Maintaining documentation in 1s. Primary accounting

I think everyone will agree that accountants are the busiest specialists, without whom no organization can do. Of course, they support very important processes: entering incoming and outgoing primary documentation in 1C and submitting reports to regulatory authorities. During periods when these processes coincide, real hell begins for an accountant: sleepless nights, delays at work, and you can completely forget about your personal life.

And all this because of the “damned” PRIMARY! It is she who steals precious time, riveting her tired eyes to the monitor. Therefore, modern accountants are increasingly thinking about simple and quick entry of documents into 1C.

Many companies enter the market with proposals for automatic entry of primary documents into 1C. But, most products have been around for a relatively short time and have approximately the same principle of operation:

Stage 1. Scanning documents

Stage 2. Recognition

Stage 3. Comparison with accounting system directories

At first glance, it seems that the solutions are the same, but if you test them, you can find pitfalls:

• Some allow you to load only Excel tables into 1C and do not support other formats.
• The latter recognize only a couple of document templates, for example, invoices and TORG-12.
• Still others do not work in all 1C configurations; often this is only 1C: Enterprise Accounting.
• And some only allow you to upload documents using a scanner.

As a result, money is wasted and expectations are not met. Finita la comedy, comrades!

But there is always a way out! Product , which has been on the Russian market for more than 10 years, has a “1C Compatible” certificate and has many users.

4 main advantages of automating the entry of primary documents in 1C:

1. Firstly, avoiding routine work and various manual entry errors, since the “automatic” primary system works 10 times faster, even for the most experienced accountant.
2. Secondly, saving money on payroll for 1C operators. With such a program you simply won't need them.
3. Thirdly, the ability to differentiate rights and upload primary content to 1C online to any number of users without being tied to the office.
4. The ability to upload primary data into 1C directly from the phone, both for the client and for the accountant himself.

The program is compatible with many 1C: Enterprise configurations, so no matter what type of activity you are engaged in: construction, trade or provision of services, you will be able to upload documents to your database. I would like to note that the “Document Upload” program frees you from manual entry more than other similar solutions thanks to :

• work on high-performance ABBYY technologies, guaranteeing high quality of document processing and identification;
• support for many document templates (invoices, invoices, TORG-12, UPD, acts, payment cards, passports, etc.);
• processing of most existing file formats (.XLS, .JPG, .PDF, JPEG, docx or TIFF, etc.).

Another compelling argument in favor of the “Upload Documents” solution is the different ways to send scans or photos to 1C:

• from a smartphone,
• from the scanner,
• from mail.

That is, you don’t have to purchase a scanner; you can get by with a tablet or phone.

Simply put, it is better to work with a sparkle in your eyes than to drown in a stream of documents, especially since the current state of IT technology allows an accountant to abandon manual work and relieve himself of the workload during “hot” reporting periods.

Now the choice is yours! For the first step into life without a primary education, we recommend starting with a free testing

Change your work rhythm now!

All primary documentation is confirmation of the financial activities of the company. These accounting documents will be primarily required by regulatory authorities during inspection. Therefore, increased requirements are placed on the maintenance and storage of such papers.

Primary documentation, or as virtuoso accountants call it, primary documentation, is proof of the company’s financial affairs. Moreover, having legal force, these papers can either help the company in controversial issues or trip it up. These documents are: contract, invoice, payment documents, delivery note, invoice, sales receipt and others.

The forms of primary documents are unified. If necessary, additional lines are added to the form, but at the same time maintaining the main ones. This is indicated in the Regulations on accounting and accounting in the Russian Federation (Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended on March 26, 2007 No. 26 n). The exception is forms for conducting cash transactions (Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20).

All changes and additions made to the standard form are approved by order of the head of the company.

The organization independently develops forms of primary documents if the required form is not available in the catalog of unified forms. Mandatory condition: such forms must contain the necessary details.

1. What is the name of the document?
2. When compiled.
3. Information about the organization composing the document.
4. Indicate what a specific business transaction includes for this document, the cost of the transaction (monetary or in kind).
5. Listing of persons responsible for drawing up the document with a mandatory signature.

The above details are mentioned in the Federal Law “On Accounting”.

All primary documents must be submitted to the accounting department in a timely manner. Compliance with the chronology of entering information is one of the main conditions for proper accounting.

For convenient accounting, all primary records are classified into groups - table:

And another successful invention of the accounting service is the document flow schedule. Please note: the form of the schedule must be reflected in the accounting policies of the organization.

Document flow schedule

The corresponding rows and columns reflect the data on the movements of reporting documents. A huge plus of this schedule is that all issued documents are under control. The main thing is not to forget to make the appropriate entries.

Fill out according to the rules

Let's start with the fact that the primary data submitted to the accounting department must be checked. What to check:

1. Amount of filling (all necessary lines and sections are filled in).
2. Correctness of filling (the entered data must correspond to the place of entry, contradictions in the data are unacceptable).
3. Reliability of information (checking mathematical operations, reconciliation with accompanying documents).

The verified document must be entered into the accounting registers.

Advice: to avoid the error of repeatedly reflecting a document in accounting, you should do the following. The reverse side of the form indicates the date and registration number in the register.

How to fill out primary accounting documents in 2017

• All entries made in primary accounting documents must have a long shelf life.
• It is allowed to use paper documents along with electronic ones, which must be signed with a digital signature (Federal Law 402-FZ of December 6, 2011).
• The use of a seal is mandatory on those documents where space is provided for it.

From 04/07/2015, joint-stock companies and limited liability companies received the right to operate without a round seal (Federal Law 82-FZ of 04/06/2015). Check what is written in the Charter regarding the use of the seal. If the company continues to use the seal, then no changes to the Charter are required. The deadline for making such changes to the company's Charter is not specified by law. But you shouldn’t delay changes so as not to introduce a lot of contradictions into financial documents.

• Comparison of monetary and natural indicators. It is not necessary to indicate both at once, one is enough (Federal Law 402-FZ). It happens that it is more convenient to indicate any one indicator (for example, when moving materials within a company, a natural indicator is used). In the service acceptance certificate, it is more convenient to indicate only cost information, but to avoid misunderstandings, the types of services are additionally listed.
• Signature of the responsible person. The law of the Russian Federation does not say anything about facsimile signatures on primary documents. The letter of the Federal Tax Service of the Russian Federation No. 3–1.11.469 dated September 23, 2008 considers the position of the tax service regarding facsimiles on documents.
• The currency in which the document is drawn up. The main monetary unit is the ruble. Even when the terms of the contract speak of conventional units. Because all transactions in accounting are valued in rubles (Federal Law 402-FZ dated December 6, 2011). No one forbids adding additional columns indicating amounts in foreign currency, but a column indicating the amount in rubles must be present. Otherwise, there is a risk of deducting expenses and VAT deductions.

List of primary documents

Agreement

The concept of “agreement” is regulated by Art. 420 Civil Code of the Russian Federation. A contract is an agreement on the emergence (change) or termination of rights and obligations between the parties. Each party is obliged to carefully read the terms of the agreement. Upon agreement, the signature and seal of each party is affixed. The contract as a primary document has full legal force; each party must have one signed copy. All points provided for in the content must be fulfilled by the parties to the agreement in accordance with their obligations. Disputes are resolved either peacefully or through judicial proceedings.

And one moment. Not for all situations, the conclusion of an agreement is the recognition of mutual rights and obligations. A receipt received when purchasing a product or service is recognized as the same contract.

Check

An invoice for payment received from the seller of a product or service is considered a primary accounting document. Based on the amount indicated in the invoice, the buyer makes payment. In payment documents, it is desirable to have a link to this document (for example, the payment document contains the phrase “payment on invoice No. 35/7 dated January 31, 2017”). There may be situations where it will be difficult to prove that the payment was made specifically for a specific invoice.

For the buyer of a product (service), the submitted invoice is a kind of guarantee that the seller will not change the fixed price within a specified period (1–5 days). The validity period of the invoice for payment is specified by the seller. The buyer makes payment within the specified period.

An invoice for payment

If payment is not possible for a number of reasons (for example, problems with the accounting computer network, financial problems), then it is advisable to notify the seller of the current situation, preferably in advance. It is possible that the invoice date will be changed, but the terms of purchase will remain the same.

Payment documents

This type of accounting documents includes: checks for payment (commodity, cash), payment orders, payment requests.

When purchasing goods (services) for cash from the organization's cash register, you should definitely keep the cash receipt and transfer it to the accounting department.

Cash receipt

If the receipt does not indicate what payment is being made in cash, then a sales receipt must be attached to the cash register receipt. It contains an inventory of the purchased goods (services), indicating in what quantity and at what price the payment was made. The sales receipt is affixed with the seal of the seller and the signature of the person responsible for the sale of goods (services).

A sales receipt without a cash register receipt is recognized as a primary document, since an individual entrepreneur has the right to work without a cash register (with the obligatory condition of issuing a sales receipt).

Sales receipt issued by an individual entrepreneur without the use of cash register

This is specified in the Russian Federation Law 54-FZ “On the use of cash register equipment when making cash payments and payments using payment cards” (relevant in 2017).

When paying for goods (services) between legal entities through a current account, a bill of lading is issued.

Packing list

Each party is drawn up according to the sample (signatures of responsible persons and seal are required). The amounts indicated on the delivery note and on the invoice must match. In some cases, it is convenient to use a facsimile signature; this fact should definitely be stated in the contract for the supply of goods (services).

When paying for an invoice for a product (service) through a current account, a payment order is issued.

Payment order

This is a unified document form, most often filled out on computer technology. The payment prepared for payment can be submitted to the bank on paper, or using the special banking program “Clint-Bank” (which is much faster). Before sending, you must check all the details of the payment recipient to avoid misunderstandings, especially if you are working with a counterparty for the first time. Carefully fill out the information about what you are paying for. A detailed description, with the obligatory indication of account details (date, number), would be useful.

A payment request is a primary document in which the creditor demands that the debtor repay the debt through the bank.

Payment request

There is a requirement without acceptance: in this case, the money is debited from the debtor’s account automatically. An acceptance demand implies the presence of acceptance by the debtor. However, the agreement may stipulate the conditions for the return of the resulting debt; in this case, the return of the debt through the bank is carried out without acceptance.

The invoice form is used in cases where VAT is recorded.

Invoice

They are prepared for invoices and acts. Payment of an advance under a contract is also a reason for issuing an invoice. VAT is deducted on the basis of invoices and invoices. It would be worth mentioning that all VAT payers are required to issue invoices. It is much more convenient to fill out forms using automated programs.

Making changes

It is strictly prohibited to make changes to cash and bank documents (Article 9 of the Federal Law of the Russian Federation “On Accounting”).

Amendments to other primary documents are permissible, but provided that all participants in the business transaction are aware of the amendments being made. Awareness of the amendments among the participants is confirmed by their signatures indicating the date of the changes.

The correction is made as follows: the incorrect entry in the document is carefully crossed out with a thin line. At the same time, what is crossed out is clearly readable. The correct entry is entered above or next to the correction. Next to the crossed out line, or where there is enough free space, the inscription “Believe the Corrected” is written. Full name must be indicated. the person who made the changes, date and signature.

How many years should accounting documents be kept?

Storage

The optimal place to store primary materials is in the archive. It is important to properly prepare documents for filing in the archive:

• Sorting in chronological order.
• Equipment by type.
• Binding and filing documents in folders.
• Preparation of accompanying certificate.

It is important to ensure the safety of accounting registers from unauthorized corrections. Correction of errors can only be made in an official manner, with the signature of the person who made the amendment. For your information, it is in the registers that information about primary documents accepted for accounting is accumulated.

There is also a trade secret here: the contents of the registers are just that. Disclosure of information about the content is punishable by Russian law.

Storage duration

The Federal Law of the Russian Federation “On Accounting” (Article 17), as well as archival legislation (Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558) provides for the storage period for company documents. For primary accounting documents, this period is at least 5 years.

The storage period begins to count from January 1 of the year following the year the document was placed in the archive.

If an organization violates the storage period for primary materials, then the inspection authorities have the right to impose penalties (Article 120 of the Tax Code of the Russian Federation). The fine ranges from 10 thousand to 40 thousand rubles, depending on the degree of violation.

By the way, only documents that are three years old will be relevant for inspection by tax authorities. For the absence of a primary report of an older period, inspectors do not have the right to fine under Article 120 of the Tax Code of the Russian Federation.

The company's accounting service is obliged not only to keep proper records of primary documents, but also to ensure their safety. Only in this case will the claims of the tax authorities turn out to be unfounded.

Primary documentation in accounting

Welcome, dear readers, to my blog!

Usually, I look through my work email every day, but this week it didn’t work out, and a lot of letters have accumulated. Today I decided to take it apart and the topic of a new article came by itself. We will talk about primary documentation, because this is the basis of registers and an important part of an accountant’s work.

During my studies, this topic was not the most important, and it was difficult to master it in theory, but when I started working, I had to make up for lost time. Let's look at all the nuances in advance to avoid difficulties in the future. In the previous topic we looked at accounting registers, I know it’s a little complicated, but after today’s article it will become a little easier.

To confidently navigate the plane of primary documentation, we will consider:

• The concept and purpose of primary documentation of an enterprise.
• Mandatory details and changes to primary documents are allowed.
• Groups, types, degrees of detail and possible edits of documents.
• Validity and storage periods of primary documentation.

The main goal is to learn to distinguish a primary document from the rest of the equally important papers, to remember their details and types. I promise it will be interesting, let's get started!

How to work correctly with primary accounting documentation

For beginners, inexperienced accountants and entrepreneurs, I would like to explain the principles of working with primary accounting documentation.

The documents you will work with are divided into two groups:

• Received from someone;
• Coming from you.

How to work with incoming documents?

1. Determine: is this document an accounting document?

A document accepted for accounting must contain information essential for reflection in accounting, i.e., contain information about any completed business event.

For example, a cash receipt “speaks” about payment to someone (expense of money), an invoice - about the movement of goods and materials (receipt-expense), etc. But, for example, an employee’s application with a request for an advance without a manager’s visa cannot be accepted for work .

Any notes, drafts, newspaper clippings, etc. are not accounting documents. As well as documents drawn up in violation of the rules established for them.

2. Determine: does this document apply to your organization or not?

The document, simply put, must be relevant to this enterprise, i.e. it must contain the details of your organization, or they must be issued to your employee.

It happens that for various reasons, they bring you documents that are not related to this organization. This may just be a mistake. Or it may be that the employee consciously seeks to write off accountable amounts.

It is also possible that documents for the purchase of goods and materials (works, services) are deliberately issued to a given enterprise in order to obtain additional amounts for tax deductions.

If the discrepancy between your type of activity and the essence of the document is striking, then it is better not to take this document into account.

One more point - perhaps the counterparty has no reason to issue this document to you, i.e. you do not have a contractual relationship with them.

For example, the energy supply company sent you a bill without understanding that the electricity you consume is paid for by another organization, for example, a landlord.

3. Check the details.

The counterparty is responsible for the correctness of its details. Nowadays, many enterprises use computer programs and therefore, as a rule, do not make mistakes in their details, although this does happen. But it’s worth double-checking your details - they can often contain errors.

Separately, it should be said about handwritten documents - in addition to the fact that there are errors in them, it also happens that the document is fake, i.e., for example, written out on behalf of a non-existent enterprise.

Whether or not such an enterprise exists can be double-checked through the register of taxpayers on the website of the Tax Committee of the Republic of Kazakhstan.

The signatures in the document must be genuine, that is, exactly those people to whom they belong, and these people must have the right to sign such documents. Facsimile signatures are not permitted on documents.

There may be several seals in one organization. Check whether the stamp is on this document. For example, the invoice should not have a stamp that says “Human Resources.”

It also happens that a document is mistakenly issued to an organization with a similar name. In all such cases, you must contact this organization and demand that the document be redone.

4. Was the event reflected in the document actually committed?

Perhaps the supplier did not supply you with these goods and materials or did not provide you with these services. Or perhaps the counterparty issued an invoice for a larger volume, price and, accordingly, the amount required.

For example, the goods specified in the invoice were not delivered to your warehouse. Your specialists must accept (confirm) this document. In this example, the warehouse manager must confirm this with his signature on receipt of the goods.

And the price, volume, and terms of purchase must be compared with the terms of the contract. Either this must be confirmed by an economist - a marketer or a supplier.

5. Determine what period the document belongs to.

Periods can be:

• current month,
• current quarter,
• this year,
• last month
• last quarter
• last year.

This determines whether this document needs to be accepted for accounting. Yes, it also happens that, for example, they bring an Invoice for the past period - it is at your discretion whether to accept it for accounting or not.

In general, of course, you are obliged to accept the document for accounting, but if you accept it, this will cause the need to adjust reports, including tax ones.

However, if the reports of the past period of the current year (last quarter, last month) are not difficult to correct, then the reports of last year can be very difficult to correct. The choice is yours;

Perhaps you already had (have) this document. Then either it is a duplicate (copy), or this document was taken from you for something and has now been returned. Be careful not to post the same document twice. This will create double turnover, i.e. it will unreasonably increase certain amounts.

6. Determine which section of accounting the document belongs to.

Accounting sections:

1. Cash register,
2. Bank,
3. Materials,
4. Goods,
5. Fixed assets,
6. Accountable persons
7. Suppliers,
8. Buyers, etc.

How to work with incoming documents

There is regulation of documents according to accounting sections. You can read this in any accounting textbook. For example, a Bank Statement is a document in the “Bank” section; the register where you will file this document is also called.

It's simple. But with documents related to the receipt of goods and materials, the situation is more complicated.

Determine what the received inventory is for your company: material, product, fixed asset, intangible asset or service/work (and this can happen)?

Material- this is what is used in work and at the same time consumed, i.e. ends. For example, this is paper, gasoline, cement, etc. The material changes its shape: it was cement - it became a concrete product.

A product, unlike a material, is not used in work; it is purchased for further sale, i.e. for sale. This is its only difference. But in practice, a product can be paper, gasoline, or cement, depending on what we are trading.
The directory of goods in the 1C program is called “Nomenclature”.

The main thing- this is a kind of tool used in work, which, unlike the material, does not change its physical form. That is, it does not end and is not consumed.

For example, this is a table, a computer, a car, etc. And after several years of use they will remain a table, a computer and a car. Only during operation does depreciation (wear) of the OS occur.

In the 1C program, operating systems are called fixed assets.

It also happens that a document is issued for a certain service (work), as if they were selling you a product. For example, a service station changed the oil in your car’s engine, and the invoice, instead of “oil change,” says “motor oil such and such, such and such quantity, at such and such price.”

Ask yourself a question: did we actually receive this product in our hands? No. Then this is a service (work) and this document must be received accordingly.

7. In which register (journal) will you file this document?

Determine this immediately, and preferably immediately after processing, file the document in its place. It is true that a document cannot yet be “removed” - it still requires some modification or clarification of some circumstances. It is advisable to have a separate folder for such papers or a separate tray.

One of the worst shortcomings an accountant can have is laziness. A document put aside “for later” can cause a lot of trouble.

Therefore, it is better to process documents as soon as possible upon receipt. Documents postponed for objective reasons must be finalized as soon as the opportunity arises.

8. Determine: will there be any future events related to this document?

Some documents may have consequences in the future. For example, a Notification from the Tax Committee may cause unpleasant consequences in the future: arrest of an account, etc. Therefore, such documents need to be dealt with immediately, postponing all other matters.

There are also documents that can have unpleasant consequences after your confirmation of their correctness. For example, a reconciliation report indicating your accounts payable - this may be the basis for filing a lawsuit against your company.

Therefore, if you are not sure, it is better to leave such documents at the discretion of the manager. Other documents may require obtaining other documents.

For example, invoices for the receipt of goods without an invoice. It may be that it is established that your counterparty will later issue you a general invoice for a certain period or volume of goods.

In this case, these invoices must be collected and immediately after the end of the period or receipt of the agreed volume, remind the supplier about the invoice.

Here it is necessary to mention the following: the accountant must keep control over the timely receipt of the necessary documents.

Documents, the expected receipt of which you know, must be demanded from the counterparty or the responsible employee if they are not received within the established time frame.

Source: http://www.ajourkz.kz/ru/useful_information/how_to_deal_with_the_primary_accounting_records/

Primary documents in accounting

The basis for entries in accounting registers are source documents.

Primary documents are accepted for accounting if they are compiled according to the form contained in the albums of unified forms of primary accounting documentation, in accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended by 03/26/2007 No. 26n)

If necessary, additional lines and columns may be included in the standard form, but all details provided for in the approved form must be preserved. Changes made must be formalized by an appropriate order (instruction).

Only document forms for recording cash transactions are not subject to change in accordance with the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20.

The forms approved by the State Statistics Committee of Russia provide information coding zones that are filled out in accordance with all-Russian classifiers.

Codes that do not have links to all-Russian classifiers (for example, columns with the name “Type of operation”) are intended to summarize and systematize information when processing data using computer technology and are entered according to the coding system adopted in the organization.

In addition, forms independently developed by a small enterprise containing the relevant mandatory details provided for by the Federal Law “On Accounting” are accepted for accounting.

You can independently develop only those documents that are not contained in albums of unified forms.

Details of primary accounting documents

Mandatory details of primary accounting documents include:

• Title of the document;
• date of its preparation;
• name of the organization on behalf of which the document was drawn up;
• the content of a business transaction in physical and monetary terms;
• the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
• personal signatures of these persons.

Timely and high-quality execution of primary accounting documents, their transfer to the accounting department within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.

The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents used to document business transactions with funds are signed by the head of the organization and the chief accountant. Instead of the head and chief accountant, other officials may sign the primary documents, but their list must be approved by the head of the organization and agreed upon with the chief accountant.

The primary document is written evidence of the completion of a business transaction (payment for goods, issuance of cash on account, etc.) and must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Types of documents

All primary documents can be divided into the following groups:

1. organizational and administrative;
2. exculpatory;
3. accounting documents.

Organizational and administrative documents are orders, instructions, instructions, powers of attorney, etc. These documents permit the conduct of certain business transactions.

Supporting documents include invoices, requirements, receipt orders, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.

Some documents are both permitting and exculpatory. These include, for example, a cash order, a payroll, etc.

Document flow schedule in the organization

For proper maintenance of primary accounting, a document flow schedule is developed and approved, which determines the order and timing of the movement of primary documents within the enterprise and their receipt by the accounting department.

Primary documents received by the accounting department (accountant) must be checked:

• by form (completeness and correctness of the document, filling in the details);
• arithmetically (counting amounts);
• in terms of content (connection of individual indicators, absence of internal contradictions).

Accounting registers

After acceptance, information from the primary document is transferred to the accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry into the accounting register is indicated).

Accounting registers- These are specially adapted sheets of paper for recording and grouping credentials. They are kept in special books (magazines), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other computer media.

Business transactions must be reflected in accounting registers in chronological order and grouped according to the appropriate accounting accounts.

In appearance, the accounting registers are:

1. books (cash register, main);
2. cards (fixed asset accounting, materials accounting);
3. magazines (loose or lined sheets).

According to the types of records made, registers are divided into:

1. chronological (registration log);
2. systematic (general ledger of accounts);
3. combined (journal orders).

According to the level of detail of the information contained in the accounting registers, they are:

1. synthetic (general ledger of accounts);
2. analytical (cards);
3. combined (order journals).

Entries in primary documents must be made by means that ensure the safety of these entries for the period of time established for their storage in the archive.

Primary and consolidated accounting documents can be compiled on paper and computer media. In the latter case, the organization is obliged to produce, at its own expense, copies of such documents on paper for other participants in business transactions, as well as at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

For submission to the archive, documents are selected in chronological order, completed, bound and filed in folders. Submission of documents to the archive is accompanied by a certificate.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.

Persons who have access to information contained in accounting registers and internal accounting reports are required to maintain trade secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.

Correction of errors in primary documents and accounting registers. In accordance with Art. 9 of the Federal Law “On Accounting” it is not allowed to make corrections to cash and banking documents.

Corrections can be made to other primary accounting documents only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

The detail of the primary document that is subject to correction is crossed out with a clear but thin line, so that the original meaning (content) of the corrected detail is visible. Next to it, a handwritten note is made “Believe the corrected person,” and the correction is certified by the signature of the person who made the correction, indicating the surname and initials.

Storage periods for primary accounting documents

In accordance with Art. 17 of the Federal Law “On Accounting”, organizations are required to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archival affairs, but at least five years.

Restoration of primary documents

The accounting legislation does not contain clearly established rules that regulate the procedure for restoring primary documents in the event of their loss.

A number of regulations define only the storage periods for primary accounting documents. The legislation does not establish what an organization should do in the event of loss of documents for reasons beyond its control. In the Letter of the Department of Tax Administration of Russia for Moscow dated September 13, 2002 No. 26-12/43411, the head of the organization is recommended in the event of loss or destruction of primary documents:

• by order, appoint a commission to investigate the causes of the loss or destruction of primary documents, to participate in which, as necessary, representatives of investigative authorities, security and state fire supervision are invited;
• take measures to restore those primary documents that are subject to restoration and storage for the period established by law. For example, copies of statements of cash flows on bank accounts can be obtained from the banks where the organization’s accounts are opened; contracts, acts, invoices can be requested from counterparties, etc.

But it is not always possible to obtain duplicates of all lost documents, for example, if there are a large number of counterparties, due to the absence of suppliers (buyers) at previously known addresses, or due to the lack of such contacts. Thus, for objective reasons, the organization will not be able to restore all lost primary documents.

Practical question: what to do in this case? Should the tax authority be notified?

According to a number of experts, it is not necessary to notify the tax inspectorate, especially since this will not help avoid possible liability, and the absence of primary documents may result in a fine in accordance with Art. 120 Tax Code of the Russian Federation.

In this case, the taxpayer can choose three options:

1. If possible, restore lost documents (at least partially).
2. Make corrective entries for undocumented expenses and reflect the corrections in the updated income tax return for the reporting year, because undocumented expenses are not recognized as expenses in tax accounting.
3. To enable representatives of the tax authority, in the event of a tax audit, to determine the amounts payable to the budget by calculation based on the data available to the taxpayer, as well as on the basis of data on other similar taxpayers (clause 7, clause 1, article 31 of the Tax Code of the Russian Federation).

Seizure of primary documents

They can be confiscated only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax authorities and internal affairs bodies on the basis of their decisions in accordance with the legislation of the Russian Federation.

Letter of the Ministry of Finance of the RSFSR dated July 26, 1991 No. 16/176 approved the Instruction on the procedure for the seizure by an official of the state tax inspectorate of documents indicating the concealment (understatement) of profit (income) or the concealment of other objects from taxation from enterprises, institutions, organizations and citizens.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the authorities conducting the seizure of documents, to make copies of them indicating the reason and date of seizure.

Primary accounting documents are important both in matters of accounting and in determining the volume of tax obligations. It is important for the company specialist responsible for drawing up primary accounting documents to clearly understand the content and forms of such documents, as well as to know the specifics of maintaining accounting registers.

The role of the primary document in accounting

Primary documents are documents with the help of which the company formalizes the economic events that occurred at the enterprise (Clause 1, Article 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).

The first thing that accountants of any organization should clearly understand is that today there is no specific mandatory list of forms for primary accounting documents. Any company determines for itself the forms of primary documents depending on the purpose of their use.

However, for such documents a list of mandatory details is legally established (Clause 2, Article 9 of Law No. 402-FZ).

IMPORTANT! The forms used in accounting must be fixed in the accounting policy of the organization (clause 4 of PBU 21/2008, approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n).

List of possible primary accounting documents

The list of primary accounting documents in 2018-2019 may be as follows:

1. Packing list. This is a document that reflects the list of transferred inventory items. The invoice is issued in 2 copies and contains information that is subsequently reflected in the invoice. The invoice is signed by representatives of both parties involved in the transaction and certified by a seal (if the company uses it in its practice).

1. Record of acceptance. It is drawn up upon completion of certain works (services) to confirm that the result of the work meets the original requirements of the contract.

See a sample of such an act.

1. Primary documents for payment of wages to personnel (for example, pay slips).

For more information about these statements, see the article “Sample of filling out the payroll statement T 49” .

1. Documents related to the presence of fixed assets - here the company can draw up such documentation from the list of primary accounting documents:

• Certificate of acceptance and transfer of fixed assets in the OS-1 form - upon receipt or disposal of an object not related to buildings or structures.

For more information about this act, see the material "Unified form No. OS-1 - Certificate of acceptance and transfer of fixed assets" .

• If the fixed asset is a building or structure, then its receipt or disposal is formalized by an act in the OS-1a form.

For more details, see the article “Unified form No. OS-1a - form and sample” .

• The write-off of an asset is formalized by an act in the OS-4 form.

For more details, see the material “Unified form No. OS-4 - Act on decommissioning of an asset” .

• If it is necessary to document the fact of the inventory carried out, an inventory list of the fixed assets is drawn up in the INV-1 form.

For more information about such a primary document, see the article “Unified form No. INV-1 - form and sample” .

• If the inventory was carried out in relation to intangible assets, then the inventory will be compiled according to the INV-1a form.

For more information, see the material “Unified form No. INV-1a - form and sample” .

1. A separate group of primary documents are cash documents. These include, in particular, the following list of primary accounting documents for 2018-2019:

• Receipt cash order.

For more information on its compilation, see the article “How is a cash receipt order (PKO) filled out?” .

• Account cash warrant.

1. Payment order.

Read about the rules for preparing this document.

1. Advance report.

1. The act of offsetting mutual claims.

Read about the specifics of using this document.

1. Accounting information.

For information on the principles of its design, see the material “Accounting certificate of error correction - sample”.

The above list does not exhaust the entire scope of primary documents used in accounting, and can be expanded depending on the characteristics of the accounting carried out in each specific organization.

IMPORTANT! They are not primary accounting documents from the 2018-2019 list - the list was proposed above:

• Agreement. This is a document that stipulates the rights, obligations and responsibilities of the parties involved in the transaction, the terms and procedure for settlement, special conditions, etc. Its data is used when organizing accounting for the analytics of settlements with counterparties, but it itself does not generate accounting transactions.
• Check. This document reflects the amount that the buyer agrees to pay by accepting the supplier's terms. The invoice may contain additional information about the terms of the transaction (terms, payment and delivery procedures, etc.), i.e. it supplements the contract.
• Invoice. This document is drawn up for tax purposes, since on its basis buyers accept for deduction the amounts of VAT presented by suppliers (clause 1 of Article 169 of the Tax Code of the Russian Federation). Thus, in the absence of other documents characterizing a particular transaction, it will be impossible to confirm expenses for this transaction with an invoice (letter of the Ministry of Finance of the Russian Federation dated June 25, 2007 No. 03-03-06/1/392, Federal Tax Service dated March 31, 2006 No. 02-3 -08/31, resolution of the Federal Antimonopoly Service of the East Siberian District dated April 19, 2006 No. A78-4606/05-S2-20/317-F02-1135/06-S1).

It should be borne in mind that the unified forms of primary accounting documents given in the list are not mandatory for use, since since 2013 (after the adoption of Law No. 402-FZ), forms of such forms can be developed independently. But in most cases they continue to be used. Therefore, in 2018-2019, the list of unified forms of primary accounting documents contained in the resolutions of the State Statistics Committee continues to remain relevant.

What information should the forms of primary documents contain?

Despite the fact that there are currently no mandatory primary documents for all forms, the legislator has established requirements for the content of such documents. The list of mandatory details that must be contained in each primary document is given in paragraph 2 of Art. 9 of Law No. 402-FZ. These are, in particular:

• document's name;
• the date on which such document was drawn up;
• information about the person who compiled the document (name of the company or individual entrepreneur);
• the essence of the fact of economic life that was formalized by this document;
• monetary, numerical characteristics, measures of the event that occurred (for example, in what volume, in what units and for what amount were the products sold to customers);
• information about the responsible specialists who documented the event, as well as the signatures of such specialists.

Primary documents and accounting registers

How can primary accounting documents be classified?

If the primary document was issued by the company itself, then it can belong either to the group of internal or to the group of external. A document that is drawn up within the company and extends its effect to the compiler company is an internal primary document. If the document was received from the outside (or compiled by the company and issued to the outside), then it will be an external primary document.

The company's internal documents are divided into the following categories:

• Primary administrative documents are those with which a company gives orders to any of its structural units or employees. This category includes company orders, instructions, etc.
• Executive primary documents. In them, the company reflects the fact that a certain economic event has occurred.
• Accounting documents. With their help, the company systematizes and summarizes information contained in other administrative and supporting documents.

After a business event has been documented as a primary document, it is then necessary to reflect the event in the accounting registers. They, in essence, are carriers of ordered information; they accumulate and distribute the characteristics and indicators of business transactions.

The following registers are distinguished by their appearance:

• books;
• cards;
• free sheets.

Based on the method of maintaining the register, the following groups are distinguished:

• Chronological registers. They record the events that happened sequentially - from the first in time to the last.
• Systematic registers. In them, the company classifies completed transactions by economic content (for example, a cash book).
• Combined registers.

According to the criterion of the content of information reflected in the registers, the following are distinguished:

• synthetic registers (for example, a journal order);
• analytical registers (payroll);
• combined registers, in the context of which the company carries out both synthetic and analytical accounting.

For more information about accounting registers, see the article “Accounting registers (forms, samples)” .

Results

At present, there are no mandatory forms and lists of primary accounting documents: any business entity has the right to independently determine for itself the forms of primary documents that it will use in its activities.

At the same time, the most common primary accounting documents are those that have analogues among the unified forms approved by the State Statistics Committee.

After the primary document is drawn up, it is necessary to transfer information from it to the accounting register.

Accounting is a complexly organized system. On its basis, information is collected in primary documents, registrations and their further analysis. Those. accounting is the expression of all financial and economic transactions in monetary terms. You will learn how primary accounting is carried out in the article.

Everything has its price

Accounting allows you to bring all transactions into monetary terms. For example, labor relations, relations between buyers and suppliers, keeping records of working hours, relations with the state - paying taxes. It reflects not only the conduct of such operations, but also their analysis. This then allows us to draw a conclusion about the solvency and creditworthiness of the organization as a whole. And on the basis of this, eliminate the weaknesses of financial policy and choose the direction of further development.

Important: the basis for the direction of further development of the organization is the maintenance of primary accounting.

This is the foundation that allows you to collect all the necessary information.

Source documents

Above, we called primary documentation the foundation of accounting at an enterprise. It can also be compared to the roots of a tree, from which a trunk and branches – registers – later grow. Leaves are synthetic accounting of accounts, which allows you to accurately and completely assess the work of the company.

Let's give a definition. Primary documentation is a specific document of a clearly established form by law, filled out in accordance with all the rules of accounting, recommendations of tax, banking, statics and a number of other authorities interested in this.

Approval of primary documentation takes place in the statistical authorities. More specialized and narrowly focused documents are issued by departments for individual types of activities.

Such documentation allows you to record and track financial and economic transactions at the enterprise. Those. This is the basis of used equipment in individual companies.

Filling rules

In addition to the fact that the statistical authorities are in charge of approving documents, they have developed a number of requirements for filling them out.

Required filling:

• Full name of the document (abbreviations are not allowed);
• Date the document was issued;
• Full information about the organization that draws up the document and to whom it is intended;
• Full bank details of the counterparty, if required;
• Complete information about the business operation, expressed quantitatively and monetaryly;
• Information about the employee who has the right to certify the document (position, signature, transcript);
• Stamp or seal (wet).

Despite the fact that the above requirements are mandatory, in some cases, due to inattention or other reasons, one or more points may be missed. This violation does not entail the invalidity of primary accounting.

Types of primary documentation

A specific document is issued for each individual financial and economic transaction. Let's list the main ones.

• Invoice – for buyers, which indicates the name of the product or service, bank details of the supplier;
• Payment order - for the supplier from the buyer, confirming the fact of payment, non-cash form;
• Receipt - for the buyer, according to which he paid the supplier in cash;
• Bank statement – ​​allows you to see the movement of funds in the company’s current account for a certain period;
• Cash order – allows you to see the movement of funds in the organization’s cash register;
• Waybill or universal transfer documents, invoice – confirms the shipment of material or provision of services after payment. It indicates the name of the product, volume and cost.
• Bill of lading - for transporting materials from the supplier to the buyer. It indicates the full name of the supplier and buyer, tax identification number, legal address, place from where the cargo is being transported, and information about the carrier.
• A sales receipt, like a delivery note, confirms the shipment of goods from the supplier to the buyer. Must have a date, number and be registered with the tax office.
• Advance report is a reporting document confirming how the accountable funds issued to the employee were spent. Additionally, cash receipts, receipts, application agreements confirming expenses are attached to it on sheet A4.
• Time sheet - it records the number of hours that the employee worked in the organization per month;
• Payroll, payroll or payroll - on the basis of the first, wages are calculated, and on the basis of the second, payroll is issued.

Important: The above documents are standard and strictly unified by law. They cannot but be carried out at the request of the leader or be changed in some way.

It is allowed to enter additional documentation based on the specifics of the work.

Corrections in primary documentation

It is not always possible to fill out the form correctly. Some allow corrections, others need to be rewritten. How the correction occurs is given below.

Corrections in primary documentation:

• Corrections are not allowed in a non-strict reporting document - it must be completely rewritten;
• In a strict reporting document: cross out the error with a red line diagonally in one cell and mark “cancelled”; if the form is incorrect, be sure to save it;
• Any correction: cross it out, write the correct version on top and write “believe the corrected person”, stamp and signature of the correcting employee;
• Never shade or make a thick line through the strikeout; the incorrect entry must be visible.

Shelf life

The shelf life of different forms varies. They must be stored for a minimum of 5 years. For example, all documents related to employees (wages, taxes, personal files) must be kept for at least 75 years. This is due to frequent requests from former employees for pension calculations.

If you decide to empty the shelves of old documents, after the storage period has expired, draw up a special act and assemble a commission for the disposal of primary documentation.

Results

So, we looked at how primary documentation is maintained. It is the basis for the entire accounting of the enterprise. Therefore, primary accounting should be handled with all responsibility and care.

Primary accounting documents are unified. They are developed by statistical authorities. The organization does not have the right to make its own changes to them. The title of the document, the date of execution, the full name of the buyer's and supplier's counterparty, the name of the product in value and quantity terms, and the signature of an authorized person must be filled in.

Corrections in primary documentation are permitted. To do this, the incorrect entry should be crossed out and the correct version written on top, attributing “corrected believe”, the date, signature and seal of the organization.

The storage period for primary documentation is 5 years or more.