Extract of primary documents. Primary accounting documents (main list)

Accounting is a scientifically organized system designed to collect, process, register and analyze information used in financial and economic activities. Accounting reflects business transactions expressed in monetary terms.

Briefly about accounting, you can say: "Everything has a price!". Any transactions of purchase and sale of goods and services, contractual relations between partners, suppliers and buyers, labor relations related to the accounting of working hours and wages - all can be reduced to a monetary “denominator”.

With the help of accounting, the performance of various business transactions is reflected, which reflects the activities of any enterprise, regardless of the form of ownership and type of activity.

The totality of accounting data allows you to determine the final financial result of the work, analyze and determine the prospects for further work to improve performance indicators.

Primary documentation in accounting: what is it?

Primary documentation in accounting is the basis of accounting. If you visually represent the accounting system as a spreading tree with dense foliage, then the leaves are the primary accounting documents.

Leaves are collected in "branches" - registers, from which a powerful "crown" of a tree is created - synthetic accounting for accounting accounts, and a powerful green crown is a pledge of a blossoming tree, those. correct and complete accounting in the company.

In what order it is carried out, you can find out in our new publication by the link.

Sample primary accounting document - timesheet.

What is the primary document in accounting?

The primary document is a standard form of a certain sample, filled out in accordance with the requirements of accounting, methodological recommendations of statistical, tax, insurance, banking and other authorities.

Standard forms of primary documents are approved by state statistics bodies. Various narrowly focused documents are approved by ministries and departments by type of activity.

Primary documents are required for the execution of business transactions, they confirm the implementation of the sale-purchase transaction, lease, receipt and expenditure of money, payment to suppliers. Primary documents are the basis of accounting in an organization.

Corrections in primary documents

1. If this is not a strict reporting form, then the document must be rewritten correctly, and the damaged document must be destroyed.

2. Cross out the strict accountability form with a slanting red line from one coal of the sheet to another and make the entry "canceled". Do not destroy the damaged form.

3. Acceptable corrections: cross out the wrong entry with one thin line, make the correct entry on top, write "Believe corrected" next to it, sign the official and seal the enterprise.

4.It is forbidden! Completely strike out or shade the incorrect entry; it must be visible under the strikethrough line.

What is a business plan, what is it for and how to draw it up yourself, you can find out

A sample of the primary document is a consignment note.

Storage period for primary documents

All documents are kept at least 5 years.
HR documents related to personal accounts of employees, payroll, withholding taxes and contributions to the pension fund are kept for at least 75 years.
For the destruction of documents, by order of the enterprise, a commission is created, which draws up the destruction of documents with a special act.

What is the responsibility of the founders for the debts of the legal entity they created - find out

Correct and reliable maintenance of primary documentation in the accounting department, compliance with document flow, will ensure accurate accounting at the enterprise.

What are primary accounting documents? The answer is in the following video:

Primary accounting documents or primary, as they are called by an accountant, is the basis of accounting, both accounting and tax. It is impossible to conduct legal entrepreneurial activity without proper registration, maintenance and primary documents.

The Law "On Accounting" dated 06.12.2011 No. 402-FZ indicates that "every fact of economic life is subject to registration by a primary accounting document."

To make sure that you have all the necessary documents, you should regularly check your accounting department, and for those who do not have time for this, we recommend the free accounting audit service.

The primary organization proves in writing the fact of the business transaction, confirms the business expenses when calculating the tax base, establishes the responsibility of the performers for the performance of business transactions by them. Primary documents are requested by tax inspectors when checking declarations and reports, and they are necessary when passing checks.

Considering that not only accountants, but also managers, individual entrepreneurs, sales managers and other employees fill out and draw up primary documents, we suggest that you familiarize yourself with the requirements for these documents.

Who develops the forms of primary documents?

Primary accounting documents are unified(the form of which was developed by Rosstat (formerly Goskomstat of the Russian Federation) or the Central Bank) and independently developed by taxpayers.

Article 9 of Law No. 402-FZ contains the following list of mandatory details of primary documents (unified or independently developed):

Title of the document;
date of preparation of the document;
the name of the economic entity that compiled the document;
the content of the fact of economic life;
the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
the name of the position of the person who made the transaction, the operation and the person responsible for its execution;
signatures of these persons.

As for the seal, although it is not indicated in the number of required details, if there is a field "M.P." (place for printing) its imprint is required.

If the taxpayer is satisfied with the unified forms from the State Statistics Committee (fortunately, the list of them is huge), then it is not necessary to develop their own forms. There is also the concept of "modernized primary organization", i.e. unified primary documents, to which the taxpayer has made his own additions.

Note, cannot be independently developed and approved forms of the following primary documents:

cash documents;
payment order and other settlement bank documents;
unified forms for settlements using the cash register;
waybill;
payroll and payroll.

Such primary documents can only be unified.

Where can I find samples of unified primary documents?

The development and approval of forms of primary documents is under the jurisdiction of the State Statistics Committee (now Rosstat). Today, unified forms developed in the 90s of the last century continue to be used. Only settlement (payment) documents developed by the Bank of Russia have a relatively new edition - from 2012.

Such documents are called differently: acts, journals, invoices, statements, orders, books, instructions, calculations, powers of attorney, orders, etc. Using this table, you will find in which Goskomstat Resolution the unified forms of primary documents you need are published.

Purpose of primary documents	Legal act
Personnel, working time and payroll accounting	Resolution of the State Statistics Committee of the Russian Federation of 05.01.2004 N 1
Accounting for cash transactions	Resolution of the State Statistics Committee of the Russian Federation of 08/18/1998 N 88; Resolution of the State Statistics Committee of the Russian Federation of 08/01/2001 N 55;
Accounting for settlements using KKT
Settlement (payment) documents	Regulation on the rules for transferring funds (approved by the Bank of Russia on June 19, 2012 N 383-P as revised on April 29, 2014)
Accounting for trade and catering operations	Resolution of the State Statistics Committee of the Russian Federation of December 25, 1998 N 132
Accounting for work in capital construction and repair and construction works	Resolution of the State Statistics Committee of the Russian Federation of 11.11.1999 N 100
Accounting for work in road transport
Accounting for the work of construction machines and mechanisms	Resolution of the State Statistics Committee of the Russian Federation of 28.11.1997 N 78
Accounting for fixed assets and intangible assets	Resolution of the State Statistics Committee of the Russian Federation of January 21, 2003 N 7
Accounting for low-value items
Accounting for products and inventory	Decree of Rosstat dated 09.08.1999 N 66
Material accounting	Resolution of the State Statistics Committee of the Russian Federation of 10.30.1997 N 71a
Inventory Posting	Resolution of the State Statistics Committee of the Russian Federation of 08/18/1998 N 88

On our website you can download the forms of unified primary documents and by.

A strict reporting form (SRF) is also a primary document, but there are special requirements for it. The list of obligatory details of the BSO is wider than the list of ordinary primary documents, in particular, it is mandatory to indicate the TIN and the presence of a seal imprint.

In the article "" you can find out in which cases it is necessary to use the unified form of this document, and when it can be developed independently.

Errors in primary documents

First of all, primary documents must contain correctly specified mandatory details. According to the Ministry of Finance, the taxpayer can take into account the costs of the primary, if it contains only insignificant errors.

Such errors should not prevent the exact establishment of the seller and the buyer, the name of the goods and their value, other circumstances of the documented fact of economic life (from the letter of the Ministry of Finance dated February 4, 2015 No. 03-03-10 / 4547).

Unfortunately, the typical streamlined wording of the explanations of officials often does not make it possible to clearly understand which inaccuracies or errors in the primary documents will be recognized as insignificant.

For example, is it a minor mistake if the taxpayer's name contains lowercase letters instead of capital letters? In another letter, dated 02.05.2012 No. 03-07-11 / 130, the Ministry of Finance indicated that such errors as replacing capital letters with lowercase letters and vice versa; changing letters in places; incorrect indication of the organizational and legal form is not an obstacle to the identification of the taxpayer (with the correct TIN and other details).

But the following errors can be recognized as significant for primary documents:

arithmetic errors (the value / quantity of goods or the amount of tax is incorrectly indicated);
different names of the same product (for example, the specification for the contract for the supply of candy is named "Waffle sweets in chocolate", and in the invoice - "Bear in the North");
inaccurate job titles of those who sign the primary documents (for example, the power of attorney says “Deputy General Director”, and in the acceptance certificate - “Deputy Director”);
the amounts in figures do not coincide with those indicated in words (instead of 155,000 rubles (one hundred fifty-five thousand rubles), 155,000 rubles (fifty-five thousand rubles) are written.

The tax inspectorate may not accept expenses for such primary documents; the counterparty may also have problems when deducting VAT.

You can correct primary documents only by proofreading(the incorrect text is crossed out with one thin line, and the correct text is inscribed on top). Corrections are accompanied by the inscription "Fixed", the date and signatures of the responsible persons. Corrections of incoming and outgoing orders, bank documents and SRF are unacceptable. They have to be compiled anew.

Pay attention to the fact that the primary documents are signed during the validity period of the power of attorney issued for their signing, otherwise the inspectors will consider that the documents were signed by an unauthorized employee. The same should be monitored regarding the signatures on your primary organization of representatives of counterparties: the powers of attorney issued to them must be up-to-date.

When preparing primary documents, one must be careful not only to fill them out, but also to the correspondence of their dates and other details to other documents, for example, contracts and invoices. So, it will be controversial to deduct VAT on the invoice, drawn up before the consignment note.

Questions from the tax authorities will cause invoices or acts signed before the contract, the execution of which is confirmed by primary documents. There is a way out of this situation, provided for in paragraph 2 of Art. 425 of the Civil Code of the Russian Federation: indicate in the text of the agreement such a clause "The terms of this agreement also apply to the relations of the parties that arose before its conclusion."

Or, for example, in the act it is indicated that the work was completed in the period from 10 to 30 March, while in the contract the term of work is set as from 10 to 30 April. In this case, you can draw up an additional agreement to the contract, where you can indicate the actual deadline for the completion of the work, or indicate in the act itself that the work was completed ahead of schedule.

Contractors need to be careful when the customer signs the work performance certificates. If subcontractors were involved under a work contract, then the contractor must sign acts with them before the work is handed over to the customer. If these dates do not correspond, the tax authorities may consider the costs of the subcontractor unreasonable and not recognize them when calculating the tax base.

Document flow of primary documents

Document flow of primary documents includes the following stages:

registration of the primary document;
transfer of the document to the accounting department, where it is checked and entered into the registers;
current storage and subsequent transfer of the document to the archive.

Far from being an idle question - when should the primary documents be drawn up? The answer to this is in Article 9 of Law No. 402-FZ “The primary accounting document must be drawn up when committing a fact of economic life, and if this is not possible - immediately after its completion. "

It is unacceptable to draw up primary documents a few days after the business transaction. All employees who have the right to draw up the primary organization must comply with the document flow schedule, in which, for example, the following deadlines for submitting documents to the accounting department can be set:

incoming and outgoing cash orders - on the day of drawing up;
documents related to registration of sales - no later than the next working day;
advance reports - no later than three working days after spending the funds;
certificates of incapacity for work - no later than the next working day after going to work, etc.

As for the documents signed by counterparties, the obligation to transfer them in a timely manner can be stipulated in the text of the agreement, for example, as follows: "The Buyer undertakes to transfer to the Supplier the originals of the signed consignment notes, acts and invoices no later than two working days from the date of their signing."

When the signed primary is transferred to the accounting department, the form of the document is checked; availability of required details; the legality of the conducted business transaction; arithmetic calculations. The data of the verified primary documents are entered into the accounting registers.

The current storage of primary documents is usually carried out in the accounting department, and at the end of the year, documents are grouped by date, assembled into bundles and transferred to the archive. It is necessary to store primary documents for at least five years.

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

Basic information

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

Accounting objects are:

procurement of raw materials for the production process;
purchase of material resources and their subsequent expenditure;
spending on production activities;
movement of manufactured products and work in progress;
volume of finished products;
shipment and sale of products;
settlement transactions with suppliers, customers and buyers;
reporting to banks, founders and financial structures;
other.

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

Basic concepts

The definition of a primary document means a document that covers the initial information about the results of any activity.

The primary document is the written proof of the implementation of the business operation. This document is drawn up at the time of the operation or immediately after its completion.

That is, accounting documents that confirm the fact of a business transaction are considered primary. Any information that is present in the primary documents is required to be displayed in accounting.

For its accumulation and systematization, accounting registers are used. They contain data on all business transactions carried out in the organization.

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

The main types of primary documents are:

money orders;
/ etc.

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

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

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 in the process of obtaining VAT. However, at the same time you will need to present an invoice or act.

At the same time, the Tax Code mentions the invoice in direct connection with the primary documents.

What are their functions

The fundamental purpose of the primary document is the confirmation of the legal force of the performed business transaction.

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

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

That is, data on all economic activities of the organization are stored in the primary documents. Primary documentation is stored to ensure the personal needs of the enterprise, as well as to be provided to the controlling structures.

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 for primary accounting documents are defined in the Federal Law No. 402 dated 6.12.11 "On accounting".

But although the use of some uniform forms is not considered mandatory, there is nothing to prevent their use.

The decision on this matter is taken by the head of the economic entity. It is he who approves the forms for primary documents on the presentation of the person responsible for maintaining accounting.

On the letterhead, the code is located in the upper right corner. If a business operation is drawn up using not a standard form, but using an independently developed form, then the "code" is not required.

In accordance with clause 19 of this provision, the presence of corrections, blots and erasures or the use of corrective funds in bank documents, receipt / debit cash orders, attached receipts and documents replacing them is not permissible.

If an error is detected, bank and cash documents cannot be accepted for execution. Their re-compilation is required 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 are the following:

The primary document is signed by a person from a specially approved list	The list of persons entitled to sign primary documents is determined by the head of the organization in agreement with the chief accountant. If the documents relate to transactions of a financial nature, then they are signed by the head and the person in charge. It is prohibited to reproduce the signature of the head by facsimile in the process of registration of primary documents
The primary document should be drawn up at the time of completion	Business transaction or immediately upon its completion. The document drawn up after some time is not recognized as legal
It is prohibited to correct bank and cash documents	Corrections are allowed in other primary documents, but only if there are confirming signatures of the responsible persons and the date of the amendment is indicated.
It is necessary to carefully check the correctness of the primary documents	The absence of mandatory details does not allow the document to be unambiguously recognized as an official confirmation. Even if the taxpayer manages to prove the legality of the document through the accompanying documentation, he will have to spend a lot of time on discussion disputes and possibly litigation
A mandatory requirement is the execution of primary documents	In the state language in national currency. If there are documents in a foreign language, it is necessary to translate them into Russian

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 (UPD).

Video: primary documents

The UPD form is a functioning form of invoice, which is supplemented by the indispensable indicators of primary documentation.

The status "1" at the UPD allows this document to replace not only an invoice, but also an act or invoice.

In this case, the FRT is simultaneously applied in the calculations for and in the recognition of expenses in the process of taxation of profits. UPD with the status "2" replaces only the act or invoice.

In the FRT, the elements of the invoice and the primary document confirming the completion of the business operation are combined. The legislation does not prohibit the issuance of invoices or waybills on both sides of the same paper medium.

Do I need to put a stamp

Stamp does not belong to the obligatory requisites of primary documents. The mention of it is not contained in Article 9, Part 2 of the Federal Law No. 402.

Therefore, it is necessary to put a seal if the organization uses its own development of a document that provides for the presence of 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 the accounting policy of the organization or by agreement of the parties.

Who is responsible for their safety

Article 17 of the Federal Law "On Accounting" obliges the organization to keep primary documentation, accounting registers and financial statements for a specified period.

According to the standards of the state organization of archiving, this period cannot be less than five years. During storage, it is necessary to ensure protection against unauthorized edits.

Any corrections must be reasoned and duly certified. The content of accounting registers and financial statements is a trade secret.

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

Properly processed documents are transferred to the archive for storage. 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 the enterprise is practically impossible. Therefore, it is so important to know and follow the procedure for drawing up and processing primary documents.

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

1. Each fact of economic life is subject to registration by a primary accounting document. It is not allowed to accept for accounting documents that formalize the facts of economic life that did not take place, including those underlying the imaginary and sham transactions.

2. Mandatory details of the primary accounting document are:

1) the name of the document;

2) date of preparation of the document;

3) the name of the economic entity that compiled the document;

5) the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

6) the name of the position of the person (persons) who performed (performed) the transaction, operation and responsible (responsible) for its registration, or the name of the position of the person (persons) responsible (responsible) for the registration of the event;

(see text in previous edition)

7) signatures of the persons provided for in clause 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.

3. The primary accounting document must be drawn up when the fact of economic life is committed, and if this is not possible - immediately after its completion. The person responsible for the registration of the fact of economic life ensures the timely transfer of primary accounting documents for the registration of the data contained therein in the accounting registers, as well as the reliability of these data. The person entrusted with the accounting, and the person with whom the contract for the provision of accounting services has been concluded, are not responsible for the compliance of the primary accounting documents drawn up by other persons with the fait accompli of economic life. Requirements in writing of the chief accountant, another official entrusted with accounting, or a person with whom an agreement on the provision of accounting services has been concluded, in relation to compliance with the established procedure for documenting the facts of economic life, submitting documents (information), required for accounting, an official entrusted with accounting, or a person with whom an agreement on the provision of accounting services has been concluded, are mandatory for all employees of an economic entity.

(see text in previous edition)

4. Forms of primary accounting documents are determined by the head of an economic entity upon the proposal of an official who is entrusted with accounting. Forms of primary accounting documents for public sector organizations are established in accordance with the budgetary legislation of the Russian Federation.

(see text in previous edition)

5. The primary accounting document is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

6. In the event that the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document to another person or to a state body on paper, an economic entity is obliged, at the request of another person or state body, at its own expense, to produce on paper copies of the primary accounting document drawn up in the form of an electronic document.

7. Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who drew up the document in which the correction was made, indicating their names and initials or other details necessary to identify these persons.

8. If, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are seized, copies of the seized documents made in the manner prescribed by the legislation of the Russian Federation are included in the accounting documents.

Primary documentation in accounting

Welcome, dear readers, to my blog!

Usually, I go through my work mail every day, but this week it has not grown, and a lot of letters have accumulated. Today I decided to sort it out and the topic of a new article came by itself. Let's talk about primary documentation, because this is the basis of registers and an important part of an accountant's work.

During my studies, this topic was not the most important, and it is difficult to master it in theory, but having entered the job, I had to catch up. Let's sort out all the nuances in advance in order to avoid difficulties in the future. In the previous topic, we disassembled accounting registers, I know it is a little complicated, but after today's article it will become a little easier.

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

The concept and purpose of the primary documentation of the enterprise.
Mandatory details and changes to primary documents are allowed.
Groups, types, levels of detail and possible edits of documents.
Terms of validity and storage of primary documentation.

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

How to work correctly with primary accounting documentation

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

The documents you will be working with fall into two groups:

Received from someone;
Outgoing from you.

How to work with incoming documents?

1. Determine: is this document an accounting document?

The document accepted for accounting must contain information essential for reflection in the accounting, that is, carry information about any perfect economic event.

For example, a cashier's check "speaks" about payment to someone (money consumption), an invoice - about the movement of goods and materials (income-expense), etc. But, for example, an employee's application with a request to issue an advance payment without a manager's visa cannot be accepted for work ...

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

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

The document, in other words, must be related to this enterprise, that is, it must contain the details of your organization, or they must be written out to your employee.

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

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

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

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

For example, the utility billed you without realizing that another organization, such as the landlord, was paying for the electricity you were using.

3. Check the details.

The counterparty is responsible for the correctness of his details himself. Now many enterprises use computer programs and therefore, as a rule, they do not make mistakes in their details, although this happens. But your details should be double-checked - they can often contain errors.

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

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

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

There can be several seals in one organization. Check if the stamp is on this document. For example, the invoice should not be stamped with the words "Human Resources".

It also happens that a document is mistakenly written out for an organization similar in name. In all such cases, you must contact this organization and demand that the document be redone.

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

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

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

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

5. Determine: what period the document belongs to.

The periods can be:

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

It depends on whether it is necessary to take this document into account. Yes, it also happens that, for example, they bring an invoice for the past period - it is at your discretion to take it into account or not.

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

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

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

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

Accounting sections:

Cashbox,
Bank,
Materials,
Goods,
Fixed assets,
Accountable persons,
Suppliers,
Buyers, etc.

How to work with incoming documents

There is a regulation of documents for accounting sections. You can read this in any accounting textbook. For example, a bank statement is a document of the "Bank" section, the same is the name of the register where you will put this document.

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

Determine what the incoming inventory is for your company: material, commodity, fixed asset, intangible asset or service / work (and this happens)?

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

The product, unlike the material, is not used in work, it is purchased for further sale, that is, for sale. This is its only difference. In practice, paper, gasoline, and cement can be a commodity, depending on what we trade.
The reference book of goods in the 1C program is called "Nomenclature".

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

For example, this is a table, computer, car, etc. And after a few years of operation, they will remain a table, computer and car. Depreciation (wear) of the OS occurs only during operation.

In the 1C program, OS are called fixed assets.

It also happens that for a certain service (work) they write out a document, as if they sold the goods to you. For example, a service station has replaced the oil in your car's engine, and the invoice instead of “oil change” is written “engine oil such and such, such and such quantity, at such and such a price”.

Ask yourself a question: did we actually get this product on hand? No. Then - this is a service (work) and you need to receive this document accordingly.

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

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

One of the worst drawbacks an accountant can have is laziness. A document postponed "for later" can cause a lot of trouble.

Therefore, it is better to process documents as soon as possible after receipt. Documents that were postponed for objective reasons should be finalized as soon as such a possibility appears.

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

Some documents may have consequences in the future. For example, the Notification of the Tax Committee may cause unpleasant consequences in the future: the arrest of the account, etc. Therefore, such documents must be dealt with immediately, postponing all other cases.

There are also documents that can have unpleasant consequences after you confirm their correctness. For example, a Reconciliation Statement showing your accounts payable may be the basis for filing a lawsuit against your company.

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

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

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

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

Documents about the expected receipt of which you know should be required from the counterparty or the responsible employee if they are not received on time.

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

Primary documents in accounting

The basis for entries in the accounting registers are source documents.

Primary documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, in accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended by 26.03.2007 No. 26n)

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

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

In the forms approved by the Goskomstat of Russia, information coding zones are provided, which are filled in in accordance with all-Russian classifiers.

Codes for which there are no references to all-Russian classifiers (for example, columns with the name "Type of operation") are intended to summarize and systematize information when processing data by computer technology and are put down according to the coding system adopted by the organization.

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

You can develop on your own only those documents that are not contained in the albums of unified forms.

Details of primary accounting documents

The obligatory requisites of primary accounting documents include:

Title of the document;
date of its compilation;
the name of the organization on behalf of which the document was drawn up;
the content of the business transaction in physical and value 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.

Timely and high-quality execution of primary accounting documents, their transfer to the accounting department in a timely manner for reflection in the accounting, as well as the reliability of the data contained in them are ensured by the persons who drew up and signed these documents.

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

The documents that formalize business transactions with funds are signed by the head of the organization and the chief accountant. Instead of the head and the chief accountant, other officials can sign in the primary documents, but their list must be approved by the head of the organization and agreed with the chief accountant.

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

Types of documents

All primary documents can be divided into the following groups:

organizational and administrative;
exculpatory;
accounting documents.

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

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

Some documents are both permissive and exculpatory. These include, for example, an expense cash order, payroll, etc.

Organization workflow schedule

For the correct conduct of primary accounting, a document flow schedule is developed and approved, which determines the procedure and timing of the movement of primary documents within the enterprise, their receipt in the accounting department.

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

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

Accounting registers

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

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

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

In appearance, the accounting registers are:

books (cash, main);
cards (accounting of fixed assets, accounting of materials);
magazines (free or graded sheets).

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

chronological (logbook);
systematic (general ledger of accounts);
combined (magazine orders).

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

synthetic (general ledger of accounts);
analytical (cards);
combined (order magazines).

Records in primary documents should be made by means of ensuring the safety of these records for the time set for their storage in the archive.

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

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

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

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

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

The rest of the primary accounting documents can be corrected only by agreement with the participants in business operations, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

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

Storage periods for primary accounting documents

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

Recovery of primary documents

Accounting legislation does not contain clearly established rules that govern the procedure for restoring primary documents in case of their loss.

In a number of normative acts, only the storage periods for primary accounting documents are determined. The legislation does not establish what an organization should do in case of loss of documents for reasons beyond its control. In the Letter of the UMNS of Russia in Moscow dated 13.09.2002 No. 26-12 / 43411, the head of the organization is recommended in case of loss or destruction of primary documents:

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

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

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

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

In this case, the taxpayer can choose three options:

If possible, restore lost documents (at least partially).
To make corrective entries on expenses that have not been documented and reflect the corrections in the revised income tax declaration for the reporting year, because expenses that have not been documented are not recognized as expenses in tax accounting.
To enable representatives of the tax authority in the event of a tax audit to determine the amounts to be paid to the budget, by calculation based on the data available to the taxpayer, as well as on the basis of data on other similar taxpayers (subparagraph 7, paragraph 1 of article 31 of the Tax Code of the Russian Federation).

Seizure of primary documents

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

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

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