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Primary income accounting documents. Accounting documents

Primary accounting represents the initial stage of systemic perception of the registration of individual transactions that characterize economic processes and phenomena occurring in the organization. Its objects are: procurement, acquisition and consumption of material resources, production costs, movement of semi-finished products and work in progress balances, volume of product output, its shipment and sale, settlements with suppliers, buyers, customers, banks, financial authorities, founders, etc. .

Initial information about economic processes and phenomena is reflected in primary documents.

Primary accounting document is a written certificate of a business transaction that has legal force and does not require further explanation or detail.

The primary accounting document must have:

  • name - financial and economic content of a business transaction. A document that does not have a name, as well as a document with an unclear, hard-to-read name, will not have legal force;
  • name, and in some cases addresses and bank accounts of the parties (legal and individuals) participating in this business transaction. A primary document that does not contain the name and corresponding attributes of at least one of the parties to the business transaction loses its addressability and cannot be executed;
  • date of compilation. If the date is absent or unclear, the document loses its addressability in time. In fact, such a document has no legal force;
  • the content of a business transaction (object of documentation), resulting from the name of the document in which it appears in general form;
  • meters of the business transaction being carried out. The absence of meters in the document deprives it of an accounting and settlement base;
  • signatures of the responsible persons - the director of the organization and the chief accountant.

Documents are filled out by accounting employees clearly and legibly using manual writing in ink or ballpoint pen, on a typewriter or using computer technology.

As a rule, standard forms in the form of blanks of an interdepartmental nature are used for documents. This includes forms of orders, invoices, invoices, coupons, statements, etc. Primary documents must be drawn up at the time of the transaction, and if this is impossible for objective reasons, then immediately after its completion.

If an error occurs in on-farm accounts, you can use the negative or reversal entry method. In this case, the erroneous entry is repeated in red ink or standard colors (blue, black) and enclosed in a rectangular frame.

A red color or a rectangular frame will cancel an erroneous entry, after which a correct entry will be made. It is possible to correct errors in accounting records by crossing out and further correction (the erroneous entry is crossed out with one line and a correct entry is made under it indicating the date of correction and the signature of the accountant; if necessary, a certificate is drawn up revealing the need for correction and the reason for the error).

There should be no corrections, erasures, or blots in cash and banking documents.

When working with any document, an accountant relies on certain principles and methodological basis enshrined in official documents.

Based on primary documents, entries are made in accounting registers, cards, statements, journals, as well as on disks, floppy disks and other media.

Accounting documents can be external and internal

External documents come to the organization from outside - from government agencies, higher organizations, banks, tax inspectorates, from founders, suppliers, buyers, etc., they are compiled according to standard forms. Examples of such documents include payment request-order, payment request, supplier invoice, etc.

Internal documents compiled directly by the organization.

The following types of internal documents are distinguished:
  • administrative;
  • exculpatory (executive);
  • combined;
  • accounting registration.

Administrative- these are documents that contain orders, instructions on production, implementation of certain business transactions. These include orders from the head of the organization and persons authorized by him to carry out business transactions.

Exculpatory(executive) documents certify the fact of business transactions. These include receipt orders, materials acceptance acts; acts of acceptance and disposal of fixed assets; documents on acceptance of manufactured products from workers, etc.

Combined documents are both administrative and executive. This includes incoming and outgoing cash orders, payroll statements for the payment of wages to employees of the organization, advance reports of accountable persons, etc.

Accounting documents are compiled in the case when there are no standard documents for records of business transactions, as well as when summarizing and processing supporting and administrative documents. These are certificates, distribution sheets, etc.

Accounting documents are also divided into one-time and cumulative. One-time primary documents are used when completing every business transaction. Accumulation documents are compiled during a certain period of gradual accumulation of homogeneous business transactions. At the end of the period, these documents calculate the results for the corresponding indicators. Examples of cumulative documents are two-week, monthly work orders, limit cards for the release of materials from the organization’s warehouses, etc.

Accounting documents are divided into primary and summary

Primary documents compiled at the time of a business transaction. An example of such documents are invoices for the release of materials from the organization’s warehouses to the workshops.

Summary documents compiled on the basis of primary documents, for example, payroll statements.

At the moment of recording data in primary documents, accounting information appears that is not recorded automatically. All its quantitative and qualitative characteristics are subject to logical, arithmetic and legal control before drawing up primary documents. Such control is carried out both by employees involved in maintaining primary accounting and by employees of management services.

By signing incoming and outgoing cash orders, payroll statements, payment orders and demands, and other banking documents, the head of the organization thoroughly analyzes each business transaction.

In the process of obtaining accounting information, the following stages are distinguished:
  • preliminary work before drawing up primary documents;
  • preparation of primary documents;
  • approval of primary documents;
  • the work of the accounting department in the preparation and processing of primary documents.

The collection of accounting information involves the appropriate work of various services of the organization. This stage is characterized by highest level analytical and efficient accounting.

The second stage of the accounting process is the processing of accounting information. It involves the direct participation of employees of functional management services in obtaining accounting information. Thus, when accounting for inventory items on the basis of primary documents, provision is made for grouping and summarizing data in materials warehouse cards. Every month, data from cards and books is transferred to reports on the movement of material assets. IN established deadlines Warehouse managers and department heads submit these reports to the organization's accounting department.

Managers also take part in data processing. Thus, with the help of employees of various management services, the culprits of shortages and losses are identified.

After checking the arithmetic calculations, the legality and expediency of the executed business transactions, the accounting documents are registered, and then the economic grouping of their data is carried out in a system of synthetic and analytical accounts accounting by recording in accounting registers.

Accounting registers are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. They serve to reflect business transactions on.

Accounting registers, depending on their structure, are divided into chronological and systematic. In chronological registers, business transactions are reflected in the sequence of their completion. Systematic accounting registers serve to group business transactions according to established characteristics.

Accounting registers are maintained in the form of ledgers, cards, statements, journals, as well as computer media.

Synthetic accounting is carried out in systematic registers, and analytical accounting is carried out in analytical registers. Entries in registers are made both manually and using computer technology.

The set and location of details in the register determine its form, which depends on the characteristics of the objects being taken into account, the purpose of the registers, and methods of accounting registration. Accounting registration refers to the recording of business transactions in accounting registers.

In accounting books, all pages are numbered and bound. The number is indicated on the last page and certified by the signatures of authorized persons. In some books, for example, cash books, the pages are not only numbered, but also laced with twine and sealed with a wax seal. Depending on the volume of accounts in the book, one or more pages are allocated for a particular account. Accounting books are used for synthetic and analytical accounting.

Cards are made from thick paper or loose cardboard without being fastened together. They are stored in special boxes- card indexes. Cards are opened for a year and registered in a special register to ensure control over their safety.

Sheets differ from cards in that they are made from less dense paper and have a larger format. They are stored in special folders called registrars. Statements are opened, as a rule, for a month or a quarter.

Entries in accounting registers must be clear, concise, clear, and legible. After registering a business transaction in the accounting register, an appropriate mark is made on the primary document to facilitate subsequent verification of the correct posting. At the end of the month, results are summed up for each page of the accounting registers. The final records of systematic and analytical registers must be verified by compiling turnover sheets.

After approval annual report accounting registers are grouped, bound and deposited in the current archive of the organization.

Methods for correcting erroneous entries in accounting registers

There are three ways to correct erroneous entries in accounting registers: proofreading, additional entry, reversal.

Corrective method can be applied only if the errors were discovered before the balance sheet was drawn up or they occurred in the accounting registers without affecting the correspondence of the accounts. This method consists of crossing out with a thin line the incorrect text, number, amount and inscription next to or above the correct text or amount with the appropriate clause.

For example, if instead of 100 rubles. If 200 rubles are reflected, then 200 rubles should be crossed out. and write “100 rubles” on top, and on the side indicate: “200 rubles crossed out and 100 rubles written on top, corrected believe (date, signature).”

On monetary documents no corrections or erasures are allowed, even those specified, especially in numbers.

Additional entries are made in cases where the amount of a business transaction is erroneously underestimated. For example, the supplier transferred 150 rubles from the current account. This business transaction is reflected in the correct correspondence of accounts, but its amount is underestimated to 100 rubles. The following accounting entry was made: debit to the “Settlements with suppliers” account, credit to the “Current account” account - 100 rubles.

But since suppliers should transfer 150 rubles, then the missing amount of 50 rubles. it is necessary to make additional entries: debit to the “Settlements with suppliers” account, credit to the “Current account” account - 50 rubles.

Additional postings are made in the current or next month. This error correction rule is applied in two cases: if the data of the primary document is not recorded in a separate line in the accounting register and when an erroneously understated amount of a business transaction is reflected in the accounting register.

Reversal method is that the incorrect entry, mainly digital, is eliminated by a negative number, i.e. the incorrect correspondence and amount are repeated in red ink. At the same time, a correct entry is made using ordinary ink. Reversals occur when accounts are posted incorrectly or when an exaggerated amount is recorded.

When summing up the results of operations, entries made in red ink are subtracted.

The requirements contained in the Law “On Accounting” state that every fact of economic life is subject to registration in a primary accounting document. What constitutes a “primary document”, how it is drawn up, and who in the company should be entrusted with the responsibility for preparing documents, we will consider in the article.

What is primary documentation and for what purpose is it compiled?

The primary document is documentation that confirms the implementation of business transactions. Documents must be drawn up in the same sequence as the events that occurred.

Registration primary documents in accounting are necessary requirement maintaining business records. However, today the requirements for primary documentation completely different ones are presented. Thus, starting from 2013, the obligation to use unified forms of basic accounting documents has been abolished. Now companies have the choice of using documents already developed by the state in their activities or approving them independently, taking into account the needs of the organization. However, if the use of the primary document is determined not by Goskomstat, but by other regulatory documents, for example, “Procedure for maintaining cash transactions", these forms are mandatory.

The importance of an organization's primary accounting documents cannot be underestimated. Errors identified in the primary data do not allow determining the correct tax base required for calculation tax payments. As a result, not only misunderstandings with the inspection may arise, but also grounds for the imposition of penalties.

In order for the company not to have to defend its position in a dispute with tax authorities, it is necessary to pay sufficient attention to the procedure for registration accounting documents.

Requirements for registration of the “primary”

The main requirement for registration of the “primary” is the mandatory presence of all details.

All documents contained in the Album of Unified Documents already contain mandatory information. However, if the company uses its own sample forms, it is necessary to ensure that they contain all the information required to be disclosed.

For the most part, each primary document consists of three parts:

  • Header;
  • Main part;
  • Design part.

The header is intended to reflect information about the document being drawn up, the organization that issued it and its counterparty, namely:

  • Name of the primary document;
  • The code of this form is in accordance with the OKUD classifier. In practice, this field is often left blank due to the fact that there are no sanctions for this on the part of tax authorities not provided;
  • The date of the accomplished fact of economic life;
  • Name of the organization that compiled the document;
  • Organization code in accordance with the OKPO classifier;
  • Name of the unit responsible for the business transaction (indicated if available);
  • The name of the unit of measurement in accordance with the OKEI classifier, as well as the currency of the transaction performed.

The main part of the primary accounting document can be presented in both tabular and text format. This document element requires the following credentials to be reflected:

  • Detailed content of the fact of economic life that occurred. The company will need to write this clause in such a way that minimum quantity words to contain maximum useful information;
  • Codes and indicators in monetary and physical terms.
  • The transaction amounts and, if there is tax, are shown on a separate line.

The final stage of preparing the primary document is the collection of signatures of persons responsible for the fact of economic life. In addition to the employee’s full name, it is necessary to indicate:

  • Positions of employees responsible for the correct execution of the document, the completeness and accuracy of the information reflected in it;
  • Original signatures of the parties;
  • The date of preparation of the primary document, the position of the actual executor of the operation, his signature and full name, as well as contact information.


Do I need a seal on primary accounting documents?

When preparing accounting documents, many questions arise regarding the seal imprint. The doubts of organizations became especially relevant after the requirement for the mandatory presence of a seal was canceled in 2015.

As for a certain list of primary documents on which a seal impression is necessary, in practice this requirement is implemented in several cases:

  1. When the document contains the designation “M.P.”, indicating the place for the seal imprint;
  2. When the requirement for an imprint is determined at the level of Russian legislation;
  3. When the requirement for an imprint is provided for in the primary document.

However, it is important to note that determining whether printing is required on a specific primary document or not is necessary only for those companies that continue to conduct their business using printing.

Typical errors in primary documentation

Due to the fact that on the basis of the primary accounting documentation in the company, the tax base is formed and taxes are calculated, tax authorities closely monitor the correctness of the documents and the reliability of the information reflected in them. Most typical mistakes when preparing the “primary” are:

  • Use of forms not approved by the company. When an organization comes to check tax office, the first document they ask you to provide is the accounting policy. It is in it that the fact of using independently developed document forms should be recorded;
  • Absence of mandatory disclosure details in the form;
  • Absence of mandatory information in the form cells;
  • Arithmetic errors during compilation. This violation often occurs only in the “primary” form, which is filled out not electronically, but manually, since generating a document using computer programs allows you to prevent errors in calculations;
  • The correction was made in cash documentation contrary to legal requirements;
  • In cells that are required to be filled in, but for which information is missing or the numerical values ​​of the indicators are equal to zero, dashes are not placed.
  • The document was signed by an unauthorized person. In practice, the company must have a manager’s order defining the list of persons who have the right to sign certain primary accounting documents. Accordingly, if the “primary document” is signed by a person who does not have such right, the document is considered invalid and has no legal force.

How to correct errors in primary documentation

First of all, we note that it is possible and necessary to correct the “primary” document, since unreliably reflected information poses a greater danger to companies than a corrected document. However, it is not possible to make corrections to all accounting forms of documents.

In accordance with the requirements established for the preparation of primary cash and banking documents, adjustments to this category of forms are prohibited.

As for all other primary documentation, corrections are permitted.

In this case it is necessary to follow simple rules, allowing you to adjust the document without compromising its visual presentation.

The bottom line comes down to this:

  • An incorrect entry must be carefully crossed out.
  • Please include the latest information next to the correction.

Only authorized employees can make corrections to primary documents. As a result, the correction made must be certified by the signature of a responsible employee of the company.

Duration x loss of primary documents in the organization

The organization is responsible for storing primary documents. But for different categories of documents, different periods are established during which the completed documents must be stored in the company.

The minimum shelf life of “primary” is five years. However, for personnel records, the period during which the documents must remain in the company is 75 years.

At the same time, the organization must provide suitable conditions for storing documents, as well as to prevent unauthorized corrections to be made to forms. In general, responsibility for the safety of primary accounting documentation should be assigned to the head of the company.

The enterprise carries out dozens of operations every day. Accountants send money to counterparties, funds and founders, calculate salaries, receive computers and furniture, charge penalties, calculate depreciation, etc. For each such operation it is necessary to draw up a primary document (Clause 1, Article 9 Federal Law dated 06.12.2011 No. 402-FZ “On Accounting”, hereinafter Law No. 402-FZ).

The primary document is created at the time of the transaction or upon its completion as confirmation of the fact of the transaction (Clause 3 of Article 9 of Law No. 402-FZ). Based on the primary data, accountants make entries.

An invoice, an act for the provision of services for creating a website, an accounting certificate - all these are primary documents that accountants use in their daily work. There are many types of primary products, and their diversity depends on the characteristics of the company’s activities. For example, in a transport company one of the main types of primary documentation will be a bill of lading, and in a library - an act of writing off literature.

Primary documents are supposed to be stored at the enterprise for at least five years, and the period begins to count after the reporting year (Clause 1, Article 29 of Law No. 402-FZ). That is, a document dated 07/03/2016 must be stored at least until 2021 inclusive. Separate storage periods for primary materials are established by the List approved by Order of the Ministry of Culture dated August 25, 2010 No. 558. To preserve accounting documents, enterprises often create special archives.

The primary document can be paper or electronic. In practice, more and more more companies use electronic document management (EDF). In particular, companies exchange contracts, invoices for payment, acts, delivery notes and invoices.

EDI significantly simplifies the procedure for processing primary documents from the moment they are created to the moment they are recorded, and speeds up work between counterparties. Big plus - electronic documents there is no need to print it out if this does not contradict the law or the terms of the contract (Clause 6, Article 9 of Law No. 402).

The electronic document is certified with a qualified electronic signature. If the parties make an appropriate decision, the primary document can be signed with a simple or unqualified signature (letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated September 12, 2016 No. 03-03-06/2/53176).

The absence of primary documents in a company may entail a serious fine of 10,000 to 30,000 rubles (Article 120 of the Tax Code of the Russian Federation). Tax authorities will also issue a fine for errors in registration. In addition, persons responsible for processing documents may be fined under Article 15.11 of the Code of Administrative Offenses of the Russian Federation in the amount of 2,000 to 3,000 rubles. There is another danger: if during the audit the tax authorities do not find the required document, they may remove part of the expenses from the taxable base, therefore, the company will have to pay additional income tax.

Mandatory details of the primary document

Only the primary document with all the required details has legal force (clause 4 of article 9 of Law No. 402-FZ):

  1. title (for example, “Act of services rendered”, “ Payment order", "Accounting certificate");
  2. date of compilation;
  3. name of the document originator (for example, OJSC SKB Kontur, LLC Soyuz, IP Ivanova E.V.);
  4. content of the document or business transaction (for example, “Internet access services”, “Materials transferred for processing”, “Payment of invoice for office supplies”, “Interest accrued under the loan agreement”);
  5. natural and monetary indicators (pieces, meters, rubles, etc.);
  6. responsible positions (for example, “Accountant”, “Storekeeper”, “HR Manager”, “Head of Sales Department”, etc.);
  7. personal signatures of the parties.

A properly executed document will help if necessary in legal proceedings, for example, when the buyer does not pay the debt or tries to invalidate the transaction. But a document with errors or fictitious signatures can play a cruel joke - so you should never sign for the supplier if he suddenly forgot to sign. Carefully store all primary documents and always carefully check all the details in incoming documents.

In practice, it is still possible to encounter customer complaints regarding the lack of a seal. Let us remind you that as of 04/07/2015, the seal has been canceled for most organizations and can be used at will (Federal Law of 04/06/2015 No. 82-FZ). Information about the organization's seal must be specified in the charter. If the counterparty insists on putting a stamp, and you do not have one legally, you can notify the counterparty in writing of its absence and provide an extract from the accounting policy.

Forms of primary documents

In your work you can use standardized and own forms primary documents (clause 4 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). In this case, a homemade primary document must have all the required details. Many companies are forced to develop their own version of the materials write-off act, since there is no unified form of the document.

It is permissible to use a combined form of the primary document, when the unified form is taken as a basis and supplemented with the necessary columns or lines. In this case, all mandatory details must be preserved (Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20).

The company's choice regarding the forms of primary accounting used must be specified in its accounting policies.

In the process of activity, the need for new primary documents may arise, then they can be developed and approved by the accounting policy.

Pay attention! Since your counterparty can also use an independently developed primary document, your accounting policy must indicate that you also accept these documents for accounting.

For most documents, you have the right not to use unified forms, but cash transactions should be executed only according to approved document forms (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012).

Types of primary documents

Specialists can find the main forms of primary documents in albums of unified forms approved by the resolutions of the State Statistics Committee of the Russian Federation. Here are the most common ones.

Documents for accounting of trade transactions

  • TORG-12;
  • Product label;
  • Universal transfer document.

Documents for accounting of fixed assets

  • OS-1 “Act on acceptance and transfer of fixed assets (except for buildings, structures)”;
  • OS-4 “Act on write-off of fixed assets”;
  • OS-6 “Inventory card for recording fixed assets”.

Primary cash register

Cash transactions are processed exclusively in accordance with the Procedure for conducting cash transactions (Instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U). You cannot, for example, design a “consumables” in free form or develop your own version.

The forms of primary cash documents are approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88:

  • KO-1 “Cash receipt order”;
  • KO-2 “Cash expenditure order”;
  • KO-3 “Journal of registration of incoming and outgoing cash documents”;
  • KO-4 " Cash book»;
  • KO-5 “Book of accounting of funds accepted and issued by the cashier.”

Cash documents need to be checked very scrupulously, because such primary documents are directly related to the movement of cash and always attract the attention of the inspection authorities. For example, tax authorities will definitely pay attention to PKO, in which the amount exceeds 100,000 rubles. And all because you cannot pay in cash with one counterparty in an amount exceeding 100,000 rubles. The absence of signatures in cash documents will also be a reason for proceedings with the Federal Tax Service.

Let's summarize. So, primary documents are an integral part of accounting and tax accounting. Transactions cannot be carried out without supporting documents. Often accountants create accounting entries based on a copy or scan of the primary document. It is very important to replace copies with original documents in a timely manner, otherwise regulatory authorities may consider the operation or transaction fictitious. Only documents drawn up in accordance with the law are a guarantee of the security and reliability of accounting in the company.

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.

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. In monetary documents the amount is indicated in numbers and in 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 for a comprehensive assessment of all control factors: quantitative, qualitative, financial.(12)