What documents are considered primary in accounting. How to issue primary documents in accounting

In the current practice source documents accounting It is understood as papers reflecting the facts of economic life (conclusion of transactions, the movement of TMC, etc.). They are issued at the time of operations or after their completion, to confirm the facts of the facts. At their foundation, an accountant makes wiring in the company's accounting program, takes amounts to tax accounting.

What form is the "primary"

According to the explanations of the Ministry of Finance, the company has the right to determine which forms of "primary" to use. The decision is enshrined in accounting policies Organizations. Practice shows that business entities use one of three options:

Unified forms offered by the State Statistics Committee.
Samples developed by the firm independently and enshrined internal acts.
Combined Options: Primary documents in a unified format, supplemented by those or other fields.

The right of business entities independently develop the forms of "primary" does not apply to the following types of documents:

cash documents (in particular, consumables and receptions);
strict reporting forms;
transport overhead.

For them, the Ministry of Finance introduces unified forms into the rank of mandatory.

If the company entered into a deal has not defined the forms of "primary" in the contract, the counterparty has the right to set documents on its own samples. To avoid issues of controlling structures, the company should register in accounting policies that it takes the paper on the forms developed by its suppliers and buyers.

Important! The presence of "primary" mediated by one or another operation is a mandatory requirement for its reflection in accounting and tax accounting.

Mandatory details of "primary"

According to Art. 9 402-FZ, primary accounting documents must contain the following mandatory details:

the name of the business paper, for example, "act of accepted works";
number according to the internal rules of the numbering company-compiler;
document drawing date;
the full name of the company issuing "primary";
the essence of the incidental operation (for example, the shipment of the goods to the buyer, making cash to the cashier, acceptance of work performed, etc.);
measurement of the occurred economic fact in monetary or natural form;
position and FIO of the employee responsible for the commission or registration of the operation;
present signature of an authorized person.

List of persons having the right to sign primary accounting documents, determined by the head of the organization. He is fixed by his order.

Separate forms contain additional details relative to the standard list. For example, in travel sheets, information about the car, its owner and driver are required.

Is it necessary to put on the "primary" prints of the organization? This is not a mandatory props, without it can not do only if its presence is provided by the sample enshrined in the company's accounting policy.

Varieties of primary documents

The current legislation does not establish a closed list of 2018 primary accounting documents. Their diversity is determined by the scope of activities of the business entity. For one company, a commodity invoice will be required for another - an act of writing off the literature from the library.

The most common types of documentation refers:

commodity invoice - mediate transactions for receiving TMC;
act of acceptance - is issued in situations when one side takes the results of the work carried out by the second;
estimated statement - is compiled when paying personnel wages;
OS-1 - reflects the receipt or decline in the object of fixed assets (except real estate);
Inv-1 - enshrines the results of the inventory;
the advance report - confirms the expenses of the employee who arrived from the office trip;
cash documents (checks, PKO, RTO, etc.);
payment order;
accounting certificate, etc.

The above list of primary accounting documents is not complete. Companies of different activities use the necessary forms to reflect the performed operations.

Depending on the embodiment, the "primary" is paper and electronic. The second option is used in companies where electronic document flow is configured. It helps to simplify and speed up the processing business papers, Delerate the interaction between counterparties.

According to the norms of current legislation, all types of "primary" are stored in the company for five years. The countdown is conducted since the end of the reporting year. For example, paper, decorated in 2018, need to be stored on 2023 inclusive. Violation of this rule will lead to proceedings with tax Service, imposing penalties to the organization.

This material will give you an idea of:
users of accounting information;
enterprise functions on the organization of accounting;
primary accounting documents, their types and mandatory details;
document flow;
accounting registers and their types;
accounting accounts and their structure;
simplified work plan for small enterprises;
Various forms of organization of accounting.

1. Documents in accounting

In accordance with Article 9 of the Law "On Accounting", all economic operations conducted by the Organization should be issued by exclusive documents. These documents serve as primary accounting documents, on the basis of which accounting records.

Primary accounting documents Accepted to account if they are compiled in the form contained in the albums unified form Primary accounting documentationAnd documents whose form is not provided in these albums should contain the following mandatory details:

title of the document;
date to compile document;
the name of the organization, on behalf of which a document was drawn up;
maintenance of the economic operation;
meters of economic operation in physical and monetary terms;
the name of posts responsible for the commission of the economic operation and the correctness of its design;
personal signatures of these people.

Primary document is a written evidence of the commission of a business operation (payment of goods, issuing cash under the report, etc.).

The enterprise in the process of activity can use independently developed forms of primary documents, taking into account the established requirements for primary documents. Forms of such documents are approved by the order of the company's accounting policy.

All primary documents can be divided into the following groups:

organizational and administratives;
excuses;
accounting documents.

Organizational and administrative documents - Or orders, orders, instructions, power of attorney, etc. These documents are allowed to carry out certain economic operations.

Promotion documents - This includes overhead, requirements, parish orders, acts of acceptance, etc. These documents reflect the fact of the economic operation and the information contained in them is entered into accounting registers.

Some documents are both permits and excuses. These include, for example, the expendable cash order, payment statement etc.

Accounting documents Filled in an accountant. Among them are various reports, references. The information contained in them is also entered into account registers.

Accounting registers - These are specially adapted sheets for registering and grouping credentials. By appearance Accounts registers are:

books (cash, main);
cards (accounting of fixed assets, accounting materials);
logs (free or separable sheets).

By types of records produced, registers are divided into:

chronological (registration log);
systematic (main account book);
combined (journal orders).

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

synthetic (main account book);
analytical (cards);
combined (orders-orders).

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

in form (completeness and correctness of the design of the document, filling the details);
arithmetic (counting amounts);
by content (the connection of individual indicators, the absence of internal contradictions).

For the proper maintenance of primary accounting is developed and approved chart of paperworkwhich defines the procedure and timing of the movement of primary documents within the enterprise, entering into accounting. The schedule of the primary accounting documents may have the following form:

Records in primary documents should be carried out by means that ensure the safety of these records for the time set to storage in the archive.

After accepting, the information from the primary document is transferred to the account registers, and the document itself is marked, to eliminate the possibility of its dual use (for example, the record of the record in the account register) is made.

Primary and summary credentials can be drawn up on paper and machine media. In the latter case, the organization is obliged to make a copy of such documents on paper for other participants in economic operations, as well as at the request of the controls in accordance with the legislation Russian Federation, ships and prosecutors.

Organizations are required to keep primary accounting documents, accounting registers and accounting reports during the deadlines established in accordance with the rules of the organization of the state archival case, but at least five years.

For delivery to the archive, the documents are selected in chronological order, completed, intertwined and fed to folders. Document delivery to the archive is accompanied by a certificate.

The account is a method of grouping and reflecting changes in the means (property), their sources and enterprise liabilities.

Operations in accounts are reflected in the money measuring, that is, all the property, its sources and liabilities (debts) of the enterprise are evaluated, and its cost is recorded in the accounts.

The means of the enterprise can either increase or decrease. For separate accounting for increasing and decreasing funds, the score is divided into two parts. The left part of the invoice is called debit, and the right side of the invoice is called loan.

The graphically account is usually represented as a table consisting of two columns:

Depending on what is reflected in the accounts, they can be:

active;
passive;
active passive.

On the active accounts Reflects the consideration of the funds of the enterprise and their movement (for example, fixed assets, production reserves, finished products, cash, calculations, etc.).

The active account increases on the debit, that is, the operations that increase it are reflected in the left part (debate) of the account.

The balance of the active account is the rest of the end and at the beginning of the period - also writes to the debit.

Structure of an active account:

On the passive accounts reflects the sources of means of the enterprise (for example, the authorized capital or authorized capital, profit) and the obligations of the enterprise (for example, the bank loan, unpaid wages, etc.).

The passive account increases on the loan, that is, operations that increase it are reflected in the right part of the account).

The balance of the passive account is the residue at the end and at the beginning of the period - also recorded on credit.

Passive account structure:

On the active passive accounts Saldo can be both credit and debit.

An accounting account plan is approved by the Ministry of Finance.

3. Forms of accounting

Accounting forms differ in the number of registers used, their appointment, appearance and content.

There are the following three main forms of accounting:

memorial orchers;
journal-rational.

The simplest form is "", since any operation on the primary document (or group of homogeneous operations) is recorded in the Logbook Book, which combines the registration log of economic operations (chronological record) and synthetic accounts (systematic recording). The book "Magazine-Home" looks like this:

In this book, the remnants of the accounts at the beginning of the reporting period are first recorded, then all operations on documents, after which the turnover is determined reporting period (At the same time, the correctness of the recording is checked: the turnover amount for the reporting period should be equal to the amount of revolutions on the debit of all accounts and the amount of revolutions on the loan of all accounts) and remnants of accounts are detected at the end of the reporting period. According to the remnants of the accounts, the final balance is drawn up.

This form finds use in enterprises with a small number of working and with a small number of operations. A book can lead one accountant.

The accounting scheme "Magazine-Home" looks like this:

Memorial accounting form Based on separate management of chronological and systematic records. Registration of accounting postings is made by special documents - memorial orders, which are compiled on the basis of primary documents. Memorial orders are registered in a special journal (chronological record) and based on them records on the accounts of the main book (Systematic recording).

The form of accounts of the chief book is built with a debit and loan for each corresponding account and is as follows:

The main book in this form also is also called control and checker.

On the accounts of the main book, only current revolutions for the reporting period are taken into account. Therefore, according to the reports of the General Book, a negotiable report on accounts is drawn up synthetic accounting (At the same time, the completeness and correctness of the recording of economic operations are made; the result of revolutions on the debit and the loan of accounts is checked with the result of the logbook). It defines the balances on the accounts at the end of the reporting period, for which a new balance is drawn up.

Compared to the magazine, the main memorial-order form does not limit the number of accounted operations, it specifies changes in funds in accounts, expands the possibilities of division of labor between employees of accounting and automation of accounting.

The scheme of this form of accounting has the following form:

However, in this accounting form, the same entries in various accounting registers are repeated many times, which increases the scope of work. There is a simplified version of this form for small enterprises - using account statements: fixed assets accrued depreciation deductions (wear); production reserves and finished products; production costs; money and funds; calculations and other operations; settlements with suppliers; wages.

The statement is an accounting account, which reflects the initial balance, turnover during the reporting period on the debit and loan on the basis of documents disaggregated by corresponding accounts, the balance at the end of the reporting period. For example, the shape of the cash accounting in the cashier looks like this:

The statements are summarized in the chess statement, on the basis of which a negotiable statement is made. According to the reverse statement, balance is drawn up.

The scheme of the simplified form of accounting is as follows:

For journal order Based on primary documents, accumulative statements and development tables are drawn up. At the same time, homogeneous operations relating to a specific account are recorded in the magazines in chronological order by corresponding accounts. At the end of the month, each journal calculates the result of revolutions on corresponding accounts. These results are accounting wiring (Memorial orders) to record on the accounts of the main book.

Cumulative magazines are ordered orders. Orders magazines are built on credit signs, i.e. Operations are recorded on the loan of a specific account in correspondence with the debit of different accounts.

The warrant of the order looks like this:

The results of revolutions for a month from orders are transferred to the accounts of the main book having the following form:

Credit turn It is transferred to the account of the main book by one final amount per month, since it is contained in the order in the order. The debit turn on the head of the chief book is taken into account in correspondence with other accounts. In the account of the main book, the debit turn is going as the data is packed from different orders. Upon completion of the turnover of revolutions from orders to the accounts of the main book, the results of the debit of each account are calculated, the definition of the balance at the end of the month and the preparation of the balance.

The rosework form of accounting can be presented in the following form:

Primary accounting documents are used at each enterprise. They are all important in their own and should obligatory Considered in work. They are issued according to the forms of primary accounting documents of accounting registers. The full list and rules are presented in this article.

Features of registration

Speaking of primary documents, they mean the papers that are responsible for each of the economic events that occurred in the enterprise. Making this kind of documentation, each accountant should remember that there are no specific and clearly fixed forms of primary documents and accounting registers. The choice is assigned to the enterprise. It is how it decides which of possible forms, it is convenient to use in its activities. It is also important when making the form of primary accounting documents to indicate all details. They just have mandatory listFrom which nothing can be excluded. It is worth noting that the information on which the form of primary accounting documents is using an enterprise must be specified in the Company's accounting policy. This is very important moment.

List of primary accounting documents

The primary list includes nine important securities:

Packing list.
Estimated form.
Record of acceptance.
Documents on the movement of fixed assets.
Money orders.
Paper PA cash operations.
Advance report.
Accounting information.
Act prescribing interchanges.

This list of primary accounting documents is generally accepted and used in all enterprises.

Packing list

This primary accounting document is intended to reflect all the movements of commodity values. The invoice must contain the data prescribed also in the invoice. It is worth noting, this paper must be issued in two copies. As a certification of this document, the signature of the head and the organization of the organization is used. As for the form of registration of the invoice, then enterprises are usually used by Torg-12. It usually uses wholesale companies. In the form, details of both the contract are prescribed, on the basis of which the transaction is carried out and the details of the commodity invoice. It also includes information information on the participants of the operation and about the transmitted product. In the commodity invoice should register information about the attached papers. As for the signatures, they put both sides. It is important to know that those organizations whose work does not involve the use of the press, have the right to do this type of document.

Estimated form

The settlement payroll is compiled according to the T-49 form. The form of this primary accounting document is a number 0301009. Its use is limited only to enterprises leading budgetary or government activities. According to this document, the complete account is made and further accrual of employee wages. The main data of the form of this kind are the working time accounting table, the tariff rate, the size of the deductions and the context. Other organizations as well individual entrepreneurs Give the salary to your staff in form 0504401. The basis for accrues here also serves as a working hours accounting tab. The need for this documentation is determined by the need to reduce document management in the organization. This primary accounting document is accounting for accounting staff, which, after preparing papers, transmit them to the cashier. After all the means prescribed in the document are issued by personnel, its return to the accounting department. The conveyed to the cashier form must be signed by the head of the enterprise.

Record of acceptance

The reason for the registration of this primary accounting document is the transfer of works or services performed by the Customer. He confirms that all agreements are followed and the Customer arrange the results obtained. The form of the act has no mandatory format. But there is a list of data that it must contain. It includes such marks as the name of the company, the date of formation of the document, the reflection of the person who has compiled the document, the format of work, positions and signatures of responsible persons. There is also a unified form of KS-2. It does not apply to all types of work or services. It can only be applied, provided that the contractor is engaged capital construction. In case of refinement of this form, it can be used in construction and installation work on civil or housing facilities.

Documents on the movement of fixed assets

In this case, employees of the enterprise use the following varieties primary documentation:

OS-1 shape describes the fact of acceptance or transfer of fixed assets. This form of primary accounting documents is used in case of transmitting objects. It is worth noting that buildings or structures do not belong to them.
OS-1A - this form applies to buildings or structures.
OS-4 - is issued in the case of writing off the main funds of the enterprise.
Inv-1 is suitable for fixing the fact of the inventory.
Inv-1a - Suitable for NMA inventory.

Each of these forms has a unified form. Its use is mandatory in the preparation of primary accounting documentation.

Money orders

This paper is drawn up according to the form of OKUD 0401060. When forming a form, several stages of filling should be observed:

Introduction of the number and date of payment.
Note in a special column of the type of payment. In this case, you can use such a mark as "urgent" or "mail".
Registering there are 28 codes from 01 to 28. This may be taxpayers, banks, credit organizations and others.
Introduction of the amount of payment. It is necessary to record it in words and numbers.
The sender's details should be specified by the Inn, PPC, name, bank details.
You should also register similar proper details.
This stage involves specifying additional codes and ciphers - type, sequence and code.
Introduction of information on the subsequent payment.
Signing PP.

Depending on the type of payment, this form is fully filled or partially.

Cash operations

In this case, it is possible to form two fundamental blanks. The first is a receipt of the Cass order, the second is consumable. Thus, PKO is issued in cases where new cash is received on the cashier. The format of this primary accounting document is regulated by the State Statistics Committee of the Russian Federation. Fill it on paper on the form of KO-1 or in in electronic format. The document is signed by the Chief Accountant and remains for storage in accounting. As for the expendable cash order, the features of its design are similar. The only difference is the goal. It is filled in cases of issuing money. Another feature of it can be called the extensity of filling features - it can be Word and Excel. Primary accounting documentation this type It is drawn up in the form of KO-2.

Advance report

Like all primary documents and accounting registers, this form is a report on the activities of the enterprise. In fact, the advance report is issued in cases where the employee must be reported to the funds received from the cashier and spent on the needs of the company. The main information included in this form are:

The amount of funds received by an employee of the enterprise.
The goal for which funds were spent.
Actual expenses.
The remains or surplus that the employee had to pay from its budget.

These positions are unconditionally very important, but they are considered invalid, if the advance reports are not attached to the form of an advance report. With regard to the design of this type of primary documentation, it is simplified by the presence of a unified form. She is called - AO-1. If the company wants to develop his own form, it is also permitted. The most important thing to make all the necessary details into the document. More often than the work of the enterprises use a unified form. The form is drawn up in a single copy for three days from the date of issuance of money. Approve the document must be the head of the employee who has raised the report. Submit an advance report can be in paper and electronically.

Accounting information

This species The primary documentation is issued at three conditions:

In case of a need to correct the liner made in the process of forming standard accounting operations.
To carry out a manual variation in need of calculation.
When posting wiring, in which the inepar accounts are involved.

Most often, accounting certificate is still used to specify errors. This document can be called universal, as it is suitable, both for the current Iodine per and for any other. The advantage of this form for the current period is the ability to maintain correct amounts of revolutions. It is implemented by entering the amounts of valve or priority. Clear installed form accounting certificate Approaches only on state structures. Other taxpayers have the right to use their own form. It is important only that it includes the following information:

Name of company.
The title of the document and the date of its formation.
The essence of the operation.
Required amounts and quantities.
Signatures of all persons responsible.

It is worth noting that if the company plans to use his own form, then this fact should indicate in accounting policies.

An act prescribing

The essence of this form is to reflect the repayment of mutual debts between the enterprise and the employee. In order to spend the credit, you must fill out the act and agreement on the behavior of this operation. The act is drawn up at the stage when the company puts forward the counter debt to his employee and the parties are convenient to consider it in the account of the debt. If such conditions are convenient for both participants, a special agreement is issued, confirming the desire of the parties to make a test.

Economic operations of enterprises are issued by primary accounting documents. The record is made at the time of the operation or immediately at its end. Enterprises fill primary forms with a continuous way by documenting all objects and operations.

Documents are conducted on paper or in electronic form followed by the output of them on paper carrier. If a electronic form Card by signature, paper media is a copy. After June 19, 2015, an electronic document flow was allowed between enterprises that have a mutual agreement.

Definition and concept of this documentation

Under the primary documents understand forms, on the basis of which take into account:

Reception and issuance of TMC, cash, other assets involved in conducting activities.
Registration of the arrival of fixed assets.
Issuing accountable funds valuable papers, wage products.
Registration of services provided, work performed.
Hardware accounting.
Other actions and operations of the enterprise.

About what primary accounting documents are, see in the following video material:

Legislative regulation of the issue and basic rules of registration

The procedure for registration and maintenance of primary documentation is regulated by the Law "On Accounting".

The information on the documents should be treated responsibly. Documents underlie accounting reporting and taxation.

Forms are legal in the presence of mandatory details:

Name of form.
Date of preparation.
Economic entity data.
Contents of operation.
Natural and value expression of the fact of economic activity.
Personal data that assured the document.
Signature responsible person.

The absence of any of the details does not allow to apply the document in accounting. The initial accounting data must be documented and are economically justified.

When drawing up forms, employees of enterprises may make mistakes and inaccuracies.

Allowed fixing an erroneous entry in the following order:

List of incorrect text. Error data must be read.
Making a number of correct records and comments: "True" or "corrected".
Loading the duty of correction.
Certification of text signature with decoding the person's data that made correction.

In connection with the possibility of filling out a single form in typewritten and manual form, corrections can also be carried out in documents printed using specialized programs.

Source documents can have Incorrect form of execution in the form:

Lack of printing. In connection with assumptions about the possibility of issuing documentation without the use of printing, an enterprise may produce forms without imprint. To prevent claims from the tax authorities, the right must be consolidated in local internal acts and treaties.
Fax signature. The right to use facsimile must be coordinated with partners. Tax authorities Do not take facsimile documents.
Signatures of persons not specified in orders. This emboss can be corrected, indicating the right to sign documents by persons constituting forms.

For the lack of accounting documents or the use of forms drawn up with insufficient data and used in taxation, a fine is imposed in accordance with Art. 120 Tax Code.

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Features of forming forms

The company can use unified forms or develop them independently.

List of applicable documents approved In the appendix to the accounting policy of the enterprise.

Not allowed Independently develop documents for reference:

Cash accounting.
Calculations using KKM technology.
Transportation.

No other documents developed by ministries for highly specialized use are not replaced. For example, do not change enterprises forms standard sample, Approved by the Ministry of Transportavto.

Practice shows that enterprises predominantly use the forms of unified forms. When developing independently forms of accounting complied with the procedure for action:

The inclusion of mandatory details.
Approval of forms in the order of documents, established by accounting policies.
Informing the IFTS on the use of forms.
Coordination of forms of documents with partners and application of forms to the contract. For partners using taxes, it is necessary to have confirmation of the legality and legal force of documents.

Types used forms Depend on the profile of the company's activities.

What is included in the list of these documents

Forms of primary accounting grouped by type of operations.

Companies in accounting used:

A significant group of primary documents is designed to conduct recruitment.

Storage time

The company must ensure the safety of primary accounting documents within 5 years. Forms may be in demand to clarify the data and to confirm the correctness of accounting, paying taxes in the budget when verifying.

Exceptions are form confirming the payments of wages to employees. Accounting cards, orders for personnel, statements are stored for 75 years.

Storage carries out an enterprise or urban archive.

Nuances of these documents are set forth in the following video:

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Primary accounting report documents are the most important link in document flow of any company. Without them, it will not be possible not only to correctly calculate all the arrivals and costs, but also correctly calculate (and even more so - to confirm the tax) deductions to tax inspection. What happens "primary" and what requirements for it are presented? Let's deal with.

It is necessary to figure out what is generally understood by this definition. So, primary accounting documents are a confirmation of conducted business transactions in an enterprise that brought any economical effect. This is a confirmation document - for example, some invoice.

These documents are important not only for accounting in the field of accounting. They are necessary for compliance tax legislation and confirm all the operations performed. With the help of primary documents, you can determine the volume of the Company's obligations before the state. Tax will require these references to check the correctness of the calculations.

Primary documents should be taken directly at the time of the operation, or immediately after its end. But the latter is only if there is no possibility to deal with paperwork in the process.

And it is worth remembering that such pullbacks are not very recommended and allowed only in exceptional situations.

What is "primary"

Such a type of documents are called those that confirm the actions of an economic nature. For example, buying a new lathe. Without primary documentation capable of confirming this or that action, it is impossible to carry out the flow / income or the arrival of something in the accounting book.

Primary documents can be electronic, and paper - no difference. The only feature of this electronic document management: For confirmation it is necessary electronic signature. However, some businesses can limit the use of digital capabilities. Under the condition of the contract or in some cases regulated by law, You can demand the provision of only paper "primary".

In the primary document of accounting, there must be all the necessary information for accounting for economic activities. Otherwise, problems associated with the tax may arise. If it fails to confirm any expense or income - the amount of deductions may increase.

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

List of accounting documents

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

Treaty. Contains specific conditions for a business transaction. It lists all financial nuances and the responsibility of all the parties involved.
Packing list. Enumeration of all services rendered or transmitted goods. Each participant has been saved - you will need to make copies.
Act of reception. It confirms that the service was fully fulfilled, and its quality satisfies the specified. This act confirms the reception of the work performed and, accordingly, the full approval of the customer.
Act of acceptance and transmission No. OS-1. In contrast to the previous document, it is used in fixing measures with the introduction of fixed assets.
Score. Confirmation of readiness to pay for goods or service. In the account may be listed additional conditions And price list for services provided. Also, this document allows you to return the money.
Payslip. Used in solving the economic tasks associated with personnel. That is, these Vedomosti takes into account all situations on wages. In the settlement statement it is necessary to include not only, in fact, the salary. But all the awards, overtime, stimulating and other monetary "inflows" in the employee.
Cash documents. We are needed to take into account financial transactions for the sale of goods or services. In this category is not only cash book, but also coming orders.

Classification of documents "Pervichki"

There are several ways to divide accounting documentation By category. This will noticeably simplifies the definition and directly document flow. The grouping occurs according to certain principles and features.

So, primary documents are divided:

By destination. Allocated management - power of attorney and payment orders; Executive / justification - payment statements and acts of work performed; Accounting documents - Vedomosti, calculations and references; Combined - cash holders, expense reports and requirements; And the shades of strict reporting are subscriptions, receipt books, and so on.
In terms of data content. Primary documents are included - cash orders and checks; and summary primary documents - cash reports for a certain period and statement.
According to the method of reflection of economic operations. One-time - cash reports are allocated; and accumulative - statements and limit fence cards.
At the place of compilation. Divided into internal (all issued by the organization) and external (derived from suppliers, outsourcing and so on).

This exhaustive classification reflects almost all primary documents with which accounting may face when reporting.

Understanding registers

Each primary document received in the accounting department should be registered. Therefore, there are special accounting registers. These are special countable tables made according to a certain form. They are needed to collect information about business operations on accounts and not get confused in a pile of certificates, invoices and so on.

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

By destination. This includes chronological (documents are recorded as they appear), systematic (the primary is recorded taking into account its grouping signs). The combination of these two types is called synchronistic registers - ideally accounting should be made.
To summarize data. Integrated (from private to general) and differentiated (from common to particular) registers fall into this category.
In appearance. Everything is very simple - divided by physical form of the register. It can be in the form of a card, books, electronic media and so on.

The proper maintenance of accounting registers will noticeably simplify the task and will fight against many problems.

Primary documentation requirements

Since the primary is an important part of accounting document management, it is necessary to closely refer to its maintenance and filling. There are certain requirements, norms and standards that will have to adhere to.

What should be in the primary

Primary accounting documents should be created according to certain standards, so that the tax without any problems adopt them, and in the future, no matter has any problems. Therefore, in the primary, you must specify the following information:

Name of a specific document.
Date of preparation.
The name of the subject, which (or on behalf of which) is carried out by this or that action.
What is the essence of the economic operation.
Measures of the economic operation. There are money or natural. If natural - you need to specify than it is measured.
Persons responsible for the correct operation and preparation of documents on it. Be sure to indicate posts.
Signatures of figures, their names and other information that will help identify them.

The presence of all this data is necessary not only for confirmation that the operation is really conducted. The information specified in the document will allow, if necessary, to verify all the indicators, contact the existing persons and clarify some points.

Primary documentation

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

Write strictly without errors (including punctuation) and blots. Do not allow typos in electronic documents.
You can use any handles. But it is desirable to choose such that will not smear when writing - it encourages dirt on paper, which is unacceptable.
Documents need to be drawn up in case of assumptions that some economic operation will be produced. In the extreme case (which is not very recommended), you can make up and place a primary immediately after the operation.
Absolutely all the calculated data presented in digital form must duplicate in words.
If there is no data to fill the details in the primary blank, you need to put a battle there. Empty lines leave categorically prohibited.

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

What if the error is already allowed?

In a situation where you need to correct one or another primary document, you need to know what can be done and cannot be done. So, when correcting errors, you can:

Strip incorrect data and specify the right next. Be sure to put a person's signature who corrected the information, as well as the indication of the "corrected to believe" and the specific date when editing was submitted.
Make additional entries. It is used if the total values \u200b\u200bof the transactions were decorated, but as a result were somewhat higher. In this case, it is necessary to write down the remains in a new document and take them into account in the current either next reporting period.
Conduct reversal. That is, correct the record with the use of negative values: to register the wrong red paste data, then indicate the correct.