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Any economic entity engaged in entrepreneurial activity is entrusted with the responsibility of keeping accounting records, forming accounts with the tax inspectorate and funds. Errors or intentional misrepresentation of accounting data entails responsibility, up to criminal. At the same time, mistakes are quite possible and understandable, because accounting is quite complex, and it is not easy to carry it out independently without special education. Hire an accountant and equip him with a workplace, purchase software, not every entrepreneur can afford.
The way out of the current situation is the conclusion of an agreement with an outsourcing company, in accordance with which they are carried out accounting services.
There are different forms of outsourcing. They are determined, first of all, by the needs of the customer - whether he needs constant accounting support or only one-time services during the reporting period. There are different service programs for sole proprietors and LLCs.
In most cases, the accountant is not located on the territory of the enterprise, but performs all the necessary work remotely, although, at the request of the customer, an exception to this rule can be made. The cost of accounting services depends on two factors: the number of employees of the company and the monthly turnover. The cheapest rates are valid for private individuals. For entrepreneurs, a monthly subscription can start from 1000 rubles.
Servicing JSCs and LLCs is, of course, more expensive. This is explained by the more complicated rules for organizing accounting at the enterprise. The responsibilities of an accountant under the general taxation system include the processing of primary documentation, keeping the company's warehouse and current account, cash discipline, reconciliation of settlements with counterparties. Twice a month, the accountant calculates and pays wages to the company's employees (if such work is stipulated by the contract), and he also performs the role of a tax agent, transferring personal income tax.
An important task of accounting outsourcing is the timely formation and submission of tax returns of the entrusted company. It is noteworthy that if, as a result of the tax audit, errors and discrepancies with the accounting data are found in the reports, the responsibility for this will not be borne by the head of the company, but by the representative of the outsourcing organization.
