10 effective points in writing the business book (income and expenses).
Office writing
Any income and expenses, purchase and sale of depreciable assets, and taxes and value added duties according to the case and according to the date of occurrence should be recorded in the business book according to the following explanations, and if it relies on documents, the related documents, in order of row number office and be kept in such a way that it can be used for dealing with tax officials.
1-Row:
Each of the above-mentioned transactions must be registered in a row and with the same procedure. Taxpayers can register all or part of the same daily income and expenses under a row number in the book, provided that the type and number of them are stated in the book description column. If it is based on documents, enter its details in the mentioned column. It is not allowed to collect and register transactions subject to and exempt from value added tax under one row number.
2- Date:
In this column, the date of transactions on the same day of occurrence is entered in order of time of occurrence and execution.
3- Description:
In this column, a brief description of the activities carried out regarding purchase, cost, income/sale, purchase of depreciable assets, taxes and value added charges of purchase/cost/asset and value added tax of supply of goods/providing services is included.
4- Specifications of documents
It is the documentation of transactions such as invoices for sale or purchase of goods and services, cost documents and documents related to the purchase and sale of assets based on which the books are prepared and written.
5- Purchase:
In this column, the purchase price of goods or consumables in the production of goods and services is recorded.
6- Cost:
In this column, all expenses that are exclusively related to the acquisition of income in the relevant financial period are classified under the following headings:
salary expenses; Renting the premises; depreciation of assets; Property insurance; transportation; Water, electricity, gas, telephone and other expenses.
7- Income/Sales:
In this column, sales or income from services performed, whether cash or non-cash (credit), are recorded.
8- Depreciable assets:
In this column, that part of the fixed asset (including buildings, machines, vehicles, furniture, etc.) that decreases in value due to use or the passage of time or other factors, regardless of price changes, is included. For example: if If a business unit buys a refrigerator or a computer for use in that unit, it should be entered in this column according to the date of purchase.
9- Taxes and duties on added value of purchase/cost/property:
In this column, the value added taxes and duties paid according to the purchase or cost invoice are recorded immediately after the purchase of goods, services, or related costs.
10- Taxes and duties on value added related to income/sales:
In this column, taxes and duties on value added related to the supply of goods or services are recorded immediately after.
Note 1- Considering that the income and expense book has been prepared for businesses under Article 69 of the Civil Code, it is not necessary to register the parties to the transaction account, including the bank.
Note 2- In the case of return and return from purchase, sale, expense or purchase and sale of assets, the relevant financial events must be recorded in the same column with a red pen and separately and negatively.
Note 3- It is forbidden to write in the notebook with easily erasable materials (such as graphite materials).
Note 4- The last two columns are for taxpayers who were subject to the value added tax law and were recalled.
Note 5- Payments related to the purchase of goods, including transportation costs, should be included in the cost of the registration period, and the balance of goods at the end of the period based on the last purchases made in the attached table number 2.
publish
Telegram
https://t.me/joinchat/AAAAAED7mogp4eaiX0VEYQ
https://www.instagram.com/hesabdarimodern/
This post is written by H_shafiei_mset