Errors in accounting, for which the accountant will be fined personally. Methods for identifying gross errors

Tax authorities will now be less likely to fine accountants for accounting errors. The reason is amendments to Article 15.11 of the Code of Administrative Offenses of the Russian Federation (Federal Law of October 21, 2013 No. 276-FZ). Under this article, employees responsible for accounting in the company face a fine of 2,000 to 3,000 rubles. At the same time, there are legal ways to avoid this fine.

For which accounting errors the company is fined, and for which - the accountant

The list of gross errors in the Code of Administrative Offenses of the Russian Federation and tax legislation is different.

What will the company be fined for? Here is a list of gross errors from Article 120 of the Tax Code of the Russian Federation:

• lack of primary documents and invoices;
• lack of tax and accounting registers;
• systematic untimely or incorrect reflection of transactions on accounts, in tax registers and in reporting.

If a gross mistake led to a tax debt, then the inspectors have the right to choose under which article to fine the enterprise - under article 120 or under article 122 of the Tax Code of the Russian Federation (this rule provides for a fine specifically for arrears). There will be no penalty for two reasons at the same time. Surely the tax authorities will choose the fine that is greater.

Important detail: For a gross mistake that did not lead to arrears, there will be no fine under the Code of Administrative Offenses of the Russian Federation. But only if corrective entries are made before the accounting is approved.

What can an accountant be fined for?. Administrative responsibility threatens the accountant for gross accounting errors listed in the notes to Article 15.11 of the Code of Administrative Offenses of the Russian Federation. Let's call them.

Firstly, these are distortions in accounting, due to which the company underestimated the amount of tax accrued by at least 10 percent. It is important that such blunders are only those that are related to accounting and led to arrears. Until November 1, accountants could be fined even if the company charged more taxes, not less than it should. Moreover, from the old version it was not clear whether a fine threatens if the erroneous calculation of taxes is in no way connected with flaws in accounting. For example, due to a technical failure, data from an accounting program was incorrectly transferred to a tax return. Fortunately, legislators eliminated these inaccuracies.

The list of errors that may cause arrears, we have given in the table below.

What are accountants most often fined for?

What inspectors see wrong	Why is a mistake considered gross?	Can I dispute the fine?
Input VAT was deducted based on copies of invoices due to the fact that the supplier delays the originals	Distorted data on accounts 19 and 68 sub-account "VAT settlements"	The fine can be challenged, since the accountant violated the rules for deducting VAT, provided for in Chapter 21 of the Tax Code of the Russian Federation. Accounting legislation does not regulate this issue. Moreover, the data on accounts 19 and 68 comes from tax registers - purchase books and sales books. An important clarification about errors in invoices. If inaccuracies do not prevent inspectors from identifying the buyer, seller, name of goods, works, services, as well as their cost, VAT rate and tax amount, then the inspectors are not entitled to refuse to deduct (clause 2 of article 169 of the Tax Code of the Russian Federation). And then there can be no talk of distorting the data on the accounts
Input VAT accepted for deduction based on invoices that contain errors
Input VAT was deducted in the wrong tax period	Data on account 68 sub-account "Calculations for income tax" are not reflected in a timely manner
	Distorted data on account 68 sub-account "Calculations for income tax"	The penalty can be challenged if it concerns expenses that the company recognizes when calculating income tax on the basis of special tax registers. For example, any standardized expenses (representation, advertising expenses, interest on loans, compensation for the use of personal property of an employee in the service, etc.). Organizations, as a rule, take into account such expenses on the basis of reference calculations or other tax registers. And if so, then it is impossible to talk about distortion in accounting
Tax expenses were written off on the basis of the primary source, in which there are errors
Tax expenses were written off on the basis of copies of the primary due to the fact that the supplier delays the originals	Data on account 68 sub-account "Calculations for x` income tax" are not reflected in a timely manner
Underestimated the value of the fixed asset on account 01 (03)	The property tax is underestimated, as the wrong amount is reflected on account 01 (03)	It will not be possible to dispute the fine, since the error is directly related to distortions in accounting. After all, the tax base is the average annual value of property, which the company determines according to accounting data (clause 1, article 375 of the Tax Code of the Russian Federation). Please note that since 2014, regional authorities may prescribe in the legislation a different procedure for some objects: the base will be the cadastral value, not the accounting value.

Secondly, a gross mistake is the distortion of the line of the indicator of financial statements by at least 10 percent. But accountants are rarely penalized for this type of error. The fact is that these errors usually do not lead to arrears. This means that it is impossible to fine a company according to the Tax Code (see the lawyer's comment below).

How long does it take for inspectors to collect fines?

For gross errors that led to an incorrectly calculated amount of tax, an accountant can be fined within a year (clause 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation). This period must be calculated starting from the date when the violation was committed. Namely, from the date of filing the tax return.

But if a gross mistake led to a distortion of the financial statements, then the tax authorities can issue a fine within only three months. This conclusion again follows from Article 4.5 of the Code of Administrative Offenses of the Russian Federation. Please note: the tax authorities can recover a fine for gross errors in accounting from an accountant only through a court. During the inspection, inspectors only issue a protocol on administrative responsibility.

How to Avoid Fines for Gross Mistakes

You can legally avoid a fine for blunders. You just need to find them before the inspectors. That is, before the tax audit. After that, it will be necessary, firstly, to pay the arrears and penalties on behalf of the company. And secondly, submit an updated tax return to the IFTS (Article 15.11 of the Code of Administrative Offenses of the Russian Federation and Article 81 of the Tax Code of the Russian Federation).

Penalties in accounting accrue as follows:

DEBIT 99 CREDIT 68 sub-account "Calculations for income tax"

• accrued interest on income tax;

DEBIT 68 sub-account "Calculations for income tax" CREDIT 51

• arrears and interest on income tax for the period in which the company made a mistake are listed in the budget.

For penalties that relate to other taxes, make the same entries in accounting. If a gross error did not lead to arrears, then it is enough to make corrections to the accounting data. Now this is directly stated in Article 15.11 of the Code of Administrative Offenses of the Russian Federation. When correcting an error, it is necessary to follow the rules provided for in PBU 22/2010. So, if you find a mistake before the year ends, then make correction entries the current date. And if the year has already ended, then December.

If the accountant has found a significant error, but the company has already submitted the statements to the owners and tax authorities, then it must be corrected. At the same time, explanations must be attached to the statements that the second version (revised) replaces the original forms. Such a conclusion can be drawn from paragraph 8 of PBU 22/2010.

The main thing to remember

1. For errors in tax accounting that led to arrears, inspectors are not entitled to fine an accountant. You can only company.
2. You can avoid an administrative fine under the Code of Administrative Offenses of the Russian Federation for errors in accounting, due to which there was a arrears, if you pay the debt and penalties, and then submit the clarification.

In the process of processing experimental data, gross errors of the series should be excluded. The appearance of these errors is quite probable, and their presence significantly affects the measurement result. However, before excluding this or that measurement, it is necessary to make sure that this is really a gross error, and not a deviation due to statistical dispersion. There are several methods for determining the gross errors of a statistical series.

three sigma rule

It is the simplest way to exclude a prominent measurement from a series. The spread of random variables from the average value should not exceed

Confidence interval method

More reliable are methods based on the use of a confidence interval. Let there be a statistical series of a small sample obeying the normal distribution law. In the presence of gross errors, the criteria for their occurrence are calculated by the formulas:

where x max , x min - the largest and smallest values ​​from n measurements.

App. 3 shows, depending on the confidence probability, the maximum values ​​ max arising due to the statistical spread. If  1 > max , then the value x max must be excluded from the statistical series as a gross error. At  2< max исключается величина x min. After eliminating gross errors, new values ​​are determined x and  from ( n-1) or ( n-2) measurements.

Criterion of V. I. Romanovsky

The technique for detecting gross errors is as follows. Set by the confidence level R d and adj. 4 depending on P coefficient is found q. Calculate the maximum allowable absolute error of a single measurement

ε pr = σ q . (34)

If a ( -X max) > ε pr, then the measurement X max is excluded from a series of observations. This method is more demanding on row cleaning. Applicable also for small sample.

When analyzing measurements, the following technique can also be used for an approximate assessment: calculate the standard deviation σ from (1); determine using (7) σ 0 ; take a confidence level R e and find confidence intervals μ st from (11); finally establish the actual value of the measured value X e by formula (12).

In the case of a deeper analysis of experimental data, the following sequence is recommended:

Table 3. Results of measurements and their processing

x i	x i –	x i -	(X i - ) 2
=74.83		Check -46.5 +46.5

set according to (11) the actual value of the investigated quantity;

estimate the relative error (%) of the results of a series of measurements at a given confidence level R d:

. (35)

If the error of a series of measurements is commensurate with the error of the instrument B pr, then the boundaries of the confidence interval

. (36)

Formula (36) should be used when α st σ 0 ≤ 3V pr. If α st σ 0 > 3V pr, then the confidence interval is calculated using (1) or (12).

In many cases, in the process of experimental studies one has to deal with indirect measurements. In this case, certain functional dependences of the type

y = f(x 1 , x 2 ,…, x n ). (37)

Since not true, but approximate values ​​are substituted into this function, the final result will also be approximate. In this regard, one of the main tasks of the theory of random errors is to determine the error of a function if the errors of their arguments are known. When studying the function of one variable, the limiting absolute ε pr and relative δ pr errors are calculated as follows:

, (38)

. (39)

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We all learned Russian at school, and many knew it perfectly well, but still, no, no, yes, and errors slip through speech. Also at the most inopportune moment - in a letter to the future employer or in the comments, where vigilant Grammar Nazis immediately flock.

website publishes for you an article about the most common mistakes in Russian. They can be easily avoided if you remember simple rules or hint phrases.

Birthday I

It happens that the frequency of erroneous use of words and stable phrases simply "buries" the language norm. But we know what's right! This happened, for example, with Happy Brithday. As a phrase, they just don’t distort it! All around you hear: "I'm going to a birthday party e"," I congratulate you on your birthday iem". It is not right. Need: "I'm going to a birthday party I"," Happy birthday I».

Secondly, there is a "birthday I", but there is no such thing as "birthday e". In addition, many capitalize both words. This seems to give meaning to the expression, but according to the rules of the Russian language, this is a mistake. It is acceptable, although not entirely correct (birthday is not a universal celebration), to capitalize the first word, but not both.

Generally

There are words "in general", "generally". The same spelling is considered a mistake: “in general” and “in general”.

CallsIt

To about Company & Co. a company

The word "to about company" comes from the Latin word panis ("bread"), that is, initially the company was called a group of companions. The word "to a campaign" comes from another word - campus, that is, "field", including "battlefield". The word "campaign" denoted a military campaign. The two words are homophones, meaning they sound the same but are spelled differently.

You can remember the difference like this: about The company decided to a campaign.

Not and Neither

A real headache for proofreaders and editors. The legitimate use of these particles is sometimes not always obvious. "Ni" is an intensifying particle and is used when negating a predicate, it can also be used as a connecting union.

I won't not a step I won't drink not an ounce.

when all day one problems
and doesn't come out not a damn thing
I get into the bubble bath
at the mouth

"Not" usually expresses negation, is used most often with verbs, gerunds, and in some other cases. When in doubt, it is best to look into a dictionary.

conscience spoke to me
and talking and talking
what a pity that I I don't understand
Hebrew

Dress up and put on

Another very common mistake in oral speech. Can about to have someone and on the put something on yourself or someone. To master this simple rule, it is enough to recall the mnemonic phrase: “ On the wear clothes, about baby Hope.

"-Tsya" and "-Tsya"

Spelling "-tsya" and "-tsya" in verbs is very easy to check. You need to ask the question: “What are you doing t? / "What's up" be? If there is a soft sign in the question, then it will be in “-tsya”. Despite all the ease and simplicity of reception, this error is extremely common.

Unit and nitsa

It would seem that you write the word "ed and nitsa "- check it with the word" ed and n", and everything will fall into place, but no ... For some reason, many persistently write through the "e" in the root, and that's it ... Don't do it like that.

As if

Writing hyphens anywhere is a common whim of many people. "How" with a hyphen is written if it is followed by "-something", "-either", "-something". "As if" is written separately.

What, hardly

E with presso and latte

Overseas words are unlucky in Russian. They are constantly being tweaked. From the words now in common use, one can recall the names of coffee "espresso", "latte" and "cappuccino". They constantly want to call the first “expresso”, in the second they constantly strive to emphasize the last syllable, although it is correct on the first, in the third, for some reason, they put two “h” when writing.

Borrow and Borrow

Financial literacy in Russia leaves much to be desired, so it is not surprising that the words “borrow” and “borrow” are constantly confused in our country. "Borrow" is to borrow, so saying "borrow me money" is wrong. Also, you cannot borrow from someone, you can only borrow from someone. It will be correct: “Lend me money”, “Can I borrow from you?”

During e(pretext)

Since school, the words "during" and "during" are often misspelled. Firstly, they write together, which is a gross mistake, and secondly, they confuse letters at the end of words. To remember how to write correctly, you can do this: the preposition with the noun “during” can be separated by a dependent word, and the preposition “during” is inseparable.

For example: in the fast flow of the river, but during the evening.

At th ti

The perfective form of the verb "go" is often written as "come" or "come". What is right? According to the modern rules of the language, it is correct to write "when th you." Difficulties in writing this verb come from such a phenomenon of the Russian language as suppletivism, that is, the formation of forms of the same word from different roots. We write "go" but "come". The "come" option is now considered obsolete.

Bud at shchy

When we say the word "future", one would like to add an extra "yu" to it, by analogy with the word "next". But you should not do this, no matter how much you want to.

Keep in mind

"Keep in mind" is always spelled separately. Just remember this if you want to be considered a literate person. But there is a preposition "in view", meaning "for the reason", do not confuse.

Comma between subject and verb

A comma between the subject and the predicate is a blunder. Unless there is an introductory word or definition between them, but they stand apart according to their own rules.

Among the repetitions of the experiment, there may be results that differ significantly from others. If this circumstance is the result of the appearance of a "gross" error, then it can be detected in one of the following ways.

Gross error is determined by comparing the tabular value of the maximum deviation criterion Rmax(Appendix A) with its calculated value R calc:

where ½ DY i max ½ is the absolute value of the maximum deviation of a single measurement result from the average value.

If the inequality Rcalc ≥R max, then the result with the maximum deviation from the mean should be excluded from the analysis. After that, the estimate of the mean value should be revised and, if necessary, an analysis is made of the presence of the second, etc. gross error in the series of remaining single results.

The second way is to compare the table value of a t with calculated value a calc, (Appendix B) determined by the formula

, (8)

if the suspected result is the maximum in a series of repetitions, or by the formula

, (9)

if the suspected result is minimal.

If the inequality a calc ≥ a t, then the suspected result is a gross error.

Consider the operation of these methods in the following example.

Exercise No. 2. Determine the experimental estimate of the measured random variable (magnesite rock density), estimates of its standard deviation and variance according to the following results of single tests (kg / m 3): 3087, 3051, 3025, 3029, 2998, 3042, 3024, 2915, 3031, 3044, 3070, 3087.

We begin the solution of this problem by assessing the presence of a gross error in a series of parallel tests. We take the significance level equal to 0.05.

When using the maximum deviation criterion, we have for 12 repetitions: =3033.6; S Yi=45,763; R calc=118,6/45,763=2,59; Rmax=2,39.

Since 2.59>2.39, the result of 2915 kg/m 3 can be qualified as a gross error and should be excluded from the series of repetitions.

According to the second method, the suspected result is the minimum value of the average density of magnesite. We have a calc\u003d (2998 - 2915) / (3087 - 2915) \u003d 0.494. Table value a t=0.376 is less than the calculated value of 0.494. Thus, according to the second method, the result of 2915 kg/m 3 is a gross error. After its exclusion from the analysis, we have: =3044.4; S Yi=27,743; R calc=46,6/27,74=1,68; Rmax=2.34. Since 1.68<2,34, то в оставшихся результатах грубых ошибок нет. Статистические параметры оценки среднего: S Yi=769.65; S Y = 8.36; S Y 2 =69.97; vp=0,91 %.

Task No. 5. Determine the presence of a gross error in a series of determinations of the compressive strength of concrete using the method of evaluation by the maximum deviation criterion. Single strength values ​​(MPa): 41.8; 44.7; 31.6; 41.7; 40.8; 42.9; 43.5; 39.7. Analyze the repeatability of the result with confidence probabilities of 0.95 and 0.99.

Task No. 6. In the process of experimental work on optimizing the density of aerated concrete in a series of tests, out of 12 single results, the following values ​​were obtained (in the order of their appearance) (kg / m 3): 418; 416; 478; 436; 441; 440; 434; 428; 432; 440; 442; 417. Determine whether the result of 478 kg/m 3 is a gross error (q=0.95) if the first three, 6, respectively, are used for test analysis; 9 and all 12 results.

Task No. 7. When evaluating the value of the measured random variable, the following single measurement results were obtained: 12, 10, 14, 13, 11, 11, 13, 12. Analyze the magnitude of the confidence error of the arithmetic mean when changing the number of repetitions for a significance level of 0, 05.

Classification of spelling errors

In written work, students may make repeated, same-type, rude / non-coarse spelling errors.

Repetitive are errors that are made in the same word or in the root of single-root words (lighting, about lighting; shine with a lantern, brightly lit).

Repeated errors count as one.

Errors per rule are of the same type, if the choice of the correct spelling is regulated by the same condition: in the village, in the picture (Ex. p. noun 1st class); in an album, about hoarfrost (Ex. n. noun of the 2nd fold); railway station, school (the prefix has the meaning of spatial proximity); in Russian, in French, in my opinion, in a bearish way (adverbs with a prefix in -, ending in -mu, -him, -tski, -ski, -и, formed from full adjectives and pronouns), etc. d.

They do not qualify as the same type of verifiable spellings: grass, crush, dedication, absorb, lean on, request, piece of paper, etc.

The first three errors of the same type are considered as one, each subsequent of the errors of the same type is taken into account as an independent one.

Spelling errors are considered gross:

On the studied rules (when writing checked vowels and consonants in a prefix, root, suffix, ending; in the choice of dividing ъ and ь; when using / absent ь after hissing in words of various parts of speech; when writing suffixes of words of various parts of speech, not with different parts of speech, when choosing continuous, separate and hyphenated spellings of words of various parts of speech, etc.);

In writing words with unverifiable vowels and consonants, work on which (words) was carried out in the lessons of the Russian language.

Spelling errors include:

- when transferring words (chud-ak instead of chu-dak, ko-ny instead of horse-ny, etc.), except for transferring one letter or a combination of letters without a vowel (says,
familiar, look, pass, orchestra, ya-year, znam-ya);

- when writing double consonants in little-used borrowed words (corrida instead of bullfighting, spinning instead of spinning, etc.);

– in the choice of uppercase and lowercase letters in their own names (the Ministry of Culture of the Republic of Belarus instead of the Ministry of Culture of the Republic of Belarus, the Belarusian State University instead of the Belarusian State University, etc.);

- in words that are exceptions to the rules (growth instead of branch, sprout instead of sprout, keep instead of keep, depends instead of depends, unexpected instead of unexpected, etc.);

- in writing adverbs formed on the basis of prepositional-case forms of nouns (in a mess instead of a mess, indiscriminately instead of indiscriminately, in hearts instead of in hearts, etc.);

- continuous and separate spelling not with adjectives acting in the position of the predicate (The task is not difficult. The task is not difficult. The work is not done. The work is not done);

- the writing of particles is not, nor in combinations, none other than ...; nothing else ... (None other than Ivanov painted this picture instead of None other than Ivanov painted this picture).

Minor errors count as half errors.

If there are 2 or more errors in an unchecked word, they are counted as one.