Documents is the starting point accounting.

Accounting documentation is part of the organization’s management documentation system in accordance with the All-Russian Classifier of Management Documentation (OKUD), approved by Decree of the State Standard of Russia of December 30, 1993 No. 299.

Accounting documents can be divided into three levels: primary accounting documentation, accounting registers and reporting accounting documentation.

Let's focus on the primary accounting documentation. These are documents that record the facts of the commission business transaction. The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Sample document forms are approved by government agencies. Such forms of documents are called standard or unified.

Accounting documents are classified according to several criteria:

By purpose:

Administrative. For example: Orders on accounting policies, on granting leave, on taking inventory, etc.

Exculpatory (executive). For example: incoming and outgoing cash orders, goods and transport invoices, invoices, acts, invoices, etc. An invoice is an appendix to a bill of lading. Compiled in the interests of the tax office

Documentation accounting registration. For example: payslips, calculation of vacation pay, calculation of temporary disability benefits, calculation of depreciation and others.

Combined documents – contain both elements. For example, cash receipts.

By place of compilation:

internal. For example: invoice for internal movement, PKO, RKO, acts.

external. For example: TTN, invoice

According to the degree of generalization of business transactions;

primary. For example: PKO, RKO, TTN, acts, invoices.

summary. For example: Cash report, commodity report, advance report, material report.

By order of use;

one-time For example: PKO, RKO, acts.

cumulative. For example: daily pick-up sheet, limit pick-up card.

2.2. Details of accounting documents

Documents consist of individual indicators, which are called details (from the Latin word “required, necessary”).

The set of details of a document determines its form.

In order for a document to serve its purpose, it must be drawn up in accordance with the form accepted for this category of documents.

But in any case, the document must contain the following mandatory details:

Name of the document (form)

Form code

Date of preparation

Name of the organization that compiled the document

Business transaction meters

Last names and positions of responsible persons, their personal signatures.

If the document is an external document, then in addition to personal signatures, the organization's round seal must be affixed to the document.

An electronic document contains the same information as a paper document. The content of an electronic document can be viewed on a computer screen. An electronic document can be printed in paper form. An electronic document can be reproduced in a huge number of completely identical copies, and can be instantly sent to another computer anywhere in the world using email.

But an electronic document is easier to forge than a paper one, unless, of course, you take special security measures.

Problems of protection against forgery of electronic documents can be solved. In Russia, as in many other countries of the world, the Law on Electronic Signatures has been adopted, aimed at solving this problem.

Electronic documents are already widely used in the communication of enterprises with banks and tax authorities.

All documents in the accounting department are carefully checked from three sides: legal, from the point of view of registration, and arithmetic.

Verified documents are recorded in the document registration log.

Corrections to cash and bank documents are not permitted. Corrections can be made to other primary accounting documents only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

Currently, special attention is paid to the unification and standardization of documents. Unification of documents is the development of a unified form of Russian documents for registration of homogeneous business transactions in various organizations. In Russia, the forms of cash documents, bank documents, etc. have been unified.

They are mandatory for all areas of activity. Along with unification, standardization of documents is important. Standardization is the establishment of identical standard sizes of standard document forms. When maintaining accounting records, it is important to establish a rational document flow, i.e. optimal formation system accounting documents, accepting them for accounting, moving them around the enterprise, their current storage and transfer to the archive. This ensures a high degree of accounting reliability with minimal investment of time and money.

Primary documentation serves as the basis for making accounting entries in accounting registers. These forms are designed to record on paper the authenticity of the fact of a business transaction that resulted in a change. economic situation enterprises. Registration of primary registration is regulated by law. Each template must comply with the requirements of the Law of December 6, 2011 No. 402-FZ.

Forms and types of primary documentation

The forms of primary documents used by business entities can be unified and developed independently by the parties to the transaction. List standard forms, which are mandatory for use in specific situations, are approved by law. In such samples, organizations do not have the right to independently change the structure or content. Non-unified documents can be created by a company taking into account the specifics of its activities. They are subject to approval by local acts of the company.

Classification primary documentation involves division into forms for internal and external use. Internal documents describe transactions affecting the activities of one institution - the company that compiled this certificate. External ones are designed to record transactions and their results between two or more participants.

Internal forms are typically divided into the following groups:

1. Administrative type - used to issue instructions and instructions to structural units and personnel.
2. The executive type of template is used to display transactions that were completed in the current period.
3. Documents for accounting – their purpose is to systematize the entire complex of events and summarize the received documentary information ( shining example– accounting registers).

Accounting registers include books and journals, accounting cards. This type of documentation can be divided into subtypes, differing in the way they are filled out and maintained:

• chronological - all operations are shown in strict accordance with the actual chronology of events;
• systematic (example - cash book);
• combined;
• analytical;
• synthetic, involving a breakdown of amounts into generalized accounting accounts.

Primary documentation can take the form of an agreement between counterparties, an invoice for payment, a consignment note, acts of acceptance and delivery of completed tasks. Primary documents include a set of forms for settlements with personnel. This category includes timesheets and payslips.

NOTE! The capitalization and disposal of enterprise assets is formalized using a primary document. This category of documents is characterized by the presence of standard forms. Previously, they were mandatory for all business entities. Now each organization decides for itself whether to use the recommended forms or develop its own templates.

Particular attention in accounting practice is paid to the primary cash register. It is unified. Changing the set of details or the structure of the template can lead to the deprivation of even a signed form legal force. This group includes all types of documents that show the receipt of money at the cash desk and its disposal. These include the cash book, which summarizes the entire complex of cash transactions.

Classification of primary enterprises by stages of entrepreneurship

Depending on what stage in this moment the business is located, certain forms of primary accounting documentation are used. Typically, transactions, from the point of view of providing documents, can be divided into three stages.

1. Determining the terms of the transaction. Partners negotiate, developing a consensus that will suit both parties. Money and goods have not yet changed hands, services have not yet been provided, work has not been completed, but everything is ready for the start of interaction. The result of this stage will be the following types of primary:
   • agreement (various forms are possible);
   • an invoice for payment.
2. Remuneration for the transaction. Payment can be made in various forms. This important point is recorded by the primary document confirming the transfer of money:
   • if the payment was not made in cash, it will be confirmed by a bank account statement, payment terminal receipt, etc.;
   • if the money was transferred “cash”, the confirmation will be cash receipt, a strict reporting form or a receipt for a cash receipt order.
3. Transfer of goods, provision of services, performance of work. She has made the payment, now it is time for the other party to fulfill its obligations. The following primary documents will indicate that she did this in good faith, and the first party has no claims:
   • invoice (if goods were transferred);
   • sales receipt (can be issued together with a cash receipt or be one document);
   • act of services rendered (or work performed).

These documents are required to be provided to the tax authorities, since they confirm the expenses incurred by the first party, which directly affects the tax base.

Control, storage and organization of accounting of primary documents

Accounting for primary documentation must be organized so that each form goes through the registration system within the enterprise. This is necessary to minimize the risk of losing certificates and other forms. The clerk or other responsible person keeps documentation logs. All incoming forms are processed as incoming. Outgoing forms are those that are created within the enterprise (regardless of whether they will be issued to third parties or remain at the enterprise).

Incoming documentation must go through several stages of accounting and registration:

1. Acceptance.
2. Initial processing.
3. Distribution by types of forms and their purpose.
4. Registration in accounting journals with a stamp affixed to the document and assignment of the incoming number to the acceptance date.
5. Signing by the company's management (when the director reviews incoming correspondence, he puts resolutions on it).
6. Execution of the document.

For organization effective system document flow and ensuring control of the safety of forms, it is necessary to develop and approve a document flow schedule with a nomenclature of cases. The schedule must disclose the stages of execution, registration of documents, the procedure for transferring them for storage, indicating the time frame, and list the employees responsible for each step.

The completed and recorded primary documentation must be stored for at least 5 years. The Order of the Ministry of Culture dated August 25, 2010 No. 558 provides a classification of forms with reference to the timing of its submission to the archive:

• administrative documentation must remain available for 75 years (if orders and instructions affect the main activities of the company) or 5 years, provided that the form reflects the resolution of administrative issues;
• forms accompanying business transactions must be stored for 3-5 years.

FOR REFERENCE! Law No. 402-FZ in Art. 29 shelf life is limited to 5 years. Tax legislation requires that accounting documentation be kept safe and accessible for at least 4 years.

Special conditions and storage periods are provided for the following forms:

1. Documents used to record the recording of assets subject to depreciation cannot be archived for 4 years from the date of write-off of this property.
2. If the primary documentation was drawn up during the period when a loss occurred, which is used to reduce the amount of income tax, then it must be stored until the impact of such loss on the tax base ceases.
3. The primary document characterizing transactions for the occurrence of receivables must be kept for 4 years from the moment the outstanding debt is recognized as bad (if such a fact occurs).

For electronic forms, retention periods are identical to paper documents. The procedure for writing off primary assets must be carried out with the participation of a specially created commission.

Approval of primary documentation forms

Non-unified primary documentation can be developed by business entities independently. For such forms, the main criterion for compliance with legal norms is compliance with the standards of Law No. 402-FZ in terms of mandatory details:

• Title of the document;
• date of registration;
• information about the company drawing up the form, by which the company can be identified;
• the content of the displayed business transaction indicating the valuation of the subject of the transaction;
• bringing natural measures and quantitative values;
• presence of signatures of responsible officials (with mandatory indication of their position and full name).

REMEMBER! To use independently developed templates as primary documentation, they must be approved by a local act of the enterprise.

Cash and payment documents belong to a group of strictly regulated forms. Enterprises, by their order or any other order, are not authorized to remove rows, cells from them, or change the structure. Enterprises can make their own adjustments to non-unified templates, add and remove information blocks. When independently developing new forms, you can take standard samples as a basis.

To approve the primary statement, you can include its examples in a separate appendix to the accounting policy. The second option is that for each form the manager issues an order for the enterprise. The text of the order specifies information about the introduction of new forms of documentation into accounting, which must be drawn up according to a single template. The forms themselves are included in the order as separate attachments.

If an organization is going to use standard forms recommended by the relevant departments to reflect individual transactions, then these forms do not need to be approved by internal regulations. To record such a decision, it is enough to make an entry in the accounting policy about the use of standardized templates.

When introducing new forms of documents into the document flow system, it is advisable to approve them by order.

What an accountant should always remember

The ideal state of the primary documentation is a necessary condition for the absence of problems during tax audits and audits, proof of one’s rightness in a dispute with a counterparty, etc. Here are a number of important nuances, which an accountant should always remember when working with primary accounts.

1. Primary evidence is the only evidence. Without primary documentation, it is impossible to prove the facts of delivery, costs, fulfillment or non-fulfillment of the terms of the transaction. The court will not help either - there are precedents when plaintiffs were refused or defendants evaded claims due to the lack of proof of certain stages of the transaction due to the lack of a number of primary documentation.

   IMPORTANT! Without a “primary evidence”, in rare cases it is possible to prove the fact of provision of services: the court may take into account additional expert opinions and side documentation. If the work has been completed, the absence of a document signed by the customer will not exempt him from payment.

2. It’s better without errors, but minor flaws are not fraught. Horrible dream any accountant - refusal to refund VAT due to incorrect data in primary documents. But if the errors are minor, the deduction should not be denied. The significance of errors is regulated by Part 2 of Art. 9 Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”. Tax officials confirmed this in Letter dated February 12, 2015 No. GD-4-3/2104@). The main thing is that the data provided accurately indicate the fact of payment and delivery of goods (provision of services). So, for example, if the waybill does not contain a reference to the contract or the weight of the cargo is not indicated, this is a drawback, but not a reason to refuse VAT. But if the title and date of the document, the total cost of the goods and a number of other mandatory details are missing, the court may consider such a transaction unrealistic.
3. Beware, fake signature! If the signatures of responsible persons on documents are falsified, or the document is signed by a person who does not have the authority to do so, such a primary source will not be recognized by the authorities. In addition, it is very important that the signature is put in your own hand - facsimiles will be invalid.
4. A primary with an error is not replaced. If, for example, invoices in which an error is found can be rewritten by issuing a new, corrected document with the same details, then this number will not work with the primary documentation. Despite the fact that sometimes courts recognize corrective documents, it is still better to correct the error according to the rules of Art. 7 of the “Accounting Law” - enter the date of correction into the document and certify it with the signatures of authorized persons.
5. Translation is not always needed. Naturally, the primary report is drawn up in the state language. But sometimes the translation of individual words from foreign language turns out to be inappropriate, for example, if it is the name of a brand or product.
6. Electronic primary - only with digital signature. Today it is not necessary to limit yourself to the paper form of primary documentation; the law also allows electronic media. But it will be equivalent to paper only if it is certified by a qualified digital signature. Unqualified digital signature is allowed only in certain, specifically specified cases, and the primary document is not included in them.

Document translated from Latin means certificate, evidence, therefore any business transaction is formalized by a document that confirms the fact of its completion and makes the accounting entry legally legal. Thanks to the document, the place, time, object of recording and responsible persons are known exactly. The accounting document confirms the legality and validity of all current accounts.

The composition of accounting documents is distinguished (Fig. 5.2):

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

Rice. 5.2. Composition of accounting documents

Primary accounting documents

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

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

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

All primary documents have unified, i.e. standard forms. The main primary documents include: documents documenting acceptance and issuance Money(receipt and expense cash orders), transfer of funds from the current account (payment orders), receipt and release of materials (powers of attorney, demands, acceptance certificates), etc. Documents are also divided into internal ones, which are used directly at the enterprise, and external ones, received from other individuals and legal entities.

Based on primary documents, accounting entries are compiled and initial information is generated, which is used for further processing in order to obtain various economic indicators characterizing the activities of the enterprise.

Accounting registers

Accounting entries compiled in accordance with primary documents are then transferred and grouped in accounting registers. Thus, registers carry secondary information, the source of which was documents. Accounting registers refer to carriers of organized information in which the characteristics and indicators of business transactions are systematized.

Accounting registers vary according to appearance, method of accounting and content.

By appearance accounting registers are divided into books, cards and free sheets. The first accounting registers can be called barn books, which were kept by merchants to account for their goods. With the increase in the number of business transactions, books of other forms began to be used: to record the receipt and expenditure of materials, cash, etc. Later, in order to divide the labor between the workers who kept records, cards and loose sheets began to be used instead of books. Cards are intended, as a rule, for organizing the accounting of various objects of analytical accounting, for example, inventory cards for accounting for fixed assets, cards for accounting for materials in a warehouse. Free sheets are large format accounting registers; they contain more information compared to cards. Free sheets include statements, order journals, etc.

By way of conducting accounting registers are divided into chronological, systematic and combined. In chronological registers, operations are recorded in the sequence of their completion; such registers include registration journals. In systematic registers, transactions are additionally grouped by economic content, for example, a cash book, material accounting cards, etc.

Accounting documents

The question of what is the result of an accountant’s work can be answered in one word - reporting. Reporting documents are compiled at the end of each quarter according to accounting registers.

Reporting- this is a set of forms and indicators, as well as explanatory materials for them, reflecting the results of the financial and economic activities of the enterprise.

In accordance with the Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ, the enterprise provides quarterly and annual financial statements in a certain amount of standard forms. The specified forms of financial statements are submitted to the tax office within a month after the end of the quarter and three months after the end of the year. Additional information is submitted to the statistical office.

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

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

The main requirements for reporting are:

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

Document flow

Under document flow in accounting, they understand the order and path of documents passing through all authorities from the moment they are compiled until they are deposited in the archive.

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

The chief accountant monitors the implementation of the document flow schedule.

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

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

Correcting accounting errors

Accounting documents must be filled out correctly and clearly, without blots or corrections. But sometimes errors occur when keeping records.

Errors can be local, when information is distorted in one document, for example, a date is written incorrectly, or transit errors - if the error automatically passes through several accounting registers, for example, if the amount of a transaction is incorrectly indicated. In documents documenting monetary transactions, corrections are not allowed at all; such documents are rewritten.

The most common error correction methods are:

• proofreading;
• "red reversal";
• additional entry.

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

Method "red reversal" applies when the calculations indicate an amount greater than it should be. In this case, an additional entry to clarify the amount being corrected is drawn up in red ink (pen) or circled in a frame. The red reversal entry is considered a negative value, so this amount is subtracted when calculating the totals.

For example, on the debit of account 20 and the credit of account 70 instead of the amount of 528 rubles. the indicated amount is 582 rubles. When correcting an error using the “red reversal” method, the excess amount (54 rubles) is entered into the invoices in red paste or circled in a frame. This amount will be deducted in the final calculations.

Account 20 “Main production”

The activities of any enterprise are closely related to the maintenance and processing of primary documentation. It is necessary for reporting, calculation tax payments, acceptance management decisions. In the article we will look at what it is - primary documentation in accounting - and how it is processed.

Basic Concepts

Primary documentation in accounting - what is it?? It is called evidence of the fact of a commission reflected on paper. Currently, many documents are compiled in automated system"1C". Processing of primary documentation involves registration and recording of information about completed business transactions.

Primary accounting is the initial stage of recording events occurring in an enterprise. Business transactions are actions that involve changes in the state of the organization’s assets or capital.

Processing of primary documentation in accounting: example of a diagram

As a rule, in enterprises the concept of “working with documentation” means:

• Obtaining primary data.
• Pre-processing of information.
• Approval by management or specialists authorized by order of the director.
• Repeated.
• Performing actions necessary to conduct a business transaction.

Classification

There is one-time and cumulative primary documents. Treatment The information contained in such papers has a number of features.

One-time documentation is intended to confirm an event once. Accordingly, the procedure for processing it is significantly simplified. Cumulative documentation is used for a certain time. As a rule, it reflects an operation performed several times. In this case, when processing of primary documentation information from it is transferred to special registers.

Requirements for maintaining documents

Primary documentation is drawn up during the transaction or immediately after its completion.

The information is reflected on special unified forms. If there are no approved forms, the enterprise can develop them independently.

Stages of processing primary accounting documentation

Each enterprise has an employee on staff responsible for working with primary information. This specialist must know the rules, strictly comply with legal requirements and sequence of actions.

In stages processing of primary documentation are:

• Taxation. It represents an assessment of the transaction reflected on paper, an indication of the amounts associated with its implementation.
• Grouping. At this stage, documents are distributed depending on common features.
• Account assignment. It involves the designation of debit and credit.
• Extinguishing. To prevent re-payment on primary accounting documents p marks "paid".

Errors in documents

They can occur for various reasons. Basically, their appearance is caused by the employee’s careless attitude towards the work he performs, the specialist’s illiteracy, and equipment malfunction.

Correction of documents is highly discouraged. However, in some cases it is impossible to do without error correction. Made a mistake accountant on primary documentation should fix it like this:

• Cross out the incorrect entry with a thin line so that it is clearly visible.
• Write the correct information above the crossed out line.
• Check the "Corrected to believe" checkbox.
• Specify the date of adjustment.
• Put a signature.

The use of corrective agents is not permitted.

Working with incoming documents

The process of processing incoming papers includes:

• Determining the document type. Accounting papers always contain information about completed business transactions. For example, these include an invoice, an order for receiving funds, etc.
• Checking the recipient's details. The document must be addressed to a specific enterprise or its employee. In practice, it happens that documents for the purchase of materials are specifically issued to the company, although no agreement has been concluded with the supplier.
• Checking signatures and seal impressions. The persons signing the document must have the authority to do so. If the endorsement of primary documents is not within the competence of the employee, then they are considered invalid. As for stamps, in practice, errors often occur in those enterprises that have several stamps. The information on the print must correspond to the type of document on which it appears.
• Checking the status of documents. If damage is detected on the papers or any sheets are missing, it is necessary to draw up a report, a copy of which is sent to the counterparty.
• Checking the validity of the event reflected in the document. Employees of the enterprise must confirm information about the fact of the transaction. Documents on acceptance of valuables are certified by the warehouse manager, and the terms of the contract are confirmed by the marketer. In practice, there are situations when a supplier receives an invoice for goods that the company did not receive.
• Determining the period to which the document relates. When processing primary papers, it is important not to take into account the same information twice.
• Definition of accounting section. When receiving primary documentation, it is necessary to establish for what purposes the supplied values ​​will be used. They can act as fixed assets, materials, intangible assets, goods.
• Determining the register in which the
• Registration of paper. It is carried out after all checks.

Working with outgoing papers

The processing process for this type of documentation is somewhat different from the above.

First of all, an authorized employee of the enterprise creates a draft version of the outgoing document. Based on this, a draft paper is developed. It is sent to the manager for approval. However, another employee who has the appropriate authority can approve the draft document.

After certification, the project is drawn up according to the established rules and sent to the recipient.

Document flow planning

This stage is necessary to ensure prompt receipt, sending and processing of documentation. For proper organization of document flow, the enterprise develops special schedules. They indicate:

• Place and deadline for processing primary papers.
• Full name and position of the person who compiled and submitted the documents.
• Accounting records made on the basis of papers.
• Time and place of storage of documentation.

Accounting registers

They are necessary for registration of primary documentation. At the same time, an accounting mark is placed on the papers. It is necessary to prevent repeated registration of documents.

Primary papers can be stored in electronic registers. However, at the request of government agencies or counterparties, the company must provide paper copies.

Features of document recovery

Currently, the regulations do not contain a clear procedure for the restoration of papers. In practice, this process includes the following activities:

• Appointment of a commission to investigate the reasons for the loss or destruction of documents. If necessary, the head of the enterprise can involve law enforcement agencies in the procedure.
• Contacting a banking organization or counterparties for copies of primary documents.
• Correction of income tax return. The need to submit an updated report is due to the fact that undocumented expenses are not recognized as expenses for tax purposes.

In case of loss of primary documentation, the Federal Tax Service will calculate the amount of tax deductions based on the available papers. In this case, there is a possibility of using tax authority penalties in the form of a fine.

Common mistakes in the process of preparing primary papers

As a rule, those responsible for maintaining documentation commit the following violations:

• Fill out forms that are not unified or approved by the head of the enterprise.
• They do not indicate details or display them with errors.
• They do not endorse documents with their signature or allow employees who do not have the authority to sign documents.

Documentation confirming the facts of business transactions is extremely important for the enterprise. Its design must be approached very carefully. Any mistake can lead to negative consequences.

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 of the Federal Law of December 6, 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.

Source documents It is 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. Great advantage - 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 can remove part of the expenses from the tax 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 information");
2. Date of preparation;
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 about 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.

Note! 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 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.