What is a form of strict reporting (BSO). BSO for IP - types and forms of forms of strict reporting, appointment and order of registration of the bookkeeping book

When it comes to the use of BSO by businessmen and entrepreneurs, it is safe to say that the interest of readers is not applied to the funds approved by the Ministry of Finance and orders, but on the ability to receive payment of services for receipts, bypassing the need to install KKM. Let's talk about the use of BSO in business activities and the peculiarities of using these documents in modern business.

What is BSO for IP

Monetary calculations require mandatory use of CCT, but legislators are in some cases allowed to apply strict reporting forms by replacing cash checks, i.e. Confirming the fact of payment. It is possible to act like this if IP uses PSN or works on UTII, providing services to individuals and entrepreneurs.

Today, instead of issuing cash checks, they are obliged to provide customers with a receipt for receiving payment.

Note that the replacement of cash receipts of receipts is prohibited in calculations with organizations, i.e. legal entities, it is assumed to be mandatory registration of the operation of the CCM. In today's realities, there is a small list of services provided by the IP, where the use of BSO is applied. It is highlighted in the law on CCT No. 54-FZ of 05/22/2003 (Art. 2). IP on Patent and Utenvd has the right to discharge the BSO until 01.07.2018, in the future they will have to go to online cash offices.

The above-mentioned CAZKA law provides a list of types of services that give the right to work on the BSO due to the specifics of activity and distance, therefore the BSO for IP does not lose relevance.

Strict reporting forms for IP

Universal BSO shape for IP does not exist, so every businessman is free to choose or develop its own, acceptable document for its activities.

The use of BSO in the work of the IP is governed by a government decree dated 06.05.2008 No. 359, which provides recommendations on the availability of mandatory details. On the basis of it today, the IP independently create the form of a form, guided by the conditions put forward in the law. The document must contain:

1. Name, series and six-digit number;
2. Full name and the position of person responsible for issuing a form and its accuracy;
3. INN, OGRNIP, address of the company;
4. Services provided and their cost;
5. Dates of drawing up a document and payment;
6. Signature confirming the reception of money and printing of the IP;

It is not forced to add a set of details by others, which are necessary in terms of a businessman.

BSO forms for IP: how to buy

It is easy to develop your own BSO form, focusing on the conditions established by the legislator. The formed version of the form of the entrepreneur will have to order in the printing house or perform in an automated mode on a special technique created by analogy with KKM, but not requiring registration in the IFTS. Such systems are equipped with a drive and store all discharged receipts over 5 years. At the same time, the PI is obliged at the request of the IFTS to submit information from such an automated document system, information on the extradition of which is stored in its memory.

Print the BSO is simply on the computer, the decision does not imply. However, in each printing house or specialized printed houses, you can purchase ready-made blanks of receipts that meet the requirements of legislation and convenient for the design of services.

How to fill out forms of strict reporting for IP

All fields are filled in the receipt form. If the document provides a tear-off coupon, relying to the client, as proof of payment for services, then it is filled by analogy with the main document, signed by the buyer. We offer a sample of filling out a form of strict reporting for IP:

If there is no tear-off talon in the BSO, it is filled in 2 copies (at least). When the entrepreneur is provided for the manufacture of two copies to the original, it must be specified when ordering. Copies of the document can be executed under the copy paper, or in the blank books of the sheets of second and third instances in the manufacturer are processed by a special impregnation and copy the records when filling the original.

BSO for IP providing services to the population is a factor of fixing cash settlements, so it is important to adhere to the requirements of the cash discipline in the design and accounting of receipts. Filling the forms of strict reporting for II is subordinate to some rules. They are usually drawn up immediately after receiving the payment of cash or from a bank card. Fill formation is not allowed, or, on the contrary, before receiving the payment.

The receipts acquired in the printing house are taken into account in the BSO registration book. They are entered into it with full names, numbering and series. This register is a pretended and numbered magazine, stitched, certified by the signature of an entrepreneur and print print. Accounting BSO carries out a businessman or a person with whom a contract of responsibility for receiving cash was concluded.

Each form is filled without amendments or obstacles. Corrections in the document are not allowed. Such instances are automatically considered damaged and should not be discharged. They make a mark "spoiled", they are crossed on diagonal and attached to the book of accounting of receipts as evidence that the money was not received on them.

It happens that novice entrepreneurs are poorly focusing in the possibilities of optimizing their own business processes. Some businessmen in habit continue to work with the use of a favorable tax system itself, while others buy a cash register and pay for its service without knowing that their type of activity allows you to use stringent reports instead of cash checks. Knowledge of such nuances will allow businessman to save a lot of time and effort.

What is the shame of strict reporting

As a form of strict reporting (abbreviated BSO) is called a document used in the provision of services to citizens for the relevant registration of the fact of obtaining payments from the client for the service provided by cash or by means of a payment card. In other words, the BSO is an alternative cash check option for confirmation of payment. The ability to use this document gives an entrepreneur a choice between the use of the CCM when providing services or the use of BSO.

An important feature in working with the BSO is the fact that such a document may be discharged only when providing services to private entrepreneurs or individualitsa (see the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation NO16 dated July 31, 2003). BSO organizations are not discharged to be, and services rendered to them are paid on non-cash settlement.

Determine the types of services, when providing which the BSO is unambiguously permitted, allows a special register of services called the All-Russian Classifier services to the population (OKUN). However, the law, unfortunately, not all possible situations are provided, so there are often judicial disputes about whether the BSO is allowed to apply the BSO to one or another types of services that are individuals and IP, but for some reason are not listed in OKU. Suite services include, in particular, realtor services and some types of legal services. The nervousness of the state car can also be assessed in the absence of such services in the classifier today as repair of e-books. If the type of services provided is absent in Okun, the businessman is obliged to apply CCM and issue a cash receipt to the customer to the payment confirmation.

The possibility of using BSO determines the Federal Law No. 54-FZ of May 22, 2003. Article 2.2 of the named law reports that the procedure for approving the shape of the forms, their accounting, storage and liquidation is appointed by the Government of the Russian Federation. BSO can have different names that will depend on the type of services provided to the population. So, to the form of strict reporting include, for example, various tickets, tickets, subscriptions, receipts, and so on. The photo gallery further presents various BSO options.

Photo Gallery: Forms of Strict Reporting Blanks

BSO serves as an analogue of the BSO cash check, can not be discharged to the legal entity of the BSO is allowed to write out only individual entrepreneurs and physical persons of the BSO should be carried out using special automated BSO systems are subject to rigorous accounting of the BSO must be filled from BSO's hand to various ways.

Commercial Check and BSO

The commercial check can not serve as an individual entrepreneur with a shame of strict reporting. Moreover, these two documents perform completely different functions. The shopping check is rather a confirmation of the fact of transfer of goods in a certain amount of the buyer and complements the cash check, which, in turn, indicates that some amount of money was obtained for the goods. The company's accounting and tax inspectors will be happy to accept the combination of cash and commodity checks as confirmation of expenses, but will be extremely unhappy, having received only one of these documents as a reporting document on the purchase. In addition, the registration of the cash check is not unified, and various options for designing this document are possible.

BSO refers to the number of primary accounting documents and is issued as a confirmation of the fact of payment for services rendered. The form can be formed in the printing house or using a specialized automated system. Filling the form is performed at the time of the calculation between the executor of the service and its recipient. The process of creating a form is strictly regulated by law. The latter must comply with all the requirements listed in the details in the Further section.

Video: Filling form

Where to get the forms of strict reporting for IP

The Decree of the Government of the Russian Federation N 359 of May 6, 2008 unambiguously requires the BSO businessman to be made by a typographical way or using special automated systems. The following requirements are presented to the referred system:

• the system must be protected from illegal access;
• the system must be able to perform identification, fixation and preservation of all operations with a blank document for at least 5 years.

Automated systems resemble small cash registers with their own type. You can buy such a system most often in the same centers that they are selling and CCM. The cost of the system for the manufacture of BSO in specialized centers is approximately five thousand rubles. The cost of manufacturing a form in the printing house fluctuates in the area of \u200b\u200bthree rubles per copy, while the cost of production will be determined by the type of form, the size of the circulation and the timing of its manufacture.

The provision on the use of BSO approved by the Decree of the Government of the Russian Federation No. 359 of March 6, 2007. This document dictates a list of mandatory details that should be indicated on the form, as well as methods of its production. The external design of the forms will also differ depending on the type of document (ticket, the ticket, receipt, and so on).

The information letter of the Ministry of Finance dated August 22, 2008 allows organizations and individual entrepreneurs to apply individually developed forensic forms, provided that they will contain the requisites defined by paragraph 3 above, namely:

• name of the document, six-digit number and series;
• name and organizational and legal form - for the organization, FULL NAME - for IP;
• the location of the permanent executive body of a legal entity (in the absence of a permanent executive body of a legal entity - another body or persons with the right to act on behalf of a legal entity without a power of attorney);
• Inn taxpayer assigned to an organization (individual entrepreneur) issued a document;
• type of service;
• the cost of the service in monetary terms;
• payment amount carried out in cash and (or) using a payment card;
• date of implementation of the calculation and compilation of the document;
• position, surname, name and patronymic of a person responsible for performing the operation and the correctness of its design, his personal signature, the printing of the organization (individual entrepreneur);
• other details that characterize the specifics of the services provided and which the organization (individual entrepreneur) is entitled to supplement the document.

The law prohibits the use of forms developed by independently only when there are BSO forms approved by relevant ministries. These forms include, in particular, the following:

• bSO form for parking services, approved by the order of the Ministry of Transport dated June 24, 2014 No. 166;
• forms "Ticket", "Subscription" and "Excursion Train", approved by the Order of the Ministry of Culture of December 17, 2008 No. 257.
• "Receipt for the payment of veterinary services", approved by the order of the Ministry of Finance of April 9, 2008 No. 39n;
• "Pledge ticket" and "Saved receipt" for the services of Lombards, approved by the Order of the Ministry of Finance of January 14, 2008 No. 3N;
• "Tourist traffic", approved by the Order of the Ministry of Finance of July 9, 2007 No. 60N.

In addition, standard BSO forms are accepted for all types of tickets (railway, air transport), luggage receipts and similar documents.

Personal experience of the author of this material shows that the use of various sites for the release of BSOs of various sites, offering the ability to form forms online with subsequent printout of them using a typical computer and office equipment. And although such sites and assure potential customers in the legitimacy of such a method of manufacturing forms, to prove the legality of the blanks issued by this method is hardly possible. The entrepreneur will not have any chance to confirm that when creating forms, a system was used that fully satisfying the requirements listed above. The author once watched the process of negotiations on the nature of the origin of the forms of strict reporting of the tax inspector and a private entrepreneur to populate the taxi service. Unfortunately, the businessman had to pay a fine and abandon further cooperation with enterprising online manufacturers of forms.

How to make an act of acceptance of bso

In most cases, a typography, manufacturing BSO forms, and the Customer are different business entities, so the fact of the transfer of made forms from the printing house is necessarily requiring confirmation by issuing a separate primary document called the act of acceptance of the BSO. The said ACT can be drawn up in any form convenient for the parties. An example of such an act can be found in the illustration below. Upon receipt of the newly manufactured BSRAs, the side must sign the act of acceptance

Since July 1, 2018, the use of BSO, manufactured by the typographical way, as well as through automated systems that are not related to cash registers will be prohibited. From that moment on, it will be allowed to use only forms manufactured using automated systems equivalent to KKM. They will have to meet the requirements established in Art. 4.7 of the Law of 05/22/2003 No. 54-FZ.

BSO Filling Sample for IP

Each BSO consists of two pages, the second page is a complete copy of the first page and is formed automatically when filling in the first page due to impregnation with its special composition. There is also a BSO option with tear-off roots. The original completed sheet is attached to the service agreement and remains with the entrepreneur, and the copy goes to the recipient of the service along with its copy of the contract, as well as the act of work performed. Some businessmen prefer to leave a copy by giving the original to the client. When using the blank printed in the printing house, it is recommended to tear off the filled ticket and work with it separately to the text being introduced into the form not imprinted also on other blanks. Breaks and errors in blanks are not allowed. If the blank was spoiled, it is necessary to cross it and save it separately. BSO forms do not require registration in the tax, but each of them is numbered, so the saved forms are needed to avoid issues from tax authorities.

The filling of the form does not pay any secrets. Rules for filling the blanks are the same for IP and organizations. The illustration below shows an example of the first BSO page. The form contains the requisites of the customer, the type of service provided, its value, the date of the work and the signature of the cashier or the materially responsible person confirming the receipt of money from the client.
BSO can be filled from hand at the time of service

An example of a copy page of a blank is shown in the following illustration.
The BSO tear-off sheet is transmitted to the customer along with the contract and the act of work performed.

The procedure for accounting, storing, issuing and writing off BSO

Strict reporting forms must be subjected to compulsory accounting and storage. The accounting methods will depend on how the forms were produced (in the printing house or using a special automated system).

First of all, a specially dedicated employee who may be the individual entrepreneur itself should be responsible for all operations with typographic forms of strict reporting. A mentioned employee is a material liability agreement. Calling forms includes checking the correspondence of their actual quantity, as well as details (number and series) information specified in the accompanying documents. In addition, the company produces an order to form the Commission on the BSO acceptance. After checking the compliance, the act of acceptance of the BSO is drawn up, under which the head of the enterprise must put their signature, as well as the members of the pre-formed Commission on the BSO acceptance.

For storage of forms, you need to create conditions that exclude accidental damage or theft of documents. Many companies use metal safes for storage, firecases or specially equipped rooms at all.

Blank accounting is carried out in a special book of accounting of BSO, which will be discussed in the same article further.

An employee fills the form of strict reporting at the time of receipt from the client of payment for the service. One part of the form is transmitted to the recipient of the service, tear-off root (either a copy) remain for storing the service provider and serve as a confirmation of the fact of receipt of funds. At the amount received from the Customer is a receipt of a cash order. Thus collected tear-off roots or copies of BSO are packaged in bags, bags are sealed and stored for five coming years. After this period, the documents are destroyed with the preparation of a special act on the write-off of the BSO. Right and defective BSOs can also be disposed of only after the last five-year storage period.

Forms made using a special automated system are accounted for by the same system, since it contains a special algorithm that records information about each manufactured form, as well as preserving information about these changes throughout the five years. To keep a book of accounting of the BSO with this approach of necessity. Rules for issuing filled BSO to customers, as well as the order of storage and subsequent destruction of the roots of the forms or their copies are completely identical with the above voiced rules for working with Tiographic BSO.

Video: Act on the write-off of the BSO

How to keep a book of accounting

The BSO Accounting Book can also be called the journal of accounting. Modern legislation has no regulations for registration of the book of books for commercial organizations and individual entrepreneurs, so entrepreneurs develop their own book options based on their needs and opportunities. Pages of such a book must be numbered in obligatory order, and the book itself should be laid and signed by the head of the company and its chief accountant or an individual entrepreneur. If the company uses printing, the book must be certified and seal.

The book should be filled only by hand, maintaining it in electronic form is unacceptable. As the basis for a book, you can use the most ordinary stationery notebook, drawn by the right fields. You can also purchase a ready-made book of accounting in books or stationery stores or at all. Its making in the printing house, which makes it in advance exactly how exactly the book should be debugged. As the basis for the development of its own accounting book, you can use the form of 0504045, which is obliged to use budget organizations in accordance with the order of the Ministry of Finance No. 173N.

The book under consideration will start immediately before entering into the work of numbered blanks, and it is necessary to maintain it until it is completed with the stitched and numbered sheets. In the annual update, the book does not need, and the official storage time for it is not established, so it is customary to be stored a book for five years from the date of making a final recording, as the documents contained in it.

In a book or journal, accounting, it is supposed to record any information about BSO operations, which include their purchase, issuance, refund, write-off and removing residues. The following example of filling the book of accounting is based on the work of the fictional organization LLC "Mustache, Paws, Tail", providing veterinary treatment services. Filling the book by an individual entrepreneur is performed similarly. As a form of strict reporting, the company under consideration uses receipts to pay for veterinary services, 100 pieces of which was manufactured in the printing house and received by the organization on March 1, 2015. Accounting and conducted on all laid outflows of receipt was adopted by an authorized employee, and then issued to three employees for further use in the amount of 10 pieces per person.

1. Suppose, on the illustration, the first form from the newly received BSO batch is provided. The sequence number and series, which must be entered in the book of accounting in the next step are highlighted in red.
   The first form from the new boss batch

In the respective graphs of the book page, you will record information about the receipt of BSO.
Fix the information about the receipt of BSO

We introduce information on the transfer of a certain number of forms under the report of financially responsible employees.
Information on the transfer of forms for use by employees should be included in the account book

2. We reflect information about the coming of unused instances of the blanks. Materially responsible employees must report on the use of blanks on a regular basis, and the return of unused blanks should also be recorded in the book.

Cash operations implies issuing certain documents on the deal. One of these documents is BSO or. This type of form finds use in various economic spheres.

Strict Reporting Blank is special type of documentwhich testifies to making money. Moreover, the means can be obtained in cash and non-cash form.

When using this form, it is necessary to follow the rules, so the title is present in the title "Strict Accounting".

Refers to the official category of documents. His legal force is equal to the strength of the fiscal check.

Simple example of such a form is a ticket for travel in transport. By purchasing it, the consumer is provided service in the form of travel. If you need to confirm that the service must be provided, then the form is presented.

Blanc needs to use if no cash control equipment. This option is available to the following groups of legal entities:

1. Individual entrepreneurs or firms whose activities are related to the provision of services to the population. Moreover, the form of taxation does not play roles.
2. Legal entities that, according to technical conditions, cannot be equipped due to the remote territorial location. Such categories are approved at the level of subjects.

The documentation implies its use in case of calculations with individuals. If you need to pay with legal entities, then need to issue. But if the operations are carried out between individual entrepreneurs, the use of BSO is allowed.

To begin issuing this type of forms, you should make sure that the code of the implementation of the services in the regulatory document should be made. This is Okun (all-Russian classifier services to the population). For 2018, this classifier is replaced with OKVED-2 and OKPD-2. In the event of controversial moments, you can clarify the possibility of applying documentation in the local tax inspection department.

Basic forms

With regard to the type of services provided, you can call the data of the forms in other things. So known the following BSO options:

• receipt;
• ticket;
• voucher;
• subscription;
• duplicate;
• travel;
• development sheet (BO-11).

Until 2008, entrepreneurs carried out payment transactions based on BSO forms that were regulated by the Ministry of Finance. After May 2008, a resolution No. 359 came into force, where the procedure for calculating without the use of cash equipment was indicated.

In 2018. allowed to develop your own shape of the forms. However, it should be borne in mind that it should comply with the required requisites. Specific activities are known, the calculation on which is carried out using the BSO of the approved state form:

• tickets for all types of transport;
• parking services;
• vouchers of a tourist and excursion type;
• lombard services;
• insurance;
• veterinary services.

If the activity is not included in this list, then you can think about the convenient form of the form.

Possibility of acquisition

It used to be believed that such papers should be printed in the printing house. Now the procedure for manufacturing has changed, you can use automated type devices. Thus, exists two ways of manufacture:

1. Appeal to the printing house - If the work performed is widely known, then it is possible in the printing house there will be standard ready-made patterns. And you can also come up with your form and order relevant documentation, not forgetting that it must meet all the requirements of the law.
2. Using an automated system - The device is similar to cash technology. Performs printing features of documents where information about the calculated operation is present. Such a device does not need to be registered in the tax authorities.

When using the typographical method, you should specify a unique identifier when applying to all BSOs. Moreover, the serial article may be different. It all depends on the desire of the entrepreneur. It is also worth specifying a number that serves as the beginning of the ordered party.

Automated equipment must be responsible for requirements:

1. Have the protection of high reliability from unresolved access to bookcases, other personal data.
2. Work only under the access of a limited circle of persons.
3. Perform fixation operations and further storage in the memory of perfect settlements at least five years.
4. The function must include fixing the number and series of the document.
5. In the case of a test request for performed calculations, the device must issue the appropriate documentation.

Using office computer programs and a regular printer is not permissible. This is based on the impossibility of performing the described requirements.

Advantages and disadvantages

The use of BSO in calculating operations means such dignity:

• lack of financial investments on cash equipment;
• no service is carried out;
• ease of use in traveling activities.

Known, of course, the following limitations:

• application is possible exclusively when providing services;
• when choosing a type of blanks printed in typography, you need to fill all data manually, which slows down the calculation process;
• regular order of a new party;
• it is necessary to follow the accounting rules and archive documentation for up to 5 years.

Of course, if the client flow per day is small or service provided is traveling, it is necessary to use the issuance of the BSO in the calculations.

Paper filled in accordance with the numbering. Passing are not allowed. If it is filled manually, you do not need to make corrections. Writing with broken handwriting and clear information.

When damaged, it is necessary to cross it and fix it in the bookkeeping book. Fill out all required fields.

In relation to the form of the calculation, the process of issuing documentation consists of stages:

1. With cash calculations, the employee introduces the required information in the form, except for the "Personal Signature" item if it is provided. With non-cash calculations, you first need to ask the client's card, and then fill the graphs.
2. Getting funds from the client on your hands or using the reader for a plastic card.
3. Put the signature of the employee and give the client. In the case of non-cash funds, it is worth waiting for confirmation of the operation.

There are situations where the described scheme does not apply in practice. But still it is necessary to observe such recommendations:

1. Make the design of the BSO in the calculated steps of the service.
2. It is mandatory to give the document to the client due to the confirmation of the fact of making funds for the services provided.
3. When documenting with a copy, the identity principle should be followed, therefore simultaneously executing at least one copy.
4. If there is a Customer Signature Count, you need to ask you to sign a document.

BSO can be target or non-sectiona. The tear-off view implies the issuance of the tear-off side to the client. The root is at the entrepreneur. If used in the nearest view, then you need to make a copy. It is allowed to fill under the copy paper. A copy of the documentation is not done if the BSO refers to the category that is approved at the legislative level.

The seal is placed on all BSOs, regardless of the released form. It is not copying, but must be presented in the original form.

Mandatory details for 2018

On the papers should be specified all information about the payment. Moreover, there is a regulated list of details. Regulatory acts provide that in 2018 there must be such a BSO data:

1. Title of the document.
2. Unique number and series.
3. Name of the organization or data on entrepreneur.
4. INN Organization or IP.
5. Data on the location of the executive body (in the case of a legal entity).
6. Type of service provided.
7. The full cost of the service in the cash equivalent.
8. The amount of means included in the calculation.
9. Document date when performing an operation.
10. Position of the FIO of the employee.
11. Signature of the employee and print.

If desired, the mandatory list is complemented by the necessary data.

It is worth considering that after 01.07.2018, individual entrepreneurs will have to issue BSO in electronic form by applying automated equipment. Such documentation will be sent to the Tax Inspectorate and the Client by e-mail or as an SMS message.

Accounting and storage

To register documents should be magazinewhere it will be recorded for issuing or fixing a spoiled form. The log shape is selected by the organization itself (or IP). But there is certain momentsthat need to be taken into account:

• pagination;
• firmware of the whole magazine;
• the presence of signatures and prints in the place of the bond.

The journal should be made an act, where the persons allowed for the design of the forms, a responsible person and the rules for its purpose are indicated.

The log is not required to maintain if the BSO is issued by automated equipment.

Copies of decorated forms must be stored for five years. Only responsible persons prescribed in the act are allowed to find the places of all forms.

Thus, the design of the BSO is permissible in certain cases and if the entrepreneur is desired. At the same time, it is necessary to follow the rules for printing, filling and report.

When can I give out bso? Details - in this video.

Victoria, good afternoon.
1. Photo on documents, printing photos, photocopies, printing of documents, making magnets, business cards, calendars - refer to providing services. According to
Federal law "On the use of cash registers (CCT) in cash settlements and (or) settlements using payment cards",
"Organizations and individual entrepreneurs in accordance with the procedure defined by the Government of the Russian Federation can carry out cash payments and (or) calculations using payment cards without the use of cash registers in the case of providing services to the population subject to the issuance of relevant strict reporting forms." Accordingly, for this sphere of activity, when working on an orderly, the cash register is not needed.
But selling photos of goods, this is already a retail trade and in this case you do not go around when working on an urior-cash register.
Therefore, consider two cases:
- choose the tax system - UTII and then for no service for non-retail trade you will not need a cash register
- Install the cash register

2. Bank card maintenance terminal:

If you plan to put the terminal exclusively for receiving payments for purchases in your store, then in fact it will only change the form of payments for the purchase (payments through the terminal are equal to non-cash calculations), respectively, you need a current account in the bank. If all your customers will pay for purchases through bank cards, with a payment card, not through the payment terminal installed in your trading hall, and the seller should not break through the ATM - the cash checker, since payment is carried out through the payment agent, which is an ATM in this case, Which gives a check. These will be non-cash payments with crediting funds to your current account.
Another question, if you rent a place in your place for renting a bank terminal, and accordingly, receive income from renting a place to rent.Then if your tenants are ready to pay cash with you, the current account is not needed. But for this type of activity, it is impossible to work for UTII, it will be suitable here.

You can combine two types of ENVD activities and urno with a separate accounting.

Regarding the opening of the current account, it is very convenient to pay taxes, if you connect the Internet - banking, you can make payments without departing from your workplace. You need only a computer and Internet access. But you need to pay fixed IP contributions, contributions and taxes from the salaries of employees, advance payments of USN.

3. In the absence of the legislative need to establish a cash register, you must write out to the buyer or the client and give it to him after paying the BSO - a form of strict reporting. The BSO form can be developed by specifying all the required details and approve by the order of the individual.
The BSO must necessarily contain the following details:
- Title of the document;
-dook number of the document, the date of his issuance;
-Name for organization (surname, name, patronymic - for an individual entrepreneur);
-dentification number of the taxpayer, assigned to the organization (individual entrepreneur), issued (issued) a document;
-Name and number of paid purchased goods (work performed, rendered services);
amount of payment made by cash and (or) using a payment card in rubles;
- Solitude, surname and initials of the face that issued the document and his personal signature.
BSO blanks can be made in two ways:
1. Order in the printing house. Usually in printing houses there are already ready-made patterns, you just enter your details and typography will make you the necessary amount.
2. Print blanks using an automated system. This device is similar to the cash register, but it is not necessary to register it in the tax and it is cheaper, about 5,000 rubles.
To take into account, store, issue and write off the BSO is necessary in different ways:
When working with blanks, manufactured by typographic way:
- Blanches must accept employee responsible for their storage, accounting and issuing. With such an employee, IP must conclude a material liability agreement.
- The employee must compile an act of acceptance of the BSO.
-At acceptance must sign IP and members of the commission for accepting blanks. The composition of the commission is approved by the order of the PI.
- Blanks behave in the BSO accounting book. The form of the accounting book is developed and approved by the IP.
- Blanks are stored for five years, after that the act of writing off the BSO and the root is disposed of.
When working with blanks manufactured using an automated system:
- Blancs are taken into account by the system itself, so the BSO account is not necessary.
Control over the compliance of the rules for the use of strict reporting forms is carried out by employees of the Federal Tax Service. In case of verification, you will need to provide inspectors to check the BSO accounting book or information from the automated system on the number of forms issued.

All company's business operations require mandatory documentary confirmation, for which a number of different forms are used. Among them, a separate position is occupied by strict reporting (BSO), requiring special attention and movement control. We learn how the BSO is carried out in the enterprise, and what accounting records it is issued.

Strict Reporting Documents in Accounting

The BSO includes not only receipts designed to carry out cash payments for the services provided to the population. It can be lottery tickets, forms of hospital sheets, labor books, vouchers, fuel coupons and food, travel and transportation documents and other forms used by enterprises depending on the specifics of production.

There are rules governing the procedure for issuing, accounting, ensuring the safety and destruction of these documents. All of them are contained in Resolution No. 359 of 05.05.2008. Mandatory is the method of manufacturing BSO: typographic printing, or using automated systems that meet modern requirements, i.e. Having effective access protection from outside, assigning a number and series when issuing or designing a series and preserving information about operations for five years.

More often, specialized enterprises are engaged in releasing forms, and companies act as customers. The BSO printing house is made in 2, less often in 3 copies, since the form of a document necessarily provides for the presence of tear-off roots or copies of the main sheet. When executing the operation, the first instance is transmitted to the client, the second remains at the checkout and is muted to the cashier's report. By purchasing forms, made by the printing house, a company employee, and more often the competent commission, carefully check the presence of all necessary details, account for acts of acceptance, indicating the name of the BSO, their number, numbers, series.

Accounting for assembly strict reporting in accounting

Since the role of strict metering forms is very significant for the enterprise (and many of them are analogues of cash documents), then any company organizes accounting of the BSO, as soon as the purchase of the forms was carried out.

Accounting for the simplicity of strict reporting begins with the fixation of acquired forms in the book of accounting of the BSO, stitching, with numbered through numbering by sheets, certified by the signatures of the head and responsible persons. The form of the magazine can be developed independently or resort to the approved OKUD 0504045 register.

For each type of blanks are given a separate book. Typically acquired BSOs are transferred to the report to employees who have signed a material responsibility agreement with the employer (cashiers, vendors).

Special requirements are also presented to the filling of BSO: blots and corrections are not allowed. Spoiled forms are crossed and stored separately. With a revision conducted monthly or quarterly, all BSOs (in stock and spoiled) are recalculated in a continuous way. The result of the recalculation is merged with the data of the BSO accounting log.

Strict Reporting Forms: Wiring

The enterprises carry out accounting forms of strict reporting on the balance of the account 006. Since the account is off-balance, then the remains on it will not affect the currency of the balance, but will not allow you to forget about the available values. The debt of the account reflects the receipt of forms, on the loan - spending. The costs of acquiring forms are recorded in cost accounts.

Example: how to take into account the shades of strict reporting

The trading company purchased the BSO batch - 3000 pieces of 0.2 rubles. per piece without VAT. The receipts are transferred to two departments of 1500 pcs. in each.

After weeks, according to the reports, information was obtained: the 1st department used 100, receipts, 2nd - 80.

Accountant reflects operations with wiring:

Operation	Bills		Sum
CCS recruited (0.2 x 3000)
Written off receipts passed to work
Transferred 1500 pieces of receipts in the 1st department
Transferred 1500 pieces of receipts in the 2nd department
Written off according to the report of the 1st department (100 x 0.2)
Written off according to the report of the 2nd Department (80 x 0.2)

So carry out accounting of BSO. The wiring is logical and allow you to control the movement of strict reporting documents.