What does accounting service mean?

Where can I order the services of a chief accountant? What types of accountant services are there? How to determine that a private accountant is a professional in his field?

Hello, dear readers! Professional accountant Alla Prosyukova is in touch.

Today we will talk about accounting services. I will explain to you in detail and in simple language the main aspects of the provision of accounting services by third-party companies.

In my article, I will not only talk about the accounting services of outsourcing companies, but also provide an overview of three companies with an excellent reputation and favorable conditions.

• 2. What services does an accountant provide - TOP 5 main types

  Type 1. Accounting support

• Type 2. Restoration of accounting and tax records
• Type 3. Advisory services
• Type 4. Accounting setup
• Type 5. Preparation and submission of reports

Who and when may need the services of an accountant?

According to the Law “On Accounting”, all business entities are required to keep accounting records, unless they are exempted from this obligation by any other legislative act.

According to Russian legislation, there are few such exempt entities: individual entrepreneurs and branches of foreign companies.

And individual entrepreneurs (IP), who by law may not keep accounting, have a need for such accounting services as preparing and submitting a tax return, and if the IP is an employer, then add to this payment calculations and salary reporting. So you can’t do without accounting here either!

In addition, the services of an accountant may be required if:

• the company does not have a full-time accountant;
• the business owner wants to optimize the company's expenses;
• accounting restoration is required;
• the owner is not satisfied with the quality of services provided by the accountant who keeps records.

From the above it follows that there are many companies that may require accounting services.

Scope of accounting services

When assessing the volume of accounting services required by a company, one should rely on several factors:

1. Scope of activity of the organization.
   When looking for an accountant, it is important to pay attention to his specialization. If the company's activities are related to a narrow specialization, it will be easier to find an accountant.

   For example, a specialist with experience working with the budget will be useful for a company that deals with government procurement. If an organization is engaged in foreign economic activity, it is better to find a specialist familiar with customs affairs.

   If an organization is involved in different areas of activity, finding an accountant who is competent in several areas of accounting at once will not be easy.

2. Taxation system
   To work under the general taxation system, you will need an experienced accountant who knows the intricacies of profit accounting and VAT administration. A novice accountant will also calculate the single income tax according to the simplified tax system.
3. Company activity
   How often business operations are performed that change the ratio of expenses and income.
4. Number of employees
   Personnel records are a mandatory part of accounting if there are employees. The amount of work an accountant does depends on the number of employees in the company.

What services does an accountant provide - TOP 5 main types

The range of accounting services is very wide and varied.

Let's look at the most popular types.

Type 1. Accounting support

Leadership among accounting services belongs to accounting support for the activities of the customer company.

Accounting support is the services of an outsourcing company or private accountant for maintaining the customer’s records.

Benefits received from accounting support:

• savings on labor costs;
• official contract;
• the cost of services of the executing company is an expense recognized when taxing profits;
• guarantees of compensation for damage incurred due to the fault of the performer;
• professional approach;
• high quality;
• continuity of record keeping (no vacations, sick leave, etc.).

Accounting support can be full or partial.

Example

Marina, having graduated from college with honors, was able to immediately get a job as chief accountant at Kuznets LLC.

The newly appointed chief accountant did not experience fear, since she had excellent theoretical training, and she also had some practical skills (during the holidays she worked as an assistant accountant).

However, after a couple of weeks, Marina’s optimism diminished. Yes, and there was a reason! Although the LLC is small, there are 12 employees, there are several types of activities, and wages to employees are calculated in several forms (salary, piecework and bonuses).

While Marina had practically no problems with accounting for various types of activities (and she had someone to consult with if necessary), then there was trouble with wages and deductions, especially with personalized accounting.

There was no opportunity to ask the former chief accountant. There was only one way out: to outsource the wage accounting area.

By signing an agreement with, Marina not only solved problems with the salary area, but also acquired a professional consultant on other accounting problems.

Type 2. Restoration of accounting and tax records

In Russia, representatives of small and medium-sized businesses love to save money. They save both where necessary and where saving is undesirable, and sometimes even strictly prohibited.

They often save on accounting. They reason like this: the turnover is small, there are few employees, I will do everything myself!

And instead of transferring accounting to a specialist, they begin to draw up primary documents and create contracts from time to time.

Of course, such “accounting” will lead to problems that can only be solved by its restoration by professionals.

Accounting restoration is bringing the company’s accounting records into full compliance with the norms of current legislation.

The main reasons for restoring accounting:

• departure of the chief accountant;
• no accounting records were kept;
• interruptions in management;
• Inaccurate data was found in the accounting.

The recovery process includes a number of procedures.

Procedures for restoring accounting and tax accounting:

• assessment of the accounting status of the customer company;
• collecting, organizing, bringing primary documents into full compliance with the standards;
• conducting reconciliations with counterparties, tax authorities and funds;
• adjustment of reporting data;
• submission of updated (clarified) reporting to regulatory authorities;
• development of recommendations for further accounting for the customer.

Restoration of accounting records can be complete or partial.

Type 3. Advisory services

The next equally common type of accounting is consulting services.

Consulting services in the field of accounting and tax accounting are the services of specialists from accounting firms who provide professional advice on maintaining such accounting.

Consultations may not only be required by an inexperienced specialist; An experienced accountant sometimes also faces difficult situations.

Consultations can be obtained either one-time or on an ongoing basis. Accounting consultants can give advice orally or in writing, by phone, through the feedback form on the website of the consulting company, or during a personal visit to the office.

Important! Receive consulting services only from professionals. Otherwise, such consultants will do more harm than good.

Type 4. Accounting setup

There are times in the activities of organizations when accounting is required.

Accounting is a set of procedures that allows you to create an effective accounting and tax accounting system for a company.

A company may require such a service in several cases:

• when creating a company (setting up accounting “from scratch”);
• the company has a new type of activity;
• the company became a participant in the investment project.

When setting up accounting, specialists develop accounting procedures and forms of necessary documents.

An approximate list of documents and activities carried out when setting up accounting:

• accounting policy (accounting and tax);
• document flow diagram;
• working chart of accounts;
• forms of primary documents;
• accounting instructions;
• internal documentation (job descriptions, orders, etc.).

The setting process is especially relevant if the company plans to conduct accounting independently in the future.

Modern and professional accounting allows the company to begin its activities in strict compliance with the legislation of the Russian Federation, and this in turn serves as the basis for the development of a successful business.

Type 5. Preparation and submission of reports

The service of preparing and submitting reports is also popular. There are several reasons for this.

The main reasons for the demand for services for the preparation and submission of reports:

• the person responsible for reporting lacks professionalism;
• insufficient time to independently compile and send reports;
• an electronic digital signature has not been issued for sending reports via electronic communication channels.

Customer benefits from the service:

• saving time;
• reduction of technical and accounting errors;
• only current reporting forms;
• guarantee of correctness of reports;
• timely delivery;
• protection of transmitted information from third parties.

How accountant services are provided - 7 main stages

When ordering the services of an accountant, you need to know the main points of this process.

This will minimize the risks of receiving low-quality accounting services and save your time and money.

Stage 1. Preliminary assessment of the state of the organization’s accounting department

Once you have decided on the performing company, you can begin cooperation. Before drawing up a contract, the outsourcing company conducts a preliminary assessment of the accounting status of the customer company.

Initially, the potential contractor gets acquainted with the company documents.

An approximate list of documents for assessing the customer’s accounting:

• statutory documents;
• agreements with suppliers and customers;
• tax reporting (originals);
• primary documents (authentic);
• wage documents.

After the analysis, the accounting company issues a verdict on the state of the customer’s accounting and proposals for further cooperation.

Stage 2. Conclusion of an agreement for the provision of accounting services

After the state of the customer’s accounting has been assessed, the main points of cooperation have been agreed upon, and a list of services has been drawn up and agreed upon with the customer, the time comes to conclude a contract.

The procedure for concluding contracts is regulated by the Civil Code of the Russian Federation.

An agreement for the provision of accounting services is a written agreement between two parties (the customer company and the performing accounting firm) for their provision.

When concluding any agreement, read its text carefully; there are no small details in official documents. If any points are unclear, clarify them immediately with the performing company or consult with lawyers.

Stage 3. Submitting the agreement to the tax office

After concluding an agreement to transfer your company’s accounting to an outsourcing company, do not forget to submit information to the tax office.

Documents required for submission:

• a certified copy of the agreement;
• order to appoint a provider.

This step will allow you to officially assign responsibility to the performer.

At the same time, information is entered into the register of taxpayers of the Russian Federation about the assignment of responsibilities for maintaining accounting and tax records to the outsourcer company.

Stage 4. Transfer of necessary documentation to the contractor

Having completed the official procedures, the executing company proceeds to provide the services specified in the contract.

The contract specifies the procedure for transferring the necessary documents to the contractor. Their composition and frequency depend on the selected service.

If the customer, for example, ordered an accounting support service, then the entire initial document is transferred to the contractor on the days when it is issued.

Often the executing company draws up such documents on its own. In this case, the customer provides a workplace to the contractor on his territory.

Stage 5. Informing the customer about the state of his company’s accounting

The customer is informed about the state of his company’s accounting several times during the entire period of cooperation. The first time this happens is before concluding a contract, when an initial assessment of the customer’s accounting is made.

Third-party accounting services are often designed for a long time; in such cases, the contract provides for the frequency of informing the customer about the state of accounting at a given time.

If the period of service provision is short, then the customer is informed twice: at the beginning of cooperation and at its end.

Stage 6. Submission of reports to the relevant authorities

The result of cooperation in a number of cases (accounting support, restoration of accounting records, etc.) is the submission of reports to regulatory authorities.

As part of the agreement, both current reporting and corrective reports, as well as updated declarations, are submitted.

In most cases, reporting is submitted electronically, exactly on time according to the tax calendar.

Stage 7. Notifying the customer about the amounts of accrued taxes and fees

Taxes are calculated and paid depending on the chosen taxation system.

The outsourcing company calculates all necessary taxes and fees strictly within the time limits provided by law. Having calculated taxes and fees, the contractor notifies the customer of their amounts. If necessary, he explains unclear points.

After information about the accrued amounts is communicated to the customer, payment orders for their payment are drawn up.

Accounting consulting and assistance from qualified specialists on any issues

Throughout its business activities, the company, management and management team have a lot of different questions regarding accounting, jurisprudence, indicating legislative norms. However, the answers to them cannot always be found on the Internet and in specialized programs. In this case, the experienced lawyers of our firm will come to your aid. We provide accounting advice regarding accounting, constantly monitor changes in legal provisions, and provide clients with the most up-to-date information. We provide comprehensive support during personal meetings, at a time convenient for you (at our main office or during the transfer of accounting documents to the representative office of your organization).

We provide accounting consulting on the following issues:

• Drawing up, preparation of primary acts (transfer of reports in paper, electronic form);

• Accounting using special computer programs “1C: Personnel. Salary, version 8.3", "1C: Enterprise Accounting, version 8.3", etc.;

• Opening and closing a bank account of a company; drawing up certificates, filling out notifications to non-budgetary funds, tax authorities;

• Registering the cash register for tax purposes, conducting cash transactions;

• Deadline for submitting accounting acts, reporting forms, rules for filling out forms for organizations of any legal form of ownership;

• Ways and methods of reducing the tax base, returning insurance amounts to the Social Insurance Fund for sick leave due to temporary loss of legal capacity;

• Conducting business according to the simplified tax system, OSNO, UTII;

• Travel and hospitality expenses for official receptions of foreign delegates;

• Labor law;

• Personnel records, preparation, preparation of necessary documents;

• Drawing up labor, partnership, and any other agreements;

• Correct writing of a legal power of attorney for a third party who will represent the client’s interests in the state. authorities

The cost of consulting on accounting and financial reporting issues is three thousand rubles per hour. For clients with whom an accounting agreement has been signed. service and consultations are provided completely free of charge.

Who provides high-quality accountant services - review of the TOP 3 companies providing services

There are a great many companies offering accountant services for LLCs. There are even more companies offering accountant services for individual entrepreneurs.

There are indeed many professionals in the accounting services market, but there are also many self-taught accountants who have completed two-week courses. Of course, such specialists cannot provide professional services.

We have analyzed current information on the accounting services market and selected for you the most worthy representatives of this profile. Meet!

1) My business

has been on the accounting services market for more than 7 years. The company employs about 400 professional employees: accountants, personnel officers, lawyers, tax consultants, etc.

“My Business” is the first Russian service that offers its clients online accounting services in a “one window” mode.

The online service operates in 2 versions: for professional accountants and for entrepreneurs who want to do their own accounting.

Internet accounting has its own reference and legal system containing up-to-date solutions on all issues of accounting, tax and personnel records.

The company provides its clients with the following opportunities:

• individual expert consultations;
• generation and submission of all types of reporting;
• accounting;
• salary calculation;
• reconciliation with the tax office;
• tax calendar;
• integration with banks;
• You can evaluate the merits of the service for free;
• .

“My Business” pays great attention to pricing issues.

Tariffs for online accounting services “My Business”

Find out in more detail about all the possibilities directly on the website of the online accounting “My Business”.

2) Olsa

Olsa is a Moscow consulting company providing accounting services for small and medium-sized businesses. The company guarantees exclusively professional services and affordable prices. A preliminary calculation made on the company’s website will allow customers to plan their expenses.

Company advantages:

• high quality of services;
• specialists with extensive practical experience;
• clear and transparent contract;
• liability insured by Rosgosstrakh;
• participation in the ratings of the RA “Expert”.

By using accounting services, you will get a real idea of ​​your business.

3) DebitCredit

The company has been providing accounting support to companies in various fields of activity for more than 12 years: from trade to construction and production. “DebitCredit” is ready to take over the accounting of small companies - with average turnover, the company trains the customer’s full-time accountants to work remotely in its service.

For large enterprises, DebitCredit selects and tests an accountant-operator who will take on all the necessary functions while working in the customer’s office.

The DebitCredit service includes:

• accounting (collection and verification of primary data, accounting in 1C);
• calculation of taxes, fees and salaries;
• tax consultations;
• all types of reporting.

For the peace of mind of her clients, she insured her liability with the Allianz insurance company.

Five reasons to choose accounting services from Uchet.pro:

1. No need to hire in-house accounting staff.
2. Imposing financial responsibility on company employees.
3. The provision of services is carried out by a team of specialists with different profiles.
4. Full outsourcing – cooperation is possible at any distance.
5. Reduced costs for services - no need to pay salaries, vacation pay, etc.

Before starting work, a formal agreement is concluded, which specifies the terms of cooperation, the final cost of providing accounting services, as well as the company’s responsibilities. This, combined with the extensive experience of accountants, allows you to completely entrust the affairs of the organization, outsourcing them to professionals in the field of providing accounting services.

How to find a good accountant - 4 signs that you are working with a professional

It will be easier to choose a specialist in the accounting services market if you know the hallmarks of a good accountant.

My selection of 4 signs will allow you to accurately identify a professional.

Sign 1. A good accountant always finds a common language with the tax authorities

A good accountant not only knows accounting regulations perfectly, can accurately prepare accounting entries and reports (balance sheet, declarations, etc.), but also has excellent communication skills.

These skills allow you to successfully negotiate, establish contacts and find a common language with any interlocutor. This ability is especially important for an accountant when interacting with regulatory authorities.

A good accountant, as a rule, knows how to find a common language with them (instead of complaining) not only in everyday work, but also during the period of “heat of passion” - during tax audits.

Sign 2. A professional accountant knows how to legally optimize taxation

Many accountants, when offering their services, like to show off their ability to optimize taxation.

Such a statement should alert you! Often, such specialists by optimizing taxation mean minimizing taxes, and this is already evading their payment.

A professional accountant knows that legal tax optimization means reducing the tax base by legal means, and he is fully aware of them.

Sign 3. A highly qualified specialist cannot provide quality services at too low a price

You should be wary if a specialist or accounting firm offers services at prices below the market average.

Remember what folk wisdom says about this: “Expensive and cute, cheap and rotten”! High-quality accounting services cannot be cheap.

Although there may be an exception to the rule!

Sign 4. An excellent accountant always remembers all the important information on the customer’s documentation

If an accountant gets confused in the numbers and doesn’t remember the main important points of the client’s financial and economic activities, you should know that this is an amateur accountant. Be careful, your accounting is in danger!

Real accountants have excellent professional memory, quickly find the requested figures and facts, and are able to convincingly justify them.

Which is better, an accountant or an accounting firm? Watch the video for details.