The reconciliation act, as is customary, is made up of organizations between which long-term cooperation has been established. If one company shipped another product, performed work for it or provided some services, and the second transferred money to it for this, most likely in rounded amounts, then one of the parties almost certainly had a debt. How to confirm this debt - sign a mutual reconciliation act with the counterparty. We will tell you how to do this in this article.
An act of reconciliation of mutual settlements is a document that reflects the status of settlements for a certain period of time between two counterparties. Despite the fact that the legislation does not stipulate the obligation to draw up reconciliation acts, it is recommended to do this regularly. Reconciliation of settlements with a counterparty will save you from errors in accounting and tax accounting.
The act of reconciliation of mutual settlements indicates the recognition of the debt by the counterparty. Moreover, on the day of signing the act, the limitation period is interrupted and starts anew (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated February 12, 2013 N 13096/12).
The legislation does not oblige counterparties to verify their credentials to determine the debt. The parties conduct reconciliation on their own initiative. And the results obtained during reconciliation are drawn up in a special document - an act.
Why do you need an act of reconciliation of settlements
A timely and correctly executed reconciliation act helps to avoid inaccuracies in accounting and tax accounting. If the debt reflected in the reconciliation act matches your account data, this means that business transactions with the specified counterparty are reflected in the accounting correctly and no payments or shipments are missed or "doubled".
In addition, the act of reconciliation of mutual settlements can be presented in court as evidence of the debt of the counterparty.
Also, the reconciliation act is an important document when writing off debts after the expiration of the limitation period (the total limitation period is three years in accordance with Article 196 of the Civil Code of the Russian Federation). At the same time, according to paragraph 2 of Art. 200 of the Civil Code of the Russian Federation for obligations with a certain period of performance, the limitation period begins at the end of the period of performance. That is, the limitation period for claiming payment for goods, work or services begins on the day following the day of payment in accordance with the terms of the contract. However, this period is interrupted and begins anew, in particular from the day when the debtor performed actions indicating that he recognized the debt (Article 203 of the Civil Code of the Russian Federation). And the signing of the act of reconciliation of calculations just refers to this (see clause 20 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of November 12, 2001 N 15, the Plenum of the Supreme Arbitration Court of the Russian Federation of November 15, 2001 N 18). Thus, from the date of signing the act of reconciliation of settlements, the limitation period is counted again.
There is another situation where the parties will definitely need to draw up an act of reconciliation of settlements. It's about reciprocity. If at least two agreements are concluded between companies and there are mutual debts under them, then it is easier to conclude an agreement on the offset of debts under these agreements. And to clarify the amount of mutual debts will help the act of reconciliation of settlements.
According to accounting rules, all organizations must conduct an inventory of property and liabilities before preparing annual financial statements. Among the property and liabilities, there is such a type as calculations, the inventory of which is also carried out without fail. And the most convenient and fastest way to inventory your settlements with counterparties is the execution of reconciliation acts.
Reconciliation period
Before starting reconciliation, it is necessary to determine the period for which data should be taken into account. If the reconciliation of settlements has already been carried out by counterparties before, then everything is simple: the data for a new reconciliation is taken for the period from the end of the previous reconciliation. Accordingly, the debt at the end of the previous reconciliation will be the amount of debt at the beginning of the current reconciliation.
In the case when reconciliation between counterparties is carried out for the first time, the most correct thing is to include data for the entire period of cooperation in it. But this is not so simple: there could be a lot of operations. Then it is better to carry out reconciliation in stages. The parties must agree, for example, that reconciliation will now be carried out for the period from the beginning of the current or last year to today's date. If necessary, they can make a reconciliation later for previous periods, if the results of the reconciliation do not come to a single amount of debt.
Reconciliation procedure
The act of reconciliation of settlements between counterparties is drawn up according to the data of the two parties. However, in practice, it is unlikely that the accountants of the two organizations will find time to sit side by side and check the credentials. As a rule, reconciliation is carried out in this order. The organization that initiated the reconciliation informs the other company of the need to conduct a reconciliation and draw up an act. Next, the accountant of the first organization displays the amount of debt according to his credentials - generates a reconciliation report (almost all software products contain this document in their functionality) and reports this (transfers the reconciliation report) to a representative of the second organization. If the second company agrees with the amount of debt, then the reconciliation can be considered completed. The accountant of the first organization draws up a reconciliation act in 2 copies, signs it on the part of his organization and submits it to the second company for signature.
If the second organization has objections regarding the amount of debt, then we recommend that you proceed according to the following algorithm.
1. The accountant of the first organization fills out only his part of the act and sends the document to the accountant of the second organization.
2. The accountant of the second company enters his accounting information, and thus discrepancies are revealed.
3. The party that made a mistake in accounting corrects its accounting data.
4. The accountant of the first organization generates a new, already adjusted, act of reconciliation of settlements, including in it the data of both parties to the agreement. The act is formed in two copies and no longer contains discrepancies.
5. The reconciliation act is signed by the heads of both organizations and stamped.
Sometimes the reconciliation act can be signed with discrepancies. Such situations can arise, for example, when the period for which the companies are reconciled is already “closed”, that is, the accounting (financial) statements have been generated.
Note that you do not have to reconcile settlements with all counterparties. Make a selection by the number of transactions or by the size of the amounts.
If the counterparty does not want to be verified, send him the act drawn up by you anyway. And make a reservation that if the counterparty is silent for a week, you will consider that he agrees with the debt. It will be difficult for your partner to ignore such an act. And so that you do not have such problems in the future, initially include in the contract a condition that reconciliation is mandatory. It is also advisable to provide for a detailed procedure for this procedure in the contract.
What is reflected in the act of reconciliation
There is no unified form of the act of reconciliation of settlements (Letter of the Ministry of Finance of Russia dated February 18, 2005 N 07-05-04 / 2). Therefore, we advise you to develop your own form and approve it as an annex to the accounting policy.
Here is a list of the details that the act of reconciliation of settlements should contain:
1) the name of the document;
2) the period for which the reconciliation is carried out;
3) names of the parties;
4) the date of signing the act;
5) details of the contract under which the reconciliation is carried out;
7) the amount of transactions (the fact of economic life) in monetary terms;
8) opening and closing balance in monetary terms;
9) signatures of the parties and full name. persons who signed the act;
10) print sides.
At the same time, we note that the absence of any of the listed details does not automatically entail the invalidity of the act.
Next, the data that you reconcile should appear. That is, on the one hand, these are indicators of your accounting. And on the other - the information of your counterparty. Be guided by the fact that in the accounting of counterparties, operations under the same contract are mirrored. So, if you have accounts receivable in your account, then the counterparty will have accounts payable. In tax terms, this will be an income and an expense.
Who signs the act of reconciliation?
The reconciliation act is drawn up in two copies - one for each of the parties. It can be signed as authorized persons by the sole executive body of the organization (general director, director, president, etc.), or by a representative acting on the basis of a power of attorney issued by such body.
Arbitrage practice. The acts of reconciliations of mutual settlements submitted by the seller were recognized by the courts as inadmissible evidence, since they were signed unilaterally and are not confirmed by primary accounting documents (Determination of the Supreme Arbitration Court of the Russian Federation dated January 30, 2013 N VAC-48/13).
Courts do not accept reconciliation acts signed by unauthorized persons as evidence.
Arbitrage practice. The act of reconciliation of settlements was not accepted by the court as evidence of the interruption of the limitation period, since it was signed by an unauthorized person (Determination of the Supreme Arbitration Court of the Russian Federation dated January 9, 2013 N VAC-17480/12).
Even the chief accountant is not a person entitled to act on behalf of the enterprise without a power of attorney.
Arbitrage practice. If there is no power of attorney in the case confirming the powers of the chief accountant, his signature on the reconciliation act is not a recognition of the debt by the defendant, and the act itself is not the basis for interrupting the running of the limitation period (Determination of the Supreme Arbitration Court of the Russian Federation dated 21.08.2013 N VAS-11147/13).
The reconciliation act is a document designed to determine the status of mutual settlements between counterparties. The legislation does not oblige organizations and individual entrepreneurs to draw up these documents without fail. However, most accountants prefer to periodically carry out this work in order to avoid accounting errors and possible disagreements with suppliers and buyers.
Purpose of the document
The reconciliation act is intended to document the status of settlements between two organizations on a certain date. Using this document, you can track all business transactions conducted with the participation of counterparties in the context of contracts or in general for a specific organization, and display the closing balance for a particular date. This balance can be confirmed both by both participants in the reconciliation, and only by one legal entity or individual entrepreneur. If, according to accounting data, there are discrepancies in the amount of the closing balance, then they can be eliminated by studying the operations that are indicated in the reconciliation act. An entity's accounting may incorrectly reflect the amount of a sale or payment. If errors are found, the accountant makes corrections in the accounting, after which a new act of reconciliation of mutual settlements is drawn up, which is signed by authorized persons.
Compilation frequency
The legislation of our country does not provide for the obligation of companies to draw up reconciliation acts at a strictly defined time. Each organization independently decides when it is necessary to check mutual settlements with counterparties, and whether it is worth doing it at all. At the same time, there are several situations where this procedure can help to avoid errors in accounting and conflicts with suppliers and contractors. A reconciliation certificate is required in the following cases:
1. Before compiling the mandatory annual financial statements.
2. When conducting an inventory of mutual settlements with counterparties.
3. If the supplier provides the buyer with payment by installments.
4. Contractors cooperate for a long time.
5. Significant amounts of transactions or frequent and voluminous deliveries of goods or services.
Reconciliation acts and preparation of annual reports
Most of the accounting staff prefer to reconcile mutual settlements with counterparties before submitting annual reports. Thanks to this practice, many errors in accounting can be found and corrected, which could affect the reliability of reporting. This is especially necessary for large organizations with a large number of different departments. In such circumstances, documents for the purchase of any product, for example, stationery for a department, may simply not get to the accounting department on time.
Often this happens when the goods are delivered without making an advance payment at the end of the reporting period. The materials are received, their shipment is reflected in the accounting of the counterparty, and nothing is known about this in the accounting department of the receiving organization. In the case of an advance payment, attentive accountants usually try to find out whether there was a delivery and obtain the relevant documents. If there was no transfer of funds and is not expected in the near future, the delivery of goods will not be reflected in the accounting of the consignee. The act of reconciliation with the counterparty allows you to track whether all documents on completed business transactions are reflected in the accounting, as well as to check the correctness of their reflection. Many employees, when identifying discrepancies between their data and the data of the counterparty, along with the reconciliation act signed with disagreements, immediately transfer the missing set of documents. This greatly speeds up the process of correcting errors in accounting.
Document Form
Each enterprise can develop and approve its own form of the reconciliation act, which will suit all interested parties and will allow the verification to be carried out correctly. Normative acts do not provide for a unified form of this document. But, since it is primary, when compiling it, all the requirements that are imposed by law on the execution of such documentation must be taken into account. In particular, the act of reconciliation must have the following details:
1. Name.
2. Date of its formation.
3. Information about the compiler.
4. Summary of the operation performed.
5. Gauges of the specified economic operations.
6. Indication of the positions of persons responsible for the reflection of business transactions and their documentation.
7. Handwritten signatures of the said officials.
Filling order
The main part of the reconciliation act, which carries information about business transactions carried out by counterparties, is a table. It consists of two parts. The left reflects, as a rule, the activities of the organization - the compiler of the document. It includes four columns. The first of them indicates the serial number of the entry, the second - a summary of the business transaction, the third and fourth - its monetary value for debit or credit. The right side of the table is left blank; the data is recorded there by the counterparty during the reconciliation. Thus, in the act in question, records are made - in chronological order - of all transactions carried out by the organization, with the participation of a specific counterparty, for a certain period. After that, the debit and credit turnovers are calculated, and the final balance for the desired date is determined.
Reconciliation
The company that received the reconciliation act from the counterparty compares its accounting data with the information provided by the compiling organization in the document. The date of the business transaction, its type and amount are checked. The accounting worker also checks the balance at the beginning of the period. In case of discrepancies, it is best to first check the correctness of the reflection of documents in your own accounting. To do this, you will need to raise invoices and invoices submitted by the counterparty or issued to him. If an error is found, the accounting data is subject to adjustment, after which the reconciliation is carried out again. If no error is found, the employee indicates his information on the right side of the act, calculates the turnover and the final balance. The reconciliation act is sent to the counterparty with discrepancies.
Signing rules
The document must be signed by the head and chief accountant of the company. The seal of the organization is put on the place allotted for this. It should hook the last couple of letters of the signatures. In the absence of the head or chief accountant, the reconciliation act is certified by the signatures of other officials of the organization who have the right to sign such documents. This indicates their position.
Document status
The reconciliation act allows not only to identify errors in accounting, but also to avoid disagreements with counterparties. If, for example, a debtor of an organization signs a document, then he agrees with the state of settlements and expresses his readiness to pay the debt. The act of reconciliation with some other supporting documents also serves as the basis for writing off bad debts after the expiration of their limitation period. A document signed by both parties is also required when the company applies to the court in order to recover a debt from the counterparty for the delivered goods or services rendered.
Through the act of reconciliation, partners note the status of mutual settlements on a specific date. To avoid misunderstandings and errors, a document should be drawn up taking into account certain nuances. What are the features of filling out the form of the act of reconciliation of mutual settlements?
General points
The act of reconciliation on mutual settlements displays the status of settlements between counterparties in a certain period. There is no statutory obligation to compile this document.
But in business practice, the act of reconciliation is an integral part of the cooperation of organizations. Timeliness of reconciliation can prevent many errors in accounting and tax accounting.
The peculiarity of the reconciliation act is also that it is signed by the chief accountant and the head. If the act is signed only by an accountant, then the document plays a purely technical role and has no legal significance.
What it is
An act of reconciliation of mutual settlements is a document that displays the settlements of two organizations in a certain period. In simpler terms, the act is a listing of all business operations between partners for a specified time, indicating the settlement data of each party.
The act summarizes the record of the presence or absence of discrepancies in the calculations. Ideally, the data of the two organizations should match. But if discrepancies are revealed, then the primary documentation is checked.
This is how unaccounted documents or technical errors are detected. How does an organization establish its debt in favor? Reconciliation act, what does the information displayed in it mean?
A reconciliation act is drawn up by any of the partner organizations that wishes to verify the accuracy of the calculations. In this case, the debt in favor of the supplier or buyer or the absence thereof is revealed.
The document is drawn up in any form in two copies. Further, both acts are sent to the counterparty. In one form, the partner organization specifies its accounting data.
Then the signatures and seal of the organization are put. In case of discrepancies, an error is indicated with reference to supporting documents. The completed act is transferred to the initiator of the reconciliation.
What is it for
The need to use the act of reconciliation of mutual settlements between partners is due, first of all, to the observance of the reliability of accounting in long-term cooperation.
Periodic reconciliation helps to detect even minor errors in time, which slowly, but still distort accounting. In addition, there are reasons besides a long partnership, for example:
- the possibility of obtaining a deferred payment in the future;
- a wide range of products;
- high cost of goods;
- conducting an annual inventory;
- verification of calculations to provide a report to higher management.
The organization also approves the frequency of reconciliation independently. The only condition is the inclusion in the act of all transactions carried out in the selected period.
Sometimes the reconciliation act is drawn up at the time of the annual, which saves time. But many companies prefer to draw up a reconciliation act monthly, because it is not known what will happen in a year.
It is not difficult to keep the reconciliation acts up to date. It is enough to start drawing up such acts from the very beginning of cooperation, and then draw it up for each period from the date of signing the last act.
The reconciliation act can be drawn up both under a separate agreement and for commercial transactions in a certain period. If several agreements are concluded between partners, it is possible to draw up a separate reconciliation act for each and even at different intervals.
Legal regulation
The mention of the act of reconciliation of mutual settlements is present in.
In particular, it is said here that the form of the act of reconciliation of mutual settlements between economic entities is not provided for by law.
Organizations have the right to independently develop the form of the document and approve it in their own.
Some accountants consider the act of reconciliation to be a primary document. This is motivated by the fact that, as usual, the document contains mandatory details that are typical for primary documentation.
The list of those is contained in the Federal Law No. 402 (formerly). But, according to the Federal Tax Service, the reconciliation act is not a primary document, since it does not affect the financial condition of the partners, but only states the facts that have already been accomplished.
At the same time, in the case of claiming the debt of the counterparty through the court, the reconciliation report may be one of the main evidence. To do this, a legally significant document must be signed by the heads of organizations.
In the process of technical reconciliation, only accountants can sign the document. Only the head can act on behalf of the legal entity.
Carrying out reconciliation acts with suppliers and buyers
When reconciling settlements with suppliers and buyers, it is advisable to follow the Guidelines for the inventory of property and financial obligations. It provides for the features of the inventory, and in particular the verification of calculations.
When reconciling settlements with counterparties and buyers, it is necessary to check the validity of the amounts that are on the accounting accounts.
So the account “Settlements with suppliers and contractors” is subject to verification. Check it against the documents in accordance with the corresponding accounts.
That is, when reconciling calculations, you need to check:
Carry out reconciliation on the basis of contracts, and other primary documentation. The data of the documents are compared with the data reflected in the accounts.
If there are several counterparties, the reconciliation act is drawn up separately for each in two copies. The document contains the following information:
- reconciliation period;
- the names of the parties;
- contract details;
- persons responsible for signing;
- accounting data from each party - opening balance, debit and credit amounts with reference to documents, closing balance;
- the amount according to accounting data on the date of reconciliation;
- signatures of the parties.
The main part of the reconciliation act is a table that contains information about all business transactions between counterparties. As a rule, the left part of the table reflects the facts of managing the compiler.
In this case, four columns are provided - for the serial number of the record, a summary of the operation, the amount of debit and credit. The right part is filled in by the party receiving the act in the process of reconciliation.
Each of the organizations, after entering their own credentials, calculates the debit and credit turnover, determining the final balance on the reconciliation date.
If there are no discrepancies, the totals of the left and right parts of the table should be identical. If there are discrepancies, the counterparty fixes explanations in the same act. After that, the act is returned to the initiator of the reconciliation.
What is a closing balance
What is a balance? It is the difference between receipts and expenditures in a certain period of time. In accounting, the balance is the balance of the account, that is, the difference between the amount indicated on the debit and the amount displayed on the credit.
Differentiate between debit and credit balances. In this case, individual accounts can simultaneously have both of these types. But in practice, not all accounting is subjected to analysis, but only part of it, for a certain time period.
It uses indicators such as:
To determine the final balance when reconciling calculations, it is necessary to add to the initial balance of the turnover of one side of the account and subtract the result of the turnover of the opposite side from the resulting total.
The universal formula for finding the closing balance looks like this:
If the opening balance is in the debit part of the account, then its sign is positive and negative when the indicator is in the credit part.
Debit and credit
What to display in the act of reconciliation for debit and credit? First of all, it is necessary to determine the accounts for which the facts of cooperation with the counterparty are displayed in the accounting.
When drawing up the act, the data of this account and the accounts corresponding to it are used. If the organization draws up an act of reconciliation with the buyer, then the document displays the movement on account 62, that is, the sale is Dt62 Kt90.
The loan reflects payment for goods sold - Dt50.51 Kt62. When a supplier organization has a debit balance, it means that more products have been delivered than paid for.
With a credit balance, the opposite is true - the buyer paid more than he received the product. In the case of a reconciliation with the supplier, the reconciliation act carries out movement on account 60. The payment for the goods is displayed on the debit, and its receipt on the credit is Dt41, 19 Kt60.
That is, for a simpler understanding, the essence boils down to the fact that the debit reflects the receipt of products, etc., and the credit shows the receipt of payment.
In case of detection of receivables, the organization sends the counterparty a reminder of payment indicating the amount of the debt, the procedure and the date of payment.
If the partner does not recognize his debt, you can file a lawsuit. Primary documents and accounting data become evidence.
In case of write-off of receivables, they are included in the company's expenses, taking into account the debit of off-balance account 007. The written-off amount is kept in accounting for five years in case of repayment by the debtor.
Video: supplier reconciliation act
The identified accounts payable are accompanied by the introduction of corrections to the debit of the accounts. An expired creditor is included in other income of the organization.
cover letter sample
When sending the reconciliation act to the counterparty, a cover letter is attached to it.
It should include the following information:
- reconciliation period;
- term of signing the act;
- sending option;
- way to confirm disagreements.
A sample cover letter for a reconciliation report might look like this:
“Organization ___ sends you, organization ___, a reconciliation act on DD.MM.YYYY. We ask you to sign one copy of the act within ___ days and return it to us by mail (e-mail, courier, etc.). If there are disagreements, please attach supporting documents (waybills, invoices, acts, etc.). In case of non-receipt of the signed act within the indicated period or disagreements on it, we recognize the balance of settlements as confirmed "
But in any case, it must be borne in mind that the reconciliation act unsigned by the counterparty will not have any force in the event of litigation.
Drawing up a protocol of disagreements
If disagreements are identified in the process of reconciliation of settlements, they must be agreed with the counterparty. may be part of the act itself.
When filling out the act, the initiator of the reconciliation at the bottom of the act makes the entry “According to ___, the debt of ___ is ___ rubles per DD.MM.YYYY.”.
If the counterparty agrees, then he simply puts his signature. In case of discrepancies, the counterparty, after entering its accounting data, makes an entry according to the state of its total.
Another option is that the counterparty draws up its reconciliation act and attaches a cover letter to it indicating the discrepancies and attaching copies of the documents of the period being reconciled.
It also allows you to draw up a separate protocol of disagreements and send it to the partner organization. At the same time, a request for a new sample act is performed, taking into account the data provided.
Fill example
The protocol of disagreements on the act of reconciliation is drawn up in free form.
It contains the following data:
- reconciliation period;
- identified discrepancies;
- corrected data;
- links to supporting documents (copies attached);
- final accounting result.
It should be noted that the obligation to sign the reconciliation act by the counterparty is not legally fixed. The Partner may refuse to reconcile settlements.
Therefore, the fact of applying the reconciliation act in the process of cooperation should be discussed at the initial stage, fixing the condition in the contract.
You should also specify the terms of signing the act. In this case, the refusal and untimely signing of the act become a violation of the terms of the contract.
The act of reconciliation of mutual settlements- a document reflecting the state of mutual settlements between companies during a certain time period. The purpose of using the reconciliation act is to determine the presence of debt or to assess the correctness of accounting for mutual settlements of organizations.
Any of the counterparties has the right to initiate the drawing up of a reconciliation act. The reason for this may be to check whether mutual settlements were drawn up correctly, and whether his partner has any debt. The act reflects all the operations carried out for a certain period of time. The review period is specified by the initiator.
After the act is signed, it must be sent to another counterparty, who must verify all the necessary data with the data that he has. If there are no errors, the party signs the document, and the corresponding seal is also affixed.
If there are discrepancies, they must be indicated separately at the end of the act itself. If the initiating party has any debt, it is possible to draw up an act of offsetting mutual claims, in which both parties will have the opportunity to repay the debt bilaterally.
The act of reconciliation of mutual settlements: filling out
The reconciliation act has a free form of filling (based on the letter of the Ministry of Finance dated February 18, 2005 No. 07-05-04 / 2). The act must indicate the required period for which all information was compiled, as well as the names of those counterparties between which it is established. It is necessary to indicate the date of its compilation, as well as assign an individual number.
All accounting data are given in the table (in the attached files). This data can also include data on transactions related to payment for goods and their delivery. In order to confirm the accuracy of all the information used, it is necessary to attach an appropriate document to each account associated with the amount in the roll-up act, which can include a check, invoice, etc.
All the indicated amounts reflected in the debit and credit accounts also indicate the date of all transactions performed. As a result, the total turnover associated with debit and credit is calculated, after which the final balance is determined.
To indicate the debt, at the end of the table it is necessary to write: “According to “Enter the name of the required organization” on “indicate the required date here”, the debt in favor of “indicate the second organization here” is “indicate the amount”. If there is no debt, you must enter 0.00 rubles.
In the absence of debt, chief accountants can sign this act. If there is a debt, as well as the refusal of an organization to pay the debt for some reason, you can apply to the court. In this case, it is necessary to have a certified signature of the head as well as a seal.
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Reconciliation Act- This is a document that shows the calculations of two organizations for a certain period. Since currently the current legislation does not provide for an official form of the act of reconciliation of settlements with suppliers, the organization, if necessary, can develop its own form of the act of reconciliation.
The data specified in the act of the organization initiating the reconciliation must fully match the data of the counterparty organization. At the end of the document, information about the existing discrepancies, if any, should be recorded.
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How to fill out the act of reconciliation
The reconciliation act is drawn up in any form by the accounting department in two copies, on which the seal and signatures of the chief accountant and the head of the organization are affixed. Both copies are sent to the counterparty, who, in turn, compares the data from the act with the information he has. If the counterparty agrees with the data specified in the act, he puts a seal, signatures and returns one copy back to the organization.
The act indicates its serial number, the period for which the reconciliation is made, as well as the names of the organizations between which the act is drawn up. The tabular part of the act indicates the numbers and dates of primary documents that confirm the supply and payment for goods and services (invoices, payment orders, etc.).
The reconciliation act can be drawn up for commercial transactions for the period specified by the organization initiating the reconciliation. Information from the act is verified according to invoices.
The information on mutual settlements specified in the act of one of the organizations must exactly match the information of the second organization (counterparty). If discrepancies are found, then information about them is recorded at the end of the document, for example: “According to LLC Organization-1, as of September 30, 2012, the debt of LLC Organization-2 is 50,000 rubles.”
Note! The reconciliation act can be signed only by chief accountants only if there are no disagreements between organizations regarding mutual settlements. However, when applying to the court, a document without the signature of the head of the organization will be considered invalid.
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