List of accounting documents. Primary documents - confirmation of the fact of a business transaction

In Russia, legislation imposes on companies and entrepreneurs the obligation to formalize all transactions in the primary documentation. The task of such documents includes confirmation of the fact that happened (receipt of products, shipment from the warehouse, sale, etc.) and the legal registration of the operation performed.

The main requirements for their registration include the introduction of reliable information, drawing up during the operation or after its completion.

What is it for?

Source documents are exculpatory documentation that confirms the conduct of all business transactions by entrepreneurs and companies... Registration is carried out in the sequence of operations. If they are incorrectly drawn up, the organization cannot make a reliable calculation of the taxable base, which is why there are disagreements with tax authorities, and the enterprise may be subject to penalties.

This documentation is accepted for accounting if it is drawn up in the form specified in the Regulations for maintaining accounting and accounting statements in the RF.

The standard form may include additional columns and lines with the preservation of all the details provided for by the approved form. When making changes, an order or order must be drawn up. You cannot change only the forms of cash transactions.

Primary documents provide information for the formation of reporting and accounting records... They can be composed on computer program or handwritten, they are created to account for settlement, material or financial transactions of any scale.

Its varieties

Primary documents include and, invoices, pick-up sheets, invoices, etc.

In accounting, they are divided into several types:

• external(performed outside the company);
• internal(made in-house).

Also, documentation can be cumulative and one-time:

• Cumulative documents (orders, limit fence cards) are drawn up for a long time and reflect the same repetitive operations.
• One-time documents (cash orders, and) are used to report on the performed operation.

Organizational and administrative instructions, orders, powers of attorney and instructions are considered documentation. They grant permission to perform the specified operations. Their details are not added to accounting registers.

V exculpatory documentation (payment requests, receipts, invoices, etc.) reflects the operation. Information about them is entered into accounting registers.

Some documents combine the signs of a voucher and a permissive type. These can be cash orders, payroll payrolls.

You can glean detailed information on all this reporting from the following video:

How to work with it correctly?

For the appropriate primary accounting, a schedule for the circulation of documentation is agreed with the definition of the procedure and timing of its movement in the company and sending it to the accounting department. It should be checked in form (for completeness and accuracy of compilation), content (interrelation of indicators) and arithmetically (by summing values).

First, you need to determine if it is an accounting document. It should reflect information about the completed business transaction... So, the movement of goods is indicated in material values, in the cashier's check - the expense of finance.

Accounting documents do not include drafts, notes, extracts from newspapers and documentation that is not compiled according to the rules.

Next, the relationship of the document to the organization is determined. The details of the company or specialist are checked (the name of the paper, the period of its preparation, the name of the company, the value and natural content of the business transaction, the positions of the responsible persons, personal signatures). All signatures must be authentic. The type of seal is also checked (in some companies there may be several seals - for documents and stamp).

After acceptance, the information is entered into the accounting registers, and a mark is made on the form. Business transactions should be reflected in sequence, grouped by specific accounts. Accounting registers for outward appearance there are cards (for accounting of materials and), books (main,) or magazines. By the type of records, the registers are divided into combined (orders), systematic (general ledger) and chronological (logbook).

According to the requirements of Goskomstat, primary accounting documents should be drawn up as follows:

• fill out with a ballpoint pen, ink, on a typewriter or computer;
• be compiled neatly with clear and legible numbers;
• contain all the details;
• in financial papers, all amounts are prescribed and indicated in numbers;
• contain the personal signature of the head, chief accountant or authorized persons;
• sealed with a seal.

Authorized persons are responsible for the accurate and timely preparation of documents to reflect the available information in accounting.

Error correction

Below is a list of the most common mistakes when drafting documents:

• application of forms that were made in the company on their own, without confirmation by order from the head and appropriate registration in the accounting register;
• incorrect execution by the head of the list of authorized persons for signature;
• lack of details;
• the presence of gaps in the compilation of mandatory details, blots or corrections, violations of the rules;
• writing with a graphite pencil;
• adjustments to cash records;
• presence of arithmetic errors;
• no dashes in blank lines.

If there are any errors, the accounting document is not accepted by the auditing structures or is recognized as falsified.

Correction of cash register and accounting documents performed according to the following rules:

• it is not allowed to use a proofreader, blots and corrections of a document (cash expense and receipt orders, receipts);
• if any errors are found, the papers should be canceled and re-completed;
• spoiled or incorrectly completed documents are not destroyed, they are crossed out and attached to the cash statements on the day they are issued.

The rest of the documents are corrected after their agreement with the counterparties and confirmation by signatures.

When correcting manual forms, incorrect details or amounts should be crossed out and the correct value should be written on top. In the fields of the line, the word "Corrected" is indicated and agreed upon by the persons who previously signed this document. The date of the correction is indicated. The use of a corrector, blots and wipes is not allowed.

In case of incorrectly executed and certified corrections, they will be considered invalid.

Documentation recovery

In the event of damage, destruction or loss of primary documents (on the basis of Instruction No. 157 N), the head of the head appoints a commission to analyze the reasons for their restoration and identify the perpetrators. Sometimes the manager collaborates with investigating authorities, structures of fire supervision or protection. The results of the work are documented in an act approved by the head. It is attached to the journal folder for other operations.

According to instruction No. 157 N, primary papers can be stored both on paper and on machine carriers (using an electronic digital signature).

Storage period

According to Art. 17 of the Federal Law "On Accounting", each company must organize appropriate storage of this documentation, accounting reports and accounting registers in accordance with the established deadlines, but at least 5 years.

Storage electronic documents produced according to the requirements of the law and in the presence of machine media. At the same time, protection against unlawful adjustments is provided, which is assigned to the head of the company.

Penalties

Errors in primary documents or their absence can lead to financial losses of the company. According to Art. 120 of the Tax Code of the Russian Federation, for gross violations of the standards for accounting for costs and profits, penalties are imposed:

• in case of violation during one tax period - up to 10 thousand rubles;
• in case of violation during several tax periods - up to 30 thousand rubles;
• while decreasing tax payments- 20% of the amount of unpaid contributions, from 40 thousand rubles.

The absence of primary documentation and accounting registers is a gross violation of the norms for accounting for expenses, profits and taxable objects. They also include periodic reflection in accounting accounts, accounting registers and reports of business transactions, material assets, finance and intangible assets.

In the absence of these documents, the company is obliged to overpay taxes. Their withdrawal is possible at the direction of the relevant structures, the powers of which correspond to legal requirements... In this case, a register of seized documents is drawn up.

Document translated from Latin means a certificate, proof, therefore, any business transaction is drawn up with a document that confirms the fact of its completion and makes the accounting entry legally legal. Thanks to the document, the place, time, accounting object and responsible persons are precisely known. The document in the accounting confirms the legality and validity of all current accounts.

As part of accounting documents, they are distinguished (Fig.5.2):

• source documents;
• accounting registers;
• accounting documents.

Rice. 5.2. Composition of documents accounting

Primary accounting documents

Under initial accounting understand the initial stage of the accounting process, at which the data of a business transaction is measured and registered in documents. The documents must be drawn up at the time of the transaction or immediately after its completion, they are the primary accounting documents on the basis of which accounting is kept.

Documents are accepted for accounting if they are correctly executed and contain mandatory details. Attributes is a set of characteristics and indicators contained in a document, these are:

• Title of the document;
• date of preparation of the document;
• the name of the organization on behalf of which the document was drawn up;
• the content of the business transaction;
• measuring instruments of a business transaction in physical and monetary terms;
• the name of the officials responsible for the performance of the business transaction and the correctness of its registration;
• personal signatures of these persons with decryption.

All primary documents have unified, i.e. standard forms. The main primary documents include: documents that formalize the receipt and issuance of funds (incoming and outgoing cash orders), transfer of funds from the current account (payment orders), receipt and issue of materials (powers of attorney, claims, acceptance certificates), etc. ... Documents are also subdivided into internal, which are used directly at the enterprise, and external, received from other individuals and legal entities.

On the basis of primary documents, accounting entries are drawn up and initial information is formed, which is used for further processing in order to "obtain various economic indicators characterizing the activities of the enterprise.

Accounting registers

Accounting entries, drawn up in accordance with the primary documents, are then transferred and grouped in accounting registers. Thus, the registers carry secondary information, the source of which was the documents. Accounting registers mean carriers of ordered information in which the signs and indicators of business transactions are systematized.

Accounting registers differ in appearance, accounting method and content.

By outward appearance accounting registers are subdivided into books, cards and free sheets. The first accounting registers can be called granary books, which were kept by merchants to keep records of their goods. With an increase in the number of business transactions, books of other forms began to be used: for accounting for the receipt and consumption of materials, cash, etc. Later, in order to divide labor between employees who keep records, instead of books, they began to use cards and free sheets. Cards are intended, as a rule, for organizing accounting of various objects. analytical accounting, For example, inventory cards for accounting of fixed assets, cards for accounting of materials in the warehouse. Free sheets are large-format accounting registers, they contain more information than cards. Free sheets include statements, order magazines, etc.

By way of doing accounting registers are subdivided into chronological, systematic and combined. In chronological registers, operations are recorded in sequence, their commitments, such registers include logs. In systematic ledgers, transactions are additionally grouped by economic content, For example, cash book, material accounting cards, etc.

Accounting documents

The question of what is the result of an accountant's work can be answered in one word - reporting. Accounting documents are drawn up at the end of each quarter according to the data of accounting registers.

Reporting is a set of forms and indicators, as well as explanatory materials to them, reflecting the results of financial and economic activity enterprises.

In accordance with the Federal Law "On Accounting" dated 21.11.96 No. 129-FZ, the company provides quarterly and annual financial statements in a certain amount of standard forms. These forms of financial statements are submitted to the tax office within a month after the end of the quarter and three months after the end of the year. Additional information is submitted to the statistical office.

Interim quarterly financial statements contain a balance sheet (form No. 1) and a profit and loss statement (form No. 2). Annual reporting in addition, should include:

• statement of changes in equity (form No. 3);
• cash flow statement (form No. 4);
• annex to the balance sheet (form No. 5);
• explanatory note to the report.

The main requirements for reporting are:

• reliability - reporting should reflect real business transactions that can be easily verified;
• completeness - reporting should contain all the necessary data for stakeholders and include relevant comments;
• neutrality - reporting should not reflect the interests of any person;
• continuity - the sequence of application of reporting forms and their content from one reporting period to another.

Document flow

Under document flow in accounting, they understand the order and path of passage of documents through all instances from the moment they were drawn up until they were sent to the archive.

The movement of primary documents in accounting is regulated by the document flow schedule, which is drawn up by the accountant and approved by the head of the enterprise. The document flow schedule establishes the purpose of primary documents, the procedure for their registration and the deadline for submitting them to the archive. The workflow schedule can be drawn up in the form of a diagram, schedule or a list of works, indicating the performers and the timing of the movement of documents. Each performer is given an extract from the workflow schedule, which lists the documents related to the field of his activities, and the terms for the provision of these documents.

Control over the implementation of the workflow schedule is carried out by Chief Accountant.

All primary documents, accounting registers, accounting reports and balances are subject to transfer to the archive. Before the documents are transferred to the archive, they are stored in the accounting department in special cabinets or safes.

Certain rules and periods of storage of documents in the archive have been established. For example, primary and accounting documents are stored for 5 years, inventory documentation, audit reports - 3 years, accounting reports and balances, quarterly balances - 3 years, annual - 10 years, personal accounts of workers and employees - 75 years, etc.

Correction of errors in accounting

Accounting documents must be filled out correctly and clearly, without blots and corrections. But sometimes errors occur during record keeping.

Errors can be local, when information distortion occurs in one document, for example, the date is incorrectly written, or transit errors - if the error automatically passes through several accounting registers, for example, if the amount of any operation is incorrectly indicated. In documents issuing monetary transactions, corrections are generally not allowed, such documents are rewritten anew.

The most common error correction methods are:

• proofreading;
• "Red storno";
• additional entry.

At proofreading method, the incorrect text or amount is crossed out with a thin line so that the corrected entry is visible, and the correct text is written on top. This type of correction is specified in the margin with the signature of the person who made the correction.

Method "Red storno" applies when the calculation indicates an amount greater than it should be. In this case, an additional entry to clarify the amount to be corrected is drawn up with red paste (pen) or it is framed. The red reversal entry is considered negative, so this amount is deducted when calculating the totals.

For example, on the debit of account 20 and credit of account 70 instead of the amount of 528 p. indicated the amount of 582 p. When correcting an error using the "red storno" method, the excess amount (54 rubles) is entered into the accounts with red paste or framed. In the final calculation, this amount will be deducted.

Account 20 "Main production"

primary accounting document

Primary documents form the basis of all accounting. The financial and economic activities of the organization are accompanied by the performance of numerous operations. For this purpose, an element of the accounting method is applied - documentation. Documentation is the main method of accounting monitoring of the economic activity of an organization, its primary control. Document - this is a written evidence of a completed business transaction, which gives legal force to the accounting data. The documentation serves as a basis for subsequent accounting records and ensures the accuracy, reliability and indisputability of accounting indicators, as well as the ability to control them.

The documents must be legally binding, i.e. contain a number of mandatory details (indicators):

• - Title of the document;
• - date;
• - the name of the organization on behalf of which the document was drawn up;
• - Contents of operation;
• - quantitative and cost meters;
• - the name and position of the persons responsible for its implementation and the correctness of registration;
• - personal signatures of these persons and their decryption;
• - organization seals, stamps.

Documents should be drawn up by such means that ensure the preservation of records for a long time (ink, ballpoint pen, typewriter, printer). Primary documents must be drawn up either at the time of the transaction (cash, banking), or immediately after its completion. Those who drew up and signed the document are responsible for its timely and high-quality creation, for the reliability of the data and its transfer to deadlines to write to accounting registers.

The documents include:

• - primary (invoices, invoices, cash receipts and expenditures, pick-up sheets, etc.);
• - accounting registers (reports of cashiers, order magazines, general ledger, commodity reports, etc.);
• - reporting (balance sheet and annexes to it).

All records in accounting are kept on the basis of primary documents, then information from them is transferred to accounting registers, where they are systematized, that is, recorded in accounting accounts. At the end of the reporting period, according to the accounting registers, the reporting of the enterprise is filled in.

Primary documentation gives rise to the movement of accounting information, provides accounting information necessary for a continuous and continuous reflection of the economic activities of the enterprise.

By appointment, all primary documents are divided into: organizational and administrative, source documents, documents accounting registration, combined.

• - organizational and administrative (orders, instructions, instructions, powers of attorney) permit the conduct of operations, and the information contained in them is not reflected in the accounting registers;
• - exculpatory (invoices, claims, receipts, etc.) reflect the fact of the operation, the information contained in them is recorded in the accounting registers. There are a number of documents that combine a permissive and an exculpatory nature (cash outflow orders, pay slips for payment wages), the data contained in them are entered into accounting registers;
• - accounting documents are drawn up in the accounting department on the basis of administrative or supporting documents to summarize accounting records, such documents are accounting statements, overhead calculations, development tables.
• - combined documents simultaneously perform the functions of administrative and vouchers and accounting. For example, an invoice for the release of material assets contains an order to release materials from the warehouse to the workshop, as well as the registration of their actual issue, etc.

According to the method of reflecting transactions, documents are divided into one-time and accumulative.

One-time documents are used only once to reflect a single transaction or several simultaneously performed transactions. After registration, a one-time document goes to the accounting department and serves as the basis for reflection in accounting. For example, cash receipts and receipts, payrolls, etc.

Accumulative documents are drawn up over a certain period (week, decade, month) to reflect homogeneous recurring transactions that are recorded in them as they are performed. At the end of the period, totals are calculated for the key figures used for the accounts. Cumulative documents include limit - fence cards, two-week or monthly orders, etc.

At the place of preparation, documents are internal and external.

Internal documents are prepared in the enterprise to reflect internal transactions. For example, cash receipts and expense orders, invoices, acts, payrolls, etc.

External documents are filled out outside the boundaries of the given enterprise, they are received in a formalized form. For example, invoices, bank statements, waybills, etc.

According to the order of drawing up, documents are primary and consolidated.

Primary documents are drawn up for each individual transaction at the time of its commission. For example, a cash receipt order, payment orders, acts for the write-off of fixed assets, etc.

Summary documents are drawn up on the basis of previously drawn up primary documents. Their use facilitates the control of homogeneous operations. They can be executive, accounting, and combined. For example, advance and cash reports, grouping and cumulative statements. In particular, the advance report, being a combined one, performs the functions of an exculpatory and accounting document. It gives full characteristic settlements with accountable persons: the balance or overspending of the previous advance, the amount of this advance, the amount spent, the balance and the date it was entered into the cashier's office or the overrun and the date of its reimbursement by the enterprise. In addition, the advance count provides for a description of the production costs of the accounts after the report has been reviewed and approved. On the back of the report is a list of separate expenses and their supporting documents.

According to the order of filling out, the documents can be classified into manually drawn up and using computers.

Documents drawn up manually, filled in manually or on a typewriter.

Documents executed with computing technology, automatically register information about production operations at the time of their commission.

Acceptance, verification and accounting processing of documents. The documents received by the accounting department are processed to prepare them for entries in the accounting registers. The main stage of the accounting processing of documents in the organization is the verification of the received documents in essence, in form, arithmetically.

When checking documents in essence, it is necessary to establish the legality, correctness and expediency of the completed business transaction. According to current order accounting, primary documents on business transactions that contradict the legislation and the established procedure for receiving, storing and spending money, inventory and other valuables should not be accepted for execution. In case of receipt of such primary documents by the accounting department, the chief accountant must inform the head of the organization about the illegality of a particular business transaction.

Preliminary control is carried out by the accounting department when drawing up documents. It is also important because most of the documents are financially responsible persons, and not accounting employees.

Checking the form allows you to make sure that a form of the appropriate form was used to register a specific business transaction, all the numbers are clearly marked, the content of the operation and all the details are reflected.

After that, the accountant conducts an arithmetic check, which boils down to checking the correctness of arithmetic calculations and calculations, taxation of documents. Taxation is done by multiplying the quantity by the price. Arithmetic check allows you to control the arithmetic calculations of the totals, the correctness of the reflection of quantitative and cost indicators.

After verification, the accountant processes the documents. Document assignment consists in determining the accounts to which the business transactions drawn up in the documents should be recorded on debit and credit.

The main areas for improving documentation are unification and standardization. .

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the album of unified forms of primary accounting documentation.

The unification of the forms of primary accounting documentation is of great importance for improving accounting, since it establishes and consolidates uniform requirements for documenting the economic activities of organizations, systematizes accounting, excludes obsolete and arbitrary forms from circulation, contributes to the rational organization of accounting.

Unified documents- these are standard documents, approved in the prescribed manner and intended for registration of homogeneous transactions in organizations with different forms of ownership and various industry characteristics.

Standardization - setting the same, standard dimensions for model documents, which allows you to reduce paper consumption for the production of documents, simplifies their processing and storage.

Primary accounting documents are used in every enterprise. All of them are important in their own way and should be mandatory taken into account in the work. They are drawn up in accordance with the forms of primary accounting documents of accounting registers. Their full list and design rules are presented in this article.

Design features

Speaking of primary documents, they mean those papers that are responsible for each of the economic events that occurred at the enterprise. When preparing this kind of documentation, each accountant should remember that there are no specific and clearly fixed forms of primary documents and accounting registers. The choice rests with the enterprise. It is this that decides which of possible forms, it is convenient for him to use in his activities. It is also important to indicate all the details when filling out the form of primary accounting documents. They just have a mandatory list, from which nothing can be excluded. It is worth noting that information about what form of primary accounting documents the company uses must be specified without fail in the accounting policy of the company. This is very important point.

List of primary accounting documents

The list of primary stocks includes nine important securities:

1. Packing list.
2. Calculation forms.
3. Record of acceptance.
4. Fixed asset movement documents.
5. Money orders.
6. Papers on cash transactions.
7. Advance report.
8. Accounting information.
9. Act prescribing offset.

This list of primary accounting documents is generally accepted and is used in all enterprises.

Packing list

This primary accounting document is intended to reflect all movements of inventory items. The invoice must contain the data specified in the invoice. It is worth noting that this paper must be drawn up in two copies. As a certification of this document, the signature of the head and the seal of the organization is used. As for the invoice registration form, usually enterprises use TORG-12. Usually it is used by wholesale companies. The form must contain the details of both the contract on the basis of which the transaction is carried out, and the details of the consignment note. It also includes information about the participants in the operation and the goods being transferred. The consignment note must contain information about the attached papers. As for the signatures, they are put by both sides. It is important to know that those organizations whose work does not involve the use of a seal have the right not to certify this type of document with it.

Calculation forms

Payroll compiled according to the T-49 form. The form of this primary accounting document is number 0301009. Its use is limited only for enterprises conducting budgetary or government activities. According to this document, a full and further calculation of the salaries of employees is made. The main data of the form of this kind are the timesheet, tariff rate, the amount of deductions and offsetting. Other organizations, as well as individual entrepreneurs give out wages to their staff in the form 0504401. The basis for accruals here is also the time sheet. The need for this documentation is due to the need to reduce the workflow in the organization. This primary accounting document is compiled by the accounting staff, who, after preparing the papers, transfer them to the cashier. After all the funds specified in the document have been issued to the personnel, it should be returned to the accounting department. The form given to the cashiers must be signed by the head of the company.

Record of acceptance

The reason for the execution of this primary accounting document is the transfer to the customer of the work or services performed by the enterprise. He confirms that all agreements have been complied with and the customer is satisfied with the results obtained. The form of the act does not have a mandatory established format. But there is a list of data that it should contain. It includes such marks as the name of the company, the date of formation of the document, the reflection of the person who drew up the document, the format of work, positions and signatures of the responsible persons. There is also a unified form of KS-2. It does not apply to all types of work or services. it can only be used if the contractor is engaged in capital construction... If this form is finalized, it can be used for construction and installation work at civil or residential facilities.

Fixed asset movement documents

In this case, the company's employees use the following types of primary documentation:

• Form OS-1 - an act describing the fact of acceptance or transfer of fixed assets. This form of primary accounting documents is used in the case of the transfer of objects. It should be noted that buildings or structures do not belong to them.
• OS-1a - this form applies to buildings or structures.
• OS-4 - issued in the event of writing off the company's fixed assets.
• INV-1 - This is suitable for recording the fact of an inventory.
• INV-1a - suitable for cases of inventory of intangible assets.

Each of these forms has a unified form. Its use is mandatory in the preparation of primary accounting documentation.

Money orders

This paper is drawn up in accordance with the OKUD 0401060 form. When forming the form, several stages of filling should be followed:

1. Entering the number and date of the payment.
2. Indication of the type of payment in a special column. In this case, you can use such a mark as "Urgent" or "Mail".
3. Prescribe There are 28 codes from 01 to 28. These can be taxpayers, banks, credit institutions and others.
4. Entering the payment amount. It must be written down in words and numbers.
5. TIN, KPP, name, Bank details.
6. You should also register similar details of the recipient.
7. This stage involves the indication of additional codes and ciphers - type, sequence and code.
8. Entering information about the subsequent payment.
9. Signing of the PP.

Depending on the type of payment, this form is filled out in full or in part.

Cash transactions

In this case, it is possible to issue two basic forms. The first is an incoming cash order, the second is an outgoing one. So, PKO is issued in cases when new funds arrive at the cashier. The format of this primary accounting document is regulated by the State Statistics Committee of the Russian Federation. Fill it up on hard copy in the form of KO-1 or in in electronic format... The document is signed by the chief accountant and remains for storage in the accounting department. As for the consumable cash order, then the features of its design are similar. Its only difference is the goal. It is filled in in cases of the issuance of funds. Another feature is the vastness of filling options - it can be Word and Excel. Primary accounting documentation of this type issued in the form of KO-2.

Advance report

Like all primary documents and accounting registers, this form is a report on the activities of the enterprise. In fact, an advance report is drawn up in cases where an employee needs to account for the funds received by him from the cash desk and spent on the needs of the company. The main information included in this form are:

• The amount of funds received by an employee of the enterprise.
• The purpose for which the funds were spent.
• Actual costs.
• Balances or surpluses that the employee had to pay from their budget.

These positions are certainly very important, but they are considered invalid if the form advance report no supporting documents attached. As for the design of this type of primary documentation, it is simplified due to the presence of a unified form. It is called AO-1. If the company wishes to develop its own form, then this is also permitted. The most important thing is to include everything in the document. required details... Most often, enterprises use a unified form. The form is drawn up in a single copy within three days from the date of issue of money. The document must be approved by the head of the employee who took the submission. You can submit an advance report in both paper and electronic form.

Accounting information

This type of primary documentation is drawn up under three conditions:

1. If there is a need to correct a mistake made in the process of forming standard accounting transactions.
2. For an operation that requires manual scattering of charges.
3. When registering transactions involving atypical accounting documents.

Most often, an accounting statement is still used to indicate errors. This document can be called universal, since it is suitable both for the current period and for any others. The advantage of this form for the current period is the ability to maintain correct turnover amounts. This is realized by entering a cancellation or posting additional amounts. Clear fixed form accounting statement applies only to state structures... Other taxpayers may use their own form. It is only important that it includes the following information:

1. Name of company.
2. The title of the document and the date of its formation.
3. The essence of the operation.
4. Amounts and quantities required.
5. Signatures of all responsible persons.

It is worth noting that if an enterprise plans to use its own form, then it must indicate this fact in the accounting policy.

Offsetting Act

The essence of this form is to reflect the repayment of mutual debts between the company and the employee. In order to carry out the offset, it is necessary to fill out an act and an agreement on the behavior of this operation. The act is drawn up at the stage when the enterprise puts forward a counter-debt to its employee and it is convenient for the parties to offset it against the debt. If such conditions are convenient for both participants, then a special agreement is drawn up, confirming the desire of the parties to offset.

Primary accounting documents

(English basic record documents) - according to the legislation of the Russian Federation on accounting, supporting documents that must be used to formalize all business transactions carried out by the organization, on the basis of which they are conducted, drawn up at the time of the business transaction or immediately after its completion and certifying the fact of the corresponding transaction. Since the registration of P. u.d. is the beginning of accounting registration of business transactions, they form the basis of accounting information, providing accounting information necessary for a continuous and continuous reflection of the economic activities of the organization. To P. o.d. include orders, contracts, acceptance certificates, payment orders, cash receipts and debit orders, invoices, invoices, orders, receipts, sales receipts and other similar documents. The information contained in the PDS is systematized and accumulated in the process of maintaining accounting registers.

Basic information about P. o.d. established by the Federal Law "On Accounting" ** (Art. 9). P. o.d. are taken into account if they are drawn up according to the form contained in the albums of unified forms of primary accounting documentation. Psd, the form of which is not provided for in these albums, must contain: the name of the document; the date of its compilation; the name of the organization on behalf of which it was drawn up; the content of the business transaction; measuring instruments of a business transaction in physical and monetary terms; the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration; personal signatures of these persons. Only if all of the listed details are present in the accounting document, the document can be considered as a payment document, taken into account and be a documentary confirmation of the fact of a business transaction. It is not prohibited to include in the P. and other, in addition to mandatory, details. Legislation may establish special requirements for the compilation of certain types of payment documents. For example, the rules for drawing up invoices are established by the Procedure for maintaining invoice journals when calculating value added tax, approved by Decree of the Government of the Russian Federation of July 29, 1996, No. 914.

Forms of personal documents used for processing business transactions, for which standard forms of documents are not provided, as well as forms of documents for internal financial statements are approved upon acceptance accounting policies organizations.

Small businesses can use standard interdepartmental forms of business administration for documenting operations, departmental forms, as well as forms independently developed in relation to the corresponding standard ones, which contain mandatory and ensure the accuracy of the reflection in the accounting of the transactions performed. The payroll documents received by the accounting department of an organization that is a small business entity are checked in form for completeness and correctness of their registration and in content from the point of view of the legality of documented operations and logical linkage of individual indicators.

The list of persons who have a personal accountancy is approved by agreement with the chief accountant. As a rule, such persons are employees of the accounting department, supply and sales departments, contractual and some other services. Pd, which formalize business transactions with in cash, are signed by the head of the organization and the chief accountant or persons authorized by them.

P. o.d. must be drawn up at the time of the transaction, and if this is not possible, ~ immediately after its completion. Timely and high-quality registration of P.D., their transfer to those established for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who drew up and signed these documents. Making corrections to cash and bank accounts. not allowed. To the rest of the P.U.d. corrections can be made only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed these documents, indicating the date of the amendments.

To control and streamline the processing of data on business transactions on the basis of P. are compiled. They contain data on business transactions recorded in primary documents, as well as new aggregated indicators. By compiling consolidated accounting documents, it is possible to reduce the number of entries in accounting accounts. Consolidated documents include, for example, grouping lists, development tables, cost allocation statements, reports or statements on the movement of products, raw materials, materials, etc.

P. o.d. can be withdrawn only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation. In such cases, or other organizations have the right, with the permission and in the presence of representatives of the bodies carrying out the seizure of the Psd, to make copies of them indicating the grounds and date of seizure.

Big Law Dictionary... Academic.ru. 2010.

See what "Primary accounting documents" are in other dictionaries:

Primary accounting documents- (English basic record documents) according to the legislation of the Russian Federation on accounting, supporting documents that must be used to formalize all business transactions carried out by the organization, on the basis of which ... Encyclopedia of Law

Primary accounting documents- (primary accounting documents) Written evidence of the facts of economic life. They reflect all the data that is used for accounting. P. o.d. are drawn up either in a unified form (accounting documents ... ... Economics and Mathematics Dictionary

primary accounting documents- Written evidence of the facts of economic life. They reflect all the data that is used for accounting. P. o.d. are drawn up either in a unified form (documents for the accounting of materials, payment orders, ... ... Technical translator's guide

Primary accounting documents- All business transactions carried out by the organization must be formalized with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept. Primary accounting documents are accepted to ... ... Vocabulary: accounting, taxes, business law

PRIMARY ACCOUNTING DOCUMENTS- (English primary accounting documents) - written evidence of the facts of economic life. They reflect data that is used for accounting. Requirements for P. o.d. reflected in the Federal Law "On ... ... Financial and credit encyclopedic dictionary

Primary accounting documents- 1. All business transactions carried out by the organization must be formalized by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted ... Source: the federal law from ... ... Official terminology

Accounting documents Encyclopedia of Law

See Primary accounting documents ... Big Law Dictionary

Primary accounting documents- all business operations carried out must be formalized by supporting documents, which are primary accounting documents, on the basis of which accounting is kept ... Encyclopedic dictionary-reference book of the head of the enterprise

Consolidated accounting documents- see Primary accounting documents ... Encyclopedia of Law

Books

• Trade. Handbook of an accountant of a trading enterprise + CD, Agafonov MN .. For an accountant of a mini-market and a megamall, a point of wholesale or commission trade, a retail network and a small store, this practical guide will help to establish and correctly maintain accounting ...