As the company grows, there is not enough knowledge and qualifications to properly maintain accounting and tax records. At this point, many mistakes occur that are punishable by the tax office. Fines take a significant toll on the entrepreneur’s pocket. For example, due to violation of cash discipline, an entrepreneur faces a fine of 40,000 to 50,000 rubles per transaction. And this is just one example where an entrepreneur can lose his money.

In this article we will tell you how to be an entrepreneur so that the tax authorities are not interested in you.

After reading the article you will know

1. What does “accounting restoration” mean?
2. What types of restoration of accounting and tax records are there?

When is accounting restoration work carried out?

3. When does my company need recovery?
4. When will it be useful to carry out the restoration procedure?
5. Where to start restoring accounting?
6. Accounting restoration process

What does “accounting restoration” mean?

Restoration of accounting records - bringing the accounting data in the database into compliance with the data submitted to the tax authorities, as well as making the necessary corrections to previously submitted declarations. The main goal of restoring accounting is to recalculate previously paid taxes and identify underpayments in order to eliminate the possible accrual of penalties.

The restoration procedure is considered labor-intensive and depends on the degree of neglect of the records. According to this criterion, it is divided into types.

What types of accounting and tax accounting restoration are there?

1. Partial restoration is necessary if accounting was kept, but at some stage it was neglected, and after the audit, weaknesses were identified that will need to be restored.
2. Full recovery involves a comprehensive set of measures and is carried out in the event of loss of accounting data.

When is it vital for my company to recover from previous periods?

• Tax and accounting records were not maintained at all, and there are gaps in accounting for more than 1 month.
• There was a partial or complete loss of documentation in the event of force majeure.
• Your accountant lacks experience and professionalism.
• The tax authorities found errors in reporting, and you were assessed a fine.
• There has been a deliberate distortion of accounting data, for example, when an employee is fired, he often becomes the reason for the loss or change of data in the documentation.

When would it be beneficial for my company to undertake a recovery process?

• Preparations for a tax audit are underway.
• When checking, you want to be sure that taxes are calculated and paid correctly.
• In previous periods, primary documents were not entered and you want to minimize tax risks;
• Are you planning to automate your accounting? Checking and setting up the 1C program allows you to reduce the time for processing transactions and eliminate possible errors in the declaration.

Comparative table of accounting restoration methods:

From the table we understand that the best option for recovery is accounting outsourcing.

Where to start restoring accounting?

It is necessary to collect and sort all the documents that were found in the company. Get an accounting database from your previous accountant and contact us for help. We will conduct a free express audit of your previously conducted accounting and select the best option for restoring your accounting and tax records.

The process of restoring accounting records.

1. First, we request reconciliation reports from regulatory authorities.

2. We compare the data obtained from the tax office with data from the accounting database.

3. We identify the reasons for the discrepancies and prepare an analysis of previously submitted declarations.

4. We conclude an agreement with technical specifications describing the scope of work to restore accounting and its deadlines.

5. We bring the accounting database to actual reality.

6. We generate adjustment declarations with additional tax payments, refunds or mutual settlements for taxes for the current period.

7. We draw up a report on the technical specifications, which is accepted by the customer.

8. We rejoice together with the customer that our client will avoid problems with taxes

Problems of restoration of financial accounting

Kovalev A.G.,
Art. Lecturer at Moscow Economics and Law Institute

As a rule, when taking on a new position, the chief accountant discovers accounting problems with his predecessor. As a result, instead of maintaining accounting records, at first he needs to check primary and summary documents, as well as restore accounting records.

Accounting is fully operational

What challenges await the head of the accounting department? Very often, predecessors at the end of their careers negligently performed their official duties before dismissal. As a rule, having found a job, a new chief accountant finds complete chaos in his workplace in matters of organization and accounting: many documents and registers were compiled erroneously and untimely, require additional verification or are completely lost. As a rule, the position of the previous chief specialist has already been vacated and no one is responsible for accounting at the enterprise. Disorder with documents may be caused by force majeure, irresponsible or deliberately negligent attitude of the previous head of the accounting department to his duties. As a result, problems arise such as the loss of primary accounting documents (cash orders, invoices, pay slips and many other documents). In such a situation, it is necessary to restore the company’s accounting from zero positions.
Responsibility for organizing accounting in the organization, as well as for non-compliance with the law when carrying out business transactions, lies on the shoulders of the head of the company (clause 1, article 6 of the law of November 21, 1996 No. 129-FZ). He is also financially liable for damage caused to the company (Article 277 of the Labor Code). However, the chief accountant should not relax. After all, his sphere of authority includes the formation of accounting policies, maintaining financial records, and timely submission of complete and reliable reports. (clause 2 and clause 3 of article 7)
Assess, when taking up a position, how neglected Accounting organization, the new accountant can be helped by the auditors' opinion. It is also necessary to analyze the general condition of the company’s documents: which areas of work are in order and which are not. For example, payroll accounting is easier to restore than business transactions.

Restoration of documents

The responsible person, that is, the chief accountant of the organization, must restore the accounting. According to the law on accounting, it is he who must ensure the safety of primary documentation, accounting registers, reports and balance sheets. Based on the analysis of the existing document flow, it is possible to determine the period that needs to be restored - the organization is obliged to store primary and accounting documents for at least 5 years (Article 17 of the Law of November 21, 1996 No. 129-FZ), and personnel and payroll documents - 75 years old. Therefore, the latter will have to be restored from the moment the company was founded, and the rest - over the last five years.
To restore the lost “primary”, you can request duplicate invoices from counterparties, and print and re-certify your own invoices or cash book with signatures and seals. At the same time, it is worth contacting the bank servicing the company with a request to provide copies of bank documents for those periods for which records management is subject to restoration. If it is impossible to restore all the primary documents, it is worth turning to the balance sheet and tax calculation data submitted to the inspectorate. Since all the accounting parameters of the company are the same, it will allow you to see the real picture of accounting.

Corporate support

If the previous chief accountant is just resigning and he adheres to the corporate spirit, he will be able to bring the “successor” up to date. The procedure for changing the chief accountant is not established by Russian laws (although the need for this is long overdue). It is legally more correct if in most organizations the acceptance and delivery of cases occurs on the basis of an order from the head of the organization. This document indicates the person accepting the case and the deadline for submission. The director or his representative must participate in the procedure. The act of acceptance and delivery of cases, signed by the receiving department of the chief accountant, handing over the cases and the head of the organization, is drawn up in two copies. One remains in the accounting department of the organization, the other remains with the person transferring the affairs.

Accounting restoration

The act consists of two parts: general and main. The first reflects the organizational and methodological characteristics of accounting. The second contains a complete list of transferred documents, as well as an archive indicating for what period the documents were compiled.
Drawing up the act is necessary, first of all, to differentiate the responsibilities of the accepting and transferring accountants. The purpose of the act is to illustrate the state of affairs at the time of acceptance and delivery. The document must reflect the main financial and economic indicators of the company, the state of the primary accounting documentation, as well as the measures necessary to improve the organization of accounting and financial control. The report may set out the reasons why it is not advisable to continue further restoration of documents. For example, this is impossible.

Contacting the tax authorities

In this case, requests, correspondence, bank statements, copies of primary reporting are filed and stored at the enterprise for presentation during a tax audit. The manager must decide whether the organization should contact the tax authority in writing with a notification about the loss of some documents and the impossibility of fully restoring them. The application to the Federal Tax Service should be accompanied by an act on the composition of the acceptance commission, as well as on the termination of work to restore the reporting.
The tax audit materials are reviewed by the head of the inspectorate. He may decide not to hold the organization accountable for the violation. In the course of work, the head of the tax authority or his deputy studies the written explanations of the taxpayer, materials and documents on the audit report (clause 1 of Article 101 of the Tax Code).
It’s still worth insuring yourself with an application. It should be remembered that failure to submit information to the inspectorate within the prescribed period entails a fine of 50 rubles for each missing primary document (Clause 1 of Article 126 of the Tax Code). Failure to submit reports on time may result in a penalty of 5 percent of the amount of tax payable on the basis of the declaration, recalls Vitaly Bobrov. The Tax Code recognizes a violation of failure to provide information necessary to carry out control. If this is caused by the organization’s refusal to provide the necessary documents to the tax authorities, then it faces a fine of 5 thousand rubles (clause 2 of Article 126 of the Tax Code). In addition, inspectors can determine tax amounts by calculation based on the information they have about the company, as well as data from similar companies. This is possible if the company does not submit documents necessary for calculating taxes, payments and contributions for more than two months, or it does not have records of income, expenses and the object of taxation (subclause 7, clause 1, article 31 of the Tax Code).

External consulting assistance

The restoration of enterprise documentation continues for quite a long time. In addition, the chief accountant manages current affairs, and the amount of work for him during this period increases many times. In such a situation, it is a good idea to seek the help of consulting companies and private practitioners who will restore accounting and give recommendations on how to reduce possible unpleasant tax problems and claims from counterparties.
After analyzing the financial position of the organization, the audit firm will help prepare a report on the state of accounting and reporting of the enterprise, on the basis of which an acceptance certificate will be drawn up. On average, the cost of an hour of work for one auditor is 59-99 dollars. The help of an accountant-consultant from a specialized organization will cost $190-390 to build accounting from scratch. However, consulting companies often suggest conducting an audit before restoring accounting. This helps to identify all the problematic issues in the document flow and only then collect the necessary papers. In addition, it allows you to minimize the risk of errors and unpleasant consequences for the organization: for example, fines for failure to fulfill tax and contractual obligations. We reflect the “reanimation” in the accounting of this organization
If a specialist under a civil law contract or an audit firm was hired to restore documents, such expenses must be reflected in cost accounts.
The cost of such services depends on the period, volume of document flow, number of employees, method of accounting and taxation system. For accounting purposes, such expenses are not related to the production and sale of products, works or services. Therefore, the costs of restoring primary accounting and accounting documents must be classified as other expenses.
In the accounting of the enterprise, you need to make the following accounting entries:
Debit 91 subaccount 1 “Other expenses” Credit 51 “Current accounts”
– paid for the bank’s services for restoring bank documents;
Debit 91 subaccount “Other expenses” Credit 60
– services of a third party organization for accounting restoration have been accepted;
Debit 19 /3 Credit 60
– VAT is allocated for these services;

– the salary of a specialist was accrued under a civil law contract;
Debit 91 subaccount “Other expenses” Credit 70
– UST accrued;
Debit 91 subaccount “Other expenses” Credit 69 subaccount 2 “Calculations for compulsory pension insurance”
– insurance premiums for compulsory pension insurance have been calculated;
Debit 70 Credit 68
– tax on personal income is withheld.
In tax accounting, these costs will be classified as other expenses as not related to the production and sale of products. Of these, you need to highlight VAT paid to third parties. Accrued taxes are classified as other expenses (clause 1, article 264 of the Tax Code, part 2). All recovery tools accounting, in addition to VAT paid to third parties, can be deducted from profit before tax.
Particular problems arise when automated accounting systems are not fully functioning, which led to a failure in the database, a violation of the technology for automated entry of accounting, and incomplete summarization of accounting data and the generation of resulting information. Here, paid assistance from specialists in the field of computer technology is needed to restore and configure software products to the specifics and operating conditions of a given organization, to help and train new personnel in automated accounting in almost any area of ​​accounting.
These measures, carried out by the new chief accountant in the shortest possible time, both independently and with the help of specialists, will allow the accounting department not only to restore neglected accounting and reporting, but also to raise accounting in this organization to a higher level.

To establish the presence and condition of fixed assets, it is advisable to conduct an inventory of them. The procedure for conducting an inventory is described in Chapter 5 “Tips for checking the correctness of record keeping” in section 5.2. "Inventory". Based on the results of your inventory, the actual availability of fixed assets will be established. To determine the value of installed fixed assets, you can contact independent appraisers who will provide you with a report indicating the residual value of fixed assets, as well as the period within which each fixed asset has already been used. And based on such data, you will put fixed assets on the balance sheet and set the remaining useful life as a commission.

Carry out the inventory together with the managers (of departments, workshops, divisions), who can show you where the fixed assets are located (after all, fixed assets can be located not only on the territory of the organization, but also outside it).

In addition, you can find out the residual value of fixed assets by contacting the tax office for a copy of your property tax return. Moreover, if the organization has property that is not subject to taxation, then your “predecessor” had to submit an annex to the property tax return, which reflects the name, quantity and residual value of fixed assets that are not subject to taxation. But this applies to enterprises that keep records under the general taxation system.

If your new management assures you that the organization has real estate and land plots (not on lease), then it is more advisable to contact the BTI authorities, the registration chamber, the property management committee and the land committee with a request to provide copies of BTI passports for real estate and land. In addition, BTI passports always contain facility diagrams that will help you restore accounting of fixed assets.

In the event that the land plot belongs to you on a leasehold basis, then registration of this agreement should have taken place at the Main Directorate of the Federal Registration Service.

If the form of ownership of your enterprise is federal or municipal state property, then the property management committee always has the Charter of your enterprise with an attached act of acceptance and transfer of property for the right of economic or operational management.

If the form of ownership is a limited liability company or an open joint-stock company, then ask whether it was transformed from a state enterprise during privatization. If the answer is yes, then look for documents in the property management committee.

Conduct an inventory of inventory items located in warehouses and other departments of the organization. Carry out the inventory by direct counting and weighing. The procedure for conducting an inventory of inventory items, as well as recording inventory items identified during the inventory, is described in Chapter 5 “Tips for checking the correctness of accounting” in section 5.2. "Inventory". The inventory should be carried out jointly with materially responsible persons (usually the warehouse manager, workshop manager, etc.).

1.2. Which authorities should I contact?

To restore settlements with suppliers (contractors) and buyers (customers), first of all, contact your bank. Bank employees will help you restore your organization’s details (TIN, KPP, current and foreign currency account numbers). Compose a letter addressed to the Bank's manager with a request to provide you with copies of account statements from the Bank's archives with attached documents (most likely these will be payment orders). From copies of payment orders you will find out which suppliers you had to make payments with and for what services, as well as who your buyers and customers are. You can choose any period, but the most optimal is at least six months.

Then, based on the documents received from the Bank, you will, firstly, know the balance on your current (currency) account, and secondly, the details of suppliers and buyers. Now the best option is to send a letter to suppliers and buyers with a request to send reconciliation reports to your address. The form of the reconciliation report is given in Chapter 5 “Tips for checking the correctness of accounting” in section 5.1 “Reconciliation of calculations”.

The responsibilities of the tax authority include monitoring the correct calculation and transfer of taxes in full and on time. To do this, the tax office maintains personal account cards for taxpayers, which reflect accrued and paid amounts:

1. payments for the current year (advance payments, tax amounts, fines, penalties, etc.);

2. payments received to repay debts of previous years;

3. payments received to repay deferred, installment, restructured debt;

4. payments received from the sale of seized property.

To identify settlements with the budget, write a letter requesting the submission of a Reconciliation Report for the date you are interested in. In the letter, be sure to indicate the tax identification number of your organization, its actual location, contact telephone number, as well as the last name, first name, and patronymic of your manager (this position was expressed by the tax authorities in the letter of the Department of Tax Administration of Russia for Moscow dated September 13, 2004 No. 23–10/6 /58854).

As of the date you specified, the tax inspector will draw up a Reconciliation Report of the taxpayer’s calculations for taxes, fees and contributions in Form 23-a, approved by Order of the Federal Tax Service of Russia dated April 4, 2005 No. SAE-3-01/138@ “On approval of forms for reconciliation of calculations on taxes, fees, contributions, informing taxpayers about the status of calculations for taxes, fees, contributions and guidelines for filling them out.”

In addition, you can contact the tax office with a request to issue a certificate about the status of settlements with the budget or the absence of debts on taxes and fees. Such a certificate is issued on the basis of an application from the taxpayer, which can be submitted to the inspectorate in person or sent by mail. You are required to issue such a certificate within 10 working days from the date the tax authorities receive your application. To prepare such a certificate, form No. 39-1 “Certificate on the status of settlements for taxes, fees, contributions” is provided, approved by order of the Federal Tax Service of Russia dated April 4, 2005 No. sae-3-01/138@ “On approval of forms for reconciliation of tax settlements , fees, contributions, informing taxpayers about the status of calculations for taxes, fees, contributions and guidelines for filling them out.”

Each organization, regardless of its form of ownership, must be registered with the Pension Fund of the Russian Federation and the Social Insurance Fund for Accidents and Occupational Diseases. Please make a written request to the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation for the opportunity to issue you copies of the Calculation (Declaration) of advance payments under the UST for persons making payments to individuals, the Calculation (Declaration) of advance payments for insurance premiums for compulsory pension insurance for persons making payments to individuals persons, Payroll for the funds of the Social Insurance Fund of the Russian Federation (Form 4-FSS of the Russian Federation). From copies of the above documents, you can find out about the balance established by the Pension Fund and the Social Insurance Fund, the number of days and amounts paid for the period of temporary disability, whether a regressive scale is applied and who is disabled and what degree of disability is in your organization.

When submitting quarterly (semi-annual, nine-monthly, annual) reports along with tax and fee declarations, taxpayers must submit accounting reporting forms - Form No. 1 “Balance Sheet”, Form No. 2 “Profit and Loss Statement”, Form No. 3 “Report on changes in capital", Form No. 4 "Cash Flow Statement", Form No. 5 "Appendix to the Balance Sheet". Typically, taxpayers submit the last three forms only for the annual report. Write a written request to the tax office to provide you with copies of submitted financial reporting forms for several previous reporting periods.

To obtain data on types of activities, contact the statistical authorities to obtain an identification certificate, or the tax authorities to obtain an extract from the state register, which will indicate your main activity codes (OKVED).

1.3. Recovery procedure

So, you have completed all of the above procedures to collect the data necessary to create and restore accounting in the organization.

Based on the results of the inventory of fixed assets, you:

1. For each fixed asset, create an inventory card for recording a fixed asset object, form OS-6, or an inventory card for group accounting of a fixed asset object, form OS-6a. In the card, reflect the full name of the fixed asset item, residual value, brief description, useful life (you will take all this data from the appraiser's report).

2. In the debit of account 01 “Fixed assets”, reflect the residual value of the identified fixed assets. For Account Credit 02 “Depreciation of fixed assets” put “0”.

3. Sometimes appraisers indicate the original cost and the amount of depreciation in the report. It is not recommended to reflect these amounts in accounts 01 and 02. It will be more convenient for you to start accounting for fixed assets based on the existing residual value.

4. By commission (approve the composition of the commission by order of the organization, where you will include the chief engineer, chief mechanic, heads of departments and workshops, that is, people who in one way or another understand your fixed assets), establish the remaining useful life of fixed assets.

5. If the organization was formed before 2002, then in the agreement with the appraisal firm, stipulate that in the report for buildings - the approximate date of construction, for other fixed assets - the date of commencement of operation. Based on this information, you can determine the service life for tax and accounting purposes. The fact is that for fixed assets acquired before 2002, depreciation in accounting and tax accounting was carried out based on different useful lives. As a result of differences in useful life, differences arise that you can qualify on the basis of PBU 18/02 and which will affect the calculation of income tax.

6. In the Accounting Policy, establish the method of calculating depreciation for accounting and tax purposes. When choosing a method for calculating depreciation, follow the Methodological Guidelines for Accounting for Fixed Assets and the Tax Code of the Russian Federation.

Based on the results of the inventory of inventories and goods, you:

1. Reflect in the Debit of account 10 “Materials”, inventories identified during the inventory and in the Debit of account 41 “Goods” at the market value prevailing on the date of the inventory.

2. Place inventory and goods on the balance sheet both in total and in quantitative terms.

3. If special clothing was discovered, then create a card for it. A workwear record card is maintained for each financially responsible person who received the clothing. If the useful life of workwear exceeds 12 months, then, based on the Guidelines for accounting for special tools, special devices, special equipment and special clothing, approved by Order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n, calculate depreciation monthly.

4. Establish in the Accounting Policy the procedure for reflecting the acquisition of inventories and purchased goods in accounting and tax accounting.

5. Include in the Accounting Account the method of writing off the cost of inventories and goods upon their disposal (release into production, sale, etc.).

Upon receipt acts of reconciliation with suppliers and contractors you will have an idea of ​​the status of settlements with them. Don’t forget to ask, along with the reconciliation reports, to provide you with contracts for the supply of goods, performance of work, and provision of services. According to the data reflected in the reconciliation reports, you reflect the balance in account 60 “Settlements with suppliers and contractors” in your accounting, depending on the following:

If you owe your suppliers, then the account credit is 60;

If you overpaid suppliers, then debit account 60.

To detail the accounting of settlements with suppliers and contractors, open subaccounts to account 60, for example 60.1 “Settlements with OJSC Volga-Telecom”, 60.2 “Settlements with LLC Electric Retail Organization”.

Upon receipt acts of reconciliation with buyers and customers you will have an idea of ​​the status of settlements with them. Ask your customers to send to you, along with reconciliation reports, copies of agreements previously concluded between your organization and you. According to the data reflected in the reconciliation reports, you reflect the balance in account 62 “Settlements with buyers and customers” in your accounting, depending on the following:

If your customers owe you, then debit account 62

If there was an advance payment for goods, work or services, then on the credit of account 62.

For each of your customers, create a subaccount to account 62.

Based latest bank statement reflect the balance in the debit of account 51 “Currency accounts”, 52 “Currency accounts”. When reflecting the balance on account 52, remember that in accounting data the data is reflected in the currency of the Russian Federation (rubles).

Cash, located in the organization's cash desk should be reflected in the Debit of account 50 “Cash”.

Based on the data reflected in the reconciliation acts with the Pension Fund of Russia, the Social Insurance Fund, and the Compulsory Medical Insurance Fund, reflect the current balance in the subaccounts of account 69 “Calculations for social insurance and security.” In particular, for the subaccounts “Calculations for the unified social tax in the part transferred to the Federal Social Insurance Fund of the Russian Federation”, “Calculations for the unified social tax in the part transferred to the federal budget to finance the basic part of the labor pension”, “Calculations for the unified social tax in the part transferred to compulsory medical insurance funds”, “Calculations for compulsory social insurance against accidents at work and occupational diseases”, “Calculations for insurance premiums transferred to the Pension Fund of the Russian Federation”.

At the same time, compare the amounts reflected in the reconciliation report on the line “transferred” with copies of payment orders provided by the bank for the transfer of contributions to the Pension Fund, Social Insurance Fund, and Compulsory Medical Insurance Fund. Sometimes discrepancies can arise as a result of the fact that payments reach the funds’ account after several days (sometimes weeks); in addition, errors could have been made in the payment order when writing any details (for example, OKATO) and the funds in this case were received at another account. If such a situation arises, it is recommended to contact the funds with copies of payment orders to clarify the discrepancies.

The balance that you will reflect in your accounting for subaccounts to account 69 depends on the following circumstances:

If the amount of accrued contributions is greater than the amount of transferred contributions, then a credit balance arises;

If the amount of transferred payments is greater than the amount of accrued contributions, then a debit balance arises;

If the amount of accrued contributions and transferred payments are respectively equal, then the balance will be “0”.

The act of reconciliation with the tax office will give you the opportunity to see what taxation system your organization is on (general or special regimes). Reflect the current balance (method of determination - see above) in your accounting in subaccounts to account 68 “Calculations for taxes and fees”.

The Charter of your organization determines the amount of authorized capital. Carefully study all the constituent documents, minutes of the meeting of the founders and other documents, on the basis of which it can be established whether there was an increase or decrease in the size of the authorized capital. In the credit of account 80 “Authorized capital”, reflect the accumulated amount of the authorized capital.

If you managed to get Form No. 1 “Balance Sheet” at the tax office, then to restore the accounting, use the one compiled for the last reporting date (for example, you are going to restore the accounting as of the beginning of July, then you will need a balance sheet for the first half of the current year).

Based on the fact that the data reflected in the Balance Sheet is taken from the General Ledger (which in our case is missing), we will restore account balances using the balance sheet lines.

Line 110 of Form No. 1 reflects intangible assets (at residual value, i.e. balance on account 04 “-” balance on account 05. If you see that you have an amount on this line, then try to find out from management what intangible assets the organization owns the assets. This can be a trademark, exclusive rights to dispose of an object of intellectual property in any form and in any way. Independent appraisers will help you determine the value of intangible assets.

Line 130 of Form No. 1 reflects the cost of equipment to be installed during the construction of new fixed assets and the cost of investments in non-current assets, regarding the construction of new fixed assets. Thus, if your organization is engaged in construction, then from the data on line 130 you will know about the cost of equipment for installation and investments in non-current assets.

Line 135 of Form No. 1 reflects profitable investments in material assets, that is, the cost of fixed assets acquired for temporary use to other persons. If you have an amount on this line, then you should ask management about your tenants and ask them for the lease agreements you need to restore your accounting records.

Line 140 of Form No. 1 reflects the sum of the balances on account 55 “Special accounts in banks” (in terms of deposit accounts with a maturity exceeding one year) and account 58 “Financial investments”. From the data received from the bank, you will know the amount of the balance on account 55. The balance reflected on line 140, minus the amount of the balance on account 55, gives you the balance on account 58. Financial investments include shares, shares, state and municipal securities, bonds, bills.

Line 211 of Form No. 1 reflects the cost of materials. Of course, you will receive data on the quantity and cost of materials from inventory materials. This data will serve as the basis for balancing material assets. They may differ from the data on line 211.

From the data on line 220 of form No. 1 you will learn about the balance in account 19 “VAT”. The only drawback is the amount of VAT for all counterparties.

Line 230 provides an indication of the total amount of long-term accounts receivable. If the organization has many debtors, then this data will not help you in restoring accounting.

But from lines 231 and 241, take the total amount. This amount should be equal to the balance of account 62 and correspond to the amount that you received when collecting data on the status of settlements with buyers and customers (reconciliation reports).

Line 260 reflects the amount of balance in account 50 “Cash”, 51 “Settlement accounts” and 52 “Currency accounts” as of the reporting date.

The data reflected on line 410 of Form No. 1 must correspond to the amount of the authorized capital reflected in the constituent documents.

Line 610 of Form No. 1 gives an idea of ​​the remaining amount of the short-term loan. Ask the bank that serves you, as well as the management, whether your organization has taken out a loan and for what purposes. Record this amount as the balance in account 66 “Calculations for short-term loans and borrowings.”

Line 623 of Form No. 1 reflects the amount of debt to the Pension Funds for the funded and insurance parts of the pension, debt for social insurance and compulsory medical insurance. Compare the data reflected on line 623 with the data of reconciliation reports received from the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund and the tax inspectorate.

Line 624 of Form No. 1 reflects the amount of debt to the budget for taxes and fees. Compare the data reflected on line 624 with the data you received in the reconciliation reports from the tax office.

Deferred income includes the amount of rent and rent received, the amount of assets received free of charge, etc. (see Chart of Accounts and Instructions for its use). To restore the balance on this account, use the data reflected on line 640 of Form No. 1.

You can find out about the total amount of leased fixed assets (off-balance sheet account 001) from the data reflected on line 910, 911. Contact your lessors to obtain a copy of the lease agreement. Most likely, settlements with landlords were made by non-cash transfer through your bank. From the documents presented to you by the bank, you will learn about their details.

When recovering data, remember the basic rule that all debit balances of accounts (subaccounts) are reflected in the asset of Form No. 1, all credit balances are reflected in the liability of Form No. 1.

Upon receipt of a copy income tax returns You can use the recommendations that are usually used when filling out a declaration, but are now necessary for you to restore your accounting:

Section 1 of the Declaration contains information about the amounts of income tax payable to the budget, according to the taxpayer. At the same time, in the Declaration submitted by an organization that does not pay income tax at the location of its separate divisions, in Section 1 the indicators are given for the organization as a whole;

Line 081 indicates the amount of tax to be credited to the budget of the constituent entity of the Russian Federation (Credit to account 68 of the subaccount “Income Tax, in the part credited to the budget of the constituent entity of the Russian Federation);

Line 091 indicates the amount of tax to be credited to the local budget (Credit to account 68 of the sub-account “Income Tax, in the part credited to the local budget);

In Subsection 1.3 with payment type “1”, line 010 reflects the amount of income tax on income in the form of dividends (if the organization form is LLC or OJSC, then most likely your founders receive dividends).

In Subsection 1.3 with payment type “2”, line 010 reflects the amount of income tax on income in the form of interest on state and municipal securities (if there is an amount on this line in your declaration, then most likely your organization owns the above-mentioned securities);

Line 070 indicates the total amount of income excluded from profit reflected on line 060 of Sheet 02. If your declaration contains an amount on this line, then most likely it is:

– income from transactions with certain types of debt obligations (clause 4 of article 284 of the Tax Code of the Russian Federation);

– the amount of the positive balance from the revaluation of securities at market value, previously included in the tax base for income tax in the share attributable to sold (retired) government securities of GKOs);

Line 010 reflects the total amount of revenue from the sale of goods (work, services), calculated in accordance with Articles 249, 250 of the Tax Code (this is the debit turnover of your organization for the tax period in subaccount 90 “Revenue”);

On line 100, taxpayers reflect non-operating income generated in accordance with Article 250 of the Tax Code, in particular:

– interest received (accrued) under loan, credit, bank account, bank deposit agreements, as well as on other debt obligations (including securities) when the debt obligations are held by the taxpayer (Articles 271, 273, 328 of the Tax Code). On this line, in addition to the interest received (accrued) on the interest-bearing bill, the interest received (accrued) is also reflected in the form of a discount on the discount bill (if any amount is reflected on this line in your declaration, then therefore your “predecessor” took bank loan);

Line 041 indicates the amounts of taxes and fees accrued in the manner established by the legislation of the Russian Federation on taxes and fees, with the exception of the unified social tax (including those related to indirect expenses), as well as taxes listed in Article 270 of the Tax Code (check the specified JSC in this line the amount with a credit to account 68 in terms of taxes and fees, excluding unified social tax);

Line 050 indicates the cost of acquisition (creation) of realized property rights (if the amount is indicated on this line, then most likely in previous tax periods there was a sale of property rights, then it is worth finding out whether there are any other property rights in your organization);

Line 090 shows the amount of losses of previous tax periods for objects of service industries and farms, including objects of housing, communal and social and cultural spheres, which can be taken into account within 10 years to reduce the profit of the current reporting (tax) period received from these types of activities , in accordance with Article 275.1 of the Tax Code (if, in fact, service industries and farms are taken into account on the balance sheet of your organization, then the amount indicated on line 090 indicates to you that losses were incurred on them in previous reporting periods);

Line 400 reflects the reference amount of accrued depreciation for the reporting (tax) period, both for fixed assets, including depreciable fixed assets allocated to a separate depreciation group of depreciable property, and for intangible assets (this information, although indicated for reference, but it may be useful to you at least to know that in fact the organization has fixed assets acquired before 2002, which are classified in a separate depreciation group, as well as depreciable intangible assets);

If in previous reporting (tax) periods there was a sale of depreciable property, then on line 030 of the declaration you will see the amount of proceeds from the sale (as a piece of advice, we can suggest that you ask management what specific fixed assets were sold so that they do not end up in the inventory as part of your fixed assets. In addition, when selling real estate, purchase and sale agreements must be registered with the registration chamber, where you should make a request to determine the sale of the real estate);

Line 040 shows the residual value of sold depreciable property and expenses associated with its sale, income from the sale of which is reflected in line 030 “Proceeds from the sale of depreciable property.”

Your organization may also apply special taxation regimes, for example, a simplified taxation system. In this case, upon receipt of a copy tax declarations paid in connection with the application of the simplified taxation system(USN) do not forget to take it from the tax authority and a copy of the income and expense ledger.

In accordance with the requirements established by Art. 346.24 of the Tax Code of the Russian Federation, taxpayers using the simplified tax system are required to keep tax records of their activity indicators necessary for calculating the tax base and the amount of tax, based on the book of income and expenses.

Currently, the form of the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System and the Procedure for Reflecting Business Transactions in the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs Using the Simplified Taxation System, approved by the Order of the Ministry of Finance of the Russian Federation dated December 30, are in effect. 2005 No. 167n.

Income and expenses are reflected in the Accounting Book on a cash basis, that is, after the actual receipt of income and the expenditure. At the same time, all income received by organizations from the implementation of their activities is reflected without reducing them for tax deductions provided for by the tax legislation of the Russian Federation.

Income includes all receipts from the sale of goods, performance of work and provision of services, as well as the value of property received free of charge.

The cost of goods sold, work performed and services rendered is reflected taking into account the actual costs of their acquisition, implementation, provision and sale.

Amounts received as a result of the sale of property used in the process of carrying out activities are included in the income of the tax period in which this income was actually received.

Income from the sale of fixed assets and intangible assets is determined as the difference between the sales price and their residual value.

Expenses are understood as actually incurred and documented expenses directly related to the extraction of income from business activities.

The specifics of determining expenses under the simplified tax system are determined by Chapter 26.2 “Simplified Taxation System” of the Tax Code of the Russian Federation.

Thus, from the data reflected in the Book of Income and Expenses, you can find out about all the amounts of receipts and expenditures of the organization’s funds for previous tax periods.

Filling out the declaration under the simplified tax system is carried out on the basis of order of the Ministry of Finance of Russia dated January 17, 2006 No. 7n. When you receive a copy of the simplified tax system declaration, you will have the following information:

Line code 010 (in columns 3 and 4) indicates the amount received by the taxpayer for the tax (reporting) period income from sales determined in accordance with Article 249 of the Code, as well as non-operating income determined in accordance with Article 250 of the Code. At the same time, the amount of non-operating income does not include the amount of dividends received if their taxation was carried out by a tax agent in accordance with the provisions of Articles 214 and 275 of the Code;

The income provided for by Article 251 of the Code is not reflected by the taxpayer under line code 010;

Line code 020 (column 4) indicates the amount of expenses incurred by the taxpayer for the tax (reporting) period expenses, determined in the manner established by Article 346.16 of the Code.

Line code 030 (column 4) indicates the amount of the difference between the amount of the minimum tax paid for the previous tax period and the amount of tax calculated for the same period of time in the general manner and paid in connection with the application of the simplified taxation system.

Line code 110 (column 3) indicates the amount of insurance contributions paid for compulsory pension insurance during the tax (reporting) period, as well as temporary disability benefits paid to employees during the tax (reporting) period from taxpayer funds, reducing (but not more than 50 percent) the amount of calculated tax indicated by line code 080.

Thus, from the data reflected in the tax return under the simplified tax system, you can find out both about the income received by your organization for the reporting (tax) period, and about the expenses for the same reporting (tax) period. In addition, the amount of calculated tax according to the simplified tax system is a credit to account 68 of the subaccount “Calculations for tax paid in connection with the application of the simplified taxation system.”

1.4. What mistakes should you avoid?

When checking with the tax authorities the calculations with the budget for taxes and duties, keep in mind that the amounts reflected by the tax authorities in the personal account card and the tax amounts accrued in the accounting records as of the date of drawing up the reconciliation report may practically not coincide.

Let's explain with an example. Let's say you received a reconciliation report as of December 31st. Accruals for the year in accounting are reflected in the final turnover of December of the reporting year, and in the taxpayer’s personal account they are accrued according to the deadline for their payment, i.e. on March 28 of the year following the reporting year.

In addition, if an organization reports taxes quarterly, then the data will not be identical due to the fact that the tax authority calculates monthly advance payments for the last quarter of the reporting year, and in accounting this amount is still defined as transfers to the budget.

Thus, as of December 31, it is possible to verify only the identity of the status of settlements for previous periods and for nine months, without taking into account advance payments for the fourth quarter of the year.

If advance payments for the fourth quarter are made in full, then, according to the tax authority, the balance of accrued and received payments will be equal to zero, and in accounting, the state of settlements with the budget (overpayment, debt) will be revealed on the last date of the year as the ratio of the total amount paid during the year advance payments and the total amount of income tax calculated at the end of the year (if there were no other adjustments).

The same is true for other reporting periods (quarter, half-year, nine months).

When restoring your accounting, do not repeat the mistakes of your “predecessor”. Namely, all documents that served as the basis for restoring accounting should not be destroyed. It’s better to bind them together, make a consolidated register, or a list of types of documents. The storage periods for primary documents are regulated in the List of standard management documents approved by the Decision of the Federal Archive of October 6, 2000 (as amended on October 27, 2003), in the List of standard documents generated in the activities of state committees, ministries, departments and other institutions, organizations, enterprises, approved by the Main Archival Directorate under the USSR Council of Ministers on August 15, 1988 (as amended on October 6, 2000), in Art. 17 of the Accounting Law and Art. 23 Tax Code of the Russian Federation. Remember that the responsibility for organizing the storage of primary accounting documents, accounting registers and financial statements lies with the head of the organization. The organization's chief accountant is responsible for the safety of primary accounting documents.

Having accounting and tax reporting forms in hand, keep in mind that they may be compiled with errors. In addition, after the preparation and submission of reports, events that occurred after the reporting date could appear. In fact, events that occurred after the reporting date are facts that arose after the reporting date, but before the signing of the report. But no one is immune from the fact that your “predecessor” did not take these circumstances into account. Examples of facts that arose after the reporting date include dividends recommended or declared based on the organization’s performance, replenishment of reserve capital from profits, and unexpected loss of material assets worth a significant amount.

In addition, the balance sheet could have been compiled in violation of the Accounting Regulations (80% of audited organizations make such errors). For example, offsetting between items of assets and liabilities is not allowed, except in cases provided for by law (clause 40 of the Accounting Regulations). That is, many accountants seem to “collapse” the credit and debit balances and reflect the collapsed balance in the balance sheet.

1.5. If documents are completely or partially lost

In case of complete or partial loss of documents, then you, as in the case when the accountant left with all the documents, will need to restore accounting and tax records. The algorithm for the accounting restoration process is the same as in the previous case.

But if the documents were partially lost, then you are in a better position than when there are no documents at all. In addition, if the loss of documents occurred during the period when you worked at this enterprise, then most likely you will have to strain your memory to restore the records. In addition, oral conversations with employees of accounting and other economic services bring very good results.

To avoid such situations, periodically make archival copies of your accounting database on the computer and print out balance sheets at the end of the period (month).

Hello! In this article we will talk about restoring accounting.

Today you will learn:

1. Why does it need to be restored;
2. What actions need to be taken for this;
3. What is the cost of such services?

There are situations when the work of the accounting department requires intervention. And sometimes a complete restoration of accounting is required. In what cases and why to do this, we’ll talk further.

What is accounting restoration

The concept of “recovery” includes the following components:

• The process of sorting and processing documentation;
• Procedure for restoring accounting data in accounting software;
• Analyzing documents for compliance with legislation;
• Checking how correctly tax payments were calculated and declarations were prepared;
• Consulting on further accounting issues.

When is accounting restoration required?

The need to restore accounting and tax records for previous periods is associated with several situations:

• Frequent changes in regulations governing accounting;
• The accountant lacks time to study them due to the large amount of work;
• Partial or complete loss of documentation for various reasons;
• Damage to documentation or intentional alteration of data by a dismissed employee;
• When accounting was not kept at all;
• Force majeure circumstances have occurred (fire, etc.);
• Low professionalism of an accountant;

Let's briefly describe each point.

Changes in regulations

Indeed, legislation changes frequently and sometimes an accountant simply does not have enough time to follow them. Then there is no need to talk about intent here.

Partial or complete loss of documentation

There are many reasons why some documents may be lost. Whether unforeseen circumstances occur (fire) or some other circumstances, the accounting will still have to be restored.

Damage to documentation or intentional alteration of data by a dismissed employee

There are often situations when a dismissed employee, out of deep resentment towards the former management, destroys or changes data in the accounting program.

All this carries consequences not only for the company itself, but also for the person who comes to work at this place. If he has sufficient professionalism, he may be able to correct the situation himself, but most often you have to turn to specialists.

If accounting was not kept at all

This may sound unrealistic, but even now there are companies that do not pay due attention to accounting and reporting. The data is recorded in simple notebooks and this is even better.

Low professionalism of an accountant

It happens that the need to restore accounting is discovered by the accountant himself. When generating reports, the numbers diverge from each other, it is impossible to balance, and there are errors in posting.

Most often, this is a consequence of little work experience, and not because the accountant is bad. And it also happens that errors in reporting are discovered by Federal Tax Service specialists.

The consequences of this are sad. They definitely won’t restore the account. This may end not just in a fine, but in an investigation and trial.

If this is the situation in your company, do not wait until the tax audit comes. Order an audit and get your accounting in order.

What to do in each of the described cases? In any of them, accounting will have to be restored. It is quite natural that a number of problems may arise during this procedure.

You will have to restore lost documentation, create anew or change the existing electronic database. All this takes time, which is usually not enough.

First of all, it is worth deciding who will handle the entire recovery procedure. There really aren't many options here.

Ways to restore the account. accounting: advantages and disadvantages

Method name	Advantages	Flaws
Complete change of accounting staff	A fixed salary is paid	It’s impossible to immediately determine whether these people are professional.
Involve a consultant in the process	No	There is no guarantee of results
Contact buh. company	Professionals work, you can get explanations and justifications for all data	Often high cost

From the table we see that turning to professionals somewhat simplifies the procedure and gives a guaranteed result.

Consequences of violating the accounting rules. accounting

If an organization or enterprise grossly violates the procedure for maintaining accounting and tax records, and constantly violates reporting deadlines, this will not end well.

The main problem is not the tax payments that will have to be made, but the fact that sooner or later such a company will come under the close attention of regulatory authorities.

The next negative consequence is that if there is practically no accounting, then it becomes almost impossible to control the availability of inventory, financial resources and assets.

Also, the company cannot defend its case if controversial issues arise between it and the tax authorities. The company's management will simply have nothing to justify its position with.

It is also necessary to remember that the Federal Tax Service can seize all the company’s accounts.

Besides:

• Problems arise with creditors;
• It is difficult to track the property status of an enterprise.

Difficulties that may arise during the recovery process

• The process takes a long time: from 2 weeks to several months;
• It is difficult to increase the amount of taxes (even paid ones) and calculate the amount in advance.

Who is involved in the restoration?

• Accounting employees who prepare, process and post accounting documents;
• Audit specialists who set tasks and monitor their implementation (for compliance with the law);
• Tax specialists who check reporting for compliance with the Tax Code of the Russian Federation.

Where to start the recovery procedure in different situations

1. If no records were kept at all

First, quantitative accounting is restored, either completely or selectively. This usually relates to trading companies, warehouses, wholesale centers and the like.

Inventories are carried out and reports are drawn up based on their results. Often this makes it possible to detect not just violations, but also theft of goods.

To avoid collusion between the persons being inspected, it is worth involving outside auditors in the inventory.

2. If the accountant quits

To begin with, they conduct an inventory of fixed assets and determine whether all objects are actually available.

Then an inventory of goods and materials is carried out in all warehouses and departments of the company. It is carried out by direct recalculation. Moreover, this is done together with persons who are financially responsible.

To restore all settlements with counterparties, you need to contact the banking organization that services the company. The bank archive will provide copies of the necessary statements.

Then, if necessary, you need to contact the Pension Fund, Social Insurance Fund and other authorities to obtain the necessary information.

3. If the documentation is lost

The recovery procedure will begin similarly to other situations, that is, with an inventory.

Then, based on its results, a conclusion or act is drawn up. Of course, if the documents are partially missing, the option is more acceptable for the company.

Sometimes it is enough to talk with employees of the accounting department and other financial services of the company. Many of them make several copies of all documents, which can greatly help in this situation.

Types of Restoration Services

• Full recovery;
• Restoration of individual problem areas of accounting.

5 steps recovery procedure

Accounting is being restored step by step. Let's take a closer look at each step.

Step 1. Conducting a comprehensive analysis of the scope of work

In order to take steps to restore accounting and reporting, it is necessary to understand the “scale of the tragedy.” This should definitely be done by specialists.

At this stage you need to analyze:

• What accounting documents does the client have;
• Carry out diagnostics of not only accounting, but also tax accounting of the customer company.

These actions make it possible to determine the entire scope of necessary work and formulate a list of main tasks.

Also at this time, all the nuances of cooperation are discussed, the client and the contractor decide whose territory is more suitable for working with documentation.

As a result, specialists create a report that will show the true state of affairs in the company. Recommendations will be given to eliminate any detected errors.

After the customer has fully read the report, a cooperation agreement will be signed and the cost of providing this service will be agreed upon.

Step 2. The process of developing an action plan and its approval

When specialists become familiar with the current situation in the company, they will begin drawing up an action plan, which must ultimately be approved by the customer.

Let's present it in the form of a table

No.	What's planned	Deadlines
1	Conducting an audit and assessing the situation in the company’s accounting	08.02-12.02.2019
2	Checking the availability and maintaining records of fixed assets	13.02-17.02.2019
3	Carrying out an inventory of goods and materials	18.02-20.02.2019
4	Preparation of reports on the results of inspections	21.02-23.02.2019

As can be seen from the table, the action plan records tasks and deadlines for their completion.

Step 3. The process of implementing planned activities, correcting errors

At this stage, all documents are collected. Those that are missing are restored. Based on the documents that have been restored, new registers are created for accounting.

After all documentation has been restored, corrective reporting is prepared.

Step 4. The process of preparing and submitting revised reports

Before preparing reports, settlements with suppliers and counterparties are verified so that all balances are confirmed.

Then, based on the data that has been restored, they generate the necessary reports and fill out declarations for the Federal Tax Service. After these events, specialists from the executing company help submit reports and resolve disputes over fines.

Step 5. Process of developing recommendations for the client

As soon as the entire planned amount of work is completed, recommendations are developed that will allow the client to avoid mistakes and violations in the future. These recommendations are most often practical, which means that if they are followed exactly, there will be problems with alcohol. accounting should not arise.

If it is discovered that there are problems with the company’s accounting, there are gaps in documentation and reporting, and so on. As a result, its restoration is required.

In this case, you should listen to the following advice from experts:

• Conclude cooperation agreements only with special companies. You should not trust the recovery procedure to “lone specialists.” Their services are most often useful to those who work on , but restoring accounting is not their specialty. To protect yourself as much as possible, you need to contact professionals who have the following advantages: they enter into a formal contract, compensate for possible losses, and can provide accounting support in the future;
• Seek independent free consultations. By the way, you can get them for free, for example, if you use online services;
• Control the accounting in your company. It is best to do this by uninterested outside specialists. This will eliminate the situation when detected abuses or violations are simply hushed up. It is worth using this method of control when the manager himself does not have sufficient knowledge in accounting. registration or is awaiting inspection by regulatory authorities.

The cost of restoring accounting records

The price of this service is directly related to several factors:

• The amount of work that the performing company needs to perform;
• , according to which the customer company operates;
• Does the customer conduct external trading activities;
• Does the company have any credit obligations;
• Urgency.

Restoration of tax accounting

Now let’s take the time to talk about restoring tax accounting. Let’s say right away that the service is not cheap, but losses from incorrect accounting or lack thereof are many times greater.

The period for which tax records need to be restored depends on how extensive an audit by the tax authorities the company faces. If the inspection is on-site, then they usually check for a period that does not exceed three years.

Reasons for recovery

• Erroneous record keeping;
• Lack of tax accounting (partially or completely);
• Inaccurate data was identified;
• The audit revealed irregularities in reporting.

Why restore

• Eliminate existing errors;
• Avoid fines and more serious liability;
• Make accounting and reporting more transparent;
• Avoid establishing restrictions in the work of the company, and often;
• To plan tax payments.

What is the punishment?

• Penalties;
• Criminal liability for the manager (depending on how often and to what extent reporting rules were violated). In practice, most often it is he who is attracted to her. But if the chief accountant is involved, this will only worsen the situation.

When determining the accounting restoration period, you need to remember the storage periods for tax accounting documentation!

Recovery procedure

The procedure is quite labor-intensive, especially if there is no documentation for a long period of time. Most often this is also the sin.

To restore accounting in full, the customer must provide the contractor with:

• Constituent documentation;
• A number of financial documents: orders, invoices, etc.

Specialists from the performing company study them and find out how great the need for data recovery is.

The remaining steps are as follows:

• Reconciliation of tax accruals;
• Establishment of taxes already paid;
• Description of errors and their elimination;
• Checking tax arrears, their repayment;
• Creation of additional accounting registers (if necessary);
• Drawing up reports with corrections, coordinating them with the head of the company;
• Submitting reports to the tax office.

Restoration work must be carried out comprehensively!

Conclusion

So, let's summarize. Today we got acquainted with the main nuances of restoring accounting and tax accounting.

We found out what steps need to be taken to correct the mistakes made, and how to choose the right company to perform such tasks.

But the best option would be to avoid situations similar to those described in the article. This will help you conduct business without global problems, absolutely openly and transparently.

Where to start restoring LLC accounting? What determines the cost of accounting restoration services? Where to restore accounting at a low price?

Greetings, dear friends! Here is a professional accountant with 25 years of experience, Alla Prosyukova!

Today I have prepared a very important and interesting topic for you - restoration of accounting.

I suggest you start!

1. When is it necessary to restore accounting records?

It’s good if your business does not experience any problems, including in accounting.

Unfortunately, there are times when it is the work of the accounting department that needs urgent intervention. Sometimes businesses even require a complete accounting restoration.

Let's explain with an example.

Example

Ippolit Vorobyaninov decided to start his own business. No sooner said than done! And now he is already the owner of his own individual entrepreneur using a simplified taxation system (or, in simple terms, “simplified taxation”).

This choice was not accidental. I heard Ippolit from his friends that there is no hassle with an individual entrepreneur using a simplified system! You submit your declaration once a year and that’s it! Therefore, he did not give it into the wrong hands.

Business was going well, things were going well! Ippolit finished the financial year with a turnover of 84 million rubles. Having spent the New Year holidays cheerfully, Vorobyaninov hurried with his tax return.

Nothing foreshadowed trouble... However, the tax authorities did not accept the declaration, and they also said that the IP Vorobyaninov “flew” from the simplified tax regime back in November (income at that time exceeded 79,740 thousand rubles, which means that the individual entrepreneur loses the right to use the simplified system and automatically switches to the general one).

The general system is no longer a joke: VAT, income tax and much more. The matter was further complicated by the fact that Ippolit did not keep accounting records as required and did not pay advance payments.

It is unknown how the matter would have ended if Vorobyaninov had not contacted the accounting firm “Horns and Hooves” and signed an agreement to restore accounting.

The reason from the example is not the only one.

Let's consider other reasons when entities need to restore accounting:

• change of chief accountant;
• unprofessional accounting service;
• an unreliable “primary document” (primary documentation) was discovered;
• complete or partial loss of accounting documents;
• no records are kept;
• interruptions in record keeping;
• violation of the procedure and deadlines for submitting reports.

If at least one of the above reasons is consistent with the state of accounting in your company, immediately begin to resolve it.

First of all, decide who you plan to entrust with the restoration of accounting. There are few options here.

Pros and cons of the main methods of accounting restoration:

№	Way	Minuses	pros
1	Hire new accounting staff	At the initial stage it is difficult to determine the level of professionalism	Fixed payment
2	Transfer the process to a private consultant	It is difficult to determine the level of professionalism, there are no guarantees.	None
3	Entrust the restoration to an accounting firm	Cost of services	Professional approach, guarantees, flexible prices, any deadlines, submission of corrective reports on recovered data with the necessary explanations and justifications

So, the table makes it clear that the best option for restoring accounting is the help of a professional accounting company.

Stage 2. Drawing up an action plan and its approval

Having familiarized yourself with the state of affairs in the accounting department and having concluded an agreement, it is time to move on to drawing up and approving an action plan.

See the table below for a fragment of the plan.

Plan (fragment) of measures to restore the accounting of Mechta LLC

The plan specifies all necessary activities and their timing.

Stage 3. Correction and creation of new accounting registers

At this stage, planned activities are implemented: contracts, primary documents are collected, missing ones are requested and restored. Based on the corrected and restored documents, new accounting registers are created.

When all the necessary documents have been restored, it is time to prepare corrective statements.

Stage 4. Preparation and submission of correct reports

Before preparing corrective statements, it is necessary to reconcile mutual settlements with counterparties. This will allow you to confirm account balances.

Then all necessary reporting is generated based on the restored data, tax registers are updated, and updated declarations are filled out.

After this, the executing company will help you submit the restored reports to the tax office and resolve issues regarding fines and penalties.

After the work is completed, specialists develop a list of recommendations for further accounting and reporting in the customer’s company. These recommendations are based on errors and violations identified during the inspection process.

They are practical in nature and contain specific proposals, forms of documents developed specifically for this customer and his type of activity.

Strict adherence to these instructions will allow you to avoid unpleasant situations in the financial and economic activities of the company in the future.

4. Who provides accounting restoration services - review of the TOP 3 companies

There are plenty of companies offering accounting restoration services. How not to make a mistake with your choice?

The Russian company “My Business” is still quite young (established in 2009), but this does not prevent it from receiving recognition from clients, of whom there are already more than 50 thousand.

What causes the trust in the company of such a large number of different firms and enterprises? The answer is simple: the benefits that the client receives by working in the service!

Some advantages of the company:

• cloud technologies on a modern IT platform, allowing you to keep records from anywhere in the world;
• mobile app;
• intuitive and convenient service interface;
• the ability to keep records with any level of training;
• a large selection of forms and templates for documents required for work;
• professional consultants and friendly support;
• integration with many Russian banks.

Internet accounting “My Business” offers its clients ample opportunities.

Firstly, you can conduct accounting for your company yourself. Moreover, the service allows you to easily and quickly if for some reason it was not carried out or was carried out incorrectly.

Secondly, if there is no time (or desire), accounting can be completely entrusted to the professionals of the company "".

This is not only convenient, but also safe, since the professional liability company “Moyo Delo” is insured for 100 million rubles.

“My Business” offers its clients a wide range of services.

Main services of the service:

• maintaining accounting and tax records;
• generation and submission of reports;
• reconciliation with the tax office;
• settlements with employees regarding wages;
• verification of counterparties;
• preparation of documents for registration of LLCs and individual entrepreneurs;
• accounting outsourcing;
• consulting

With an extensive list of services provided by the “My Business” service, the tariffs are pleasantly surprising.

A nice bonus for new clients is a free trial period. Registration on the service is extremely simple and does not take much time.

The Intercomp company is an outsourcing company. For more than 20 years, the company has been offering its clients outsourcing services in such areas as personnel, finance, accounting, IT technologies and legal services.

The professionalism of Intercomp employees allows the company to achieve high ratings according to various Russian and international rating agencies. Professional liability is insured for the amount of RUB 180 million.

Intercomp has quality certificates according to three international standards: ISO 9001, SSAE 16 and ISO 27001. Such standardization helps improve the quality of services, customer focus and information security.

Throughout its activities, the company, thanks to its professionalism, high quality services and impeccable reputation, has formed a base of regular customers (more than 800 companies). A wide branch network (7 offices) makes the company’s services available not only in the Russian Federation, but also in neighboring countries.

The group began its activities in 1995 as a law firm. Now Uniservice is a Group of companies consisting of three divisions: Business Support, Audit and Consulting.

The Group offers its clients a wide range of services in several areas:

• registration of companies;
• accounting services;
• legal services;
• audit;
• IFRS;
• grade;
• construction SRO;
• consulting services.

At the end of 2015, Uniservice Group took 27th place in the ranking of the 50 largest Russian audit organizations. Uniservice also occupies fairly high ratings in other areas (for example, 30th place according to the Business Rating).

Uniservice Group of Companies insured its liability with Ingosstrakh for 5 million rubles.

By contacting this company, clients receive professional services, flexible prices, and free consultations.

So, you are worried about your company's accounting, and you have decided to restore its problem areas.

Then read the advice of a practicing accountant.

Tip 1. Cooperate with outsourcing companies

Never trust accounting, and even more so its restoration, to “pro” individuals. As practice shows, the services of such specialists are good only for income earners, but it often becomes a difficult task for them.

To protect yourself and receive guaranteed quality services, you should contact professional outsourcing companies.

Advantages of outsourcing company services:

• official contract;
• professional specialists;
• compensation for losses incurred due to the fault of the company;
• possibility of subsequent accounting support.

Remember! It won’t be difficult for professionals to restore the records, but it’s better not to let things get to that point. If you do not have enough knowledge or time to keep records of your company, then the best solution would be to order from professionals. This will reduce the risks of your business and increase its transparency.

Tip 2. Get independent free advice

As the saying goes: "One head it's good, but two better". Therefore, if you have not left your company in the hands of specialists, we recommend that you do not neglect the advice of professionals. Moreover, you can get it for free!

Now you can consult with professionals without even leaving your home. Of course, you need to be confident in the professionalism of your consultants.

Visit the website Pravoved.ru, read the terms, and get an initial consultation.

Guaranteed quality, practically free of charge (only particularly complex issues are paid by agreement, but the prices are reasonable), around the clock, a large selection of lawyers - these are the advantages that you will receive by contacting the company.

Lawyers and attorneys will help resolve issues in any legal area.

Tip 3. Carry out periodic audits of your accounting records

Having restored your accounting, you shouldn’t “rest on your laurels”! To avoid future problems with your company’s accounting, periodic monitoring is necessary.

In large companies, an internal control service is created for these purposes. In small companies, this function is usually performed by the chief accountant (if available) or the business owner himself.

In both cases, we recommend monitoring by third-party specialists.

In the first case, this is necessary so that:

• eliminate abuse on the part of the chief accountant;
• identify errors that the internal controller (chief accountant) could not detect;
• solve problems beyond the control of full-time specialists.

In the second case, third-party checks are necessary when:

• the owner does not have sufficient knowledge for high-quality accounting;
• due to lack of time, records are kept on a case-by-case basis;
• tax inspection is expected.

The company's employees are highly qualified specialists with extensive practical experience in the fields of personnel, accounting and tax accounting, and consulting.

You can be sure that your accounting control will be carried out efficiently and on time. An official contract is drawn up for services, on the basis of which you can, if necessary, attribute the cost of assistance to the expenses of your company, thereby reducing taxable income (profit).

If you have any questions, you can always contact the consultants of the "" service, who will answer all your questions and dispel all your doubts.

You can additionally learn about the features of accounting restoration from the video.

6. Conclusion

Summarize! We looked at the main points of such a procedure as restoring accounting records, learned how to choose the right performing company, how to conclude an agreement and how to check the quality of the service provided.

Let there be no problems or difficulties in the accounting of your business! Good luck with your business!

Often companies are faced with situations where they have to restore their accounting records. If this is not done, the organization will face serious troubles, including the seizure of accounts. This is an extremely labor-intensive process, so we have compiled step-by-step instructions for restoring accounting records to make it easier for you to navigate: where to start, where to go for document restoration, how to streamline this work.

What is meant by accounting restoration?

Restoring accounting is a rather labor-intensive process aimed at restoring and bringing primary documents into compliance with accounting data, as required by Russian legislation, streamlining accounting in a company by reflecting all economic and monetary transactions in accounting, creating a viable accounting system for the subsequent activities of the organization. In addition, when restoring accounting records, a comprehensive analysis of all tax payments and their declarations is often required.

Why and in what cases is it necessary to restore accounting records?

It is necessary to restore accounting in the following cases:

• The organization did not keep accounting records or did so from time to time;
• For one reason or another, accounting documentation was lost;
• The company employed an unqualified accountant, whose actions led to a discrepancy between accounting indicators and the actual state of the company and document data;
• There was malice when accounting data was deliberately distorted.

The organization must restore its accounting, otherwise it will face major troubles, the worst of which is the seizure of accounts by the Federal Tax Service. Such punishment will be imposed if you not only do not keep records, but also do not submit accounting and tax reports.

The company may also encounter the following problems:

• high fines for gross violation of accounting rules;
• theft, abuse and theft, since there is no strict accounting of the movement of goods and materials;
• complicating relations with counterparties in the absence of the necessary documents;
• inability to prove your case in the event of claims from the tax inspectorate or legal proceedings.

Where to start restoring accounting records

First of all, it is necessary to remember that restoring financial statements is a long and painstaking process, which will ultimately entail additional assessment or adjustment of previously accrued and paid taxes. If you decide to do this without involving outside specialists, then you need to start with an inventory of the company’s property and funds.

In the case where the organization did not maintain accounting at all, then first of all it is necessary to restore quantitative accounting in full or selectively, and then carry out an inventory.

Step-by-step instructions for restoring accounting records

Below we have compiled a small diagram for you - instructions that will tell you where to start and how to restore your accounting records as productively as possible.

1. An inventory is carried out, during which the actual availability of property, money, equipment, and means of production in the company is determined. Settlements with counterparties are also inventoried. These data are compared with accounting data.
2. We analyze the primary documentation - what is there and what is missing. Based on the available documents, we check whether the entries have been made according to them, and post the missing ones to the accounts. We check everything with the balance sheet; if one has not been maintained, then you will need to fill it out. Using it, it will be possible to recreate the accounting and tax registers.
3. Having verified accounting data and primary documentation, we identify missing strict reporting documents - invoices, cash receipts and outflows, invoices, payment orders, acceptance certificates, etc. Everything that is missing must be restored; how to do this if the company does not keep copies of documents, see the table.

Where can I go to recover documents?	What should be done	What documents will be available?
	Write a letter to the manager asking for copies of account statements with attached documents	Money orders
Suppliers and buyers	Write a letter asking to send you reconciliation reports	Documents confirming receivables and payables
Tax office	Write a letter requesting a statement of reconciliation of calculations with the budget	Act of reconciliation of taxpayer's calculations for taxes, fees and contributions
	Submit an application for a certificate	Certificate about the status of settlements with the budget or the absence of debts on taxes and fees
Pension Fund and Social Insurance Fund	Write a letter to issue a copy of the calculations	Copies of calculations for unified social tax, insurance premiums
	Fill out the notification on the Rosstat website	Codes of types of activities according to OKVED

1. We compare all figures and amounts of recovered documents with accounting and make the necessary amendments.
2. At this stage, we identify unsubmitted reports to various authorities, primarily to the tax service. We draw up and submit the necessary reports (annual balance sheet, cash flow statement, VAT, UST, income tax, etc.) declarations, if necessary, we submit updated declarations.
3. A final audit will need to be carried out, and the auditor will need to be someone who was not involved in restoring the accounting records.

Be careful! When reconciling with the Federal Tax Service, settlements with the budget for taxes and duties, the amounts reflected by the tax authorities in the personal account card and the tax amounts accrued in accounting as of the date of the reconciliation report may not coincide. This is due to the fact that accounting and tax accounting have different time frames.