you are: the Data recording: account books and other initial documents

the Card file of bank reports Как обеспечить возврат vat при покупке в магазинах Англии.

Monthly (or weekly) bank reports should be verified with a cash-book and register in a card file of bank reports. In monthly reports it is necessary to specify last calendar day of month (for verification with records of a cash-book of this month).

the Report under the VAT

For this report it is not necessary to get the separate registration book, it is better to switch on in a cash-book (it is desirable in the book end). At drawing up of the quarterly tax declaration it is necessary to have the separate report of the certain information under the VAT:

Total data for a quarter on a cash-book;

The paid VAT;

Total receipts on a cash-book and the book of a small cash;

The received VAT on a cash-book and the book of a small cash;

The VAT returned РЎ&Р• (fiscal administration).

The Basic lack of simple system of book keeping consists that the cash-book breaks on two parts. There are no ready records about monthly sales and purchases under invoices, that is necessary for the estimate control (see more low) and for the annual bill of profits and losses.

At small expenses of time of the sum of monthly sales and purchases it is possible to calculate on a cash-book, preliminary having excluded articles which are not included into the bill of profits and losses (for example, acquisition of the equipment and payment of loans).

The Purpose: to receive the sums of sales and payments under invoices from a cash-book.

Calculation: receipts payments cash the book for each month.

Plus: the small cash spent for month.

The Minus: creditor debitorskaja debts from the Last month.

Equally: sales of payment for current month.

In the book also there are no ready records about the sums which are due to separate suppliers or from separate customers that is necessary for monitoring and the annual balance report. For absolutely small enterprises it will not be a special problem as always it is possible to address to a cash-book and card files of not paid invoices. However to larger enterprises, especially at the big number of monthly invoices (to customers or from suppliers), or when payments not always correspond to the sums presented in the invoice (for quite lawful reasons), the system on the basis of a cash-book does not approach.

Calculation of payments of the VAT in fiscal administration (Customs and Excise) and from fiscal administration for simple system can appear problematic. At present rules of the enterprise with an annual turn less than 250000 pounds can choose a variant of payment of the VAT on the basis of a cash, that quite approaches at the simple system based on a cash-book. However, if the enterprise is obliged to pay in the VAT proceeding from invoices (at a turn of more than 250000 pounds), for calculation of the paid and received VAT is required some additional calculation in system with a cash-book. It should not take away too much time, but for a small enterprise it will appear one more additional loading.

But the system on the basis of a cash-book all the same has one big advantage: it is easy for conducting and from it it is easy to work. For timely conducting this system very small efforts are required; this system allows to receive the necessary qualitative and quantitative information for calculation of indicators of activity of the enterprise and the financial control.