What are primary documents in accounting. Primary accounting documents - list

Every day, the company performs many operations. Accountants issue invoices to counterparties and send them money, calculate salaries, penalties, calculate depreciation, prepare reports, etc. Dozens of documents of various kinds are issued daily: administrative, executive, primary. The last group is of great importance for the activities of the enterprise.

What are "primary documents"?

Each event of the economic life of the organization must be confirmed by paper. It is formed at the time of the operation or immediately after its completion. Drawing up postings, reporting is carried out on the basis of the information specified in the primary accounting documents accounting. Their list is large. In this article, we will consider the main, most commonly used documents.

Why is a primary needed?

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

The list of primary accounting documents for one transaction may include:

1. Agreement.
2. Check.
3. Cashier's check or other payment document.
4. Bill of lading.
5. Certificate of completion.

Required details

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

1. Business name.
2. Title of the document (to
3. Formation date.
4. The content of the operation for which the document is drawn up. For example, when filling out an invoice, the corresponding column may indicate "Transfer of materials for processing."
5. Monetary and natural indicators. The former are used to reflect the cost, the latter - quantities, weights, etc.
6. Positions of responsible employees ("chief accountant", "storekeeper", etc.).
7. Signatures of the persons involved in the transaction.

Important point

The primary document containing all the required details has legal force.

Please note that correctly formatted papers can be used in litigation as proof of the validity (or invalidity) of the claims. Many documents are drawn up by contractors. It is necessary to carefully check the correctness of the execution and in no case put signatures for suppliers (contractors, etc.), if they have not done so.

It is necessary to carefully store the original documentation.

Do you need a primary print?

In practice, many counterparties make claims about its absence on the TTN form and some other documents. Recall that since 2015, most organizations have been exempted from the obligation to have a seal. Such enterprises can use it at their own discretion. If it is, then information about its presence must be registered in accounting policy.

In the event that the counterparty insists on using the seal when registering the primary, and the company has the right not to put it on legal grounds, the counterparty must be sent an appropriate written notice with links to regulations governing this issue.

Treaty

If the counterparty is a long-term partner, then it is quite possible to conclude an agreement for several transactions. In this case, it is important to clearly define the deadlines for fulfilling obligations, the sequence and procedure for calculating, and other nuances. The contract may be drawn up for the sale of goods, the provision of services or the performance of work. It is worth saying that civil law also allows for the oral conclusion of an agreement. However, in entrepreneurial activity As a rule, written forms of contracts are used.

Check

In this document, the supplier indicates the amount to be transferred to the counterparty for the product, service or work. When making a payment, by default, it is assumed that the subject agrees to the transaction.

The invoice must include:

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

Currently, the entire list of accounting documents is contained in the 1C program, so they are processed automatically.

Please note that the invoice has no special value for regulatory authorities. In it, the seller fixes the set price. From the position of an accountant, an invoice is the most important primary document, on the basis of which accounting entries.

The type of invoice is an invoice. This paper contains a special line for specifying VAT amounts.

Payment documentation

You can confirm the fact of payment by a cashier's check or other similar document. Payment confirms the fact of payment for the supply of products, services, work. The specific type of document is selected depending on the method of payment: in cash or by bank transfer.

One of the most popular settlement documents is a payment order. It is an order from the account holder for the bank to transfer funds to the specified account. The document can be used when paying for services, goods, for paying an advance, repaying a loan, etc.

In case of deductions to the budget, field 22 "Code" is filled in. V payment order this column indicates the UIN ( unique identificator). Thanks to him, the fiscal authority recognizes the payer.

The "Code" field in the payment order can be filled in in different ways. It depends on how exactly the subject fulfills the obligation to the budget: voluntarily or at the request of the regulatory authority.

Bill of lading

The TTN form is drawn up by the consignor. is the basis for the transfer of the goods to the recipient. The document is drawn up in 4 copies. According to the TTN, the seller takes into account the sale, and the buyer - the delivery of the goods arrives.

Please note that the bill of lading is drawn up when transporting goods by the company's own resources. If transportation is carried out by a third-party company, a 1-T form is issued.

Another important point: the information in the TTN must match the information in the invoice.

Certificate of completion

This document is drawn up between the customer and the supplier. The act is a confirmation of the performance of work, the provision of services at an agreed cost within the terms established by the agreement. Simply put, this is a report of the contractor to the customer.

Currently, a unified form of the act has not been approved. The enterprise has the right to develop a form on its own and fix it in the accounting policy.

The main details of the act are:

1. Number and date of registration in accounting documentation.
2. Date of preparation.
3. Details of the contract in accordance with which the act is formed.
4. Time, volume, cost of work.
5. Details of the account to which the payment will be made.
6. Name of the customer and contractor.
7. Signatures of the parties to the transaction.

The act is always drawn up in two copies.

Form M-15

This abbreviation is used to refer to an invoice for the issue of goods to a party. It should be noted that this document is not mandatory, but is often used by enterprises.

An invoice for the release of materials to the side is issued if it is necessary to transfer valuables from the main (head) office to remote divisions or other companies (if there is a special agreement).

Rules for registration f. M-15

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

The first table reflects the date of the document, the transaction code (if the appropriate system is used), the name structural unit, the field of activity of the enterprise issuing the invoice.

Similarly, information about the recipient and the person responsible for the delivery is indicated. The following is a link to the document in accordance with which the invoice is issued. It can be a contract, an order, etc.

In the main table, columns 1 and 2 indicate the accounting subaccount and code analytical accounting all materials to be written off.

• name of materials indicating individual characteristics, brand, size, grade;
• item number (if it is not there, the cell is not filled in);
• unit code;
• name of the unit of measurement;
• the quantity of goods transferred;
• information about actual objects released from the warehouse (filled in by the storekeeper);
• total cost of materials;
• Price without VAT;
• the amount of allocated VAT;
• total cost with VAT;
• inventory number materials;
• passport number (if any);
• record number in accordance with the account card.

The invoice is signed by the accountant, the employee responsible for the release of valuables from the warehouse, and the recipient.

Advance reports in "1C"

Formation of reporting documents is one of the most common actions of an accountant. Many settlements carried out in cash are made out by advance documents. These include travel expenses, business purchases, etc.

Often employees of the enterprise receive funds from the cash desk for household expenses. After acquiring the necessary valuables (for example, stationery), employees report and provide supporting documents to the accounting department.

The accountant, in turn, must record all expenses in the accounting system. Open" Expense reports"in" 1C "you can in the section" Bank and cash desk ", subsection" Cash desk ". The introduction of a new document is carried out by the" Create "button.

At the top of the form are:

1. Business name.
2. The warehouse where newly received valuables will be credited.
3. An employee who is accountable for the funds received against the report.

The document contains 5 bookmarks. In the "Advances" section, select the document for which the funds were issued:

1. money document.
2. Account cash warrant.
3. Withdrawal from the account.

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

The "Other" section contains information about travel expenses: per diem, fuel costs, tickets, etc.

"Universal" form

In the list of primary accounting documents, there is one paper that can be used in a variety of situations. It is used in the formation of both accounting and tax reporting. It's about accounting. The form is required, if necessary, to correct the mistake made. In addition, the document is necessary when performing operations that require explanation, reflection of the calculation, confirmation of transactions, if there are no other papers.

Nuance

It is worth saying that the company has the right to confirm the performance of transactions that do not require the execution of standard (standard, unified) forms, not with the help of a certificate, but through independently developed primary accounting documents. A list of them, however, should be fixed in financial policy companies.

Rules for compiling a certificate

A single unified form has not been approved for this document. Accordingly, specialists can compile it in free form or use templates developed in-house. Among mandatory information that the certificate should contain, it should be noted:

1. Information about the enterprise.
2. Date and reasons for compilation.
3. Primary accounting documents and accounting registers, to which a certificate is attached.
4. Signature of the responsible employee.

You can write on a regular white A4 sheet or on company letterhead.

When compiling, you must be very careful not to make mistakes. The more detailed the reference, the fewer additional questions the inspectors have.

The document should, of course, contain only reliable information. If errors are found in the course of writing, it is more expedient to draw up a certificate again.

Storage features

Everything related to the primary accounting documents must be kept at the enterprise for at least 5 years. The calculation of this period begins from the date of the end of the reporting period in which the papers were issued.

Additionally

The primary can be issued in paper or in electronic format. V Lately Increasingly, businesses are choosing electronic document management. This is understandable: it takes much less time to process and send papers.

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

A responsibility

Primary documents - essential element economic life of the enterprise. In its absence, the company will face serious sanctions from the regulatory authorities. Penalties will also be imposed in case of detection of errors in the primary documentation, inaccurate information.

Violation of the regulations entails punishment not only according to the Tax Code, but also according to the Code of Administrative Offenses. If there are grounds, the perpetrators may be brought to justice. criminal liability.

Conclusion

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

Some enterprises practice the use of combined documents. We are talking about unified forms, supplemented in accordance with the specifics of the organization's activities.

It is important to reflect the selected types of primary documentation in the accounting policy of the enterprise. In the course of the company's activities, the need for new documents may arise. If they are developed by the enterprise, then they should be mentioned in the accounting policy.

Please note that the counterparty can also independently develop certain forms of securities. It is necessary to indicate in the financial policy that the enterprise accepts such documents from counterparties.

To fix many transactions, organizations may not use unified forms of primary documentation. However, if we are talking about cash transactions, then they are drawn up exclusively by approved orders and other payment documents.

primary accounting document

Primary documents form the basis of all accounting. The financial and economic activity of the organization is accompanied by the implementation of numerous operations. For this purpose, an element of the accounting method is used - documentation. Documentation is the main method of accounting monitoring of the economic activity of the organization, its primary control. Document - is written evidence of business transaction giving legal force accounting data. The documentation serves as the basis for subsequent accounting records and ensures the accuracy, reliability and indisputability of accounting indicators, as well as the possibility of their control.

Documents must have legal force, i.e. contain a number of mandatory details (indicators):

• - Title of the document;
• - date;
• - the name of the organization on behalf of which the document is drawn up;
• - Contents of operation;
• - quantitative and cost meters;
• - surname and position of persons responsible for its completion and correct execution;
• - personal signatures of these persons and their transcripts;
• - seals of the organization, stamps.

Documents should be drawn up by means that ensure the preservation of records for a long time (ink, ballpoint pen, typewriter, printer). Primary documents must be drawn up either at the time of the transaction (cash, banking), or immediately after its completion. Those who compiled and signed the document are responsible for its timely and high-quality creation, for the reliability of the data and its transfer within the established time frame for recording in accounting registers.

The documents include:

• - primary (invoices, invoices, receipts and expenditures) cash orders, fence sheets, etc.);
• - accounting registers (cashier reports, order journals, general ledger, commodity reports etc.);
• - reporting (balance sheet and appendices to it).

All accounting records are kept on the basis of primary documents, then information from them is transferred to accounting registers, where they are systematized, that is, they are recorded on accounting accounts. At the end of the reporting period, according to the accounting registers, the reporting of the enterprise is completed.

Primary documentation gives rise to the movement of accounting information, provides accounting with the information necessary for continuous and continuous reflection economic activity enterprises.

According to their purpose, all primary documents are divided into: organizational and administrative, justification, documents accounting, combined.

• - organizational and administrative (orders, instructions, instructions, powers of attorney) allow the conduct of operations, and the information contained in them is not reflected in the accounting registers;
• - acquittal (waybills, demands, receipt orders etc.) reflect the fact of the transaction, the information contained in them is recorded in accounting registers. There are a number of documents that combine permissive and exculpatory character (expenditure cash warrants, payrolls for the payment wages), the data contained in them are entered into accounting registers;
• - accounting documents are compiled in the accounting department on the basis of administrative or supporting documents to summarize accounting records, such documents are accounting references, overhead calculations, development tables.
• - combined documents simultaneously perform the functions of administrative and exculpatory and accounting. For example, a vacation invoice material assets contains an order to release materials from the warehouse to the workshop, as well as registration of their actual issuance, etc.

According to the method of recording transactions, documents are divided into one-time and cumulative.

One-time documents are used only once to reflect a single transaction or several transactions performed simultaneously. After registration, a one-time document enters the accounting department and serves as the basis for reflection in accounting. For example, incoming and outgoing cash orders, payroll statements, etc.

Cumulative documents are compiled over a certain period (week, decade, month) to reflect homogeneous repetitive transactions that are recorded in them as they are completed. At the end of the period, totals are calculated for the indicators used for accounts. Cumulative documents include limit-fence cards, two-week or monthly orders, etc.

According to the place of compilation, documents are internal and external.

Internal documents are compiled at the enterprise to reflect internal operations. For example, cash incoming and outgoing orders, invoices, acts, payroll, etc.

External documents are filled out this enterprise, come in the form. For example, invoices, bank statements, bills of lading, etc.

According to the order of compilation, documents are primary and consolidated.

Primary documents are drawn up for each individual transaction at the time of its completion. For example, an incoming cash order, payment orders, acts for the write-off of fixed assets, etc.

Consolidated documents are drawn up on the basis of previously compiled primary documents. Their use facilitates the control of homogeneous operations. They can be executive, accounting and combined. For example, advance and cash reports, grouping and accumulative statements. In particular, the advance report, being combined, performs the functions of a document of justification and accounting. It gives a complete description of settlements with accountable persons: the balance or overrun of the previous advance payment, the amount of this advance payment, the amount spent, the balance and date of its payment to the cashier or overrun and the date of its reimbursement by the enterprise. In addition, the advance countdown provides a description production costs on accounts after checking and approving the report. On the reverse side of the report, a list of individual expenses and their supporting documents is given.

According to the order of completion, documents can be classified into manual and computer-generated.

Documents drawn up by hand, completed by hand or typewriter.

Documents executed with computing, automatically register information about production operations at the time of their completion.

Acceptance, verification and accounting processing of documents. The documents received by the accounting department are processed to prepare them for entries in the accounting registers. Milestone accounting processing documents in the organization is to check the received documents in essence, in form, arithmetically.

When checking documents on the merits, it is necessary to establish the legality, correctness and expediency of the business transaction. According to the current accounting procedure, primary documents on business transactions that are contrary to the law and the established procedure for receiving, storing and spending Money, commodity - material and other valuables, should not be accepted for execution. In the event that such primary documents are received by the accounting department Chief Accountant must notify the head of the organization of the illegality of a particular business transaction.

Preliminary control is carried out by the accounting department in the preparation of documents. It is also important because most of the documents are financially responsible persons, and not accounting staff.

Checking the form allows you to make sure that a form of the appropriate form was used to process a specific business transaction, all numbers are clearly indicated, the content of the transaction and all the details are reflected.

After that, the accountant conducts an arithmetic check, which boils down to checking the correctness of arithmetic calculations and calculations, taxation of documents. Taxation is done by multiplying the quantity by the price. Arithmetic verification allows you to control the arithmetic calculations of the results, the correctness of the reflection of quantitative and cost indicators.

After verification, the accountant processes the documents. Account assignment of documents consists in determining the accounts to which the business transactions registered in the documents should be recorded in debit and credit.

The main directions for improving documentation are unification and standardization .

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the album of unified forms of primary accounting documentation.

The unification of the forms of primary accounting documentation is of great importance for improving accounting, as it establishes and consolidates uniform requirements for documenting the economic activities of organizations, systematizes accounting, excludes obsolete and arbitrary forms from circulation, and contributes to the rational organization of accounting.

Unified Documents are standard documents approved in in due course and designed for registration of homogeneous transactions in organizations with different forms of ownership and different industry characteristics.

Standardization - setting the same, standard sizes for standard documents, which reduces paper consumption for the production of documents, simplifies their processing and storage.

Document flow in organizations - an integral part of business processes. Accounting documents are designed to record in writing all events occurring at enterprises that affect working moments.

Essence and meaning of accounting documents

Legislative requirements, in particular, the provisions of the "Accounting Law" make it mandatory to document all events in the economic sphere. Accounting documents are used to confirm the completion of any operations, serve as written evidence of ongoing processes.

An accounting document is a form in which current events, their valuation, and other criteria that distinguish a business transaction can be recorded.

According to the types of financial accounting documents and their purpose can be classified as follows:

1. Administrative. On their basis, business transactions are not recorded. These documents act as orders to perform certain actions. This group includes orders, instructions of the leadership.
2. Exculpatory - confirm the commission of actual transactions in current activities firms. They are the basis for making records, for example, acts of acceptance and transfer of valuables, invoices for write-offs, internal transfers. Often their presence must be confirmed by administrative documents.
3. Accounting documents are designed to simplify the accounting procedure. They are various statements, accounting statements explaining the procedure for performing actions and their expediency.
4. Combined documents bear signs of administrative and exculpatory at the same time. They serve as the basis for the emergence of a business transaction, and also contain an indication of its completion. V this case as an example, consider cash documents(account cash warrant).

What about accounting documents

Documents regulating accounting are formed in the order of compilation, that is, they are divided into primary and summary. For the implementation of accounting records, the basis is the primary accounting documents. They can be formed directly at the enterprise, or they can be received from outside - from suppliers, buyers, and other contractors. The main accounting documents related to primary are invoices, payment, cash, banking and other documents. Consolidated are compiled on the basis of primary, contain generalized information.

According to their content, they can take on material and monetary values. The material part reflects the presence and movement of commodity and other values. For example, acts of acceptance and transfer, waybills for the release of goods give an accurate idea of ​​the types and quantities of property being moved. The cost estimate of the operation performed is also given.

Some papers are exclusively settlement. It's about payrolls, cash vouchers, bank statements. The information they carry is of an exclusively financial nature - the status of settlements with counterparties, remuneration of employees.

Until recently, the requirement to mandatory use unified forms in accounting. The entry into force of Law No. 402-FZ on accounting makes it possible for the management of organizations to independently develop forms of primary documents. But at the same time, some requirements for the presence of mandatory details remain. That is, in primary accounting, the current accounting document is only a form that reflects the following information:

• name and date of preparation of the form;
• details of the business entity;
• the content of the operation and its characteristics in monetary and quantitative terms;
• signatures of responsible persons.

What are accounting documents used for?

For organizations and even for entrepreneurs, the importance accounting documents great. They not only serve as confirmation of the fait accompli of economic activity, but also help to determine the current financial condition firms. On their basis, the subjects carry out tax calculations, while a decrease in the taxable base is possible only if there are documents that are correctly drawn up in terms of legislation.

The absence of the necessary primary documents, certificates, statements can subsequently create many problems for the organization, causing additional questions from the regulatory authorities. Often this fact serves as the basis for the recalculation of the taxable base.

What accounting documents should an LLC have to ensure the current operation of the enterprise? Depending on the specifics of the work, these are documents regulating the activities of the enterprise - orders, orders, accounting policies. Confirmation of the facts of income received and expenses incurred are waybills, invoices, payrolls with personnel, other cash and bank documents. To simplify the accounting procedure, turnover, accumulative statements containing generalizing information about homogeneous operations are widely used.

Transfer of documents and retention period

Considering that the role and importance of accounting documents are undeniable for each economic entity, their movement and storage must also be subject to certain rules.

Organizations independently draw up a schedule for the primary document flow, which includes the following steps:

• acceptance or registration;
• treatment;
• storage;
• transfer to the archive.

The specified schedule should contain the optimal terms for processing the received data. If necessary, adjustment of the established periods is allowed.

Storage of primary documents is provided by employees of the accounting service. At the same time, when changing responsible persons, it is required to draw up an act of acceptance and transfer of accounting documents, a sample of which is developed taking into account the characteristics of the company. But at the same time, it is necessary to form a detailed register of accounting documents during the transfer of cases, a sample of which will carry complete information about the existing volume of transactions.

The period of storage of documents is different, depending on their purpose. Information providing tax calculation data must be available for at least 4 years. Completed forms providing information about employees are kept up to 75 years.

Register of accounting documents when transferring cases (sample)

All primary documentation is a confirmation financial activities companies. These accounting documents will first of all be required by regulatory authorities during verification. Therefore, increased requirements are imposed on the maintenance and storage of such papers.

Primary documentation, or as virtuoso accountants call it, primary, is proof of the company's financial affairs. Moreover, having legal force, these papers can either help the company in controversial issues, or trip it up. These documents are: contract, invoice, payment documents, bill of lading, invoice, sales receipt and others.

Forms of primary documents are unified. If necessary, additional lines are added to the form, but at the same time keeping the main ones. This is indicated in the Regulation on accounting and bookkeeping in the Russian Federation (Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (as amended on March 26, 2007 No. 26n). The exception is forms for maintaining cash transactions(Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20).

All changes and additions that are made to the standard form are approved by order of the head of the company.

The organization independently develops forms of primary documents if the required form is not in the catalog of unified forms. Mandatory condition: such forms must contain the necessary details.

1. What is the name of the document.
2. When compiled.
3. Information about the organization that compiled the document.
4. Indicate what a specific business transaction for this document includes, the cost of the transaction (in cash or in kind).
5. Enumeration of persons responsible for drawing up the document under the obligatory signature.

The above details are mentioned in the Federal Law "On Accounting".

All primary documents must be submitted to the accounting department in a timely manner. Compliance with the chronology of entering information is one of the main conditions for competent accounting.

For convenient accounting, the entire primary is classified into groups - a table:

And one more successful invention of the accounting service is the workflow schedule. Please note: the form of the schedule should be reflected in the accounting policy of the organization.

Workflow schedule

The corresponding rows and columns reflect the data on the movements of reporting documents. A huge plus of this schedule is that all issued documents are under control. The main thing is not to forget to make the appropriate entries.

We fill in the rules

Let's start with the fact that the primary, handed over to the accounting department, must be checked. What to check:

1. Volume of filling (all necessary lines and sections are filled).
2. Correctness of filling (the entered data must correspond to the place of entry, contradictions in the data are unacceptable).
3. Reliability of information (checking mathematical operations, reconciliation with accompanying documents).

The verified document is subject to entry into the accounting registers.

Tip: to avoid the error of re-reflecting a document in accounting, you should do the following. On the reverse side of the form, the date and registration number in the register are indicated.

How to fill out primary accounting documents in 2017

• All entries that are made in the primary accounting documents must have a long shelf life.
• It is allowed to use paper documents along with electronic ones, which must be signed with a digital signature ( the federal law 402-FZ of 06.12.2011).
• The use of printing is obligatory on those documents where space is allocated for this.

From 04/07/2015 the right to work without a round seal was received joint-stock companies and limited liability companies (Federal Law 82-FZ of 04/06/2015). Check what is written in the Charter regarding the use of the seal. If the company continues to use the seal, then no changes to the Articles of Association are required. The term for making such changes to the company's Articles of Association is not specified by law. But it is not worth delaying the changes, so as not to introduce a lot of contradictions into the financial documents.

• Comparison of monetary and natural indicators. It is not necessary to indicate both at once, one is enough (Federal Law 402-FZ). It happens that it is more convenient to indicate any one indicator (for example, when moving materials within a company, a natural indicator is used). In the act of acceptance and delivery of services, it is more convenient to indicate only cost information, but to avoid misunderstandings, the types of services are additionally listed.
• The presence of the signature of the responsible person. The law of the Russian Federation does not say anything about a facsimile signature on primary documents. In the letter of the Federal Tax Service of the Russian Federation No. 3-1.11.469 dated September 23, 2008, the position of the tax service regarding facsimiles on documents is considered.
• The currency in which the document is drawn up. Main currency unit- ruble. Even when the terms of the contract speak of conventional units. Because all operations in accounting are evaluated in rubles (FZ 402-FZ of 12/06/2011). No one forbids making additional columns indicating the amounts in foreign currency, but the column indicating the amount in rubles must be mandatory. Otherwise, there is a risk of cost deductions and VAT deductions.

List of primary documents

Treaty

The concept of "contract" is regulated by Art. 420 of the Civil Code of the Russian Federation. The contract is an agreement on the emergence (change) or termination of rights and obligations between the parties. Each party must carefully read the terms of the agreement. Upon agreement, the signature and seal of each of the parties is put. The contract as a primary document has full legal force, each party must have one signed copy. All points stipulated by the content must be fulfilled by the parties to the contract in accordance with their obligations. Disputes are resolved either amicably or through litigation.

And one moment. Not for all situations, the conclusion of a contract is a recognition of mutual rights and obligations. The check received when purchasing a product or service is recognized by the same contract.

Check

The invoice received from the seller of goods or services refers to primary accounting documents. Based on the amount indicated in the invoice, the buyer makes payment. V payment documents a desirable link to this document (for example, the payment contains the phrase “payment according to invoice No. 35/7 dated January 31, 2017”). Situations are not ruled out when it will be difficult to prove that payment was made specifically for a specific account.

For the buyer of the goods (services), the presented invoice is a kind of guarantee that the seller will not change the fixed price within the stipulated period (1–5 days). The validity period of the invoice for payment is prescribed by the seller. During due date the buyer makes the payment.

An invoice for payment

If payment for a number of reasons is not possible (for example, problems with the accounting computer network, financial overhead), then it is advisable to notify the seller about the situation, preferably in advance. It is possible that the date of the invoice will change, but the terms of the purchase will remain the same.

Payment documents

This type of accounting documents includes: checks for payment (commodity, cash), money orders, payment requirements.

When buying goods (services) for cash from the cash desk of the organization, you should definitely keep the cash receipt and transfer it to the accounting department.

cash receipt

If the check does not indicate what is paid in cash, then in without fail A sales receipt is attached to the cashier's check. It contains an inventory of the purchased goods (services), indicates in what quantity and at what price the payment was made. The sales receipt is stamped by the seller, the signature of the person responsible for the sale of goods (services).

Sales receipt without cash receipt is recognized as a primary document, since an individual entrepreneur has the right to work without a CCP (with prerequisite issuance of a sales receipt).

A sales receipt issued by an individual entrepreneur without the use of cash registers

This is indicated in the law of the Russian Federation 54-FZ "On the use of cash registers in the implementation of cash settlements and settlements using payment cards"(relevant in 2017).

When paying for goods (services) between legal entities a bill of lading is issued through the current account.

Packing list

Each of the parties is drawn up according to the model (the presence of the signature of the responsible persons and the seal is required). Cash amounts indicated on the consignment note and on the invoice must match. In some cases, it is convenient to use a facsimile signature, this fact should definitely be written in the contract for the supply of goods (services).

When paying according to the issued invoice for goods (services), a payment order is issued through the current account.

Payment order

This is a unified form of a document, most often filled out on computer technology. The payment prepared for payment can be transferred to the bank on paper, or using the special banking program "Clint-Bank" (which is much faster). Before sending, it is necessary to check all the details of the payee in order to avoid misunderstandings, especially if you are working with a counterparty for the first time. Be sure to fill in the details of what you are paying for. It will be useful detailed description, with the obligatory indication of the account details (date, number).

A payment request is a primary document in which the creditor requires the debtor to repay the debt through the bank.

Payment request

There is a demand without acceptance: in this case, the money is debited from the debtor's account automatically. The acceptance requirement implies the existence of the debtor's acceptance. However, the agreement may stipulate the conditions for the return of the resulting debt, in which case the return of the debt through the bank is carried out without acceptance.

The invoice form is used in cases where VAT is recorded.

Invoice

Draw them up to waybills, acts. An advance payment under a contract is also a reason for issuing an invoice. VAT is deducted according to the invoices and invoices attached to the invoices. It would be useful to mention that all VAT payers are required to issue invoices. Filling out forms is much more convenient with the help of automated programs.

Making changes

It is strictly forbidden to make changes to cash and bank documents (Article 9 of the Federal Law of the Russian Federation “On Accounting”).

It is permissible to make changes to other primary documents, but on condition that all participants in the business transaction are aware of the amendments being made. Awareness of the amendments among the participants is confirmed by their signatures indicating the date of the amendments.

The correction is made as follows: the incorrect entry in the document is carefully crossed out with a thin line. At the same time, the strikethrough is clearly readable. Above the correction or next to it, the correct version of the entry is entered. Next to the crossed out one, or where there is enough free space, the inscription “Believe corrected” is made. Full name is indicated. person who made the change, date and signature.

How many years to keep accounting records

Storage

The best place to store the primary is the archive. It is important to properly prepare documents for archiving:

• Sort in chronological order.
• Complete set by type.
• Binding and filing documents into folders.
• Completion of an accompanying note.

It is important to ensure the safety of accounting registers from unauthorized corrections. Correction of errors is allowed to be made only in an official way, with the signature of the person who made the amendment. For your information, it is in the registers that information about primary documents accepted for accounting is accumulated.

There was also a trade secret here: the contents of the registers are it. Disclosure of information about the content is punishable by the law of the Russian Federation.

Storage duration

The Federal Law of the Russian Federation “On Accounting” (Article 17), as well as archival legislation (Order of the Ministry of Culture of the Russian Federation of August 25, 2010 No. 558) provides for the period of storage of company documents. For primary accounting documents, this period is at least 5 years.

The storage period begins to count from January 1 of the year following the year the document was placed in the archive.

If the organization has violated the terms of storage of the primary, then the inspection bodies have the right to impose penalties (Article 120 of the Tax Code of the Russian Federation). The amount of the fine is from 10 thousand to 40 thousand rubles, depending on the degree of violation.

By the way, relevant to check tax authorities there will be documents only three years ago. For the absence of a primary organization of an older period, inspectors are not entitled to fine under Article 120 of the Tax Code of the Russian Federation.

The accounting service of the company is obliged not only to keep a competent record of primary documents, but also to ensure their safety. Only in this case claims tax services turn out to be unfounded.

Primary accounting documents in 2019 are used to formalize the facts of economic life. Companies can use unified primary forms or develop their own, taking into account the required details. What are primary documents, what types are there and what they are used for, read in the article.

What is primary documentation in accounting

The law on accounting says that every fact of economic life is drawn up by a primary accounting document. Officials refer to facts as a transaction, event or operation that affects the financial position of the company, the movement of money and financial results organization's activities.

It turns out that the primary documentation is the documents that are used in accounting for registration of the facts of economic life. Moreover, primary accounting documents are mandatory papers not only for accounting, but also for tax purposes (Article 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 into areas of work in which paper is used. The list of primary documentation in accounting can be extensive.

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

• acts of acceptance and transfer;
• invoice;
• acceptance certificate;
• write-off act;
• inventory card;
• inventory book;
• equipment acts.

See the table for details on types and forms.

Answered by Sergey Razgulin,

Acting State Councilor of the Russian Federation, 3rd class

« The Law of December 6, 2011 No. 402-FZ does not contain specific requirements for the form and type of primary documents. Therefore, they are approved by the head of the organization on the proposal of the person who is entrusted with accounting. At the same time, the Accounting Law contains clear requirements for ...»

What is included in the standard forms of primary accounting documents for accounting for fixed assets

The company can develop primary accounting documents on its own (information of the Ministry of Finance of Russia No. PZ-10/2012). Only forms of primary accounting documents for cash transactions are required. You can't make corrections to them either.

At the same time, you can use the usual standard forms. Moreover, they are all accounting programs. In this case, it is necessary to establish in the accounting policy that the organization uses unified forms as the basis for primary documents, and list them.

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

You can see where to get approved forms for the enterprise from the list in the table below.

The list of unified forms of primary accounting documents in 2019 and the documents that approve them

Registration of primary documents in accounting

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

If you have modified old forms or developed new ones from scratch, then provide their samples in the appendix to the accounting policy. The main thing is to make sure that the primary has all the required details. Check the primary for dangerous and safe mistakes according to the tax manual. It is worth conducting an audit before the start of the reporting campaign in order to save time on correcting paperwork and avoid additional charges.

Officials established the basic rules for conducting primary accounting in Article 9 of the Accounting Law. There are also mandatory details, which include:

• name and date of preparation of the document;
• Company name;
• the content of the fact of economic activity;
• natural or monetary measurement (rubles, pieces, packages, etc.);
• positions of employees who performed the operation and responsible for it (responsible for registration of the event), their signatures and full name. (other data that allow identifying employees).

Deadlines for submitting primary documents to accounting in 2019

The accountant conducts an operation according to accounting documents. It will also be possible to take into account expenses or accept VAT for deduction only if all supporting documents are available. Therefore, employees who are responsible for the operation itself must provide papers to the accounting department in a timely manner. The editors found

To speed up the workflow in the company, you can develop memos. In them, write down what the employees should check before submitting the primary to the accountant. There you can also provide a list of primary accounting documents and tax accounting, which must be formalized with the counterparty and provided to the 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. We can distinguish the following types of primary documents:

• by appointment (administrative, executive, strict reporting, combined, accounting);
• by the volume of information content (primary, summary);
• by the method of reflecting a business transaction (one-time, accumulative);
• at the place of compilation (internal, external);
• according to the method of compilation (on paper, in electronic form).

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

Primary accounting documents that are used in accounting are considered part of the management documentation system. Officials classify them according to the All-Russian Classification of Management Documents or OKUD (approved by the Resolution 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 for accounting for cash transactions, the first two will be “04”. They mean a class of forms. Then there are two more numbers that indicate the subclass. The next three are the registration number, and the last character is the check number. For example, the code for the recipient is 0402007, and for the consumable - 0402008. OKUD can be seen on unified forms of primary accounting documents in 2019.

Penalties for lack of primary accounting documents

For the fact that the company does not have a primary organization, invoices, accounting and tax accounting registers, the tax authorities will be fined 10,000 rubles. If the violation was committed within more than one tax period, then the fine will be already 30,000 rubles. (Article 120 of the Tax Code of the Russian Federation). For a violation that resulted in a downgrade tax base, the organization faces a fine of 20 percent of the amount of unpaid tax, but not less than 40,000 rubles.

Most often, an accountant works with:

1. invoices (the form was approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137);
2. invoices for payment (there is no approved form in the legislation, so you can develop it yourself);
3. contracts with contractors;
4. commodity and commodity-transport waybills or TTN (take the forms from the Decrees of the Government of the Russian Federation of April 15, 2011 No. 272 ​​and the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78);
5. acts of work performed and services rendered (this is a kind of two-sided primary document, which is marked by the contractor and the customer. For construction work, you can take forms from the Decree of the State Statistics Committee of the Russian Federation of November 11, 1999 No. 100 or develop your own, but there are no unified forms for services ).