Accounting primary documents. The list of primary accounting documents and the rules for their execution
A rather important place among all the documentation that the accounting department takes is primary documentation. It is constantly checked by the tax service, and must be drawn up in accordance with the necessary norms and laws in force in the Russian Federation. What concerns the primary documentation, how to correctly draw up and draw up it, so that later we will not have problems with the tax inspection, we will analyze in our article.
Primary documentation in accounting what is it?
Primary documents are the grounds, in the presence of which records can be compiled in accounting, it can be entered into the general register. This is an important part of the management documentation of an enterprise or organization.
In all enterprises that the state forced to keep accounting records, business transactions must be formalized in accordance with the primary documentation. A business transaction is understood as any activity of an enterprise that entails movement Money or the structure of its assets.
According to the law on accounting, primary documentation must be completed simultaneously with economic activities, that is, immediately documented. But if this is not possible, you can make the documentation immediately after the end of the action.
Primary documentation can be executed both on paper and in electronic form. But in the second option, all papers must be certified electronic signature otherwise they simply will not be legally binding. But, if the contract clearly states the presence of a paper version of the document, then it must be available.
Will remain source documents must be 4 years old. During this period, the tax office has the right to request them at any time to check you and your counterparty. You should be especially careful about the documents in which you buy something. Remember, it is thanks to them that you can go to court if the need arises.
Separation of documents by stages of business
All transactions carried out by an enterprise or organization can be conditionally divided into 3 stages:
- Discussion of the terms of the deal. At this time, you must discuss all the nuances, and come to a consensus. The result of this stage will be the signing of the contract and invoicing for payment.
- Payment according to the transaction. It must be confirmed by an extract from your current account, if the payment was made using a bank transfer, or using checks and forms strict accountability if the payment was in cash.
The second option is often used by employees of the organization when they take money on account. - Receiving a paid product or service. There must be evidence that confirms that the goods were received or the service was provided, otherwise tax office simply will not allow you to reduce the amount of tax collection.
A consignment note or a check, in case of receipt of goods, or an act of work performed in the event of a service, can be used as confirmation.
What documents are required?
Depending on the operation to be carried out the list required documents may vary. Let's take a look at the most common list of required papers. Usually, all documents are prepared either by the contractor or the supplier of goods.
The list of documents looks like this:
Features of the accounting register
After the primary documents have been drawn up, they are checked in form and content. After that, if everything is done correctly, they are drawn up, and the economic grouping of the data that it contains in common system accounting... To do this, all information about the balance of the company's property, funds, business transactions from primary (free) documents are transferred to accounting registers.
The accounting registers themselves are specialized tables that are executed in a strictly specified form, in full accordance with the economic grouping of information about the company's property and the sources of its occurrence.
All existing registers are divided into 3 groups:
- By appointment. Depending on this criterion, the registers are divided into chronological, systematic, and combined. Each individual view has its own order of data storage.
- According to the generalization of data, the registers are divided into integrated and differentiated. Each can be considered from particular to general or vice versa, from reporting to primary documents.
- In appearance. They can have almost any shape: book, magazine, card, printed sheets.
Accounting registers must have:
- Full title.
- Specified time period for registration business transactions, to which billing period it belongs.
- Signatures and initials of responsible persons. This makes it possible, in case of disputable issues, to find and indicate the persons who took part in the transaction.
Conducted business transactions must necessarily be reflected in the period in which they were carried out. If the documentary reflection cannot be done directly during the business transaction, then the registration must be done immediately after its completion.
In general, accounting registers are created in order to accumulate and systematize information about the primary documents taken into account, for displaying financial statements. If the financial and primary documentation of the enterprise is stored in printed form, then at the request of other participants in economic operations or law enforcement agencies (if it is in their competence) copies must be provided by the very person who drew them up and presented them for signature.
1c accounting primary documentation
While doing financially - economic activity the accountant will have to work with a huge amount of documentation. These are all kinds of forms, contracts, accounting documentation, estimates and calculations. Some of them are not of great importance and are of secondary importance, but there are also very important documents in which even a minor mistake can lead to disastrous consequences both for the whole enterprise and for individual officials. These are the primary documents of the organization.
With the help of the 1C program, you can control and wield them much easier. In its functions there is a management with accompanying and cash documents, with warehouse documents and those related to retail.
To date software 1C company occupies a leading position among accounting programs that are constantly used in our country.
Among the most demanded functions of 1C are the following:
- Full automation of all types of accounting.
- Payroll to employees.
- Personnel and production accounting management.
The program has a large number of modes and settings, with which you can completely customize it for yourself, adjust it as it is convenient for you.
Registration of primary documentation is a complex and painstaking business, but simply necessary. Modern computer technologies and highly qualified staff will help you. If you approach it with all responsibility and knowledge of the matter, then there will be no problems.
In contact with
Accounting is a complexly organized system. On its basis, information is collected in primary documents, registration and their further analysis. Those. accounting is the expression of all financial and business transactions in monetary terms. You will learn how primary accounting is conducted from the article.
Everything has a price
Accounting allows you to bring all transactions to monetary terms. For example, labor relations, relations between buyers and suppliers, keeping records of working hours, relations with the state - paying taxes. It reflects not only the conduct of such operations, but also their analysis. Then, in the future, make it possible to draw a conclusion about the solvency and creditworthiness of the organization as a whole. And on the basis of this, eliminate weaknesses financial policy and choose a direction for further development.
Important: the basis for the direction of the further development of the organization is the conduct of primary accounting.
This is the foundation that allows you to collect all the necessary information.
Source documents
Above, we called the primary documentation the foundation of accounting at the enterprise. It can also be compared with the roots of a tree, from which the trunk and branches - registers - grow in the future. Leaves are synthetic accounting for accounts, which allows you to correctly and fully assess the work of the company.
Let's give a definition. Primary documentation is a specific document of a form clearly established by legislation, filled out in accordance with all accounting rules, recommendations of tax, banking, statically and a number of other authorities interested in this.
The primary documentation is approved by the statistics authorities. More specialized and narrowly focused documents - by departments for certain types activities.
Such documentation allows you to record and track financial and business transactions at the enterprise. Those. this is the basis of used in individual firms.
Filling rules
In addition to the fact that the statistical authorities are engaged in the approval of documents, they have developed a number of requirements for and filling out.
Mandatory filling:
- Full name of the document (abbreviation is not allowed);
- Date of issue of the document;
- Full information about the organization that prepares the document and to whom it is intended;
- Full Bank details counterparty, if required;
- Complete information about the business operation, expressed in quantitative and monetary terms;
- Information about the employee who has the right to certify the document (position, signature, transcript);
- Stamp or seal (wet).
Despite the fact that the above requirements are mandatory, in some cases, due to inattention or other reasons, it is possible to skip one or more items. This violation does not entail the invalidity of the primary accounting.
Types of primary documentation
Each separate financial and business transaction is issued a specific document. Here are the main ones.
- Invoice - for buyers, which indicates the name of the product or service, the bank details of the supplier;
- Payment order - for a supplier from a buyer, confirming the fact of payment, non-cash form;
- Receipt - for the buyer, according to which he paid the supplier for cash;
- Bank statement - allows you to see the movement of funds on current account enterprises for a certain period;
- Cash order - allows you to see the movement of funds at the cash desk of the organization;
- Overhead or universal transfer documents, invoice - confirms the shipment of material or the provision of services after payment. It indicates the name of the product, volume and cost.
- Consignment note - for the transportation of materials from the supplier to the buyer. It contains the full name of the supplier and buyer, TIN, legal address, place from where and where the goods are transported, information about the carrier.
- A sales receipt - like a waybill, confirms the shipment of goods from a supplier to a buyer. Must have a date, number and registered in tax office.
- An advance report is a reporting document confirming what the accountable funds issued to the employee were spent. In addition to it, a cashier's receipt, receipts, contracts-applications confirming expenses are attached to the A4 sheet.
- Time sheet - it records the number of hours that an employee has worked in the organization for a month;
- Settlement, payroll or payroll - on the basis of the first, payroll is calculated, and on the basis of the second, issuance.
Important: The above documents are typical and strictly unified by law. They cannot but be conducted at the request of the leader or somehow change.
It is allowed to introduce additional documentation, based on the specifics of the work.
Corrections in the primary documentation
It is not always possible to fill in the form correctly. Some are allowed to be corrected, others need to be rewritten. How the fix takes place is shown below.
Corrections in the primary documentation:
- Corrections are not allowed in a lax reporting document - it should be completely rewritten;
- In a document of strict reporting: cross out the error with a red line diagonally in one cell and put down "canceled", it is necessary to keep the wrong form;
- Any correction: cross it out, write the correct version on top and make an inscription "to believe corrected", seal and signature of the corrected employee;
- Never shade or thicken the strikethrough line, the incorrect entry should be visible.
Storage periods
The shelf life of different forms is different. They must be kept for at least 5 years. For example, all documents related to employees (salary, tax payments, personal files) must be kept for at least 75 years. This is due to the frequent requests of former employees for the calculation of pensions.
If you decide to free the shelves from old documents, after the expiration of the storage period, draw up a special act and collect a commission for the disposal of the primary documentation.
Outcomes
So, we examined how the primary documentation is maintained. It is the basis for all company accounting. Therefore, the conduct of primary accounting should be treated with all responsibility and care.
Primary accounting documents are unified. Statistical bodies are engaged in their development. The organization does not have the right to make its own changes to them. The name of the document, the date of execution, the full name of the counterparty of the buyer and supplier, the name of the goods in value and quantity, the signature of the authorized person must be filled in.
Corrections in the primary documentation are permitted. To do this, the incorrect entry should be crossed out and the correct option should be written on top, attributing to the "corrected believe", the date, signature and seal of the organization.
The storage period for primary documentation is 5 years or more.
Primary accounting represents the initial stage of the systemic perception of the registration of individual operations that characterize the business processes and phenomena occurring in the organization. Its objects are: procurement, acquisition and consumption of material resources, production costs, movement of semi-finished products and work-in-progress balances, volume of production, shipment and sale, settlements with suppliers, buyers, customers, banks, financial authorities, founders, etc.
Initial information about economic processes and phenomena is reflected in primary documents.
Primary accounting document - This is a written certificate of a business transaction, which is legally binding and does not require further explanations and details.
The primary accounting document must have:
- name - the financial and economic content of the business transaction. A document that does not have a name, as well as a document with an unclear, poorly readable name, will not have legal force;
- name, and in some cases addresses and current accounts in banks of the parties (legal and individuals) participating in this business transaction. The primary document, which does not contain the name and the corresponding attributes of at least one of the parties to the business transaction, loses its targeting and cannot be executed;
- date of compilation. In the absence or indistinct writing of the date, the document loses its targeting in time. In fact, such a document has no legal force;
- the content of a business transaction (object of documentation) arising from the name of the document in which it is available in general form;
- measuring instruments of an ongoing business transaction. The absence of meters in the document deprives it of the accounting and calculation base;
- signatures responsible persons- director of the organization and chief accountant.
Documents are filled out by accounting employees clearly, legibly using manual writing in ink or ballpoint pen paste, on a typewriter or using computer technology.
As a rule, standard forms are used for documents in the form of forms, which are of an interdepartmental nature. This includes the forms of orders, invoices, invoices, coupons, statements, etc. Primary documents should be drawn up at the time of the transaction, and if this is impossible for objective reasons, then immediately after its completion.
If an error occurs in the on-farm accounts, then you can apply the negative or reversal entry method. In this case, the erroneous entry is repeated in red ink or standard colors (blue, black), enclosing it in a rectangular frame.
Red color or rectangular frame will cancel the erroneous entry and then make the correct entry. There is a possible way to correct errors in the accounts by striking out and further correcting (the erroneous entry is crossed out with one line and a correct entry is made under it indicating the date of the correction and the signature of the accountant, if necessary, a certificate is drawn up revealing the need for correction and the reason for the error).
There should not be any corrections, erasures, or blots in cash and bank documents.
In working with any document, the accountant relies on certain principles and methodological foundations enshrined in official documents.
Based on primary documents, entries are made in accounting registers, cards, statements, magazines, as well as on disks, floppy disks and other media.
Accounting documents are external and internal
External documents come to the organization from outside - from government agencies, higher organizations, banks, tax inspectorates, from founders, suppliers, buyers, etc., they are drawn up according to standard forms. Examples of such documents are, payment request- order, payment request, supplier invoice, etc.
Internal documents are compiled directly in the organization.
There are the following types of internal documents:- administrative;
- exculpatory (executive);
- combined;
- accounting registration.
Administrative- these are documents that contain orders, instructions on production, performance of certain business operations. These include orders of the head of the organization and persons authorized by him to carry out business transactions.
Vouchers(executive) documents certify the fact of business transactions. These include receipts, acts of acceptance of materials; acts of acceptance and disposal of fixed assets; documents on acceptance from workers of manufactured products, etc.
Combined documents are both administrative and executive. This includes income and expense cash orders, payrolls for the issuance of wages to employees of the organization, expense reports accountable persons, etc.
Accounting documents are compiled in the case when there are no standard documents for the records of business transactions, as well as during the generalization and processing of source documents and administrative documents. These are certificates, distribution lists, etc.
Accounting documents are also subdivided into one-time and accumulative. One-time primary documents are used in the registration of each business transaction. Cumulative documents are drawn up over a certain period of gradual accumulation of homogeneous business transactions. At the end of the period, the totals are calculated in these documents for the corresponding indicators. Examples of accumulative documents are two-week, monthly work orders, limit cards for the release of materials from the organization's warehouses, etc.
Accounting documents are divided into primary and consolidated
Source documents are drawn up at the time of the business transaction. An example of such documents are invoices for the release of materials from the organization's warehouses to the workshops.
Consolidated documents are compiled on the basis of primary documents, for example, settlement and payment statement.
At the moment of fixing the data in the primary documents, accounting information appears that is not automatically registered. All quantitative and qualitative characteristics are subjected to logical, arithmetic and legal control before the preparation of primary documents. This control is carried out both by the workers involved in the maintenance primary accounting and employees of management services.
By signing cash receipts and debit orders, payroll slips, payment orders and claims, and other bank documents, the head of the organization thoroughly analyzes each business transaction.
In the process of obtaining accounting information, the following stages are distinguished:- preliminary work before drawing up primary documents;
- preparation of primary documents;
- approval of primary documents;
- the work of the accounting department in the preparation and processing of primary documents.
The collection of accounting information presupposes the appropriate work of various services of the organization. This stage is characterized by the highest level of analyticity and efficiency of accounting.
The second stage of the accounting process is the processing of accounting information. It involves direct participation in obtaining accounting information from employees of functional management services. So, when accounting for commodity material values on the basis of primary documents, it is envisaged to group and summarize data in the warehouse inventory cards of materials. Every month, data from cards and books is transferred to reports on the movement of material assets. In due time, warehouse managers and heads of departments submit these reports to the accounting department of the organization.
Executives are also involved in data processing. So, with the help of employees of various management services, the perpetrators of shortages and losses are identified.
After checking the arithmetic calculations, the legality and expediency of the formalized business transactions, accounting documents are registered, and then the economic grouping of their data is carried out in the system of synthetic and analytical accounts of accounting by recording in accounting registers.
Accounting registers are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. They serve to reflect business transactions on.
Accounting registers, depending on the structure, are divided into chronological and systematic. In chronological registers, business transactions are reflected in the sequence of their execution. Systematic accounting registers are used to group business transactions according to established criteria.
Accounting registers are kept in the form of accounting books, cards, statements, journals, as well as computer media.
Synthetic accounting is carried out in systematic registers, and analytical accounting - in analytical registers. The entries in the registers are carried out both manually and using computer technology.
The set and location of details in the register determine its form, which depends on the characteristics of the objects taken into account, the purpose of the registers, and the methods of registration. Accounting registration is understood as the recording of business transactions in accounting registers.
In the ledgers, all pages are numbered and bound. On the last page, indicate the number and certify it with the signatures of authorized persons. In some books, for example, in the cash register, the pages are not only numbered, but also laced with twine, fastened with a wax seal. Depending on the volume of accounts in the book, one or more pages are allocated for this or that account. Ledgers used for synthetic and analytical accounting.
Cards are made of thick paper or loose cardboard, without fastening together. They are kept in special boxes - file cabinets. Cards are opened for a year and registered in a special register to ensure control over their safety.
Bills differ from cards in that they are made of lighter paper and have a larger format. They are stored in special folders called registrars. Vedomosti is opened, as a rule, for a month or a quarter.
Records in accounting registers should be clear, concise, clear and legible. After registering a business transaction in the accounting register, an appropriate mark is made on the primary document to facilitate subsequent verification of the correctness of the posting. At the end of the month, the results are summed up on each page of the accounting registers. The final records of systematic and analytical registers must be verified by drawing up revolving statements.
After approval annual report accounting registers are grouped, intertwined and deposited in the organization's current archive.
Ways to fix erroneous entries in accounting registers
Exist three ways to fix erroneous entries in accounting registers: proofreading, additional entry, reversal.
Correction method can be applied only if the errors were discovered before the balance sheet was compiled or they took place in the accounting registers without affecting the correspondence of the accounts. This method consists in strikethrough with a thin line of incorrect text, numbers, amounts and inscriptions next to or above the correct text or amount with a corresponding reservation.
For example, if instead of 100 rubles. reflected 200 rubles, then you should cross out 200 rubles. and write on the top "100 rubles."
On the monetary documents no corrections and blots are allowed, even if specified, especially in numbers.
Additional entries are made in cases where the amount of a business transaction is erroneously underestimated. For example, a supplier has transferred 150 rubles from a current account. This business transaction is reflected by the correct correspondence of accounts, but its amount is understated to 100 rubles. The following was done accounting entry: debit of the account "Settlements with suppliers", credit of the account "Current account" - 100 rubles.
But since suppliers should transfer 150 rubles, then the missing amount of 50 rubles. it is necessary to draw up an additional posting: debit of the account "Settlements with suppliers", credit of the account "Current account" - 50 rubles.
Additional postings are made in the current or next month... This error correction rule applies in two cases: if the ledger on a separate line the data of the primary document was not recorded even when an erroneously underestimated amount of a business transaction was reflected in the accounting register.
Reversal method consists in the fact that the incorrect entry, mainly digital, is eliminated by a negative number, that is, the incorrect correspondence and the amount are repeated in red ink. At the same time, a correct entry is made with ordinary ink. Cancellations occur when the invoices are incorrectly matched or when an exaggerated amount is recorded.
When summing up the results of operations, the entries made in red ink are subtracted.
In Russia, legislation imposes on companies and entrepreneurs the obligation to formalize all transactions in the primary documentation. The task of such documents includes confirmation of the fact that happened (receipt of products, shipment from the warehouse, sale, etc.) and the legal registration of the operation performed.
The main requirements for their registration include the introduction of reliable information, drawing up during the operation or after its completion.
What is it for?
Primary documents are supporting documentation that confirms the conduct of all business transactions by entrepreneurs and companies... Registration is carried out in the sequence of operations. If they are incorrectly drawn up, the organization cannot make a reliable calculation taxable base, which is why there are disagreements with tax authorities, and the enterprise may be subject to penalties.
This documentation is accepted for accounting if it is drawn up in the form specified in the Regulations for the maintenance of accounting and financial reporting in the Russian Federation.
The standard form may include additional columns and lines with the preservation of all the details provided for by the approved form. When making changes, an order or order must be drawn up. You cannot change only the forms of cash transactions.
Primary documents provide information for the formation of reporting and accounting documentation. They can be drawn up on a computer program or handwritten, they are created to account for settlement, material or financial transactions of any scale.
Its varieties
The primary documents include and, invoices, pick-up sheets, invoices, etc.
In accounting, they are divided into several types:
- external(made outside the company);
- internal(made in-house).
Also, documentation can be cumulative and one-time:
- Cumulative documents (orders, limit fence cards) are drawn up for a long time and reflect the same repetitive operations.
- One-time documents (cash orders, and) are used to report on the performed operation.
Organizational and administrative instructions, orders, powers of attorney and instructions are considered documentation. They grant permission to perform the specified operations. Their information is not added to the accounting registers.
IN exculpatory documentation (payment requests, receipts, invoices, etc.) reflects the operation. Information about them is entered into accounting registers.
Some documents combine the signs of a voucher and a permissive type. These can be cash orders, payroll payrolls.
You can glean detailed information on all this reporting from the following video:
How to work with it correctly?
For the appropriate primary accounting, a schedule for the circulation of documentation is agreed with the determination of the order and timing of its movement in the company and sending it to the accounting department. It should be checked in form (for completeness and accuracy of compilation), content (interrelation of indicators) and arithmetically (by summing values).
First, you need to determine if it is an accounting document. It should reflect information about the completed business transaction. So, the movement of inventory items is indicated, in cashier's check- finance expense.
Accounting documents do not include drafts, notes, extracts from newspapers and documentation that is not compiled according to the rules.
Next, the relationship of the document to the organization is determined. The details of the company or specialist are checked (the name of the paper, the period of its preparation, the name of the company, the value and natural content of the business transaction, the positions of the responsible persons, personal signatures). All signatures must be authentic. The type of seal is also checked (in some companies there may be several seals - for documents and stamp).
After acceptance, the information is entered into the accounting registers, and a mark is made on the form. Business transactions should be reflected in sequence, grouped by specific accounts. Accounting registers in appearance are cards (for accounting materials and), books (main,) or magazines. According to the type of records, the registers are divided into combined (orders), systematic (general ledger) and chronological (registration log).
According to the requirements of Goskomstat, primary accounting documents should be drawn up as follows:
- fill out with a ballpoint pen, ink, on a typewriter or computer;
- be compiled neatly with clear and legible numbers;
- contain all the details;
- in financial papers all amounts are prescribed and indicated in numbers;
- contain the personal signature of the head, chief accountant or authorized persons;
- sealed with a seal.
Authorized persons are responsible for the accurate and timely preparation of documents to reflect the available information in accounting.
Error correction
Below is a list of the most common mistakes when drafting documents:
- application of forms that were made in the company independently, without confirmation by order from the head and appropriate registration in the accounting register;
- incorrect execution by the head of the list of authorized persons for signature;
- lack of details;
- the presence of omissions in the compilation of mandatory details, blots or corrections, violations of the rules;
- writing with a graphite pencil;
- adjustments to cash records;
- presence of arithmetic errors;
- no dashes in blank lines.
If there are any errors, the accounting document is not accepted by the auditing structures or is recognized as falsified.
Correction of cash and accounting documents is carried out according to the following rules:
- it is not allowed to use a proofreader, blots and corrections of a document (cash expense and receipt orders, receipts);
- if any errors are found, the papers should be canceled and re-completed;
- damaged or incorrectly completed documents are not destroyed, they are crossed out and applied to cash reporting on the day of their discharge.
The rest of the documents are corrected after their agreement with the counterparties and confirmation by signatures.
When correcting manual forms, incorrect details or amounts should be crossed out and the correct value should be written on top. In the fields of the line, the word "Corrected" is indicated and agreed upon by the persons who previously signed this document. The date of the correction is indicated. The use of a corrector, blots and wipes is not allowed.
In case of incorrectly executed and certified corrections, they will be considered invalid.
Documentation recovery
In the event of damage, destruction or loss of primary documents (on the basis of Instruction No. 157 H), the head of the head appoints a commission to analyze the reasons for their restoration and identify the perpetrators. Sometimes the leader cooperates with the investigating authorities, fire authorities or security agencies. The results of the work are documented in an act approved by the head. It is attached to the journal folder for other operations.
According to instruction No. 157 N, primary papers can be stored both on paper and on machine carriers (using an electronic digital signature).
Shelf life
According to Art. 17 of the Federal Law "On accounting", each company must organize appropriate storage of this documentation, accounting reports and accounting registers according to deadlines, but at least 5 years.
The storage of electronic documents is carried out in accordance with the requirements of the law and in the presence of machine media. At the same time, protection against unlawful adjustments is provided, which is assigned to the head of the company.
Penalties
Errors in primary documents or their absence can lead to financial losses of the company. According to Art. 120 of the Tax Code of the Russian Federation, for gross violations of the standards for accounting for costs and profits, penalties are imposed:
- in case of violation during one tax period - up to 10 thousand rubles;
- in case of violation during several tax periods- up to 30 thousand rubles;
- while decreasing tax payments- 20% of the amount of unpaid contributions, from 40 thousand rubles.
The absence of primary documentation and accounting registers is a gross violation of the norms for accounting for expenses, profits and taxable objects. They also include periodic reflection in accounting accounts, accounting registers and reports of business transactions, material assets, finance and intangible assets.
In the absence of these documents, the company is obliged to overpay taxes. Their withdrawal is possible at the direction of the relevant structures, the powers of which comply with legal requirements. At the same time, a register of seized documents is drawn up.
This material will give you an idea of:
users of accounting information;
the functions of the enterprise for the organization of accounting;
primary accounting documents, their types and mandatory details;
document flow;
accounting registers and their types;
accounting accounts and their structure;
a simplified working chart of accounts of a small business;
various forms of organization of accounting.
1. Documents in accounting
In accordance with Article 9 of the Law "On Accounting", all business transactions carried out by an organization must be formalized with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept.
Primary accounting documents are taken into account if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents, the form of which is not provided for in these albums, must contain the following required details:
- Title of the document;
- date of preparation of the document;
- the name of the organization on behalf of which the document was drawn up;
- the content of the business transaction;
- measuring instruments of a business transaction in physical and monetary terms;
- the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its registration;
- personal signatures of these persons.
The primary document is a written evidence of a business transaction (payment for goods, cash disbursement against a report, etc.).
An enterprise in the course of its activities can use independently developed forms of primary documents, taking into account the established requirements for primary documents. The forms of such documents are approved by an order on accounting policies enterprises.
All primary documents can be divided into the following groups:
- organizational and administrative;
- exculpatory;
- accounting documents.
Organizational and administrative documents- these are orders, instructions, instructions, powers of attorney, etc. These documents permit the conduct of certain business transactions.
Supporting documents- this includes invoices, requirements, receipts, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.
Some documents are both permissive and exculpatory. These include, for example, consumable cash order, payroll, etc.
Accounting documents filled in by an accountant. Among them are various reports, references. The information contained in them is also recorded in accounting registers.
Accounting registers Are specially adapted sheets for registering and grouping credentials. In appearance, the accounting registers are:
- books (cash, main);
- cards (accounting of fixed assets, accounting of materials);
- magazines (free or graded sheets).
According to the types of records produced, the registers are divided into:
- chronological (logbook);
- systematic (general ledger of accounts);
- combined (magazine orders).
According to the degree of detail of the information contained in the accounting registers, they are:
- synthetic (general ledger of accounts);
- analytical (cards);
- combined (order magazines).
Primary documents received by the accounting department (accountant) must be checked:
- according to the form (completeness and correctness of the document, filling in the details);
- arithmetically (counting amounts);
- by content (connection between individual indicators, the absence of internal contradictions).
For correct management primary accounting is developed and approved workflow schedule, which determines the order and timing of the movement of primary documents within the enterprise, their receipt in the accounting department. The schedule of movement of primary accounting documents may have the following form:
Records in primary documents should be made by means of ensuring the safety of these records for the time set for their storage in the archive.
After acceptance, the information from the primary document is transferred to the accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry in the accounting register is put down).
Primary and consolidated accounting documents can be drawn up on paper and computer media. In the latter case, the organization is obliged to make copies of such documents on paper at its own expense for other participants in business operations, as well as at the request of the bodies exercising control in accordance with the legislation Russian Federation, courts and prosecutors.
Organizations are required to keep primary accounting documents, accounting registers and accounting statements within the terms established in accordance with the rules for organizing state archival affairs, but not less than five years.
For submission to the archive, documents are selected in chronological order, are assembled, intertwined and hemmed into folders. The submission of documents to the archive is accompanied by a certificate.
An account is a way of grouping and reflecting changes in funds (property), their sources and the liabilities of an enterprise.
Transactions on the accounts are reflected in the monetary meter, that is, all property, its sources and liabilities (debts) of the enterprise are estimated, and its value is recorded on the accounts.
Enterprise funds can either increase or decrease. For separate accounting of increase and decrease in funds, the account is divided into two parts. The left side of the account is called debit, and the right side of the account is called credit.
Graphically, an account is usually presented in the form of a table consisting of two columns:
Depending on what is reflected in the accounts, they can be:
- active;
- passive;
- active-passive.
On the active accounts the accounting of the enterprise's funds and their movement is reflected (for example, fixed assets, production inventories, finished products, cash, settlements, etc.).
The active account is increased in debit, that is, transactions that increase it are reflected in the left side (debit) of the account.
The balance of the active account - the balance at the end and at the beginning of the period - is also debit.
Active account structure:
On the passive accounts reflects the sources of funds of the enterprise (for example, the statutory fund or authorized capital, profit) and liabilities of the enterprise (for example, a bank loan unpaid wage etc.).
The passive account increases on credit, that is, transactions that increase it are reflected in the right side (credit) of the account.
The balance of the passive account - the balance at the end and at the beginning of the period - is also credited.
Passive account structure:
On the active-passive accounts the balance can be either credit or debit.
The chart of accounts of accounting is approved by the Ministry of Finance.
3. Forms of accounting
Accounting forms differ in the number of registers used, their purpose, appearance and content.
There are three main forms of accounting:
- memorial warrant;
- journal-order.
The simplest form is "", since any operation on a primary document (or a group of homogeneous operations) is recorded in the "Journal-main" book, which combines a business transaction log (chronological record) and synthetic accounts (systematic record). The book "Magazine-main" looks like this:
First, the account balances at the beginning of the reporting period are recorded in this ledger, then - all transactions on documents, after which the turnover for reporting period(in this case, the correctness of the entry is checked: the amount of turnover for the reporting period should be equal to the amount of turnover on the debit of all accounts and the amount of turnover on the credit of all accounts) and account balances at the end of the reporting period are identified. The final balance is drawn up based on the account balances.
This form is used in enterprises with a small number of employees and with a small number of operations. One accountant can keep a book.
The "journal-main" accounting scheme looks like this:
Memorial order registration form based on the separate keeping of chronological and systematic records. Registration of accounting entries is made by special documents - memorial orders, which are drawn up on the basis of primary documents. Memorial orders are registered in a special journal (chronological record) and on their basis are made ledger entries(systematic recording).
The ledger account form is built with a breakdown of debit and credit for each offsetting account and looks like this:
The ledger in this form is also called the checkerboard.
On the accounts of the general ledger, only the current turnovers for the reporting period are taken into account. Therefore, according to the data of the general ledger accounts, a revolving sheet for synthetic accounting accounts is compiled (in this case, the completeness and correctness of the recording of business transactions is checked; the total of turnovers on the debit and credit of the accounts is compared with the total for the ledger). It also determines the account balances at the end of the reporting period for which a new balance is drawn up.
Compared to the main magazine, the memorial order form does not limit the number of transactions recorded, specifies changes in funds on accounts, expands the possibilities for the division of labor between accounting employees and automation of accounting.
The scheme of this form of accounting is as follows:
However, in this form of accounting, the same entries are repeated many times in different accounting registers, which increases the amount of work. There is a simplified version of this form for small businesses - using accounting sheets: fixed assets accrued depreciation charges(wear); production stocks and finished products; production costs; cash and funds; settlements and other operations; settlements with suppliers; wages.
The statement is an accounting account that reflects initial balance, turnovers for the reporting period on debit and credit on the basis of documents with a breakdown by corresponding accounts, the balance at the end of the reporting period. For example, the form of a statement for accounting for cash at the cash desk looks like this:
These statements are summarized in chess sheet, on the basis of which the turnover sheet is compiled. According to the turnover sheet, a balance is drawn up.
The scheme of the simplified form of accounting is as follows:
At journal-order form of accounting accumulative statements and development tables are drawn up on the basis of primary documents. In this case, homogeneous transactions related to a specific account are recorded in journals in chronological order according to the corresponding accounts. At the end of the month, each journal calculates the total of the turnovers on the corresponding accounts. These totals represent accounting entries(memorial warrants) for entries in general ledger accounts.
Cumulative journals are called order journals. Order journals are based on credit, i.e. records of transactions are made on the credit of a specific account in correspondence with the debit of different accounts.
The order log looks like this:
Monthly turnover totals from order journals are transferred to the accounts of the general ledger, which has the following form:
The credit turnover is transferred to the general ledger account in one total amount per month, since it is contained in an expanded form in the order journal. Debit turnover in a general ledger account is posted to correspondence with other accounts. In the general ledger account, the debit turnover is collected as data is posted from different order journals. After the posting of turnovers from the order journals to the general ledger accounts is completed, the totals are calculated on the debit of each account, the balance at the end of the month is determined and the balance is compiled.
The journal-order form of accounting can be presented in the following form:
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