All entries in accounting are made on the basis of relevant supporting documents.

Document(documented information) is information recorded on a tangible medium with details that allow it to be identified. As material carrier It is permitted to use any material object suitable for fixing and storing speech, sound or visual information on it, including in transformed form. However, for the purposes of document preparation in accounting, only paper or computer media are applicable. This norm is contained in the Regulations on accounting and reporting in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n with subsequent amendments and additions). In the latter case, the organization is obliged to produce, at its own expense, copies of such documents on paper for other participants business transactions, as well as at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

Accounting documents are mainly drawn up according to unified forms, which due to the need to streamline information flows in the national economy, ensure the comparability of accounting and reporting data of different organizations (or one organization for different periods), their completeness and reliability, and eliminate duplication of information.

Accounting documentation is part of the organization’s management documentation system in accordance with All-Russian classifier management documentation (OKUD), approved by Decree of the State Standard of Russia dated December 30, 1993 No. 229.

Generally accounting documents can be divided into three levels: primary accounting documentation, accounting registers and reporting accounting documentation. This gradation fully meets the definition of document flow in accounting, the sequence and logic of documentation economic activity organizations.

Primary accounting documents, on the basis of which accounting records are kept, are documents that record the facts of a business transaction.

Accounting registers are designed to systematize and accumulate information contained in primary documents accepted for accounting, to reflect it on accounting accounts and in financial statements.

Financial statements represents unified system property information, financial situation organization and the results of its economic activities, compiled on the basis of accounting data for established forms(according to PBU 4/99 “Accounting statements of an organization”, approved by Order of the Ministry of Finance of the Russian Federation No. 43n dated 07/06/99 and Order of the Ministry of Finance of the Russian Federation No. 67n dated 07/22/03 “On Forms of Accounting Reports” with subsequent amendments and additions).

Within each level, documents are not homogeneous. The scale of accounting work in an organization at all stages of document processing depends on document flow volume- the number of documents received by the organization and created by it over a certain period. At the same time, the structure of document flow in terms of composition, purpose and types of documents is interesting.

So, by composition It is customary to divide documents into inbox(incoming to the organization), outgoing (official documents provided by the organization to external respondents) and internal(a group of official documents that do not go beyond the organization that prepared them).

The document meets the official status, If it was created by a legal or natural person, executed and certified in the prescribed manner.

Classification of documents by composition and analysis of their structure according to this criterion allows us to assess the ratio of the volumes of internal and external document flow in the organization, analyze degree of autonomy of the enterprise(by calculating the ratio of units of incoming information and internal information), estimate activity of the organization's appeal to external environment (based on the share of outgoing documents).

By purpose

documents are divided into administrative, executive, combined and documents accounting registration.

Administrative documents contain orders, instructions on the production, performance of certain business operations (orders from the head of the enterprise and persons authorized by him to carry out business operations).

Executive documents certify the fact of business transactions. These include receipt orders(acceptance certificates) of materials; acts of acceptance and disposal of fixed assets; documents on acceptance of manufactured products from workers, etc. Executive documents signed by the persons responsible for the execution of business transactions and for the correctness of their execution in documents. For example, shop managers, warehouse managers (storekeepers), foremen, etc.

Combined documents are both administrative and executive. These include income and expenses cash orders; payroll statements for the issuance of salaries to employees of the enterprise; expense reports accountable (seconded) persons, etc.

Accounting documents are compiled in the case when there are no other documents for recording business transactions, or when summarizing and processing executive and administrative documents. These include certificates, distribution statements, reserve calculations, financial statements and etc.

This classification reveals the need to document a number of business transactions, the registration of which in most cases is ignored by practicing accountants. Thus, the actions of the accountant related to the performance of methodological calculations, in accordance with the registration principle, must be confirmed by the relevant accounting documents and certified by the signature of the chief accountant.

By period of registered business transactions

Documents used in accounting are divided into one-time and cumulative.

One-time primary documents document each business transaction and are compiled in one step.

Cumulative documents are compiled over a certain period through the constant accumulation of homogeneous business transactions. At the end of the period, they calculate the results for the corresponding indicators. Examples of cumulative documents: two-week, monthly work orders; limit cards for the release of materials from enterprise warehouses, etc. Cumulative documents are an element of the first stage of systematization and generalization of accounting information.

According to the degree of generalization of information

accounting documents are divided into primary and summary.

Primary documents are drawn up for each transaction at the time of its completion. These include documents on the receipt of materials by the enterprise and their release from the enterprise’s warehouses to the workshops; on the shipment of products to customers; on the accrual of wages to employees for products produced, work performed or services rendered, etc.

Summary documents generalize indicators by grouping them accordingly, systematizing them from primary documents (for example, payroll statements for workshop employees, the enterprise as a whole, etc.). Summary documents differ from cumulative documents in that a summary document is compiled on the basis of primary documents and is their summary, and a cumulative document is a primary document compiled gradually. Summary documents also include all accounting registers accounting, and the final summary document can be considered financial statements.

The initial stage of documenting the economic situation in an organization is primary accounting , which represents the first stage of system perception and registration individual transactions, characterizing economic processes and phenomena occurring in the enterprise. Its objects are: procurement, acquisition and consumption of material resources; use of fuel and energy resources; standardized and worked hours; production of piece workers; production costs; movement of semi-finished products and residues work in progress; volume of production, its shipment and sales; settlements with suppliers, buyers, customers, banks, financial authorities, founders, etc. At this stage accounting work initial information about economic processes and phenomena occurring in numerous areas, workshops, warehouses, receiving and shipping points finished products and other divisions of the enterprise are reflected in primary 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 conducted.

Source documents, used in the description of business transactions, constitute a single information array, processed using the same methods of accounting procedures. At the same time, some of the documents are formalized at the industry or general economic level. These documents are drawn up on unified forms approved by the State Statistics Committee of the Russian Federation or line ministries and departments.

Departmental forms primary accounting documentation mandatory for use only in organizations subordinate to these departments, however, if the form of the document meets the needs of other organizations, they can adopt it.

In all other cases, organizations are required to independently develop forms of primary accounting documents in the quantity and form in which they are necessary to reflect the business activities of the company. At the same time, documents created by the organization independently must be formalized in such a way that their content fully provides necessary information accounting tasks.

Basic requirements for the form of the primary document:

1. Allows you to reliably describe a single fact of the economic life of an organization

2. The structure of the document remains constant for a long time if the operating conditions of the organization are relatively stable.

3. There is no ambiguity in the interpretation of the information contained in the document.

4. The message is encrypted for ease of processing and ensuring information security.

5. Measurements of the information contained in the document (monetary and/or in kind) ensure the necessary reliability, accuracy and understandability of the information. Excessive detail or clarification of data should be avoided in the same way as insufficient detail.

6. The document complements other documents and does not duplicate them.

7. The document contains as little redundant information as possible - usually not used information, which is included in the original form "just in case."

8. The document form is convenient for processing it in the environment of the used used form.

9. The form of the document is convenient for presentation and processing in an electronic environment (on a computer).

10. The form is the same for all homogeneous facts of economic activity in various divisions of the organization (including separate ones).

11. Compiled in a timely manner.

When developing forms of primary accounting documents, you should take into account the provisions of Article 9 of Federal Law No. 129 of November 21, 1996 “On Accounting” (as amended and supplemented).

Clause 2 of this article. states that primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms, and documents whose form is not provided for in these albums must contain the following mandatory details:

a) name of the document;

b) the date of drawing up the document (an undated document has no legal force, in addition, in this case it is difficult to attribute the fact of economic activity to a specific reporting period for financial and tax accounting purposes);

c) the name of the organization on whose behalf the document was drawn up;

e) measures of business transactions in physical and monetary terms;

f) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;

g) personal signatures of the indicated persons (deciphering the signatures is also possible).

The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant. Moreover, the documents used to formalize business transactions with in cash, signed by the head of the organization and the chief accountant or persons authorized by them.

The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Requirements for a chief accountant documentation business transactions and submission to accounting necessary documents and information are mandatory for all employees of the organization. Without the signature of the chief accountant, cash and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.

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

To control and streamline the processing of data on business transactions, based on primary accounting documents, consolidated accounting documents , which, in particular, include cash books, commodity reports, a journal for registering business transactions, memorial orders, order journals, the General Ledger, and other accounting registers. The final summary document is the financial statements.

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The correctness of the document depends on the quality of the design of the primary document and the information it contains. accounting and further conclusions from it.

The information contained in the primary documents accepted for accounting is accumulated and systematized in accounting registers, the forms of which or the requirements for which are approved authorized body. Data from accounting registers in grouped form is transferred to the financial statements.

Management determines persons authorized to sign accounting documents. In this case, a hierarchy of signatures can be established depending on the position held, the amount of money, the scope and nature of the operation.

Businesses or organizations using electronic signatures should establish appropriate safeguards and controls regarding the right to use and access electronic signatures.(17)

Requirements for preparation of primary documents

1. Entries in primary documents must be made in ink, crayon, ballpoint pen paste, using typewriters, mechanization and other means that ensure the safety of these entries for the period of time established for their storage in the archive.

Do not use a pencil for writing.

• 2. Documents must be prepared neatly, text and numbers must be written clearly and legibly.
• 3. All details must be filled out in the document. If any details are not filled in, a dash is placed in its place. Mandatory details must be filled in mandatory.
• 4. B monetary documents The amount is indicated in numbers and words.
• 5. Primary documents must be certified by the personal signatures of the head of the organization, chief accountant or authorized persons.
• 6. Primary documents must contain transcripts of signatures of authorized persons.
• 7. Primary documents must be affixed with the seal of the organization, if this is provided for in the form and current legislation. (18)

The head of the organization must, in agreement with the chief accountant, approve in the form of an order the list of persons who have the right to sign primary accounting documents.

Timely and high-quality execution of primary accounting documents, their transfer within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.

The movement of primary documents in accounting (drawing or receiving from other business entities, acceptance for accounting, processing, transfer to the archive) must also be regulated by a schedule, which is approved by order of the manager.

To warn both managers and performers from unforeseen negative consequences and to save time when searching for information, it is necessary after receiving regulatory documents create a database for registering primary documents.

This means that all primary documents written out and filled out in the accounting department must have their own identifier - a code (one-time, unique number), which is assigned to them upon mandatory registration in one of the registration journals, which must be opened at each enterprise.

Procedure for drawing up documents:

• -compliance with all established details and forms of documents;
• -accuracy and clarity of presentation of the content of completed business transactions in documents;
• - timely execution of business transactions, clear, neat and legible writing of text;
• -crossing out empty spaces in the absence of props;
• -indication of amounts in figures and words in all valuable documents; crossing out errors so that what has been crossed out is visible, and certifying the correct text with the signature of the person who prepared the document;
• -corrections are not allowed.(27)

Primary documents created using a mechanized method require special confirmation of the reliability of the received data, i.e. authorization and protection of registered data from unauthorized receipt of information about them. Any type of document can be transmitted by fax, but not a primary accounting document, because it does not have confirmation of its authenticity. Responsibility for the timely and high-quality creation of documents and their transfer within the established time frame for subsequent reflection in accounting lies with the persons who prepared and signed these documents.

Primary accounting for manufacturing plant- this is the information basis of management, the quality of which directly depends on the quality of accounting. Primary accounting is a complex of information and logical operations with documents accompanying any material and financial flows and their elements from input to output of production and economic facilities of the enterprise and the company as a whole.

Thus, primary documents are carriers of information about all production and economic objects and subjects and their interactions and allow for a comprehensive assessment of all control factors: quantitative, qualitative, financial.(12)

All primary documentation is confirmation financial activities companies. These accounting documents will be primarily required by regulatory authorities during inspection. Therefore, increased requirements are placed on the maintenance and storage of such papers.

Primary documentation, or as virtuoso accountants call it, primary documentation, is proof of the company’s financial affairs. Moreover, having legal force, these papers can either help the company in controversial issues or trip it up. These documents are: contract, invoice, payment documents, delivery note, invoice, sales receipt and others.

The forms of primary documents are unified. If necessary, additional lines are added to the form, but at the same time maintaining the main ones. This is indicated in the Regulations on accounting and accounting in the Russian Federation (Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended on March 26, 2007 No. 26 n). The exception is forms for maintaining cash transactions(Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20).

All changes and additions made to the standard form are approved by order of the head of the company.

The organization independently develops forms of primary documents if the required form is not available in the catalog of unified forms. Mandatory condition: such forms must contain the necessary details.

1. What is the name of the document?
2. When compiled.
3. Information about the organization composing the document.
4. Indicate what a specific business transaction includes for this document, the cost of the transaction (monetary or in kind).
5. Listing of persons responsible for drawing up the document with a mandatory signature.

The above details are mentioned in the Federal Law “On Accounting”.

All primary documents must be submitted to the accounting department in a timely manner. Compliance with the chronology of entering information is one of the main conditions for proper accounting.

For convenient accounting, all primary records are classified into groups - table:

Group name	What is included
Organizational and administrative documents	These include orders, powers of attorney, instructions. That is, these are papers that give the “green light” to conduct business transactions.
Supporting documents	Invoice sheets, acceptance certificates, cash receipt orders - they are the ones who confirm the fact of a business transaction. The data entered in these documents is subject to mandatory entry into accounting registers.
Accounting documents	They are used in the absence of standard unified forms, for the combined processing of supporting and administrative documents. For example, withdrawal slip is considered both an administrative and justifying document. Payment statement simultaneously indicates the need for payment according to the list, and confirms the payment.

And another successful invention accounting service- document flow schedule. Please note: the form of the schedule must be reflected in the accounting policies of the organization.

Document flow schedule

The corresponding rows and columns reflect the data on the movements of reporting documents. A huge plus of this schedule is that all issued documents are under control. The main thing is not to forget to make the appropriate entries.

Fill out according to the rules

Let's start with the fact that the primary data submitted to the accounting department must be checked. What to check:

1. Amount of filling (all necessary lines and sections are filled in).
2. Correctness of filling (the entered data must correspond to the place of entry, contradictions in the data are unacceptable).
3. Reliability of information (checking mathematical operations, reconciliation with accompanying documents).

The verified document must be entered into the accounting registers.

Advice: to avoid the error of repeatedly reflecting a document in accounting, you should do the following. On back side The form indicates the date and registration number in the register.

How to fill out primary accounting documents in 2017

• All entries made in primary accounting documents must have long term safety.
• It is allowed to use paper documents along with electronic ones, which must be signed with a digital signature ( the federal law 402-FZ dated December 6, 2011).
• The use of a seal is mandatory on those documents where space is provided for it.

From 04/07/2015 they received the right to work without a round seal joint stock companies and society with limited liability(Federal Law 82-FZ of 04/06/2015). Check what is written in the Charter regarding the use of the seal. If the company continues to use the seal, then no changes to the Charter are required. The deadline for making such changes to the company's Charter is not specified by law. But you shouldn’t delay changes so as not to introduce a lot of contradictions into financial documents.

• Comparison of monetary and natural indicators. It is not necessary to indicate both at once, one is enough (Federal Law 402-FZ). It happens that it is more convenient to indicate any one indicator (for example, when moving materials within a company, a natural indicator is used). In the service acceptance certificate, it is more convenient to indicate only cost information, but to avoid misunderstandings, the types of services are additionally listed.
• Availability of signature responsible person. The law of the Russian Federation does not say anything about facsimile signatures on primary documents. The letter of the Federal Tax Service of the Russian Federation No. 3–1.11.469 dated September 23, 2008 considers the position of the tax service regarding facsimiles on documents.
• The currency in which the document is drawn up. Main currency unit- ruble. Even when the terms of the contract speak of conventional units. Because all transactions in accounting are valued in rubles (Federal Law 402-FZ dated December 6, 2011). No one forbids adding additional columns indicating amounts in foreign currency, but a column indicating the amount in rubles must be present. Otherwise, there is a risk of deducting expenses and VAT deductions.

List of primary documents

Agreement

The concept of “agreement” is regulated by Art. 420 Civil Code of the Russian Federation. A contract is an agreement on the emergence (change) or termination of rights and obligations between the parties. Each party is obliged to carefully read the terms of the agreement. Upon agreement, the signature and seal of each party is affixed. The contract as a primary document has full legal force; each party must have one signed copy. All points provided for in the content must be fulfilled by the parties to the agreement in accordance with their obligations. Controversial situations resolved either peacefully or through legal proceedings.

And one moment. Not for all situations, the conclusion of an agreement is the recognition of mutual rights and obligations. A receipt received when purchasing a product or service is recognized as the same agreement.

Check

An invoice for payment received from the seller of a product or service is considered a primary accounting document. Based on the amount indicated in the invoice, the buyer makes payment. In payment documents, it is desirable to have a link to this document (for example, the payment document contains the phrase “payment on invoice No. 35/7 dated January 31, 2017”). There may be situations where it will be difficult to prove that the payment was made specifically for a specific invoice.

For the buyer of a product (service), the submitted invoice is a kind of guarantee that the seller will not change the fixed price within a specified period (1–5 days). The validity period of the invoice for payment is specified by the seller. During deadline the buyer makes payment.

An invoice for payment

If payment is not possible for a number of reasons (for example, problems with the accounting computer network, financial problems), then it is advisable to notify the seller of the current situation, preferably in advance. It is possible that the invoice date will be changed, but the terms of purchase will remain the same.

Payment documents

This type of accounting documents includes: checks for payment (commodity, cash), money orders, payment requirements.

When purchasing goods (services) for cash from the organization's cash register, you should definitely keep the cash receipt and transfer it to the accounting department.

Cash receipt

If the receipt does not indicate what payment is being made in cash, then a sales receipt must be attached to the cash register receipt. It contains an inventory of the purchased goods (services), indicating in what quantity and at what price the payment was made. The sales receipt is affixed with the seal of the seller and the signature of the person responsible for the sale of goods (services).

Sales receipt without cash receipt is recognized as a primary document, since an individual entrepreneur has the right to work without a cash register (with the obligatory condition of issuing a sales receipt).

Sales receipt issued by an individual entrepreneur without the use of cash register

This is specified in the law of the Russian Federation 54-FZ “On the use of cash register equipment when making cash payments and settlements using payment cards"(current in 2017).

When paying for a product (service) between legal entities A consignment note is issued through the current account.

Packing list

Each party is drawn up according to the sample (signatures of responsible persons and seal are required). Money amounts indicated on the delivery note and on the invoice must match. In some cases, it is convenient to use a facsimile signature; this fact should definitely be stated in the contract for the supply of goods (services).

When paying for an invoice for a product (service) through a current account, a payment order is issued.

Payment order

This is a unified document form, most often filled out on computer technology. The payment prepared for payment can be submitted to the bank at on paper, or using a special banking program"Clint-Bank" (which is much faster). Before sending, you must check all the details of the payment recipient to avoid misunderstandings, especially if you are working with a counterparty for the first time. Carefully fill out the information about what you are paying for. It would be useful detailed description, with the obligatory indication of account details (date, number).

A payment request is a primary document in which the creditor demands that the debtor repay the debt through the bank.

Payment request

There is a requirement without acceptance: in this case, the money is debited from the debtor’s account automatically. An acceptance demand implies the presence of acceptance by the debtor. However, the agreement may stipulate the conditions for the return of the resulting debt; in this case, the return of the debt through the bank is carried out without acceptance.

The invoice form is used in cases where VAT is recorded.

Invoice

They are prepared for invoices and acts. Payment of an advance under a contract is also a reason for issuing an invoice. VAT is deducted on the basis of invoices and invoices. It would be worth mentioning that all VAT payers are required to issue invoices. It is much more convenient to fill out forms using automated programs.

Making changes

In cash registers and bank documents making changes is strictly prohibited (Article 9 of the Federal Law of the Russian Federation “On Accounting”).

Amendments to other primary documents are permissible, but provided that all participants in the business transaction are aware of the amendments being made. Awareness of the amendments among the participants is confirmed by their signatures indicating the date of the changes.

The correction is made as follows: the incorrect entry in the document is carefully crossed out with a thin line. At the same time, what is crossed out is clearly readable. The correct entry is entered above or next to the correction. Next to the crossed out line, or where there is enough free space, the inscription “Believe the Corrected” is written. Full name must be indicated. the person who made the changes, date and signature.

How many years should accounting documents be kept?

Storage

The optimal place to store primary materials is in the archive. It is important to properly prepare documents for filing in the archive:

• Sorting in chronological order.
• Equipment by type.
• Binding and filing documents in folders.
• Preparation of accompanying certificate.

It is important to ensure safety accounting registers from unauthorized corrections. Correction of errors can only be made in an official manner, with the signature of the person who made the amendment. For your information, it is in the registers that information about primary documents accepted for accounting is accumulated.

There is also a trade secret here: the contents of the registers are just that. Disclosure of information about the content is punishable by Russian law.

Storage duration

Federal Law of the Russian Federation “On Accounting” (Article 17), as well as archival legislation(Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558) provides for a storage period for company documents. For primary accounting documents, this period is at least 5 years.

The storage period begins to count from January 1 of the year following the year the document was placed in the archive.

If an organization violates the storage period for primary materials, then the inspection authorities have the right to impose penalties (Article 120 of the Tax Code of the Russian Federation). The fine ranges from 10 thousand to 40 thousand rubles, depending on the degree of violation.

By the way, only documents that are three years old will be relevant for inspection by tax authorities. For the absence of a primary report of an older period, inspectors do not have the right to fine under Article 120 of the Tax Code of the Russian Federation.

The company's accounting service is obliged not only to keep proper records of primary documents, but also to ensure their safety. Only in this case claims tax services will turn out to be unfounded.

Primary documents are necessary to confirm the implementation of business transactions. Essentially, this is a source of data for accounting in a company. The presence and correct execution of the primary application is the key to successful completion tax audits, audit and correct reflection of turnover in accounting accounts, and, accordingly, accurate.

The requirements that primary documents must meet are set out in Article 9 of Federal Law No. 402 “On Accounting”. According to it, the following details are mandatory:

• document's name
• Date of preparation
• name of the enterprise or individual entrepreneur
• description reflecting the essence of the business transaction
• monetary and/or in-kind value of a business transaction
• units
• with breakdown and indication of positions

Most often, the document is assigned a number; in many forms its affixing is mandatory. Numbering is usually done from the beginning of the year.

Please note that the need to prepare certain forms depends on the specifics of the activity, the form of taxation and the features accounting policy specific organization.

Primary registration

Documentation of the facts of economic activity occurs at the time of their commission or immediately after completion on paper and/or electronic media. The company can develop document forms independently, with the exception of government organizations who are required to use legally approved forms. It's 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 in which amendments are prohibited by law.

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

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

Documents on accounting of fixed assets and inventory items

Bill of lading (TN) is a document recording a sale or release. The seller draws up two TN forms, keeps one for himself as a basis for write-off, and gives the other to the buyer, to whom this form gives the right to accept inventory items for accounting.

The unified form of TN is TORG-12. The upper right corner contains statistics codes. If the shipment occurs from a branch, its address must be indicated in the “actual address” column. Also, the TN contains all information about the product - name, articles, product code, packaging form, number of places in the batch, unit of measurement and its code, weight in one place and total, net and gross weight, price and total cost. If the inventory item is , it must also be reflected in the technical specification. TN has columns with column totals where necessary. The number of TN sheets is fixed if there are several of them. At the bottom you must enter the details of the responsible persons.

Registration of transactions in OS accounting

Registration of transactions in materials accounting

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 is written into the contract for these services. The customer receives one copy of the form, and the other remains with the contractor. There is no unified form of the act.

In the act, among others mandatory details, the period for which the services were provided must be recorded if they are provided with a certain frequency. Example of an entry: “Provision of cleaning services for January 2018.”

Cash documents

Documents for accounting of banking transactions

Salary documents

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

Documents for accounting taxes and fees

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

I would also like to say something about the invoice. This is the form that is used to calculate VAT. It is critical that all details are filled out correctly and completely of 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 executor (seller), the second is stored with the buyer.

Attention to the preparation 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 a company’s economic activities obtained from primary documents. Requirements for registers are regulated by Article 10 of Federal Law No. 402. An enterprise can independently decide which types of registers to use. Maintenance can be carried out on paper or electronically using electronic signature. This information is recorded in the accounting policy.

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

The following details are indicated in the registers:

• 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 position

There are several classifications of accounting registers:

• By the nature of the records:

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

• By appearance:

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

The problem with primary goods now is primarily due to 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 ones are of great help here accounting programs, but not every entrepreneur can afford them.

Answer