Approved forms of primary documents. Primary accounting documents: form matters

This is evidenced, in particular:

• or violation by the debtor of the payment deadline;
• or information about financial problems debtor.

After a doubtful debt is recognized as unrealistic for collection, including due to the expiration of the term limitation period, it is subject to write-off.

Provision for doubtful debts

The reserve for doubtful debts is created in order to financial statements organization data about it accounts receivable were reliable. Therefore, if there is a doubtful debt, it is necessary to create a reserve, even if the organization is a small business (clause 70 of the Accounting Regulations No. 34n).

The accrual or reduction (restoration) of the reserve for doubtful debts is documented in an accounting statement-calculation. To calculate the provision for doubtful debts, the amount of debt is taken including VAT.

The procedure for creating and using a reserve for doubtful debts is determined by the organization independently and is fixed in accounting policy(Clause 7 PBU 1/2008).

Accounting policy

Therefore, if you intend to create a reserve, this should be indicated in the tax accounting policy (Letter of the Federal Tax Service of Russia for Moscow dated June 20, 2011 N 16-15/ [email protected]).

If the organization does not intend to create a reserve, then this may not be written about in the accounting policy.

In accounting, if there is a doubtful debt, the organization is obliged to create a reserve (clause 70 of the Accounting Regulations No. 34n).

Therefore, the accounting policy needs to be fixed (clause 7 of PBU 1/2008):

• criteria for recognizing a debt as doubtful;
• way to create a reserve.

In the latter case, additions will need to be made to the accounting policy.

Accounting for the creation and use of the Provision for Doubtful Debts

In accounting, the accrual and use of the reserve for doubtful debts is reflected in the following entries:

After the year following the year in which the reserve for doubtful debts was created and not used in some part of it, it is subject to restoration to income by an entry in the debit of account 63 “Provisions for doubtful debts” and the credit of account 91 “Other income and expenses” ", subaccount "Other income".

Moreover, if this debt retains the status of doubtful, then a reserve must be accrued for it again.

Provision for doubtful debts and financial statements

Thus, accounting simultaneously reflects:

• and doubtful debts in full;
• and the amount of the created reserve.

• accounts receivable are reduced either by the entire amount of the doubtful debt or by part of it;
• retained earnings decrease by the same amount.

Algorithm for calculating and using the reserve for doubtful debts in accounting

Interval method.

The amount of contributions to the reserve is calculated quarterly (monthly) as a percentage of the debt amount, depending on the length of the delay, for example, as in tax accounting.

So according to clause 4 of Art. 266 of the Tax Code of the Russian Federation, the amount of the reserve for doubtful debts is accrued depending on the timing of the debtor’s violation of its obligations at the end of the corresponding period (quarter or year) based on the results of the debt inventory.

According to this standard, amounts of receivables are included in the calculation of the reserve as follows:

Expert way.

A reserve is created for each doubtful debt in an amount that, in the opinion of the organization, will not be repaid.

If the interval or expert method is used:

• If the debt for which the reserve was created is recognized as uncollectible, it is written off against the reserve. If the reserve amount is insufficient, the part of the debt not covered by the reserve is written off as other expenses;
• When the debt for which the reserve was created is repaid, the amount of the reserve is restored, i.e. included in other income.

The amount of deductions to the reserve for doubtful debts is determined according to the Organization's data for several years as the share of bad debts in total amount receivables of a certain type.

For example, the share of goods not paid for by buyers in the total amount of buyer debt.

On the last day of each quarter (month), the amount of the reserve is determined using the formula:

The amount of the reserve for doubtful debts of a certain type as of the last day of the quarter (month) = The amount of receivables of this type as of the last day of the quarter (month) X The share of bad debts in the total amount of receivables of this type according to the organization.

If the resulting amount of the reserve is greater than the amount of the reserve created on the last day of the previous quarter (month), it is necessary to include the difference between them in other expenses (add additional reserve). If it is less, include the difference between them in other income (restore the reserve).

With the statistical method:

• If a debt of the type for which the reserve was created is considered bad, the debt is written off against the reserve. If the reserve amount is insufficient, the part of the debt not covered by the reserve is written off as other expenses;
• If a debt of a type for which a reserve was not created is recognized as bad, as well as when any debt is repaid, the amount of the reserve is not adjusted.

According to the company's accounting policy, reserves for doubtful debts are created in an expert manner, based on data received by the accounting department from the head of the sales department.

As of the beginning of the second quarter, there were no reserves for doubtful debts. Data on the company's accounts receivable are shown in the table.

<*>The debt of Organization B is written off as bad based on the order of the head of the company.

Under given conditions, the creation and use of reserves for doubtful debts occurs as follows.

On June 30, the company creates a reserve for doubtful debt for Organization B in the amount of RUB 18,000,000. (RUB 30,000,000 x (100% - 40%)).

On September 30, the company increases the reserve for doubtful debt for Organization B to 30,000,000 - by 12,000,000 rubles. (RUB 30,000,000 x 100% - RUB 18,000,000), and also creates a reserve for doubtful debt of Gamma LLC in the amount of RUB 5,000,000. (RUB 25,000,000 x (100% - 80%)).

In the fourth quarter, the debt of Organization B is written off against the reserve.

The provision for doubtful debt of Organization D is restored in connection with the payment of the debt.

IN balance sheet Accounts receivable data will be reflected in the following amounts:

Example. Creation of a reserve for doubtful debts in a statistical way and its use

According to the organization's data over the previous 3 years, 2% of the cost of shipped goods is not paid at all by buyers, and therefore the organization creates a reserve for doubtful debts to pay for goods.

The company's accounting policy stipulates that the reserve is created statistically.

As of March 31, the outstanding debt for shipped goods amounted to 20,000,000 rubles, the balance of the reserve was 400,000 rubles. (RUB 20,000,000 x 2%).

Data on goods shipped in the 2nd - 4th quarters, on debt repayment and on debts recognized as bad are shown in the table.

Under given conditions, the creation and use of the reserve will proceed as follows.

As of June 30, outstanding accounts receivable will amount to RUB 30,000,000. (20,000,000 + 25,000,000 rubles - 15,000,000 rubles), and the amount of the required reserve is 600,000 rubles. (RUB 30,000,000 x 2%). Therefore, the organization will make contributions to the reserve in the amount of 200,000 rubles. (600,000 rub. - 400,000 rub.).

As of September 30, outstanding accounts receivable will amount to RUB 25,000,000. (30,000,000 + 20,000,000 rubles - 25,000,000 rubles), and the amount of the required reserve is 500,000 rubles. (RUB 25,000,000 x 2%). Therefore, the organization will restore the reserve in the amount of 100,000 rubles. (600,000 rub. - 500,000 rub.).

In the fourth quarter, the organization will have to write off bad debt in the amount of 600,000 rubles. Since the balance of the reserve is only 500,000 rubles, part of the debt in the amount of 500,000 rubles. will be written off against the reserve, the remaining 100,000 rubles. - included in other expenses.

As of December 31, outstanding accounts receivable will amount to RUB 24,400,000. (RUB 25,000,000 + RUB 20,000,000 - RUB 20,000,000 - RUB 600,000), and the amount of the required reserve is RUB 488,000. (RUB 24,400,000 x 2%). Since there is no reserve balance at the reporting date, the organization will make contributions to the reserve in the amount of RUB 488,000.

The accounting entries will be as follows:

In the balance sheet, data on receivables for payment for goods will be reflected in the following amounts:

Accounting information

The accounting certificate is prepared by the organization's accountant.

Please note that the required form of accounting certificate is not established by law.

Therefore, it must be developed independently and approved by order of the head of the organization as an annex to the accounting policy (Part 4, Article 9 of Law No. 402-FZ).

In this case, the certificate form must contain all the details required for the primary document (Part 2, Article 9 of Law No. 402-FZ).

ACCOUNTING REPORT-CALCULATION

Accounting for bad debts off balance sheet

Responsibility for failure to create a reserve for doubtful debts

Under him current legislature recognizes the distortion of any article (line) of the financial reporting form by at least 10% (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

This may entail imposition administrative fine for officials in the amount of 2,000 rubles. up to 3,000 rub.

In addition, when conducting a field trip tax audit an organization for violating accounting rules in connection with not accruing a reserve for doubtful debts may be brought to justice tax liability in the amount of 10,000 rubles. up to 30,000 rub. (Clause 1-2 of Article 120 of the Tax Code of the Russian Federation).

In conclusion, using an example, we present the stages of creating and using a reserve for doubtful debts in accounting:

Example:

The organization rented out the premises.

Sum rent amounted to 118,000 rubles, incl. VAT-18,000 rub.

The accounting policy provides for the creation of a reserve for doubtful debts.

At the same time, the accounting policy states that the amount of contributions to the reserve is calculated quarterly based on the results of the debt inventory as a percentage of the debt amount depending on the duration of the delay as follows:

If the period of violation by the debtor of its obligations at the end of the quarter (six months, 9 months, year) does not exceed 45 days, then a reserve for this debt is not created.

In case of delay from 46 days to 90 days inclusive, 50% of the debt amount is reserved.

If the debtor does not pay for more than 90 days, the reserve increases to the full amount of the debt.

In tax accounting, a reserve for doubtful debts is not created.

Based on the results of the inventory, it was found that as of September 30, 2016, the tenant’s debt in the amount of RUB 354,000 was not paid on time. - the period of delay is 95 days.

Application of PBU 18/02

The resulting permanent difference leads to the formation of PNO. Its value is 20% of the amount of the constant difference.

PNO in accounting is reflected by the following entry:

Debit 68, subaccount "Calculations for income tax", Credit99, subaccount "PNO/PNA",

The amount of PNO is reflected.

Then these transactions should be reflected in accounting as follows:

But almost any entrepreneurial activity accompanied by a considerable amount of various documentation. A reasonable question becomes, what are the primary documents?

Basic information

Primary accounting means the initial stage of generalization of individual business operations, which characterize the main processes of the organization.

The following are recognized as accounting objects:

• procurement of raw materials for the production process;
• purchase of material resources and their subsequent expenditure;
• expenses for production activities;
• movement of manufactured products and unfinished production;
• volume of finished products;
• shipment and sale of products;
• settlement transactions with suppliers, customers and buyers;
• reporting to banks, founders and financial institutions;
• other.

All these operations are accompanied documentation. Information about business processes and related nuances is displayed in primary documentation.

Basic Concepts

The definition of a primary document is a document that covers the initial information about the results of an activity.

The primary document is written evidence of the implementation of a business transaction. This document is drawn up at the time of the transaction or immediately upon its completion.

That is, they are considered primary accounting documents, confirming the fact of a business transaction. Any information present in primary documents is required for display in accounting.

Accounting registers are used to accumulate and systematize it. They contain data on all business transactions carried out in the organization.

After a certain period, information from the accounting registers in a grouped form is moved to the financial statements.

Main types primary documents are considered:

• money orders;
• / etc.

These documents contain information about the business transaction carried out. In some cases, forms of primary documents are classified as strict reporting forms.

Based on the type of operations, primary documentation is divided into papers accounting for fixed assets, wages, cash transactions, Money And so on.

It deserves special attention. In fact, this document is hardly primary, since it does not outline a specific business transaction, being an appendix to the primary document.

The need for an invoice arises during the VAT collection process. However, at the same time you will need to present an invoice or act.

In the same time Tax code mentions the invoice in direct connection with the primary documents.

What are their functions

The fundamental purpose of the primary document is to confirm the legal validity of the completed business transaction.

At the same time, for carrying out operations, responsibility is established for some performers for the completed operations.

The primary document stores everything necessary information about a specific business transaction, and the fact of the existence of the document confirms the execution of the action.

That is, primary documents store data on all business activities of the organization. Primary documentation is stored to meet the personal needs of the enterprise, as well as for provision to regulatory authorities.

It is on the basis of primary documents that accounting is carried out. Based on the data available in the documents, financial and tax reporting is created.

Current regulatory framework

The basic rules on primary accounting documents are defined in Federal Law No. 402 of December 6, 2011 “On Accounting”.

But although the use of some unified forms is not considered mandatory, nothing prevents their use.

The decision on this matter is made by the head of the subject economic activity. It is he who approves the forms for primary documents upon the proposal of the person responsible for accounting.

On the form, the code is located in the upper right corner. If a business operation is completed using not a standard form, but using an independently developed form, then it is not necessary to register the “code”.

In accordance with clause 19 of this provision, the presence of corrections, blots and erasures, or the use of corrective means in banking documentation, cash receipts/expenditure orders, attached receipts and documents replacing them is not permitted.

If an error is detected, bank and cash documents cannot be accepted for execution. They need to be re-drafted taking into account the basic requirements.

It is important that incorrectly executed or damaged cash documents cannot be destroyed. They must be crossed out and then attached to the cash report (register) for the day they were issued.

Emerging nuances

In the process of drawing up and processing primary documents, many different nuances arise. Among the main ones the following can be noted:

What is a two-sided document

In some cases, when preparing primary documentation, it is allowed to use a two-sided primary document. This is the form of a universal transfer document (UDD).

Video: primary documents

The UPD form is a functioning form of an invoice, which is supplemented with essential indicators of the primary documentation.

The “1” status of the UPD allows this document to replace not only an invoice, but also a document or invoice.

At the same time, the UTD is simultaneously used in calculations for and in the recognition of expenses in the process of taxation of profits. UPD with status “2” replaces only the act or invoice.

The UPD combines elements of an invoice and a primary document confirming the completion of a business transaction. The legislation does not prohibit the issuance of invoices or delivery notes on both sides of one paper medium.

Do I need to stamp it?

Seals are not among the mandatory details of primary documents. There is no mention of it in Article 9 Part 2 of Federal Law No. 402.

Therefore, it is necessary to put a stamp if the organization uses its own document that requires a seal.

But at the same time, it is imperative to certify with a seal those documents for which the presence of a seal is provided for by law. For example, these include invoices and.

Also, the need for a seal may be determined by accounting policy organization or by agreement of the parties.

Who is responsible for their safety?

Article 17 of the Federal Law “On Accounting” obliges organizations to preserve primary documentation, accounting registers and financial statements for a specified period.

According to standards government organization archival affairs given period cannot be less than five years. During storage, protection against unauthorized edits must be ensured.

Any corrections must be justified and properly certified. The contents of accounting registers and financial statements are a commercial secret.

For its disclosure, persons who have access to information are responsible in accordance with the norms of the legislation of the Russian Federation. The primary ones are initially stored accounting documents in closed cabinets under the supervision of the organization's chief accountant.

Properly processed documents are transferred for storage to the archive. The owner of the enterprise is directly responsible for their safety.

The presence of primary accounting documents is an integral part of the activities of any organization.

Without them, the normal existence of an enterprise is practically impossible. Therefore, it is so important to know and follow the procedure for drawing up and processing primary documents.

Every company should use standard forms to reflect the facts of the business transactions. Let's consider which unified forms of primary accounting documents are approved by the government. ContentsImportant aspects What forms of primary accounting documents are used (list)? What is their shelf life...

Primary accounting documents are important both in matters of accounting and in determining the volume 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 payment, special conditions etc. His data is used to organize accounting based on the analytics of settlements with counterparties, but he himself 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 on 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.
• Documentation accounting registration. 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.

By appearance The following registers are distinguished:

• 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(example - 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.

Read more about accounting registers see 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 accounting register.

Primary accounting documents are important not only in accounting matters, but also regarding tax legislation, in particular determining the scope of obligations. Therefore, it is extremely important for those responsible for drawing up primary documentation to know all the nuances of accounting, and in addition, understand their classification to simplify the work.

What are primary accounting documents

Primary documents are considered to be those that register certain business actions that have already been carried out. You can leave an entry in accounting and enter it into the register only if you have documentation primary accounting. It is considered an integral part of the enterprise management system. Based on this, we can safely say that primary accounting documents are documentary evidence of completed transactions related to the economic activities of the entity and brought a certain economic effect.

Classification

All points affecting the issue regarding the primary subject are subject to the provisions and norms of 402-FZ. The regulation states that these certificates are needed when interacting with tax authorities as confirmation of the correctness of the calculations. This means that tax authorities will not have any complaints regarding the process of determining the tax base.

In accordance with current regulations, primary documentation is subject to mandatory storage for 4 years. During this period, tax authorities can request documents for study and verification at any time. In addition, primary documentation often acts as evidence in litigation.

It is worth noting that specific forms of primary documentation are not fixed at the legislative level. On this issue, a business entity has the opportunity to choose an option that will satisfy its needs and will serve as a good help in further work.

Primary accounting documents: list

Usually, full list certificates performing fundamental functions remain unchanged and are approved at the highest level. Currently this category includes:

1. Agreement. They stipulate the specific terms of the transaction, the responsibilities of the parties and financial questions. In general, all the conditions that are in one way or another related to the transaction are indicated here. Note that for some operations written form contract is not required. Thus, from the moment the buyer receives the sales receipt, the transaction is considered concluded.
2. Accounts. Using documents of this type the buyer confirms his willingness to pay for the goods (services) of the seller. In addition, invoices may include additional conditions transactions and fixed specific prices that the seller sets for its products and services. If for some reason the buyer is not satisfied with the product (service) presented to him, he has the right to demand a refund of his funds based on the invoice.
3. Packing list. It displays full list all goods or materials that are transferred. The invoice must be drawn up in several versions depending on the number of participants in the transaction.
4. The act of acceptance and transfer. It is compiled based on the results of the provision of the service as confirmation that the result of the work meets the previously stated criteria and is fully approved by the receiving party.
5. Payslips. They display all issues related to payroll settlements with hired personnel. Moreover, all information regarding bonuses, additional payments and other mechanisms for financial incentives for employees should be displayed here.
6. Acceptance and transfer certificates No. OS-1. This type of documentation is used to record any activities related to the input or output of fixed assets.
7. Cash documents, which include incoming and outgoing cash orders, and in addition, a cash book. They contain information regarding financial transactions carried out as part of the sale.

Classification

The types of primary documents in accounting are quite diverse and primarily depend on the specific purpose of using the document in the foreseeable future. However, the most popular classification feature is the division of primary documentation into internal and external.

An internal document is the property of the company and is issued by it to resolve certain issues. It is compiled by the company’s specialists and applies exclusively within the jurisdiction of this company. Thus, this category consists of those documents that are necessary for effective management economic activity within one company. At the same time, if a document is received by a company from outside or is compiled by company specialists and subsequently transferred to other legal entities ( tax authorities, clients, etc.), then it will be recognized as external.

In turn, internal documents also have their own classification characteristics, which make it possible to group them into three categories:

1. Administrative (organizational). They indicate the information that must be conveyed to the knowledge of company employees, structural divisions and branches and their managers. With their help, the company issues certain orders that must be carefully followed. This group includes a variety of orders, instructions and much more.
2. Executory (exculpatory), which initially display facts confirming the conduct of certain business operations and their completion.
3. Accounting documents. This category is general and is needed to systematize information contained in other papers and their further collection into a single document.

Under certain circumstances, documentation may also be combined. This group includes those papers that may simultaneously contain key features of organizational and supporting documentation. The most striking examples here are various cash orders, requirements, advance reporting and much more.

Accounting registers and their classification

When making any transaction, primary documentation is prepared. As soon as it is fully completed, all information specified in it must be duplicated in the appropriate accounting register. And it is a kind of carrier that accumulates basic information on the transaction. Based on the essence of the register, we can highlight several classification characteristics. For example, in appearance, registers appear to users in the form of books, simple sheets and index cards.

Based on the mechanisms for maintaining the register, three more groups can be distinguished:

1. Chronological, in which all events that occurred are indicated in strict compliance with the time frame. That is, you first need to indicate those operations that occurred earlier and so on. Such registers are the most complex, since they contain a huge amount of information, and quite often some action can be left out.
2. Systematic, in which initially all transactions are entered in the form economic indicators. Thus, registers of this type reflect the economic effect of completed business transactions and analyze indicators of expenses and income. The most striking example of a systematic register is the cash book.
3. Combined, which have the fundamental features of both systematic and chronological registers.

Contents of primary documentation

Many users have questions about what constitutes primary accounting documents and what requirements apply to them. At the legislative level, several provisions are enshrined that establish that in the documents of the primary couple in mandatory certain information must be present. In particular, in accordance with paragraph 2 of Article 9 of Federal Law-402, the primary documentation must contain the following information:

• Title of the document;
• Date of preparation;
• information about the person who drew up the specified document (full name of the enterprise);
• the essence of the economic activity related to this document;
• financial calculations regarding the transaction;
• signatures of the officials responsible for the transaction and their initials.

Sample primary accounting document

Rules for document preparation

The legislator establishes certain rules for the preparation of primary accounting documents. Thus, one of the key requirements is accuracy and the absence of any grammatical and punctuation errors and typos. If tax service finds certain shortcomings, the violator will have to redo the document, and if the violation is repeated, you may be subject to penalties. In general, on this issue you should pay close attention to the following recommendations:

1. The use of ballpoint and ink pens, special computing equipment and computers is allowed.
2. Compilation can begin when it is planned to carry out certain business transactions that need to be displayed. At the same time, in exceptional situations, it is entirely possible to draw up a document after the completion of the transaction.
3. All calculation data must be shown in both numerical and written form. Thus, there should be a caption next to each number.
4. It is extremely important to fill out all the details indicated on the form. If for some reason there is no information, you cannot leave a blank line. A dash should appear in it.

If you do not follow these recommendations, you may encounter significant difficulties. Thus, if the tax service finds the document incorrect during an audit, doubts will arise about the correctness of the calculations made and the determination of the tax base.

If for some reason it is necessary to make certain adjustments, under no circumstances should you use correctors and shading, as they are unacceptable. Corrections can be made in the following ways:

1. Contour correction. If incorrect information is provided, it must be crossed out with a thin line and the correct information indicated next to it. In this case, there must be a footnote in place of each such correction. "Corrected Believe" indicating the date of correction and signature official, who made the edit. However, we note that in the case of documents reflecting the receipt and expenditure of funds, this method will be inappropriate.
2. Additional entry. This method is used in situations where the total values ​​of transactions are executed with significantly reduced indicators. In order not to compose the document in a new way, you can do additional postings for missing amounts in the current period or the next one.
3. Reversal. An incorrect entry is corrected using negative values. All incorrect information is repeated in red ink, and the correct entries are indicated next to it.

The primary report can be compiled both in written and electronic form. IN Lately many companies duplicate information and create both paper and electronic versions. The former are subsequently used for internal interests, but electronic copies are submitted for verification to the Federal Tax Service upon request.

Several conclusions can be drawn. The state does not approve any mandatory forms for primary documentation, which gives business entities the right to independently determine the form of the document that will be used in practice in the future. Immediately after registration of the document, all data from it must be transferred to the accounting register.