Work with primary documentation in 1C. Primary documents. General instructions for use

The activities of any enterprise are closely related to the maintenance and processing of primary documentation. It is necessary to compile reporting, calculation tax payments, making management decisions. In the article, consider what it is - primary documentation in accounting - and how its processing is carried out.

Basic concepts

Primary documents In accounting - what it is? She is called the evidence of the fact of the execution reflected on paper. Currently, many documents are drawn up in the automated system "1C". Processing of primary documentationit implists the registration and accounting of information about the perfect economic operations.

The primary account is called the initial stage of fixing the events occurring in the enterprise. Economic operations refer to the actions that injure changes in the state of assets or capital of the organization.

Processing of primary documentation in accounting: sample scheme

As a rule, in enterprises under the concept of "work with documentation" implies:

• Obtaining primary data.
• Pre-processing information.
• Approval by management or specialists authorized by the order of the Director.
• Repeated
• Performing the actions required for economic operation.

Classification

There is a one-time and accumulative primary documents. Treatment Information contained in such papers has a number of features.

One-time documentation is designed to confirm the event once. Accordingly, the procedure for its processing is significantly simplified. Accumulative documentation is used for a certain time. As a rule, it reflects the operation performed several times. In this case, when Processing primary documentationinformation from it is transferred to special registers.

Document Requirements

The primary documentation is issued when performing an operation or immediately after its completion.

The reflection of information is carried out on special unified form. In the absence of approved forms, the enterprise can develop them independently.

Stages of processing primary accounting documentation

Each company has an employee who is responsible for working with primary information. This specialist should know the rules, strictly comply with the requirements of the legislation and the sequence of actions.

Stages processing primary documentation are:

• Taxing. It is an estimate of the operation reflected on paper, indicating the amounts associated with its implementation.
• Grouping. At this stage, documents are distributed depending on the general features.
• CONTION. She assumes the designation of the debit and loan.
• Quenching. To prevent re-payment on primary documents Accountingr puts the mark "Paid".

Errors in documents

They can occur for various reasons. Basically, their appearance leads the careless attitude of the employee to the work performed by him, the illiteracy of the specialist, a malfunction of technology.

Adjusting documents is extremely welcome. However, in some cases, it is impossible to do without correcting errors. Allowed flaws on primary documentation accountant Must be corrected as follows:

• Strust the fine line in the wrong entry so that it is clearly visible.
• Over the crossed line, write the right information.
• Put the mark "Corrected to believe."
• Specify the adjustment date.
• Put a signature.

The use of corrective funds is not allowed.

Work with incoming documents

The processing process of incoming papers includes:

• Determining the type of document. Accounting papers always contain information about the perfect economic operations. For example, they include an overhead, receiving warrant money etc.
• Verification of recipient details. The document must be addressed specific enterprise or his employee. In practice, it happens that the documents for the acquisition of materials are specifically discharged by the company, although the contract with the supplier is not concluded.
• Checking signatures, print penetrations. Persons who signed the document must have powers. If visiting the primary papers is not included in the competence of an employee, they are recognized as invalid. As for the impression, in practice, there are often mistakes for those enterprises that have several seals. Information on imprint must comply with the type of document on which it is worth.
• Check the status of documents. In case of detection of damage on papers or shortages of any sheets, you need to make an act, a copy of which to send the counterparty.
• Check the validity of the event reflected in the document. Employees of the enterprise must confirm information about the fact of the operation. Documents on the reception of values \u200b\u200bassures the commcinal, the terms of the contract confirms the marketer. In practice, there are situations where the supplier enters the goods to the goods that the company did not receive.
• The definition of the period to which the document relates. When processing primary papers, it is important not to take into account the same information twice.
• Determining the accounting section. Upon receipt of the primary documentation, it is necessary to establish in which values \u200b\u200bwill be used. They can act as fixed assets, materials, intangible assets, products.
• Determination of the register in which
• Registration paper. It is carried out after all checks.

Outgoing paper work

The process of processing this type of documentation is somewhat different from the above.

First of all, the authorized employee of the enterprise forms a draft variant of the outgoing document. On its basis the draft paper is being developed. He is sent to the head for approval. Approve the draft document, however, may also have another employee who has appropriate authority.

After completion, the project is issued established rules And sent to the recipient.

Planning document management

This stage is required to provide operational receipt, sending and processing documentation. For the competent organization of document management at the enterprise, special charts are developed. They indicate:

• Place and deadline of primary paper.
• Full name and position of person who has passed the documents.
• Accounts made on the basis of securities.
• Time and place of storage of documentation.

Accounting registers

They are needed to register primary documentation. At the same time on the papers, the mark of accounting is affixed. It is necessary to prevent re-registration of documents.

Primary papers can be stored in electronic registers. However, at the request of government agencies or counterparties, the company must provide paper copies.

Features of recovery documents

Currently, there is no clear order to restore secrets. In practice, this process includes the following activities:

• Appointment of the Commission to investigate the causes of the loss or destruction of documents. If necessary, the head of the enterprise can attract law enforcement agencies to the procedure.
• Appeal B. banking organization, To counterparties for copies of primary documents.
• Correction of the income tax declaration. The need to submit a refined report is related to the fact that documented not confirmed costs are not recognized by expenses for tax purposes.

In the case of loss of primary documentation, the IFTS will calculate the amounts of tax deductions on the basis of available securities. This is the likelihood of application. tax authority Measures of responsibility in the form of a fine.

Common mistakes in the process of registration of primary papers

As a rule, persons responsible for conducting documentation admit the following violations:

• Fill forms that are not uniform or approved by the head of the enterprise.
• Do not indicate details or reflect them with errors.
• Do not sight documents by your signature or allow for the signing of papers of employees who do not have authority.

Documentation confirming the facts of committing economic operations is extremely important for the enterprise. It is necessary to approach it very carefully. Any error may lead to negative consequences.

What documents belong to primary, each accountant should know. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of carrying out economic operations. A novice accounting specialist needs to be understood what it is for what is needed source documentshow to make them and store them. Otherwise, problems with controlling authorities will not be avoided.

Legal entities and private entrepreneurs can list each other only on the basis of certain primary documentation. It is assumed that the primary is drawn up before the economic operation was held, but the legislation does not exclude the possibility of its completion of the transaction, however, there must be good reasons for this.

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Both primary and summary accounting documents, should include details: the name of the form; date and place where it was compiled; the full name of the company that prepared it; What accounts are used to enumerate funds; The full name is responsible officer etc.

What are they needed for

Primary documents (PD) are a mandatory component of accounting. They are drawn up in the implementation of economic operations and serve as evidence that such operations have been completed. When carrying out the transaction, a different number of primary documents can be involved: it depends on the specifics of its conduct.

List of operations that must be carried out during the transaction:

1. Signing a contract with the recipient. If it is constant, you can sign one contract for several transactions, however, in this case it is worth discussing the timing of the work, the sequence of settlement operations and other nuances.
2. Invoice for payment.
3. Directly payment, the confirmation of which is a cash check (or commodity), if it comes to cash paymentor payments, if money is listed by non-cash.
4. When the goods are shipped, the performer sends an invoice to the client.
5. After the provision of services in full, the performer must receive an act of work performed from the client

Existing species

There are 6 main types of accounts of accounting, which are most often used when conducting various transactions:

List of primary accounting documents

So, the list of primary accounting documentation looks like this:

The definition of the concept of "primary accounting document" gives Article 60-1 of the Russian Tax Code: Primary documents are a documented evidence that the operation was committed or there is an event that gives the right to be performed. Such documents may be in paper or on electronic media. Accounting occurs based on such documentation.

Article 60-2 shows the forms of such documents and the requirements that are put forward for their design.

Another normative actwhich gives the definition of primary documentation, and its forms are determined - the law about accounting and financiality.

Russia is a country in which the legislation on accounting and paying taxes changes periodically. Given the fact that forms can be changed or supplemented, it is necessary to monitor what changes are approved by various government agencies, including the Ministry of Finance. So, for example, at the beginning of 2019, the form was approved accounting certificatewhich used to have an arbitrary form.

COAP provides for a number of sanctions for the lack of primary documents in the organization, they are defined in Article 276 of the Code.

General instructions for use

PDs are the basis for the start of accounting of certain operations and making entries into the accounting register. Such a document acts as a written evidence of the fact that an economic operation was performed.

Those primary accounting documentsThe forms of which are not approved officially, approves the head of the organization, publishing the appropriate order. All mandatory details are enshrined in them, which are provided for by law.

Such documentation should be prepared on paper and supported by a person's signature that has compiled a document. In the case of an electronic document, it must be signed electronic signature.

Unified PD forms are not strict for use. The exception is the cash documents that are approved by authorized structures.

The PD form must contain such mandatory data:

• title of the document;
• accurate date of operation;
• what is the homework in physical and value terms;
• the name of the structure that constitutes the document;
• information about persons responsible for ensuring that the document is issued correctly.

Such documents are divided into the following groups:

• accounting of wages;
• accounting for cash operations;
• accounting of fixed assets;
• accounting for construction and repair work.

Filling rules

Reporting documents should be accurate and clearly.

Fundamental rules:

• it is allowed to use ball, as well as ink handles, you can use computing equipment and a typewriter;
• you need to make such documentation at the moment when the transaction is only planned;
• it is allowed to draw up documents after the operation is allowed if there are objective reasons for this;
• the document reflects all possible details;
• in the absence of any information you can put dashing.

In 2019, typical forms are used to prepare PD. Documents are divided into external and internal.

The first organization receives from: from state institutions, higher organizations, banking structures, tax authorities, etc. Examples of external documents: invoice, payment orders or requirements. Concerning internal documents, then they are drawn up directly in the organization.

In case of incorrect filling of the document, the organization will experience difficulties with the definition tax base, And this may lead to the fact that disagreements will arise with the tax service.

Containability

It happens that even an experienced accountant, which issued the document no longer makes an error. It is possible to correct it only when there was no reflection of the document in accounting, that is, it was not spent. It must be remembered that it is unacceptable to make corrections with a stroke.

Only three following methods can be used:

• additional entry;
• method stirling;
• correct method.

The latter is applied in the case when the error was allowed in the accounting register, while it does not concern account correspondence. This method is appropriate to use before the balance is made. In this case, an incorrect number or other sign must be crossed by a thin line, nearby specify the correct value. From the side to specify - "corrected to believe", and put the date and signature.

Additional entry will be appropriate if the amount of the operation is carried out, has been underestimated.

The storage method involves the adjustment of incorrect recording with the help of a negative number. The wrong digit is indicated by red ink, the correct record is made right, which is made in conventional color.

Clarification of the act of reconciliation

Recharge acts are not legally related to primary documents, so do not regulate regulatory documents. They displays produced mutual settlements for a certain period between companies that have the status of a legal entity, or individual entrepreneurs.

This type of document is used on the initiative of accountants, since it is possible to actually solve a number of controversial issues, which protects the interests of the organization.

In what cases is important to draw up an act of reconciliation:

• when the seller has a wide selection of goods;
• in case of provision of delay in payments;
• if the price of goods is high;
• in the case of the presence between the parties to the relationship, which is regular.

This document can be used in court in the event of a controversial situation between the parties.

Storage time

The position of the storage of primary documentation is enshrined at the legislative level.

Different types of documents are provided for various storage terms:

Attention!

• In connection with frequent changes in the legislation, information sometimes becomes faster than we have time to update it on the site.
• All cases are very individual and depend on the set of factors. Basic information does not guarantee a solution to your problems.

IN federal Law 402-FZ "On accounting" describes all accounting and primary documents. They are needed mainly for tax - as documents that confirm the costs incurred and correctly determining the tax base.

Primary documents need to be stored for 4 years. During this time, tax can at any time request them to check you or your counterparties. The "primary" is also used in judicial processes in disputes with counterparties.

Primary accounting documents are drawn up at the time of the exercise of economic operations and indicate their commitment. The list of documents accompanying one or another transaction, depending on the type of transaction may be different. Preparation of all necessary primary documents, as a rule, is engaged in the supplier. Special attention needs to be paid to those documents that arise during the transactions where you are a buyer, because it is your expenses, and therefore you are more interested in complying with the letter of the law than your supplier.

Separation of primary documents for business stages

All transactions can be divided into 3 stages:

Stage 1. You negotiate the conditions of the transaction

The result will be:

• contract;
• an invoice for payment.

Stage 2. Payment is paid by the transaction

Confirm payment:

extract from the current account if the payment was non-cash, or by acquiring, or through payment systems, where money is listed from your current account;

• cash checks, receipts to profitable cash orders, shaped strict reporting - if payment was made in cash. In most cases, this method of payment use your employees when they take money under the report. Calculations between organizations are rarely in the form of cash.

Stage 3. Obtaining a product or service

Be sure to confirm that the goods are really obtained, and the service is provided. Without this tax will not allow to reduce the tax on the money spent. Reaffirm receipt:

• commodity invoice - for goods;
• a commercial check - usually issued a couple of cash receipt, or if the product sells IP;
• act of work performed / services rendered.

Mandatory primary documents

Despite the variability of transactions, there is a list mandatory documentswhich are issued for any type of transaction:

• contract;
• score;
• forms of strict reporting, cash register, commercial check;
• invoice;
• act of work performed (services rendered).

Treaty

With the client, in the implementation of the transaction, a contract is concluded in which all parts of the upcoming economic operations are specified: the procedure for calculations, shipment of goods, the timing of the work or the terms of the provision of services.

The contract is regulated by the rights and obligations of the parties. Ideally, each transaction must be accompanied by a separate contract for the supply of goods or services. However, with long-term cooperation and the implementation of the same type of operations, one general agreement can be concluded. The contract is drawn up in two copies with prints of seals and signatures each of the parties.

For some transactions, the written form of the contract is not required. Let's say the contract of sale since receipt by the buyer of the cash or commodity check is concluded.

An invoice for payment

An account for payment is an agreement, according to which the supplier records the price of its goods or services.

The buyer accepts the terms of the agreement, producing respective payment. The payment form for payment is strictly not regulated, so each company has the right to develop its own form of this document. In the account you can register the terms of the transaction: time, notice of prepayment, payment procedure and delivery, etc.

In accordance with Article 9-ФЗ "On Accounting", the presence of a signature of the Director or the Chief Accountant and the Print is optional for this document. But they should not be neglected to avoid questions from the counterparties and the state. The account does not allow you to prevent the Supplier Requirements - it only fixes the price of goods or services. At the same time, the buyer remains the right to demand the return of funds in the case of unreasonable enrichment of the supplier.

Payment documents: Cash checks, strict reporting (BSO)

This group of primary documents allows you to confirm the fact of payment of purchased goods or services.

Payment documents include commodity and cash checks, BSOs, payment requirements and orders. The buyer's order can get in a bank, having paid payment by non-cash payment. Check cash register or commodity buyer receives from supplier when paying in cash.

Commodity invoice or commercial check

Commodity checks, as we have spoken above, are issued when selling goods to individuals or individuals themselves.

Overheads are used primarily by legal entities for making holidays / sale of goods or commodity values \u200b\u200band further recovery by their client.

The invoice follows two copies. The first remains from the supplier as a document confirming the fact of transfer of goods, and the second instance is transmitted to the buyer.

Data in the invoice must match the numbers in the invoice.

The authorized person responsible for the vacation of the goods must put his signature and printing the organization. The party accepting the goods is also obliged to put painting and assure it with the seal in the commodity invoice. The use of facsimile signature is allowed, but this should be fixed in the contract.

Act of services rendered (work performed)

- This is a bilateral primary document that confirms the fact of the accomplishment of the transaction, the cost and timing of the implementation of services or work.

The act is issued by the Contractor to his client following the provision of services or work performed. This primary document confirms the compliance of the services provided (work performed) terms of the contract.

Invoice

The invoice is a document that is needed exclusively in order to control VAT movement. Involving invoices are usually drawn up in a couple of commodity invoices or acts. Found invoices for paid advance.

This primary document is strictly regulated. It contains:

• information on cash amounts;
• the textured part.

The invoice is the basis for the adoption of VAT sums to deduct. It is obliged to write down all VAT payers.

IN lately Popular UPD - Universal Transmission Document. This document replaces a couple of overhead + invoice or act + invoice.

Consider a business in a convenient online service for calculating the salary and sending reports in the FTS, FIU and FSS. The service automatically generates primary documents and UPS.

This training course involves learning 1C from scratch. For beginners, 1C training should always be started with the input of primary documents. The course is designed to train operators engaged in the registration of primary accounting documentation, assistants of the accountant, or for those who are only going to work in a given or related direction. The base course 1C addresses issues of creating and processing the most common documents in the practice. To master the material material, it is not necessary to possess knowledge of the theory of accounting. The foundations of working with the configuration of 1C enterprise accounting are considered on the example of a production and trading organization (OSN). Thus, this training course 1C Accounting is focused primarily on users engaged in data entry, but not their processing. The course comes with the necessary training materials, including homework.

Since learning individual, the set is limited. Specify your free time in the Schedule Schedule section.

For recording on occupations, pre-registration is required on the site.

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Pass learning 1C "from scratch"

Probably, each at least once came across the following job announcement: "... requires an accountant for an extract of primary documentation ... "; no less often you can find vacancies 1c operator. What can this mean in practice? Most often it means that it will only have to execute some limited number of these most primary documents in the 1C Accounting program, that is, enter the incoming data into the program. Summing up the work of the company in this case, as a rule, someone else is engaged.

Immediately it is possible to make a reservation that in the program 1C Accounting 8 there is a very large number of documents. And not all of them are often used. And some in the activities of a particular organization are not used at all. It depends primarily on the type of business, of course. Different species There is a lot of activity and in each of its own features, however, there exists a certain number of documents that are required almost always (profitable and consumables cash holders, Documents of purchase and implementation, personnel and bank documents, etc.).

Having studied in the course of this basic course 1C input process in the primary program accounting documentsYou can easily cope with the typical everyday tasks of the assistant accountant. The most popular configuration of 1C "Accounting company" of the eighth version allows you to enter the input of primary documents to the database not only professional accountant, but also a newcomer in accounting. To do this, you must undergo training in the 1C program.

The training course of the 1C operator suggests a solution to a cross-cutting problem, which examines the management of accounting at the production and trading enterprise (JUR. PERSON). Accounting is conducted with VAT. Solved examples are connected with each other and allow not only to learn to enter different types "Pervichki", but also to trace their relationship. In the process of entering documents, I also draw attention to typical (and not) errors that most users who do not have appropriate practice.

I want to draw special attention The fact that an erroneously compiled document can sometimes be carried out without problems, and the error will turn out, for example, when closing a month or even later. Entering documents is one of the important directions in 1C and relate to it in the imminent one in any way.

After learning to work in 1C "from scratch" at the 1C operator courses, you will learn, in addition to entering the documents themselves, work with internal reports, which is also often necessary in practice. Global settings such as accounting policyThis course does not consider that it allows you to skip the study of unnecessary information to you. It is in order to leave only the most necessary I created a separate basic course on entering primary documents; it also made it possible to significantly reduce the cost of the training course.

If you only need to enter primary documents, then this training course 1C: Accounting 8 will help to quickly and effectively start working as Accountant 1C.

On the benefits of Skype classes

All offered training courses are the usual "living" communication, and not a set of training materials. You can read in more detail about the methodology for conducting classes by reference.

Course training program

This is an approximate list of training materials, disassembled by operator 1C. The number of list items does not display the time share as part of the course. The main part of the course is the solution of a single pass-through task, that is, the commissioning of the primary documents and other operations. The object of the base course 1s can you download below.

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• General information about the program 1C enterprise. Platform and configuration.
• The difference between the responsibilities of the operator 1c and the chief accountant.
• Program interface. Preset interface types. Setting up an interface for user needs.
• Interface. Common operations are the same in the entire program.
• Print documents. Print to a file for transfer to another computer.
• Export printed Forms Documents in the external file.
• Sending documents by email
• Editing printed forms.
• Set the date and other default parameters.
• Features input dates. Features of filling out some other types of fields in the program.
• Use the calendar and calculator.
• Utility window.
• The main directories of the program.
• Account plan.
• The concept of document in the program 1c.
• The concept of conducting a document. The difference of recording from holding. Cancellation and passion.
• Features of the change in the date / time of spent and unprecedented documents.
• Do all documents are held?
• Ultipical use of documents.
• Group operations on reference books and documents.
• Document lists and magazines. Search for documents.
• Remove objects. Features of removal in 1C.
• Filling out major reference books. Effects wrong fill in future.
• Entering information about employees. Personnel operations.
• Salary Calculation Templates.
• Manual operations.
• Cash documents.
• Calculations S. accountable persons
• Adjustment of wiring in documents.
• Primary VAT documents.
• Bank documents.
• Data exchange with bank client.
• Warehouse documents.
• Production documents And accounting for materials
• Purchase and sale documents.
• Price management.
• Cretakes.
• Accounting fixed assets.
• Salary documents.
• Control of the completeness of the input of documents.
• Typical errors When entering documents.
• The concept of internal reports. Configuring reports.
• Using treatments to improve the efficiency of work in the program.
• Acceleration in the program with the "hot" keys.
• Using a reference system.

Course curriculum

Course training materials

You can download the course curriculum. A part of the document is given.

If you do not have 1C: Accounting

Since the course does not include the creation of an information base, as well as its setting and entry of residues, then for training purposes I have a pre-prepared base in which all this is already there. In order to prevent conflict of versions of the platform and configuration, the base is created in the official class version of 1C, so I recommend to conduct training in it.

If you yourself can not install the program, I will do it remotely.

If you want to want to study 1C in your working version, then it is possible by mutual agreement. In this case, during the course, you will need to additionally install all the settings, as well as enter the initial residues necessary in the future to solve the end-to-end task, which may (not necessarily) lead to a certain increase in the course duration.

According to any issues, the answers to which you have not found on the site, contact me. Details in the Contacts section
18 classes /(36 hours) / 14 400 rub. (18 000 rubles. When paying for lessons)

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?

Primary documents are grounds if there may be records in accounting, 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 the primary documentation. Under the economic operation means any activity of an enterprise that entails the movement of funds 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 by an electronic signature, otherwise 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 a 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 do directly during the holding of a business operation, then make the design you need 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, 1C software is the leading position among programs on accountingwhich 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.

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