Primary documents are required to confirm the implementation of business transactions. In fact, this is a data source for accounting in a company. The presence and correct execution of the primary is the key to successful completion of tax audits, audits and the correct reflection of turnover on the accounts accounting, and, accordingly, exact .

The requirements that primary documents must comply with are set out in Article 9 of the Federal Law No. 402 “On Accounting”. It requires the following details:

• document's name
• Date of preparation
• company name or sole proprietorship
• description reflecting the essence business transaction
• monetary and/or natural value of a business transaction
• units
• with decoding and indication of positions

Most often, the document is assigned a number, in many forms it is mandatory to put it down. Numbering, as a rule, is carried out from the beginning of the year.

Note that the need to draw up certain forms depends on the specifics of the activity, the form of taxation and the characteristics of the accounting policy of a particular organization.

Registration of the primary

Documenting the facts economic activity occurs at the time of their commission or immediately after completion on paper and / or electronic media. Forms of documents the company can develop independently, with the exception of government organizations who are required to use legally approved forms. It is important to remember that unified documents, the use of which is provided for by law, are required to be filled out.

If it is necessary to make changes, they must be certified by the signature of the responsible person, and the date must also be indicated. There are documents that are prohibited by law from being amended.

Different purposes differ, most often it is at least five years. Most of the documents concerning wages stored up to 75 years.

According to the place of their formation, primary documents are divided into external and internal, and according to their purpose - into administrative and justifying ones. An example of an administrative document is. The supporting document confirms a specific operation, for example, an act of acceptance of work performed. There are documents that combine both administrative and exculpatory properties, i.e. combined, an example is a certificate-calculation of vacation pay.

Documents for the accounting of fixed assets and goods and materials

Waybill (TN) - a document fixing the sale or release. The seller draws up two TN forms, keeps one for himself as a basis for debiting, and transfers the other to the buyer, to whom this form gives the right to accept goods and materials for accounting.

Unified form TN - TORG-12. The top right corner contains statistics codes. If the shipment comes from a branch, its address must be indicated in the "actual address" column. Also, all information about the product is written in the TN - name, article numbers, product code, form of packaging, number of places in the lot, unit of measurement and its code, weight in one place and total, net and gross weight, price and total cost. If goods and materials, it should also be reflected in the TN. In TN there are columns with column totals where necessary. The number of TN sheets is fixed, if there are several. Enter data at the bottom responsible persons.

Registration of operations in OS accounting

Registration of operations in the accounting of materials

Services accounting documents

It is drawn up by an act, which can be called differently - services rendered, work performed, acceptance and delivery of work; it is important that the appropriate wording be spelled out in the contract for these services. One copy of the form is received by the customer, and the other remains with the contractor. There is no unified form of the act.

In the act, in addition to other mandatory details, the period for which the services were provided must be fixed if they are provided with a certain frequency. Record example: "Provision of cleaning services for January 2018."

Cash documents

Documents on accounting of banking operations

Payroll documents

The main documents that serve as the basis for calculating wages are listed below:

Documents on accounting of taxes and fees

Most of the documents described above are primary for tax accounting. For example, the amounts for acts of services rendered and consignment notes are included in the calculation of income tax, and contributions to funds are also calculated on the basis of payroll documents.

Separately, I would like to say about the invoice. This is the form that serves to calculate VAT. The correctness and completeness of filling in all details is critical. this document, otherwise tax authorities may refuse to accept the amount for deduction. An important detail - if the shipment is made by a branch, it is necessary to indicate its checkpoint, and not the parent organization. One copy of the document remains with the contractor (seller), the second is kept by the buyer.

Attention to the design of primary accounting documents is the key to the correct formation of accounting registers.

Accounting registers

Accounting registers are a means of systematizing and organizing data on the company's business activities obtained from primary documents. The requirements for registers are regulated by Article 10 of the Federal Law No. 402. An enterprise can independently approve which types of registers to apply. Management can be carried out on hard copy or electronically using an electronic signature. This information is recorded in accounting policy.

Examples of accounting registers are the general ledger, the register of issued invoices, etc.

The registers contain the following details:

• register name
• period
• name of company
• chronological and / or systematic grouping of accounting objects (dates, names of cost items, divisions, etc.)
• units
• signature of the responsible person/persons and their positions

There are several classifications of accounting registers:

• By the nature of the records:

1. Chronological - data is reflected as business transactions are performed (for example, registers).
2. Systematic - information is grouped on the basis of attribution to specific accounting accounts (subconto analysis).
3. Combined - the record is kept on the basis of a systematic principle in chronological order, combining the first two points (an example is the general ledger).

• In appearance:

1. Books.
2. Free sheets.
3. Cards.

The problem with the primary account is now connected primarily with the fact that a significant place in the turnover is occupied by transactions with individuals and individual entrepreneurs, whose documentary certificates are often not unified, special accounting software, but not every entrepreneur can afford them.

Answer

Primary accounting documents

(eng. basic record documents) - according to the legislation of the Russian Federation on accounting, supporting documents that must be used to draw up all business transactions conducted by the organization, on the basis of which it is conducted, drawn up at the time of the business transaction or immediately after its completion and certifying the fact of the corresponding transaction. Since the design of P.u.d. is the beginning of the accounting registration of business transactions, they form the basis accounting information, providing accounting with the information necessary for a continuous and continuous reflection of the economic activity of the organization. To P.u.d. includes orders, contracts, acceptance certificates, payment orders, cash receipts and disbursement orders, waybills, invoices, orders, receipts, sales receipts and other similar documents. The information contained in PUD is systematized and accumulated in the process of maintaining accounting registers.

Basics about P.O.D. established by the Federal Law "On Accounting" ** (Article 9). P.o.d. are taken into account if they are compiled in the form contained in the albums of unified forms of primary accounting documentation. P.ud., the form of which is not provided for in these albums, must contain: the name of the document; the date of its compilation; the name of the organization on whose behalf it is drawn up; the content of the business transaction; business transaction meters in physical and monetary terms; the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution; personal signatures of the said persons. Only if all the listed details are present in the accounting document, the document can be considered as P.O.D., be taken into account and be documentary evidence of the fact of a business transaction. Inclusion in P.u.d. is not prohibited. and other, in addition to mandatory, details. Legislation may establish special requirements to the compilation of certain types of P.u.d. For example, the rules for compiling invoices are established by the Procedure for Maintaining Accounting Journals of Invoices for Value Added Tax Calculations, approved by Decree of the Government of the Russian Federation of July 29, 1996 No. 914.

Forms of P.O.D. used for registration of business transactions for which standard forms of documents are not provided, as well as forms of documents for internal financial statements approved when the accounting policy of the organization is adopted.

Small businesses can use standard inter departmental forms PUD, departmental forms, as well as forms independently developed in relation to the corresponding standard ones, which contain mandatory and ensure the reliability of the reflection in the accounting of transactions performed. P.u.d. received by the accounting department of an organization that is a small business entity are checked in form for completeness and correctness of their execution and in content from the point of view of the legality of documented operations and the logical linking of individual indicators.

The list of persons with P.u.d. approves in agreement with the chief accountant. As a rule, such persons are employees of accounting departments, supply and sales departments, contractual and some other services. P.o.d., which are used to formalize business transactions with in cash, are signed by the head of the organization and the chief accountant or persons authorized by them.

P.o.d. must be drawn up at the time of the transaction, and if this is not possible, ~ immediately after its completion. Timely and high-quality execution of PUD, their transfer to those established for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents. Making corrections to cash and bank P.o.d. not allowed. In the rest of the P.u.d. corrections can be made only upon agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed these documents, indicating the date the corrections were made.

To control and streamline the processing of data on business transactions based on P.u.d. are compiled. They contain data on business transactions recorded in primary documents, as well as new aggregated indicators. By compiling consolidated accounting documents, it is possible to reduce the number of entries in accounting accounts. Summary documents include, for example, grouping sheets, development tables, cost distribution sheets, reports or statements on the movement of products, raw materials, materials, etc.

P.o.d. may be withdrawn only by bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation. In such cases, or other organizations have the right, with the permission and in the presence of representatives of the bodies conducting the withdrawal of P.O.D., to make copies of them indicating the reason and date of withdrawal.

Big Law Dictionary. Akademik.ru. 2010 .

See what "Primary accounting documents" are in other dictionaries:

Primary accounting documents- (English basic record documents) according to the legislation of the Russian Federation on accounting, supporting documents that must be used to draw up all business transactions conducted by the organization, on the basis of which ... Encyclopedia of Law

Primary accounting documents- (primary accounting documents) Written evidence of the facts of economic life. They reflect all the data that is used for accounting. P.o.d. are compiled either in a unified form (accounting documents ... ... Economic and Mathematical Dictionary

primary accounting documents- Written evidence of the commission of the facts of economic life. They reflect all the data that is used for accounting. P.o.d. are drawn up either in a unified form (documents for accounting materials, payment orders, ... ... Technical Translator's Handbook

Primary accounting documents- All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained. Primary accounting documents are accepted to ... ... Vocabulary: accounting, taxes, business law

PRIMARY ACCOUNTING DOCUMENTS- (English primary accounting documents) - a written certificate of the commission of the facts of economic life. They reflect the data that are used for accounting. Requirements for P.u.d. reflected in the Federal Law "On ... ... Financial and Credit Encyclopedic Dictionary

Primary accounting documents- 1. All business transactions carried out by the organization must be documented by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is maintained ... Source: Federal Law from ... ... Official terminology

Accounting documents Encyclopedia of Law

See Primary Accounting Documents... Big Law Dictionary

Primary accounting documents- all business transactions carried out must be documented by supporting documents, which are primary accounting documents, on the basis of which accounting is maintained ... Encyclopedic dictionary-reference book of the head of the enterprise

Consolidated accounting documents- see Primary accounting documents ... Encyclopedia of Law

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Source documents accounting report- the most important link in the document flow of any company. Without them, it will not be possible not only to correctly calculate all income-expenses and receipts, but also to correctly calculate (and even more so - confirm the tax) deductions to tax office. What is the "primary" and what are the requirements for it? Let's figure it out.

It is necessary to understand what is generally understood by this definition. So, the primary accounting documents are a confirmation of the economic transactions carried out at the enterprise that brought any economic effect. This is a supporting document - for example, some kind of invoice.

These documents are important not only for accounting in the field of accounting. They are necessary to comply with tax laws and confirm all ongoing transactions. With the help of primary documents, it is possible to determine the volume of the company's obligations to the state. The tax authorities will require these certificates to verify the correctness of the calculations.

Primary documents must be issued immediately at the time of the operation, or immediately after its completion. But the latter - only if it is not possible to deal with paperwork in the process.

And it is worth remembering that such pull-offs are highly discouraged and are allowed only in exceptional situations.

What is "primary"

This type of documents are those that confirm the already implemented actions of an economic nature. For example, buying a new lathe. Without primary documentation, capable of confirming a particular action, it is impossible to enter an expense / income or receipt of something in the ledger.

Primary documents can be both electronic and paper - there is no difference. The only feature of such an electronic document management system is that confirmation requires electronic signature. However, some businesses may limit the use of digital capabilities. By contract or in some cases, regulated by law, you can require the provision of only a paper "primary".

The primary accounting document must contain all necessary information for business accounting. Otherwise, there may be problems related to the tax. If you can not confirm any expense or income, the amount of deductions may increase.

Such a document is proof of the fact that any action was taken in the economy of the organization that affected the economic condition.

List of accounting documents

Interestingly, the legislation does not regulate specific documents, so you can choose from a variety of acceptable options. This will allow you to adjust the convenience of reporting. But what kind of “primary” is there anyway?

1. Treaty. Contains specific terms and conditions of a business transaction. It lists all the financial nuances and the responsibility of all involved parties for implementation.
2. Packing list. A listing of all services rendered or goods transferred. Saved by each participant in the transaction - you will need to make copies.
3. Transfer-acceptance certificate. Confirms that the service was performed in in full, and its quality satisfies the stipulated. This act confirms the acceptance of the work performed and, accordingly, the full approval of the customer.
4. Transfer-acceptance certificate No. OS-1. Unlike the previous document, it is used in fixing events with the input-output of fixed assets.
5. Check. Confirmation of willingness to pay for a product or service. The invoice may include additional terms and prices for the services provided. Also, this document allows you to return the money.
6. Payslip. Used in solving economic tasks personnel related. That is, these statements take into account all situations of remuneration. IN payroll it is necessary to include not only, actually, the salary. But also all the bonuses, overtime, incentives and other monetary "infusions" into the employee.
7. Cash documents. Necessary for accounting for financial transactions for the sale of goods or services. This category includes not only the cash book, but also receipts and expenditures.

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Naturally, all these documents are drawn up in different ways depending on the established rules and procedures. The basic rules are defined, and they must be followed when creating a primary.

Classification of primary documents

There are several ways to categorize accounting records. This greatly simplifies the definition and direct workflow. Grouping occurs according to certain principles and features.

So, the primary documents are divided into:

1. By appointment. Distinguished administrative - powers of attorney and payment orders; executive / acquittal - payrolls and acts of work performed; documentation accounting- statements, calculations and references; combined - cash orders, advance reports and claims; and forms strict accountability- subscriptions, receipt books and so on.
2. By data content. Included are the actual primary documents - cash orders and checks; and consolidated primary documents - cash reports for a certain period and statements.
3. By way of reflecting business transactions. There are one-time - cash reports; and cumulative - statements and limit-fence cards.
4. Place of compilation. They are divided into internal (all issued by the organization) and external (received from suppliers, outsourcers, and so on).

This exhaustive classification reflects almost all primary documents that the accounting department may encounter when preparing reports.

Accounting registers for primary

Each primary document received by the accounting department must be registered. Therefore, there are special accounting registers. These are special counting tables made in a certain form. They are necessary to collect information about business transactions on accounts and not get confused in a bunch of certificates, invoices, and so on.

Accounting registers are different. As a rule, they are divided into the following categories:

1. By appointment. This includes chronological (documents are recorded as they appear), systematic (primary is recorded taking into account its grouping characteristics). The combination of these two types is called synchronous registers - ideally, this is what accounting should do.
2. By summarizing the data. This category includes integrated (from particular to general) and differentiated (from general to particular) registers.
3. By appearance. Everything is very simple - they are separated by the physical form of the register. It can be in the form of a card, book, electronic media, and so on.

Proper maintenance of accounting registers will significantly simplify the task and protect against many problems.

Requirements for primary documentation

Since the primary is an important part of the accounting document flow, it is necessary to be very careful about its maintenance and filling. There are certain requirements, norms and standards that must be followed.

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What should be in the first

Primary accounting documents must be created according to certain standards so that the tax authorities accept them without problems, and in the future no one has any problems. Therefore, in the primary it is necessary to indicate the following information:

1. The name of the specific document.
2. Date of preparation.
3. The name of the entity that (or on behalf of which) this or that action is carried out.
4. What is the point of a business transaction?
5. business transaction meters. Available in cash or in kind. If natural, it is necessary to indicate what is measured.
6. Persons responsible for the correct conduct of the operation and the preparation of documents for it. Be sure to indicate positions.
7. Signatures of the defendants, their full names and other information that will help identify them.

The presence of all these data is necessary not only to confirm that the operation was actually carried out. The information specified in the document will allow, if necessary, to verify all indicators, refer to actors and clarify some points.

Rules for the preparation of primary documentation

It is important to remember that when creating such documents, it is not enough just to take into account the data that it should carry. The norms establish certain rules for maintaining and creating such papers. If they are violated, or tax inspectors doubts arise - you will not only have to redo the document, but also pay a large fine. Especially if the violation is not the first.

1. Write strictly without errors (including punctuation) and blots. Avoid typos in electronic documents.
2. Any pen can be used. But it is advisable to choose those that will not smear when writing - this will dilute the dirt on paper, which is unacceptable.
3. It is necessary to draw up documents already in case of assumptions that some kind of business transaction will be carried out. IN last resort(which is highly discouraged) you can draw up and issue a primary immediately after the operation.
4. Absolutely all calculated data presented in digital form must be duplicated in words.
5. If there is no data for filling in the details in the primary form, it is necessary to put a dash there. Blank lines are strictly prohibited.

It is important to remember that the more responsible the accountant will be in filling out primary documents, the less problems the organization will have in the future.

What if a mistake has already been made?

In a situation where it is necessary to correct this or that primary document, it is necessary to know what can and cannot be done. So, when correcting errors, you can:

1. Cross out the incorrect data and write the correct ones next to it. Be sure to sign the person who corrected the information, as well as an indication of "Corrected to believe" and the specific date when the amendment was made.
2. Make additional entries. It is applied if the total values ​​of transactions were executed, but as a result turned out to be slightly higher. In this case, the remainder must be recorded in new document and take them into account in the current or next reporting period.
3. Carry out a reversal. That is, correct the entry using negative values: write the wrong data in red paste, and then indicate the correct data next to it.

Every day, the company performs many operations. Accountants issue invoices to counterparties and send them money, calculate salaries, penalties, calculate depreciation, prepare reports, etc. Dozens of documents of various kinds are issued daily: administrative, executive, primary. The last group is of great importance for the activities of the enterprise.

What are "primary documents"?

Each event of the economic life of the organization must be confirmed by paper. It is formed at the time of the operation or immediately after its completion. Drawing up postings, reporting is carried out on the basis of the information specified in the primary accounting documents. Their list is large. In this article, we will consider 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 the transaction or immediately after the end 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:

1. Contract.
2. Check.
3. Cashier's check or other payment document.
4. Bill of lading.
5. Certificate of completion.

Required details

There are currently unified forms primary accounting documents. They are used to reflect information about different operations, respectively, the list of columns in them is different. Meanwhile, all primary documents contain uniform mandatory details. Among them:

1. Business name.
2. Title of the document (to
3. Formation date.
4. The content of the operation for which the document is drawn up. For example, when filling out an invoice, the corresponding column may indicate "Transfer of materials for processing."
5. Monetary and natural indicators. The former are used to reflect the cost, the latter - quantities, weights, etc.
6. Positions of responsible employees ("chief accountant", "storekeeper", etc.).
7. Signatures of the persons involved in the transaction.

Important point

The primary document containing all the required details has legal force.

Please note that properly executed papers can be used in legal proceedings as evidence of the validity (or invalidity) of claims. Many documents are drawn up by contractors. It is necessary to carefully check the correctness of the execution and in no case put signatures for suppliers (contractors, etc.), if they have not done so.

It is necessary to carefully store the original documentation.

Do you need a primary print?

In practice, many counterparties make claims about its absence on the TTN form and some other documents. Recall that since 2015, most organizations have been exempted from the obligation to have a seal. Such enterprises can use it at their own discretion. If it is, then information about its presence must be registered in the accounting policy.

In the event that the counterparty insists on using the seal when registering the primary, and the company 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 issue.

Treaty

If the counterparty is a long-term partner, then it is quite possible to conclude an agreement for several transactions. In this case, it is important to clearly define the deadlines for fulfilling obligations, the sequence and procedure for calculating, and other nuances. The contract may be drawn up for the sale of goods, the provision of services or the 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, by default, it is assumed that the subject agrees to the transaction.

The invoice must include:

1. Title of the document.
2. The name of the services (goods, works) for which payment is made.
3. Price.
4. total amount.
5. Payment details.

Currently, the entire list of accounting documents is contained in the 1C program, so they are processed automatically.

Please note that the invoice has no special value for regulatory authorities. In it, the seller fixes the set price. From the position of an accountant, an invoice is the most important primary document, on the basis of which accounting entries.

The type of invoice is an invoice. This paper contains a special line for specifying VAT amounts.

Payment documentation

You can confirm the fact of payment by a cashier's check or other similar document. Payment confirms the fact of payment for the supply of products, services, work. The specific type of document is selected depending on the method of payment: in cash or by bank transfer.

One of the most popular settlement documents is a payment order. It is an order from the account holder for the bank to transfer funds to the specified account. The document can be used when paying for services, goods, for paying an advance, repaying a loan, etc.

In case of deductions to the budget, field 22 "Code" is filled in. IN payment order this column indicates the UIN ( unique identificator). Thanks to him, the fiscal authority recognizes the payer.

The "Code" field in the payment order can be filled in in different ways. It depends on how exactly the subject fulfills the obligation to the budget: voluntarily or at the request of the regulatory authority.

Bill of lading

The TTN form is drawn up by the consignor. is the basis for the transfer of the goods to the recipient. The document is drawn up in 4 copies. According to the TTN, the seller takes into account the sale, and the buyer - the delivery of the goods arrives.

Please note that the bill of lading is drawn up when transporting goods by the company's own resources. If transportation is carried out by a third-party company, a 1-T form is issued.

Another important point: the information in the TTN must match the information in the invoice.

Certificate of completion

This document is drawn up between the customer and the supplier. The act is a confirmation of the performance of work, the provision of services at an agreed cost within the terms established by the agreement. Simply put, this is a report of the contractor to the customer.

Currently, a unified form of the act has not been approved. The enterprise has the right to develop a form on its own and fix it in the accounting policy.

The main details of the act are:

1. Number and date of registration in the accounting documentation.
2. Date of preparation.
3. Details of the contract in accordance with which the act is formed.
4. Time, volume, cost of work.
5. Details of the account to which the payment will be made.
6. Name of the customer and contractor.
7. Signatures of the parties to the transaction.

The act is always drawn up in two copies.

Form M-15

This abbreviation is used to refer to an invoice for the issue of goods to a party. It should be noted that this document is not mandatory, but is often used by enterprises.

An invoice for the release of materials to the side is issued if it is necessary to transfer valuables from the main (head) office to remote divisions or other companies (if there is a special agreement).

Rules for registration f. M-15

In the first part of the paper, a number is affixed, 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 of the document, the transaction code (if the appropriate system is used), the name structural unit, 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. It can be a contract, an order, etc.

In the main table, columns 1 and 2 indicate the accounting subaccount and code analytical accounting all materials to be written 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 measure;
• the quantity of goods transferred;
• information about the actual objects released from the warehouse (filled in by the storekeeper);
• total cost of materials;
• Price without VAT;
• the amount of allocated VAT;
• total cost with VAT;
• inventory number of materials;
• passport number (if any);
• record number in accordance with the account card.

The invoice is signed by the accountant, the employee responsible for the release of valuables from the warehouse, and the recipient.

Advance reports in "1C"

Formation of reporting documents is one of the most common actions of an accountant. Many settlements carried out in cash are made out by advance documents. These include travel expenses, business purchases, etc.

Often employees of the enterprise receive funds from the cash desk for household expenses. After acquiring the necessary valuables (for example, stationery), employees report and provide supporting documents to the accounting department.

The accountant, in turn, must record all expenses in the accounting system. Open" Expense reports"in" 1C "you can in the section" Bank and cash desk ", subsection" Cash desk ". The introduction of a new document is carried out by the" Create "button.

At the top of the form are:

1. Business name.
2. The warehouse where newly received valuables will be credited.
3. An employee who is accountable for the funds received against the report.

The document contains 5 bookmarks. In the "Advances" section, select the document for which the funds were issued:

1. money document.
2. Consumable cash warrant.
3. Withdrawal 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 the returnable container (for example, water bottles). The "Payment" tab reflects information about the cash paid to suppliers for the purchase of an object or issued against an upcoming delivery.

The "Other" section contains information about travel expenses: per diem, 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. This is about accounting statement. The form is required, if necessary, to correct the mistake made. In addition, the document is necessary when performing operations that require explanation, reflection of the calculation, confirmation of transactions, if there are no other papers.

Nuance

It is worth saying that the enterprise has the right to confirm the performance 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. A list of them, however, should be fixed in financial policy companies.

Rules for compiling a certificate

A single unified form has not been approved for this document. Accordingly, specialists can compile it in a free form or use templates developed at the enterprise. Mandatory information that must be included in the certificate includes:

1. Information about the enterprise.
2. Date and reasons for compilation.
3. Primary accounting documents and accounting registers, to which a certificate is attached.
4. Signature of the responsible employee.

You can write on a regular white A4 sheet or on company letterhead.

When compiling, you must be very careful not to make mistakes. The more detailed the reference, the fewer additional questions the inspectors have.

The document should, of course, contain only reliable information. If errors are found in the course of writing, it is more expedient to draw up a certificate again.

Storage Features

Everything related to the primary accounting documents must be kept at the enterprise for at least 5 years. The calculation of this period begins from the date of the end of the reporting period in which the papers were issued.

Additionally

The primary can be issued in paper or in electronic format. IN Lately Increasingly, businesses are opting for electronic document management. This is understandable: it takes much less time to process and send papers.

Electronic documents must be certified by a digital signature (enhanced or conventional - by agreement between counterparties).

Responsibility

Primary documentation is the most important element of the economic life of the enterprise. In its absence, the company is expected serious sanctions by the regulatory authorities. Penalties will also be imposed in case of detection of errors in the primary documentation, inaccurate information.

Violation of the regulations entails punishment not only according to the Tax Code, but also according to the Code of Administrative Offenses. If there are grounds, the perpetrators may be brought to justice. criminal liability.

Conclusion

A variety of documents can be used in the work of an enterprise. At the same time, 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 the use of combined documents. We are talking about unified forms, supplemented in accordance with the specifics of the organization.

It is important to reflect the selected types of primary documentation in the accounting policy of the enterprise. In 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 securities. It is necessary to indicate in the financial policy that the enterprise accepts such documents from counterparties.

To fix many transactions, organizations may not use unified forms of primary documentation. However, if it's about cash transactions, then they are issued exclusively by approved orders and other payment documents.

Primary documentation serves as the basis for making accounting records to accounting registers. These forms are designed to record on paper the reliability of the fact of a business transaction that resulted in a change economic situation enterprises. Registration of the primary organization 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

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

The classification of primary documentation involves the division into forms of 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 fix transactions and their results between two or more participants.

For internal forms, the division into the following groups is typical:

1. Administrative type - used to issue instructions and instructions to structural units and personnel.
2. The executive version of the templates is used to display transactions that have been made in the current period.
3. Documents for accounting - their purpose is to systematize the whole complex of events and summarize the received documentary information (a striking example is accounting registers).

TO accounting registers include books and magazines, accounting cards. This type of documentation can be divided into subspecies, which differ in the way they are filled out and maintained:

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

Primary documentation may 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, payrolls.

NOTE! The posting and disposal of the assets of the enterprise is formalized using the primary. 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 their own templates.

Particular attention in accounting practice given to the 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 of legal force. This group includes all types of documents that show the receipt of money at the cash desk, their disposal. Among them are also cash book, which summarizes the whole complex of actions with cash.

Classification of primary enterprises by stages of entrepreneurship

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

1. Determining the terms of the deal. Partners negotiate, developing a consensus that will suit both parties. Money and goods are not yet changing hands, services are not yet being provided, work is not being done, but everything is ready for the start of interaction. The following types of primary will be the result of this stage:
   • contract (various forms are possible);
   • an invoice for payment.
2. Deal reward. Payment can be made in different form. This important point is fixed by the primary source confirming the transfer of money:
   • if the payment was not made in cash, then it will be confirmed by an extract from the current account, a check from the payment terminal, etc.;
   • if the money was transferred by "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 side made the payment, now it's time for the other side to fulfill its obligations. The fact that she did this in good faith, and the first party has no claims, will be evidenced by the following primary documents:
   • waybill (if goods were transferred);
   • sales receipt (may be issued together with a cash receipt or go as one document);
   • act of services rendered (or work performed).

These documents are required to provide the tax, as 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 should 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 starts documentation registration logs. All incoming forms are processed as incoming. Outbound are forms that are created within the enterprise (regardless of whether they will be issued third parties or stay with the company).

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 affixing a stamp on the document and assigning an incoming number with the date of acceptance.
5. Sighting by the company's management (when the director looks at incoming correspondence, he puts down resolutions on it).
6. Document execution.

To organize an effective document management system and ensure control of the safety of forms, it is necessary to develop and approve a workflow schedule with a nomenclature of cases. In the schedule, it is necessary to disclose the stages of registration, registration of documents, the procedure for their transfer to storage, indicating the time frame, list the employees responsible for each step.

It is necessary to keep the primary documentation executed and reflected in the accounting 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 their submission to the archive:

• administrative documentation must remain available for 75 years (if orders and instructions affect the conduct of the company's core business) or 5 years, provided that the form reflects the resolution of administrative issues;
• forms accompanying the implementation of business transactions are subject to storage for 3-5 years.

REFERENCE! Law No. 402-FZ in Art. 29 storage period is limited to 5 years. Tax law prescribes to ensure the safety and availability of accounting documentation for at least 4 years.

Special conditions and periods of storage are provided for such forms:

1. Documents with the help of which the capitalization of assets subject to depreciation was reflected cannot be archived for 4 years from the date of write-off of this property.
2. If the primary documentation was drawn up in the period of the occurrence of a loss, which is used to reduce the amount of income tax, then it must be stored until the impact on the taxable base of the results of such unprofitability ceases.
3. Primary characterizing operations on the occurrence accounts receivable, must be kept for 4 years from the moment the outstanding debt is recognized as bad (if such a fact takes place).

For electronic forms retention periods are identical to paper documents. The procedure for writing off the primary should 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 the norms of the law 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 making up the form by which the enterprise can be identified;
• the content of the displayed business transaction indicating the valuation of the subject of the transaction;
• reduction of natural meters and quantitative values;
• signatures of those responsible officials(with the obligatory indication of their position and full name).

REMEMBER! To use self-developed templates as primary documentation, it is necessary to approve them 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 lines, cells from them, or change the structure. Enterprises can make their own adjustments to non-unified templates, add and remove information blocks. At self-development new forms can be based on standard samples.

To approve the primary, you can take out its examples in a separate application to the accounting policy. The second option - for each form, the head issues an order for the enterprise. The text of the order indicates information on 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 in the form of independent applications.

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

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

What should an accountant always remember?

The ideal state of primary documentation is a necessary condition for the absence of problems during tax audits and revisions, proof of one’s innocence in a dispute with a counterparty, etc. We present a number of important nuances, which should always be remembered by an accountant when working with primary documents.

1. Primary is the only proof. 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 become an assistant either - there are precedents when the plaintiffs were denied or the defendants left their claims due to the lack of evidence of certain stages of the transaction due to the lack of a number of primary documentation.

   IMPORTANT! Without a "primary" in rare cases, it is possible to prove the fact of the provision of services: the court may take into account additional expert opinions and supporting documentation. If the fact of performance of work is rendered, the absence of an act signed by the customer will not exempt him from payment.

2. Better without errors, but minor flaws are not fraught. A nightmare for any accountant is a 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 06, 2011 No. 402-FZ "On Accounting". The tax authorities confirmed this in Letter No. GD-4-3/2104@ dated February 12, 2015). The main thing is that the data presented accurately testify to the fact of payment and delivery of goods (provision of services). So, for example, if the bill of lading does not contain a reference to the contract or the weight of the cargo is not indicated, this is a disadvantage, but not a reason to refuse VAT. But if the name 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 of fake signature! If the signatures of responsible persons on the documents are falsified, or the document is signed by a person who does not have the authority to do so, such a primary will not be recognized by the authorities. In addition, it is very important that the signature be handwritten - facsimiles will be invalid.
4. The 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 the courts recognize corrective documents, it is better to correct the mistake according to the rules of Art. 7 of the "Accounting Law" - enter the date of correction in the document and certify it with the signatures of authorized persons.
5. Translation is not always needed. Naturally, the primary is compiled in the state language. But sometimes the translation of individual words from a foreign language is inappropriate, for example, if it is the name of a brand or product.
6. Electronic primary - only with EDS. Today it is not necessary to be limited to the paper form of primary documentation, the law also allows electronic media. But it will be equated to paper only if it is certified by a qualified digital signature. An unqualified EDS is allowed only in certain, specially specified special cases, and the primary is not included in them.