Acts of reconciliation with counterparties. Document reconciliation act: legal status and rules of preparation

Settlements between two organizations in a certain period are displayed through a reconciliation report. But the official document standard is not legally defined.

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What are the nuances of creating a reconciliation report for mutual settlements? Many companies ignore the reconciliation report for mutual settlements. Not every accountant understands the importance of this document.

Meanwhile, it is the reconciliation act that acts as documentary evidence of the counterparty’s debts to the organization. How to properly formulate a document? What are the nuances of creating a reconciliation report regarding mutual settlements?

Important aspects

Mutual settlements between two organizations for a specified period of time should be reflected in a reconciliation act. According to existing legislation, there is no standard form for this document.

Each subject has the right to independently develop and approve the most convenient format for the act of comparing mutual settlements.

This document is created by the accounting department of one of the parties in two copies - one each for the enterprise itself and its counterparty. The finished document is certified by the signatures of the chief accountant and the manager.

After the act is endorsed with a seal, one copy is sent to the counterparty for reconciliation. If there are discrepancies, they are recorded in the act presented to the counterparty.

After the reconciliation is completed, the act signed by the second party is returned to the initiating organization. When concluding, it is highly advisable to provide deadlines for signing the act.

In case of legal proceedings, violation of deadlines is taken into account only if there is a preliminary agreement on the exact time frame for signing the act.

Organizations can reconcile commercial transactions in a certain time interval. In any case, the legislation does not oblige the drawing up of such an act. And, nevertheless, the reconciliation act is used in the practice of many enterprises.

What it is

A document that reflects the state of settlements between two parties at a certain stage is called an act of reconciliation of mutual settlements.

To justify the need for a reconciliation report, you can refer to the current legislation, as it relates to inventory and accounting in general.

Paragraph 3.44 of the Instructions states that the inventory of settlements with buyers and suppliers is carried out by checking the validity of the amounts listed in the accounting accounts.

The inventory check is documented using forms established by.

The results of the inventory are documented in an act, which represents the results of checking the calculations. Based on it, you can draw up an act of reconciliation of mutual settlements.

In this case, the document must have the mandatory details provided for by Federal Law No. 402 for primary documentation. The form of the reconciliation report must be approved by the accounting policy of the entity.

In general, the act of reconciliation of mutual settlements is not a primary document. It is necessary to identify errors in calculations. But the very drawing up of such an act can be attributed to business customs.

This is the name of the established rule, although not approved by law, but widely used in certain areas of activity.

An example of drawing up a reconciliation report for mutual settlements

The form of the act of reconciliation of mutual settlements is developed by organizations freely. The format of the document may be arbitrary, but this does not mean that it is possible not to comply with legal requirements regarding documentary content.

In addition, it is worth considering the existing practice of using this document. So it should be understood that the reconciliation act for mutual settlements is not considered among the primary documentation.

And yet, points of view differ on this matter. The Federal Tax Service notes in its statement that the act of reconciliation of mutual settlements is not a primary document, since it does not certify the completion of a business transaction.

The logical explanation is that when the deed is signed, the financial situation of the parties does not change. On the other hand, the signing of the reconciliation act becomes the basis for renewing the statute of limitations.

And the same tax authorities prove in court proceedings that interrupting the statute of limitations is justified only if the act contains the mandatory details of the primary documents.

Based on the foregoing, you should be guided by the fact that, regardless of the approved form of the settlement reconciliation act, it must have the following details:

• document's name;
• participating parties;
• date of signing;
• period of reconciliation;
• details of the agreement against which the reconciliation is being carried out;
• links to primary documentation;
• transaction amounts in monetary terms;
• final balance;
• signatures of the parties with transcripts;
• side printing.

How to fill it out correctly

The purpose of the act of reconciliation of mutual settlements is to compare the data of the organization and its partner in the fulfillment of mutual obligations in a certain period. The document can be drawn up in paper form or in electronic format.

Video: act of reconciliation of mutual settlements between a counterparty (supplier or client) in business

It is advisable to create a document from two parts - the details of the act and the tabular part relating directly to mutual settlements.

The following must be specified as mandatory details:

The form of the act is not fixed at the legislative level, therefore, each enterprise, subject to all the requirements for the preparation of primary documents, has the right to develop its own version of the act. A document drawn up by one of the parties to the contract in two copies and signed by an authorized person is sent, who, if he agrees with the correctness, confirms it with a signature and sends one copy back.

If there are discrepancies, the counterparty has the right to sign a statement indicating inaccuracies in accounting, or attach its own register of settlements to the document. Refusal to sign the act means that the debtor does not acknowledge the existence of obligations to.

It is strongly recommended to leave the statement of reconciliation of mutual settlements in cases where the parties cooperate on an ongoing basis and plan to renew existing contracts in the future and enter into additional agreements to them. This document is also necessary in situations where the cost of goods, work or services is high, and the seller provides a deferred payment.

If the parties to the agreement have mutual obligations to each other, then, having drawn up a reconciliation act to confirm them, they can offset them. In addition, having a register of mutual obligations at hand will save time searching for primary documents when the need arises to clarify settlements between counterparties. The acts of reconciliation of calculations signed by the parties also confirm the balances of receivables and payables at the end of the reporting period and the beginning of the following period when preparing financial statements.

Despite the fact that the reconciliation act cannot be used in court as evidence of a transaction and the existence of a debt under it, it can be used to extend the statute of limitations and increase the chances of collecting receivables. Having in hand a signed reconciliation act, which actually means the counterparty acknowledges its debt, the creditor increases the period during which it can bring a claim against the debtor for payment of funds. In this case, it is very important to check whether the authority of the person whose signature is on the document is valid.

Sources:

• how to sign a reconciliation report

According to the Law "On the Protection of Consumer Rights", every entrepreneur providing services or performing work must provide the customer with an act. This document is primary and relates to accounting documentation.

The deed is drawn up between the two parties. The one who provides the services is called the performer, the one is called the customer. The act has legal force. If you are not satisfied with something in your work, you can go to court.

The act is necessary not only for the performer, but also for the customer. As a rule, it is this document that confirms the completion of the work (provision of the service). The act should contain only the name of the service, that is, the components for performing the work should not be indicated in this primary document.

The document is also the basis for recognizing expenses incurred by the contractor or customer. If the general taxation system is applied, then the act is confirmation of the provision of services (performance of work). As a rule, an invoice is also drawn up for the act, which serves as the basis for deducting VAT.

The act is also a kind of invoice for payment. But if you provide services to the public, then the payment document must be a check, receipt or other strict reporting form.

An act is drawn up on a unified form, which is developed and approved by Russian legislation. This document must contain information about the customer, contractor, and the name of the business transaction (for example, communication services). The document also indicates the amount, measuring instruments, date of preparation, names of positions, full names of employees, signatures of both parties. The act is drawn up in two copies, one of which remains with the contractor, and the second is transferred to the customer.

Is it always necessary to draw up an act? If you provide services or perform work for a legal entity, then this document is mandatory. If your organization provides services to the public, then drawing up an act is not necessary; it is enough to have a receipt or invoice.

Two counterparties can compare mutual settlements for a certain time period by drawing up a reconciliation report in which each party will show its accounting. As a result, companies will be able to compare the correctness of accounting, compare indicators, identify discrepancies, and establish or confirm the existence of debt.

A similar reconciliation report is drawn up for mutual settlements with each individual counterparty. The initiator can be any party that creates a document in two copies based on its credentials. Such paper is easily generated in the accounting program used in maintaining the accounting records of the enterprise.

Both copies are sent to the counterparty, with whom settlements are reconciled. The counterparty provides its accounting data, after which it sends one signed copy back.

Regular reconciliation of mutual settlements allows you to identify accounting errors and disagreements at an early stage of their occurrence. In the event that the debtor certifies the received reconciliation report, he confirms his agreement with the data contained in the document and the existence of a possible debt.

The reconciliation act has two more important purposes:

• it serves as a documentary basis for writing off debts for which the statute of limitations has expired;
• serves as the basis for going to court to collect debt.

How to draw up a reconciliation report for mutual settlements with a counterparty

Compilation can take place with a certain regularity or when debt or unclear situations, errors and disagreements arise.

The form of the document can be developed by each enterprise individually. If an accounting program is used for accounting, for example, 1C, then it, as a rule, allows you to create a similar form; in this case, all that remains is to print it out in the required format.

To generate a reconciliation document, the required period is selected for which mutual settlements are provided; this period must be reflected in the upper part of the reconciliation report form. Also in the header part you need to indicate the name of the company generating the document, as well as information about the counterparty with whom mutual settlements are being verified.

The name of the paper must be present in the title - in the center of the sheet at the top “Reconciliation report”. Additionally, data is provided on the agreements concluded between the parties, on the basis of which mutual settlements are carried out.

The transaction amounts and information about them are summarized in a tabular section, which may contain fields for the following information:

• the amount of transactions carried out during the specified period within the framework of the above agreements;
• primary documents confirming the completion of a transaction for the specified amount - invoices, transfer acts, payment orders, cash orders;
• dates of transactions;
• Based on the results of the table, the results for each side are summed up - the amount of debt, if any, is displayed (turnovers on credit, debit are calculated and the final balance is displayed.

If the balance is zero, then there is no debt.

The table usually consists of two parts - the left one usually reflects the data of the organization that generates the reconciliation act, the right one remains empty (it is intended to be filled out by the counterparty upon receipt of the act).

Each part of the table contains 5 columns:

1. serial number;
2. the essence of the operation and the document basis;
3. the date of the;
4. debit amount;
5. loan amount.

Entries are made as transactions are performed, that is, in chronological order.

Next, the reconciliation report form with the left part completed is transferred in two copies to the counterparty, who checks the data and enters his information on transactions for the specified period in the right part. If discrepancies are identified, they must be noted on the form.

According to the Regulations on accounting and financial reporting in the Russian Federation, the preparation of annual accounting (financial) statements in the Russian Federation must necessarily be preceded by an inventory of all assets and liabilities.

Note that accounts receivable refer to the organization’s property, and accounts payable refer to financial liabilities.

An inventory of settlements with suppliers, buyers, various debtors and creditors consists of checking the validity of the amounts of receivables and payables listed on the balance sheet.

At the same time, reconciliation of settlements between counterparties makes it possible to reliably assess the correctness of the reflection of debt amounts.

Why do you need an act of reconciliation of settlements with counterparties?

If the debt reflected in the reconciliation report coincides according to the organization’s data and the counterparty’s data, this means that all business transactions with the specified counterparty are reflected in the accounting records correctly and in a timely manner, including operations for the shipment of goods, provision of services, performance of work, receipt and transfer of funds. funds are not missed or doubled.

Thus, the reconciliation act allows not only to identify errors in accounting, but also to avoid disagreements with counterparties.

In addition, if a debtor of an organization signs a document, then he agrees with the state of settlements and expresses his readiness to repay his debt.

The act of reconciling settlements with counterparties also serves as the basis for writing off bad debts after the expiration of their statute of limitations.

The act of reconciliation of settlements with counterparties can be used when going to court in order to collect debt from the counterparty for goods supplied or services provided.

For what period is it necessary to reconcile settlements with counterparties?

When taking inventory of settlements with buyers and customers, with suppliers and contractors, as well as with other debtors and creditors, the organization should reconcile mutual settlements with its counterparties as of December 31 of the reporting year, which are documented in acts of reconciliation of mutual settlements.

The procedure for reconciling settlements with counterparties

The organization that initiates the reconciliation informs the other company about the need to conduct a reconciliation and draw up a report.

After this, the first organization identifies the amount of debt from its data and informs the second organization about it.

If the second organization agrees with the amount of the debt, then the first organization draws up an act, prints it out in two copies, signs it with its manager and submits it to the second company for signature.

If the second organization has objections regarding the amount of debt, then it is necessary to proceed as follows:

1. The accountant of the first organization fills out only his part of the act and sends the document by e-mail or fax to the accountant of the second organization.
2. The accountant of the second company enters his data, and thus discrepancies are identified.
3. The party that has erroneous accounting data is identified makes the necessary changes in accounting.
4. After this, the first organization generates a new, already adjusted, statement of reconciliation of calculations, including data from both parties to the agreement. The act is drawn up in two copies and no longer contains any discrepancies.
5. The reconciliation report is signed by the heads of both organizations and stamped.

Form of reconciliation report

The legislation does not provide for a unified form of this document.

Therefore, the organization develops the form of the mutual settlements reconciliation act independently.

In this case, the form should be approved as an annex to the accounting policy.

Please note that the reconciliation act is not the primary accounting document confirming the completion of a business transaction, since it does not affect the financial condition of the parties.

Therefore, reflect in the act all the details established for primary documents in paragraph 2 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, not necessarily.

• name of the document - act of reconciliation of calculations (indicating the names of organizations);
• details of the agreement concluded between the parties;
• date and place of document preparation;
• Document Number;
• the period for which the reconciliation was carried out;
• the amount of debt of one of the counterparties (indicate which one) at the beginning of the period for which the reconciliation is being carried out;
• the amount of business transactions carried out between counterparties (each party enters its data);
• dates of business transactions between counterparties (each party enters its accounting data);
• details of documents confirming the completion of business transactions between counterparties (each party enters its own credentials) Such documents are invoices, acts of acceptance and transfer of results of work performed/services rendered, payment orders, cash orders, etc.;
• the amount of debt of one of the counterparties (indicate which one) at the end of the period under review;
• there are discrepancies in the parties’ credentials;
• signatures and seals of the parties.

The left side of the table, as a rule, reflects the facts of the economic activities of the organization that compiled the document.

It includes four columns.

The first column indicates the serial number of the entry, the second column - a summary of the business transaction, the third and fourth columns - its monetary value by debit or credit.

The right side of the table remains blank; The data is recorded there by the counterparty when he performs reconciliation.

Thus, records are entered into the act in chronological order about all operations carried out by the organization with the participation of a specific counterparty for a certain period.

After that, debit and credit turnovers are calculated and the total amount of debt (closing balance) as of a certain date is determined.

If there are no problems or errors, then the amounts received after filling out the first and second tabs will look mirrored in the table.

In order for the reconciliation act to become legal, it must be signed by authorized persons on both sides.

The reconciliation report can be signed by authorized persons, the sole executive body of the organization (for example, the general director, financial director, etc.) or a representative acting on the basis of a power of attorney issued by such a body.