The primary document is issued by the same number as the commission of the economic operation. For example, the Commission is written off from the current account settlement and cash services. On the same day, an extract and memorial order should be framed.

As a rule, primary documents are issued on unified formah, developed russian legislation. But not all the forms are provided; for example accounting information Compiled in arbitrary form. However, when applied, it is necessary to indicate compulsory information: the name and details of the organization, the name of the document, the maintenance of the operation, the name of the posts, the names of employees, the painting and stamp of the organization.

Why do I need primary documentation? Mainly in order to fix all the exercised economic operations. Documentation is internal and external. The internal is necessary for accounting and control over all movements, for example, the main tool is put into operation - the act is drawn up, which is the primary document. External documentation is necessary for working with suppliers, buyers, for example, you are an invoice for payment to the buyer.

There is also primary records for accounting and pay for labor, they include: orders for reception and dismissal, staff schedule, vacation schedule and others. Allocate documentation and on accounting of fixed assets; For example, an act of receiving OS, inventory card and others. Documentation that is issued for accounting cash operations, Contains such documents as the advance report, the acquisition and consumable cash order.

In some primary correction documents are not allowed, for example, in an extract from the current account or payment order. But, for example, the invoices may contain corrections, but there must be a signature of a person who has made a correction, date and stamp of the organization.

Sources:

what is the primary documentation
Primary accounting documents in 2013

Tip 2: What documents are primary in accounting

The primary documents in accounting are those on the basis of which one or another economic operation is issued at the time of its commission or immediately after its completion. It is on the basis of further accounting of specific operations.

You will need

invoice, cash order, act, certificate, application, registration log, order, bookkeeping book, list, tabel, statement, inventory card, payment statement, facial account, etc.

Instruction

Source documents are initial foundation to start keeping accounting specific operations and records in record registers. The primary document is a written evidence of a business operation, for example, issuing money under the report, payment of goods, etc.

Forms of primary documentation approves the head of the enterprise, but all mandatory details enshrined with legislation should be present in the document.

Primary accounting documents are compiled on paper and support the signature to identify persons who have compiled a document. If the document is compiled in in electronic format, it must be signed electronic signature.

Forms of primary documents that are contained in albums of unified forms are not mandatory for use, except cash documents established by authorized bodies based .

Mandatory details of primary documents in accounting:
- document name (invoice, act, list, order, etc.);
- date of the operation (document compilation);
- the content of the economic operation in value and in physical terms;
- the name of the organization, on behalf of which this document is drawn up;
- Data persons who have completed surgery and responsible for the correct registration of the document (position, name, signature).

Primary documents in accounting are divided into documents on:
- accounting and wages: an order for employment, staff schedule, work schedule, travel certificate, work acceptance, payslip etc.
- Accounting of fixed assets: Act of acceptance-transmission, inventory card, invoice for internal movement, inventory book, act on fixed assets, etc.
- Accounting for cash transactions: cash book, advance report, receipt of the cash order, log registration log, expendable cash order, accounting book money etc.
- accounting of repair and construction work: acts about acceptance of work performed, suspension of construction, commissioning; General Journal of Works; The journal of work performed and other similar documents.

note

In the event that, according to the law, primary accounting documents are withdrawn, copies of these documents made under the legislative manner are included instead of originals into accounting documents.

Helpful advice

In a typical form, if necessary, additional graphs and strings may be included, which is due to certain types of economic activity.

Sources:

Accounting law
Consolidated documents are issued on the basis of previously

Legal entities - Enterprises, organizations, various types of institution and banks during their activities are in constant communication with each other. Business communication is carried out through a variety of documents: letters, requests, requirements, payment orders, etc. The legal consistency of such documents confirm their details.

What are the requisites

Props - from Latin Requisitum - "Necessary", this set established standards For this type of document and data documents, without specifying which this species Documents will not have legal force and cannot be considered the basis for performing operations and transactions. In other words, no matter how officially was called the document, if it does not have mandatory details, it can be considered just a piece of paper on which no one is obliged to respond. Therefore, the details of B. obligatory Specified on any document.

Some details are indicated only on documents of one species, and some are mandatory for any business document. The latter include: the name of the organization, the date of drawing up the document and its name. In the title of the organization, it is necessary to indicate its brief and complete name in accordance with the constituent documents, legal form. The date of drawing up the document is indicated both in digital and in verbal-digitally form. The name of the document is indicated in all cases, the exception is only a business letter.

In addition to compulsory, accounting, bank special details are used, established for a single type of documents. On documents of accounting, indicate: the name and address of the enterprise; his bank details; indication of the parties to the participants of the economic operation; its name, content and foundation; The cost of the transaction in monetary or natural terms.

Banking refers: the number of the enterprise's current account; The name of the bank in which it is serviced, and its address; Bank code - BIC and its correspondent account. In bank details, the INN of the enterprise and the bank, CPP and OKPO codes should also be specified.

Placing details in the document

For each details in different types Documents are provided for its field for accommodation. The composition of details and the requirements for their design in each case are set by standards. Details, consisting of several lines, are printed with one interval interval. Between itself, details are separated by two and three interval intervals.

The same applies to the form of documents for which special requirements for their manufacturing, accounting and storage are envisaged, especially on which the state coat of arms is reproduced. Russian Federation, as well as the coat of arms of the subjects of the Russian Federation. This measure is necessary because the requisites indicated on the form make them a document that has legal force than the fraudsters can take advantage of.

Tip 4: What documents are issued when taking

Properly decorated during the employment of documents of a new employee - a guarantee that he will subsequently will not have any problems with the accrual of pension, and the employer has problems with the employment commission and tax Inspectorate. The main document confirming the work experience is employment history.

The specifics of work in some enterprises makes it necessary to present any other additional documents. These cases are negotiated in the TK RF, regulatory acts, Decrees of the President and Government Resolutions. Require other documents not stipulated by law, human human rights do not have. The same applies to the requirements to have permanent registration at the location of this enterprise. But to demand a certificate of the established form of health status, the employer has the right. For professions related to products and household services, the presence of a sanitary book is obligatory. If a disabled person is accepted for work, a recommendatory certificate of VTEK may be required, and in the case when labor activity The new employee is associated with the commercial or state secret, it may be necessary for a receipt and other documents confirming its admission.

Accounting - is a difficultly organized system. At its basis, there is a collection of information in primary documents, registration and their further analysis. Those. Bukuchny - this is the expression of all financial economic operations In cash equivalent. How is the maintenance primary accounting You will learn from the article.

Everything has its price

Accounting allows you to give all operations to the monetary expression. For example, labor RelationsRelationship between buyers and suppliers, accounting for working hours, relations with the state - payment of taxes. It reflects not only carrying out such operations, but also their analysis. This further allows us to conclude about the solvency and creditworthiness of the organization as a whole. And on the basis of this eliminate weak sides financial Policy And choose the direction of further development.

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

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

Source documents

Above we called the primary documentation by the foundation of Buk. Network in the enterprise. It is also mono to compare with the roots of the tree, from which the trunk and twigs grow in the future - registers. The leaves are synthetic accounting on accounts, which allows us to fully and fully evaluate the work of the company.

Let's give a definition. Primary documents - This is a certain document clearly established by the legislation of the sample, completed according to all the rules of accounting, the recommendations of tax, banking, statically and a number of other bodies interested in this.

The approval of primary documentation is held in statistical bodies. More specialized and narrow documents - departments for certain types of activities.

Such documentation allows you to fix and track Fin. - Economic operations in the enterprise. Those. This is the basis of used in individual firms.

Filling rules

In addition to the statement of documents, statistical authorities are engaged in a number of requirements for software and filling.

Mandatory filling:

The full name of the document (reduction is not allowed);
Document discharge date;
Full information about the organization, which draws out the document and to whom it is intended;
Full bank details of the counterparty, if required;
Complete information about the host operation, pronounced quantitatively and monetary;
Employee information that has the right to assign a document (position, signature, decoding);
Stamp or seal (wet).

Despite the fact that the above requirements are mandatory for execution, in some cases by inattention or other reasons, a pass of one or several points is possible. This violation does not entail the invalidity of the primary accounting.

Types of primary documentation

Each individual financial and economic operation is discharged a certain document. We give the main of them.

Account - for buyers, which indicates the name of goods or services, bank details of the supplier;
Payment order - for a supplier from the buyer, confirming the fact of payment, non-cash form;
Receipt - for the buyer, according to which he made a payment to the supplier for cash;
Bank statement - allows you to see the cash flow on estimated account enterprises for a certain period;
Cash Order - allows you to see the cash flow at the office of the organization;
Overhead or universal transmitter documents, invoice-attractive shipment of material or providing services after payment. It indicates the name of the goods, volume and cost.
Commodity overhead - for the transport of materials from the supplier to the buyer. It indicates the full name of the supplier and the buyer, TIN, legal address, place from where and where the cargo is driven, information about the carrier.
Commercial check - like the commodity invoice, confirms the shipment of the goods from the supplier to the buyer. Be sure to have a date, the number and is registered in the tax inspectorate.
Advance report - a reporting document confirming that they were spent accountable meansissued by an employee. Additionally, it is attached to the A4 sheet of cash receipts, receipts, contracts, confirming spending.
Working hours tab - it records the number of hours that the employee worked in the organization for the month;
Estimated, payment or settlement and payment statement - on the basis of the first accrual of wages, and on the basis of the second - issuance.

Important: The above documents are typical and strictly unified legislation. They may not be conducted at the request of the manager or somehow change.

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

Corrections in primary documentation

It is not always possible to fill out the blank correctly. One permits to make corrections, others need to rewrite. How the correction occurs later.

Corrections in primary documentation:

In the document, non-stroke reporting is not allowed - it is necessary to rewrite completely again;
In a strict reporting document: Error cross the red feature diagonally in one cell and put "canceled", the form is incorrect to be preserved;
Any hotfix: List, on top to write a true option and make the inscription "Fixed to believe", printing and signature by the corrected employee;
Never hatch or do not make a stringent line thick, incorrect recording should be visible.

Storage time

Details of storage at various blanks is different. At least they must be stored for 5 years. For example, all documents related to employees (by wagesThe payment of taxes, a personal matter) should be kept at least 75 years. This is due to frequent requests. former workers For accrual pensions.

If you decide to free the shelves from old documents, after the storage time expires, make a special act and collect the commission for the disposal of primary documentation.

RESULTS

So, we reviewed how the primary documentation is maintained. It is the basis for the entire company accounting. Therefore, the primary accounting should be treated with full responsibility and attentiveness.

Primary accounting documents are unified. Their development is engaged in statistical authorities. The organization has no right to make their changes in them. The name of the document is completed, the date of registration is the full name of the counterparty of the buyer and the supplier, the name of the goods in value and quantitative terms, the signature of the Commissioner.

Corrections in primary documentation are permitted. To do this, the wrong entry should be shocked and from above to write the correct option, attributing the "corrected to believe", date, signature and printing organization.

The shelf life of primary documentation is from 5 years and more.

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 It is necessary to pay the 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. Say, the contract of sale from the moment the buyer is received by the buyer commodity check Is prisoner.

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.

Primary accounting documents have important not only in accounting issues, but also tax legislation, in particular, determining the amount of obligations. Therefore, it is imperative to know all the nuances of accounting, and besides, to understand their classification to simplify work.

What is primary accounting documents

Primary is considered to be those documents that register certain economic actions already implemented. Leave an account in accounting and make it in the register can be exclusively in the presence of primary accounting documentation. She is considered an integral part Enterprise management systems. Based on this, it is safe to say that the primary accounting documents are a documentary confirmation of the transactions related to the economic activities of the subject and bringing some economical effect.

Classification

All moments affecting the question regarding the primary are subject to the provisions and standards of 402-ФЗ. The standard indicates that the reference data is needed when interacting with tax structures as confirming the correctness of the calculations. And this means that tax authorities will not have any complaints regarding the process of determining the tax base.

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

It is worth noting that the legislative level does not consolidate specific forms of primary documentation. On this issue, an economic entity appears the possibility of choosing the option that will satisfy its requests and will serve as a good help in further work.

Primary Accounting Documents: List

As a rule, a complete list of references performing fundamental functions remains unchanged and approved at the highest level. Currently, this category includes:

Contract. They negate specific terms of the transaction, the responsibility of the parties and financial issues. In general, it is indicated here all the conditions that in one way or another are related to the transaction. Note that for some operations, the written form of the contract is not obligatory. So, since receipt by the buyer of a commercial check, the transaction is recognized as prisoner.
Accounts. With the help of documents this type The buyer confirms the readiness to pay for the seller's goods (service). And besides in addition, the accounts may be represented additional conditions Transactions and fixed specific rates that the seller establishes on its products and services. If for some reason the buyer does not suit him the goods (service), on the basis of the account, it has the right to demand the return of its funds.
Packing list. It displays it full list All goods or materials that are transmitted. The invoice must be compiled in several versions depending on the number of participants in the transaction.
Act of acceptance and transmission. It is drawn up following the results of the provision of the service as a confirmation that the result of labor corresponds to the previously stated criteria and is fully approved by the receiving party.
Estimated statements. They displays all issues related to the calculation with hired labor personnel. Moreover, all information related to premiums, additional payments and other mechanisms of financial incentives should be displayed.
Acts of acceptance and transmission No. OS-1. This type of documentation is used to fix any activities related to the introduction or output of fixed assets.
Cash documentsto which the parish and expenditure belong cash holders, In addition, the cash book. They contain information regarding the financial, carried out in the framework of the implementation, a variety of transactions.

Classification

Types of primary documents in accounting accounts are quite diverse and primarily depend on the specific purpose of using the document in the foreseeable future. However, the most popular classification feature is to divide the primary documentation for the internal and external.

The internal document is the property of the company and is issued by it to resolve certain issues. It is drawn up by specialists of the company and extends its effect solely within the jurisdiction of this company. Thus, the specified category consists of those documents that are necessary for the effective management of economic activities within the framework of one company. At the same time, if the document enters the company from or is compiled by the company's experts and is subsequently transmitted to other legalities (tax authorities, clients, etc.), it will be recognized as an external one.

In turn, internal documents Also have their own classification features that enable them to group them in three categories:

Regulatory (organizational). They indicate the information that should be reported to the knowledge of the company's employees, structural divisions and branches and their leaders. With their help, the company gives certain orders to be carefully implemented. This group includes a variety of orders, orders and much more.
Executive (justification)In which the facts confirming certain economic purposes and their completion are originally displayed.
Accounting documents. This category It is generalizing and needed to systematize the information contained in other papers and their further collection into a single document.

Under certain circumstances, the documentation may also be combined. IN this group You can include those papers that can simultaneously contain key signs of organizational and acquittal documentation. The most vivid examples here are various cash orders, requirements, advance reporting and much more.

Accounting registers and their classification

When making any transaction, primary documentation is prepared. As soon as it is fully framed, all the information specified in it should be duplicated in the appropriate accounting register. And he is a kind of medium that accumulates basic information on the transaction. Pushing out from the essence of the register, you can select several classification signs. For example, on the appearance of the registers appear before users in the form of books, simple sheets and accounting cards.

Based on the register mechanisms, 3 more groups can be allocated:

ChronologicalIn which all events that occurred are strictly observing the time frame. That is, you first need to specify the operations that occurred earlier and so on. Such registers are the most difficult, as they contain a huge array of information, and quite often you can not consider any action.
Systematic in which initially all transactions are entered in the form economic indicators. Thus, the registers of this type displays the economic effect from the accomplished business transactions and analyze the costs and income. The most striking example of a systematic register is a cash book.
Combinedwho have fundamental signs of both systematic and chronological registers.

Content of primary documentation

Many users have a question that belongs to the primary accounting documents, and what requirements for them are presented. At the legislative level, several provisions are enshrined, which establish that certain information should be present in the documents of the primary charge. In particular, in accordance with paragraph 2 of Article 9 of the FZ-402, the primary documentation should contain the following information:

title of the document;
date of preparation;
information about the person that was the specified document (the full name of the enterprise);
the essence of economic activities related to this document;
financial calculations relative to the transaction occurred;
signatius officials who are responsible for the transaction, and their initials.

Sample primary accounting document

Rules of paperwork

The legislator establishes certain rules for issuing primary accounting documents. Thus, one of the key requirements is the accuracy and absence of any grammatical and punctuation errors and typos. If a tax Service Detect certain shortcomings, the violator will have to reassure the document, and when repeated violation, you can get to penalties. In general, on this issue should be close attention to the following recommendations:

It is allowed to use ball and ink handles, special computing equipment and computers.
Compilation can be started when it is assumed to carry out some economic operations that will need to be displayed. At the same time, in exceptional situations, the document is fully allowed after the transaction is completed.
All settlement data should be displayed both in numerical form and in writing. Thus, near each digit should stand up.
It is imperative to fill out all the details indicated on the form. If for some reason no information is not, you can not leave an empty string. It should appear in it.

If you do not adhere to these recommendations, you can encounter considerable difficulties. So, if the tax office is verified by the document as incorrect, doubts will appear in the correctness of the calculations and the definition of the tax base.

If for some reason it is necessary to make certain adjustments, in no case cannot be used by correctors and hatching, as they are not allowed. Corrections can be made in the following ways:

Contour correction. If incorrect information is specified, they must be crossed by a thin line, and next to specify the correct data. At the same time, a footnote should be installed on the site of each such correction. "Fixed to believe" indicating the duty of correction and signature officerwho made editors. However, we note that in the case of documents displaying the receipt and spending of money, this method will be inappropriate.
Additional post. This method is used in those situations where the total values \u200b\u200bof the transactions are drawn up with significantly reduced indicators. In order not to draw up a document in a new way, you can make additional wiring for missing amounts in the current period or next to it.
Storning. Incorrect record is corrected using negative values. All incorrectly specified information is repeated with red ink, and next to the correct entries are specified.

The primary can be drawn up both in writing and in electronic form. Recently, many companies duplicate information and make up both paper and electronic versions. The first are subsequently used for internal interests, but electronic copies are transmitted to check in the FTS on demand.

You can make several conclusions. The state does not approve any mandatory forms For primary documentation, which gives business entities the right to independently define the form of a document that will be used to be used in practice. Immediately after the design of the document, all data from it must be transferred to the account register.

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 documentation 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
Perform the actions necessary for the 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 invoice, warrant for making 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.