List of unified forms. Obligation of unified forms of primary accounting documentation

Primary accounting documents have essential not only in accounting matters, but also in relation to tax legislation, in particular, determining the amount of obligations. Therefore, it is extremely important for the person responsible for compiling the primary documentation to know all the nuances of accounting, and in addition, to understand their classification to simplify the work.

What are primary accounting documents

The primary documents are considered to be those documents that register certain economic actions that have already been carried out. Leaving an entry in accounting and entering it into the register is possible only if there is primary accounting documentation. She is considered integral part enterprise management systems. Based on this, we can safely say that the primary documents accounting- this is a documentary confirmation of the transactions carried out related to the economic activity of the entity and brought some economic effect.

Classification

All points affecting the issue of primary organizations are subject to the provisions and norms of 402-FZ. The regulation indicates that these certificates are needed when interacting with tax structures as confirmation of the correctness of calculations. This means that the tax authorities will not have any complaints about the process of determining the tax base.

In accordance with current regulations, primary documents must be stored for 4 years. During this period, tax authorities can at any time request documents for examination and verification. In addition, primary documentation often serves as an evidence base in litigation.

It should be noted that specific forms of primary documentation are not enshrined at the legislative level. On this issue, a business entity has the opportunity to choose the option that will satisfy its needs and will serve as a good help in further work.

Primary accounting documents: list

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

1. Of the contract. They specify the specific terms of the transaction, the responsibilities of the parties and financial issues. In general, all the conditions that are in one way or another related to the transaction are indicated here. Note that for some transactions, the written form of the contract is not required. So, from the moment the buyer receives sales receipt, the deal is considered concluded.
2. Accounts. Using documents of this type the buyer confirms his willingness to pay for the seller's product (service). In addition, invoices may include additional conditions transactions and fixed specific prices that the seller sets for their products and services. If for some reason the buyer is not satisfied with the product (service) presented to him, on the basis of the invoice, he has the right to demand a refund of his funds.
3. Packing list. It displays complete list all goods or materials that are transferred. The waybill should be drawn up in several versions, depending on the number of participants in the transaction.
4. Acceptance certificate. It is drawn up on the basis of the results of the provision of the service as confirmation that the result of work meets the previously stated criteria and is fully approved by the receiving party.
5. Calculation statements. They display all the questions related to the payment of wages to hired personnel. Moreover, all information regarding bonuses, bonuses and other mechanisms of financial incentives for employees should be displayed here.
6. Delivery and acceptance certificates No. OS-1. This type of documentation is used to record any activities related to the entry or exit of fixed assets.
7. Cash documents to which cash receipts and receipts belong, and in addition, cash book... They contain information on financial, carried out in the framework of the implementation, a variety of transactions.

Classification

The types of primary documents in accounting 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 the division of primary documentation into internal and external.

An internal document is the property of the company and is issued by it to resolve certain issues. It is compiled by the firm's specialists and extends its effect exclusively within the jurisdiction of the firm. Thus, the specified category consists of those documents that are necessary for effective maintenance economic activity within one company. At the same time, if the document comes to the company from the outside or is drawn up by the company's specialists and subsequently transferred to other legal entities ( tax authorities, customers, etc.), it will be recognized as external.

In turn, internal documents also have their own classification features, which make it possible to group them into three categories:

1. Administrative (organizational). They indicate the information that must be conveyed to the knowledge of the company's employees, structural units and branches and their managers. With their help, the company issues certain orders that must be carefully followed. This group includes a variety of orders, orders and much more.
2. Executive (exculpatory), which initially display the facts confirming the conduct of certain economic operations and their completion.
3. Accounting documents. This category is generalized and is needed to systematize the information contained in other papers and their further collection into a single document.

Under certain circumstances, the documentation can also be combined. V this group include those papers that can simultaneously contain key features of organizational and supporting documentation. The most striking examples here are various cash orders, claims, advance reporting and much more.

Accounting registers and their classification

When making any transaction, primary documentation is prepared. As soon as it is fully completed, all the information specified in it must be duplicated in the appropriate accounting register. And it is a kind of carrier that accumulates the main information on the transaction. Based on the essence of the register, there are several classification signs... For example, in appearance, registers appear before users in the form of books, simple sheets and accounting cards.

Based on the mechanisms for maintaining the register, 3 more groups can be distinguished:

1. Chronological, in which all the events that have occurred are indicated with strict adherence to the time frame. That is, first you need to indicate those operations that happened earlier, and so on. Such registers are the most complex, since they contain a huge amount of information, and quite often you can not take into account any action.
2. Systematic, in which initially all transactions are entered in the form economic indicators... Thus, registers of this type reflect the economic effect of completed business transactions and analyze the indicators of expenses and income. The most striking example of a systematic register is the cash book.
3. Combined, which have fundamental features of both systematic and chronological registers.

Content of primary documentation

Many users have a question about what relates to primary documents accounting, and what requirements are imposed on them. At the legislative level, several provisions are enshrined that establish that in the documents of the primary couple in mandatory certain information must be present. In particular, in accordance with clause 2 of article 9 of FZ-402, the primary documentation must contain the following information:

• Title of the document;
• Date of preparation;
• information about the person who made specified document(full name of the enterprise);
• the essence of the economic activity associated with this document;
• financial calculations regarding the transaction that took place;
• signatures of officials responsible for the transaction and their initials.

Sample primary accounting document

Document processing rules

The legislator establishes certain rules for the preparation of primary accounting documents. Thus, one of the key requirements is the accuracy and absence of any grammatical and punctuation errors and typos. If tax office detects certain shortcomings, the offender will have to redo the document again, and in case of a repeated violation, you can get penalties. In general, on this issue, close attention should be paid to the following recommendations:

1. The use of ballpoint and ink pens, special computers and computers is allowed.
2. Compilation can begin when it is supposed to carry out some business transactions to be displayed. At the same time, in exceptional situations, it is quite possible to draw up a document after the completion of the transaction.
3. All calculated data should be displayed both in numerical form and in writing. Thus, there should be a prescription next to each number.
4. It is extremely important to fill in all the details indicated on the form. If for some reason there is no information, you cannot leave an empty line. A dash should appear in it.

If you do not adhere to these recommendations, you can face significant difficulties. So, if the tax service during the audit recognizes the document as incorrect, there will be doubts about the correctness of the calculations and determination tax base.

If for some reason it is necessary to make certain corrections, in no case should you use correctors and shading, as they are unacceptable. Corrections can be made in the following ways:

1. Outline fix. If incorrect information is indicated, it must be crossed out with a thin line, and the correct data must be indicated next to it. At the same time, there must be a footnote in place of each such correction. "Faith corrected" with indication of the date of correction and signature official who made the change. However, we note that in the case of documents showing receipts and expenditures Money, this method would be impractical.
2. Additional entry. This method is used in situations where the total values ​​of transactions are drawn up with significantly reduced indicators. In order not to compose the document in a new way, you can make additional postings for the missing amounts in the current period or following it.
3. Reversal. Incorrect entries are corrected with negative values. All incorrectly specified information is repeated in red ink, and the correct entries are indicated next to it.

The primary text can be drawn up both in writing and in electronic form... V recent times many companies duplicate information and compose both paper and electronic versions... The former are later used for internal interests, but electronic copies are sent for verification to the Federal Tax Service upon request.

Several conclusions can be drawn. The state does not approve any mandatory forms for primary documentation, which gives economic entities the right to independently determine the form of the document, which will be further used in practice. Immediately after registration of the document, all data from it must be transferred to the accounting register.

Primary accounting document - a carrier of information about a business transaction of an economic entity. List of persons who are economic actors, defined by Art. 2 ФЗ-402 "On accounting". The same law defines the requirements for the form and filling of accounting acts, as well as the basic rules for their reflection in accounting.

Modern legislation does not oblige subjects of private law (created on private deposits) to use unified forms of primary accounting documents when processing transactions. But if the reader is a subject of public law (with a share of municipal or federal participation) or enters into transactions with such entities, then without unified forms not enough.

Organization of primary accounting

To determine what belongs to primary documents and what does not, you can use simple rule: the document reflects a real operation to change the composition of the property of the enterprise - it means "primary". Of course, this is a very simplistic approach (and it has exceptions), but it almost always gives the correct result.

So, it cannot be attributed to primary acts: orders and orders of the administration, accounting certificates, accounts (see what), receipts, etc. On the basis of these papers, accounting registers should not be filled out. But it is also impossible to belittle their significance, since it is they that form the prerequisites for the implementation of business transactions and, therefore, can serve as evidence of the intentions of the parties to the transaction.

Article 9 of FZ-402 provides an exhaustive list of requirements for primary documents. Based on the "primary", drawn up in compliance with this standard, the company can display information about its operations without risk, without worrying that they are recognized as fictitious.

Basic compilation rules:

• the reality of events (the document must be drawn up upon the fact of an action - transfer of property, identification of shortages, acceptance of goods, etc.), if the event is only planned, then it cannot be formalized as a "primary", and even more so it cannot be entered into the accounting data;
• the act must contain information about the parties who participated in its preparation (who is transmitting and who is receiving), all data identifying the business entity are indicated;
• the real time and place of the operation (if the goods were transferred in the city of H, then in no case should it be indicated that the transfer act was drawn up in the city of P, since the controlling authorities have the right to demand an explanation of how the goods from the warehouse in the city of H ended up in the city R. And if the entrepreneur cannot substantiate this circumstance, the transfer can be recognized as fictitious);
• the content of the operation (if the entrepreneur has doubts about the name of the operation to which he is the "primary", you need to review the contract between the parties and determine from it what the counterparties are obliged to do: perform work, provide services or deliver goods);
• natural and monetary units operations;
• job title, initials, signatures of persons authorized by the parties to confirm the fact of the operation (see).

A document that meets the listed requirements is almost always subject to inclusion in the accounting registers by subjects of private law. An exception may be those cases when the parties in the contract agreed on the form of drawing up primary acts, but for some reason this form was not followed by one of the parties. In this case, the counterparty who received the wrong "primary" can appeal the actions of the culprit through the court.

It is useful to know how to arrange it correctly. The structure of the document, the procedure for drawing up and signing.

Notes to participants legal entities: and how to fill it in correctly.

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Types of documents

Classification of primary documents - exclusively theoretical aspect which has little effect on practical work accountant. Conventionally, the following types of "primary" can be distinguished:

• strict reporting / not strict reporting;
• bilateral / one-sided;
• one-time / consolidated;
• on paper / electronic.

Today, in the accounting of subjects of private law, strict reporting forms are practically not used. Powers of attorney, cash orders, invoices entrepreneurs can form independently, in compliance with general requirements legislation.

What is a bilateral or one-sided primary document is determined by the number of parties involved. So, payment order- a one-sided primary document, since it indicates the action of only one party - the payer. And for example, the waybill is two-sided, since according to this document the supplier performs an active action - sends, and the recipient - receives.

How to draw up primary documents

Computerized Accounting provides an almost automatic procedure for issuing primary acts. Each accounting software offers forms of "primary", ranging from contracts and ending with complaints (see).

Forms from updated computer programs fully satisfy all the requirements for reflecting business transactions in the company's accounting. But if these forms do not fully reflect all the actions of the parties, then you need to independently draw up the document that fully confirms the reality of all aspects of the operation.

At self-drafting forms can be based on their unified forms, which are approved by the Decree of the State Statistics Committee of the Russian Federation No. 7 dated 01.21.2003. Due to the fact that these forms are not mandatory for subjects of private law, each entrepreneur can modify them to suit his needs, without forgetting to comply with the mandatory requirements (Article 9 of the Federal Law-402).

Important! Forms of primary documents developed specifically for working conditions specific enterprise, says none other than the head of this enterprise with his order on the organization of accounting. There are no requirements for this order either, but it is better to draw it up every New Year taking into account the prescriptions of dynamically changing legislation.

But even if for any reason in the accounting of an enterprise, "primary" forms are used that are not approved by the management, but signed by them, it means that these documents have legal force.

It is necessary to fill in the forms of primary acts in compliance with the following rules:

• not allow corrections;
• enter reliable and understandable information (no non-normative encodings or incomprehensible abbreviations);
• all empty columns must be filled in with a dash;
• if an addition is required to the form of the form, then it is indicated before the signatures of the parties (it is useful to find out).

An original of the primary act is prepared for each signatory. If the form is signed by two parties, then two originals are made, if one, then there can be only one original.

The damaged form should be crossed out and sent for recycling.

Storage of "primary" and provision of information on business transactions

The originals of primary documents are kept by each participant in the business transaction. Goskomstat Resolution No. 7 stipulates that the "primary" is stored in files in chronological order for each accounting register. This is the most convenient format for accumulating and processing accounting information.

The binders are stored in the archive of the enterprise. The term and procedure for storing each type of primary documents and accounting registers is determined by Order of the Ministry of Culture of the Russian Federation No. 558 of 08.25.2010 (with amendments and additions). Usually the shelf life is three years, but there are a number of documents that need to be kept for much longer.

To the employer's piggy bank: how to compose. The procedure for registering part-time workers and calculating salaries for such employees.

Is it possible to . Features of the appointment and extension of the test for employees during employment.

All business transactions must be carried out with the preparation of primary documents, on the basis of which accounting is kept.

Accounting documents are classified according to various criteria:

by appointment;

by the volume of transactions reflected in them;

by the way of use;

by the number of transactions taken into account;

at the place of compilation;

by filling method.

Accounting documents by appointment can be divided into groups:

TO organizationally-administrative documents include orders, instructions, instructions, powers of attorney, etc. These documents contain an order, permission, order or the right to conduct a business transaction. The information contained in these documents is not entered into accounting registers, since they do not reflect the very fact of the transaction.

TO exculpatory(executive) documents include invoices, requirements, receipts, acceptance certificates, etc. Supporting documents are drawn up at the time of the transaction, reflecting its execution, and represent the source of primary accounting information or the first stage of the accounting process. The information contained in them is entered into accounting registers.

There are a number of documents that combine permissive and justifiable character, such documents are referred to as combined(payroll, cash outflow order).

Accounting documents are filled in by an accountant to justify entries that do not have other documentary evidence. These are various calculations and certificates that play an auxiliary role and are compiled to facilitate and speed up the work of the accounting department (accounting certificate to reverse an erroneous entry; distribution of enterprise profits, general production, general business, non-production costs, etc.). Information from such documents is also entered into accounting registers.

Unified forms of primary accounting documentation

In accordance with the Law on Accounting and Resolution of the Government of the Russian Federation of 08.07.1997 No. 835 "On Primary Accounting Documents", the State Statistics Committee of the Russian Federation, in agreement with the Ministry of Finance of the Russian Federation and the Ministry of Economy of the Russian Federation, approves albums of unified forms of primary accounting documentation.

The use of unified forms of primary accounting documentation is regulated by the Regulations on accounting and reporting in the Russian Federation.

Primary documents are accepted for accounting if they are drawn up according to unified forms approved by the State Statistics Committee of the Russian Federation. Unification of primary forms accounting records is of great importance for improving accounting, as it establishes and consolidates uniform requirements for documenting the economic activities of organizations, systematizes accounting, excludes obsolete and arbitrary forms from circulation, contributes to the rational organization of accounting.

Goskomstat of Russia, as necessary, makes changes and additions to the unified forms of primary accounting documentation, and also ensures the further development of unified forms of primary accounting documentation.

Forms of unified documents are adapted for accounting in conditions of mechanized processing of accounting data, as well as for manual processing. In the forms duplicate details are excluded, areas of location of indicators to be processed by machine are outlined with thickened lines, forms are used in accordance with GOST 9327-60 - A3 ( 297 x 420); A4 (210 x 297); A5 (148 x 210). The formats of the forms indicated in the albums of the uniform forms are recommended and are subject to change.

Each of the forms has been assigned a code designation according to the All-Union Classifier of Management Documentation (OKUD), which is affixed as a separate attribute in the upper right corner of the form.

The organization, if necessary, can add additional details to the unified forms. In this case, without fail, all the details of the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia must be left unchanged, as well as the requirements of the standards for their structure and design must be observed. Removing individual details from unified forms is not allowed. The changes introduced must be formalized with the appropriate organizational and administrative document of the organization.

Documents, the form of which is not provided for in these albums, must be approved in the order on accounting policy enterprises and must contain the following mandatory details:

name of the document (form);

form code;

date of compilation;

measuring instruments of a business transaction (in kind and in monetary terms);

the names of the positions of the persons responsible for the performance of business transactions and the correctness of its registration;

personal signatures and their transcripts.

The forms of such documents can be a separate appendix to the accounting policy of the organization for the corresponding year and be approved by a separate order (decree) of the head of the organization.

What documents belong to the primary, every 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 operations of an economic nature. A novice accounting specialist needs to figure out what it is, what the primary documents are for, how to draw up and store them. Otherwise, problems with regulatory authorities cannot be avoided.

Legal entities and private entrepreneurs can transfer funds to each other only on the basis of certain primary documentation. It is assumed that the primary is drawn up even before the business transaction has passed, however, the legislation does not exclude the possibility of drawing it up to complete the transaction, however, there must be good reasons for this.

Both primary and consolidated accounting documents must include the following details: name of the form; the date and place where it was drawn up; full name of the company that prepared it; what accounts are used to transfer funds; full name of the responsible officer, etc.

What are they needed for

Primary documents (PD) are a mandatory component of accounting. They are drawn up in the course of business transactions and serve as proof that such transactions have been completed. When conducting a transaction, a different number of primary documents may be involved: it depends on the specifics of its implementation.

The list of operations that must be carried out during the transaction:

1. Signing a contract with the recipient. If it is permanent, you can sign one contract for several transactions, however, in this case, it is worthwhile to immediately discuss the timing of the work, the sequence of settlement operations and other nuances.
2. Billing for payment.
3. Direct payment, which is confirmed by cashier's check(or commodity), if we are talking about cash payment, or bills, if money is transferred by bank transfer.
4. When the goods are shipped, the contractor hands over the invoice to the client.
5. After the provision of services in full, the contractor must receive an act of completed work from the client

Existing species

There are 6 main types of PD 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 "primary accounting document" is given by Article 60-1 of the Russian Tax Code: Primary documents are documented evidence that the operation was performed or there is an event that gives the right to perform it. Such documents can be in paper form or on electronic media. Accounting is based on similar documentation.

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

One more normative act, in which the definition of primary documentation is given, and also its forms are determined - the law on accounting and financial reporting.

Russia is a country in which the legislation on accounting and payment of taxes changes from time to time. Given the fact that the forms can be changed or supplemented, it is necessary to track 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 certificate, which used to have an arbitrary shape.

The Administrative Code 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

PD are the basis for starting accounting for certain transactions and making entries in the accounting register. Such a document acts as a written evidence of the fact that a business transaction was performed.

Those primary accounting documents, the forms of which are not officially approved, are approved by the head of the organization by issuing a corresponding order. They must contain all the mandatory details that are provided for by law.

Such documentation must be prepared on paper and supported by the signature of the person who drew up the document. If an electronic document is used, it must be signed with an electronic signature.

Unified forms of PD are not binding for use. The exception is cash documents, which are approved by authorized structures.

The PD form must contain the following mandatory data:

• Title of the document;
• the exact date of the operation;
• what does the business operation consist of in kind and in value terms;
• the name of the structure that makes up the document;
• information about the persons who are responsible for ensuring that the document is executed correctly.

Such documents are divided into the following groups:

• accounting of wages;
• accounting of executed cash transactions;
• accounting of fixed assets;
• accounting of construction and repair work.

Filling rules

Reporting documents should be drawn up accurately and clearly.

Fundamental rules:

• it is allowed to use ballpoint and ink pens, you can use computers and a typewriter;
• it is necessary to draw up such documentation at the moment when the transaction is only planned;
• it is allowed to draw up documents after the operation, if there are objective reasons for this;
• all possible details are reflected in the document;
• in the absence of any information, you can put dashes.

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

The first organization receives from the outside: from government agencies, higher organizations, banking structures, tax officials, etc. Examples of external documents: invoices, payment orders, or claims. Concerning internal documents, then they are compiled directly in the organization.

If the document is filled in incorrectly, the organization will experience difficulties in determining the tax base, and this may lead to disagreements with the tax service.

Correcting content

It happens that even an experienced accountant, who has drawn up a document more than once, makes a mistake. It is possible to correct it only when the document was not reflected in accounting, that is, it was not posted. It must be remembered that making corrections with a stroke is unacceptable.

You can only use the following three methods:

• additional entry;
• reversal method;
• proofing method.

The latter applies in the case when a mistake was made in accounting register, however, it does not apply to the correspondence of accounts. This method is appropriate to use before the balance is drawn up. In this case, the wrong number or other sign must be crossed out with a thin line, and the correct value must be indicated next to it. Indicate on the side - "to believe corrected", and put the date and signature.

An additional entry will be appropriate if the amount of the transaction that is being carried out was underestimated.

The reversal method involves correcting an incorrect entry with a negative number. The incorrect number is indicated in red ink, and the correct entry is immediately made, which is made in the usual color.

Clarifications on the reconciliation act

Reconciliation acts are not legally related to primary documents, therefore they are not regulated regulatory documents... They display the settlements made for a certain period between companies that have the status of a legal entity, or individual entrepreneurs.

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

In what cases is it important to draw up a reconciliation report:

• when the seller has a wide selection of goods;
• in case of granting a deferred payment;
• if the price of the product is high;
• if there is a regular relationship between the parties.

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

Storage periods

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

For different types different storage terms are provided for documents:

We have developed an accounting policy. Do we understand correctly that it is necessary to approve in its composition all the forms of the primary system we use: both developed independently and applied in unified forms?

The forms of primary accounting documents, developed independently, must be cited as applications to accounting policies p. 4 PBU 1/2008... There should be:

• document forms you have developed that are not contained in uniform form albums;
• unified forms that your organization has added with its details.

If you use the forms of documents approved by Rosstat (Goskomstat) without making any changes to them, then you do not need to make them an annex to the accounting policy. In this case, it is enough to indicate that you draw up the primary accounting documents according to unified forms. This can be done by adding, for example, a phrase like this:

“For documentary confirmation of the facts of economic life, the organization uses unified forms of primary accounting documentation, approved by:

• Resolution of the Goskomstat of Russia dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for fixed assets accounting”;
• Resolution of the Goskomstat of Russia dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing out items, works in capital construction”;
• Resolution of the Goskomstat of Russia dated December 25, 1998 No. 132 “On approval of unified forms of primary accounting documentation for accounting trading operations" and etc...".

For the first time, an accounting policy and annexes to it are approved by order of the head within 90 days from the date of entering information on the creation of an organization in the Unified State Register of Legal Entities. Then there is no need to approve a new accounting policy every year or issue an order to renew the old one. If necessary, the accounting policy can be changed or supplemented Art. 313 of the Tax Code of the Russian Federation; nn. 4, 8, 9, 10 PBU 1/2008.

Accounting accounting policies and accounting policies for tax purposes can be drawn up: in the form of two separate documents or in the form of one document with two sections (one on accounting issues, and the other on tax issues).

Option for order to approve accounting policy:

Limited Liability Company "White Swan"

ORDER No. 10
on accounting policy

Podolsk

In accordance with Federal law dated 06.12.2011 No. 402-FZ "On accounting"

I order:

1. To approve the Regulations on the accounting policy of the organization for accounting purposes for 2016 (hereinafter - the Regulations) (appendix to this Order), including the album of forms of primary accounting documents, which is an appendix to the Regulations.

3. Control over the implementation of this order shall be entrusted to the chief accountant Olga Konstantinovna Petrova.

I have read the order: