What are the features of accounting for an LLC under OSNO? How much does accounting in an LLC cost and what does the cost of services depend on? Where to order accounting services for an LLC in Moscow?
Greetings to the readers of the HeatherBeaver online magazine! I am with you, one of the authors of the project, Alla Prosyukova.
A limited liability company (LLC) is one of the most common forms of doing business in the Russian Federation. And therefore, the issues that I will cover today, I am sure, are of interest to many.
So here I go! Join us!
1. Features of accounting in an LLC
An LLC is a legal entity created by one or more members. Keeping accounting records in an LLC has some features that depend, first of all, on the specifics of this organizational and legal form of business.
Firstly, LLC participants are liable for their obligations only with property and funds belonging to the Company.
Secondly, participants can give their company interest-free loans for up to 1 year.
Thirdly, an LLC may suspend its activities and then the accrual of taxes and contributions related to its activities will cease.
Fourthly, the features of LLC accounting depend on the chosen taxation system and the type of activity of the company. Firms of this organizational form have the right to apply any taxation system, from general to patent.
2. What tasks does accounting solve when running a business - an overview of the main functions
Accounting performs a number of different functions.
Let's consider the most significant of them.
Function 1. Reflection of the company's performance results
During the accounting process, all income-generating transactions and all expenditure transactions of the company are recorded in its accounts.
At the end of the reporting period, they all overlap and the final result (profit or loss) is displayed. The results obtained are recorded in the reports of the LLC.
Function 2. Prevention of LLC bankruptcy
All information on economic and financial activities obtained in the accounting process serves as the basis for various analytical calculations and research.
Analysis allows you to see all the bottlenecks and problems of the business. The owners of the enterprise have the opportunity to eliminate them in a timely manner, which in turn helps prevent bankruptcy.
Function 3. Control of the totality of labor materials and financial resources
One of the main functions of accounting is control. It is possible to make informed management decisions only if the company's managers know what labor and financial resources they have at a particular moment.
For this purpose, the accounting system provides various analytical journals, where all information collected by area is cross-checked and detailed. This allows the company's management to always have up-to-date and correct information at their disposal.
Function 4. Simplifying the preparation of other types of reporting submitted to government agencies
Accounting information serves as the basis not only for tax accounting, but also greatly simplifies the preparation of other reporting data transmitted to various government agencies.
For example, summary accounting data on wages allows you to quickly generate statistical reports to statistical authorities.
Function 5. Fixing obligations to partners
It is accounting that records information about the status of settlements. Interested users can always find out the amount of debt the LLC owes to its partners.
At least once a year, a reconciliation (inventory) of the status of settlements with debtors and creditors is carried out. As a result of such reconciliation, acts are drawn up that either confirm the state of calculations or identify inconsistencies in the reflected data.
3. How much does it cost to maintain accounting records for an LLC?
LLC accounting can be ordered from various accounting outsourcing companies. Analyzing the market for these services, we see a colossal range of prices.
In such a situation, potential customers are naturally concerned with the questions: “How to determine whether the price for a given service corresponds to it?”, “What influences the cost of such a service?”
The cost of services is influenced by a number of factors:
- type of company activity;
- its scale;
- taxation system;
- availability of employees, their number;
- number of business operations.
4. The procedure for maintaining accounting records in an LLC - instructions for beginners
To ensure that your LLC has as few problems as possible, I recommend that immediately after the establishment of the company, a number of measures are taken to organize the accounting system.
I have prepared the most important ones for you.
Step 1. Determine who is responsible for accounting at the enterprise
If the LLC is in a special regime and has the right to conduct simplified accounting, then the responsibility for maintaining it can be assumed by the manager himself.
Other persons who can conduct accounting for the organization:
- chief accountant;
- the person to whom the manager has assigned accounting responsibilities;
- accounting company providing .
Choose the option that suits you best. Secure the assignment of responsibilities by order.
You can see an example of this.
Step 2. Choose a suitable tax system
The choice of a suitable tax system should be approached carefully. The wrong system can ruin all your business efforts.
Stages of choosing a suitable tax system:
- calculate all the expected income and expenses of the company during the year;
- decide whether you will use hired workers;
- determine whether the type of activity of your LLC falls under any special regime.
Let's look at these stages using a specific example.
Example
Vasily Pupkin decided to open his own small business - a trade pavilion selling environmentally friendly dairy products.
He prepared thoroughly for this task: he visited nearby farms and personal farmsteads. Discussed prospects for cooperation. I came up with a name for my company - Molochnik LLC.
Then I calculated the expected income and expenses for 12 months.
Income (in thousand rubles):
- From product sales - 23400.
- Delivery services - 108.
Expenses (in thousand rubles):
- Purchase of dairy products - 16,700.
- Pavilion rental - 72.
- Transport costs - 324.
- Salary - 180.
- Payroll deductions - 55.
- Other expenses 179.
Estimated income before tax - 5998.
After analyzing the data obtained, Vasily came to the following conclusions:
- income does not exceed 150 million rubles. (the limit for applying the simplified tax system in 2017) and the number of employees is 2 people, which means that a simplified taxation system can be applied;
- the type of activity falls under the UTII regime (retail trade carried out through shops and pavilions with a sales area of no more than 150 square meters);
- the type of activity falls under the Patent System (retail trade carried out through stationary retail chain facilities that do not have sales floors);
- the general system (OSNO) is also suitable for this type of business.
The main tax burden for the selected taxation systems:
№ Name Tax base Bid Result 1 STS "Income" 23508 thousand rubles. 6% 1410 thousand rubles. 2 STS “Income - Expenses” 5998 thousand rubles. 15% 900 thousand rubles. 3 UTII RUB 466,044 15% 69907 rub. 4 BASIC 5998 thousand rub. 20% 1200 thousand rubles. 5 Patent 180 thousand rubles. - fixed indicator Even such an approximate calculation allowed Vasily to choose the UTII taxation system for his business.
Step 3. Study the tax reporting of the selected system
Depending on the chosen taxation system, tax reporting will be generated. So, for example, for the UTII system chosen by Vasily Pupkin, tax reporting will consist of a declaration, which is drawn up and submitted to the tax office quarterly.
Of course, if the LLC is an employer, then the company will submit reports on employees in addition to the declaration.
If the LLC uses, for example, the general taxation system (OSNO), then the set of tax reporting will be more impressive: declarations for VAT, income tax, property, and transport tax. If there are employees, reporting on them is added to the set.
Under the simplified tax system, a declaration is submitted once a year at the end of the tax period and reports on employees, if any.
Step 4. Develop and approve the accounting policy of the LLC
The main document that regulates all accounting and tax accounting is the Accounting Policy (accounting and tax).
The accounting policy determines the methods and methods of accounting, the working chart of accounts, primary forms, tax registers, etc.
Practice shows that it is more convenient when a company has developed one document consisting of two sections on accounting and tax accounting. The policy is approved by order of the head.
Step 5. Approve the working chart of accounts
The chart of accounts approved by the Ministry of Finance contains all accounting accounts that can be used by organizations when maintaining accounting records.
However, each company can itself determine the list of accounts that it needs for accounting. This list of accounts is called the Working Chart of Accounts.
In order to create a truly functional Working Chart of Accounts, the specialist responsible for a particular company needs to determine a list of synthetic accounts and a list of analytical accounts opened in the development of selected synthetic ones.
Step 6. Organize accounting of primary documents
All business transactions are reflected in accounting using primary documents. These documents are very important, since it is with their help that expenses are confirmed and they are the ones that attract the most attention.
To organize primary accounting, it is necessary to approve the forms used (unified or specially developed). If forms are developed independently, you should remember the mandatory details that must be present on them.
Required details:
- name of the document;
- document date;
- name of the company that compiled the document;
- contents of the business operation;
- units of measurement;
- name of the position and signature of the persons responsible for drawing up the document.
In organizing primary accounting records, document flow plays an important role.
Document flow- the path of accounting documents from the moment of their creation (reception) to the moment of submission to the archive.
For these purposes, the company should develop and approve a document flow schedule.
Step 7. Submit reports on time
Different taxation systems have a different list of reporting forms with different deadlines for their submission to the tax and other regulatory authorities. It is important to remember the dates for submitting reports, since the law provides for penalties for delays.
Create a tax calendar for your company. You can take the calendar from the tax department website as a basis and select only those forms and dates that you need.
If you do your own accounting, then it is very difficult for you to run a business and simultaneously control all reporting dates. In this case, a specialized accounting service that will send reminders about reporting deadlines can be a salvation.
Once you have prepared your reports, pay attention to what methods are available for submitting them. Some types of reporting can only be submitted electronically, for example VAT. Some can be done on paper. If reporting is submitted electronically, then think in advance about how to organize it.
Methods for submitting reports electronically:
- through accounting firms;
- Federal Tax Service website (if you have a digital signature key);
- through online services.
5. Where to order LLC accounting services - review of the TOP-3 companies providing services
In the absence of a full-time accountant, it can sometimes be difficult for the owner to keep records of the LLC on his own. Often after this it may be necessary.
To avoid such unpleasant moments, I recommend leaving your company’s accounting in the hands of professionals.
Internet accounting “My Business” is a Russian company that provides entrepreneurs with the opportunity not only to conduct accounting for their company, but also, if necessary, to use outsourced accounting services from service specialists.
The service allows you to work in “one window” mode. This is very convenient, since thanks to this technology, users can conduct accounting, personnel records, payroll and send reports in one program.
Advantages of working at “My Business”:
- all accounting is based only on current legislation;
- There are step-by-step video instructions for working with the service;
- there is an opportunity to get expert advice;
- own reference and legal database.
Clients of this online accounting no longer need to look for document templates; “My Business” provides them with a database of ready-made “correct” templates. If necessary, order the template that your company needs from our service specialists.
The variety of tariffs offered will allow any user to choose the most suitable one for the purposes of a particular business. You can learn more about the working conditions and choose a tariff on the online accounting website “”.
2) BDO Unicon Outsourcing
The BDO Unicon Outsourcing company is part of the BDO Unicon group in Russia and the international network BDO International. The high competence and responsibility of the company’s specialists allowed it to become No. 1 in the field of outsourcing accounting functions in Russia based on the results of 2015.
The company offers its clients services in 4 main areas:
- accounting outsourcing;
- HR outsourcing;
- outsourcing of IT processes;
- outsourcing of legal services.
The quality of DO Union Outsourcing services is confirmed by the Certificate of Compliance with ISO 9001:2008.
This is an accounting center offering professional accounting services in almost all areas of activity: from individual entrepreneurs running their business in the service sector to large companies engaged in manufacturing and construction.
Highly qualified specialists with many years of practical experience will quickly and efficiently prepare primary documents, calculate salaries and taxes, draw up and submit reports. The liability of BC “DebitCredit” is insured by the insurance company “Allianz”.
The accounting center pays great attention to confidentiality. All information received from the client is protected by a specially developed Privacy Policy. Even drafts, used and unnecessary papers are destroyed using special equipment.
Have you decided to do the accounting for your LLC yourself?
Read my tips, I'm sure they will help you.
Tip 1. Regularly monitor changes in legislation
In order not to miss important changes in the rules of accounting and tax accounting, I recommend that you constantly monitor changes in legislation in these areas. For this purpose, many accountants subscribe to newsletters from the Ministry of Finance, the tax department, the Pension Fund of the Russian Federation, the Bank of Russia, etc.
Personally, I start my working day with a quick glance at the news feeds of these departments directly on their websites. This way I don’t “clog” my email, I look only at the news that is most interesting and important to me, and, if necessary, “drag” them into my bookmarks.
I subscribe only to expert comments on innovations in the areas of accounting and tax accounting that have practical value. For me, such experts are the magazines “Glavbukh” and “Taxes and Taxation”. You can organize this process in your own way, the main thing is to monitor changes regularly.
Tip 2. Use special web services that simplify accounting
Internet accounting “My Business” is considered one of the most famous and reliable. The service was created primarily for businessmen who independently run their own businesses.
An intuitive interface, friendly professional support, free expert advice, document templates, useful educational video tutorials - this is what will make life much easier for entrepreneurs who do not have accounting skills.
The accounting field is a fairly popular line of business. Many entrepreneurs find it unprofitable to pay for the work of a full-time accountant, so they prefer to work with companies that provide accounting support for enterprises. The employees of such companies are usually highly qualified specialists, each of whom specializes in a specific section of accounting.
What to consider in a business plan
When drawing up a business plan for an accounting firm, you need to study the market for these services in your region. This will make it easier for you to develop a pricing strategy. If it turns out that competition is high, then you will have to work more carefully on the business plan. Your company should do an excellent job and keep prices at an average level.
The accounting firm is engaged in the following activities:
- development of accounting policies;
- filling out accounting registers;
- submission of reports;
- taking into account primary documents;
- restoration of accounting records.
In your business plan, include all the services your business intends to provide. Describe how you are going to develop your business, improve it, while increasing your income.
Placement of a future company
Since your area of activity will be accounting services, and not the sale of goods, it is not at all necessary to rent office space in the city center or on a busy street. The rent in such a place will be quite high, which is completely unprofitable for a new small company.
In an office measuring 40-50 sq.m. 4-6 people will be able to work quietly. The workplace of each employee must be equipped with everything necessary for productive work: purchase comfortable chairs or armchairs, tables, computers and office equipment. Accountants often work long hours without rest, so they need to feel comfortable in their jobs.
Software
The work of a modern accounting firm is impossible without special programs. All software must be licensed, so you shouldn’t count on savings. To avoid hiring a programmer, you can sign a cooperation agreement with a company that specializes in providing accounting software maintenance services.
Recruitment
It is best if your company’s employees specialize in different sections of accounting. The main thing is that they all have sufficient work experience and high qualifications.
Be prepared for the fact that many businessmen remember about accounting only immediately before submitting reports, or at the very end of the year. In this case, it is good to have contacts of accountants who are ready to work during such “emergency” periods for a piece rate. It would be nice if you hire a courier. His responsibilities will include visiting various authorities, as well as delivering documents to clients.
Before you open an accounting firm, you need to create a standard agreement that you will use when working with clients. And do not rush to hire a lawyer for these purposes - everything can be ordered from a special law firm. But if your plans include working with large enterprises, consider inviting such a specialist to work permanently.
Advertising campaign
When opening a new company, think about advertising. At the beginning of work, it is simply necessary. Place advertisements in specialized magazines for economists and accountants, as well as in local media. It wouldn’t hurt to create a company website. Place contact information and a list of services provided on it. This way you can attract the maximum number of clients.
New companies that may need your services open every month, so you need to constantly update your advertisements.
Expenses, income and investments
Opening an accounting firm does not require huge investments, but it will pay off within a year. If you manage to develop a regular customer base and also receive large orders, this period will be significantly reduced.
Proper management will make it possible in the future to expand the scope of activity: provide services for recruiting personnel, registering companies, as well as advising entrepreneurs on issues of doing business in various fields of activity.
So, in the company's monthly expenses there will be the following points:
- advertising – from $250;
- premises rental – from $800;
- employee salaries – from $2500;
- unforeseen expenses – $150;
- stationery – from $100.
Total: $3800.
Also, at the start you may experience the following: one-time expenses:
- purchase of furniture, computer equipment, office equipment, telephones – about $2200;
- redecoration of the premises - about $1000;
- purchase of licensed software – about $2000.
Total: $5200.
If you add up monthly and one-time expenses, you get $9,000. Add another $1000 to this amount for unforeseen expenses and we get The minimum threshold for entering this business is $10,000.
If we talk about income, the numbers may differ. On average, one client spends about $550 on accounting firm services. That is, in order to reimburse all monthly expenses, you need to work with seven companies. A further increase in the number of clients will allow you to make a profit.
Accounting reports are submitted monthly, quarterly and annually. Thus, a company providing accounting support services will always find its customers. The most important thing is that it employs truly talented and professional employees. Then receiving income will not take long to arrive.
To open a small travel agency you will need about $10,000, and therefore competition in this business is quite high.
An interesting business option with relatively small investments is a real estate agency - it is enough to invest about $10,000 in opening it.
What do you think, what, according to the tax office, is the main responsibility of a businessman? Making a profit or perhaps paying taxes? It seems to us that neither the first nor the second, but simply submission of reports. Judging by the attention to this issue from tax authorities, an LLC or individual entrepreneur may not even work and, accordingly, not pay taxes, but reports must be submitted on time, according to.
If a legal entity does not show signs of life, that is, does not submit reports during the year and does not conduct any transactions on the bank account, then according to Art. 21.1 of the Law “On State Registration” N 129-FZ, it is recognized as having actually ceased its activities and receives the status of inactive. Such a legal entity may be excluded from the Unified State Register of Legal Entities at the initiative of the tax inspectorate. The founders (participants) of the company will be charged with violating the submission of a tax return under Art. 119 of the Tax Code of the Russian Federation and failure to provide the tax authority with the necessary information under Art. 126 of the Tax Code of the Russian Federation.
For some reason, they decided to control individual entrepreneurs who do not submit tax reports much more strictly than other business entities. Part 11 has been added to Article 14 of Law No. 212-FZ, according to which if the Federal Tax Service does not have information about the income received by the entrepreneur, the Pension Fund of the Russian Federation will collect from him the amount of insurance contributions calculated according to the formula 8 minimum wage * 26% * 12, which in 2016 will be 154,852 rubles.
We hope that those who go to court will eventually be able to fight off these claims from the Pension Fund, but we advise you to save your nerves and time and simply submit your reports on time.
Who needs accounting?
Here you will have to understand a little terminology: what accounting and reporting are, and how accounting and reporting differs from tax reporting. Accounting as a concept is a continuous process of collecting, recording and summarizing information, and reporting is generated on the basis of accounting data, that is, these are two closely related components. Thus, accounting is the collection and continuous reflection of information about the organization in special accounting documents.
Incorrect accounting will lead to the formation of unreliable reporting, and vice versa, incorrectly compiled reporting will distort correct accounting data. It is very important to identify such errors in a timely manner, so we recommend that all business owners periodically conduct a general check of accounting documents. And for those who don’t have time to figure it out on their own, turn to the free audit service:
Now - what is the difference between tax and accounting and reporting? Tax records are maintained absolutely all taxpayers, regardless of the organizational and legal form and taxation system, and it is necessary for the formation of the tax base, that is, the monetary value of taxable income. The main forms of tax reporting are the tax return and books of income and expenses.
As for accounting, in a nutshell its object can be called business transactions, obligations and property of the organization. We deliberately do not present complex professional definitions and terms here; those interested can find them in the Law “On Accounting” dated December 6, 2011 N 402-FZ, PBU and other official documents.
All organizations, including LLCs, are required to maintain accounting records. Keeping accounting records for individual entrepreneurs is not necessary.
We have given the difference between tax and accounting accounting due to the frequent confusion between these two types of accounting. An individual entrepreneur who is looking for accounting services actually means tax accounting, that is, filing tax returns, maintaining KUDiR, collecting and storing supporting documents, bank and cash documents, etc. High-quality accounting services, of course, will include everything that is required by law, even if the business owner does not see the difference between accounting and tax accounting.
Accounting services are a range of services for continuous accounting, preparation and timely submission of all necessary forms of tax and accounting reporting in strict accordance with legal norms.
Thus, every taxpayer is obliged to ensure the maintenance of accounting, which means settlements with the budget, contractors and employees, banking and cash transactions, accounting and storage of documents, submission of reports, work with receivables, feedback from regulatory authorities, etc. . We can say that accounting services, in their everyday understanding, are necessary for absolutely all business entities, including those temporarily unemployed.
Open an account with Tinkoff Bank and receive free online accounting, as well as:
- issue of KEP as a gift
- 2 months of account maintenance free
- reminders about due dates and payments
- automatic completion of declarations
How can you organize your accounting?
To avoid negative consequences for business, each newly created (registered) business entity needs to solve the primary task - organize accounting.
How can you solve the issue of accounting? There are several options here, and they will depend on a number of factors:
- The activity of your business. In the terminology of accounting services, this is called the “number of transactions”, it means any business actions (income/expenses) that changed the ratio of your income and expenses even by a ruble;
- Diversity of areas of your business. What we mean here is how similar business transactions will be when doing accounting;
- Seasonality or cyclicality of business activity;
- The taxation system, because, for example, accounting on OSNO is much more complicated than on;
- Number and categories of your employees. The more there are, the greater the volume of accounting services will be required for reporting, payroll and other mandatory payments;
- Availability of export-import activities (or foreign economic activity);
- And finally, the amount you are willing to spend on quality accounting services. However, it’s not even worth spending money on low-quality ones, because... they are guaranteed to result, in the end, in financial losses.
The types of accounting services include: services of an accountant (full-time or even an entire department); incoming or remote accountant; online services, as well as, that is, specialized companies or firms providing accounting services. We invite you to consider these options in more detail.
Who needs accounting services?
You can, of course, try to do your own accounting. A good option for a single individual entrepreneur, especially if he works on a simple simplified tax system for income, UTII or has acquired a patent. But an individual entrepreneur who has at least one employee becomes an employer, which means he is obliged to pay wages twice a month, withhold personal income tax from it, pay insurance premiums for the employee, and submit every quarter the not so simple reports RSV-1 (to the Pension Fund of the Russian Federation) and 4 -FSS (in FSS). Further, if necessary, you need to be able to calculate and pay vacation pay, sick leave and maternity leave.
There is nothing to say about LLC. Each legal entity is automatically registered with the funds as an employer (even if the only founder, who is also a director), which means the need to submit quarterly reports. If you are thinking about doing your own bookkeeping for your company, but don’t know where to start, we recommend that you familiarize yourself with it.
So, with the exception of a small number of businessmen who submit zero reports due to lack of activity, and those business owners who have sufficient qualifications to independently understand accounting and reporting, accounting services are needed by all business entities.
- Your accountant may be a full-time accountant, that is, an employee who is fully supported by you. According to russia.trud.com, the salary of an ordinary accountant as of January 1, 2016, on average in Russia is 40 thousand rubles, and the chief accountant is 50 thousand rubles. For this salary, the employer must accrue and pay at his own expense insurance contributions to the Pension Fund and Social Insurance Fund (in the amount of 30% of payments to the employee) plus the accountant, like any employee, has the right to paid leave, and, if necessary, sick leave and maternity benefits. In addition to wages, you must create technical conditions for accounting, that is, you must have a separate computer with Internet access, office equipment, accounting programs, their updating and maintenance, consulting and legal systems. Let's add here programs for submitting electronic reporting, if the method of submitting a specific declaration or report dictates only this option. Believe me, this is not the whim of an accountant; current accounting is impossible otherwise.
- It could be visiting or remote accountant who works part-time for you or provides accountant services as an individual entrepreneur. In this case, you save on wages, and if the accountant turns out to be an individual entrepreneur, then there is no need to pay insurance premiums on wages. Very often, such accountants have their own software, computer and office equipment, because provide accounting services to several clients. What should you know about these two bookkeeping options?
Firstly, the specialist providing accounting services may not have experience in a particular area of accounting. For example, you need to complete a one-time export transaction, but your permanent accountant does not have any experience in this.
Secondly, your accountant may suddenly refuse to provide accounting services because... will find better working conditions or a more profitable client. Do you have the right to condemn him for this?
Thirdly, an accountant, like every person, may become ill or find himself in force majeure circumstances that will not allow him to conduct his activities.
By the way, do you know what accounting restoration is? This is a crisis situation to save the accounting document flow, if the previous accountant did not conduct business correctly: he incorrectly took into account primary documentation, did not maintain accounting registers, did not submit reports on time, or even lost or damaged documents. Not every applicant for the position of accountant will agree to clear away the rubble after his predecessor; you may have to turn to a specialized accounting company for this.In addition to the disadvantages, a permanent accountant also has advantages: such a specialist, if he is a professional in every sense, will worry about the success of your enterprise, primary documents will be drawn up immediately at the workplace. You can contact him for advice on issues beyond the scope of an accountant’s services, and in some cases, the accountant’s personal connections can help you in business matters and in dealing with regulatory authorities. In small enterprises, a full-time accountant can combine the functions of a cashier, personnel officer and office manager. You just need to remember that the accounting services of such a professional cannot be cheap, so this option is justified, first of all, when there is a larger volume of work at the enterprise.
- Services that provide online accounting services, can be a good solution for those who are comfortable with a computer, have a good understanding of taxation systems and accounting rules and are willing to spend their time on accounting. Here, however, it’s worth thinking about the fact that it might be better for a business owner to devote his time, which he will spend filling out form fields in an online service, to activities that are more promising in terms of generating income. For example, analyze the results of the latest advertising campaign, improve the quality of a product or service, evaluate the work of competitors, etc.
In addition, such services are still nothing more than an auxiliary tool for accounting, and if you enter incorrect data or are late in submitting reports, there will be no one to blame. But it is worth noting that the number of clients increases every year.
- Well, the last option, which is gaining more and more popularity, is . These are specialized companies or firms that provide comprehensive accounting services. According to the Expert RA rating agency, in 2009-2014 the volume of the Russian accounting outsourcing market grew two and a half times - to 9 billion rubles. An even larger volume of related accounting services is tax consulting, which is often provided by the same specialized accounting firms.
By entrusting accounting to such a company, you relieve yourself of the burden of responsibility for incorrect accounting. The accounting firm enters into a professional liability agreement with you and provides guarantees of full compensation for material damage. And, unlike an accountant - an individual, he is able to actually pay off this damage immediately, while recovery of damage from an employee is possible only within a certain proportion of his salary.
Good accounting companies value their reputation, have a staff of highly specialized employees, their own software, and extensive experience in various situations and areas of accounting, including passing tax audits and drawing up audit reports. In this case, you will not have to worry about your accountant’s illness, vacation, maternity leave, or any personal misunderstandings with him.
The cost of accounting services in such firms can often be more advantageous than regular services due to a flexible pricing system. The calculation can be based on the number of documents drawn up or business transactions. You can outsource not all accounting, but, for example, only the preparation of reports, leaving behind the maintenance of primary documentation, or outsource only the management of personnel and payroll, in cases where the owner handles the remaining issues himself.
So that you can try the option of outsourcing accounting services without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users month of free accounting services:
Comparison table of accounting service options
Quality of accounting services | Financial responsibility | Cost of accounting services | ||
Staff accountant | Recovery of proven damage in full is problematic, because limited by the requirements of the Labor Code | High, because includes not only employee support, but also technical support for accounting | It makes sense if the organization has a lot of work for an accountant, but business operations are not diverse |
|
Incoming accountant | Depends on the professional experience of a particular specialist | Recovery of material damage in full is possible only from an accountant - individual entrepreneur | Varies depending on the workload of a part-time accountant or on the prices of an individual accountant | Not a bad option if the activity is not intensive and you are confident in the constant availability of a specialist for you |
Online accounting service | Depends on your understanding of accounting and ability to spend your time on it | Absent | Suitable for few operations or no activity |
|
Accounting company | The maximum possible, because The accounting company has a staff of employees with different specializations and experience in various areas of accounting | Full financial liability that can actually be recovered | Good firms offer clients a flexible pricing system for accounting services | A good option that allows you to outsource only part of your accounting services |
It only makes sense to evaluate the benefits of each option for accounting services in relation to your specific enterprise, but we still want to show a small example of comparing the services of an in-house accountant and accounting outsourcing. As an example of a specialized accounting company, we suggest taking a well-known company in whose reputation we are confident - “1C: BukhService”.
A business entity began trading and intermediary activities in Yekaterinburg. The chosen taxation regime is quite complex to account for. There are specifics here not only in accounting for certain types of expenses, but also the approach to confirming expenses is the same as for income tax.
The activity is assumed to be active, so we will assume 50 business transactions per month. The workload is considerable, which means that hiring an accountant on staff will be quite justified. The average salary of an ordinary accountant in Yekaterinburg as of January 1, 2016 is 27,000 rubles, let’s add to this amount insurance contributions for salaries (8,100 rubles), that is, maintaining an accountant per month will cost the employer 35,100 rubles. If we take into account that the accountant will go on paid leave, that is, he will actually work not 12 months a year, but 11 months, then his services will cost the employer 38,290 rubles per month.
The cost of technical equipment for the accounting department is given as an approximate cost, in our opinion, the minimum possible:
- Computer and printer - 30 thousand rubles;
- Accountant's workplace (table, chair, paper rack) - 20 thousand rubles;
- The cost of the basic version of 1C: Accounting per year is 3,900 rubles;
- Cost of the 1C-Reporting service for the Sverdlovsk region. per year 3900 rubles;
In total, one-time costs for creating conditions for accounting will be 57,800 rubles, but, of course, the owner can spend a large amount on this.
Now let’s look at how much accounting services from “1C:BukhService” will cost in Yekaterinburg with the same 50 transactions per month and the simplified tax system Income minus expenses. You can choose three tariff options:
Individual entrepreneur without employees | Comprehensive service 1C:BO | 1C:BO Reporting |
|
Description | Oral consultations. Archive storage. Courier services. Note: Individual entrepreneurs do not keep accounting records, so accounting registers are not prepared. | Collection and control of execution of primary documents. Entering data into the client application in 1C: Accounting 3.0 in the 1C: BO service. Calculation of taxes, generation and submission of reports. Personnel accounting and payroll calculation (only for the number of employees according to the tariff). Oral consultations. Archive storage. Courier services. | Checking the data entered by the client in 1C: Accounting 3.0 in the 1C: BukhService service. Drawing up accounting registers. Calculation of taxes, generation and submission of reports. Oral consultations. Archive storage. |
Price | 8,805 rubles per month at 1 visit of the courier. If necessary, additional courier visits are paid separately. | 23,813 rubles per month with 1 courier visit and reporting for 3 employees. If necessary, additional courier visits, as well as personnel reporting for more than 3 employees, are paid separately. | 4,925 rubles per quarter |
And what volume of accounting services from “1C:BukhService” in Yekaterinburg can be obtained for an amount equal to the cost of a full-time accountant’s salary of 38,290 rubles per month?
Conducting 80 transactions per month and reporting for 4 employees will cost close to 38,925 rubles per month. Whether one full-time accountant can cope with such a volume of work is another question. The choice is yours, and you can find out the cost of 1C:BukhService accounting services in your region
The work is aimed at offering services to companies that need them. Many organizations opt for outsourcing, since hiring an accountant on their staff is not always profitable. If the company employs experienced accountants, and the owner advertises the services provided well, then it will be possible to achieve high profits within a year.
Business demand
An individual entrepreneur is suitable for those who are starting a business alone, without planning much growth. Even if you are at a low or medium level, you can make a good profit. Among the advantages of choosing an individual entrepreneur are:
- lack of a legal address (you can register a business even for an apartment)
- no accounting required
- smaller fines
- opening and closing a company is easier
You can choose the appropriate option only after an in-depth analysis of your future business. To officially launch the organization’s work, you need to contact the federal tax service. They will be able to tell you what documents will be required and how much you need to pay for it.
Everyone who is engaged in business pays taxes. The Federal Tax Service provides several options to choose from. You can choose the appropriate one after studying each in detail.
A businessman has a choice of the classical taxation system, the simplified “income” system and the simplified “income minus expenses” system. When starting your own business, economists recommend choosing the simplified “income” option.
"Income" has the following advantages:
- tax 6% of income (rate depends on the region)
- no need to provide financial statements
- filing a tax return only once a year
You should carefully study the features of all. Only based on personal requirements, you can choose the appropriate option. If you have any problems, you can always get advice from a specialist.
If a person opening a business providing accounting services has an economic education, choosing the appropriate type of taxation will not be difficult. In any case, it is advisable to acquire simple accounting skills and an understanding of economics in order to achieve success in the future.
Hiring workers
Hiring employees is considered an important stage, since the work of the company in the future will depend on it. They work alone if they have qualifications and experience as an accountant. If a person works alone, the development of the organization slows down. In any case, after a certain stage you will need to hire workers.
To create a promising outsourcing company, you need to invest a lot of money and hire educated workers. Typically, the staff consists of:
- (if the budget is insufficient, limited to 1 person)
- assistant accountant
- courier
A large organization will need a system administrator who will maintain the equipment and keep it in the required working condition. Personnel must perform their duties responsibly. The company's reputation will depend on this. If low-quality services are provided, there will be significantly fewer clients. Some of them will want to solve the problem in the legal field, disrupting the work of the company.
You will need to do the hiring yourself. Selection criteria must be determined in advance. It is necessary to clearly communicate the duties and payment for them to the potential employee. If in doubt, contact a special agency. They will act as intermediaries and help find experienced workers.
Work room
If you plan to open a large company, then you cannot do without purchasing an office. It is recommended to choose property in the city center. Another place with a large crowd of people would also be suitable. There are no special requirements for the premises itself. The main thing is that all workers can comfortably accommodate it.
At the initial stage, only a small number of businessmen are able to purchase real estate, so the choice of the majority is renting. The rental agreement is drawn up together with a specialist. All the smallest details are taken into account. You need to choose an office based on your budget and your own preferences. The main requirement is that it must be neat and not scare off potential clients.
Equipment
Employees of the company through which part of the work will be performed. A company cannot do without computers and special software. You will need to provide an office:
- computers
- PC software
- Internet access
The most popular utility that helps with accounting is 1C Accounting. Licensed software is purchased for each computer.
If the organization hires a system administrator who understands software for accountants, then there will be no problems setting up computers.
Licensing
The question of whether it is necessary to obtain a license is an acute one for all beginning businessmen who have decided to start providing accounting services. Most services are provided without a license. Only for a mass audit you will need to obtain the appropriate document.
Services for calculations and filling out papers. All samples are easy to find in the public domain. The contract is concluded only after advance payment. It is necessary to create in advance an agreement suitable for the company, if necessary adding your own changes to it that do not contradict the law.
Business development
To achieve success, you need to actively promote your own business. Without advertising, promotion will slow down significantly. Nowadays it is impossible to imagine a company that does not have its own website. It is through the Internet that people find the services they need. If someone wants to get help from an accountant, then first of all the search will be conducted through the network.
Don't forget about the classic methods of advertising through ads. You can place advertisements in newspapers or post them around the city. If the budget allows, they purchase advertising on regional TV.
Creating your own website
It is impossible to perform this action yourself. You will need to contact specialized companies or hire individual people who create websites.
Creating a website will take a lot of time and a considerable amount of money. Once launched, you will need to promote it. This is what SEO optimizers do. They will make sure that when searching for a company that provides accountant assistance, their customer will be in the first place.
The site contains useful information:
- contact details
- price list
- range of services provided
Useful articles may also be posted. This will help attract more visitors to the site. Some of them will use the company's services.
A person through the site will be able to get acquainted with the prices in detail and decide whether he should seek help or not.
Classic advertising
It is possible through regular advertisements. You can post them on the Internet or in newspapers. They are also posted all over the city. This way you can attract customers. You should carefully study those who often turn to the company for help. Advertising must be directed to the target audience.
A person is engaged in advertising promotion independently. If there are extra funds, then specialized companies can handle turnkey promotion. The more starting capital you have, the better you will be able to advertise yourself.
Opening a company that provides accounting services is a profitable decision. This type of business is in demand and has high prospects. With simple steps you can easily expand in the future. As soon as there are too many clients, a new employee is hired.
You need to plan everything carefully. You will need a business plan that will take into account all the details. You will also need a starting capital of at least 500-800 thousand rubles. To save money, they begin to provide accounting services alone. If everything goes well, the business expands.
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In the modern business world, no enterprise can do without a competent practicing accountant. Even though some business entities are exempt from accounting, they also need the services of a specialist in preparing tax reports, drawing up personnel documents, distributing their own and borrowed funds, etc. However, not every manager and business owner is ready to support a full-time employee an accountant, especially if the need for his work is specific (for example, preparing reports 1-2 times a quarter). Increasingly, enterprises, especially small ones, resort to cooperation with specialized firms as needed.
Therefore, if you are looking for an interesting and promising direction in business, consider the idea: accounting services or your own business from scratch. Both options can lead you to a good level of profit.
How to organize a business “accounting services”
The key to the successful operation of such an enterprise will be a correct objective assessment of the market situation, the relationship between demand and supply of accounting services. Small enterprises should be considered primarily as potential clients, since in large organizations accounting is usually carried out by full-time employees.
Before opening an accounting services firm, you need to study the prices of your main competitors. If the level of supply of such services in your region is increased, you should draw up a pricing policy in such a way that you have the opportunity to compete with already operating companies, offering clients more favorable terms of cooperation.
When developing tariffs, it is necessary to take into account data on. will help you navigate the sequence of actions when opening a business and, from the very beginning, will set the right direction for its successful growth and development.
To open an accounting services business, you must:
- choose a place to organize an office, find and prepare premises;
- register a new business entity with the tax office;
- choose a direction and determine what services the company will provide;
- assemble a team of qualified employees;
- organize high-quality advertising.
This is an approximate scheme that you can follow if you are planning to open your own accounting firm from scratch.
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Selection and arrangement of office space
It is best to locate the office of a firm providing accounting services in close proximity to a tax office, a business support center, or a bank that services small businesses.
To start work, a room with an area of 30-40 square meters will be enough. m. This quadrature can freely accommodate 3-4 workplaces.
When arranging an office, you should take into account standard sanitary rules and regulations: a certain level of lighting, ventilation, the presence of communication systems, etc. You can get a complete picture of what a work space should be like by contacting Rospotrebnadzor.
To organize the work process, you will need to purchase office furniture, organizational. equipment, special software (necessarily licensed). Each workplace must be equipped with a personal computer and have the ability to access the Internet.
Make sure that the office always has a certain supply of consumable office supplies: ink and printer paper, paper clips, paper clips, etc.
Gradually creating all the necessary conditions for future activities, you can simultaneously deal with business registration issues.
Preparation of documents at the tax authority
To provide accounting services, you can choose to register an individual entrepreneur (individual entrepreneur) or open a legal entity, for example, an LLC (limited liability company).
The first option is more suitable for those who organize a business alone and choose a small format to begin with. Most often, individual entrepreneurs are opened by people with an accounting education and sufficient experience in this field. At the same time, they are fully involved in the process, also involved in customer service, advertising, etc. Read about.
In other cases, when there are several entrepreneurs, or it is planned to serve mainly legal entities, it is more advisable to open an LLC. In this case, you will need to collect an impressive package and contribute an authorized capital of at least 10 thousand rubles.
To register a business, you should contact the local branch of the Federal Tax Service with an application and a receipt for payment of the state duty (for individual entrepreneurs - 800 rubles, for LLCs - 4,000 rubles). As a standard, copies of the constituent documents (for LLC) and a copy of the passport (for individual entrepreneurs) must be attached to the application.
Five days after applying and submitting documents, you will receive (or IP) and can immediately start working.
What services will the company provide?
The provision of accounting services as a business can be carried out in several directions:
- setting up, automating, restoring and maintaining accounting records;
- financial analysis of the enterprise;
- preparation of financial statements;
- optimization of tax payments;
- filling out and submitting tax returns and reports to insurance funds;
- development of accounting policies;
- drawing up a balance sheet;
- calculation of wages and other payments made in favor of employees;
- submission of zero reports, etc.
The wider the range of services your company provides, the more clients you will be able to attract for cooperation. An important point is to select qualified and responsible employees who can quickly and accurately perform their work.
Company employees
When recruiting staff for your company, give preference to practicing accountants with at least 3-5 years of experience. Other qualification requirements include:
- economic education (higher or secondary specialized);
- knowledge of tax legislation;
- Knowledge of Accounting software. Contour" and the latest versions of the software product "1 C: Enterprise" and its typical configurations related to accounting.
As for personal qualities, a good accountant should be attentive, patient, responsible, and stress-resistant. Considering that employees will have to communicate directly with future clients, we will add to this friendliness, sociability and business communication skills.
In addition, the accounting profession requires its owner to constantly educate himself and improve his qualifications through participation in various seminars, courses, etc.
The following video explains how to choose an accountant for your company:
Having taken care of having a comfortable office, modern software, competent staff and being confident in the quality of the services provided, you can launch an advertising campaign.
Organization of promotional events
The location of a new accounting firm plays a big role in promoting the services of a new accounting firm. As mentioned above, territories near branches of the Federal Tax Service, banks, etc., that is, points most often encountered on the route of potential clients - small and medium-sized entrepreneurs, are considered advantageous.
Having located the office in this way, you should take care of bright and eye-catching outdoor advertising: signs, pillars and other structures.
The following are also considered effective means of attracting customers:
- advertising posted on free classifieds websites and targeted advertising on social networks;
- creation and promotion of your own one-page website;
- advertisements for the provision of accounting services in local newspapers and specialized publications;
- distribution of printed materials in public places, etc.
It should be noted that a large number of clients come to the firm for the provision of accounting services and on the recommendations of friends, so make sure that all your customers are satisfied with the quality of work of your employees.
Accounting services franchise
Obviously, opening your own firm to provide accounting services is quite a troublesome business. At the same time, you can’t count on a quick return on investment, since it will take some time to configure the software, establish all work processes, evaluate advertising channels for effectiveness, etc.
If you do not want to “fill your own bumps”, but want to receive ready-made solutions and high-quality information support, consider opening an “accounting services” business as a franchise as an option.
Currently, several large firms are successfully operating in Russia, providing accounting services and having experience in this area, in some cases counting for decades. By purchasing a franchise from one of these companies, you can quickly learn how to attract and advise clients, select a team, effectively use your advertising budget, build a pricing system, etc.
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