Primary accounting:
- cash book accounting;
- accounting of incoming-receipt notes (IRNs);
- preparation of expense statements
- preparation of invoices to be issued by the client (invoicing);
- drawing up payment/collection instructions to the cashier;
- filling in receipts, checks, payment orders, disbursement slips;
- drawing up payment statements, timesheets;
- filling in the payroll register;
- drawing up purchase/sales journals, consumption vouchers, etc.
Management accounting:
- chronological recording of primary documents in accounting items;
- keeping overall records in terms of value, quantity and value, where appropriate, and drawing up analytical stock balances
- drawing up the trial balance and analytical balances;
- drawing up the accounting journals required by law: Journal Register, Inventory Register, Ledger Register;
- analytical and summary records of customers, suppliers;
- fixed assets, calculation of depreciation.
Financial accounting:
- preparation and certification of financial statements (balance sheet);
- calculation of corporate tax or tax on micro-enterprise income, as appropriate, preparation and submission of returns within the legal deadlines;
- dividend tax calculation, preparation and submission of dividend tax returns;
- calculation of tax on income of non-resident individuals and legal entities;
- preparation and submission of VAT returns within the legal deadlines;
- consolidating trial balances for groups of companies and transposing them into the balance sheet;
- preparing other statements or reports required by the legislation in force;
- preparing external accounting reports, if required by the specific nature of the activity, to external partners, suppliers or customers;
- specific work for participation in public tenders;
- keeping management regularly informed of the company’s economic and financial situation;
- keeping the management of the company informed on a permanent and timely basis about tax and financial-accounting regulations;
- regular information on changes in tax legislation concerning the activity of the beneficiary;
- participation in the auditing of accounts by the bodies authorized by law to carry out financial and tax audits;
- drawing up credit files, leasing files;
- obtaining tax certificates, tax certificates;
- carrying out scores with the financial administration;
- re-drawing up and submitting reports on salary obligations (drawing up and submitting to the competent bodies of the rectifying statements for employees: CAS, unemployment, health and ITM);
- redrawing up and submitting to the financial authorities the amended VAT – value added tax statement;
- re-drawing up and submission to the financial administrations of the statement on payment obligations to the state budget;
- re-issuance and submission to the financial administration of the amending declaration to the financial administration of the declaration on corporate income tax;
- re-establishing the trial balance.
- Preparation and submission of tax returns to the ANAF and the Ministry of Public Finance;
- preparing and submitting health declarations;
- preparation and submission of CAS declarations;
- preparing and submitting unemployment declarations;
- filing amending declarations.
