Primary accounting data. Primary accounting at the enterprise: concept and principles of organization
Concept and objectives primary accounting
Primary accounting is the basis for the functioning of accounting and other types of economic accounting.
Definition 1
Primary accounting is a single, repetitive, process of collection, registration, measurement, accumulation and storage of information carried out according to certain rules.
In an automation environment accounting this definition primary accounting should be supplemented by the processes of information transfer and its primary processing.
Primary accounting is aimed at solving the following tasks:
- firstly, the assessment and development of criteria for the selection of facts of financial economic activity;
- secondly, the development of an unambiguous explanation of the objects and events of economic activity, reflected in the accounting;
- third, ensuring the simultaneous implementation of the process of observation and measurement of the facts of financial and economic activities;
- fourth, ensuring the implementation of the control function of accounting.
Remark 1
The result of primary accounting is the formation of primary documents.
Primary documents as a form of implementation of primary accounting
Definition 2
An accounting document is a written certificate confirming either the fact of a business transaction, or the right to perform such an operation, or the establishment of personnel liability for the property entrusted to them.
The financial and economic activity of business entities is a set of different and diverse business transactions, each of which requires the mandatory registration of primary accounting documents containing information about the operation or the right to perform it. Primary accounting documentation reflects the processes of procurement (supply), production and sale of the results of the production process, as well as financial, settlement and other operations carried out inside and outside the economic entity.
The value of the primary accounting documentation can be expressed as follows.
Documents act as the basis and means of confirming the reflection of the operation in the accounting accounts.
Primary documents are used for the implementation of operational leadership and management.
Primary documents provide legal support for decisions made in the organization.
Documents act as a means of control over the property and obligations of the organization.
Primary accounting purposes
Based on the foregoing, the main goal of primary accounting can be formulated as follows: ensuring coordinated interaction component parts a primary accounting system that at any time during the functioning of this system of interested users of accounting information with the necessary data on the state, movement and storage of assets, capital and liabilities of the organization, as for the current reporting period and for the periods preceding it (at least five years).
In addition to the main goal of primary accounting, a number of additional goals can be distinguished, which include the following:
- firstly, ensuring the safety of the organization's activities. Correct organization and implementation of primary accounting is a guarantor economic security an organization that allows it to defend its position in financial disputes with regulatory authorities (tax and other authorities);
- secondly, providing the basis for the reflection of business transactions in the accounting accounts. Each business transaction is subject to documenting... Registration of business transactions with primary documents is carried out in the chronological sequence in which they are actually carried out;
- thirdly, strengthening the rule of law, due to the fact that primary documents are the main source of information for the implementation of subsequent control of the legality, expediency and correctness of the implementation of business transactions.
Requirements for the organization of primary accounting
The full implementation of the goals and objectives of primary accounting is ensured if certain requirements for its organization are met.
Primary accounting must meet the following requirements:
- firstly, primary accounting should be carried out within the framework of a specific economic entity;
- secondly, primary accounting should be visible and measurable;
- thirdly, primary accounting should contain an unambiguous interpretation of specific facts of economic activity.
Primary documents should be drawn up on unified (not necessarily from January 1, 2013) or on forms independently developed in the organization and approved in the accounting policy or other administrative document. To accept a primary document for accounting, it must contain the mandatory details provided for by law (details of the name, date of compilation, name of the organization, characteristics of the content of the fact of economic activity, its natural or monetary measure, titles of positions and signatures of persons responsible for drawing up the document).
It should be noted that not all facts of economic activity are subject to reflection through primary accounting. Of the entire set of facts of economic activity, only those that lead to a change in the quantitative or qualitative state of accounting objects are subject to registration. Thus, the objects of primary accounting are only those facts that provide a change in the property, capital or liabilities of the organization.
Content
Maintaining
- Primary accounting documents and their content
Classification of primary accounting documents
Standardization and unification of primary documents
Documenting business transactions and workflow
Introduction
Substantial part Russian enterprises, who survived all the economic and political crises and cataclysms of the last decade and, nevertheless, remained afloat, have moved to a qualitatively new stage in their development. Certain experience has been accumulated in the functioning of organizations in conditions market economy at the same time, the approach to doing business has radically changed. The need for planning, proper accounting and control of all the resources available at the enterprise, along with the understanding that its activities should be transparent, have led to increased requirements for a system that supplies operational and reliable information for decision-making. However, in many large industrial enterprises, management's needs for such information are not met, which negatively affects overall management efficiency. Primary accounting is the basis of accounting, the results of the analysis of the state of primary accounting by 70-80% can be projected onto the entire accounting system and the accounting system and the internal control system at the enterprise.
1. Primary accounting documents and their content
According to the principle of continuity, accounting is carried out continuously from the moment the enterprise is organized until its liquidation. All facts of economic life find a continuous and continuous reflection on the accounts of accounting on the basis of primary source documents confirming their legality and reliability. Primary accounting documents serve as a means of justifying accounts. They are also used to guide and manage economic activities, with their help, the transfer of orders from managers to executors is carried out. So, the requirements of the shops serve as the basis for the release of materials from the warehouse, cash outflow orders - for cash payments from the cash desk, invoices for goods shipped by suppliers - for transfer Money from buyers' settlement accounts, etc. On the basis of accounting documents, the correctness of business transactions is monitored, a current analysis of economic activities is carried out, the reasons for certain economic violations are established, i.e. the documentation performs control and analytical functions. The documents contain both economic and legal information. They become carriers of economic information due to the fact that through documents primary observation and primary registration of facts of economic life is carried out with further grouping and generalization of their digital indicators by means of records in the corresponding accounting registers. Documents are considered carriers of legal information because, as material objects, they contain information necessary to obtain an exhaustive picture of the perfect FHJ and to ensure its probative value. Thus, the primary accounting document is a written certificate of the perfect fact of economic life, drawn up in the prescribed manner, giving it legal force. Correctly executed documents serve as the basis for accounting records and, therefore, play the role of an impulse that gives rise to accounting information. The accountant's rule should be: “No document - no record”. Since the documents give legal force to the FHZ, reflected in the accounting, certain requirements are imposed on them: the accuracy and completeness of the reflection of the facts of economic life, the timeliness and clarity of the content, compliance with the established forms and details of the documents. The procedure for creating, accepting and reflecting in accounting, as well as storing primary documents is determined by the Regulations on accounting and accounting statements In Russian federation. Documents are made up of separate elements called details. They record quality details or signs and formation of details - indicators that characterize the facts of economic life. As a rule, an economic indicator is represented by several attribute-attributes and one attribute-base. The requisites are divided into constant and variable. Permanent details include details that never or for a long time do not change within the enterprise. This is the name and address of the enterprise, the number of the current account, the number of the warehouse or workshop, personnel numbers of employees, etc. The totality of the details of the document predetermines its form. Only properly executed documents are accepted for registration, drawn up in accordance with the form adopted for this category of documents, in which all the details are filled in, ensuring them the force of law. According to the Regulation on accounting and financial reporting in the Russian Federation, primary documents must contain the following mandatory details:
- name of the document (form), form code;
date of compilation;
the content of the fact of economic life;
quantitative and cost assessment of the fact of economic life;
the name of the officials responsible for the commission of the fact of economic life and the correctness of its registration, personal signatures and their decoding.
2. Classification of primary accounting documents
In order to facilitate the processing of documents used in accounting and differing from each other in form, content, method of reflecting the facts of economic life, they are grouped according to homogeneous characteristics. This grouping is called the classification of primary documents according to homogeneous characteristics. They are classified regardless of the means of fixation according to the following criteria:
- appointment;
the degree of generalization (order of compilation);
the way to cover the facts of economic life;
place of compilation;
the number of accounting positions;
the nature of the facts of economic life, etc.
3. Standardization and unification of primary documents
In Russia, with the existing unified accounting and reporting system, in order to unambiguously understand homogeneous business transactions, a system of standards has been established that define the purpose and types of documents, requirements for their preparation and execution. Standardization and unification of primary documents have a long tradition in our country. At the beginning of the XIX century. the government of Alexander I published an album of primary commodity, cash and banking documents, binding on the entire territory of the Russian Empire, but this did not entail practical consequences. In a planned economy, attempts to standardize documents were successful only in relation to cash and bank documents. Overseas (for example, in Japan) department stores use only standard delivery notes when accepting goods from suppliers. However, in general, the desire to unify the primary documents did not and could not give the desired results for the following reasons:
- a huge and constantly changing nomenclature of material values and the variety of their subject characteristics;
a variety of types of prices (fixed, changing, accounting, etc.);
heterogeneity of models of computer technology;
plurality of types of enterprises (volume of economic activity, specialization);
features of transportation of goods.
4. Documenting business transactions and workflow
Every fact of economic life that occurs at the enterprise is subject to documentary evidence. The process of reflecting transactions performed by an economic entity in primary documents is usually called documenting business transactions. The procedure for creating, accepting for execution, recording, storing primary documents in the Russian Federation is regulated by the Regulation on documents and workflow in accounting. Primary accounting documents containing reliable data serve as the basis for entry into accounting registers. Organization of accounting at an enterprise is unthinkable without creating an optimal document flow scheme based on the study of management and production processes. The movement of documents from the moment of their origin (receipt) to their submission to the archive after processing and reflection in the accounting is called workflow. There are three main streams of documentation:
- documents coming from other organizations (incoming);
documents sent to other organizations (outgoing);
documents created and used by employees within the enterprise (internal).
- identification in time;
classification in the nomenclature of the chart of accounts (correspondence of accounts), which is indicated on the documents.
Conclusion
Accounting documents are written confirmation of the right to carry out or actually carry out a business transaction, its completeness and economic feasibility. Not a single business transaction can be reflected in accounting without confirming it with an accounting document. Among the distinguishing features of accounting, the most essential is its documentary character. Only he is inherent in the continuous and documentary registration of the performed business transactions. Any business transactions are formalized with accounting documents in the sequence in which they are performed. This ensures continuous, continuous accounting of all accounting objects; legal substantiation of accounting records, which are made on the basis of evidentiary documents; use of documents for current control and operational management of the economic activities of organizations; control over the safety of property, since the documents confirm the material responsibility of employees for the values entrusted to them; strengthening the legality, since documents serve as the main source of information for the subsequent control of the correctness, expediency and legality of each business transaction during documentary audits. This explains the relevance of this topic.
Bibliography
Accounting - textbook, N.P. Kondrakov, Moscow Infra - M, 2006
Primary accounting is a single, repetitive in time, organized process of collection, measurement, registration, accumulation, storage of information, and under conditions automated systems management - its transfer and initial processing. At the same time, the initial processing of information is understood as the differentiated accumulation of quantitative data on a certain set of features that characterize business operations, production phenomena and processes. Primary accounting is the initial stage of systemic perception and registration of individual transactions associated with economic processes and phenomena.
For a continuous and continuous reflection of accounting objects, it is necessary, first of all, to record each business transaction. For this purpose, an element of the accounting method is applied - documentation - the main method of accounting monitoring of the economic activities of organizations, its primary control. Each operation, regardless of the volume and content, at the time of its completion is documented and is the first stage of accounting.
A document (from Lat. Documentum - instructive example, testimony, proof) is written evidence confirming the fact of a business transaction, the right to perform it.
Primary document- this is an accounting document that is drawn up at the time of a business transaction and is the first evidence of the facts that have occurred. The primary document confirms the legal force of the performed business transaction and establishes the responsibility of individual performers for the business transactions performed by them.
The documentation serves as the basis for subsequent accounting records and ensures the accuracy, reliability and indisputability of accounting indicators, as well as the ability to control them.
Documents are the means by which the financial and economic activity itself is carried out. They are used for the operational leadership and management of the organization.
Documents have legal meaning, they are used as evidence in disputes between organizations and individuals. Only correctly and timely executed documents have evidentiary force in arbitration and in the courts.
Documents have a control value, as they make it possible to control the safety of valuables, to prevent cases of theft. The document is of great importance when conducting documentary audits, audits financial and economic activities of the organization. Documents are used when analyzing the results of the organization's work. It is the document that is the basis of the organization's information system, which is used in management.
Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified (standard) forms of primary accounting documentation, and documents approved by the organization, the form of which is not provided for in these albums, must contain the mandatory details established by the Regulations on Accounting.
In accordance with the Federal Law "On Accounting" No. 129-FZ of 11/21/96, primary accounting documents 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 officials.
In the Regulations on accounting, the mandatory requisites of primary accounting documents, along with the listed ones, also include:
- form code;
- decryption of signatures of officials who signed this document, including cases of document creation using computer technology.
The absence in the primary accounting document of any of required details is a violation of accounting rules and may cause financial sanctions to be applied to the organization, since improperly executed documents do not confirm the fact of a business transaction, and therefore, it is possible to assert that a particular business transaction was not actually carried out.
Typically, organizations use the following additional details:
- Document Number;
- organization address;
- the basis for the performance of a business transaction, fixed by a document (agreement, order, order, etc.);
- other additional details, the need for which is due to the nature of the documented business transactions.
To simplify the processing of accounting information in the primary accounting documents, the provision of a business transaction code may be provided.
Entries in accounting registers are made on the basis of primary accounting documents, which must be drawn up at the time of the transaction, and if this is practically impossible, immediately after the end of the transaction, which is associated with the main purpose of primary accounting documents - fixing the fact of a business transaction.
The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant. In this case, the documents that formalize transactions with monetary funds are signed by the head of the organization and the chief accountant or by persons authorized by them. Without the signature of the chief accountant or an authorized person, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.
Making corrections to cash registers and bank documents not allowed. Therefore, if errors are found in them, cash and bank documents cannot be accepted for execution and must be drawn up anew. The rest of the primary accounting documents can be corrected only by agreement with the persons who drew up and signed these documents, which must be confirmed by signatures of persons indicating the date of the amendments.
Upon receipt of a document with corrections in the accounting department, it is advisable for the accountant to also put his signature under the correctional inscription.
A large variety of documents are used to reflect business transactions. For the correct application of documents, it is customary to group them, i.e. draw up consolidated accounting documents that are classified according to homogeneous characteristics: by purpose, order of preparation, method of recording transactions, place of preparation, order of filling. The classification of documents is shown in Fig. 9.1.
By appointment, the documents are divided into administrative, executive (justifying), accounting, combined.
Administrative the documents contain an order (order) for the performance of a business transaction. However, they do not confirm the fact of its implementation, and therefore they are not the basis for the accounts. For example, orders payment order bank for the transfer of taxes, etc.
Supporting documents confirm the fact of a business transaction and serve as the basis in accounting for reflecting business transactions. For example, invoices confirming the expenses incurred, acts of acceptance and transfer of fixed assets, etc.
The documents accounting registration are drawn up by accounting employees in cases when there are no other documents for recording a business transaction, or for the purpose of preparing administrative and supporting documents for reflection in accounting. For example, cumulative statements, cost estimates actual cost products, various types of certificates and calculations drawn up by the accounting department, etc.
Combined documents simultaneously perform the functions of administrative and exculpatory, exculpatory and accounting registration. For example, an invoice for the release of material assets contains an order to release materials from the warehouse to the workshop, as well as the registration of the actual issue; cash receipt order.
By order of compilation documents are primary and summary.
Primary documents are drawn up for each individual transaction at the time of its commission. For example, an incoming cash order, an outgoing cash order, payment requests, acts for the write-off of fixed assets, etc.
Consolidated documents are drawn up on the basis of previously drawn up primary documents. Their use facilitates the control of homogeneous operations. They can be executive, accounting, and combined. For example, advance and cash reports, grouping and cumulative statements. In particular, the advance report, being a combined one, performs the functions of an exculpatory and accounting document. It provides a full description of settlements with accountable persons, as well as a description production costs on accounts after review and approval of the report.
By the way of reflection operations documents are divided into one-time and accumulative.
One-time documents are used only once to reflect a separate transaction or several simultaneously performed transactions. After registration, a one-time document goes to the accounting department and serves as the basis for reflection in accounting. For example, receipts and expenditures cash orders, payrolls, etc.
Accumulative documents are drawn up over a certain period (week, decade, month) to reflect homogeneous recurring transactions that are recorded in them as they are performed. At the end of the period, totals are calculated for the key figures used for the accounts. Accumulative documents differ from consolidated ones in that a consolidated document is drawn up on the basis of primary documents, is their summary, and a cumulative document is a primary document drawn up gradually by accumulating transactions. Accumulative documents include limit-fence cards, two-week or monthly orders, etc.
At the place of compilation documents are internal and external.
Internal documents are drawn up in the enterprise to reflect internal transactions. For example, cash receipts and expenditures, invoices, acts, payroll, etc.
External documents are filled out outside the boundaries of the given enterprise, they are received in a formalized form. For example, invoices, bank statements, waybills, etc.
By order of filling documents can be classified into hand-drawn and computer-aided documents.
Handwritten documents are filled in by hand or on a typewriter.
Documents executed with computing technology, automatically register information about production operations at the time of their commission.
All documents received by the accounting department are processed to prepare their entries in the accounting registers. The main stage of the accounting processing of documents in the organization is the verification of the received documents in essence, in form and arithmetically.
Concept workflow includes drawing up a schedule for the passage of documents, monitoring the correctness of documents and the appropriate reflection of transactions on accounting accounts.
When scheduling, the following requirements must be met:
- primary accounting documents accepted by the accounting department must have all the required details;
- when accepting documents, the correctness of arithmetic calculations must be checked;
- documents must be drawn up in accordance with the requirements of legislative and regulatory acts (for example, the amount of VAT must be allocated in the invoices for the receipt of goods in order to be able to be accepted for refund);
- all corrections in documents must be certified by the signatures of the persons responsible for their preparation, indicating the date of the correction;
- for any transaction, all Required documents(contract and additions to it, invoice or act of fulfillment, invoice, payment order).
At the initial stage of drawing up a workflow schedule Chief Accountant determines the circle of persons working with primary documents; control is established over the correctness of the primary accounting documents and the reflection, on their basis, of business transactions in the accounting accounts.
The chief accountant needs to optimize the workflow. This establishes:
- list of primary documents used at the enterprise;
- who of their employees of the enterprise has the right to sign these documents and is responsible for the correctness of their execution and the timeliness of submission to the accounting department;
- working diagram of the existing departments of the organization;
- the order of movement of each document between the departments of the organization and the deadline for submitting documents to the final consumer of information (for example, accounting);
- a timetable for the movement of documents within the accounting department, which allows you to timely organize the calculation of taxes and the preparation of financial statements.
The workflow schedule allows the accounting department to improve control over the entire work of the organization, i.e. increases the efficiency of the entire accounting work of the organization.
When drawing up a workflow schedule, the requirements for the rational organization of workflow are taken into account: the shortest path for the movement of documents, an indication of specific performers, the minimum time for passing through the authorities.
The rational organization of the workflow strengthens the control functions of accounting, accelerates the timing of the preparation of financial statements, increases the efficiency of accounting, which is necessary for managing an enterprise.
Storage of documents. The organization is obliged to keep all accounting documentation at least five years. For selected categories primary accounting documents (for example, for documents confirming the size of the wages of employees), the current legislation provides for longer storage periods.
The working chart of accounts of accounting, other accounting policy documents, coding procedures, computer data processing programs (indicating the terms of their use) must be kept by the organization for at least five years after the reporting year in which they were last used to draw up financial statements.
The head of the organization is responsible for organizing the storage of primary accounting documents, accounting registers and financial statements.
Introduction
When market relations began to form in the country, it became necessary to take a new approach to setting up accounting in the areas of financial and economic activities of enterprises and organizations. Since ineffective use of accounting will inevitably lead to a decrease in production and sales, which in itself will reduce the income of enterprises, and, possibly, the profit of the enterprise will inevitably decrease. Through careful accounting and auditing, these reserves can be identified and utilized.
The initial stage of systematic registration of individual transactions is the primary accounting, which characterizes the business processes and phenomena occurring in the organization. In the primary documents at this stage of accounting work, the initial information about the processes and phenomena occurring in numerous areas is reflected: at warehouses, points of reception and shipment, etc.
The relevance of the topic of the course work is that primary accounting is the basis of accounting.
The effective organization of the primary accounting system is still a problem that requires a permanent solution. This is due to the fact that although today a significant part of Russian enterprises have already gone through all the political and economic crises the initial period, a certain experience of functioning in a market economy has been accumulated and the approach to doing business has radically changed, however, the need to improve primary accounting is still relevant.
Maintaining primary accounting documents carried out in accordance with regulatory documents with different status.
The main purpose of the course work is to study the current methods of document flow of primary accounting documents.
In accordance with this goal, the study set the following tasks:
Define the concept of primary accounting documents and show their importance in organizing accounting in an organization;
Consider the classification of primary accounting documents;
Show existing forms of primary accounting documents;
To characterize the document circulation system of primary accounting documents;
Consider the workflow of primary documents in organizations of various forms of ownership;
Consider ways to improve primary accounting.
Fundamentals of primary accounting at the enterprise
The concept of primary accounting documents and their meaning
Document - documented information with details that allows it to be identified, recorded on a tangible medium. IN accounting business transactions are recorded in the document, that is, the facts of economic activity.
Business transaction - an event that characterizes individual economic actions (facts) that cause changes in the composition, location of property and (or) the sources of its formation.
Business transactions can be divided into three groups:
1) the movement of material assets and the transformation of some material assets into others;
2) receipts and expenditures of money;
3) cash payments.
The above three groups of business transactions correspond to three types of documents:
1) material, for example: an act of writing off literature from the library fund, an act of acceptance and transfer of equipment in the office;
2) cash, for example: cash receipt order, payment order, bank statement;
3) settlement, for example: advice note, payroll.
Documents in the accounting system are of great practical, legal, control and analytical, organizational, managerial and economic significance.
The practical significance of documents in operational and economic activities lies in the fact that they correctly and timely record all administrative and executive actions (release of material assets from the warehouse to production, cash payment from the cash desk, acceptance of supplier invoices and transfer of funds from current accounts and etc.).
The legal significance of the documents lies in the fact that they provide evidence-based substantiation of accounting and reporting indicators, establish the responsibility of the executors for the business transactions performed. Documents or document data are used as obtaining audit evidence for the preparation of audit report on the reliability of the financial statements of an economic entity, as well as as evidence in the resolution of economic and judicial disputes arising between organizations or between an organization and bodies tax control regarding tax offenses, etc.
The control and analytical value of the documents lies in the fact that they serve as a source of control data in the implementation of on-farm control over the movement of property in order to establish the legality and economic feasibility of the operations performed. In addition, documents are a source of obtaining audit evidence for external auditors when they conduct both mandatory and proactive audits in order to reasonably solve the goals and objectives of the audit stipulated by the contract between the economic entity and the audit organization. The purpose of the audit is to express an opinion: on the reliability of the financial (accounting) statements of the audited entities, on the compliance of the procedure for introducing accounting for audited entities with the legislation of the Russian Federation.
The documents also serve as the basis for carrying out and a source of information for control and audit. The purpose of the audit is to determine the legality, completeness and timeliness of mutual payments and settlements of the audited object and the federal budget, state budgets extrabudgetary funds, as well as the effectiveness and targeted use of public funds. Thus, the difference between an audit and an audit is that the audit is advisory in nature, while the purpose of the audit is to identify violations.
Documents are also important for the analysis of production, economic and financial activities in order to identify the causes and culprits of shortages, loss of material and monetary funds, unproductive expenses, to identify unused (hidden) reserves and their mobilization in production.
The organizational and managerial significance of documents lies in the fact that through the systematic use of information carried by accounting documents, it is possible to achieve optimal interaction of all management functions (accounting, planning, forecasting, control, analysis, regulation) and all systems of the economic mechanism to achieve the planned economic indicators and getting maximum profit.
The economic significance of the documents lies in the fact that they make it possible to strengthen the cost accounting in the organization and in its divisions, operating on the principles of self-control, self-sufficiency and self-financing. The data of primary documents are used to determine important economic and production indicators, such as labor productivity, capital productivity, material productivity, etc.
Thus, the primary accounting document is written evidence that the business transaction is legally binding and does not require further explanations and details. Only properly executed primary documents that will have legal force can be taken into account.
The reliability of accounting information directly depends on the quality of the document drawn up. Therefore, each primary accounting document must be drawn up in compliance with the established rules and requirements.
The most common material medium is an accounting form (a printed sheet of paper printed in a typographic way) where information about a business transaction is entered. They can be filled in by hand or automated, which is determined in the instructions for the preparation of primary accounting documents. A number of documents must be filled out only with the use of technology (payment orders).
An accounting document in a form is often drawn up in several copies, which is regulated by the rules of accounting and related instructions.
The essence of primary accounting, role, meaning and classification of primary documents. Peculiarities of the activity of KSU "Svetlinsky forestry" and its accounting policy: primary documents for the accounting of the organization's property, execution of documents for settlement transactions.
INTRODUCTION ……………………………………………………………… ..... 3
Chapter 1. Theoretical basis organization of primary accounting
1.1. The essence of primary accounting, the role and significance of ……………………… ..4
1.2. Definition and classification of primary documents …………… ..6
1.3. Features of the activities of KSU "Svetlinsky forestry" and its
accounting policy …………………………………………………… .... 16
Chapter 2. Operating organization primary accounting at the enterprise
2.1. Types of primary documents for accounting of the organization's property ... ..20
2.2. The order of execution of documents on settlement operations ...................... 26
2.3. Organization of document flow at the enterprise ..................... 30
Conclusion ……………………………………………………………… 33
List of used literature …………………………………… ... 35
Federal Agency for Fisheries of the Russian Federation
Far Eastern State Technical
Fisheries University (Dalrybvtuz)
Department of "Accounting and Audit"
Course work
on the topic "Organization of primary accounting at the enterprise"
For example MSI "Svetlinsky forestry"
Completed by: Busygina E.S.
Full name, group BU-32
Scientific adviser: Bubnovskaya T.V.
Vladivostok.
INTRODUCTION
The basis for the prosperity of any organization is accounting, regardless of the organizational and legal form of the organization, its structure, structure and type of activity, since the main goal of accounting is to provide analysts with the information necessary for making decisions. These decisions concern the distribution and use of limited economic resources: money, land, labor, etc. The distribution and use of these resources determines prices, wages, production of goods and services, the adequacy of our stocks, the quality of transport systems, as well as which countries are prospering and which are experiencing a recession. Since virtually any enterprise affects economic situation in the region, region, country. And here accounting plays an important role. And this means that the position of any organization depends on the correct organization of accounting.
In its term paper I want to analyze and make out what documentation is, what is its role and position in the work of an enterprise (organization) and what are the principles of drawing up documentation in accounting. Indeed, according to the law, accounting documents are a kind of supporting documents that have legal force.
Chapter 1. Theoretical foundations of the organization of primary accounting.
1.1 The essence of primary accounting, its role and significance.
A document (from lat.) Is a proof, a certificate, and documentation is a set of documents with the help of which business transactions in organizations are drawn up.
The main laws facing the accounting department of any organization are:
· Formation of complete and reliable information about business processes and financial results activities of the organization necessary for operational management, as well as for its use by investors, creditors, tax and financial authorities, banks and other interested parties;
· Ensuring control over the availability and movement of property, the use of material, labor and financial resources in accordance with the approved norms, standards and estimates;
· Timely prevention of negative phenomena in financial and economic activities, identification and mobilization of on-farm reserves.
The fulfillment of these tasks directly depends on the completeness and timeliness of the reflection on the accounting accounts of the business transactions carried out by the organization in the course of its activities, which in turn is a consequence of the documentary registration of the transactions performed. The accuracy of the accounting information provided by the accounting department of the organization to its users depends on the correctness of its implementation. Therefore, in organizations, the process of documenting business transactions should pay great attention not only to employees of accounting services, but also to employees of other structural units, since the effectiveness of accounting in organizations depends on the correct organization of work with documents that are written confirmation of the fact of business transactions ( their legal evidence).
The document is the basis for accounting entries in the register and can be used as evidence in disputes arising between organizations, as well as legal and individuals, they are also used by the courts and arbitration bodies.
If the organization has not created a system for organizing and maintaining primary accounting, then the management system will not work effectively when taking the necessary management decisions.
As for documenting business transactions from the point of view of the current legislation, according to Article 6 of the Federal Law of the Russian Federation of November 21, 1996 No. 129-ФЗ "On Accounting", all business transactions must be recorded on the basis of supporting documents. At the same time, primary accounting documents can be taken into account only if they are drawn up according to the forms contained in the albums of unified forms of primary documentation. Thus, one of the basic principles of accounting is obvious - a business transaction that is not properly executed, as a legal economic event does not take place (there is no accounting object).
In addition, attention should be paid to the fact that the tax authorities have the right to bring to administrative responsibility the officials of the organization guilty of maintaining accounting records in violation of the procedure established by law.
Each document should contain general indicators. These indicators are called requisites, and they are required when drawing up any document.
Requisites required for drawing up a document:
1. Name of the document;
2. Date of preparation of the document;
5. The basis for its commission;
6. Meters;
7. Signatures of responsible persons.
The established list and the order of the location of the details in the document form its form. Forms of documents are standard in size.
In addition to the required details, additional ones are accepted. Additional - clarify or supplement the content of the operation
Conclusion: The most essential feature of accounting is the continuous and continuous reflection of business transactions. This is accomplished through documentation.
1.2 . Definition and classification of primary documents.
The basis for the reflection of information on the performed business transactions in the accounting registers are primary documents. They record the fact of a business transaction. The main requirements for primary accounting documentation include:
· Only those documents that are drawn up according to the form contained in the albums of unified forms of primary documentation are accepted for accounting. In the process of carrying out financial and economic activities, organizations need to apply standard interdepartmental forms of primary documents approved by the State Committee of the Russian Federation on Statistics in the prescribed manner for the registration of completed business transactions. If necessary, organizations are given the right to independently develop separate forms of primary documents and accounting registers. In addition, it is allowed to make changes to the existing forms that detail and clarify them, as well as supplement the requisites of the forms, provided that the main requisites are preserved unchanged;
· Primary documents must be drawn up at the time of the transaction, in exceptional cases - immediately after its completion;
· Corrections in the primary documentation must be confirmed by the signatures of the persons who signed this document, indicating the date of the correction. All records in documents are made clearly, legibly, in ink or using office equipment (printers, etc.) No corrections are allowed in bank and cash books. Erroneous entries in other documents are crossed out carefully so that the crossed out is visible, and the correct text or amount is inscribed on top.
The variety of business transactions implies the need to create documents that are different in content and form. To differentiate the features of the document, their classification is used, i.e. all accounting documents are divided into homogeneous groups according to the following criteria:
· By appointment;
· By the order of compilation;
· By the way of reflection of transactions;
· At the place of compilation.
By appointment:
1. Administrative documents - documents containing an order to perform a certain business transaction. The main purpose is to transfer the instructions of the leaders to the executors. At the same time, administrative documents do not contain confirmation of the facts of a business transaction, therefore, by themselves, they cannot serve as a basis for recording transactions in accounting.
Example: a power of attorney, checks for cash receipt, an order of the manager to issue funds against a report.
2. Justifying (executive) - documents that formalize the operations already performed. Executors - cashiers, warehouse managers, freight forwarders, as it were, justify their actions with these documents.
Example: acceptance acts, acts of acceptance and transfer of fixed assets, receipts of acceptance of valuables, reports of materially responsible persons.
3. Accounting registration - documents that serve for accounting records for the purpose of their further use in the accounting process.
Example: grouping statements, accounting statements of mistakes.
4. Combined - documents that combine the characteristics of all of the above groups. They serve at the same time as an order for the execution of operations, as an excuse for its execution, record the completed operation and at the same time contain an indication of the order of reflection on the accounts.
Example: Advance statement, payroll payroll.
1. Material - documents used to register transactions for the movement of inventory
Example: credit slip
2. Cash - documents intended for registration of transactions with cash and non-cash funds of the enterprise
Example: payment order
3. Settlement - used to formalize the settlement relationship of the enterprise with its counterparties for the arisen obligations.
Example: invoice
In the order of compilation:
1. Primary - the business transaction is reflected for the first time. Example: invoice, credit slip.
2. Consolidated - documents that are drawn up on the basis of primary documents. They reflect the data of several primary documents. Example: advance report, the statement of distribution of general business expenses.
By the way of reflection of operations:
1. One-time - documents that reflect one or more homogeneous transactions. After compilation, they are immediately transferred to the accounting department and used for accounting records.
Example: incoming (outgoing) cash orders, orders.
2. Accumulative - documents used in a certain period of time and gradually reflect in them homogeneous repetitive operations
Example: timesheet
At the place of compilation:
1. External - documents drawn up in other organizations and coming from outside.
Example: invoice
2. Internal - documents are drawn up by the organization itself to formalize internal, business transactions.
Example: act of acceptance and transfer, debit cash order.
The documents that formalize business transactions with monetary funds are signed by the head of the organization and the chief accountant or persons authorized by them.
Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head federal body executive power, features, the design of which are determined by separate instructions of the Ministry of Finance of the Russian Federation). Financial and credit liabilities are understood as documents formalizing the financial investments of an organization, loan agreements, credit agreements and agreements concluded on a commodity and commercial loan.
In case of disagreement between the head of the organization and the chief accountant on the implementation of certain business operations, the primary accounting documents on them can be accepted for execution with a written order of the head of the organization, who bears full responsibility for the consequences of such operations and the inclusion of data about them in accounting and accounting. reporting.
Correctly executed documents are accepted by the accounting department, where they are processed, checked and used for entries in the analytical and synthetic accounting registers for the corresponding accounts. The audit of the received documents in the accounting department is carried out in accordance with the laws on accounting and other regulatory documents. The check is carried out in three directions:
1. The legality of the business transaction is established.
2. In accordance with the execution of documents to the established requirements, the completeness and correctness of filling in all the details, the presence of signatures of the responsible persons, the timeliness of drawing up and submitting to the accounting department is checked.
3. Correctness of arithmetic calculations.
Incorrectly executed documents are returned for correction or delayed to clarify the circumstances.
Verified and accepted documents are processed:
Grouping by homogeneous operations
· Taxation, i.e. monetary dimension
Account assignment, i.e. affixing of correspondent accounts
IN deadlines documents are handed over to the archive. The established procedure for the movement of documents, from drawing up or receiving from the outside to submitting them to the archive, is called document flow. When developing a document, the time of his stay at each instance is indicated.
All information of primary documents after their verification is grouped and recorded on the accounts in a certain order. The documents where accounting records are registered on the accounts are called accounting registers. The accounting register is a table specially broken down to maintain accounting records for business transactions.
Classification of accounting registers:
1. According to the types of accounting records, the registers are divided into:
A) chronological - data of primary documents are registered in
the order of their receipt in the accounting department
Example: cash books, logs
B) systematic - business transactions are grouped according to homogeneous characteristics.
2. In terms of volume and content, the registers are divided into:
A) synthetic accounting registers - transactions are reflected only in
monetary measurement in generalized form.
Example: Turnover list
B) analytical accounting registers - transactions are reflected in detail, including in kind.
B) combined registers - combine both synthetic and
analytical accounting.
Example: journal-order No. 6
3. By the form of construction:
A) one-sided - all records are on one side of the sheet
B) double-sided - for Debit on one side of the sheet, for Credit on the other.
C) chess - according to the stocks of the Debit account, according to the columns on the Credit.
4. In appearance
BUT) ledgers- sheets bound and bound into a brochure.
B) cards - tables on forms made of cardboard, etc.
C) free sheets - tables with special graphing for
synthetic and analytical accounting. (Sheets, order journals)
D) machine data carriers - machines.
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 of the Russian Federation, the court and the prosecutor's office.
When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.
Persons who have gained access to information contained in accounting registers and in internal accounting statements are obliged to keep commercial and state secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.
Processed documents are systematized by type of operation and filed into folders in chronological order, then the documents are numbered. The number of documents is indicated on the cover. The folder is then deposited. It is produced in archives, which are current and permanent. The current contains folders with documents for the current year, in a permanent one for the past years. The head of the enterprise and the chief accountant are responsible for the preservation of the archive. After several years, documents are transferred to the state archives, if they are important, others are destroyed. A note is made about the disposal of the document in the archive book.
The requirements of the chief accountant for documenting business transactions and submitting documents and information to the accounting service are mandatory for all employees of the organization.
By the decision of the State Tax Service of the Russian Federation dated June 27, 1996, the minimum storage period for a number of accounting documents was increased to 5 years. The Federal Law "On Accounting" established the minimum storage period for primary accounting documents, accounting and reporting registers at least 5 years.
When seizing primary accounting documents by tax authorities, it is necessary to have a motivating decision of an official. Seizure of documents in mandatory is carried out in the presence of attesting persons and is drawn up by a seizure protocol, a copy of which is handed over against receipt to the head or chief accountant of the organization. The seized documents are listed and described in the protocol or in the accompanying inventories with a precise indication of the name and number of seized documents.
When using automation in accounting, you can refuse from a number of primary documents in the form of paper media. But documents relating to the movement of funds, and documents that require a signature must be paper.
Conclusion: The information that is reflected in the accounting documents must be reliable, high-quality, effective, i.e. to be formed with the least expenditure of labor and time.
1.3. Features of the activityMSI "Svetlinsky forestry" and its accounting policy
Leskhoz Federal agency forestry is a federal government agency financed from the federal budget, constituent entities of the Russian Federation, funds from the budgets of bodies local government and extrabudgetary sources.
In accordance with the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", as well as the norms of Chapters 21, 25 of the Tax Code of the Russian Federation, the accounting policy is the main organizational and administrative document that regulates the features of the organization of accounting in each specific case and features of formation tax base and tax registers, as well as a document that allows you to form and develop competent management decisions aimed at increasing the economic efficiency of the forestry.
In all cases, the accounting policy of the leshoz must meet six requirements for accounting: completeness, timeliness, discretion, priority of content over form, consistency and rationality.
When forming an accounting policy for a specific direction or a specific issue of maintaining accounting records, the leshoz chooses one of several methods allowed by law. The leshoz has the right to independently develop methods of keeping records in cases of the absence of established norms, guided by all this general methodological approaches and current legislation.
General provisions, which are the same for all leshozes, should not be included in the accounting policy. In its formation, only those issues are considered, the solution of which, in accordance with the normative documents, may differ from those adopted in other leshozes. The presence in regulatory legal acts of the formulations “may” or “has the right” entails the definition of the next element of accounting policy.
In accordance with paragraph 2 of Article 7 of the Federal Law of November 21, 1996, No. 129-FZ "On Accounting", the chief accountant is responsible for the formation of the accounting policy in the organization.
The approval of accounting policies is within the competence of the head of the organization.
Accounting policy the leshoz is drawn up by an organizational and administrative document. Such documents include an order or order of the head.
The title of the order on the accounting policy may not contain an indication of the year of its adoption, since it is assumed the sequence of application of the once chosen accounting policy in subsequent years. If necessary, appropriate changes and additions are made to it.
In this regard, the requirements of the tax authorities for the annual submission by each organization of a new order on accounting policy for the next fiscal year are unreasonable.
1) organizational and technical (working chart of accounts, forms of used primary documents, workflow schedule, etc.);
2) methodological (the procedure for organizing accounting and tax accounting of fixed assets, the procedure for planning, accounting and tax accounting costs of forestry, etc.).
The obligation to include an organizational and technical section in the order on accounting policy follows from the content of Article 6 of the Accounting Law. At the same time, this section is quite large in volume, with all this it is of interest primarily for internal, and not for external users of accounting information.
Since the accounting policy is a rather voluminous document, it is inconvenient to submit it in full in tax office or other interested users and, above all, because of the organizational and technical section.
At the same time, it cannot be excluded, since not including it in the order on accounting policy violates the norms of the current legislation
When issuing an order on accounting policy for each of its individual elements, it is recommended to indicate the corresponding norm, which provides for the possibility of applying one or another method of accounting or the need for the organization to independently determine a specific accounting method on this issue.
According to Article 6 of the Law on Accounting, depending on the volume of accounting work, accounting in the leshoz can be carried out: by the accounting department as an independent structural unit; an accountant accepted under an employment contract and on the staff of the organization; a special professional organization (centralized accounting) or a specialist accountant on a contractual basis; the head personally.
Regulations on the accounting service, as well as job descriptions accounting employees are drawn up according to a general scheme and, as a rule, include six sections: general provisions; functions; rights and obligations; responsibility; relationships (official relations) with other divisions of the forestry enterprise, state and other bodies, institutions of banks, bodies of the federal treasury, and so on; work organization.
Since the leshozes as the main structural unit have forestry, then in the accounting policy it is necessary to establish the degree of centralization of accounting work: with a centralized form, all accounting work is carried out in the central accounting department, with a decentralized form, their own accounting units function in the field. As a rule, each lesnichestvo has an authorized person responsible for the preparation of the monthly material report of the lesnichestvo and its timely submission to the leshoz.
Conclusion: The accounting policy adopted by the organization is applied consistently from year to year. A change in accounting policy can be made in cases of changes in the legislation of the Russian Federation or regulations of the bodies regulating accounting, the development of new methods of accounting by the organization, or a significant change in the conditions of its activities. In order to ensure comparability of accounting data, changes in accounting policies should be introduced from the beginning of the financial year.
Chapter 2. The current organization of primary accounting at KSU "Svetlinsky forestry".
2.1. Viewsdocuments for the registration of property of the organizationtion.
In KSU "Svetlinsky Leskhoz" the following documents on property accounting are applied:
Fixed asset inventory card
Form 0504031 Inventory card for accounting of fixed assets is used for individual accounting of items of fixed assets, not produced and intangible assets.Inventory card is opened in the accounting department for each separate object; is filled in on the basis of the act of acceptance and transfer of the building (structure) (f. 0306030), the act of acceptance and transfer of the object of fixed assets (except for buildings, structures) (f. 0306001), passports of manufacturers, technical and other documentation for this object. In accordance with the documentation attached to the item of fixed assets, the inventory card indicates the attributes of the object: the inventory number of the object, drawing, project, model, type, brand, serial (or other) number, date of issue (manufacture) (for animals, perennial plantations, land plots- respectively, date of birth, date of bookmark, date of registration); date and number of the act of putting fixed assets into operation (for animals, perennial plantations, land plots - the date and number of the act of acceptance); initial (replacement), cadastral value; information on depreciation according to documents of purchase and revaluation In cases where equipment, instruments, computers, museum valuables, etc. there are precious metals, a list of parts is indicated, which include a precious metal, the name of the part and the mass of the metal indicated in the passport. annual amount accrued depreciation (in rubles, with two decimal places) based on the logs of transactions for other operations. Inventory card records the completed work on reconstruction, modernization, completion, retrofitting, partial liquidation of the existing facility (based on the acceptance certificate of the repaired, reconstructed, modernized objects of fixed assets (f. 0306002), the result of which will be a change in the initial (restoration, cadastral) value of the object (column 6). inventory card information is provided on the receipt (based on the act of acceptance and transfer of the fixed asset object (except for buildings, structures) (f. 0306001), movement (based on the invoice for the internal movement of the fixed asset object (f. 0306032), disposal of accounting objects (upon disposal or write-off of an object of fixed assets on the basis of an act on the write-off of an object of fixed assets (except for vehicles) (f. f. 0306003, 0306033) or an act on write-off of vehicles (f. 0306004), a brief individual description of the object, a list of its constituent items and its main qualitative and quantitative indicators, as well as the most important extensions, fixtures and accessories on the basis of these acts and the attached technical documentation (for animals and perennial plantations, the following signs are indicated: breed (species), name, color, signs, number of trees (bushes), site number (stripes), area in square meters). Inventory card for group accounting of fixed assets
Form 0504032 Inventory card of group accounting of fixed assets is designed to record a group of homogeneous objects of fixed assets: soft inventory, library funds, stage production facilities (decorations, furniture and props, props), items of industrial and household inventory worth up to 10,000 rubles. on the basis of the act of acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031), invoice for the internal movement of fixed assets (f. 0306032). Write-off of accounting objects is carried out on the basis of an act on the write-off of soft and household inventory (f. 0504143), an act on the write-off of literature excluded from the library (f. 0504144). One inventory card is opened for library funds. Accounting in it is carried out only in monetary terms in the total amount. Accounting for objects of soft inventory is carried out without assigning an inventory number. Accounting for production and household inventory purchased at a time at one accounting value, having the same production and economic purpose, technical characteristics, is carried out with the assignment individual inventory number, in quantitative and value terms. Description of inventory cards for accounting of fixed assets
Form 0504033 Description of inventory cards for fixed assets accounting is used to register opened inventory cards for fixed assets (f. 0504031), inventory cards for group accounting of fixed assets (f. 0504032). The inventory is kept in one copy in the accounting department in order to control the safety of inventory cards. The inventory is submitted to the archive when it contains notes about the write-off of the object according to the last inventory card. Registration is carried out on the corresponding accounts of budgetary accounting. When disposing and transferring fixed assets, the date (day, month, year) and the number of the journal of transactions are indicated.
Form 0504034 Inventory list of non-financial assets is used to record fixed assets (except for library funds, items of soft inventory, tableware), as well as intangible and non-produced assets in the places of their location (storage, operation). The inventory list is maintained by the financially responsible person. Each object is recorded in the inventory list, indicating the number of the inventory card, serial number, inventory number, and the name of the object. When items are disposed of, the date and number of the document and the reason for disposal are indicated.
Form 0504035 Turnover sheet for non-financial assets is used to summarize data on the availability and value of non-financial assets (fixed assets, intangible, non-produced assets, food products) and to check the correctness of entries made on analytical accounts with data from accounts of fixed assets, non-produced and intangible assets, materials general ledger (f. 0504072). The turnover sheet is compiled monthly for all accounting objects in quantitative and value terms. In this case, the 3rd sheet can be used as a loose leaf. turnover sheet It is used for analytical accounting on accounts of depreciation of fixed assets and intangible assets, reflection and movement of depreciation amounts for its accrual and write-off. Entries in the revolving sheet are made by reflecting the opening balance for each non-financial asset. In the revolving sheet, turnovers are calculated and balances are displayed at the end of the month .In case of insignificant movement of non-financial assets, the turnover sheet can be compiled on a quarterly basis.
Form 0504042
Material assets record card
Form 0504043 Book of accounting of material values is used for accounting in places of storage of material values by persons responsible for their safety. responsible persons by name, grade and quantity of materials, finished products, soft inventory, tableware, library funds using separate pages for each name of the accounting object. The accounting department systematically monitors the receipt and expenditure of material assets in the warehouse (in storage places), and also reconciles data on the accounting of materials with the records kept in the warehouse. The results of inspections should be made appropriate records on the page designated for this at the end of the book. With a limited amount of items of material assets, accounting can be kept in the inventory card. Form 0504055 The book of accounting of material assets paid in a centralized manner is used for analytical accounting of material assets paid by a higher organization and sent by suppliers in the order of centralized supply to budgetary institutions. Based on the supporting documents received from the supplier (invoices, invoices, etc.), corresponding entries are made in the book for the values sent to the consignee, and at the same time, an entry is made on off-balance sheet 05 "Material assets paid for by centralized supply". Upon receipt of a response notice (f. 0504805) from the consignee, the corresponding columns are filled in the book and at the same time an entry is made on the off-balance account.
Analytical accounting of material assets paid in a centralized manner is kept separately for each institution (consignee).
Conclusion: The introduction of unified forms of primary accounting documentation in organizations on the territory of the Russian Federation, as an element of accounting policy, is carried out from the beginning of the financial year.
2.2. The procedure for drawing up documents for settlement transactions
When making settlements between enterprises, banks and the state, the calendar system of settlements is used, that is, all payments from the current account, including deductions to the budget and payment of wages, are made in the order of calendar reporting (in the order in which they are received by the bank).
The bank makes non-cash payments with the consent of the owner of the current account. Only in the case of payments to financial authorities for overdue taxes, on orders of arbitration, when repaying overdue loans, funds are debited from the current account without his consent, that is, compulsorily on a collection order. The leshoz periodically (daily or at other times established by the bank) receives from the bank an extract from the current account, i.e. a list of operations performed by him for the reporting period. The bank statement is accompanied by documents received from other enterprises and organizations, on the basis of which funds were credited or debited, as well as documents issued by the enterprise.
An extract from the current account is the second copy of the personal account of the leshoz opened for him by the bank. Keeping the funds of the enterprises, the bank considers itself a debtor of the enterprise (its accounts payable), therefore, the balance of funds and receipts to the current account is recorded on the credit of the current account, and the decrease in his debt (write-off, cash withdrawal) - on debit. When processing statements, the accountant must remember this feature and record the amounts credited and the balance on the debit of the current account, and write-offs - on the loan. The statement from the current account has certain indicators, some of which are coded by the bank, and the same codes are used by the company.
The bank statement replaces the analytical accounting register for the current account and at the same time serves as the basis for accounting records. All documents attached to the extract are canceled with the stamp “canceled”.
Amounts erroneously credited or debited from the current account are accepted to the “Claims Settlement” account, and the bank is immediately notified of such amounts for making corrections. In subsequent statements, the bank makes corrections, and in the accounting of the leshoz, the debt is written off. In the fields of the verified statement against the amounts of transactions and in the documents, the codes of the accounts corresponding to the "Current account" account are put down, and the documents also indicate the serial number of its entry in the statement.
This data is necessary to control the movement of funds, automate accounting work, certificates, checks and subsequent storage of documents. Verification and processing of extracts should be carried out on the day they are received. The statement received from the bank is checked and processed: all supporting documents are selected, correspondent accounts (codes) are affixed, and for the expenses for the maintenance and operation of machinery and equipment, general production and general costs of circulation, settlements with the budget and others, in addition, article codes are also affixed ... This is necessary because analytical accounting for many accounts is organized in the context of articles. The grouping of amounts by items is carried out in transcript sheets, which are opened monthly in the context of accounts, workshops and are filled in according to the data of documents for the corresponding order magazines.
With this form of settlement, the recipient of funds submits
the bank servicing it is a settlement document containing a requirement for the payer to pay the recipient a certain amount through the bank for inventory items, work performed and services rendered. Payment of payment orders-claims can be subsequent and preliminary. Upon preliminary acceptance, the bank debits funds from the payer's account, if he does not declare a refusal of acceptance within the prescribed period. Upon subsequent acceptance, the payer's bank pays the payment request immediately after its receipt. If the payer declares the refusal of acceptance within the prescribed time limit, the bank immediately recovers the payment amount on the payer's account and debits it from the beneficiary's account. The bank accepts subsequent refusals to accept claims from other cities and towns within three working days after the receipt of the claim to the payer's bank.
The claim is presented to the bank in case of nonresident settlements in triplicate, in case of single-city settlements - in four copies.
The payer has the right to refuse to accept the invoice in full if the supplier shipped products that were not ordered, low-quality, non-standard, incomplete early delivery of goods or long-term provision of services, the supplier presented a non-commodity claim, the absence of approved or agreed prices for goods and services, etc. ...
If the buyer refused to accept the order-demand, then
the goods received on this order-demand are sent to the safekeeping of the buyer. In case of partial refusal of acceptance, the goods remain in the custody of the buyer in the part that he refused to pay.
In case of acceptance of a payment order-demand, the buyer's bank branch notifies the supplier's bank department about the buyer's payment of the settlement document. The payment amount is credited by the supplier's bank branch to the current or other account of the supplier.
The advantage of the acceptance form of settlements with payment claims is that it allows the payer to monitor the supplier's compliance with the terms and conditions stipulated by the contracts. Its disadvantage is the relatively slow receipt of funds to the supplier's account (3 days for acceptance and double the postage run).
Payments instructions-requirements can be carried out without their acceptance. For example, claims for gas, water, electricity, sewerage, telephone use, postal and telegraph services and some other services are paid from the payer's accounts without acceptance.
Payment orders are used by the leshoz for payments for products and services, payments to the budget, authorities social insurance and others. They can be used in nonresident and homogeneous calculations.
A payment order is an order of the account holder to the bank to transfer funds from his current account to the account of the recipient of the money. It must indicate the purpose of the amounts to be transferred.
The payment order is forwarded to the payer's bank institution in the order of subsequent acceptance after the recipient receives the goods and materials or the services rendered to him. However, it can also be issued for prepayment of suppliers' invoices. Prepayment is understood as payment for goods or services rendered, ready for shipment (provision), by the recipient immediately after receipt of payment and shipped (provided) no later than 3 working days from the date of receipt of payment.
Payment orders are drawn up, as a rule, for an amount not less than the limit value established for banking operations by bank transfer.
Payments less than this amount are usually made by postal orders. The amount of transfers to the name of individual citizens of funds owed to them personally to other organizations where there are no credit institutions is not limited.
When making settlements by payment orders (transfers), settlement transactions with suppliers and buyers are reflected in the accounting accounts in the same way as when settlements with payment orders-claims.
2.3 Organization of document flow at the enterprise
All business operations carried out by the leshoz must be formalized with supporting documents. These documents serve as primary accounting documents, on the basis of which accounting is kept and the basis for the implementation of preliminary and subsequent control over completed business operations or actions of officials and materially responsible persons. Primary accounting is the initial stage of the accounting process. On the basis of primary accounting documents, consolidated accounting documents are drawn up.
Creation of carriers of primary accounting information (documents) is a laborious process, which takes more than half of the working time. The flow of documents processed by accountants is so large that even a large staff of accounting employees is often unable to handle it manually. Therefore, reducing the labor intensity of accounting work by automating accounting is one of the most important tasks facing the heads of many enterprises.
Document flow is the movement of documents in an enterprise from their creation or receipt from other organizations to acceptance for accounting, processing and transfer to the archive.
Stages of document flow:
1. Drawing up a document at the enterprise or receiving it from the outside;
2. Verification of the document: by form, arithmetically; essentially;
3. Document processing: recording postings, including documents in registers;
4. Submission to the archive.
Timely and high-quality execution of primary accounting documents, their transfer in due time for reflection in accounting, as well as the reliability of the data contained in them is ensured by the persons who drew up and signed these documents.
The creation of primary accounting documents, the procedure and terms of their transfer for reflection in accounting are carried out in accordance with the document flow schedule approved by the leshoz.
The work on drawing up the workflow schedule is organized by the chief accountant. The document flow schedule is approved by the order of the head of the enterprise.
The workflow schedule can be drawn up in the form of a diagram or a list of works on the creation, verification and processing of documents performed by each division of an enterprise, institution, as well as by all performers, indicating their relationship and timing of work.
Forestry workers (heads of forestry, foremen, timekeepers, employees of planning and economic, financial departments, departments of labor and wages, supplies, storekeepers, accountable persons, accounting employees and others) create and submit documents related to their field of activity, according to the workflow schedule. To do this, each performer is given an extract from the schedule. The extract lists the documents related to the field of activity of the contractor, the timing of their submission and the divisions of the enterprise, the institution to which these documents are submitted.
Control over the compliance by the executors of the document flow schedule for the enterprise, institution is carried out by the chief accountant.
Conclusion: The workflow, organized according to the schedule, makes it possible to speed up the passage of each primary document all the way from registration and verification to processing, contributes to an even distribution of accounting work during the entire working time, increases the labor productivity of accounting workers, helps to strengthen the control functions of accounting, as well as to increase the level of mechanization and automation of accounting work.
Conclusion.
Rational organization of workflow is one of the main conditions for the correct formulation of accounting.
The document, as a carrier of information, acts as an indispensable element of the internal organization of any institution, enterprise, firm, ensuring the interaction of their parts. Information is the basis for making management decisions, serves as evidence of their implementation and a source for generalizations, as well as material for reference and search work.
In addition, documentation in many cases is mandatory, prescribed by law and regulations. government controlled therefore it is one of the means to strengthen the rule of law and control.
The speed of decision-making ultimately depends on the clarity and efficiency of processing and movement of documents. Therefore, in the rational organization of document flow, great attention is always paid, especially in accounting, where untimely processing financial documents can lead to negative economic consequences.
The establishment of this or that document flow procedure depends on the nature and characteristics of business transactions and their registration, as well as on the structure of the enterprise and its accounting apparatus.
For each type or kind of documents (requirements, invoices, invoices, etc.), a special workflow scheme is developed in the form of a document flow schedule. This schedule indicates through which instances (workplaces) and in what sequence the document passes, and what, with all this, the processes for processing the document are performed in each instance and accounting records based on it.
A properly organized document flow must satisfy two main conditions:
First, the shortest path is set for each document, i.e. the minimum number of separate instances (jobs) through which he must pass without unnecessary and repeated flights.
Secondly, for each document, a minimum period of passage is determined, limited by the time required to perform work with the document at each instance (compilation, execution, processing, accounting, etc.).
List of used literature.
1. Constitution of the Russian Federation
2. Civil Code Russian Federation
3. Tax Code of the Russian Federation
4. Federal Law of 21.11.1996 No. 129-FZ "On Accounting"
5. Decree of the Government of Russia dated 02.12.2000 No. 914 "On the approval of the rules for keeping records of received and issued invoices, books of purchases and sales when calculating value added tax"
6. PBU 1/98 - Regulation on accounting "Accounting policy of the organization", approved. By order of the Ministry of Finance of the Russian Federation of 09.12.1998 No. 60n
7. PBU 9/99 - Regulation on accounting "Income of the organization", approved. By order of the Ministry of Finance of the Russian Federation of 05/06/1999 No. 32n
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