Every day, a company undergoes many operations. Accountants issue invoices to counterparties and send them money, calculate wages, penalties, calculate depreciation, prepare reports, etc. Dozens of documents of various types are drawn up every day: administrative, executive, primary. Last group is of great importance for the activities of the enterprise.
What are "primary documents"?
Every event in the economic life of an organization must be confirmed by paper. It is formed at the time of the transaction or immediately after its completion. Preparation of transactions and reporting is carried out on the basis of the information specified in the primary accounting documents accounting. The list of them is large. In this article we will look at the main, most commonly used documents.
Why is a primary needed?
Primary documentation is an integral element of accounting. As mentioned above, it is formed at the time of completion or immediately after the completion of the operation and is proof of the reality of one or another fact of the economic life of the enterprise.
The list of primary accounting documents for one transaction may include:
- Agreement.
- Check.
- Cashier's check or other payment document.
- Consignment note.
- Certificate of completed work.
Required details
Currently, there are unified forms of primary accounting documents. They are used to reflect information about different operations; accordingly, the list of columns in them is different. Meanwhile everything primary documents contain uniform mandatory details. Among them:
- Name of the enterprise.
- Title of the document (to
- Formation date.
- Contents of the operation for which the document was drawn up. For example, when filling out an invoice, the corresponding column may indicate “Transfer of materials for processing.”
- Monetary and natural indicators. The former are used to reflect cost, the latter - quantity, weight, etc.
- Positions of responsible employees ("chief accountant", "storekeeper", etc.).
- Signatures of the persons involved in the transaction.
Important point
Legal force has a primary document containing all the required details.
Please note that properly executed papers can be used in legal proceedings as evidence of the validity (or otherwise) of claims. Many documents are drawn up by counterparties. It is necessary to carefully check the correctness of the registration and under no circumstances sign for suppliers (contractors, etc.) if they have not done so.
It is necessary to carefully store primary documentation.
Do you need a seal on the primary?
In practice, many counterparties make complaints about its absence on the TTN form and some other documents. Let us remind you that since 2015, most organizations have been exempted from the obligation to have a seal. Such businesses may use it at their own discretion. If it exists, then information about its presence must be specified in the accounting policy.
In the case where the counterparty insists on using a seal when registering the primary document, and the enterprise has the right not to put it on legal grounds, the counterparty must be sent an appropriate written notice with links to regulations governing this question.
Agreement
If the counterparty is a long-time partner, then it is quite possible to conclude an agreement for several transactions. In this case, it is important to clearly state the deadlines for fulfilling obligations, the sequence and procedure of calculation, and other nuances. An agreement can be drawn up for the sale of goods, provision of services or performance of work. It is worth saying that civil law also allows for the oral conclusion of an agreement. However, in entrepreneurial activity As a rule, written forms of contracts are used.
Check
In this document, the supplier indicates the amount to be transferred to the counterparty for the product, service or work. When making a payment, it is assumed by default that the subject consents to the transaction.
The invoice must include:
- Document name.
- Name of services (goods, works) for which payment is made.
- Price.
- Total amount.
- Details for payment.
Currently, the entire list of accounting documents is contained in the 1C program, so they are processed automatically.
Please note that the account has no special value for regulatory authorities. In it, the seller fixes a set price. From the position of an accountant, an account is the most important primary document on the basis of which accounting entries are formed.
An invoice is a type of invoice. This paper contains a special line for indicating VAT amounts.
Payment documentation
You can confirm the fact of payment cashier's check or other similar document. The payment confirms the fact of payment for the delivery of products, services, or work. The specific type of document is selected depending on the payment method: cash or by bank transfer.
One of the most popular payment documents is a payment order. It represents an order from the account owner for the bank to transfer funds to the specified account. The document can be used when paying for services, goods, for advance payment, loan repayment, etc.
In case of making contributions to the budget, field 22 “Code” is filled in. IN payment order This column indicates the UIN (unique identifier). Thanks to it, the fiscal authority recognizes the payer.
The "Code" field in a payment order can be filled in differently. This depends on how exactly the entity fulfills its obligation to the budget: voluntarily or at the request of the regulatory authority.
Consignment note
The TTN form is issued by the shipper. is the basis for transferring the cargo to the recipient. The document is drawn up in 4 copies. According to the TTN, the seller accounts for the sale, and the buyer accounts for the delivery of the goods.
Please note that the TTN is drawn up when transporting cargo using the company’s own resources. If transportation is carried out third party company, form 1-T is issued.
Another important point: the information in the TTN must match the information in the invoice.
Certificate of completed work
This document is drawn up between the customer and the supplier. The act is confirmation of the completion of work and provision of services at the agreed cost within the time frame established by the agreement. Simply put, this is the performer’s report to the customer.
At present, the unified form of the act has not been approved. An enterprise has the right to develop a form independently and consolidate it in its accounting policies.
The main details of the act are:
- Number and date of registration in accounting documentation.
- Date of compilation.
- Details of the agreement in accordance with which the act is drawn up.
- Duration, volume, cost of work.
- Details of the account through which payment will be made.
- Name of the customer and contractor.
- Signatures of the parties to the transaction.
The act is always drawn up in two copies.
Form M-15
This abbreviation is used to denote an invoice for the release of materials to the side. It should be noted that this document is not mandatory, but is often used by enterprises.
An invoice for the release of materials to a third party is issued when it is necessary to transfer valuables from the main (head) office to remote divisions or other companies (subject to a special agreement).
Rules for registration f. M-15
The first part of the paper contains a number in accordance with the document flow of the enterprise. Here you should also indicate the full name of the company and OKPO.
The first table reflects the date the document was compiled, the transaction code (if the appropriate system is used), the name of the structural unit, and the field of activity of the enterprise issuing the invoice.
Similarly, information about the recipient and the person responsible for the delivery is indicated. The following is a link to the document in accordance with which the invoice is issued. This could be an agreement, order, etc.
In the main table, columns 1 and 2 indicate the accounting subaccount and analytical accounting code for all materials subject to write-off.
- name of materials indicating individual characteristics, brand, size, grade;
- item number (if it is not there, the cell is not filled in);
- unit code;
- name of the unit of measurement;
- quantity of goods transferred;
- information about actual objects released from the warehouse (filled in by the storekeeper);
- total cost of materials;
- price without VAT;
- amount of allocated VAT;
- total cost including VAT;
- inventory number of materials;
- passport number (if available);
- record number in accordance with the registration card.
The invoice is signed by the accountant, the employee responsible for releasing valuables from the warehouse, and the recipient.
Advance reports in "1C"
Generating reporting documents is one of the most common activities of an accountant. Many payments made in cash are documented in advance documents. These include travel expenses, business purchases, etc.
Often, company employees receive funds from the cash register for business expenses. After purchase the necessary values(for example, stationery), employees report and provide accounting documents with supporting documents.
The accountant, in turn, must record all expenses in the accounting system. You can open “Advance reports” in “1C” in the “Bank and cash desk” section, “Cash desk” subsection. A new document is entered using the "Create" button.
At the top of the form indicate:
- Name of the enterprise.
- The warehouse to which newly received valuables will be capitalized.
- An employee reporting for funds received under the report.
The document contains 5 bookmarks. In the "Advances" section you should select the document for which the funds were issued:
- Money document.
- Expense cash order.
- Debiting from the account.
If goods were purchased with the funds issued, they are reflected on the tab of the same name. In the "Container" section, indicate information about returnable containers (for example, water bottles). The "Payment" tab reflects information about cash paid to suppliers for the purchase of an object or issued against an upcoming delivery.
In the “Other” section, data on travel expenses is indicated: daily allowance, fuel costs, tickets, etc.
"Universal" form
In the list of primary accounting documents there is one paper that can be used in a variety of situations. It is used in the formation of both accounting and tax reporting. We are talking about an accounting document. The form is required if it is necessary to correct a mistake. In addition, the document is necessary when performing transactions that require explanations, reflection of calculations, confirmation of transactions, if other papers are missing.
Nuance
It is worth saying that an enterprise has the right to confirm the completion of transactions that do not require the execution of standard (standard, unified) forms, not with the help of a certificate, but through independently developed primary accounting documents. The list of them, however, must be enshrined in the company’s financial policy.
Rules for drawing up a certificate
A single unified form has not been approved for this document. Accordingly, specialists can compose it in free form or use templates developed at the enterprise. Among the mandatory information that the certificate must contain, the following should be noted:
- Information about the enterprise.
- Date and reasons for compilation.
- Primary accounting documents and accounting registers, to which a certificate is attached.
- Signature of the responsible employee.
You can write it on a regular white A4 sheet or on company letterhead.
When compiling, you must be very careful to avoid mistakes. The more detailed the certificate, the fewer additional questions the inspectors will have.
The document must, of course, contain only reliable information. If errors are identified during writing, it is advisable to draw up the certificate again.
Storage Features
Everything related to primary accounting documents must be stored at the enterprise for at least 5 years. The calculation of this period begins from the end date of the reporting period in which the papers were issued.
Additionally
The primary form can be issued in paper or electronic form. IN lately Increasingly, enterprises are giving preference to electronic document management. This is understandable: it takes much less time to complete and send papers.
Electronic documents must be certified with a digital signature (enhanced or regular - as agreed between the counterparties).
Responsibility
Primary documentation is the most important element of the economic life of an enterprise. In its absence, the company will face serious sanctions from regulatory authorities. Fines will also be imposed if errors or inaccurate information are identified in the primary documentation.
Violation of regulations entails punishment not only under the Tax Code, but also under the Code of Administrative Offenses. If there are grounds, the perpetrators may also be brought to criminal liability.
Conclusion
A variety of documents can be used in the work of an enterprise. Moreover, some of them may have a unified form, and some may be developed independently by the company. Regardless of this, however, all required details must be present in the documents.
Some enterprises practice using combined documents. We are talking about unified forms, supplemented in accordance with the specifics of the organization’s activities.
It is important to reflect the selected types of primary documentation in the accounting policies of the enterprise. During the course of the company's activities, the need for new documents may arise. If they are developed by the enterprise, then they should be mentioned in the accounting policy.
Please note that the counterparty can also independently develop certain forms of papers. The financial policy must indicate that the company accepts such documents from counterparties.
To record many transactions, organizations may not use unified forms of primary documentation. However, if we are talking about cash transactions, then they are executed exclusively by approved orders and other payment documents.
The accuracy of accounting and further conclusions from it depends on the quality of the primary document and the information it contains.
The information contained in the primary documents accepted for accounting is accumulated and systematized in accounting registers, the forms of which or the requirements for which are approved by the authorized body. Data from accounting registers in grouped form is transferred to financial statements.
Management determines the persons authorized to sign accounting documents. In this case, a hierarchy of signatures can be established depending on the position held, the amount of money, the scope and essence of the operation.
Businesses or organizations using electronic signatures should establish appropriate safeguards and controls regarding the right to use and access electronic signatures.(17)
Requirements for preparation of primary documents
1. Entries in primary documents must be made in ink, crayon, ballpoint pen paste, using typewriters, mechanization and other means that ensure the safety of these entries for the period of time established for their storage in the archive.
Do not use a pencil for writing.
- 2. Documents must be prepared neatly, text and numbers must be written clearly and legibly.
- 3. All details must be filled out in the document. If any details are not filled in, a dash is placed in its place. Mandatory details must be filled in.
- 4. B monetary documents The amount is indicated in numbers and words.
- 5. Primary documents must be certified by the personal signatures of the head of the organization, chief accountant or authorized persons.
- 6. Primary documents must contain transcripts of signatures of authorized persons.
- 7. Primary documents must be affixed with the seal of the organization, if this is provided for by the form and current legislation. (18)
The head of the organization must, in agreement with the chief accountant, approve in the form of an order the list of persons who have the right to sign primary accounting documents.
Timely and high-quality execution of primary accounting documents, their transfer within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.
The movement of primary documents in accounting (drawing or receiving from other business entities, acceptance for accounting, processing, transfer to the archive) must also be regulated by a schedule, which is approved by order of the manager.
To warn both managers and performers against unforeseen negative consequences and in order to save time when searching for information, it is necessary after receiving regulatory documents create a database for registering primary documents.
This means that all primary documents written out and filled out in the accounting department must have their own identifier - a code (one-time, unique number), which is assigned to them upon mandatory registration in one of the registration journals, which must be opened at each enterprise.
Procedure for drawing up documents:
- -compliance with all established details and forms of documents;
- -accuracy and clarity of presentation of the content of completed business transactions in documents;
- - timely execution of business transactions, clear, neat and legible writing of text;
- -strikethrough free seats in the absence of props;
- -indication of amounts in figures and words in all valuable documents; crossing out errors so that what has been crossed out is visible, and certifying the correct text with the signature of the person who prepared the document;
- -corrections are not allowed.(27)
Primary documents created using a mechanized method require special confirmation of the reliability of the received data, i.e. authorization and protection of registered data from unauthorized receipt of information about them. Any type of document can be transmitted by fax, but not a primary accounting document, because it does not have confirmation of its authenticity. Responsibility for the timely and high-quality creation of documents and their transfer within the established time frame for subsequent reflection in accounting lies with the persons who prepared and signed these documents.
Primary accounting for manufacturing plant- this is the information basis of management, the quality of which directly depends on the quality of accounting. Primary accounting is a complex of information and logical operations with documents accompanying any material and financial flows and their elements from input to output of production and economic facilities of the enterprise and the company as a whole.
Thus, primary documents are carriers of information about all production and economic objects and subjects and their interactions and allow a comprehensive assessment of all control factors: quantitative, qualitative, financial.(12)
This material will give you an idea about:
users of accounting information;
functions of the enterprise in organizing accounting;
primary accounting documents, their types and mandatory details;
document flow;
accounting registers and their types;
accounting accounts and their structure;
simplified working chart of accounts for a small enterprise;
various forms accounting organizations.
1. Documents in accounting
In accordance with Article 9 of the Law “On Accounting”, all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.
Primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:
- name of the document;
- date of document preparation;
- name of the organization on behalf of which the document was drawn up;
- content business transaction;
- measuring business transactions in physical and monetary terms;
- the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
- personal signatures of these persons.
A primary document is written evidence of a business transaction (payment for goods, issuance of cash on account, etc.).
In the course of its activities, an enterprise can use independently developed forms of primary documents, taking into account established requirements to primary documents. The forms of such documents are approved by the order on the accounting policy of the enterprise.
All primary documents can be divided into the following groups:
- organizational and administrative;
- exculpatory;
- documents accounting registration.
Organizational and administrative documents– these are orders, instructions, instructions, powers of attorney, etc. These documents permit the conduct of certain business transactions.
Supporting documents- this includes invoices, requirements, receipt orders, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.
Some documents are both permitting and exculpatory. These include, for example, a cash order, a payroll, etc.
Accounting documents filled out by an accountant. Among them are various reports and certificates. The information contained in them is also entered into accounting registers.
Accounting registers- These are specially adapted sheets for recording and grouping accounting data. By appearance accounting registers are:
- books (cash register, main);
- cards (fixed asset accounting, materials accounting);
- magazines (loose or lined sheets).
According to the types of records made, registers are divided into:
- chronological (registration log);
- systematic (general ledger of accounts);
- combined (journal orders).
According to the level of detail of the information contained in the accounting registers, they are:
- synthetic (general ledger of accounts);
- analytical (cards);
- combined (order journals).
Primary documents received by the accounting department (accountant) must be checked:
- by form (completeness and correctness of the document, filling in the details);
- arithmetically (counting amounts);
- by content (connection of individual indicators, absence of internal contradictions).
For proper maintenance of primary accounting, it is developed and approved document flow schedule, which determines the order and timing of the movement of primary documents within the enterprise and their receipt in the accounting department. The movement schedule of primary accounting documents may have the following form:
Entries in primary documents must be made by means that ensure the safety of these entries for the period of time established for their storage in the archive.
After acceptance, information from the primary document is transferred to the accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry into the accounting register is indicated).
Primary and consolidated accounting documents can be compiled on paper and computer media. IN the latter case the organization is obliged to produce, at its own expense, copies of such documents on paper for other participants in business transactions, as well as at the request of bodies exercising control in accordance with the law Russian Federation, courts and prosecutor's offices.
Organizations are required to store primary accounting documents, accounting registers and financial statements for periods established in accordance with the rules for organizing state archival affairs, but not less than five years.
Documents for archiving are selected in chronological order, completed, bound and filed in folders. Submission of documents to the archive is accompanied by a certificate.
An account is a way of grouping and reflecting changes in funds (property), their sources and obligations of an enterprise.
Transactions on the accounts are reflected in a monetary measure, that is, all property, its sources and obligations (debts) of the enterprise are assessed, and its value is recorded on the accounts.
A company's funds can either increase or decrease. To separately account for increases and decreases in funds, the account is divided into two parts. The left side of the account is called debit, and the right side of the account is called loan.
Graphically, the account is usually presented in the form of a table consisting of two columns:
Depending on what is reflected in the accounts, they can be:
- active;
- passive;
- active-passive.
On active accounts the accounting of the enterprise's funds and their movement is reflected (for example, fixed assets, inventories, finished products, cash, settlements, etc.).
An active account increases by debit, that is, transactions that increase it are reflected on the left side (debit) of the account.
The balance of the active account - the balance at the end and at the beginning of the period - is also recorded as a debit.
Active account structure:
On passive accounts sources of funds of the enterprise are reflected (for example, the authorized capital or authorized capital, profit) and liabilities of the enterprise (for example, bank loan, unpaid wages, etc.).
A passive account increases with credit, that is, transactions that increase it are reflected on the right side (credit) of the account.
The balance of the passive account - the balance at the end and at the beginning of the period - is also recorded as a credit.
Passive account structure:
On active-passive accounts the balance can be either a credit or a debit.
The chart of accounts is approved by the Ministry of Finance.
3. Accounting forms
Accounting forms differ in the number of registers used, their purpose, appearance and content.
There are the following three main forms of accounting:
- memorial warrant;
- journal-order.
The simplest form is “”, since any operation on a primary document (or a group of similar operations) is recorded in the “Journal-Main” book, which combines the registration journal of business transactions (chronological record) and synthetic accounts (systematic record). The Main Journal book looks like this:
In this book, account balances at the beginning of the reporting period are first recorded, then all transactions on documents are recorded, after which the turnover for the reporting period is determined (the correctness of the entry is checked: the amount of turnover for the reporting period must be equal to the sum of the debit turnover of all accounts and the sum of credit turnover of all accounts) and account balances at the end of the reporting period are identified. Based on the account balances, the final balance is compiled.
This form is used in enterprises with a small number of employees and with a small number of operations. The book can be maintained by one accountant.
The “journal-main” accounting scheme looks like this:
Memorial order form of registration is based on separate maintenance of chronological and systematic records. Accounting entries are prepared special documents– memorial orders, which are drawn up on the basis of primary documents. Memorial orders are registered in a special journal (chronological record) and based on them, general ledger account entries(systematic recording).
The form of the general ledger accounts is built with a breakdown of debits and credits for each corresponding account and looks like this:
The general ledger in this form is also called the checklist.
The general ledger accounts take into account only current turnover for the reporting period. Therefore, according to the data of the general ledger accounts, a turnover sheet for synthetic accounting accounts is compiled (at the same time, the completeness and correctness of the recording of business transactions is checked; the total of turnover in the debit and credit of accounts is verified with the total in the registration journal). It also determines account balances at the end of the reporting period, for which a new balance is drawn up.
Compared to the main journal, the memorial order form does not limit the number of transactions taken into account, specifies changes in funds in accounts, and expands the possibilities of division of labor between accounting workers and accounting automation.
The scheme of this accounting form is as follows:
However, in this form of accounting, the same entries are repeated many times in different accounting registers, which increases the amount of work. There is a simplified version of this form for small businesses - using accounting statements: fixed assets, accrued depreciation (wear and tear); inventories and finished products; production costs; cash and funds; settlements and other transactions; settlements with suppliers; wages.
The statement is an accounting account that reflects the opening balance, turnover for the reporting period by debit and credit based on documents broken down by corresponding accounts, and the balance at the end of the reporting period. For example, the form of a cash register statement looks like this:
The data from the statements is summarized in a chess sheet, on the basis of which the turnover sheet is compiled. Based on the turnover sheet data, a balance sheet is drawn up.
The simplified form of accounting is as follows:
At journal-order form of accounting On the basis of primary documents, cumulative statements and development tables are compiled. In this case, homogeneous transactions related to a specific account are recorded in journals in chronological order according to the corresponding accounts. At the end of the month, each journal calculates the total turnover of the corresponding accounts. These totals represent journal entries (memo orders) to be recorded in the general ledger accounts.
Cumulative journals are called order journals. Order journals are built on a credit basis, i.e. records of transactions are made on the credit of a specific account in correspondence with the debit of different accounts.
The journal order looks like this:
The totals of turnover for the month from the order journals are transferred to the general ledger accounts, which have the following form:
Credit turnover is transferred to the general ledger account in one total amount per month, since it is contained in expanded form in the order journal. Debit turnover on the general ledger account is taken into account in correspondence with other accounts. In the general ledger account, debit turnover is collected as data is posted from different order journals. Upon completion of the posting of turnover from the order journals to the general ledger accounts, the totals for the debit of each account are calculated, the balance at the end of the month is determined, and a balance sheet is drawn up.
The journal-order form of accounting can be presented in the following form:
In current practice, primary accounting documents are understood as papers reflecting the facts of economic life (conclusion of transactions, movement of inventory items, etc.). They are drawn up at the time of transactions or after their completion, to confirm the facts that happened. Based on them, the accountant makes entries in the enterprise’s accounting program and accepts the amounts for tax accounting.
In what form is the “primary” compiled?
According to the explanations of the Ministry of Finance, the company has the right to independently determine which forms of “primary” to use. Decision made is fixed in the accounting policies of the organization. Practice shows that business entities use one of three options:
- Unified forms offered by Goskomstat.
- Samples developed by the company independently and secured by internal regulations.
- Combined options: primary documents in a unified format, supplemented with certain fields.
The right of business entities to independently develop “primary” forms does not apply to the following types of documents:
- cash documents (in particular, consumables and receipts);
- strict reporting forms;
- transport invoices.
For them, the Ministry of Finance introduces unified forms as mandatory.
If the company that entered into the transaction has not determined the form of the “primary” in the contract, the counterparty has the right to submit documents according to own samples. To avoid questions from regulatory authorities, the company should state in its accounting policies that it accepts papers on forms developed by its suppliers and customers.
Important! The presence of a “primary” mediating a particular operation is mandatory requirement for its reflection in accounting and tax accounting.
Mandatory details of the “primary”
According to Art. 9 402-FZ, primary accounting documents must contain the following mandatory details:
- the name of the business paper, for example, “Certificate of Accepted Work”;
- number according to the internal numbering rules of the originating company;
- date of document preparation;
- full name of the company issuing the “primary registration”;
- the essence of the business transaction that occurred (for example, shipment of goods to the buyer, depositing cash into the cash register, acceptance of work performed, etc.);
- measurement of an economic fact that has occurred in cash or in kind;
- position and full name of the employee responsible for completing or processing the transaction;
- handwritten signature of an authorized person.
The list of persons entitled to sign primary accounting documents is determined by the head of the organization. It is secured by his order.
Some forms contain additional details in relation to the standard list. For example, waybills must contain information about the car, its owner and driver.
Is it necessary to put the organization’s seal on the “primary” document? This is not a mandatory requisite; you cannot do without it only if its presence is provided for in the sample enshrined in the company’s accounting policy.
Types of primary documents
Current legislation does not establish a closed list of 2018 primary accounting documents. Their diversity is determined by the scope of activity of the economic entity. For one company, you will need a bill of lading, for another - an act of writing off literature from the library.
The most common types of documentation include:
- waybill – mediates transactions for the acceptance and transfer of goods and materials;
- acceptance certificate – drawn up in situations where one party accepts the results of work carried out by the other;
- payroll - prepared when paying wages to staff;
- OS-1 – reflects the receipt or depletion of an item of fixed assets (except for real estate);
- INV-1 – consolidates the results of the inventory;
- advance report – confirms the expenses of an employee arriving from a business trip;
- cash documents (checks, PKO, RKO, etc.);
- payment order;
- accounting certificate, etc.
The given list of primary accounting documents is not complete. Companies different directions activities use the necessary forms to reflect the transactions being carried out.
Depending on the method of implementation, the “primary” can be paper or electronic. The second option is used in companies where electronic document management is set up. It helps to simplify and speed up the processing of business papers and streamline interaction between counterparties.
According to the current legislation, all types of “primary materials” are stored in the company for five years. The countdown starts from the end of the reporting year. For example, papers issued in 2018 must be stored until 2023 inclusive. Violation of this rule will result in proceedings with tax service, imposing penalties on the organization.
All economic and financial transactions occurring at a particular enterprise are reflected in material objects with recorded information. These are accounting documents, without which it is impossible to record any activity. They are the main link in the system of control over the legality of transactions, the movement of commodity and material assets, the safety of property, finished products, cash turnover.
The timeliness and correctness of their preparation directly affects the overall quality of accounting. Document flow in accounting is the movement of documents from the beginning of their preparation to the complete completion of execution. It is regulated by a special schedule for the preparation and transmission of documentation and depends on the number of heterogeneous operations performed in the process of economic and financial activities. The more workshops, sections, and types of products there are in an enterprise, the more larger number various documents will be involved in it.
There are several types of accounting documents: primary (accounting), organizational and administrative, statistical. Documents with information recorded in them ensure its accumulation, safety, transferability, and reusability. They do the accounting.
The most common accounting documents:
Statements, receipts and expenditure orders for the payment of money from the enterprise's cash desk;
Payment orders;
Sales receipts, expense and receipt invoices;
Powers of attorney, agreements;
Certificates of completed work and acceptance and transfer of goods;
Documentation for the issuance of material assets;
Directives, orders, audit acts, explanatory notes and minutes of meetings, official letters, acts of commissions.
They all differ in nature. By signing accounting documents, each employee assumes responsibility for the correctness of execution, the expediency of the operation, and the reliability of the information reflected in them.
Accounting documents can be divided into 3 groups:
Inbox;
Outbox;
Internal.
Incoming documents arrive in one stream of documents and are processed by a special employee. After receiving and checking the correctness of preparation and execution (presence of a seal and signatures), they are sorted into non-registered and registered and sent to the appropriate departments. Accounting documents are generally not recorded. The accounting department also receives a lot of data from other structural divisions.
Further processing of information media has its own specifics. Received documents are transferred to the employee who is assigned the corresponding area of work (materials or payroll, etc.).
The employee checks the completeness and correctness of the registration, the accuracy of filling in the details, the legality of the transaction, and the logical linking of indicators. Accepted documents are systematized in chronological order (by date) and drawn up in accumulative statements or in
The order of the form of records of accumulative accounting documents is defined in the accounting instructions.
Registration of organizational and administrative information is carried out according to the rules for drawing up official documents.
Checking and sending outgoing data is carried out in a general flow through the secretary or office.
When sending, they check the correctness of the document (presence of date, seal, signature, all pages, correct addressee).