Advice and services of an accountant for individual entrepreneurs and LLCs in the cities of Lviv, Kyiv and throughout Ukraine.

Entrepreneurs and managers choose between the following accounting options:

• the entrepreneur keeps his individual entrepreneur himself;
• the entrepreneur keeps his individual entrepreneur himself, and the reports are prepared by an accountant;
• use the services of an accountant;
• use the services of entrepreneur-accountants, with the conclusion of a contract;
• use the services of accounting companies, with the conclusion of a contract;
• use the services of an accountant and support of an accounting company;

Each of these options is the entrepreneur's choice and his personal responsibility. Keeping an individual entrepreneur's accounting, although simplified, requires the necessary knowledge and practical experience. Often, independent accounting ends with the payment of fines, a forced transition from a simplified system to a general taxation system, the termination of the individual entrepreneur's activities, etc.

Interest in documentation of an unaudited period. This period is large, from three to six years. If an accountant or accounting company does not show any interest in the previous unaudited period, then in the future this may lead to problems during the audit. A good accountant should have many questions about how the company's accounting was previously conducted.

Previous work experience. Even at the interview stage, you need to ask in which field the accountant worked before. It can be difficult for an accountant to quickly master the intricacies of a complex level if his experience is limited to only a simple level.

Procedure for keeping records and storing documentation. Even at the interview stage, you need to ask how documents will be stored. A good accountant keeps all documents in strict order. Primary documents should be arranged in folders in chronological order and entered into the database. If the accountant cannot promptly provide detailed information upon request, this may indicate problems in accounting.

Double control. It is very easy to check the accountant for attention. You can give him an invoice for payment again or with an error in the payment details. The professional will quickly notice the error and eliminate it. If this does not happen, then we can conclude that there is no control.

Experience of interaction with control bodies. Even at the interview stage, you need to ask about the experience of successfully passing tax audits. And in everyday work, the accountant must communicate competently with representatives of the inspection bodies, respond to requests in a timely manner.

Cost of paying for accountant services. A good accountant should receive a decent salary. If a candidate for the position of accountant is ready to work at a low price, then there will be problems in the future. This may negatively affect the quality of service or lead to staff turnover.

Report on work performed. The accountant must communicate with management and provide information in an accessible form. The accountant must inform management about possible accounting problems and suggest methods for solving them.

The personnel accounting service is provided together with the salary project.

• employee applications for employment, dismissal, vacation and other applications;
• orders on hiring, granting vacations, dismissals, bonuses, etc.;
• keeping a time sheet for employees;
• drawing up a staff list taking into account the classifier of professions;
• drawing up changes to the staff list;
• drawing up employment contracts;
• drawing up a vacation schedule;
• keeping vacation records;
• drawing up certificates from the place of work;
• calculating work experience;
• filling out work books;
• other documents as necessary;
• consulting on personnel records.

According to the law of Ukraine, any business entity, legal entity must keep accounting. Unfortunately, in practice there are cases when it may be necessary to restore accounting:

• accounting was not carried out at all or for a long time;
• the company's activities were terminated and reports were not submitted;
• a lack of funds or incomplete data in reports to management was detected;
• they tried to keep accounting independently, missing some of the requirements of the law;
• the previous accountant left without correctly transferring documents and the database;
• some of the primary documents were lost, destroyed;
• they were notified of an upcoming inspection, but there is no certainty that everything is in order;

Accounting restoration can be complete or partial. We will deploy the old or create a new accounting database. In the first case, a comprehensive analysis is performed plus a complete adjustment of all sections, processing of primary documents. This is a difficult task, so it is worth inviting a specialist who is ready to do everything at a professional level. In the second option, it is necessary to restore accounting in certain areas. As a rule, they start with transactions of funds movement on the account.

The terms and prices for services are agreed separately in each case, depending on the available documentation and expected workload. The accounting restoration service can be ordered even if there is no accounting database, documents are partially lost, and the verification deadlines are pressing. The cost of the service is discussed in person during the meeting, the specialist must understand the amount of work that he has to perform.

There are several options: either through the “Diya” application or through the ASC. The option through “Diya” is cheaper and simpler. You don’t have to go anywhere.

It is worth first deciding on the KVEDs, especially the main one. The main KVED should reflect the main type of activity in the future from which the largest share of income will come.

It is better to get advice on choosing KVEDs and the taxation system.

The main difference between the simplified system and the general one is that you will not need to pay personal income tax and military duty. Instead, you will need to pay the Single Tax. On the single tax, you will not necessarily need to have an accountant and calculate expenses depending on the average monthly income.

Only entrepreneurs who sell in the markets or provide household services to the population can be on the 1st group of the single tax. The marginal income is 1,002,000 UAH (167 MZP sizes).

On the 2nd group of the single tax, they cannot provide services to individual entrepreneurs and enterprises that are on the general taxation system. The marginal income is 5,004,000 UAH (834 MZP sizes).

Depending on the average monthly income, it is more profitable to be in group 2 or 3. If it is less than 18,892 UAH per month, then you should choose the third group, but if it exceeds this amount, then group 2 will be more profitable.

To achieve an effect in the automation of accounting for services, it is necessary to effectively automate two processes - the process of charging for services and the process of receiving funds. To keep records, you need to have an accounting program. Although micro-businesses may not use double-entry accounting programs, the value of these programs lies precisely in double-entry accounting and in the fact that all events of the company's activities can be grouped in one information database.

The author of these lines has been working as a chief accountant for over thirty years and has been adding accounting programs to himself all this time. For a large number of clients, standard accounting documents are not enough. For example, if you have 300 clients, then you need to create 300 acts every month in the classic version by copying. This is a very time-consuming procedure. For automation, spreadsheets or processing spreadsheets are used. Then one document in accounting replaces three hundred. The simplest table is the client code and the amount of the charge. Also, if necessary, you can add other indicators that need to be specified in the acts, invoices or summary tables. It is good if you have the opportunity to change the amounts of certain columns by entering data from outside in the format of spreadsheets (client code and amount). This significantly reduces your dependence on programmers. For example, you need to provide discounts or make recalculations. You can easily do this in Excel or OpenOffice, enter the ready-made amounts and that's it.

To automate payment accounting, it is good to have several different data entry options. Even if you are set up to automatically enter data, over time, either the bank may change something or very often clients show creativity in writing the purpose of the payment. Therefore, if you still have the opportunity to add data in the format (client code and amount), then calmly edit the errors in Excel or OpenOffice and enter the finished amounts.

It is also good for an accountant to know the capabilities of Excel or OpenOffice macros and be able to work with Word bookmarks. This will allow you to prepare a lot of necessary documents, from invoices to contracts. Twenty years ago, the programming language of accounting languages ​​was simple and many accountants could make edits themselves. Now we need an accountant, a programmer, and a translator of accountant problems into programmer language and vice versa, and a lot of nerve cells.