Keyword: «for-balance account»

The article discusses the methodological features of the development of the accounting system for the calculation of the UAT. The authors recommend taxpayers to apply in tax accounting a parallel scheme for organizing accounting work. It is proposed to organize tax accounting of expenses in off-balance accounts. Accounting is carried out regardless of the tax on the adopted method. The advantage of the developed approach to the organization of tax accounting is that it does not change or violate the adopted accounting system. The article additionally discusses the features of the organization of accounting work by means of the program “1C: Enterprise Accounting 8.3”.