Organization of primary accounting of business transactions. The procedure for organizing primary accounting
Primary accounting is a single, repeating in time, organized process of collecting, measuring, registering, accumulating, storing information, and in the conditions of automated control systems - its transmission 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.
21. Primary accounting documents: concept, details, classification, rules and technique of registration.
The primary document is an accounting document that is drawn up at the time of the 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.
Primary accounting documents are divided into external and internal. External primary documents come to the organization from outside (from government agencies, from founders, higher organizations, banks, fiscal authorities, from suppliers, buyers, etc.). Internal primary documents are drawn up directly in the organization. They are: administrative, exculpatory (executive), combined, accounting. Administrative documents are such primary documents that contain orders, instructions on production, performance of certain business operations. Justifying primary documents certify the fact of business transactions. These include: receipt orders; materials acceptance certificates; acts of acceptance of disposal of fixed assets; primary documents on acceptance from workers of manufactured products, etc. Combined are those primary documents that are both administrative and executive ones. These include: incoming and outgoing cash orders; payroll for the issuance of wages to employees of the enterprise; expense reports accountable persons, etc. Accounting documents are drawn up when there are no standard documents for the records of business transactions, or when summarizing and processing source and administrative documents. These include: certificates, statements of distribution of indirect costs, etc. In addition, primary documents are also divided into one-time and accumulative. One-time primary documents draw up each business transaction and are drawn up in one step. Cumulative primary documents are drawn up over a certain period by the gradual accumulation of homogeneous business transactions. At the end of the period, the totals are calculated in these documents for the corresponding indicators. These include: limit cards for the issue of materials from the warehouse; work orders, etc.
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.
As a rule, 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.
· 22. Document flow at the enterprise and its rules.
1. Document flow - the movement of documents in an organization along information technological chains (creation or receipt of them from other enterprises, acceptance for accounting, processing, including transfer to the archive), regulated by the schedule and making it possible to inform all interested parties, to inform them of the decision. Document flow is a process of sequential execution of operations on documents from the moment of their creation or receipt to execution or sending; it consists of the number of incoming, outgoing and internal documents.
The chief accountant of the enterprise is responsible for organizing the workflow. His responsibilities include the development of rules for document flow and technology for processing accounting information, presented in the form of a document flow schedule.
2. Documents drawn up in the economic divisions of the enterprise (departments, departments, workshops, teams, etc.) are transferred to the accounting department. Before being entered into accounting registers, they undergo accounting processing, which is carried out in three stages:
· on the first stage documents are checked from the point of view of the legality and expediency of business transactions (in essence), as well as the amount of this transaction. Here can be used the method of counter-checking documents;
· second phase- a formal check of the document is carried out for compliance with the form of documents and the presence of mandatory details in them, the correctness of filling in all the details is checked, whether there are provided signatures of officials who participated in the operation and execution of documents;
· third stage- checked and accepted documents are subject to grouping, arithmetic verification (correctness of arithmetic calculations and calculations), taxation (price) and account assignment.
Thus, documents are checked in form and content, grouped according to homogeneous characteristics and serve as the basis for entries in accounting registers, after which they are bound into folders and used for various inquiries, checks and documentary audits.
Grouping is the process of accounting processing of documents. The nature of the grouping is due to the list of submitted documents. The purpose of the grouping is to prepare summary data on the movement of certain types of property and liabilities for the reporting period. This simplifies the primary accounting.
Arithmetic check allows you to control the arithmetic calculations of the totals, the correctness of the reflection of quantitative and cost indicators.
Taxiing- determination of the monetary value of business transactions recorded in the documents. Many documents submitted to the accounting department have only natural indicators. When taxing in such documents, prices and amounts are indicated. For example, if a document specifies a labor meter, expressed in units of time (working days, hours, minutes), then its value is multiplied by the cost of a given time unit.
Account assignment- an accounting entry in the primary document, that is, affixing correspondence of accounts for a specific business transaction arising from the content of the document. This stage represents a higher level of work with documents.
3. Document management system in the organization is being established as follows:
· The regulation on the accounting service is being developed;
· Job descriptions are drawn up for accounting employees and other employees of the organization related to accounting;
· A schedule of document flow in the organization is drawn up;
· Technologies for processing accounting information are being created;
· The nomenclature of cases and the procedure for the current storage of documents are being developed;
· Examination of documents is carried out, in terms of their value, and preparation of songs for long-term storage.
The essence of primary accounting, role, meaning and classification primary documents... Peculiarities of the activity of KSU "Svetlinsky forestry" and its accounting policy: primary documents on accounting of the organization's property, execution of documents for settlement transactions.
INTRODUCTION ……………………………………………………………… ..... 3
Chapter 1. Theoretical foundations of the 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 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 purpose 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 the 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 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 the financial and economic activity, 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 business transactions carried out by the organization in the course of its activities, which in turn is a consequence of documenting completed transactions. 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 be given great attention from not only employees of accounting services, but also 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 authorities.
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: power of attorney, cash receipts, manager's order to issue Money under the 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 for wages.
1. Material - documents serving for registration of operations on the movement of goods material values
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 Statement, Distribution Sheet general operating 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 that formalize the financial investments of an organization, loan agreements, credit agreements and contracts 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 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 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, registration journals
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 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 Debit account stocks, according to the Credit columns.
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 financial statements are required to keep commercial and state secret... 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 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 funded by funds federal budget, constituent entities of the Russian Federation, funds of 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 the formation of the 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 where there are no 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.
The accounting policy of the leshoz is drawn up by an organizational and administrative document. Such documents include an order or order of the head.
In the title of the order accounting policies there may not be 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 of forest management costs, 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 to internal, and not to external, users of accounting information.
Since the accounting policy is a rather voluminous document, it is inconvenient to submit it in full to the 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.
The regulation on the accounting service, as well as the job descriptions of the employees of the accounting department are drawn up according to a general scheme and, as a rule, include six sections: general provisions; functions; rights and obligations; a 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 leshozes have forestry as the main structural unit, it is necessary to establish the degree of centralization of accounting work in the accounting policy: with a centralized form, all accounting work is carried out in the central accounting department, with a decentralized form, their own accounting units function at the local level. 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 plantings, land plots - the date and number of the act of acceptance); initial (replacement), cadastral value; information about depreciation according to documents of purchase and revaluation. In cases when the composition of 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. The inventory card reflects the annual amount of accrued depreciation (in rubles, with two decimal places) based on the logs of transactions for other operations. The inventory card records the completed work on reconstruction, modernization, completion , additional equipment, partial liquidation of an existing facility (on the basis of an act of acceptance and delivery of repaired, reconstructed, modernized fixed assets (f. 0306002), the result of which will be a change in the original (restoration, cadastral) value of the object (column 6). the card provides information about the receipt (based on the act of acceptance and transfer of the object of fixed assets (except for buildings, structures) (f. 0306001), movement (based on the invoice for the internal movement of the object of fixed assets (f. 0306032), disposal of accounting objects (upon disposal or write-off of an item of fixed assets on the basis of a that on the write-off of an object of fixed assets (except for vehicles) (f. f. 0306003, 0306033) or the act on the write-off of vehicles (f. 0306004), a brief individual characteristic 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 plantings, the following signs are indicated: breed (species), name, color, omens, number of trees (bushes), plot number (strip), 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 writing off soft and household inventory (f. 0504143), an act on writing off 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 assignment 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 of an individual inventory number, in quantitative and value terms.
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 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 is used for analytical accounting on accounts of depreciation of fixed assets and intangible assets, reflection and movement of depreciation amounts on 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 names, grades 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), as well as makes a reconciliation of 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 card of accounting of material assets. Book of accounting of material assets, paid centrally 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 parent organization and sent by suppliers in the order of centralized supply budgetary institutions... On the basis of the supporting documents received from the supplier (invoices, invoices, etc.) for the values sent to the consignee, appropriate entries are made in the book and at the same time an entry is made on off-balance account 05 "Material assets paid for 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 for payments financial authorities for overdue taxes, on orders of arbitration, when repaying overdue loans, the withdrawal of funds from the current account is made 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 enterprises, the bank considers itself a debtor of the enterprise (its accounts payable), therefore, the balances of funds and receipts to the current account are recorded on the credit of the current account, and the decrease in its debt (write-offs, cash withdrawals) - 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 serving him is a settlement document containing a requirement to 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 deducts funds from the payer's account, if he does not declare a refusal to accept within the prescribed period. Upon subsequent acceptance, the payer's bank pays payment request immediately after its receipt. If the payer declares the refusal of acceptance within the prescribed time limit, the bank immediately restores the amount of the payment 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 requirement, 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, electrical energy, sewerage, telephone use, postal and telegraph services and some other services.
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 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 maximum 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 for 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 on 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 for 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 economic planning, financial departments, labor and wages, supply departments, 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 observance 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 clerks, 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 proof 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 of financial documents can lead to negative economic impact.
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 and accounting records based on it are performed in each instance.
A properly organized workflow must satisfy two the most important 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 passage period 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 of the 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 dated 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
8. PBU 10/99 - Regulation on accounting "Organization's expenses", approved. By order of the Ministry of Finance of the Russian Federation of 05/06/1999 No. 33n
9. Regulation on accounting and financial reporting in the Russian Federation, approved. By order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n
10. Regulations on documents and workflow in accounting, approved. By order of the Ministry of Finance of the Russian Federation dated 09.12.1998 No. 60n
11. Regulation on the rules for organizing cash money circulation on the territory of the Russian Federation, approved by By the Board of Directors of the Bank of Russia dated 05.01.1998 No. 14-P
12. The order of conducting cash transactions in the Russian Federation, approved. By the decision of the Board of Directors of the Central Bank of Russia on September 22, 1993 No. 40
13. Resolution of the State Statistics Committee of the Russian Federation dated 01.08.2001 No. 55
14. Resolution of the State Statistics Committee of the Russian Federation of January 21, 2003 No. 7
15. Babaev Yu. A. Theory of accounting: Textbook for universities. - 2nd ed., Rev. and add. - M .: INITI-DANA, 2003 - 304 p.
16. Vasilevich I. P., Shirkina E. I. Accounting theory .: Tutorial... - 2nd ed., Rev. and add. - M .: Finance and statistics, 2002 - 312 p.
Organization of primary accounting at Met-Info LLC
All business operations carried out by Met-Info LLC are formalized by supporting documents. These documents serve as primary accounting documents on the basis of which accounting is kept.
Primary accounting documents are drawn up according to the form contained in the albums of unified (standard) forms of primary accounting documentation, or according to the form developed and compiled by the organization independently, approved in the accounting policy of Met-Info LLC.
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 in Met-Info LLC:
- 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 on 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.
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 Met-Info LLC.
The work on drawing up the workflow schedule is organized by the chief accountant of Met-Info LLC. The document flow schedule is approved by the order of the head of the enterprise Met-Info LLC together with the approval of the order on the accounting policy of the enterprise.
Employees of an enterprise, institutions (heads of shops, foremen, timekeepers, employees of management, supply, 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 with the document flow schedule for Met-Info LLC is carried out by the chief accountant.
The documents, which formalize business transactions with funds, are signed by the director of Met-Info LLC, the chief accountant and the cashier.
Primary documents in Met-Info LLC are executed on a computer and therefore, all printed documents are considered to have passed accounting processing.
All documents attached to receipts and expenditures of cash vouchers, as well as documents that served as the basis for calculating wages, are subject to mandatory cancellation with a stamp or handwritten inscription "Received" or "Paid" indicating the date (day, month, year).
Primary documents received by the accounting department of Met-Info LLC are subject to mandatory verification:
- - according to the form (completeness and correctness of the document, filling in the details);
- - arithmetically (counting amounts);
- - by content (legality of documentary operations).
Corrections in cash (cash receipts and cash outflows) and bank documents are not allowed. The rest of the primary accounting documents can be corrected only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.
Errors in primary documents created manually (with the exception of cash and bank documents) are corrected as follows:
- - the incorrect text or amount is crossed out with one thin line so that the corrected text can be read;
- - the corrected text or amount is inscribed above the crossed out text;
- - the clause "Corrected" is made on the margins of the corresponding line, signed by the persons who signed the document earlier, or confirmed by the signature of the person who made the correction, and the date of the correction is also put down.
To systematize and accumulate the information contained in the primary accounting documents accepted for accounting, consolidated accounting documents are drawn up - accounting registers, which, depending on the degree of automation, can be compiled on paper and machine information carriers (in in electronic format).
When storing accounting registers, they must be protected from unauthorized corrections.
Preservation of primary accounting documents (invoices, invoices, invoices, cash receipts, etc.), accounting reports and balances, registration and transfer of them to the archive is provided by the chief accountant of the enterprise.
Primary documents of the current month related to a specific accounting register, bank statements with related documents, cash orders, advance reports for filing in the archive are selected in chronological order, completed, filed into folders and intertwined. The submission of documents to the archive is accompanied by a certificate.
Of particular importance is the storage of documents related to the calculation of wages to employees of the enterprise. The storage period for personal accounts of workers and employees is determined by the formula: 75 - B (years), where B is the age of persons at the time of termination of the personal account.
Settlement (settlement and payment) statements for the issuance of wages should be kept for 5 years, but in the absence of personal accounts - 75 years.
The personal accounts of recipients of pensions and state benefits are kept for 5 years after the termination of the payment of benefits and pensions, for lump-sum benefits- 1 year .
The funds of Met-Info LLC are kept in the bank. At the same time, the company keeps a certain amount of cash in the cash register for use on current expenses. This limit is called the cash balance limit or simply the cash balance limit.
The cash balance limit is determined based on the amount of cash - money turnover enterprises, taking into account the peculiarities of the mode of its activities.
To set a limit on the cash balance at the cash desk, Met-Info LLC submitted to the bank a special calculation according to the form No. 0408020 “Calculation for setting a cash balance limit for an enterprise and issuing a permit to spend cash from the proceeds received at its cash desk”. The settlement form was received at the servicing bank. It has the following form (Appendix 4).
The calculation was drawn up in two copies, which were transferred to the bank for approval.
After the size of the limit was established, both copies of the calculation were signed by a representative servicing bank... One copy of the calculation remained with the bank, the second copy (with the bank's marks) was returned to the organization.
If you leave cash in excess of the established limit, the organization may be fined.
All business operations carried out by Met-Info LLC are drawn up by primary documents, on the basis of which accounting is kept.
Cash transactions are drawn up with standard interdepartmental forms of primary accounting documentation.
The form of primary accounting documentation for accounting of cash transactions at Met-Info LLC includes:
KO - 1 "Receipt cash order";
KO - 2 "Expense cash order";
KO - 3 "Journal of registration of incoming and outgoing cash documents";
KO - 4 "Cash Book";
JSC - 1 "Advance report".
The documents are filled in one copy, clearly and clearly in ink, ballpoint pen or on a computer.
The seal certifies the documents for which it is provided by law. Primary documents in Met-Info LLC are drawn up at the time of the business transaction, and if this is not possible - immediately after its completion.
Meanwhile, it is enough to practice the preparation of cumulative statements summarizing work in 2-3 steps during the month, for example, on the 10th, 20th and 30th (31st) days. This frees up a significant part of the reporting period.
When drawing up schedules, one should strive for a greater workload of employees during the accounting period. The adaptation of synthetic and analytical accounting to the needs of reporting is one of the solid sources of compaction of work in the accounting period.
Organization of accounting according to the schedule, a number of practical issues are resolved: evenly and strictly according to the plan, the accounting process is placed and thereby a rational organization of current accounting is achieved; accounting and reporting periods are rationally combined, the first is compacted and the second is unloaded as much as possible, which ensures the maximum reduction in working time; all the complexes and types of accounting work that make up the accounting process are rationally and strictly distributed between accounting employees, financially responsible persons and accountable persons, thereby the responsibility for the normal course of the accounting process is distributed among all its participants and the vagueness and impersonality in the organization of the accounting process is eliminated.
The management of the organization is systematically provided with versatile and benign information and operational analysis data.
Every employee working on a schedule must monthly register deviations of the work performed by him from the one provided in the schedule, that is, draw up a completed work schedule. Only completed work schedules will make it possible to identify reserves for improving accounting work and outline the ways of their implementation.
In the schedule for organizing the work of the accounting department, the expediently placed preparatory work for drawing up annual balance... It should include:
Advance technical preparation of cumulative statements for the summary of reporting materials;
Checking and summarizing the results of the inventory made at the enterprise;
Verification of the correctness of the analyzes of economic activities performed during the year;
Thus, the schedule, to a certain extent, helps to improve the formulation of all elements of accounting work. Despite the positive aspects, he has not yet found proper recognition and distribution.
There is no such schedule at the enterprise I am studying. This is hindered by a number of reasons. First, there is insufficient attention to the issues of accounting organization on the part of the chief accountant. All the terms of the work performed, from whom the documents were received, where and to whom the reporting is submitted, all this hangs, as it were, "in the air." First of all, this is due to the heavy workload of the chief accountant and the subdivision entrusted to him. Secondly, the accountants interviewed by me, drawing up draft schedules, showed that they have the most approximate idea of their content and construction. Such a schedule is quite enough for organizing the work of linear-type accounting workers, the total number of which is up to 10 people.
Drawing up such a schedule gives the following positive points:
The schedule, as a means of radical organization of the accounting process and the use of accounting labor, is undoubtedly possible and effective in any size and operating conditions of enterprises, including such as Met-Info LLC. The schedule enhances the overall structural consistency and technological discipline of accounting.
The organization of the work of the accounting department according to the schedule reduces the tension in the accounting process, forms and reveals the most varied and rather significant reserves of accounting labor. The larger the enterprise, the more used reserves of accounting labor the graph reveals.
The actual terms of drawing up reports can be reduced by 2-3 days only through the use of accounting work schedules.
In addition to the rational organization of work of all employees of the accounting department, the schedule brings together the entire team of accountable persons. A schedule with a large circle of financially responsible and accountable persons is becoming increasingly important. One of the stages of the struggle for rational organized accounting when keeping it according to the schedule is to reduce the time required for reporting. Late reporting not only violates statutory norms, but also leads to a number of negative consequences (fines, penalties, etc.).
Firstly, the accounting department is busy with drawing up reports for almost half a month and it does not have enough time to keep track of current business transactions. One reporting period ends, and a summary and summarization of materials for another report begins. So the main attention of accountants is focused on an almost continuous chain of reports, built not on a uniform current accounting, but on the basis of insufficient, unsystematic processing of documents. Secondly, belated reporting loses its relevance, and therefore cannot contribute to the quickest elimination of the shortcomings of economic activity.
Rationally organized current accounting can and should provide the management of the enterprise with daily information about the main and most important production and economic indicators.
Employees of an enterprise spend a lot of time looking for the necessary data (according to statistics, this takes up to 40% of their working time) or reconstructing documents that already exist (this happens in about 70% of cases). A typical situation is when the source texts of contracts are stored by lawyers in electronic form (often without a history of changes); accounting entries according to the documents accompanying the execution of contracts, are carried out in accounting system; records of contracts and related documents are kept in a spreadsheet; accounts and acts are kept in paper form in the financial department, and the current correspondence regarding contractual work - in the e-mails of employees. With such "scattered" data and documents, it is difficult to ensure their integrity, consistency and security.
Information resource management is of particular importance for the activities of any organization. Regardless of the legal status or organizational forms of activity, institutions are called upon to actively interact with the executive and legislative authorities, structures involved in the regulation of the economy. All this, in turn, generates a specific document flow.
Thus, Met-Info LLC is acutely aware of the need to organize effective management of information resources and are taking active steps to use computer technologies in the field of document flow management (and information in a broad sense).
Unfortunately, the use of computer programs at Met-Info LLC with documentation in some cases is not accompanied by a structural reorganization of work with documentation, i.e. documents are compiled by part of the information users manually.
Therefore, it is recommended to provide access to the general accounting database of Met-Info LLC for all users of accounting documentation, that is, to provide direct input of information at the places of receipt of external documents, such as receipt of materials, transfer of products to the warehouse - in the workshop of the enterprise, the personnel department organizes data entry on hiring and dismissal from work directly into the accounting system.
All this will provide the following advantages: increasing the reliability of information; reduction of manual labor.
An electronic document management system (EDMS) or EDMS (Electronic Document Management Systems) is a system for automating work with documents throughout their life cycle (creation, modification, storage, search, classification, etc.), as well as interaction processes between employees. At the same time, under documents, first of all, we mean unstructured documents (Word, Excel files, etc.). As a rule, the EDMS includes an electronic archive of documents and a business process automation system.
Effective document management based on the EDMS is based on three components of the system:
- - technology (based on modern computer systems).
- - corporate rules of creation and use information resources(and their consolidation in administrative documents).
- - psychology of users and their training (if necessary, individual).
In document flow systems, registration of regulatory documents, administrative documents (orders, orders), correspondence with authorities, institutions, credit organizations, other institutions and enterprises, as well as citizens is carried out. In addition, the EDMS is working with internal official correspondence and drafts of organizational and administrative documents created by structural institutions.
The EDMS provides control over the movement and execution of documents, contains complete information about the instructions given by the management and the actions of the executors. An important element of the EDMS is the system of formal and semantic references to interrelated documents and instructions. The search in the EDMS, in addition to the traditional clerical details, is based on a system of classifiers (including thematic ones) that allow for contextual selection of documents.
The procedure for maintaining classifiers is strictly regulated. Some of the directories are formed by the specialists conducting the registration (for example, the classifier of correspondent organizations). Making changes to the rest is the prerogative of the administrator, in addition, the administrator constantly monitors the new positions of the classifiers and, if necessary, corrects them. Thus, possible duplication of directory positions is eliminated, and errors during document registration are eliminated. The efficiency of the system can be ensured only under the condition of regular training of users and “soft” control over their actions in the system (correction of errors, compliance with the requirements for filling in mandatory information details, etc.).
The creation of an EDMS is also associated with a change in the role of the document support service: uniform technological requirements for organizing workflow using EDMS are determined, and a system of “administrative frameworks” in working with documents is established, which is actually a methodological basis for organizing work with information.
In general, the establishment of a clear procedure for using the system and rules for working with information is one of the main factors that ensured the successful implementation of the EDMS and its full use.
The objectives of the implementation of the electronic document management system: automation of office work, automation of document flows, automation of control over the execution of documents and orders, increasing executive discipline, putting things in order in working with documents, reducing the time for document operations, transition to paperless technologies.
Thus, it is possible to determine the effectiveness of using the electronic document management system (EDMS) in the narrow sense for individual industries and users.
Let us consider in more detail the cost savings for the salaries of the EDMS users.
Calculation of notional annual savings in labor costs j-th qualification With j, when the complexity of the processes of preparation and processing of information changes as a result of the introduction of the EDMS, it is determined by the formula:
С j = С зпj (Q 1 - Q 2) А 2 / Ф j, (3)
where С Зпj is the annual payroll employee j qualifications involved in the preparation and processing of data, rubles; Q 1, Q 2 - labor intensity of preparation and processing of a data unit in the basic and new versions of the software product, man / h; A 2 - the annual volume of work on the preparation and processing of data in a new version of the software product, natural units; Ф j is the annual fund of working time of one employee of the j-th qualification engaged in the preparation and processing of data, h.
Let's calculate the savings in labor costs for a cadre employee with a salary of 5787 rubles. Consequently, the manager's annual salary fund is RUB 69,444. Considering that with a five-day working week, the number of working days is 249, the annual fund of working time will be 1992 hours.
The complexity of preparation and execution of documents with the previous method of work and in the EDMS system is, respectively, 25 (person / hour) and 20 (person / hour). The annual volume of work on the preparation and processing of data in the EDMS (in natural units) is? 80 documents.
Thus, we obtain savings in the cost of wages for the manager:
С = 69 444 (25 - 20) 80/1992 = 13 944.58 rubles,
which is 20% of the annual salary fund of a cadre worker engaged in the preparation and processing of documents in an automated document management system.
Conclusion
In this work, a study of theoretical and practical studies of the organization of primary accounting in Met-Info LLC was carried out.
Based on the theoretical studies carried out in the work, the following conclusions can be drawn. The main purpose of the primary accounting system should be considered to ensure such an organization of interaction of all elements of the primary accounting system. Primary accounting is a full-fledged component of accounting and management accounting. In accounting theory, primary accounting presented as the initial stage of the accounting process. It includes documenting operations, submission, processing and movement of primary documents before submitting them to the archive.
An element of the primary accounting organization system is the organization of work with documentation. As in all other subsystems, the creation of workflow schedules and bringing them to the performers is an essential step in terms of optimizing the system for organizing work with documents. A large number of violations in the work with documents received from other enterprises requires the implementation of a number of measures to prevent them. In particular, the services responsible for conducting business transactions with other enterprises need to be given clear instructions on what kind of documentation they should receive from other organizations.
In LLC Met-Info, the organization of primary accounting is based on the position of the accounting policy of the organization, it is carried out by the accounting service of LLC Met-Info. For each document in the accounting of Met-Info LLC there is its own path of movement, i.e. your document flow.
One of the disadvantages of organizing document flow in Met-Info LLC is that the company's employees spend a lot of time searching for the necessary data or recreating documents that already exist. To eliminate these shortcomings, it is recommended to introduce an electronic document management system at the enterprise. Also, an important disadvantage of primary accounting at Met-Info LLC is the accounting of goods and materials in the warehouse, due to the use of outdated forms of documents. And also receipt orders and acts of acceptance of materials are not applied.
Moreover:
- - creation of workflow schedules and bringing to the performers of their functions when creating and checking the primary document;
- - publication of administrative documentation to determine the circle of persons responsible for the performance of a particular business transaction and having the right to sign primary documents;
- - control by employees of the accounting department for the correctness of the primary documentation (imputation of this function through job descriptions and the establishment of responsibility for non-compliance with the responsibility of the accountant processing the document);
- - introduction of an electronic document management system to reduce the complexity of operations.
At the stage of registration of documents in accounting registers, in order to avoid errors and violations, it is advisable to use the "memo method" - a kind of instructional material for a specific accounting service, describing the procedure for accounting processing of a particular document. The memo should state:
- - what operational fact reflects this or that primary document being processed;
- - what information should be contained in a correctly completed document;
- - what accounting entry, in which accounting register and in what time period should be performed on the basis of this document.
In addition, the risk of incomplete reflection of documents in accounting registers is reduced by sequential numbering (preferable preliminary or automatic) and centralized registration of incoming documents.
In terms of organizing the storage of documents, it is advisable to use workflow schedules and job descriptions, as well as raising the status of the archival service when organizing work with documents transferred to the archive (by issuing relevant provisions on the organization of the archival service at the enterprise).
When using documents in the current work, the management of the enterprise should ensure the correct organization of access to primary documents (with automated data processing systems - through a password system, with non-automated systems - using the organization of workplaces in order to prevent unauthorized access to documents - again through the system of job descriptions and determination of liability for negligence when working with documents).
An element of the primary accounting organization system is the environment for the functioning of the primary accounting organization system.
The environment in which the system for organizing primary accounting works is an objective factor, but the enterprise has real opportunities to improve some internal factors affecting the organization of primary accounting. And to do this, improving the system must be recognized as a problem requiring a solution. The management can really influence the optimization of the primary accounting organization system by building an automated accounting system (including primary accounting). Completely automated system primary accounting practically eliminates the risk of such elements of the system as the creation of a document, its primary processing and registration in the accounting register.
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 purpose of accounting is to provide analysts with the information necessary for making decisions. These decisions concern the allocation 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 the 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 my term paper, I want to analyze and analyze 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.
1. The concept of primary documents
Under primary documentin accounting, a paper form is meant for registering initial information.
The concept of "document" is broader than the "primary document". Documents in everyday life also mean any business paper, something that officially certifies the identity of the bearer (passport, etc.), any written evidence.
The etymology of the word "document", which originates from the Latin documentum - evidence, is indicative. Accountants in late XIX- the beginning of the XX century. they liked to emphasize the probative power of the primary document, which meant its ability to serve as evidence in court. This function of the primary document is now fully preserved.
The above definition of the primary document contains several essential points.
I. An indication of the paper medium is important. Although the material of the carrier can theoretically be anything, traditionally, in the mind of the accountant, the primary document is associated with a sheet of paper.
With the advent and development of writing, different peoples have used various materials as a carrier, but today the overwhelming majority of primary documents exist in paper form. We owe this to the technological level of development of civilization: for several centuries now, paper has been a standard medium of information, and only with the advent of computer technology its positions have somewhat faltered.
II. The primary document is used to register information. The relationship between the document and the registered fact of economic activity is in many cases bilateral and interdependent:
on the one hand, the occurred fact of economic activity necessitates its registration;
on the other hand, some facts of economic activity are not considered perfect without their written registration. Moreover, in some cases, non-compliance with the written form of the transaction automatically entails its invalidity.
Thus, there is both direct and feedback between the fact of economic activity and the primary document.
III. The primary document registers only the initial information, and not operational or reporting. Of course, both one and the other can be printed on paper: forms with operational or reporting data contained on them are called reports or statements. But the primary document is considered only the form with the initial information. This circumstance is emphasized by the title of the document "primary", i.e. initial, input.
Primary document as the basis for accounting records. Documenting is one of the principles of accounting. Documentation is understood as the process of registration of each fact of economic activity, subject to registration, as a primary document. The formulation of the documenting principle is attributed to W. Schweiker (1549, Germany).
Since a certain number of objects are registered in the form of a fact of economic activity, and objects are taken into account in accounting accounts, each primary document can be characterized by a certain number of accounts. The establishment of the correspondence between the primary document and the accounts (correspondence of accounts) is sometimes called account assignment (from the Italian conto - account). Often, primary documents are drawn up due to the fact that an accounting entry has been made: the primary document is received by the accounting department, on the basis of which the corresponding accounting entry is made.
Documenting is an intermediate stage between the observation of an object and in reality and its registration in the accounting system. The registration of information itself using a primary document cannot be considered as entering information into the system, since the existence of a document does not guarantee that information will enter the array of operational data. Of course, with the book form of accounting, this statement is quite relative, but with the computer form, there is no doubt.
In accordance with the principle of documentation, each fact of economic activity subject to registration must be formalized as a primary document. Hence another name for primary documents - exculpatory.It is understood that the accountant justifies himself by presenting the document that served as the reason for making the accounting entry.
This is not to say that an inapplicable accounting methodology is conducive to strict and consistent implementation. this principle.
First, in some cases, the registration of documents for each fact of economic activity is called not an economic necessity, but the peculiarities of the accounting methodology (more often at the end of the accounting period). Such records can be drawn up by an accounting statement, but they can also not be drawn up, as is usually the case in practice.
Secondly, there is a large class of accounting records, whose registration is entirely determined by the registration of other records made in parallel with them. For example, the receipt of payment from the buyer entails the execution of not only the records of this, but also the record of the occurrence of obligations to the budget for the payment of indirect taxes. Thus, one document can serve as the basis for performing several accounting entries at once.
Thirdly, several primary documents often serve as the basis for the execution of one record. A typical example is the release of goods on the terms of a commercial loan, in which the buyer can be handed an invoice, invoice, invoice, and sometimes other primary documents.
In this case, all these documents could be combined in one, but this is not always feasible. Registration of some facts of economic activity with one primary document is practically impossible. When buying goods for cash, there is one fact of economic activity - mutual and simultaneous exchange of values. But in accounting, the registration of this fact is divided into at least two stages:
Cash payment;
Transfer of goods.
Cash payment is registered by a cash receipt order, and the transfer of goods is recorded by an invoice for its release to the side. It is difficult to fit these primary documents into one due to the fact that the cash and warehouse premises are geographically separated and, in fact, there are two objects of economic activity, each of which requires its own registration. As you can see, the application of the documenting principle in practice is rather contradictory.
Accounting registers.
The concept of an accounting register is closely related to the concept of a primary document.
The register (from the Latin registrum - list, list) in accounting is usually understood as carriers and the form of presentation of operational data in them. Registers are distinguished from primary documents by two points:
1.The registers display non-source and operational data;
2.The term soon indicates not the operational nature of the data, but the form of their presentation: in this sense, any cell of the table containing operational data is a register.
Since some primary documents serve to accumulate information, i.e. in fact, it is used as material carriers of both initial and operational data, it is impossible to clearly distinguish between primary documents and accounting registers; sometimes the registers mean directly primary documents.
The use of terms was practiced in the book form of accounting, and in practical accounting it did not receive distribution. With the emergence of a computerized form of accounting, inclined to borrow terminology from the theory of information systems or disciplines close to it in spirit, the need for its use in general has become questionable. More precisely, there is no question: the term "accounting registers" is due to the fact that it confuses the medium and the information recorded on it, and also does not quite clearly distinguish between the stages of functioning information system, is hopelessly outdated and does not correspond to the level of modern scientific views.
2. Details of primary accounting documents
Requisites of documents(English essential element of documents) are a certain set of indicators (data) that form accounting information to the extent that it allows the document to be recognized as valid and reasonable to accept it for accounting. For this, the requisites must provide a comprehensive description of the economic fact of the enterprise's activities and give the document evidentiary force from a legal point of view. The set of document details is determined by the type of business facts. Therefore, for example, a cash receipt order has one individual requisite, an expense one - others. At the same time, there are general or, as they are officially called, mandatory details. They are indicated in the corresponding regulatory documents Goskomstat and the Central Bank of the Russian Federation.
The named list includes the following mandatory details: the name of the document (form), the name of the organization, the date of compilation, the instructions of the parties involved in the business transaction, the measuring instruments of the business transaction (in quantitative and value terms), the content of the business transaction, the names of officials responsible for the performance of a business transaction and the correctness of its registration, personal signatures and their decryption. In the officially approved standard forms of documents, all the required details are already available.
Depending on the type of business fact and data processing technology, additional details are entered into the primary documents, which can include the document number, the address of the enterprise, the grounds for committing the business fact, and some others. For automated processing of accounting information, the details of the documents are recorded in the form of digital codes.
Documents are accepted for accounting if they comply with the current national standards governing the composition and location of details in a strictly defined place of the document; the form of the document itself is also coded on a national scale.
The form code is the seven-digit number of a document published in the All-Russian Classifier of Management Documentation (OKUD). The seal certifies those documents for which it is provided by the norms of the current legislation, accounting policy or by agreement of the parties when concluding business contracts. For example, receipts for receiving money from bank accounts, orders for money transfers (to the budget, social insurance fund against accidents, etc.), cash receipts stubs, acts of acceptance - delivery of work performed are certified by the seal.
Documents that formalize similar cash transactions, cash payments from a bank account, transactions with securities, and some others, are signed by the head and chief accountant of the enterprise or their deputies, if a corresponding order (instructions) has been issued for this.
When drawing up a document, all of its mandatory details are filled in. Free lines and details, in accordance with clause 2.9 of the Regulations on Documents, are subject to a mandatory blank.
Unified forms of primary accounting documentation must be drawn up in strict accordance with the instructions for their use and filling approved by the State Statistics Committee of the Russian Federation, which reflect the purpose of the form; the procedure for filling it out; the officers responsible for the compilation; movement of the document (the provisions of the document flow schedule in force in the organization cannot contradict the approved instructions).
Forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, are drawn up in the manner prescribed in the document flow schedule in force at the enterprise, as well as in accordance with the provisions of the accounting policy of the enterprise.
A number of documents drawn up by the organization must have, in accordance with the current procedure, and some other required details.
So, for example, the inclusion of entertainment expenses in the cost of products (works, services) is allowed only if there are supporting primary documents, which must indicate the date and place, the program of the business meeting (reception), the list of invited persons, participants from the enterprise, the amount expenses.
Otherwise, it becomes problematic to attribute the costs to the prime cost.
Such a requisite as the payer identification number (TIN) must be indicated when filling out applications, declarations, certificates approved by the Ministry of Taxes and Tax Service of the Russian Federation (State Tax Service of the Russian Federation), as well as when drawing up other documents, if this is established by the requirements of regulatory enactments.
In accordance with the "Procedure and conditions for the assignment, application, and change of the taxpayer identification number", approved by order of the Ministry of Taxes and Duties of the Russian Federation of November 27, 1998 NGB-3-12 / 309, the taxpayer identification number (TIN) together with the code of the reason for registration with January 1, 2000 must be indicated in all documents used by the organization in tax relations.
In addition, in accordance with paragraph 7 of the letter of the State Tax Service of the Russian Federation, the Ministry of Finance of the Russian Federation and the Central Bank of the Russian Federation of June 5, 16, 1995 NN VG-4-12 / 25n, 47, 174, the TIN must be indicated when drawing up any settlement and payment documents along the lines as "Payer" and "Recipient" (retained with the adoption of the new Regulation of the Central Bank of the Russian Federation "On cashless payments in the Russian Federation" dated September 8, 2000 No. 120-P).
On issued to the buyer cashier's check in accordance with clause 4 of the "Regulations on the use of cash registers in the implementation of cash settlements with the population", approved by the Resolution of the Council of Ministers - the Government of the Russian Federation of July 30, 1993 No. 745 (as amended by amendments and additions), the following mandatory details must be reflected:
name of company;
identification number of the taxpayer organization;
the serial number of the cash register;
serial number of the check;
date and time of purchase;
purchase (service) cost;
a sign of a fiscal regime.
Invoices serving as the basis for offsetting VAT amounts on goods (products, works, services) received from suppliers and contractors, in accordance with paragraph 5 of article 169 of part two of the Tax Code of the Russian Federation, must contain the following mandatory details:
) serial number and date of issue of the invoice;
) name, address and identification numbers of the taxpayer and the buyer;
) the name and address of the consignor and consignee;
) the number of the payment and settlement document in case of receipt of advance or other payments on account of the forthcoming supply of goods (performance of work, provision of services);
) the name of the supplied (shipped) goods (description of the work performed, services rendered) and the unit of measurement;
) the number (volume) of goods (works, services) supplied (shipped) according to the invoice based on the units of measurement adopted for it;
) price (tariff) per unit of measurement under an agreement (contract) excluding tax, and in the case of applying state regulated prices (tariffs), including tax, taking into account the amount of tax;
) the cost of goods (works, services) for the entire amount of goods supplied (shipped) according to the invoice (works performed, services rendered) without tax;
) the amount of excise tax on excisable goods;
) tax rate;
) the amount of tax charged to the buyer of goods (works, services), determined based on the applicable tax rates;
) the cost of the total amount of goods supplied (shipped) according to the invoice (work performed, services rendered), taking into account the amount of tax;
) country of origin of goods;
) number of the cargo customs declaration.
At the same time, information on clauses 13 and 14 is indicated in relation to goods, the country of origin of which is not the Russian Federation (the taxpayer who sells these goods is only responsible for the compliance of the specified information in the invoices presented to him with the information contained in the invoices received by him and shipping documents).
The invoice in accordance with clause 6 of article 169 of part two of the Tax Code of the Russian Federation is signed by the head and chief accountant of the organization or other officials authorized to do so in accordance with the order for the organization, and certified by the seal of the organization.
The invoice form was approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914 "On Approval of the Rules for Keeping Accounting Logs for Received and Issued Invoices, Purchase Books and Sales Books for Value Added Tax Calculations".
Organizations fulfilling the state order at the expense of the federal budget, in accordance with the decree of the Government of the Russian Federation of January 19, 1998 No. 47 "On the rules for maintaining separate accounting of the results of financial and economic activities by organizations carrying out the state order at the expense of the federal budget" accounting documents for a separate product, group of products, work, service provided for in a government order (government contract).
In this regard, limit cards, requirements, work orders, work orders, time sheets and other documents must be completed for each Customer, contract and product (group of products, work, service).
3. Classification of primary accounting documents
Due to the wide variety of reflected objects, a huge number of primary documents are used in accounting practice. To facilitate orientation in them in the process of study and practical application, their classification is necessary. The classification can be based on various features.
By value, the documents are divided into: administrative, executive, accounting and combination.
Administrativethe documents contain instructions from managers to perform specific business operations. For example, an order for hiring, granting vacations, issuing bonuses, etc. Since these documents do not confirm the fact of the transaction, they are not the basis for making accounting entries. Executive, or supporting documents confirm the fact of performing business transactions and are drawn up immediately at the time of their commission. Therefore, they are the basis for the preparation of accounting entries. For example, invoice, act of acceptance - transfer of fixed assets, etc. Accounting documentsindependently created by employees of the accounting department for the implementation of accounts in the event that there are no standard documents. These documents have no independent meaning, therefore they play an auxiliary role in the accounting process. These include various statements of distribution (selling expenses, general production and general expenses), accounting statements on the calculation actual cost products to write off calculation differences, etc. Combineddocuments are both administrative and executive. These include cash receipts and payments, advance reports, payroll, etc.
According to the place of preparation, documents are divided into internal and external.
Internalare drawn up in this organization (receipt and expense cash vouchers, limit fence cards, on-farm invoices, etc.). Externalcome to the organization from outside: from suppliers, banks, tax authorities (invoices, invoices, certificates of inspections, payment requests, etc.).
By the order of compilation (by volume), primary and consolidated documents are distinguished. Primarythe documents reflect all business transactions immediately at the time of their commission and are proof of the actual performance of the operation (material claims and invoices, cash receipts and expenditures, acceptance orders, etc.). Summarydocuments are drawn up on the basis of primary documents (advance and cash reports, payroll, bank statements, finished goods release sheets, etc.) These documents contain additional data in addition to those that are available in the primary documents used to compile them. Consolidated accounting documents systematize and group the information of primary documents, which makes it possible to reduce the number of accounts on accounts. Such documents facilitate the control and streamlining of the processing of data on business transactions on the basis of primary accounting documents.
According to the method of coverage of transactions, documents are divided into one-time and accumulative. One-timeaccounting documents are used to reflect one or several transactions performed simultaneously, after documentary registration of which they are used once in accounting. Such documents can serve as the basis for accounting records. These include: incoming and outgoing cash orders, payment orders, payment requests, acts of liquidation of fixed assets, etc. Cumulativedocuments are used to formalize homogeneous business transactions performed repeatedly during a certain period (week, decade, month). They are drawn up in order to reduce the number of issued one-time documents for homogeneous operations. These are limit fence cards, timesheets, worksheets, etc.
With help monetary documents registration of changes in the organization's cash balances is carried out (incoming and outgoing cash orders, payment orders, payment requests, money checks, etc.). Estimateddocuments are used to reflect changes in the mutual obligations of counterparties in connection with the presentation of invoices for finished products, goods, works, servants and their payment (invoices, invoices, consignment notes, settlement checks, etc.)
According to the storage period, documents of current and permanent storage are distinguished. Documentation current storageat the end of the month, they are bound into folders and deposited in the archive of the organization (cashier reports, bank statements, etc.) After the expiration of the storage period (5 years), they are destroyed by a special commission, which is noted in the archive book. Documentation permanent storagestored for 75 years and then destroyed. These include payroll, personal accounts of employees and other documents on wages.
4. Documenting business transactions and organizing document flow
Since the primary documents are directly related to the fact of economic activity, they can be characterized in accordance with the characteristics inherent in these facts. Despite this, the primary documents also have an original classification.
I. Purpose.By appointment, documents are divided into four groups.
Administrative documents.
With the help of an administrative document, an authorized official expresses the will to perform any economic action: for example, make a payment or transfer property to a counterparty. This will, in accordance with the established principle of documentation, can only be expressed by the signature of the person authorizing the operation, which is the first mandatory sign of the administrative document.
However, this is not enough to qualify the document - on other primary documents that are not administrative, the signature of the same official may also appear. Convincing evidence that the document belongs to the group is that it was on its basis that the fact of economic activity was committed. All subsequent primary documents clarifying or defining the performed operation are not administrative documents.
Thus, administrative documents have two characteristics:
With their help, the will of the authorized official is expressed;
On their basis, the fact of economic activity occurs.
It is necessary to distinguish the will of the official of the accounting subject, authorized to make an appropriate decision, from the will expressed by unauthorized officials or officials of bodies that do not have relations with the accounting subject. The documents signed by such persons, although expressing their will, are not administrative documents.
Supporting documents.
An official justifies the fact of economic activity with an acquittal document: for example, a cashier - issuing cash from a cash register. Thus, the term "voucher" has two meanings: in the first case, the voucher is understood as any primary document; the second meaning is narrower - it is only one of the types of primary documents classified by purpose.
The fundamental difference between source documents and administrative documents lies in the fact that source documents formalize a de facto event, while administrative documents initiate the onset of events.
.Requirement documents.
In some cases, the primary document is drawn up at the request of any person to the subject of accounting. This does not mean the requirement of an authorized official to a subordinate person to take any action, but the requirement of a third party to satisfy his rights. It is clear that such a demand can, in principle, be rejected.
The documents of the demand can include, in particular, a collection demand or an advance report provided by the employee to the accounting department, if the money was not previously issued, and the purchase has already been made.
Accounting documents (design documents).
Accounting documents are drawn up solely for methodological purposes on the basis of documents of the first three types. Such documents can be a certificate, calculation of the amount of any tax, etc. Accounting documents can both precede the fact of economic activity, and follow it, but at the same time they do not express anyone's will and do not justify anyone's actions.
Often, different purposes are combined in one document. The manager signs the invoice for the vacation of the property, and the storekeeper justifies its transfer to the recipient with this invoice. Such documents are combined.
Depending on the situation, the same document can act in one or the other capacity. For example, a manager can express his will by signing directly an expense cash order, or maybe by signing an employee's application for payment or by issuing an appropriate order, on the basis of which an expense cash order will be issued. In this case, the latter will still be signed by the head, because its form presupposes this, but later, i.e. in the sense of expressing will, the document will already be secondary. In the first case, an order acts as an administrative document, in the second - a statement or order, and the order is a document of the accountant of registration. But in both cases, as a voucher, since the cashier is justified by giving out cash from the cash register.
II. Reflection in the accounting.The first property of documents, which is important for an accountant, is it reflected in the accounting or not. The reflection in the accounting means whether this document is drawn up with accounting entries or not.
Of course, the accountant is more interested in the documents that serve as the basis for making accounting records (invoices, cash orders, acceptance certificates for work performed, etc.), as well as those that serve as the basis for their preparation (contracts, etc.), and all the others are less interesting. At a large enterprise, a huge amount of paper is circulated, but only some of them go to the accounting department to be reflected in the accounting system.
Thus, according to the reflection in the accounting, all documents can be divided into three groups.
Accounting documents that directly initiate accounting entries, i.e. are reflected in the accounting.
Foundation documents, which serve as a legal basis for the preparation of accounting documents, but do not themselves belong to such: they are reflected in accounting indirectly through the preparation of accounting documents.
Non-accounting documents that do not fall within the scope of interests of the accounting department and are not reflected in the accounting.
Suppose two organizations sign a letter of intent. You can be sure that this document will never get into the accounting department and will not be registered with accounting records. After some time, having come to a final agreement, the organizations sign a full-fledged agreement, providing for the payment of an advance on the part of the accounting subject. Most likely, this paper will also not get into the accounting department, but you can no longer be thoroughly sure. The agreement is a legal basis for the transfer of an advance, but the decision on transfer is made by the manager, and he may change his mind. However, if the decision is made, the head gives an order to the accounting department about the transfer and, as documentary evidence of his will, puts a signature on the payment order, which in this case plays the role of an accounting document.
III. The type of the reflected object of economic activity.Since not facts, but objects are registered in the accounting, the primary documents can be characterized in relation to the objects of economic activity, information about which they contain. Naturally, one could use the above classification, but accountants traditionally use their own, more familiar to them, albeit lame in terms of logic: cash, banking, material, settlement, etc. This classification generally corresponds to the groups of regulations governing the procedure for work with primary documents, which to some extent serves as an excuse for her.
To control and streamline the processing of data on business transactions, on the basis of primary accounting documents, consolidated accounting documents are drawn up and a workflow schedule is drawn up.
Document flowis an organized system for the creation, verification and processing of primary documents in accounting from the moment they are drawn up to their submission to the archive.
The development of a document management mechanism is a necessary link in the process of setting up accounting in an organization and ultimately provides:
stability of the accounting service;
clarity and efficiency of processing and movement of documents;
timeliness of making management decisions.
The main stages of creating a document management system in an organization:
1.Development of the Regulation on the accounting service;
2.Development of job descriptions for accounting employees;
.Drawing up a workflow schedule;
.Creation of technology for processing accounting information;
.Development of the nomenclature of cases and the procedure for the current storage of documents;
.Preparation of cases for long-term storage.
The concept of workflow provides for the preparation of a schedule for the passage of documents, control over their correct execution and the appropriate reflection of transactions in the accounting accounts. The schedule is drawn up in the form of a diagram or a list of works performed by each department and performer for the creation, verification and processing of documents. The schedule includes four stages: creation, verification, document processing and filing.
The document flow schedule is drawn up by the chief accountant and signed by the head. Chief Accountant may involve other services for scheduling. At the initial stage of work on drawing up a workflow schedule, the chief accountant establishes the circle of persons who handle the primary documents. [Appendix, Fig. 2]
After drawing up the schedule, the rules for processing primary documents and the timing of their submission to the accounting department are officially communicated to each person participating in the workflow.
The order establishes responsibility for the late submission of documents to the accounting department. The chief accountant, by his order for accounting, obliges to accept only those documents that are drawn up in the prescribed manner.
To streamline the number of issued and received documents, it is recommended to keep a nomenclature of cases. Each received document, after being processed, is filed into a file folder. All folders located in a department form a case nomenclature. The to-do list is arranged as follows:
case index (number on the folder) may consist of the number assigned to the department and the internal number;
case title (title);
the number of cases in the folder (filled in when the folder is formed);
shelf life;
note (it may be indicated on the basis of which of the lists the storage period for documents is established).
In accordance with Art. 17 of the Federal Law "On Accounting" dated 21.11.96. No. 129-FZ, the organization is obliged to keep primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archival affairs, but not less than five years.
The working chart of accounts of accounting, other documents on accounting policies, coding procedures, computer processing programs (with an indication of the terms of their use) must be kept by the organization for at least five years after the year in which they were last used to draw up financial statements.
The head of the organization is responsible for organizing the storage of accounting documents, accounting registers and financial statements.
Rosarkhiv on 06.10.2000 approved the List of typical management documents generated as a result of the activities of organizations, indicating the storage periods. These terms apply to all organizations, regardless of whether documents are deposited in state or municipal archives or not.
The period of storage of documents is determined by a permanent expert commission together with the clerical service created in the organization. It also determines the procedure for the destruction of documents. The commission includes the most qualified specialists of the main structural divisions, as well as representatives of the archival institution.
Organizations whose documents are not subject to admission to state archives destroy documents without the consent of archival organizations. Inventories of documents are compiled for permanent storage and destruction. Destruction is formalized by an act.
Primary accounting documents can be withdrawn from the files of the organization only by the bodies of inquiry, preliminary investigation and the prosecutor's office, courts, tax inspectorates on the basis of regulations in accordance with the legislation of the Russian Federation.
The seizure order must contain a list of the seized documents and an indication of the reason for their seizure, i.e. grounds giving reason to assume that these documents contain information about a violation of the current legislation by the organization. The seizure of documents "for verification" is not provided for by the current legislation.
The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the grounds and date of seizure.
With the development of automation in various spheres of economic activity, many organizations carry out accounting using special computer programs. Organizations using computer technology create primary documents in electronic form, then print them on a printer, sign and transfer them to the accounting department in the form of a paper document.
In accordance with the Federal Law "On Information, Informatization and Protection of Information", a document is information recorded on a material carrier with details that allow it to be identified. In accordance with paragraph 7 of Art. 9 of the Federal Law "On Accounting" dated 21.11.96. № 129-ФЗ primary and consolidated accounting documents can be drawn up on paper and computer media. At the same time, organizations that maintain accounting using computer technology are obliged to make copies of such documents on paper at their own expense for other participants in business transactions.
The adoption of the Federal Law "On Electronic Digital Signatures" provided legal conditions for the use of an electronic digital signature (EDS) in an electronic document, which is recognized as equivalent to a handwritten signature in a paper document. Now it is possible to create and use electronic primary accounting documents that meet all the requirements of the current legislation.
Unfortunately, the law "On Electronic Digital Signature" that has come into force is not enough to realize this possibility: when creating EDS keys, only certified software should be used, which the organization must provide itself with.
5. 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.
Close attention is paid to standardization and unification of primary documentation in our country as well. During the existence of the USSR, standard forms of primary documents for intersectoral purposes and the procedure for their application were approved by the USSR Ministry of Finance in agreement with the USSR State Statistics Committee. Since 1998, forms of primary accounting documentation, on the contrary, have been developed by the State Committee of the Russian Federation on Statistics in agreement with the Ministry of Finance and the Ministry of Economy of the Russian Federation. According to the degree of standardization, typical primary documents are subdivided into intersectoral (interdepartmental) and specialized.
Interindustry documents include documents that are mandatory for use without any changes and additions at enterprises of all forms of ownership. At the same time, uniformity is achieved in the design of business transactions. Interdepartmental documents are a standard form with the obligatory indication of the form code. Specialized forms of primary documents, corresponding certain types economic activities or individual enterprises are developed by an economic entity on the basis of the recommended ones. Such forms of documents are subject to mandatory approval by the head of the enterprise.
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 proof 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 acts of government, therefore, it is one of the means of strengthening 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 of 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 processes are performed in each instance for processing the document 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 passage period is determined, limited by the time required to perform work with the document at each instance (compilation, execution, processing, accounting, etc.).
Bibliography
1.Medvedev, M. Yu. Accounting theory: textbook / M.Yu. Medvedev. - Moscow: Publishing house "Omega-L", 2007. - 418 p .: ill. (table) - (University textbook).
2.Mizikovsky, E.A. Accounting theory: textbook. manual / ed. E.A. Mizikovsky. - M. Economist, 2006 .-- 555 p. - (Homo faber).
.Fundamentals of accounting: theory, practice, tests: Textbook. manual - 4th ed., add. And reworked. - M .: Finance and statistics, 2004. - 368 p .: ill.
.Pipko, V.A. Fundamentals of theory and practice of accounting: Textbook. allowance / Ed. prof. V.A. Pipko M .: Finance and statistics, 2005 - 192 p .: ill.
.Accounting theory: Textbook. Ed. 8th, rev. and add. - Moscow .: ECC "Mart"; Rostov n / a: Publishing Center "Mart", 2004. - 608 p. (series "Economics and Management").
.Accounting theory: Textbook, - M .: Eksmo Publishing House, 2006. - 480 p. - (Higher economic education).
document primary accounting standardization
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Primary accounting is the initial stage of registration of individual transactions in primary documents... With its help, the tasks of recognition and evaluation of transactions are solved. Its objects are all business operations of the enterprise: procurement, acquisition, consumption of materials and other material resources, use of fuel and energy resources, hours worked, work in progress, volume of production, sales, calculations, etc. Primary documents are drawn up at the time of business transactions or immediately upon their completion. The primary document confirms the legal force of the performed business transaction, and on its basis the classification of transactions in accounting registers is made.
Accounting documents that are used in enterprises are drawn up on standard forms of the corresponding approved forms, which contain the necessary details. There are various forms of accounting documents, but at the same time, each accounting document there must be requisites that are mandatory for any document: the name of the document, the date, the content of the business transaction, the measurement of the business transaction, the signatures of the persons responsible for the performance of the business transaction and paperwork. Business transactions can be reflected on machine media, on which they must be appropriately protected and their legal force must be ensured.
In the preparation of primary documents, one way or another, all divisions and most of the employees of the enterprise are involved. Therefore, the timeliness and reliability of the compilation and receipt of primary documents in the accounting department for control and processing must be ensured. For this purpose, the regulations for the movement of primary documents at the enterprise are being developed, which is part of the enterprise document management system.
Primary documents can be external and internal. External documents come from outside (from government agencies, banks, suppliers, buyers, etc.). These documents are drawn up according to certain forms (payment orders, invoices, etc.). Internal documents are drawn up directly by the enterprise. They are administrative, exculpatory, combined and accounting. Administrative - documents containing orders or instructions on the performance of certain operations. Vouchers documents certify the fact of a business transaction. Combined they are managerial and exculpatory at the same time. Accounting documents are compiled when there are no special forms for recording a business transaction or for generalizing and processing administrative and supporting documents. Applicable documents are divided into one-time and cumulative. One-time are compiled for each business transaction and in one step. Cumulative are compiled over a certain period by the gradual accumulation of homogeneous business transactions. At the end of the period, totals are calculated for these documents.
Primary accounting information should be accurate, clear, understandable, timely and reliable and should be generated with minimal labor and time.
The primary documents received by the accounting department of the enterprise are checked for the legality of their preparation, for the expediency of the business transactions reflected in them, for the correctness of the entries. Then, these documents are registered and the data contained in these documents are recorded on the accounting accounts. For this purpose, information about the balances of property, the sources of formation of this property and business transactions from the corresponding primary documents are recorded in the accounting registers.
Accounting registers these are tables of a certain form, built in accordance with the grouping of data on property and the sources of its formation. They serve to reflect business transactions in the accounting accounts, that is, with their help, the classification problem is solved.
Depending on the structure, accounting registers are divided into chronological and systematic. In chronological registers, information about transactions is recorded in the sequence of their execution (business transactions journal). In systematic registers, business transactions are grouped according to some established criteria (memorial warrants, order journals).
Accounting registers are kept in the form of books, cards and free sheets ... Card intended for analytical accounting of fixed assets, material assets, personnel. Free sheets these are accounting sheets of a larger format (A4), with a large amount of information compared to the card. They are used for synthetic and analytical accounting or perform the role of combined registers (statements, order journals, memorial warrants). Books these are bound loose sheets. They can only be applied when one person is working with them ( cash book, book of sales and purchases, book of availability of materials in stock).
Accounting registers must be kept neat and without erasure. Found errors are corrected by strikethrough with a thin line so that the corrected can be read. It is also necessary to make a note of the correction. In some cases, special transactions are drawn up to correct incorrect amounts - by the red storno method, which consists in the fact that the original erroneous entry is repeated in the same accounts, but in red ink, and when summing up the results, the entries made in red ink are subtracted. After that, the correct record of business transactions is made.
The procedure for creating, accepting and reflecting in accounting, as well as storing accounting registers and primary documents, correcting errors in them, the procedure for organizing document flow are regulated, in addition to the Law on Accounting, also by the Regulation on Documents and Document Flow in Accounting.