Standard Bookkeeping Services > Preparation of Annual Financial Statement

 

Regular annual financial statements at the end of the business year shall be submitted by all legal entities and entrepreneurs that keep double-entry books. The financial statements are submitted for statistical purposes and the final annual statement of accounts. The deadline for the submission of the first item, that is, for statistical requirements is February 28th for the previous year. The deadline for the submission of final annual statement of accounts is June 28th for previous year. The annual statement is submitted to the: 

 

  • Business Registers Agency in electronic form and hardcopy by mail.
  • Tax Administration, namely:
  1. Before April 30th for previous year, for legal entities tax application for income tax and tax balance are submitted,
  2. Before June 30th for previous year, as an addendum to the tax application and tax balance, financial statements are delivered for entrepreneurs that keep double-entry books (on the forms of Balance Sheet, Income Statement and Statistical Statement) and entrepreneurs that keep single-entry books   

 

Who is obligated to produce financial statements?

 

  1. Legal entities
  2. Public companies
  3. Banks
  4. Insurance companies
  5. Financial lease providers
  6. Voluntary pension funds
  7. Collectives

 

Bookkeeping services that include final annual statement production are:

 

For micro companies the development of forms:

 

  • Balance sheet,
  • Income statement and
  • Statistical statement

 

For small, medium and large companies, additional forms:

 

  • Cash flow statement
  • Changes in capital statement
  • Notes with financial statements 

 

Annual tax obligations:

 

  • tax balance
  • income tax application
  • PPP-PO forms - determination of annual income tax for citizens for each person employed

 

Annual obligation for contribution determination:

 

  • M4 form

 

Final statement is the final image, financial reflection of operations of a company in a business year, therefore, its proper production is very important. It may be very important for companies for receiving loans, donations, lease, tenders. So, take matters into your own hands, you take care of your business and leave the bookkeeping services and the production of the final annual statement to the professionals. Welcome, once more, to United Business Solutions ! 

 

Preparation of Annual Financial Statement - price of the service

 

Preparation of the annual financial statements is usually included in the price of bookkeeping services. The exceptions are extraordinary annual financial statements for loan applications or other purposes as well as the development of annual statements for companies that are not the clients of the bookkeeping agency. In these cases, the price of this service is determined based on the volume of operations of the company. Naturally, the price of the service depends on whether the potential company is the user of our services from the united business solutions package, in which case special arrangement is made depending on services selected. 

Comments (4)

krstic dragisa on 25.04.2016 19:13

postovani, da li mozete obezbediti elektronski potpis za strano lice koje kod nas ima firmu.Ja zivim u Trsteniku i sticajem okolnosti vodim
knjige takvom licu. Pozdrav !

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SVM Support on 25.04.2016 22:49

@Krstic Dragisa,
Dragisa, elektronski potpis moze svako da napravi u programu Microsoft Word, na primer. Kvalifikovani elektronski sertifikat, ako na to mislite, obezbedjuje 5 sertifikacionih tela koja su ispunila uslove da izdaju kvalifikovane elektronske sertifikate. To su MUP, Halcom, Posta Srbije, Privredna komora Srbije i E-smart. Strano lice o kom govorite mora da izvadi taj sertifkat u jednom od navedenih 5 serfitikacionih tela.

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Aleksandra on 07.02.2019 15:30

Poštovani,
Da li paušalci imaju obavezu izrade završnog računa?
Hvala.

Replay

SVM Support on 09.02.2019 07:24

@Aleksandra,
Paušalci nemaju obavezu izrade završnog računa. Jedino što imaju je obavezu da vode KPO - knjigu paušalno ostvarenog prometa.
Pročitajte više o tome na našoj blog stranici na linku:
https://www.knjigovodstveneusluge.rs/vesti/clanak/da-li-da-postanem-pausalac-obaveze-mane-i-prednosti

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