Processing of primary accounting documents in 1s. Primary accounting documents. What documents are required

Accounting is a complex organized system. On its basis, information is collected in primary documents, registration and their further analysis. Those. accounting is an expression of all financial and business transactions in monetary terms. How is management primary accounting you will learn from the article.

Everything has its price

Accounting allows you to bring all transactions to monetary terms. For example, labor Relations, relations between buyers and suppliers, keeping records of working hours, relations with the state - payment of taxes. It reflects not only the conduct of such operations, but also their analysis. Then in the future it will be possible to draw a conclusion about the solvency and creditworthiness of the organization as a whole. And on the basis of this eliminate weak sides financial policy and choose the direction of further development.

Important: the basis for the direction of the further development of the organization is the maintenance of primary accounting.

This is the foundation that allows you to collect all the necessary information.

Source documents

Above, we called the primary documentation the foundation of accounting at the enterprise. It can also be compared with the roots of a tree, from which the trunk and twigs grow later - registers. Leaves are a synthetic account of the accounts, which allows you to correctly and fully evaluate the work of the company.

Let's give a definition. Primary documents is a clearly defined document established by law a sample filled in according to all accounting rules, recommendations of tax, banking, static and a number of other bodies interested in this.

Approval of primary documentation takes place in the statistical authorities. More specialized and narrowly focused documents - by departments for certain types of activities.

Such documentation allows you to record and track the financial and business operations at the enterprise. Those. this is the basis of used in individual firms.

Filling rules

In addition to the fact that the statistical authorities are involved in the approval of documents, they have developed a number of requirements for filling out.

Mandatory completion:

Full name of the document (abbreviations are not allowed);
The date the document was issued;
Full information about the organization that draws up the document and to whom it is intended;
Full Bank details counterparty, if required;
Complete information about the business operation, expressed quantitatively and monetaryly;
Information about the employee who has the right to certify the document (position, signature, transcript);
Stamp or seal (wet).

Despite the fact that the above requirements are mandatory, in some cases, due to inattention or other reasons, it is possible to skip one or more points. This violation does not entail the invalidity of primary accounting.

Types of primary documentation

A specific document is issued for each separate financial and economic operation. We present the main ones.

Invoice - for buyers, which indicates the name of the product or service, bank details of the supplier;
Payment order - for the supplier from the buyer, confirming the fact of payment, non-cash form;
Receipt - for the buyer, according to which he paid the supplier for cash;
Bank statement - allows you to see the movement Money on the current account enterprises for a certain period;
Cash order - allows you to see the movement of funds at the cash desk of the organization;
Waybill or universal transfer documents, invoice - confirms the shipment of material or the provision of services after payment. It indicates the name of the product, volume and cost.
Bill of lading - for the transportation of materials from the supplier to the buyer. It indicates the full name of the supplier and buyer, TIN, legal address, place from where and where the goods are being transported, information about the carrier.
Sales receipt - like the waybill, confirms the shipment of goods from the supplier to the buyer. Must be dated, numbered and registered in tax office.
Expense report - a reporting document confirming what were spent accountable funds issued to the employee. In addition, cash receipts, receipts, application agreements confirming expenses are attached to it on sheet A4.
Time sheet - it records the number of hours that the employee worked in the organization per month;
Settlement, payment or payroll - on the basis of the first, wages are calculated, and on the basis of the second, they are issued.

Important: The above documents are typical and strictly unified by law. They cannot but be conducted at the request of the leader or somehow changed.

It is allowed to introduce additional documentation, based on the specifics of the work.

Corrections in primary documentation

It is not always possible to fill out the form correctly. Some are allowed to be corrected, others need to be rewritten. How to fix it is shown below.

Corrections in the original documentation:

Corrections are not allowed in the non-strict reporting document - it should be completely rewritten;
In a strict accountability document: cross out the error with a red line diagonally in one cell and put down “cancelled”, be sure to save the incorrect form;
Any correction: cross out, write the correct version on top and make the inscription “believe corrected”, seal and signature of the corrected employee;
Never cross-hatch or make the strikethrough line thick; the incorrect entry must be visible.

Shelf life

The shelf life of various forms is different. They must be stored for at least 5 years. For example, all documents related to employees (by wages, payment of taxes, personal file) must be kept for at least 75 years. This is due to frequent requests former employees for calculating pensions.

If you decide to free the shelves from old documents, after the expiration of the storage period, draw up a special act and collect a commission for the disposal of primary documentation.

Results

So, we examined how the primary documentation is maintained. It is the basis for all accounting of the enterprise. Therefore, primary accounting should be treated with all responsibility and care.

Primary accounting documents are unified. They are developed by the statistical authorities. The organization does not have the right to make changes to them. It is obligatory to fill in the name of the document, the date of registration, the full name of the counterparty of the buyer and supplier, the name of the goods in value and quantitative terms, the signature of the authorized person.

Corrections to the original documentation are permitted. To do this, the incorrect entry should be crossed out and the correct version written on top, attributing “corrected to believe”, the date, signature and seal of the organization.

The storage period for primary documents is 5 years or more.

Primary documentation in accounting

Welcome, dear readers, to my blog!

Usually, I check my work mail every day, but this week it didn’t grow together, and a lot of letters have accumulated. Today I decided to disassemble the topic new article came by itself. We will talk about primary documentation, because this is the basis of registers and an important part of the work of an accountant.

During my studies, this topic was not the most important, and it was difficult to master it in theory, but when I got a job, I had to catch up. Let's analyze all the nuances in advance in order to avoid difficulties in the future. In the previous topic, we analyzed accounting registers, I know, a little complicated, but after today's article it will become a little easier.

To confidently navigate in the plane of primary documentation, we will consider:

The concept and purpose of the primary documentation of the enterprise.
Mandatory details and changes to primary documents are acceptable.
Groups, types, levels of detail and possible editing of documents.
Terms of validity and storage of primary documentation.

The main goal is to learn to distinguish the primary document from the rest of the mass of no less important papers, to remember their details and types. I promise it will be interesting, let's get started!

How to work with primary accounting documentation

For beginners, inexperienced accountants and entrepreneurs, I would like to explain the principles of working with primary accounting documentation.

The documents you will be working with are divided into two groups:

Received from someone;
coming from you.

How to work with incoming documents?

1. Determine: is this document accounting?

A document accepted for accounting must contain information that is essential for reflection in accounting, that is, it must contain information about any business event that has taken place.

For example, cash receipt“speaks” about paying someone (expenditure of money), the invoice - about the movement of goods and materials (income-expenditure), etc. But, for example, an employee’s application with a request to issue an advance without a manager’s visa cannot be accepted for work.

Any notes, drafts, newspaper clippings, etc. are not accounting documents. As well as documents drawn up in violation of the rules established for them.

2. Determine if this document applies to your organization or not?

The document, in other words, must be related to this enterprise, that is, it must contain the details of your organization, or they must be issued to your employee.

It happens that for various reasons, they bring you documents that are not related to this organization. This is possibly just a mistake. Or it may be that the employee consciously seeks to write off accountable amounts from himself.

It is also possible that documents for the purchase of goods and materials (works, services) are deliberately issued on this enterprise in order to get additional amounts for tax deduction.

If the discrepancy between your type of activity and the essence of the document is striking, then it is better not to take this document into account.

One more thing - perhaps the counterparty has no reason to write out this document to you, that is, you do not have a contractual relationship with them.

For example, the power supply company billed you without understanding that another organization, such as a landlord, is paying for the electricity you consume.

3. Check the details.

The counterparty is responsible for the correctness of his details himself. Now many enterprises use computer programs and therefore, as a rule, they do not make mistakes in their details, although this does happen. But your details should be double-checked - they can often contain errors.

Separately, it must be said about handwritten documents - in addition to the fact that they contain errors, it also happens that the document is fake, that is, for example, they were issued on behalf of a non-existent enterprise.

Whether such an enterprise exists or not can be checked through the register of taxpayers on the website of the Tax Committee of the Republic of Kazakhstan.

The signatures in the document must be authentic, i.e. of the people to whom they belong, and these people must have the right to sign such documents. Documents cannot be facsimile signed.

There can be several seals in one organization. Check if the seal is on this document. For example, the invoice should not be stamped with the inscription "HR Department".

It also happens that a document is mistakenly issued to an organization similar in name. In all such cases, you must contact this organization and demand that the document be redone.

4. Did the event recorded in the document actually occur?

It is possible that the supplier did not supply you with these items or did not provide you with these services. Or perhaps the counterparty issued an invoice for a larger volume, price, and, accordingly, the amount.

For example, the goods specified in the invoice were not delivered to your warehouse. Your specialists should accept (confirm) this document. In this example, this must be confirmed by the warehouse manager with his signature on receipt of the goods.

And the price, volume, and terms of purchase must be compared with the terms of the contract. Either it must be confirmed by an economist - marketer or supplier.

5. Determine which period the document belongs to.

Periods can be:

current month,
current quarter,
this year,
past month,
last quarter,
last year.

It depends on whether you need to take this document into account. Yes, it also happens that, for example, they bring an Invoice for the past period - it is at your discretion to accept it for accounting or not.

In general, of course, you are obliged to accept the document for accounting, but if you accept it, it will necessitate adjusting reports, including tax ones.

However, if the reports of the past period of the current year (last quarter, last month) are not difficult to correct, then the reports of the last year can be very difficult to correct. The choice is yours;

Perhaps you already had (have) this document. Then either this is a duplicate (copy), or this document was taken from you for something and has now been returned. Be careful not to post the same document twice. This will create double turnovers, that is, it will unreasonably increase certain amounts.

6. Determine which accounting section the document belongs to.

Accounting sections:

Cash register,
Bank,
materials,
Goods,
fixed assets,
accountable persons,
Suppliers,
Buyers, etc.

How to work with incoming documents

There is a regulation of documents by sections of accounting. This can be read in any accounting textbook. For example, a Bank statement is a document of the “Bank” section, the register where you file this document is also called.

It's simple. But with documents related to the arrival of goods and materials, the situation is more complicated.

Determine what the received goods and materials are for your company: material, goods, fixed assets, intangible asset or service / work (and this happens)?

Material- this is what is used in the work and at the same time is consumed, i.e. ends. For example, it is paper, gasoline, cement and so on. The material changes its shape: there was cement - it became a concrete product.

The product, unlike the material, is not used in the work, it is purchased for further sale, that is, for sale. This is his only difference. But in practice, paper, gasoline, and cement can be a commodity - depending on what we trade.
The directory of goods in the 1C program is called "Nomenclature".

The main thing- this is a kind of tool used in work, which, unlike the material, does not change its physical form. That is, it does not end and is not consumed.

For example, this is a table, a computer, a car, etc. And after a few years of operation, they will remain a table, a computer, and a car. Only in the process of operation does depreciation (wear and tear) of the OS occur.

In the 1C program, OS are called fixed assets.

It also happens that a document is issued for a certain service (work), as if you were sold a product. For example, a service station changed the oil in your car engine, and instead of “oil change” on the invoice, they write “ motor oil such-and-such, such-and-such a quantity, at such-and-such a price.

Ask yourself the question: did we actually receive this product on hand? No. Then - this is a service (work) and this document must be received accordingly.

7. In what register (magazine) will you file this document?

Determine this immediately, and preferably hem the document in place immediately after processing. It is true that the document cannot yet be "removed" - it still requires some refinement or clarification of some circumstances. It is advisable to have a separate folder for such papers or a separate tray.

One of the worst flaws an accountant can have is laziness. A document set aside “for later” can cause a lot of trouble.

Therefore, it is better to process documents as soon as possible after receipt. Documents postponed for objective reasons should be finalized as soon as such an opportunity presents itself.

8. Determine: will there be any future events related to this document?

Some documents may have some consequences in the future. For example, the Notification of the tax committee may cause unpleasant consequences in the future: account arrest, etc. Therefore, such documents must be dealt with immediately, postponing all other matters.

There are also documents that can have unpleasant consequences after you confirm their correctness. For example, an act of reconciliation indicating your accounts payable- this may be the basis for filing a lawsuit against your company.

Therefore, if you are not sure, it is better to leave such documents at the discretion of the manager. Other documents may require other documents.

For example, invoices for the receipt of goods without an invoice. It may be that your counterparty will later issue you a general invoice for a certain period or quantity of goods.

In this case, these invoices must be collected and immediately after the end of the period or the receipt of the agreed volume, remind the supplier of the invoice.

Here it is necessary to mention the following: the accountant must keep under control the timely receipt of the necessary documents.

Documents, the expected receipt of which you know, must be demanded from the counterparty or the responsible employee in case of non-receipt in deadlines.

Source: http://www.ajourkz.kz/ru/useful_information/how_to_deal_with_the_primary_accounting_records/

Primary documents in accounting

Basis for entries in registers accounting are source documents.

Source documents are taken into account if they are compiled in the form contained in the albums unified forms primary accounting documentation, in accordance with the Regulation on accounting and financial reporting in Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (as amended on March 26, 2007 No. 26n)

If necessary, additional lines and columns may be included in the standard form, but all the details provided for in the approved form must be retained. Changes to be made must be formalized by the appropriate order (instruction).

Only forms of accounting documents are not subject to change cash transactions in accordance with the Procedure for the use of unified forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20.

The forms approved by the State Statistics Committee of Russia provide for information coding zones that are filled in in accordance with the all-Russian classifiers.

Codes for which there are no references to all-Russian classifiers(for example, columns with the name "Type of operation") are intended to summarize and systematize information when processing data by means of computer technology and are put down according to the coding system adopted in the organization.

In addition, forms independently developed by a small business containing the relevant mandatory details provided for by the Federal Law “On Accounting” are accepted for accounting.

Only those documents that are not contained in the albums of unified forms can be developed independently.

Details of primary accounting documents

Mandatory details of primary accounting documents include:

Title of the document;
the date of its compilation;
the name of the organization on behalf of which the document is drawn up;
the content of the business transaction in kind and value terms;
the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration;
personal signatures of the said persons.

Timely and high-quality execution of primary accounting documents, their transfer to the accounting department within the established time limits 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 list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant. Instead of the head and chief accountant, other officials can sign in primary documents, but their list must be approved by the head of the organization and agreed with the chief accountant.

The primary document is a written evidence of a business transaction (payment for goods, cash withdrawal against a report, etc.) and must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Document types

All primary documents can be divided into the following groups:

organizational and administrative;
acquittal;
the documents accounting.

Organizational and administrative documents are orders, orders, instructions, powers of attorney, etc. These documents permit the conduct of certain business operations.

Supporting documents include invoices, claims, receipt orders, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.

Some documents are both permissive and justifying. These include, for example, consumable cash warrant, payment statement etc.

Document flow chart in the organization

For the correct conduct of primary accounting, a workflow schedule is developed and approved, which determines the procedure and terms for the movement of primary documents within the enterprise, their receipt by the accounting department.

Primary documents received by the accounting department (accountant) must be checked:

in form (completeness and correctness of the document, filling in the details);
arithmetically (calculation of sums);
by content (connection of individual indicators, absence of internal contradictions).

Accounting registers

After acceptance, information from the primary document is transferred to accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry in accounting register).

Accounting registers- these are specially adapted sheets of paper for registering and grouping credentials. They are kept in special books (magazines), on separate sheets and cards, in the form of typescripts obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other machine media.

Business transactions should be reflected in accounting registers in chronological order and grouped according to the corresponding accounting accounts.

By appearance accounting registers are:

books (cash, main);
cards (accounting for fixed assets, accounting for materials);
magazines (free or graphed sheets).

According to the types of records produced, registers are divided into:

chronological (logbook);
systematic (general ledger of accounts);
combined (magazine orders).

According to the degree of detail of the information contained in the accounting registers, they are:

synthetic (general ledger of accounts);
analytical (cards);
combined (journals-orders).

Entries in primary documents must be made by means that ensure the safety of these records for the time specified for their storage in the archive.

Primary and summary accounting documents can be made on paper and machine carriers of information. 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 bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

For archiving, documents are selected in chronological order, completed, bound and filed into folders. The submission of documents to the archive is accompanied by a certificate.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction.

Persons who have gained access to information contained in accounting registers and internal financial statements are required to keep commercial secrets. For its disclosure, they bear responsibility established by the legislation of the Russian Federation.

Correction of errors in primary documents and accounting registers. In accordance with Art. nine federal law“On Accounting” it is not allowed to make corrections to cash and bank documents.

Corrections can be made to other primary accounting documents only upon agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

The requisite of the primary document, which is subject to correction, is crossed out with a clear but thin line, so that the original value (content) of the corrected requisite is visible. Next to it, a hand-written note is made “to believe Corrected”, and the correction is certified by the signature of the person who made the correction, indicating the surname and initials.

Terms of storage of primary accounting documents

In accordance with Art. 17 of the Federal Law "On Accounting" organizations are required to keep primary accounting documents, accounting registers and financial statements within the time limits established in accordance with the rules for organizing state archives, but at least five years.

Recovery of primary documents

Accounting legislation does not contain clearly established rules, which regulate the procedure for restoring primary documents in case of their loss.

In a number of regulations, only the terms of storage of primary accounting documents are determined. The legislation does not establish what the organization should do in case of loss of documents for reasons beyond its control. In the Letter of the UMNS of Russia for Moscow dated September 13, 2002 No. 26-12 / 43411, it is recommended to the head of the organization in case of loss or destruction of primary documents:

to appoint by order a commission to investigate the causes of loss, destruction of primary documents, to participate in which, as necessary, representatives of the investigating authorities, security and state fire supervision are invited;
take measures to restore those primary documents that are subject to restoration and storage within the period established by law. For example, copies of statements of cash flows on bank accounts can be obtained from banks where the organization's accounts are opened; contracts, acts, invoices can be requested from counterparties, etc.

But it is not always possible to obtain duplicates of all lost documents, for example, if there are a large number of counterparties, due to the absence of suppliers (buyers) at previously known addresses, or due to the absence of such contacts. Thus, for objective reasons, the organization will not be able to restore all the lost primary documents.

Practical question: what to do in this case? Should the tax authority be notified?

According to a number of experts, it is not necessary to notify the tax inspectorate, especially since this will not help to avoid possible liability, and the absence of primary documents may result in a fine in accordance with Art. 120 of the Tax Code of the Russian Federation.

IN this case The taxpayer has three options:

If possible, restore lost documents (at least partially).
Make corrective entries for undocumented expenses and reflect corrections in the updated income tax return for the reporting year, because undocumented expenses are not recognized as expenses in tax accounting.
Provide an opportunity for representatives of the tax authority in case of tax audit determine the amounts payable to the budget by calculation based on the data available to the taxpayer, as well as on the basis of data on other similar taxpayers (clause 7 clause 1 article 31 of the Tax Code of the Russian Federation).

Seizure of primary documents

They can be withdrawn only by bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax authorities and internal affairs bodies on the basis of their decisions in accordance with the legislation of the Russian Federation.

Letter of the Ministry of Finance of the RSFSR No. 16/176 dated July 26, 1991 approved the Instruction on the Procedure for Seizure by an Official of the State Tax Inspectorate of Documents Evidence of Concealment (Understatement) of Profit (Income) or Concealment of Other Objects from Taxation from Enterprises, Institutions, Organizations and Citizens.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the reason and date of the seizure.

Primary accounting documents are importance not only in matters of accounting, but also in relation to tax legislation, in particular determining the scope of obligations. Therefore, it is extremely important for the person responsible for compiling the primary documentation to know all the nuances of accounting, and in addition, to understand their classification to simplify the work.

What are primary accounting documents

Primary documents are considered to be those that register certain economic actions that have already been carried out. You can leave an entry in accounting and enter it in the register only if you have primary accounting documentation. She is considered integral part enterprise management systems. Based on this, we can safely say that the primary accounting documents are documentary evidence of transactions carried out related to the economic activity of the entity and brought some economic effect.

Classification

All points affecting the issue regarding the primary are subject to the provisions and norms of 402-FZ. The standard states that these certificates are needed when interacting with tax authorities as confirmation of the correctness of the calculations. And this means that the tax authorities will not have any complaints about the process of determining the tax base.

In accordance with the current regulations, primary documentation is subject to mandatory storage for 4 years. During this period, the tax authorities can at any time request documents for study and verification. In addition, primary documentation often acts as evidence in litigation.

It should be noted that specific forms of primary documentation are not fixed at the legislative level. On this issue, the business entity has the opportunity to choose the option that will satisfy his needs and will serve as a good help in further work.

Primary accounting documents: list

As a rule, the complete list of certificates that perform fundamental functions remains unchanged and is approved at the highest level. Currently, this category includes:

Agreement. They stipulate the specific terms of the transaction, the responsibility of the parties and financial issues. In general, all the conditions that are somehow related to the transaction are indicated here. Note that for some transactions, the written form of the contract is not required. Yes, from the moment the buyer receives sales receipt, the transaction is considered concluded.
Accounts. With the help of documents of this type the buyer confirms the readiness to pay for the goods (service) of the seller. In addition, the accounts may include additional terms transactions and fixed specific prices that the seller sets for their products and services. If for some reason the buyer is not satisfied with the product (service) presented to him, he has the right to demand a refund of his funds on the basis of the invoice.
Packing list. It displays complete list all goods or materials that are transferred. The invoice must be drawn up in several versions, depending on the number of participants in the transaction.
Transfer-acceptance act. It is compiled on the basis of the results of the provision of the service as confirmation that the result of the work meets the previously stated criteria and is fully approved by the host.
Settlement sheets. They display all issues related to the calculation of wages with hired personnel. Moreover, all information related to bonuses, additional payments and other mechanisms for financial incentives for employees should be displayed here.
Acceptance and transfer certificates No. OS-1. This type of documentation is used to record any activities related to the input or output of fixed assets.
Cash documents, to which credit and debit cash orders belong, and in addition, cash book. They contain information on various financial transactions carried out as part of the implementation.

Classification

The types of primary documents in accounting are quite diverse and primarily depend on the specific purpose of using the document in the foreseeable future. However, the most popular classification feature is the division of primary documentation into internal and external.

An internal document is the property of the company and is issued by it to resolve certain issues. It is compiled by the company's specialists and extends its action exclusively within the jurisdiction of this company. Thus, this category consists of those documents that are necessary for the effective maintenance economic activity within one company. At the same time, if the document is received by the company from the outside or is compiled by the company's specialists and subsequently transferred to other legal entities ( tax authorities, customers, etc.), it will be recognized as external.

In its turn, internal documents also have their own classification features, which make it possible to group them into three categories:

Administrative (organizational). They indicate the information that must be conveyed to the knowledge of the employees of the company, structural divisions and branches and their managers. With their help, the company gives certain orders, which will have to be carefully followed. This group includes a variety of orders, orders and much more.
Executive (acquittal), which initially display facts confirming the performance of certain business operations and their completion.
Accounting documents. This category is generalizing and is needed to systematize the information contained in other papers and their further collection into a single document.

Under certain circumstances, documentation may also be combined. IN this group we can include those papers that can simultaneously contain the key features of organizational and supporting documentation. The most striking examples here are various cash warrants, claims, advance reporting, and more.

Accounting registers and their classification

When making any transaction, primary documentation is prepared. As soon as it is fully completed, all the information indicated in it must be duplicated in the appropriate accounting register. And it is a kind of carrier that accumulates the basic information on the transaction. Based on the essence of the register, there are several classification features. For example, in appearance, registers appear to users in the form of books, simple sheets and registration cards.

Based on the mechanisms of maintaining the register, 3 more groups can be distinguished:

Chronological, in which all events that have occurred are indicated with strict adherence to time frames. That is, first you need to specify those operations that occurred earlier, and so on. Such registers are the most complex, since they contain a huge amount of information, and quite often you can not take into account any action.
systematic, in which initially all transactions are entered in the form economic indicators. Thus, registers of this type reflect the economic effect of completed business transactions and analyze the indicators of expenses and income. The most striking example of a systematic register is the cash book.
Combined, which have the fundamental features of both systematic and chronological registers.

Contents of primary documentation

Many users have a question about what relates to primary accounting documents, and what requirements are imposed on them. At the legislative level, several provisions are enshrined, which establish that in the documents of the primary couple in without fail certain information must be present. In particular, in accordance with paragraph 2 of article 9 of Federal Law-402, the primary documentation must contain the following information:

Title of the document;
Date of preparation;
information about the person who made specified document(full name of the enterprise);
the essence of economic activity related to this document;
financial calculations regarding the transaction;
signatures of officials responsible for the transaction and their initials.

Sample primary accounting document

Documentation rules

The legislator establishes certain rules for the preparation of primary accounting documents. So, one of the key requirements is accuracy and the absence of any grammatical and punctuation errors and typos. If tax service will find certain shortcomings, the violator will have to redo the document again, and in case of repeated violation, you can get fined. In general, on this issue, close attention should be paid to the following recommendations:

It is allowed to use ballpoint and ink pens, special computing equipment and computers.
Drawing up can be started when it is supposed to carry out some business transactions that need to be displayed. At the same time, in exceptional situations, it is quite possible to issue a document after the completion of the transaction.
All calculated data must be displayed both in numerical form and in writing. Thus, there should be a copy-book next to each number.
It is extremely important to fill in all the details indicated on the form. If for some reason there is no information, you can not leave an empty line. It should have a dash in it.

If you do not follow these recommendations, you may encounter significant difficulties. So, if the tax service, during the audit, recognizes the document as incorrect, there will be doubts about the correctness of the calculations and the determination of the tax base.

If for some reason it is necessary to make certain adjustments, in no case should you use correctors and shading, as they are unacceptable. Corrections can be made in the following ways:

Contour fix. If incorrect information is indicated, it must be crossed out with a thin line, and the correct data must be indicated next to it. At the same time, a footnote must be placed in place of each such correction. "Corrected Believe" with the date of correction and signature official who made the edit. However, we note that in the case of documents reflecting the receipt and expenditure of funds, this method will not be appropriate.
Additional entry. This method is used in situations where the total values of transactions are executed with significantly reduced indicators. In order not to draw up a document in a new way, you can make additional postings for the missing amounts in the current period or the next one.
Reversal. An incorrect entry is corrected using negative values. All incorrectly specified information is repeated in red ink, and the correct entries are indicated next to it.

The primary can be drawn up both in writing and in electronic form. IN Lately many companies duplicate information and compile both paper and electronic versions. The former are subsequently used for internal interests, but electronic copies are submitted for verification to the Federal Tax Service upon request.

Several conclusions can be drawn. The state does not approve any mandatory forms for primary documentation, which gives economic entities the right to independently determine the form of the document, which will be further used in practice. Immediately after the document is issued, all data from it must be transferred to the accounting register.

Primary accounting documents are important both in matters of accounting and in determining the volume tax liabilities. It is important for a company specialist responsible for compiling primary accounting documents to clearly understand the content and forms of such documents, as well as to know the specifics of maintaining accounting registers.

The role of the primary document in accounting

Primary documents are documents with the help of which the company draws up the economic events that have occurred at the enterprise (clause 1, article 9 of the law “On Accounting” dated 06.12.2011 No. 402-FZ).

The first thing that accountants of any organization should clearly understand is that today there is no specific list of forms of primary accounting documents that is mandatory for all. Any company determines for itself the forms of primary documents, depending on the purpose of their application.

However, for such documents, a list of mandatory details is legally established (clause 2, article 9 of Law No. 402-FZ).

IMPORTANT! The forms used in accounting must be fixed in accounting policy organizations (clause 4 PBU 21/2008, approved by order of the Ministry of Finance of the Russian Federation dated 06.10.2008 No. 106n).

List of possible primary accounting documents

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

Packing list. This is a document that reflects the list of transferred inventory items. The invoice is drawn up in 2 copies and contains information that is subsequently reflected in the invoice. The waybill is signed by representatives of both parties involved in the transaction, and certified by a seal (if the company uses it in its practice).

Record of acceptance. It is drawn up upon completion of certain work (services) to confirm that the result of the work meets the original requirements of the contract.

See an example of such an act.

Primary documents of settlement with personnel for remuneration (for example, payroll statements).

For more information about these statements, see the article "Sample filling in the payroll T 49" .

Documents related to the presence of OS objects - here the company can draw up such documentation from the list of primary accounting documents:

The act of acceptance and transfer of fixed assets in the form of OS-1 - upon receipt or disposal of an object that is not related to buildings or structures.

For more information about this act, see the material "Unified Form No. OS-1 - Act of Acceptance and Transfer of OS" .

If the OS object is a building or structure, then its receipt or disposal is documented by an act in the OS-1a form.

For more details, see the article "Unified form No. OS-1a - form and sample" .

The write-off of an OS object is formalized by an act in the OS-4 form.

See the material for more details. "Unified Form No. OS-4 - Act on the decommissioning of the OS object" .

If it is required to document the fact of the inventory, it is drawn up inventory list OS in the form of INV-1.

For more information about such a primary document, see the article "Unified form No. INV-1 - form and sample" .

If the inventory was carried out in relation to intangible assets, then the inventory will be drawn up in the INV-1a form.

See this in the material "Unified form No. INV-1a - form and sample" .

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

Incoming cash order.

For more information about its compilation, see the article "How is a cash receipt order (PKO) filled out?" .

Account cash warrant.

Payment order.

Read about the rules for issuing this document.

advance report.

The act of offsetting mutual claims.

Read about the features of the application of this document.

Accounting information.

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

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

IMPORTANT! They are not primary accounting documents from the list 2018-2019 - the list was proposed above:

Treaty. This is a document that stipulates the rights, obligations and responsibilities of the parties involved in the transaction, the terms and procedure for payment, special conditions etc. His data is used when organizing accounting for the analytics of settlements with counterparties, but he himself does not generate accounting transactions.
Check. This document reflects the amount that the buyer agrees to pay by accepting the terms of the supplier. The invoice may include Additional Information on the terms of the transaction (terms, payment and delivery procedures, etc.), i.e. it supplements the contract.
Invoice. This document is compiled for tax purposes, since on its basis, buyers deduct VAT amounts presented by suppliers (clause 1, article 169 of the Tax Code of the Russian Federation). Thus, in the absence of other documents characterizing a certain transaction, it will be impossible to confirm the costs of this transaction with an invoice (letters of the Ministry of Finance of the Russian Federation dated 06/25/2007 No. -08/31, Resolution of the Federal Antimonopoly Service of the East Siberian District dated April 19, 2006 No. А78-4606/05-С2-20/317-Ф02-1135/06-С1).

It should be borne in mind that the unified forms of primary accounting documents are not mandatory for use, since since 2013 (after the adoption of Law No. 402-FZ), forms of 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 resolutions of the State Statistics Committee continues to be relevant.

What information should contain forms of primary documents

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

document's name;
the date such document was drawn up;
information about the person who prepared the document (name of the company or individual entrepreneur);
the essence of the fact of economic life, which was formalized by this document;
monetary, numerical characteristics, meters of the event that occurred (for example, in what volume, in what units and for what amount, commercial products were sold to customers);
information about the responsible specialists who executed the event, as well as the signatures of such specialists.

Primary documents and accounting registers

How can primary accounting documents be classified?

If the primary document was issued by the company itself, then it can belong either to the group of internal or to the group of external. A document that is drawn up within the company and extends its effect to the compiling company is an internal primary document. If the document was received from the outside (or compiled by the company and issued to the outside), then this will be an external primary document.

The internal documents of the company are divided into the following categories:

Administrative primary documents are those with which the company gives orders to any of its structural units or employees. This category includes company orders, directives, etc.
Executive primary documents. In them, the company reflects the fact that a certain economic event has taken place.
Accounting documents. With their help, the company systematizes and summarizes the information contained in other administrative and supporting documents.

After the business event has been formalized by the primary document, then it is required to reflect the event in the accounting registers. They, in fact, are carriers of ordered information; signs and indicators of business transactions are accumulated and distributed in them.

In appearance, the following registers are distinguished:

books;
cards;
free sheets.

Based on the method of maintaining the register, the following groups are distinguished:

Chronological registers. They record the events that have occurred sequentially - from the first in time to the last.
Systematic registers. In them, the company classifies completed transactions according to economic content(example - cash book).
Combined registers.

According to the criterion of the content of information reflected in the registers, the following are distinguished:

synthetic registers (for example, journal-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 mandatory for all forms and a list of primary accounting documents: any business entity has the right to independently determine for itself the forms of primary documents that it will use in its activities.

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

After the primary document is executed, it is necessary to transfer the information from it to the accounting register.

The 1C: Enterprise program includes everything that a large organization may need to keep records of business transactions: all types of documents, several journals, reference books of counterparties and employees. You can also create a new document to enter data into the database.

You will need

- a computer.

Instruction

Open the program "1C: Enterprise" in the "Configurator" mode. To do this, launch the program shortcut and in the window with the list of connected databases in the "In mode" field, switch to using the "Configurator" to log in. Click OK to launch the Configurator. As soon as this option is activated on the computer, a small program window will start.

A hierarchy of objects will appear in the program window in Configurator mode. Find the "Documents" field and right-click on it. Select "Add" to begin the process of creating a new document. In the properties window of the new document, specify all required parameters: his name, counterparty, and create a tabular section to display or enter information. Customize the table fields depending on the data you want to have in the new document.

Add the created document through the menu item "Operations", "Documents". Select the created object in the "Select Document" window, and then enter the new document into the form. Click "OK" and the document will be written to the program log. In the 1C:Enterprise database, you can edit and modify any type of documents. If, say, the usual form does not suit you, you can edit the set of fields and types of input data in the "Configurator", save the new document and use it in the future as usual.