Primary accounting documents list. List of primary accounting documents and rules for their design

A fairly important place among the entire documentation that accounting is conducted by primary documentation. It is constantly verified by the tax service, and must be drawn up in accordance with the necessary standards and laws operating in the Russian Federation. What refers to the primary documentation, how to make it correctly and make up, then not to have problems with tax Inspectorate We will analyze in our article.

Primary documentation in accounting What is it?

Source documents - This is the grounds, if there are records in accounting, records can be drawn up, it can be entered into a general register. This is an important part of the management documentation of the enterprise or organization.

In all enterprises that the state forced to keep accounting, economic operations must be decorated in accordance with primary documentation. Under the economic operation means any activity of an enterprise that entails movement money or on the structure of its assets.

According to the law on accounting, the registration of primary documentation should occur simultaneously with economic actions, that is, immediately documented. But if it is not possible, you can make the documentation immediately at the end of the action.

Primary documentation can be framed both on paper and in in electronic format. But in the second version, all papers must be certified electronic signatureotherwise they simply will not have legal force. But, if the contract is clearly spelled out the presence of a paper version of the document, then it must be in stock.

The primary documents will remain 4 years. During this period, the tax has the right at any time to request them to check you and your counterparty. Especially carefully refers to the documents in which you either buy. Remember, it is thanks to him that you will contact the court if such a need arises.

Separation of documents for business stages

All transactions that are conducted by the enterprise or organization can be divided into 3 stages:

1. Discussion of the terms of the transaction. At this time, all the nuances will make a reservation, and come to a common opinion. The result of this stage will be the signing of the contract and invalidation for payment.
2. Payment according to the transaction. It must necessarily be confirmed by extracting from your current account if the payment passed with the help of cashless calculation, or with the help of checkers and strict reporting blanks if the payment was with the help of cash.
   The second option is often used by the employees of the organization when they take funds for the report.
3. Getting paid product or service. It must be evidence that confirms that the goods were received or the service was provided, otherwise tax Service It simply will not allow to reduce the amount of tax collection.

As a confirmation, a consolidated invoice or a check can be in the case of a product, or an act of work performed in the event of a service.

What documents are mandatory?

Depending on the operation that will be held list necessary documents May differ. Let's consider the most common list of necessary papers. Usually all documents are preparing either the performer or supplier of goods.

The list of documents has this kind:

Features of the accounting register

After the primary documents were decorated, they are checked in form and content. After that, if everything is done correctly, they are issued, and the economic grouping of the data is held, which are contained in it in general System accounting. For this, all information about the remainder of the property of the company, cash, about economic operations from primary (free) documents is transferred to accounting registers.

The accounting registers themselves are specialized tables that are implemented in a strictly specified form, in full compliance with the economic grouping of information on the company's property and sources of its appearance.

All existing registers are divided into 3 groups:

• By destination. Depending on this, the criterion registers are divided into chronological, systematic, and combined. Each individual species has its own data saving.
• In generalize these, the registers are divided into integrated and differentiated. Each can be considered from private to a common or vice versa, from reporting to primary documents.
• By appearance. They can have a practically arbitrary form: book, log, card, printed sheets.

Account registers must have:

• Full title.
• The specified period of time for registering economic operations, to which current period it applies.
• Signatures and initials of responsible persons. This makes it possible in the event of controversial issues to find and point to individuals who took part in the transaction.

The economic operations must necessarily be reflected precisely in the period in which they were conducted. If a documentary reflection It is impossible to make directly during economic operation, I need to make design immediately at its end.

In general, the accounting registers are created in order to accumulate and systematize information on the recorded primary documents, to display accounting reporting. If the company's financial and primary documentation is stored in a print form, then at the request of other participants in the host of operations or law enforcement agencies (if it is in their competence), the copies must be provided by the person who amounted to and presented to the signature.

1C Accounting Primary Documentation

While maintaining financial and economic activity, the accountant will have to work with a huge number of documentation. This is a different kind of form, contract, reporting documentation, estimates and calculation. Some of them do not have great importance and are secondary, but there are also very important documents in which even a minor error can lead to deposits and for a whole enterprise, and for individual officials. These are precisely the primary documents of the organization.

With the help of the 1C program you can be controlled and is much easier for them. Its functions have management with commodity accompanying and monetary documents, with warehouse documents and those relating to retailers.

To date, the 1C software company has a leading position among accounting programs that are constantly used in our country.

Among the most sought-after functions of 1C, you can allocate such:

• Full automation of all types of accounting.
• Payment wages employees.
• Management of personnel and production accounting.

The program has a large number of modes and settings, with which you can fully adjust it to yourself, adjust the way that you are comfortable.

Registration of primary documentation is a complex and painstaking business, but simply necessary. To help you with modern computer technology and high qualifications of employees. If you approach him with all the responsibility and knowledge of the case, there will be no problems.

In contact with

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

The role of the primary document in accounting

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

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

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

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

List of possible primary accounting documents

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

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

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

Sample such an act see.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

• Came cash Order.

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

• Account cash warrant.

1. Payment order.

About the rules for registration of this document read.

1. Advance report.

1. Act of the credentials of mutual requirements.

About the features of this document are read.

1. Accounting information.

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

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

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

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

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

What information should contain form of primary documents

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

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

Primary documents and accounting registers

How can the primary accounting documents be classified?

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

Internal documents Firms are divided into the following categories:

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

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

The following registers are allocated in appearance:

• books;
• cards;
• loose sheets.

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

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

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

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

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

RESULTS

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

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

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

Accounting financial activities It begins with the adoption of correctly executed primary documents. This is due to the current legislation and it is necessary to the most economic entity, its partners and auditory authorities. The facts of economic life confirmed by primary documents are easy to prove. In conflict situations, such a help, as competently designed accounting documentation, will help to solve the case in favor of the company.

What is primary documentation in accounting

Economic entities are reported to the state on the results of financial activities through accounting registers, which reflect all the features of the organization's work.

Accounting begins with the adoption and processing of primary documents.

Primary documents (checks, consolidated invoices, acts, invoices, etc.) are irrefutable evidence of the onset of financial life events that influence the total of financial activities. They establish and confirm the responsibility for the completed economic operations.

Rules for registration "Pervichki"

Primary documents contain mandatory information (details):

1. title of the document;
2. document drawing date;
3. name economic Subjectmaking a document;
4. the content of the fact of economic life;
5. the magnitude of the natural and (or) monetary measurement of the fact of economic life with the indication of the units of measurement;
6. the name of the position of the person (persons) committed (committed) the transaction, operation and responsible (responsible) for its design or the name of the position of the person (persons) responsible (responsible) for the design of the accomplished event;
7. signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials.

The authenticity of these documents is provided by those who signed them.

What are the requirements for the completion and registration of accounting documents

The primary account document is drawn up on paper and (or) in the form of an electronic document signed by an electronic signature.

paragraph 5 of Article 9

Fill primary documents manually - fountain pen and with the help of technical means allowing you to save the records during long-term storage in the archive. It is impossible to fill the "primary" by a simple pencil. All empty positions are cleaned.

The head of the approval of the Chief Accountant appoints persons who sign the reality and the legality of these primary documents.

When admitting to the accounting department, check the presence of compulsory information, the error-freeing of the calculations and make a mark to prevent their re-adoption.

List of payment documents

Each fact of economic life is subject to the registration of the primary accounting document. It is not allowed to account for accounting documents, which are not made by the facts of economic life, including those underlying imaginary and pretend transactions.

Federal Law of 06.12.2011 No. 402-FZ (ed. From 05.23.2016) "On accounting»

item Article 9.

Each financial event confirm with the relevant species of primary documents.

For example, the adoption and alienation of goods are issued. The receipt and departure of funds through the bank documented payment orders. The movement of money through the cashier is confirmed by cash orders. Departure drivers per line are accompanied by travel sheets.

Forms payment orders and cash orders approved legislatively. They must fully comply with the approved samples. The positions of these documents are strictly according to the instructions that establish the rule for filling. It is not allowed to draw up payment orders and cash orders in arbitrary form and the design of payment operations through a bank or cashier by other documents.

What form should the "primary"

Samples of legitimate formation of payment documents are shown in the photos below.

Payment orders are filled with the participation of the bank.

The receipt of the Cassov order signs only accounting workers. The person who made money is issued to the receipt, cut off from a particular order. She confirms the fact of making money on this order.

Expendable cash order, except the chief accountant and cashier, signs the head and recipient of the money. If the IP does not have an accountant, he signs documents independently. So confirm the target amount of the amount issued.

How to fill in commodity documents

When documenting the implementation of the implementation, a commodity invoice is usually used. It contains information about names, addresses, bank details sides, assigned room, date of transactions, names of goods, their price, quantity, cost, units of measurement, amount of accrued tax attached documents. Subscribe her persons authorized by the leaders of each part of the transaction. Signatures necessarily decipherate, indicate positions, surnames and initials. On the invoices after filling, the seals are put in both sides.

The form of the invoice is presented below.

In the case of the transfer of goods through the carrier, the commercially transport invoice is usually issued - a document confirming the three-sided transaction between the seller, the buyer and carrier. The seller transmits the goods to the carrier. The carrier accepts the goods from the seller, transports and transmits to the buyer. Buyer accepts the goods from the carrier. In this way, the fact of the transition of the ownership of the buyer to the seller is confirmed.

Taxation of operations on the general system

Persons who are payers of value added tax, for each implementation draw up an invoice that is not a primary document of accounting. He does not confirm the fact of implementation, since only one side of the transaction is signed. Accrued by the seller in the score-invoice tax does not affect financial results Seller, because the seller does not pay this VAT. The buyer does not accept an invoice to accounting, because he signed by a person who does not respond to him for the accuracy of the data is a representative of the seller.

Do not recognize the primary document on the payment of products issued by the Seller. He does not prove the occurrence of an event affecting the financial result, does not confirm the deal - the signature of one side does not confirm the payment.

Does the Treaty of Primary Documents

Many events of economic life are accompanied by treaties, which, as a rule, record the intentions of the participants and do not confirm each financial operation. For example, supply contracts establish the obligations of one party, to established period Put a certain amount of products, and the other is to accept and pay. Since the contracts are determined by the events that did not matter, they are not taken to accounting.

What an accountant should know about the forms of "primary"

The forms of primary accounting documents are determined by the head of the economic entity on the submission of an official to which accounting is entrusted. Forms of primary accounting documents for public sector organizations are established in accordance with budget legislation. Russian Federation.

Federal Law of 06.12.2011 No. 402-FZ (ed. From 05.23.2016) "On Accounting"

clause 4 of Article 9

The list of public sector organizations includes:

• state (municipal) institutions;
• state bodies;
• local governments;
• structures of management of state extrabudgetary funds;
• management bodies of territorial state extrabudgetary funds.

For these persons, the form of primary accounting was approved by order of the Ministry of Finance of Russia of 03/30/2015 No. 52n (Ed. Dated November 16, 2016).

Among the forms named in this order there are no invasors and treaties. Acquisition and alienation is documented by overhead and acts.

An example of one of the overheads issued by all state organizations, shown below.

How to make corrections in accounting documents

In the primary accounting document, corrections are allowed, unless otherwise established by federal laws or regulatory legal acts of the bodies state regulation Accounting. Correction in the primary scientific document should contain a correction date, as well as signatures of persons who have drawn up a document in which correction has been made, indicating their surnames and initials or other details necessary to identify these individuals.

Federal Law of 06.12.2011 No. 402-FZ (ed. From 05.23.2016) "On Accounting"

clause 7 of Article 9

To correct the error, it is improper and inscribed correctly.

The error correction in the primary document should be agreed by the inscription "Fixed", confirmed by the signature of those who signed the document, as well as the correction date.

Regulations on documents and document management in accounting (approved by the USSR Ministry of Finance 29.07.1983 No. 105)

Each fix confirm:

• correction date;
• signatures of persons who have compiled a document in which correction has been produced;
• an indication of the names and initials of persons who have compiled a document or other details needed to identify these individuals.

The absence of any details from the list makes the correction illegal.

An example of correction in the invoice is presented in the photo.

So that the correction had indisputable legal force, it is drawn up as follows. On the free fields of the document make an inscription: "Fixed with" and write down what turned out to be incorrect. Continue: "on" and write down what is considered right. Then they write: "Believe", indicate the date, put signatures of responsible persons, their names and initials. With this clearance, corrections are excluded, not agreed with signatures.

Correction in cash and bank documents is not allowed.

Primary documentation serves as the basis for making accounting records in account registers. These forms are designed to fix the authenticity of the fact of the execution of the economic operation, which caused the change economic Regulations Enterprises. The execution of the primary is regulated by law. Each template must comply with the requirements of the Law of December 6, 2011 No. 402-FZ.

Forms and types of primary documentation

Forms of primary documents used by entities of entrepreneurship can be unified and developed participants in the transaction independently. A list of typical forms that are required to use in specific situations approved by law. In such samples, the organization is not entitled to independently change the structure or content. Unemptial documents can be created by the company taking into account the specifics of its activities. They are subject to approval of local acts of the company.

The classification of primary documentation involves the division on the internal and external blanks. Domestic documents describe operations affecting the activities of one institution - a company that has amounted to this certificate. External are designed to fix transactions and their results between two or more participants.

For internal blanks are characterized by division into such groups:

1. Regulatory type - apply to issuing instructions and prescriptions by structural units and personnel.
2. Executive type of templates is used to display operations that were committed in the current period.
3. Documents for accounting - their appointment is to systematize the entire complex of events and the generalization of the documentaries received (a bright example - accounting registers).

Accounting registers include books and magazines, accounting cards. This type of documentation can be divided into subspecies that differ in the method of filling and maintaining:

• chronological - all operations in them are shown in strict accordance with the actual event chronology;
• systematic (example - cash book);
• combined;
• analytical;
• synthetic, providing the breakdown by sums on generalized accounting accounts.

Primary documentation may have the form of an agreement between counterparties, accounts for payment, commodity invoice, acts on acceptance and delivery of completed tasks. The primary documents include a set of blanks for calculating staff. This category includes a table, settlement statements.

NOTE! The receipt and disposal of the assets of the enterprise is drawn up by primary. This category of documents is characterized by the presence of typical forms. Previously, they were mandatory for use for all business entities. Now each organization itself decides, use the recommended forms or develop their templates.

Special attention B. accounting practice It is paid to cash primary. It is a unified. Changing the set of props or template structure can lead to an even signed form of legal force. This group includes all types of documents that are shown by the receipt of money in the cashier, their disposal. They are counted and cash Bookwhich summarizes the entire set of action with cash.

Classification of primary stages of entrepreneurship

Depending on what stage in this moment There is a business, these or other forms of primary accounting documentation are used. Usually transactions, from the point of view of document management, can be divided into three stages.

1. Determining the terms of the transaction. Partners agree, developing consensus, which will arrange both sides. Money and goods are not yet moving from hand to hand, the services do not turn out yet, work is not performed, but everything is already ready for the beginning of the interaction. The result of this stage will be the following types of primary:
   • contract (various forms are possible);
   • an invoice for payment.
2. Remuneration by transaction. Payment can be made in different form. This important moment Fixed confirming the transfer of money to the primary:
   • if the payment was made not in cash, then it will confirm the extract from the current account, the check of the payment terminal, and the like;
   • if the money was transferred to "cache", the confirmation will serve cash check, Strict reporting form or receipt to the receipt cash order.
3. Transfer of goods, provision of services, work. She has paid, now time and second side to fulfill their obligations. The fact that she did this in good faith, and the first side has no complaints, the following primary documents will be testified:
   • invoice (if goods were transmitted);
   • a commodity check (can be issued together with cash registers or go to one document);
   • act of services rendered (or work performed).

These documents are mandatory for the provision of tax, since they confirm the costs incurred by the first side, which directly affects the tax base.

Control, storage and organization of registration of primary documents

Accounting for primary documentation should be organized so that each form should be the registration system inside the enterprise. It is necessary to minimize the risk of loss of references and other forms. Draft Manufacturing or other responsible person Turns the documentation logs. All incoming blanks are drawn up as incoming. Outgoing are forms that are created within the enterprise (regardless of whether they are issued to third-party organizations or will remain in the enterprise).

The incoming documentation should be several stages of accounting and registration:

1. Acceptance.
2. Initial processing.
3. Distribution by type of blanks and their purpose.
4. Registration in accounting logs with a stamp document and assigning the incoming date of the reception date.
5. The company's leadership of the company (when the Director browsing the incoming correspondence, it affixes the resolutions on it).
6. Execution of the document.

To organize an effective system of document management and ensuring the control of the preservation of forms, it is necessary to develop and approve a document management schedule with the nomenclature of cases. In the graph, it is necessary to reveal the stages of design, registration of documents, the procedure for their transfer to storage with the indication of the time frame, list the employees responsible for each step.

Store fulfilled and reflected in the accounting primary documentation must be needed at least 5 years. The order of the Ministry of Culture of August 25, 2010 No. 558 provides a classification of forms with reference to the timing of its delivery to the archive:

• regulatory documentation should remain affordable for 75 years (if orders and orders affect the main activity of the company) or 5 years, provided that the form reflects the decision of the administrative issues;
• forms accompanying the exercise of economic operations are subject to storage for 3-5 years.

Reference! Law No. 402-FZ in Art. 29 Shelf life is limited to 5 years. Tax law Prescribes to ensure the safety and availability of accounting documentation at least for 4 years.

Special conditions and periods of storage are provided for such forms:

1. Documents with which the acquisition of assets to be depreciated was reflected, cannot be submitted to the archive for 4 years from the date of the write-off of this property.
2. If the primary documentation was framed in the period of the loss, which is used to reduce the amount of income tax, then it is necessary to store it before discontinuation of the influence on the taxable base of the results of this unprofitability.
3. Permit characterizing operations by occurrence accounts receivableIt should be stored for 4 years since the recognition of the outstanding debt is hopeless (if such a fact takes place).

For electronic forms Storage time is identical to paper documents. The peer write-off procedure should be carried out with the participation of a specially established commission.

Approval of primary documentation forms

Unrelated primary documentation can be developed by business entities independently. For such forms, the main criterion for compliance with legislation standards is to comply with the standards of Law No. 402-FZ in terms of mandatory details:

• title of the document;
• design date;
• information about the company component on which enterprise can be identified;
• the content of the displayed economic operation with an indication of the valuation of the subject of the transaction;
• bringing natural meters and quantitative values;
• the presence of signatures responsible officials (with a mandatory indication of their position and name).

Remember! To enjoy independently developed templates as primary documentation, you must approve them local act Enterprises.

Cash and payment documents refer to a group of strictly regulated forms. Enterprises in their order or any other order are not authorized to remove line, cells, modify the structure. In non-readable enterprises, enterprises can make their adjustments, add and remove information blocks. With the independent development of new forms as a basis, you can take sample samples.

For the approval of the primary, it is possible to make its examples into a separate application to accounting policies. The second option - for each form, the head publishes an order to the enterprise. The order text states information about the implementation of the new forms of documentation, which should be issued on a single template. Blanks themselves are included in the order in the form of independent applications.

If the organization is going to use to reflect individual operations with typical forms, which are recommended by the relevant departments, then these forms are not necessary to approve internal acts. To fix such a solution, it is enough to record in accounting policies on the use of standardized templates.

When introduced into the system of document management of new forms of documents, it is advisable to approve them by order.

What you need to always remember the accountant

The perfect state of primary documentation - prerequisite lack of problems at tax audits and revisions, evidence of their rightness in the controversy dispute, etc. We present a number of important nuances, which should always be remembered by the accountant when working with the primary.

1. Permit - the only proof. Without primary documentation, it is impossible to prove the facts of delivery, costs, execution or non-fulfillment of the terms of the transaction. Will not be an assistant and court - there are precedents when the plaintiffs were denied either the defendants left the claims due to unplanation certain stages Transactions due to the lack of a number of primary documentation.

   IMPORTANT! Without the "primary" in rare cases, it is possible to prove the fact of the provision of services: the court may take into account additional expert opinions and side documentation. If the fact of work is provided, the lack of an act signed by the customer does not free it from paying.

2. Better without mistakes, but small shortcomings are not fraught. The terrible dream of any accountant is a refusal to reimburse VAT due to the wrong data in the primary documents. But if mistakes are insignificant, the failure in the deduction should not follow. Error exemplary regulates Part 2 of Art. nine Federal Law dated December 06, 2011 No. 402-FZ "On Accounting". The tax authorities confirmed this in a letter of February 12, 2015 No. GD-4-3 / [Email Protected]). The main thing is that the data provided accurately indicate the fact of payment and deliveries of goods (providing services). So, for example, if there is no reference to the contract or the mass of the cargo, this is a disadvantage, but not a reason to refuse VAT. But if there is no name and date of the compilation of the document, the total cost of goods and a number of other mandatory details, the court may consider such a transaction unreal.
3. Caution, fake signature! If the signatures of responsible persons on the documents are falsified, or the document is signed by a person who has no authority, such a primary will not be recognized as instances. In addition, it is very important that the signature is put by its own facsimile will be invalid.
4. Permit with an error is not replaced. If, for example, the invoices in which the error was detected, you can rewrite, making a new, corrected document with the same details, then this number will not pass with the primary documentation. Despite the fact that sometimes courts recognize the correction documents, it is better to fix the error according to the rules of Art. 7 "ACCOUNT Act" - to enter the document to the date of correction and assure it with signatures of authorized persons.
5. Not always needed translation. Naturally, the primary is drawn up in the state language. But sometimes the translation of individual words from a foreign language is inappropriate, for example, if this is the name of the brand or product.
6. Electronic primary - only with EDS. Today it is not necessary to limitate the paper form of registration of primary documentation, the law allows the electronic medium. But it will equate to the paper only if it is assumed by its qualified digital signature. Unqualified EDS is allowed only in certain, especially specifically stipulated cases, and the primary is not included in them.

Primary accounting documents in 2019 are used to decorate the facts of economic life. Companies can apply unified primary forms or develop their own requisites. What is primary documents which species are and for which they are used, read in the article.

What is primary documentation in accounting

The accounting law says that every fact of economic life is issued by the primary accounting document. For the facts, officials include a deal, an event or operation that affect the company's financial position, the movement of money and the financial result of the organization.

It turns out that primary documentation is the documents that are used in accounting for the design of the facts of economic life. And primary accounting documents - These are binding papers not only for accounting, but also for the tax (Art. 252 of the Tax Code of the Russian Federation).

List of forms of primary accounting documentation for 2019

Forms of primary accounting documents can be divided by areas of work that use papers. The list of primary documentation in accounting can be extensive.

For example, the following primary documents are used to account for fixed assets:

• acts about acceptance;
• invoice;
• act on acceptance;
• an act of write-off;
• inventory card;
• inventory book;
• equipment acts.

For more information about the types and forms, see the table.

Sergey Razgulin is replied,

valid State Counselor of the Russian Federation 3

« Specific requirements for the form and type of primary documents The law of 06.12.2011 No. 402-FZ does not contain. Therefore, they are approved by the Head of the Organization for the Representation of the person who is entrusted with accounting. At the same time, the accounting law contains clear requirements for ...»

What is included in the typical forms of primary accounting documents on the accounting of fixed assets

Primary accounting documents The company can develop independently (Information of the Ministry of Finance of Russia No. PZ-10/2012). Only forms of primary accounting documents on cash transactions are required. Corrections can also be made in them.

At the same time, you can use the usual typical blanks. Especially since they are all in accounting programs. In this case, it is necessary to establish in accounting policies that the organization applies unified forms as a basis for primary documents, and transfer them.

Officials approved many unified forms for primary documents, including accounting.

See where you take approved forms for the enterprise, you can list the list in the table below.

The list of unified forms of primary accounting documents of 2019 and documents claimed by them

Registration of primary documents in accounting

Work with primary documentation is one of the main tasks of accounting. After all, the registration of expenditures and deductions depends on the correctness of paperwork.

If you have modified old forms or developed new ones from scratch, then their samples are given in an application to accounting policies. The main thing is that there are all mandatory details in the primary. Check the primure for dangerous and secure mistakes on tax authorities. It is worthwhile to conduct an audit before the reporting campaign to save time for fixing papers and avoid detachments.

The basic rules for conducting primary officials established in Article 9 of the Act of Accounting. There are also mandatory details that include:

• the name and date of documenting a document;
• the name of the company;
• the content of the fact of economic activity;
• natural or monetary measurement (rubles, pieces, packaging, etc.);
• positions of employees who have completed surgery and responsible for it (responsible for the design of the event), their signatures and FI. (Other data that allows you to identify employees).

Dates of presentation of primary in accounting in 2019

The accountant conducts an operation on accounting documents. Also take into account the costs or accept VAT to deduct it only with all confirmation documents. Therefore, employees who are responsible for the operation itself must provide paper in the accounting paper in a timely manner. The editors found out

To speed up the document flow in the company, you can develop a memo. They write down that they must check the workers before renting the primary accountant. There you can lead the list of primary documents of accounting and tax accountingwho need to be arranged with the counterparty and provide an accountant.

Types of primary documents in accounting

The primary accounting documentation includes everything that is drawn up for each fact of the company's economic life. These types of primary documents can be distinguished:

• by appointment (administrative, executive, strict reporting, combined, accounting);
• in terms of information content (primary, consolidated);
• according to the method of reflection of the economic operation (one-time, accumulative);
• at the place of compilation (internal, external);
• according to the method of compiling (on paper, in the electronic).

Please note that the forms of accounting primary documents can be both unified and developed independently.

Personal accounting documents that are used in accounting, consider part of the management documentation system. Officials classify them in the All-Russian classification of management documentation or OKUD (UTV. Decree of the State Standard of the Russian Federation of December 30, 1993 No. 299).

The code consists of seven numbers. For example, for primary documents on accounting of cash transactions, the first two will be "04". They mean class forms. Then follow two more numbers that mean a subclass. The following three is a registration number, and the last sign is a control number. For example, the code of the visit is 0402007, and the consumability - 0402008. OKUD can be seen on unified formas Primary accounting documents in 2019.

Penalties for the lack of primary accounting documents

For the fact that the company has no primary, invoices, accounting and tax accounting registers are fined by 10,000 rubles. If the violation was made for more than one tax period, the fine will be already 30,000 rubles. (Art. 120 Tax Code of the Russian Federation). For violation, which led to incarnation tax baseThe organizations face a fine of 20 percent of the amount of unpaid tax, but not less than 40,000 rubles.

Most often, the accountant works with:

1. invoice invoices (the form approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137);
2. accounts for payment (there is no approved form in legislation, so it can be developed independently);
3. contracts with counterparties;
4. commodity and commodity overhead or TTN (forms, take from the decrees of the Government of the Russian Federation of April 15, 2011 No. 272 \u200b\u200band the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78);
5. acts of completed work and services rendered (this is a kind of bilateral primary document on which the performer and the customer put. For construction work, you can take forms from the decision of the State Statistics Committee of the Russian Federation of November 11, 1999 No. 100 or to develop its own, but there are no unified forms for ).