Through an act of reconciliation, partners note the status of mutual settlements at a specific date. In order to avoid misunderstandings and mistakes, the document should be subject to certain nuances. What are the features of filling out the act of reconciliation of mutual calculations?
Total moments
In the act of reconciliation, the state of calculations between the counterparties in a certain period is displayed by mutual calculations. Legally, the obligation to compile this document is not established.
But in business practice, the act of reconciliation is an integral part of the cooperation of organizations. Timely reconciliation is able to prevent many accounting and tax accounting errors.
The peculiarity of the act of reconciliation is also in the fact that he is signed by the head of the head and leader. If the act signs only an accountant, the document plays a purely technical role and has no legal significance.
What it is
An act of reconciliation of mutual settlements is called a document that reflects the calculations of the two organizations in a certain period. I am simulting easier, the act is a listing of all homogenerations between partners for due time with the indication of the calculated data of each Party.
Summarizes the act record on the presence or absence of discrepancies in the calculations. Ideally, these two organizations must coincide. But if discrepancies are detected, the primary documentation is checked.
So the unaccounted documents or technical errors are detected. How does the organization establish its debt in favor of? The act of reconciliation, what does the information displayed in it mean?
Make an act of reconciliation any of the partnership organizations that wished to check the accuracy of the calculations. At the same time, the debt in favor of the supplier or the buyer or the lack of it is revealed.
The document is drawn up in an arbitrary form in two copies. Next, both acts are sent to the counterparty. In one form, the partner organization indicates its accounting data.
Then the signatures and printing of the organization are put. In case of discrepancies, an error is indicated with reference to confirmation documents. The completed act is transmitted to the reconciliation initiator.
What is it needed for what
The need to use the act of reconciliation of mutual settlements between partners is determined, first-inquiring, compliance with the accuracy of accounting in long-term cooperation.
Periodic reconciliation helps to detect even minor errors in time, which slowly, but still distort account. In addition, there are grounds and in addition to a long partnership, for example:
- the possibility of obtaining a delay of payment in the future;
- a wide range of products;
- high cost of goods;
- annual inventory;
- checking calculations to provide the report to the upstream manual.
The frequency of reconciliation organization also approves independently. The only condition is the inclusion of all operations in the selected period in the act.
Sometimes the act of reconciliation is drawn up at the time of the annual, which allows you to save time. But many companies prefer to draw up an act of reconciliation monthly, because it is not known what happens for the year.
Observe the urgency of acts of reconciliation is not difficult. It suffices to begin drawing up such acts from the very beginning of cooperation, and then compose it for each period from the date of signing the last act.
The act of reconciliation can be compiled both on a separate contract and commercial operations in a certain period. If several contracts are concluded between partners, it is possible to make a separate act of reconciliation and even with different frequency.
Legal regulation
Mention of the act of reconciliation of mutual settlements is present in.
In particular, it is said here that the form of the act of reconciliation of mutual settlements between economic entities is not legally provided.
Organizations are entitled to independently develop the form of the document and approve it in its.
Some accountants consider the act of reconciliation by the primary document. This is motivated by the fact that according to the usual document contains mandatory details, characteristic of primary documentation.
The list is contained in FZ No. 402 (earlier). But, according to the FTS, the act of reconciliation is not a primary document, because it does not affect the financial condition of the partners, and only the already argued facts.
At the same time, in the event of the defendance of the counterparty, through the court, reconciliation may be one of the main evidence. To do this, on a legally significant document should be the signatures of organizations of organizations.
In the process of technical reconciliation, the document is signed only by accountants. To speak on behalf of Juralice can exclusively leader.
Conducting acts of reconciliation with suppliers and buyers
Conducting reconciliation of settlements with suppliers and buyers, it is advisable to be guided by the methodological instructions on property inventory and financial obligations. It provides for inventory features, and in particular calculation checks.
When reconciling the calculations with counterparties, and buyers, it is necessary to check the validity of the amounts that are listed on account accounts.
So checking "Calculations with suppliers and contractors" is subject to account. Check it on documents in accordance with the corresponding accounts.
That is, when you reconcile calculations, you need to check:
Carry out reconciliation on the basis of contracts and other primary documentation. These documents are compared with data reflected on accounting accounts.
In the presence of several counterparties, the act of reconciliation is compiled separately for each in two copies. The document indicates the following data:
- reconciliation period;
- names of the parties;
- details of the contract;
- responsible for signing the face;
- accounting data from each side - the initial balance, the debit and loan amounts with reference to the documents, the final balance;
- the amount according to the accounting date for the reconciliation date;
- signatures of the parties.
The main part of the reconciliation act is a table that indicates the information about all the homogenerations between the counterparties. As a rule, the left part of the table reflects the facts of economic management.
At the same time, four columns are provided - for the sequence number of the recording, a summary of the operation, the debit and loan amounts. The right side is filled with the receiving act in the process of reconciliation.
Each of the organizations after making their own credentials calculates the debit and loan turnover, determining the final balance at the reconciliation date.
In the absence of discrepancies, the final sums of the left and right side of the table must be identical. If there are discrepancies, the counterparty fixes the explanation in the same act. After that, the act is returned to the reconciliation initiator.
What is the balance of the final
What is the balance? This is the difference between arrival and consumption in a certain period of time. In accounting, the balance is the balance of the account, that is, the difference between the amount specified on the debit and the amount displayed on the loan.
The balance is distinguished by debit and credit. In this case, individual accounts can simultaneously have two these species. But in practice, not the entire accounting is exposed, but only part of it for a certain time interval.
At the same time, such indicators are used as:
To determine the final balance, when accusing calculations, it is necessary to add to the initial level of turnover of one side of the account and from the result of the result of the result of the turnover of the opposite side.
Universal formula for finding the final balance looks like this:
If the initial balance is the debit part of the account, then the sign is positive and negative when the indicator is in the credit part.
Debit and Credit
What to display in the act of reconciliation on the debit and loan? First of all, accounts should be defined, as in accounting the facts of cooperation with the counterparty are displayed.
When drawing up the act, the data of this account and accounts corresponding to it are used. If the organization is an act of reconciliation with the buyer, then the document displays the movement in account 62, that is, the implementation is DT62 KT90.
The loan reflects the payment of the implemented product - Dt50,51 kt62. When the organization-supplier has a debit balance, it means more products are more than paid.
With credit balance, on the contrary, the buyer paid more than the product was received. In case of reconciliation with the supplier in the act of reconciliation, the account is carried out in account 60. The debit is displayed by payment of goods, and on the loan its receipt - DT41, 19 kt60.
That is, for a simpler understanding, the essence comes down to the fact that the debit reflects the receipt of products, etc., and on the loan is shown receipt of the board.
In case of detection of receivables, the organization sends a counterparty to pay, indicating the amount of debt, order and period of payment.
If the partner of his debt is not recognized, you can contact the statement of claim. The proof becomes primary documents and accounting data.
In the case of the write-off of receivables, it is included in the expenses of the company, given the debit of the off-balance account 007. The responsible amount is maintained in accounting for five years in case of repayment by its debtor.
Video: Application Act with supplier
The detected payable debt is accompanied by the contribution of sweat debit of accounts. Payover with an expired limitation period is included in other revenues of the organization.
Sample accompanying letter
When sending an act of reconciliation, the accompanying letter is attached to it.
It should indicate such data:
- reconciliation period;
- the deadline for signing the act;
- sending option;
- the way to confirm disagreements.
Sample of the accompanying letter to the act of reconciliation may look like this:
"Organization ___ sends to you, Organization ___, act of reconciliation on DD.MM.YYYY. We ask you to sign one copy of the act in ___ daytime and return it to us by means of mailing (to email address, courier, etc.). If there are differences, please attach confirmation documents (overhead, invoices, acts, etc.). In case of incompassing in the casual term of the signed act or disagreements, they recognize the balance of calculations confirmed "
But in any case, it should be borne in mind that an unspecified act of reconciliation will not have any strength in the case of litigation.
Drafting the protocol of disagreements
When detecting disagreements in the process of reconciliation of calculations requires their coordination with the counterparty. It may be part of the act.
When you fill out the act, the reconciliation initiator at the bottom of the act makes the record "according to ___ debt ___ is ___ rubles per DD.MM.YYYY."
If the counterpart agrees, he simply puts his signature. In case of discrepancies, the counterparty after making these accounts makes a record as of its result.
Another option is to draw up a counterparty of your act of reconciliation and the application to it by the accompanying letter, indicating the discrepancies and the application of copies of documents of the processing period.
Also admits a separate disagreement protocol and send it to the partner organization. At the same time, the act of a new sample is executed, taking into account the data provided.
Example of filling
The disagreement protocol on the act of reconciliation is compiled in free form.
It indicates the following data:
- reconciliation period;
- detected discrepancies;
- data taking into account corrections;
- references to confirmation documents (copies are attached);
- the final result of accounting.
It should be noted that the duty of signing an act of reconciliation with a counterparty is not legally enshrined. The partner may refuse to reconcile calculations.
Therefore, the fact of applying a reconciliation act in the process of cooperation should be discussed at the initial stage, consolidating the condition in the contract.
You should also specify the deadline for signing the act. In this case, the failure and late signing of the act become a violation of the terms of the contract.
And the CT reconciliation of mutual settlements is a document that reflects the state of calculations for a certain period of time between two counterparties. Despite the fact that the legislation does not register the obligation to compile verification acts, it should be done regularly. Timely reconciliation will save you from mistakes in tax and accounting reports. The act of reconciliation also indicates a declaration of debt counterparty. And on the day of the signing of the document, the current limitation period is interrupted and starts to go.
Develop the form of reconciliation
The form of an act of reconciliation of mutual settlements of the organization is developed independently. The legislation does not provide a unified form of this document (the letter of the Ministry of Finance of Russia of February 18, 2005 No. 07-05-04 / 2).
Before developing the requisites of the act, it should be understood whether it refers to the primary accounting documents. There are two opposite points of view.
On the one hand, the Federal Tax Service of Russia in the letter dated December 6, 2010 No. Shs-37-3 / 16955 noted that the act of reconciliation is not a primary accounting document confirming the commissioning operation. Officials explained by the fact that when signing the document, the financial condition of the parties does not change. In our opinion, such a position is very logical.
On the other hand, the same taxes have repeatedly tried to prove in the courts that if the act of reconciliation of mutual settlements is issued without taking into account the obligatory details of the primary accounting document, it is not the basis for the interruption of the current limitation period. Note that this point of view of officials does not find support from arbitrators.
Arbitrage practice
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The judges considered that the act of reconciliation is not a document of strict financial statements, the form and obligatory details of which are determined by law (Resolutions of the FAS of the Moscow District of 09/04/2013 in case No. A40-148003 / 12-55-1356, the North-West District of 09.04.2013 In case number A56-44437 / 2012, the Ural District of March 27, 2012 No. F09-933 / 12).
We give a list of details that, in our opinion, should contain an act of reconciliation of calculations:
- title of the document;
- names of the parties;
- dates of signing Act;
- the period for which reconciliation is carried out;
- details of the contract for which reconciliation is carried out;
- references to primary documents (invoices, acts of receiving and transmitting the results of work performed / rendered services, payment orders, cash orders, etc.);
- amounts of operations (fact of economic life) in monetary terms;
- finite balance in monetary terms;
- signatures of the Parties and Fm.o. persons who signed an act;
- prints of the sides
At the same time, we note that the absence of any of the listed details does not automatically entail the invalidity of the act (see sample of the act of reconciliation in the example).
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Arbitrage practice
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Higher arbitrators took into account the act of reconciliation, in which there were no references to primary accounting documents, the basis of the arrears and the date of signing the act. They explained this by the fact that according to Part 2 of Art. 71 APC RF, the court assesses both the relevance, admissibility, the accuracy of each evidence separately and the sufficiency and mutual relationship of evidence in their aggregate. In this case, the court compared the debt amounts contained in the act of reconciliation with the amounts that are specified in the signed acts of work performed and the certificate of completed work and costs. The lack of evidence of the availability between the parties to other contractual obligations (the decision of the Presidium of the Russian Federation of March 05, 2013 No. 13031/12) also played the role.
Nevertheless, most often the judges insist on the presence of references to the primary documents in the act.
Arbitrage practice
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The court did not recognize the debt, because In the act of reconciliation there were no references to primary documents (numbers and dates were not specified) and the date of signing the act (definition of the Supreme Arbitration Court of the Russian Federation of 02.27.2013 № You-1472/13).
In another case, the arbitrators did not accept the act of reconciliation of mutual settlements, in which there were no references to the disputed commodity invasions (Resolution of the FAS of the Volga-Vyatka district dated April 26, 2010 in case No. A31-3047 / 2009).
In one case, the act was not accepted by the court, because It was mentioned in the contract of the contract and the act of the relatation (Resolution of the FAS of the Central District of 05.06.2009 No. F10-2002 / 09).
Who will sign an act?
The act of reconciliation is in two copies - one for each of the parties. He) or a representative, existing on the basis of a power of attorney issued by such an authority.
So that the act of reconciliation becomes legitimate, it must be signed by both parties.
Arbitrage practice
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The acts represented by the seller of reconciliation of mutual settlements are recognized by the courts in unauthorized evidence, since they are signed unilaterally and are not confirmed by primary accounting documents (defining the WHAT of the Russian Federation of January 30, 2013 No.-48/13).
At the same time, the courts do not accept as proof the act of reconciliation, signed by unauthorized persons.
Arbitrage practice
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The act of reconciliation of calculations is not accepted by the court as evidence of the interruption of the limitation period, since it was signed by an unauthorized person (defining you of the Russian Federation of 09.01.2013 № YOU-17480/12).
According to the Regulation on the conduct of accounting and financial statements in the Russian Federation, to compile an annual accounting (financial) reporting in the Russian Federation, all assets and liabilities should be preceded.
The reconciliation of mutual settlements can be carried out both on a specific agreement and a combination of relationships with the organization-counter-charge for a certain period.
In the act of reconciliation of mutual settlements, the number must be indicated, reconciliation period, names of organizations.
The act of reconciliation of mutual settlements with counterparties, as a rule, must contain a table in which data and dates of primary documents confirming the supply, payment of goods are made on the debit and credit.
At the end of the form of the act of reconciliation of mutual settlements with counterparties, debit and loans for the period and the final balance showing the final amount of the debt should be indicated.
The act of reconciliation of mutual settlements with counterparties is drawn up by the accounting department of the organization, signed by the Director-General and is assigned to the organization of the organization.
The act of reconciliation of mutual settlements with counterparties is in two copies, which are subsequently sent to the counterparty.
At the same time, the act of reconciliation of mutual settlements with counterparties has become a legitimate document, it must be signed on both sides by authorized persons.
The act of reconciliation of mutual settlements with counterparties can be signed by authorized persons with the sole executive body of the Organization (for example, the Director General, the Financial Director, etc.) or a representative acting on the basis of a power of attorney.
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Control is the main condition for successful business. Working with various counterparties, you need to speak good information and do not forget from time to time to confirm the words with real numbers. It is for this that in modern document flow and there is an act of reconciliation of mutual settlements.
Description of the document
Relations between partners cannot be built only on trust. In addition to feelings, real facts must be present, which at any time will be able to confirm or refute different suspicions. Any activity is actually associated with the acquisition or implementation of something. Some produce goods or provide services, while others buy them by concluding the appropriate agreement. Both, and others periodically need to conduct a revision of their expenses.
To do this, they use the act of reconciliation of mutual settlements. In what cases does the need to draw up such a document? Causes can be a different:
- If one of the parties provides its product without prepayment or installment payment.
- In the case when especially valuable products are implemented.
- The company has a large number of partners, each of which supplies goods in a large enough assortment.
- In the case of long and permanent cooperation of counterparties.
- In a situation where both sides decide to expand their relations, concluding new agreements.
Any of these reasons can serve as a reason for requiring the act of reconciliation of mutual settlements. This should not see distrust or bias.
Independent details
Each accountant knows what act is reconciliation of mutual settlements. This is not surprising, because it is them for them to make it. This situation requires an employee who owns certain information. To draw up such a document, you have to raise data from different accounts:
- at previously issued advances;
- by income;
- on assumed obligations;
- on the shortcomings.
Access to such information has only accounting worker. Upon specifying the manager, he collects the necessary information and draws them in the form of a document of a certain sample. However, the responsibility for the data provided is in the end of the chief accountant. If there are no visible disagreements between partners, then a similar form as confirmation of the results of activities for a specific period. Some accountants come, therefore, in the case when it turns out that the primary documents of transactions or they are just looking for them. Nevertheless, it does not remove responsibility from them for the information provided.
Procedure
How should the act of reconciliation of mutual settlements? A fill sample will be a consistent presentation of specific information.
Any such act must contain the following information:
- Document's name.
- The period for which it is compiled.
- Name of counterparties.
- The basis of the transaction (agreement, agreement).
- Dates, rooms and specific numbers taken from primary documents (payment orders, invoice and other). They contain information that will confirm the delivery or payment of the goods. Such information for the convenience of perception is usually collected in the table, divided into two parts. In this case, each of the parties have the ability to specify separately available data.
- Signatures of representatives of each party.
The document is made mandatory in two copies so that each organization can leave it. The signature of the chief accountant should be necessarily. And sometimes it may be the only one. This can be done in cases where there are no discrepancies in the data. Most often, the signature of the company's head is required as a confirmation.
Automation of accounting
Some workers are interested in making an act of reconciliation of mutual settlements, how to fill it in the program "1C: Accounting"? There are no special difficulties here. Thanks to the computer, work is much simplified.
You just need to perform several consecutive operations:
- Go to the section "Sales" or "Shopping" (if necessary). Then, in the "Calculations with counterparties" tab, select "Act Records".
- Being inside the selected log, click the "Create" button, and then go to the tab "Act Records with Counterparties". A dialog box appears, which can be filled in two ways: automatically or manually. Specialist chooses exactly the one that he needs.
- Select the "according to the Organization" tab, then click "Fill out" and specify the request to "Fill in the accounting data". The screen will appear a list of all operations. If information is needed on all contracts for the specified period, you just need to check the check mark "break under contracts".
- Make a note "reconciliation is consistent."
- Find the "Advanced" tab and choose from the list of persons needed to sign an act.
It will only be left to record this document, and you can send it to print.
Document preparation rules
Accountants often have to make the act of reconciliation of mutual settlements. An example of compiling and filling out such a form is strictly individual for each organization. Given the fact that the law does not provide for this some kind of strict unified form, employees of any enterprise are forced to form it themselves, guided by the General Rules and Requirements:
- Any act of "cap" begins with initial information about partners.
- Next comes the standard phrase, which is used in all contracts. It says that the following representatives of the two Parties amounted to this Act, confirming that the following state of accounting.
- Following these words there is a well-known table. The first string in it is the "balance at the beginning of the period." Next are the operations divided into "debit" (performance or delivery of goods) and "Credit" (payment). Then follows the balance at the end of this period. And ends the table by calculating debt.
- The signature of authorized persons must be confirmed by round seal of the company.
Instead of the head, the act can sign another person. For this you need a power of attorney, which will give him such powers. By the way, in court, her absence may question the entire document.
According to the Regulation on the conduct of accounting and financial statements in the Russian Federation, the investigation of all assets and obligations should be preceded by an annual accounting (financial) reporting in the Russian Federation.
It should be noted that receivables refers to the property of the organization, and accounts payable - to financial obligations.
Inventory of settlements with suppliers, buyers, various debtors and creditors is to verify the validity of the amount of receivables listed on the balance sheet.
At the same time, reliably assess the correctness of the reflection of the amount of debt allows the accusation of calculations by counterparties.
What is the act of reconciliation of calculations with counterparties
A timely and correctly executed act of reconciliation of calculations with counterparties allows you to eliminate errors in accounting and tax accounting.If the debt reflected in the act of reconciliation coincides, according to the organization and data of the counterparty, this means that all economic operations with the specified counterparty are recorded in accounting correctly and timely and operations on the shipment of goods, the provision of services, the performance of work, to obtain and transfer of money funds are not missed and not "bought".
Thus, the act of reconciliation allows not only to identify errors in accounting, but also avoid disagreements with counterparties.
In addition, if the Organization's debtor signs the document, then it agrees with the state of settlements and expresses readiness to pay off its debt.
The act of reconciliation of calculations with counterparties also serves as the basis for the write-off of hopeless debts after the deadline for their limitation.
The act of reconciliation of calculations with counterparties can be used when contacting the court in order to recover from the debt counterparty for the goods or services rendered.
For what period it is necessary to reconcile calculations with counterparties
Before reconciling, you should set the period for which the data should be included in the document component.When inventory of settlements with buyers and customers, with suppliers and contractors, as well as other debtors and lenders, the organization should carry out reconciliation of mutual settlements with their counterparties as of December 31 of the reporting year, which are made by acts of reconciliation of mutual settlements.
The procedure for performing the reconciliation of calculations with counterparties
The act of reconciliation of calculations between counterparties is drawn up on the basis of these two parties, which take part in reconciliation.An organization that is the initiator of reconciliation informs another company about the need for reconciliation and drawing up an act.
After that, the first organization reveals the amount of debt according to its data and reports this second organization.
If the second organization agrees with the amount of debt, the first organization draws up an act, prints it in two copies, signs at his head and transfers to the signature to the second firm.
If the second organization has objections to the amount of debt, then it is necessary to do as follows:
- The accountant of the first organization fills only its part of the act and forwards the document by e-mail or fax to the accountant of the second organization.
- The accountant of the second company contributes its data, and thus detects discrepancies.
- The party in which erroneous data is revealed, makes the necessary changes in accounting.
- After that, the first organization forms a new, already adjusted, the act of reconciliation of calculations, including the data of both parties to the contract. The act is formed in two copies and no longer contains discrepancies.
- The act of reconciliation signs the leaders of both organizations and put print.
Shape of the act of reconciliation of mutual settlements
In the act of reconciliation, economic operations performed between two counterparties for a certain period are reflected, and the amount of debt is derived.The legislation does not provide a unified form of this document.
Therefore, the form of reconciliation of mutual settlements organization is developing independently.
In this case, the form should be approved as an application to accounting policies.
It should be noted that the act of reconciliation is not a primary accounting document confirming the commission of an economic operation, since it does not affect the financial condition of the Parties.
Therefore, to reflect all details in the act, installed for primary documents in paragraph 2 of Art. 9 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting", not necessarily.
- the name of the document is an act of reconciliation of calculations (indicating the names of organizations);
- details of the contract concluded between the parties;
- date and place of drawing up the document;
- document Number;
- the period for which reconciliation was carried out;
- the sum of the debt of one of the counterparties (indicated what exactly) at the beginning of the period for which reconciliation is carried out;
- the amounts of economic operations committed between counterparties (each party contributes its data);
- the dates of the economic operations between counterparties (each party makes its credentials);
- details of documents confirming the commission of economic operations between counterparties (each side makes its credentials) such documents are invoices, acts of acceptance and transmission of the results of work performed / rendered services, payment orders, cash orders, etc.;
- the sum of the debt of one of the counterparties (indicated what exactly) at the end of the period under consideration;
- availability of discrepancies in the accounting data of the Parties;
- signs and print sides.
On the left side of the table reflects, as a rule, the facts of the economic activity of the organization is the compiler of the document.
It includes four columns.
The first column indicates the sequence number of the record, in the second column - a summary of the economic operation, in the third and fourth columns, its monetary expression on the debit or loan.
The right part of the table remains blank; The data is recorded by the counterparty when they carry out reconciliation.
Thus, the act is made in the chronological order of recording on all those conducted by the organization with the participation of a specific counterparty operations for a certain period.
After that, the revisions of the debit and the loan are calculated and the final amount of debt (final balance) is determined on a specific date.
If there are no problems and errors, the amounts received after filling the first and second tab will look like a mirror in the table.
In order for the act of reconciliation to become legitimate, it must be signed on both sides by authorized persons.
The act of reconciliation can be signed by authorized persons with the sole executive body of the Organization (for example, the Director General, the Financial Director, etc.), or the representative acting on the basis of a power of attorney.
