Information about opening a current account. The bank refused to open the current account: what can be done. Whether the use of bank account is required

Accounting department activities - an integral component of the functioning of the enterprise; It implies the fulfillment by employees of a variety of actions - from the calculation before registration and maintenance primary documentation. The degree of responsibility of the company or its immediate supervisor is greatly different and its immediate leadership for the mistakes: if they concern purely internal problems, do not even talk about the fine; If we are talking about payment documents, on the basis of which taxes are in the future, it may not only be in a violator monetary recovery, but also imprisonment. That is why well-organized work with the primary refers to the priority areas of the legal entity.

The term "primary documentation", unlike or similar, is used exclusively in the accounting department, which, if necessary, the joint decision of organizational issues is complexity from representatives of other departments of the enterprise. Below will be described that the primary representation as a whole is, as well as the estimated list of documents included in it.

What is primary documentation in accounting?

Oddly enough, the mainly used in the organization of the accounting department of the regulatory act, the Federal Law "On accounting»№402-FZ, adopted on December 6, 2011 and comprising editing dated July 29, 2018, does not give an unambiguous definition of this phrase. According to paragraph 1 of Article 9 of this Law, any correctly decorated and official papers may be attributed to the primary documentation, which reflects one or another episode of the enterprise's economic life.

These episodes include obtaining funds in exchange for goods supplied by the company, offered services or work performed or, on the contrary, transferring money to the acquisition of material values. At the request of the company's head (paragraph 4 of the same article), and containing information on mutual settlements not related to financial transactions may be included in the list of primary accounting documents.

Important:the main criterion of primary documentation in accounting is the presence of a fact of money transition from one person (employee, individual entrepreneur, firms) to another. Thus, it will not be in the list of primary list under any conditions, but attendant or consumable cash Order - quite.

FROMrock storage of primary documents in accounting - at least five years From year to design. As practice shows, most often representatives of the federal tax Service Request a primary in the first year or three; In the future, paper can be transferred to the archive, and after the expiration date - to destroy in accordance with the internal regulations of the enterprise and the prescriptions of domestic legislation.

However, since the Russian bureaucratic practice utilizes the documents is usually more difficult than to continue to store them, which has become an unnecessary primary, can be left in the archive until the place is enough; There are no punishments for this by the Federal Law No. 402-FZ, nor other regulatory acts are provided.

As, the maintenance of primary documentation may be naked both on one and several employees of the enterprise, depending on their qualifications and number of state. If the case applies to an individual entrepreneur who is not subordinate to the relevant specialists, he has the right to choose or draw up documents independently, or to attract third-party companies that provide such services.

List of primary accounting documents

IN last edition Federal Law №402-ФЗ (or rather - in paragraph 4 of Article 9 of the document), the right to determine which documentation refers to the primary one is transmitted to the head ( to CEO, director) enterprises. In accordance with the current practice, he signs the list already prepared by the Chief Accountant, although it can take work (from the analysis of activities before summing up) entirely on itself.

Therefore, it is not necessary to talk about the unified list of primary documents; You can only call the most commonly included in this list of paper:

1. Treaty. The most controversial point in terms of accessories of the document: quite often the contracts are stored not in accounting, but in legal Department Or even in the personnel department. On the other hand, it is the signing of a contract becomes the first step towards the new fact of the economic life of the enterprise, so many managers include contracts of purchase and sale, services, work, leases and other, directly related to movement cash streamsto the primary. In fact, an adequately compiled contract contains all of the federal law listed in paragraph 2 of Article 9 of the Federal Law No. 402-FZ signs of the primary document - it means that there is no obvious violation in this case.
2. Score. Based on the invited account, the buyer (consumer) before or after receiving the goods or service lists the seller (supplier) cash. Accounting may be regarded as actual consent to his payment. In addition, in this primary document can be given (or duplicate in accordance with the Treaty) Terms of provision of inventory and work, as well as methods for calculating the seller and even the procedure for the return of funds in the event of non-fulfillment of one or both parties to the obligations assumed .
3. Packing list. This document, invariably included in the primary, contains a complete list of released or transmitted commodity and material values: how finished productsand individual elements or raw materials. The number of copies of the commodity invoice is not regulated: it must correspond to the number of parties to the transaction. And, of course, each instance should be certified by the signatures of all counterparties; The prints of the seals or stamps in this case are optional.
4. Act of receiving. Primary document compiled based on the results of the provision of services, work or supply of inventory-material values. Signed by representatives of both counterparties; If you refuse one of them (usually the host) to sign the paper can be certified in unilaterally (certainly in the presence of observers). Act of acceptance and transmission may also contain additional remarks, refinements or explanations made by the parties to the appropriate table. Use to assign seals or stamps organizations is optional. A variety of this document, also included in the primary, is an act of receiving fixed assets (OS-1), reflecting the movement of the main assets of the enterprise.
5. Payslip. It provides data on the remuneration of all hired employees, including stimulating and compensation payments: Prizes, surcharges and so on. This primary document with the signatures of the Chief Accountant and the head of the enterprise; Also, unlike the two items listed above, to confirm the legal force of the statement on it is affixed by the "alive" prints of the press or a stamp of the organization.
6. Cash documents. These include parish and expendable orders and cash book. It is from their content that you can get the most full view On the movement of financial flows. KO-1, KO-2 and KO-4 contain information regarding each fact of economic life - therefore, authorized persons will be focused on them first. Additional cash documentsUsed with slightly smaller intensity (CAS-3 cash holder registration magazine and the CO-5 cash traffic accounting book) are also referred to as primary documentation, are issued and stored in accordance with the general rules.

Most often, the primary is organized according to the chronological principle - from the first document on the transaction to the last; Other options are possible - according to accessories, combined, etc.

How is the primary documentation in accounting?

The necessary components of any primary document are:

• title in accordance with the established unified form;
• signiting date (composed and printed paper can be at any convenient time);
• the full official name of the organization or enterprise (you can add both abbreviated);
• description and explanation of the episode of the movement of funds, or fact economic activity;
• the cost of the transaction in the natural (on the one hand) and the monetary (on the other) expression with an indispensable indication of the units of measurement;
• names in accordance with the internal regulations of the enterprise or state standards of posts responsible for the conclusion of the contract and the transaction;
• signatures with decoding representatives of the parties to the transaction involved in the conclusion of the contract.

As follows from paragraph 5, all the same articles, primary documentation in accounting can currently be drawn up both in paper and in in electronic format; In the latter case, it is assigned using qualified electronically digital signatures Parties and transferred to counterparties on any suitable media or sent by email.

Most primary documents are issued on the basis of unified forms that are not subject to modifications; Exceptions include contracts, acts of receiving and a number of other securities, the development of the form and structure of which is directly involved in the subject of economic activity.

Several tips for the design of primary documentation:

1. Make entries in the form from hand is allowed by ball and gel handles with blue or black paste; To make corrections used red ink. To fill the primary documentation in electronic form, it is permissible to apply any electronic computing machines suitable from a technological point of view.
2. Each of the documents included in the list must be decorated in the list. The filling and signing of papers with an invoice with the mutual consent of the parties is quite possible, but the controlling authorities are influenced by it is extremely recommended.
3. If the procedure for making data into the form implies duplication of numeric information (for example, the amount of payment) in writing, neither one or another component cannot be neglected, otherwise the document may be invalid.
4. When issuing the primary reporting document, empty fields cannot be left. If there is nothing to enter in them, you should apply a dashboard, and better - a universal sign, which is twice the Latin Latin letter Z.

Important: Use to correct errors corrective strips, liquid, razor or simply to cheat incorrectly entered data to the impossibility of reading them in the primary documentation in the accounting department is not allowed. Depending on the situation, you can use contour corrections that complement the main text of the recording and strawing. In the first case, erroneous information is crosslinked with a thin line, an entry reflecting the real state of affairs is made on top of it, and on the side of the page - the inscription "corrected (can) believes, followed by the signature of the responsible person and the prints of the press or a stamp of the organization. In the second - already available information is complemented by the new ones necessary to obtain an exhaustive understanding of the transaction. In the third, especially frequently used when pretending in the initiative of exaggerated information, non-relevant data is duplicated with red paste, and next to them, already ordinary, are preferred. Considering the signature in this case is also necessary.

Permit, like other documents, should be decorated clearly, picking up and beautiful. This will help in the future. In the event of controversial situations, it is faster to establish the truth, to prove its truth in a lawsuit or to control the work of authorized persons. And an additional stimulus for a conscientious and timely issue of documentation will serve paragraph 3 of Article 327 of the Criminal Code of Russia, according to which the use of concrete papers is punished with a fine of up to 80 thousand rubles or up to a semi-annual earnings of the guilty, arrest for up to six months, mandatory or correctional work For up to 480 hours and 24 months, respectively.

Proving its innocence or absence of a crime composition is difficult and takes significantly more time and nerves than the quality design of the primary documentation.

Let's sum up

The primacy includes documents reflecting the episodes of the economic activity of the enterprise or organization. Employees of the Accounting Department are engaged in their design, and if there is no such entrepreneur or providing such services to the company. Full list The primary documentation used in the activities of the Company approves its leader, and is usually the chief accountant.

Usually, the primary includes contracts, accounts, acts of receiving, including fixed assets, cash documents and other papers. They should include blocks listed in paragraph 2 of Article 9 of the Federal Law No. 402-FZ. Corrections in the documents are allowed strictly defined methods: reversal, contour or complementary inscriptions.

Primary accounting It is the initial stage of the systemic perception of the registration of individual operations characterizing the economic processes and phenomena occurring in the organization. Its objects are: preparation, acquisition and spending of material resources, production costs, the movement of semi-finished products and remnants of work in progress, the volume of production, its shipment and implementation, calculations with suppliers, buyers, customers, banks, financial authorities, founders, etc. .

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

Primary accounting document - This is a written certificate of a business operation, which has legal force and not requiring further explanations and details.

Primary accounting document must have:

• name is the financial and economic content of the economic operation. A document that does not have names, as well as a document with an unclear, poorly readable name will not have legal force;
• name, and in some cases addresses and settlement accounts in the banks of the Parties (legal and individuals) participating in this economic operation. The primary document in which there is no name and the corresponding attributes at least one of the parties to the economic operation, loses its targeting and cannot be executed;
• date of compilation. In the absence or fuzzy writing the date, the document loses its targeting in time. In fact, such a document has no legal force;
• the content of the economic operation (the documentation object) arising from the name of the document in which it is in general;
• measuring instruments of the economic operation. The lack of meters in the document deprives its accounting and settlement base;
• signatures of responsible persons - director of the organization and chief accountant.

Documents are filled with accounting workers clearly, picking up with a manual ink recording or a ballpoint packer, on a typewriter or using computing equipment.

As a rule, typical shapes are used for documents that have interdepartmental character. This includes forms of orders, bills, invoices, coupons, statements, etc. Primary documents should be drawn up at the time of the operation, and if it is impossible for objective reasons, it is directly at its end.

If an error occurred in internal accounts, then you can apply a method for a negative or storage record. In this case, the erroneous record is repeated with red ink or standard colors (blue, black) with the conclusion of it into the rectangular frame.

Red or rectangular frame cancel an erroneous record, after which they make the correct entry. A method for correcting errors in accounts by overclocking and further correction is possible (the erroneous record is strokes by one feature and the correct record is made under it with the accountant duty and signature of the accountant, if necessary, a certificate is drawn up, which reveals the need to correct and cause the error).

In the cash and bank documents there should be no corrections, obstacles.

In working with any document, the accountant relies on certain principles and methodological foundations enshrined in official documents.

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

Accounting documents are external and internal

External documents Enroll in the organization from government agencies, higher organizations, banks, tax Inspection, from founders, suppliers, buyers, etc., they are compiled by typical forms. Examples of such documents can serve, payment request, order, payment request, the invoice of the supplier, etc.

Internal documents Compiled directly in the organization.

• administrative;
• excuse (executive);
• combined;
• accounting.

Regulatory - These are the documents that contain orders, instructions on the production, implementation of certain economic operations. These include the orders of the head of the Organization and those authorized by him for economic operations.

Justified (Executive) Documents certify the fact of the commission of economic operations. These include parish orders, acts of acceptance of materials; acts of acceptance and disposal of fixed assets; Documents on acceptance from workers produced products, etc.

Combined Documents are both managing and executive. This includes profitable and expenditure cash orders, payment statements for issuing wages employees of the organization, advance reports of accountable persons, etc.

Accounting documents are compiled in the case when there are no projects for economic operations typical documents, as well as in generalization and processing of excuses and administrative documents. These are certificates, distribution statements, etc.

Accounting documents are also divided into one-time and accumulative. One-time primary documents are used in the design of each economic operation. Accumulative documents are compiled for a certain period of gradual accumulation of homogeneous economic operations. At the end of the period, these documents are calculated by the corresponding indicators. Examples of cumulative documents are two-weeks, monthly outfits, limit cards on vacation materials from the warehouses of the organization, etc.

Accounting Documents are divided into primary and summary

Source documents are compiled at the time of the economic operation. An example of such documents are invoices for a vacation of materials from the organization's warehouses in Come.

Summary documents Compiled on the basis of primary documents, for example, a settlement payroll.

At the time of fixing data in primary documents, accounting information arises, which is not registered automatically. All quantitative and qualitative characteristics are subject to logical, arithmetic and legal control before the preparation of primary documents. Such control is carried out both by employees engaged in primary accounting, and employees of management services.

By signing the receipt and expenditure checks, settlement and payment statements, payment orders and requirements, other bank documents, the head of the Organization subjures each economic operation to a thorough analysis.

• preliminary work before drawing up primary documents;
• drawing up primary documents;
• approval of primary documents;
• the work of accounting and processing of primary documents.

Collection of accounting information involves the appropriate work of various organizations of the organization. This stage is characterized by the highest level of analyticalness and efficiency of accounting.

The second stage of the accounting process is the processing of accounting information. It implies direct participation in obtaining accounting information of employees of the functional management services. So, when taking into account inventory values \u200b\u200bon the basis of primary documents, grouping and generalization of data in cards is provided warehouse accounting Materials. Monthly from cards and books data is transferred to reports on the movement of material values. IN deadlines The heads of the warehouses and heads of divisions represent these reports in the accounting department of the organization.

Steering workers take part in data processing. So, with the help of workers of various management services, the perpetrators are established shortage and losses.

After checking the arithmetic calculations, the legality and feasibility of the issuered economic operations, accounting documents are registered, and then the economic grouping of their data in the system of synthetic and analytical accounts is carried out. accounting by recording in accounting registers.

Accounting registers are countable tables of a certain form, built in accordance with the economic grouping of data on property and sources of its education. They serve to reflect economic operations on.

Accounting registers depending on the structure are divided into chronological and systematic. In chronological registers, economic operations are reflected in the sequence of their commission. Systematic accounting registers serve to group business operations on established features.

Accounting registers are conducted in the form of accounting books, cards, statements, magazines, as well as machine carriers.

Synthetic accounting is carried out in systematic registers, and analytical accounting is in analytical registers. Entries in registers are carried out both manually and using computing equipment.

The combination and location of details in the register determine its form, which depends on the characteristics of the objects taken into account, the purpose of registers, the methods of accounting. Under the accounting registration means recording of economic operations in accounting registers.

In accounting books, all pages are numbered and concluded in the binding. On the last page indicate the number and assure it with signatures of authorized persons. In some books, for example, the cash desk, the pages are not only numbered, but also swell the sword, fasten the wax seal. Depending on the volume of accounts in the book, one or more pages are given for one or another account. Accounting books are used for synthetic and analytical accounting.

Cards are made of thick paper or loose cardboard, without fastening among themselves. They are stored in special boxes - card files. Cards open for a year and register in a special register to ensure control over their safety.

Vedomosti differ from cards by the fact that they are made of less dense paper and have a greater format. They are stored in special folders called registrars. Vedomosti open up, as a rule, for a month or quarter.

Entries in accounting registers should be clear, brief, clear, legipped. After registering a business operation in account register The primary document makes the appropriate mark to facilitate the subsequent verification of the correctness of the coupling. At the end of the month, each page of the accounting registers summarize. The final records of systematic and analytical registers are necessarily checked by drawing up negotiations.

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

Ways to correct erroneous entries in accounting registers

Exist three ways to correct erroneous records in accounting registers: Correct, additional record, reversal.

Corrective way It can only be applied if the errors have been detected before drawing up balance or they took place in accounting registers without affecting account correspondence. This method consists in overclocking a fine feature of the wrong text, numbers, amounts and inscriptions near or above the right text or amount with the corresponding reservation.

For example, if instead of 100 rubles. Reflected 200 rubles, then 200 rubles should be shocked. And write from above "100 rubles.", and to specify the side: "crossed out 200 rubles. and from above it is written 100 rubles., Fixed believing (date, signature)".

On cash documents, no corrections and blots are allowed, even agreed, especially in numbers.

Advanced entries Produced in cases where the amount of the economic operation is erroneously understated. For example, the provider from the current account lists 150 rubles. This economic operation It is reflected correct account correspondence, but its sum is underestimated to 100 rubles. The following was made accounting: Debit accounts "Calculations with suppliers", credit account "Settlement account" - 100 rubles.

But since suppliers should list 150 rubles, then the missing amount of 50 rubles. It is necessary to create an additional wiring: debt debit "Calculations with suppliers", credit account "Settlement account" - 50 rubles.

Additional postings are made in the current or next month. This error correction rule is used in two cases: if in the accounting register on a separate line The primary document data is not recorded and when reflected in the accounting case, an erroneously understated amount of economic operation.

Strawing method It is that the wrong record is mainly digital, eliminated by a negative number, i.e., the incorrect correspondence and the amount of red ink are repeated. At the same time, the correct recording of ordinary ink is drawn up. Storning take place when incorrect correspondence of accounts or when recording an exaggerated amount.

When summing the results of recording operations made by red ink, deducted.

Primary accounting documents are important in accounting issues and in determining the volume tax obligations. Responsible for the preparation of primary accounting documents by a company specialist is important to clearly understand the content and forms of such documents, as well as to know the specifics of accounting registers.

The role of the primary document in accounting

Primary documents are documents, with the help of which the company issues the economic events that occurred at the enterprise (paragraph 1 of Art. 9 of the Law on Accounting Dated 12/06/2011 No. 402-ФЗ).

The first thing is to clearly understand the accountants of any organization: today there is no certain obligatory for all the list of forms of primary accounting documents. Any firm for itself defines the forms of primary documents depending on the purpose of their use.

However, such documents have a list of mandatory details (clause 2 of Article 9 of Law No. 402-FZ).

IMPORTANT! The form applications must be necessarily fixed in accounting policies Organizations (p. 4 PBU 21/2008, approved by the Order of the Ministry of Finance of the Russian Federation of 06.10.2008 No. 106n).

List of possible primary accounting documents

The list of primary accounting documents in 2018-2019 may be:

1. Packing list. This is a document that reflects the list of transmitted commodity and material values. The invoice is drawn up in 2 copies and contains information that are subsequently reflected in the invoice. The invoice is signed by representatives of both parties participating in the transaction, and is assigned to print (if its firm uses in its practice).

1. Record of acceptance. It is drawn up upon completion of the execution of certain works (services) to confirm that the result of the work complies with the initial requirements of the contract.

Sample such an act see.

1. Primary calculation documents with personnel on wage (for example, settlement payments).

For details on the specified statements, see the article. "A sample of filling out the payment statement T 49" .

1. Documents related to the availability of OS objects - here the company can issue such documentation from the list of primary accounting documents:

• Act of acceptance-transmission OS in the form of OS-1 - upon receipt or disposal of an object that does not relate to buildings or structures.

For more information about this act, see Material "Unified form No. OS-1 - OS reception certificate" .

• If the OS object is a building or structure, its receipt or disposal is issued as an act in the form of OS-1A.

For more details, see the article "Unified form No. OS-1A - Blank and Sample" .

• The write-off of the OS object is drawn up as an act in the form of OS-4.

For details, see in the material "Unified form No. OS-4 - Act on the write-off OS object" .

• If required to documented the fact of the inventory, is compiled inventory inventory OS in the form of Inva-1.

For more information on this primary document, see the article. "Unified form No. Inv-1 - Blank and Sample" .

• If the inventory was carried out in respect of NMA, then the inventory will be drawn up in the form of Inva-1a.

For this, see the material "Unified form No. Inv-1a - Blank and Sample" .

1. A separate group of primary documents are cash documents. These include, in particular, such a list of primary accounting documents 2018-2019:

• Cartrol order.

For more details on its compilation, see the article "How is the receipt of a cash order (PKO)?" .

• Account cash warrant.

1. Payment order.

About the rules for registration of this document read.

1. Advance report.

1. Act of the credentials of mutual requirements.

About the features of this document are read.

1. Accounting information.

For the principles of its design, see the material "Accounting certificate of error correction - sample".

The above list does not exhaust the entire volume of primary documents used in accounting, and can be expanded depending on the accounting features carried out in each particular organization.

IMPORTANT! Not primary accounting documents from the List 2018-2019 - the list was proposed above:

• Treaty. This is a document in which the rights, duties and responsibilities of the parties participating in the transaction, deadlines and the procedure for calculating, special conditions etc. Its data involve when organizing accounting for analytics of calculations with counterparties, but it does not form accounting operations.
• Score. This document reflects the amount that the buyer agrees to pay, accepting the provider's terms. In the account may be present additional Information On the terms of the transaction (timing, procedure of payment and supply, etc.), i.e. it complements the contract.
• Invoice. This document is drawn up for tax goals, since on its basis, buyers are taken to deduct the amount of VAT filed by suppliers (paragraph 1 of Article 169 of the Tax Code of the Russian Federation). Thus, an invoice in the absence of other documents characterizing a specific deal, it will be impossible to confirm the costs of this transaction (the emails of the Ministry of Finance of the Russian Federation of June 25, 2007 No. 03-03-06 / 1/392, FTS from 31.03.2006 No. 02-3 -08/31, Resolution of the FAS of the Eastern Siberian District dated 19.04.2006 No. A78-4606 / 05-C2-20 / 317-F02-1135 / 06-C1).

It should be borne in mind that given in the list unified forms The primary accounting documents are not mandatory for use, since since 2013 (after the adoption of Law No. 402-ФЗ) forms such forms can be developed independently. But in most cases they continue to be used. Therefore, in 2018-2019, the list of unified forms of primary accounting documents contained in the State Statistics Committee's Resolutions continues to be relevant.

What information should contain form of primary documents

Despite the fact that there are currently mandatory for all forms of primary documents, the legislator has established requirements for the content of such documents. The list of mandatory details that must be contained in each primary document are provided in paragraph 2 of Art. 9 of Law No. 402-FZ. This, in particular:

• document's name;
• date when such a document was drawn up;
• information on the person's document (company name or IP);
• the essence of the fact of economic life, which was issued by this document;
• cash, numeric characteristics, the meters of the event (for example, in which volume, in which units and how much commercial products were implemented by buyers);
• information about the responsible specialists who made the accomplished event, as well as signatures of such specialists.

Primary documents and accounting registers

How can the primary accounting documents be classified?

If the primary document released the company itself, it may refer either to the internal group or to the external group. The document that is compiled within the firm and extends its action on the company-compiler is an internal primary document. If the document was obtained from the side (or compiled by the firm and issued to the side), then it will be an external primary document.

Domestic documents of the company are divided into the following categories:

• Regulatory primary documents are such that the firm gives an order of any kind of structural unit or employee. This category includes orders of the company, orders, etc.
• Executive primary documents. In them, the company reflects the fact that a certain economic event has happened.
• Accounting documents. With their help, the company systematizes and summarizes the information contained in other administrative and acquittal documents.

After the economic event was issued by the primary document, then it is necessary to reflect the occurred event in accounting registers. They are, in fact, are carriers of ordered information, signs and indicators of business transactions are accumulated and distributed.

By appearance Allocate the following registers:

• books;
• cards;
• loose sheets.

Based on the registering method, the following groups are distinguished:

• Chronological registers. They record the events that have occurred consistently - from the first to the time of accomplishment to the latter.
• Systematic registers. In them, the company classifies the accomplished transactions by economic content (example - cash book).
• Combined registers.

By criteria for the content of information reflected in registers, it is allocated:

• synthetic registers (for example, a log-order);
• analytical registers (payroll);
• combined registers, in the context of which the company carries out both synthetic and analytical accounting.

For more information about accounting registers, see the article. "Accounting Registers (Forms, Samples)" .

RESULTS

There are currently no compulsory for all forms and a list of primary documents currently: any economy is entitled to independently determine for itself the form of primary documents that it will apply in its activities.

At the same time, the most common primary accounting documents are analogues among the unified forms approved by the State Statistics Committee.

After the primary document is decorated, you must transfer information from it to the account register.

Every day a lot of operations are performed at the enterprise. Accountants exhibit account counterparties and send them money, charge salary, penalties, calculate the depreciation, amount to reporting, etc. Dozens of documents of different orientations are issued daily: regulatory, executive, primary. The last group is of great importance for the company's activities.

What is "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. Conducting postings, reporting is carried out on the basis of the information specified in the primary accounting documents of accounting. The list is big. We will consider the main, most frequently used documents.

Why do you need a primary?

Primary documentation - an integral element of accounting. As mentioned above, it is formed at the time of the commission or immediately after the end of the operation and is proof of the reality of this or that fact of the economic life of the enterprise.

The list of primary accounting documents of accounting in the commission of one transaction may include:

1. Treaty.
2. Score.
3. Cash check or other payment document.
4. Commodity overhead.
5. Certificate of completion.

Mandatory details

Currently, there are unified forms of primary accounting documents. They are used to reflect information about different operations, respectively, the list of graph in them is different. Meanwhile, all primary documents contain uniform compulsory details. Among them:

1. Company name.
2. Name of the document (to
3. Date of formation.
4. The content of the operation for which the document is drawn up. For example, when filling out the invoice in the corresponding column, the "transmission of materials for processing" may be indicated.
5. Monetary and natural indicators. The first are used to reflect the cost, the second - quantities, weight, etc.
6. Posts of responsible employees ("Ch. Accountant", "Storekeeper", etc.).
7. Signatures of persons who participated in the operation.

Important moment

Legal force Posses the primary document containing all the required details.

Please note that correctly decorated paper can be used in legal proceedings As evidence of validity (or unreasonable) complaints. Many documents are compiled by counterparties. It is necessary to carefully check the correctness of the design and in no case give signatures for suppliers (contractors, etc.), if they did not.

It is necessary to keep the primary documentation carefully.

Do you need a print on the primary?

In practice, many counterparties make complaints about the absence of TTN and some other documents on the Blanche. Recall that since 2015, most organizations are released from the obligation to have a print. Such enterprises can use it at their own discretion. If it is, then information about its availability must be prescribed in accounting policies.

In the case when the counterpart is insisting on the use of printing when the primary design, and the enterprise has the right to not put it on legal grounds, the counterparty must be sent to the corresponding written notification with reference to regulationsregulating this issue.

Treaty

If the counterpart is a long-standing partner, it is quite possible to conclude an agreement into several transactions. In this case, it is important to clearly register the deadlines for the fulfillment of obligations, the sequence and procedure for calculating, other nuances. The contract may be based on the sale of goods, providing services or work. It is worth saying that civil law permits and verbal conclusion of the agreement. However, in business, as a rule, the written forms of contracts are used.

Score

In this document, the supplier points out the amount that you need to list the counterparty for the goods, service or work. When making payment by default, it is assumed that the subject gives consent to the transaction.

In the account must be attended:

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

Currently, the entire list of accounting documents is contained in the program "1C", so the design is carried out in automatic mode.

Please note that the account does not have a special value for controlling authorities. In it, the seller fixes the established price. From the position of the accountant, the account is the most important primary document, on the basis of which are formed accounting wiring.

As a type of account, an invoice is the invoice. This paper has a special string to indicate VAT sums.

Payment documentation

Confirm the fact of payment cash check or other similar document. The payment confirms the fact of payment for the supply of products, services, work. The specific type of document is selected depending on the payment method: in cash or by bank transfer.

One of the most popular settlement documents is the payment order. It is an order of the account holder to make funds to the bank to the specified account. The document can be used in the calculations for services, goods, for the payment of advance, return loan, etc.

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

The "code" field in the payment order can be filled in different ways. It depends on how the subject performs the responsibility of the budget: voluntarily or at the request of the control system.

Commodity invoice

Blank TTN is issued by the shipper. It is the basis for the transfer of cargo to the recipient. Compiled a document in 4 copies. In TTN, the seller takes into account the sale, and the buyer comes to the delivery of goods.

Please note that the TTN is compiled when transporting the goods with its own forces of the enterprise. If the carriage is carried out by a third-party company, the form is issued 1-t.

Another important moment: The information in TTN must coincide with the information in the account.

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 for the agreed value in the time limit established by the Agreement. Simply put, this is the report of the artist to the customer.

Currently, the unified form of the act is not approved. The company has the right to develop a form independently and consolidate it in accounting policies.

The main details of the act are:

1. Number and date of registration in accounting documentation.
2. Date of preparation.
3. Details of the Agreement, in accordance with which the act is formed.
4. Term, volume, cost of work.
5. Details of the accounts for which payment will be made.
6. Name of the customer and artist.
7. Signatures of the participants of the transaction.

The act is always compiled in two copies.

M-15 form

This abbreviation is used to designate an invoice for a vacation of materials to the side. It should be noted that this document is not mandatory, but quite often used by enterprises.

The invoice on the vacation of materials on the side is made up if necessary, transfer values \u200b\u200bfrom the main (head) office into remote units or other companies (in the presence of a special agreement).

Rules for registration f. M-15.

In the first part of the paper, the number is affixed, in accordance with the document flow of the enterprise. Here you should specify the full name of the company and OKPO.

The first table reflects the date of drawing up the document, the operation code (if the corresponding system is used), the name structural unit, the scope of the enterprise, writing over the invoice.

Similarly, information about the recipient and the person responsible for the supply is indicated. The following is referenced to the document, in accordance with which the invoice is written. This may be a contract, order, etc.

The main table in columns 1 and 2 indicate an accounting subaccount and code of analytical accounting of all materials to be debited.

• name of materials indicating separate characteristics, brands, size, varieties;
• the nomenclature number (if there is no, the cell is not filled);
• unit code;
• name of a unit of measurement;
• the number of transmitted goods;
• o. Information actual objectsreleased from the warehouse (fills the storekeeper);
• total value of materials;
• price without VAT;
• the amount of allocated VAT;
• total value with VAT;
• inventory number materials;
• passport number (if available);
• record number in accordance with the account.

The invoice is signed by an accountant, an employee responsible for vacation of values \u200b\u200bfrom the warehouse, and the recipient.

Advance reports in "1C"

The formation of reporting documents is one of the most common actions of the accountant. Many calculations carried out by cash are issued by advance documents. Among them are travel costs, shopping purchases, etc.

Often employees of the enterprise receive funds from the cashier on economic costs. After purchasing the necessary values \u200b\u200b(for example, stationery), employees are reported and provide accounting confirmation documents.

Accountant, in turn, must fix all costs in the accounting system. Open " Expense reports"In" 1C "in the" Bank and Cashier "section, the" Cashier "subsection. The introduction of a new document is carried out by the" Create "button.

At the top of the form are indicated:

1. Company name.
2. The warehouse on which newly received values \u200b\u200bwill be recovered.
3. An employee who is reporting to the funds received by the report.

The document contains 5 bookmarks. In the "Advance" section, you should choose the document to be issued:

1. Cash document.
2. Account cash warrant.
3. Write-off from the account.

If products were purchased on the issued goods, they are reflected in the tab of the same name. In the section "Tara" indicate information about returnable containers (for example, water bottles). The "Payment" tab reflects cash information paid to suppliers for the purchase of an object or issued to the upcoming delivery.

In the "Other" section indicate the data on travel expenses: Daily, costs for fuel, tickets, etc.

"Universal" Blank

In the list of primary accounting documents of accounting, there is one paper that can be used in a variety of situations. It is used in the formation and accounting, and tax reporting. This is about accounting certificate. The form is required if it is necessary to correct the assumed error. In addition, the document is necessary when performing operations requiring explanations, reflection of the calculation, confirmation of wiring, if other papers are missing.

Nuance

It is worth saying that the company has the right to confirm the commissioning of operations that do not require the design of standard (typical, unified) forms, not by reference, but through independently developed primary accounting documents of accounting. The list of them, however, must be fixed in financial Policy Companies.

Reference rules

For this document, a single unified form is not approved. Accordingly, experts can compose it to free form Either use the templates developed at the enterprise. Among mandatory informationThat should contain reference, it should be noted:

1. Information about the enterprise.
2. The date and causes of compilation.
3. Primary accounting documents And accounting registers to which the certificate is attached.
4. Signature of the responsible employee.

You can write on the usual white sheet of A4 format or on the company's branded form.

When drawing up, it is necessary to be very attentive, prevent errors. Than more reference, the less additional questions arise from inspectors.

In the document should be, of course, only reliable information. If, during the writing, errors will be revealed, it is more expedient to draw up a certificate again.

Storage features

Everything that relates to primary documents Accounting must be kept in the enterprise at least 5 years. The calculation of this period begins with the date of the end of the reporting period in which the papers were decorated.

Additionally

The primure can be made in paper or electronic form. IN lately increasingly enterprises give preference electronic document flow. This is quite understandable: the design and sending of papers leaves much less time.

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

A responsibility

Primary documents - the most important element Economic life of the enterprise. With its absence, the company is expected to be serious sanctions from the regulatory authorities. Penalties will be imputed and in case of identifying errors in primary documentation, unreliable information.

Violation of the prescriptions entails the punishment not only on the NK, but also by the CAC. If there are foundations, the perpetrators can be attracted to criminal responsibility.

Conclusion

A variety of documents can be used in the company. At the same time, some of them may have a unified form, and some are developed independently by the company. Regardless of this, however, all mandatory details must be present in the documents.

Some businesses 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 company's accounting policy. In the process of activity, the company may arise the need for new documents. If they are developed by the enterprise, then they should be said in accounting policies.

Please note the counterparty can also independently develop certain forms of papers. In financial policies, it is necessary to indicate that the enterprise takes such documents from counterparties.

To fix many organizations, unified form of primary documentation may not use. However, if we are talking about cash operations, they are executed exclusively approved orders and other payment documents.