Accounting primary documents. The list of primary accounting documents and accounting rules
A fairly important place among all the documentation that is kept by the accounting department is the primary documentation. It is constantly monitored by the tax service, and must be drawn up in accordance with the necessary norms and laws in force in the Russian Federation. As for the primary documentation, how to properly draw up and compile it, so that later we will not have problems with the tax inspection, we will analyze in our article.
Primary documentation in accounting what is it?
Primary documents are the grounds, in the presence of which records can be made in accounting, it can be entered in the general register. This is an important part of the management documentation of an enterprise or organization.
In all enterprises that the state forced to keep records, business transactions must be executed in accordance with the primary documentation. A business transaction is understood as any activity of an enterprise that entails the movement of funds or the structure of its assets.
According to the law on accounting, the preparation of primary documentation must occur simultaneously with business activities, that is, immediately documented. But if this is not possible, you can make the documentation immediately after the action.
Primary documentation can be issued both on paper and in electronic form. But in the second version, all papers must be certified with an electronic signature, otherwise they simply will not have legal force. But, if the contract clearly states the availability of a paper version of the document, then it must be available.
Primary documents will be kept for 4 years. During this period, the tax authority has the right to request them at any time to verify you and your counterparty. Particular care should be taken with the documents in which you buy something. Remember, thanks to them you will be able to go to court if such a need arises.
Separation of documents by business stages
All transactions that are conducted by an enterprise or organization can conditionally be divided into 3 stages:
- Discussion of the terms of the transaction. At this time, you should stipulate all the nuances, and come to a consensus. The result of this step will be the signing of the contract and invoicing for payment.
- Payment according to the transaction. It must be confirmed by an extract from your current account if the payment was made by bank transfer, or using checks and strict reporting forms if the payment was by cash.
The second option is often used by employees of the organization when they take money for a report. - Receiving paid goods or services. There must be evidence that confirms that the goods were received or the service was provided, otherwise the tax service simply will not allow to reduce the amount of the tax charge.
A confirmation may be a waybill or a check, in the case of receipt of the goods, or an act of work performed in the case of the provision of the service.
What documents are required?
Depending on the operation that will be carried out, the list of required documents may vary. Let's look at the most common list of required papers. Usually, all documents are prepared by either the contractor or the supplier of the goods.
The list of documents has the following form:
![](https://i1.wp.com/vesbiz.ru/wp-content/uploads/2017/01/pervichnaya-dokumentaciya-v-buxgalterii-chto-eto-1.jpg)
Account Register Features
After the primary documents have been drawn up, they are checked in form and content. After that, if everything is done correctly, they are executed, and the economic grouping of the data that it contains in the general accounting system takes place. For this, all information about the balance of the company's property, cash, and business transactions from the primary (free) documents is transferred to the accounting registers.
The accounting registers themselves are specialized tables that are executed in the strictly specified form, in full accordance with the economic grouping of information about the company's property and the sources of its appearance.
All existing registers are divided into 3 groups:
- By appointment. Depending on this criterion, registers are divided into chronological, systematic, and combined. Each individual view has its own data storage order.
- According to the generalization of data, registers are divided into integrated and differentiated. Each can be considered from private to general or vice versa, from reporting to primary documents.
- In appearance. They can have an almost arbitrary shape: a book, a magazine, a card, printed sheets.
Accounting registers must have:
- Full title.
- The indicated period of time for recording business transactions, to which settlement period it relates.
- Signatures and initials of responsible persons. This makes it possible in case of contentious issues to find and indicate the persons who participated in the transaction.
Conducted business transactions must be reflected in the period in which they were carried out. If the documentary reflection cannot be done directly during the business transaction, then you need to do the clearance immediately upon completion.
In general, accounting registers are created in order to accumulate and systematize information on primary documents accepted for accounting, for displaying financial statements. If the financial and primary documentation of the enterprise is stored in hard copy, then at the request of other participants in business operations or law enforcement agencies (if it is within their competence), copies must be provided by the person who compiled and submitted them for signature.
1s accounting primary documentation
During the conduct of financial and economic activities, the accountant will have to work with a huge amount of documentation. These are various forms, contracts, reporting documentation, estimates and costing. Some of them are not of great importance and are secondary, but there are very important documents in which even a small mistake can lead to disastrous consequences for the whole enterprise and for individual officials. These are the primary documents of the organization.
With the help of the 1C program, you can manage and operate them much easier. Its functions include management with shipping and cash documents, with warehouse documents and those related to retail.
Today, 1C company software occupies a leading position among accounting programs that are constantly used in our country.
Among the most popular functions of 1C, one can distinguish the following:
- Full automation of all types of accounting.
- Payroll for employees.
- Management of personnel and production accounting.
The program has a large number of modes and settings, with which you can completely fine-tune it for yourself, adjust how it suits you.
Registration of primary documentation is a complex and painstaking business, but simply necessary. To help you modern computer technology and highly qualified employees. If you approach him with all responsibility and knowledge of the matter, then there will be no problems.
In contact with
Accounting - is a complexly organized system. On its basis, information is collected in primary documents, registration and their further analysis. Those. accounting is an expression of all financial and economic operations in monetary terms. You will learn how to conduct primary bookkeeping from the article.
Everything has a price
Accounting allows you to bring all operations to monetary value. For example, labor relations, relations between buyers and suppliers, keeping records of working hours, relations with the state - payment of taxes. It reflects not only the conduct of such operations, but also their analysis. Then, in the future, let us conclude about the solvency and creditworthiness of the organization as a whole. And on the basis of this, eliminate the weaknesses of financial policy and choose the direction of further development.
Important: the basis for the direction of further development of the organization is the conduct of primary accounting.
This is the foundation that allows you to collect all the necessary information.
Source documents
Above, we called the primary documentation the foundation of accounting at the enterprise. It can also be compared with the roots of a tree, from which the trunk and branches, registers, later grow. Leaves is a synthetic accounting for accounts, which allows you to correctly and fully evaluate the performance of the company.
We give a definition. Primary documentation is a specific document of a clearly established form of legislation, filled out in accordance with all accounting rules, recommendations of tax, banking, statically and a number of other bodies interested in this.
Approval of the primary documentation takes place in the statistical authorities. More specialized and narrowly focused documents - departments for certain types of activities.
Such documentation allows you to record and track the fin.-business operations at the enterprise. Those. this is the basis of used in individual firms.
Filling Rules
In addition to the fact that statistical authorities are involved in approving documents, they have developed a number of requirements for filling out.
Mandatory completion:
- Full name of the document (reduction is not allowed);
- Date of issue of the document;
- Full information about the organization that draws up the document and to whom it is intended;
- Full bank details of the counterparty, if required;
- Full details of the economic operation, expressed quantitatively and in monetary terms;
- Information about the employee who has the right to certify the document (position, signature, transcript);
- Stamp or seal (wet).
Despite the fact that the above requirements are binding, in some cases due to carelessness or other reasons, it is possible to skip one or more points. This violation does not entail the invalidity of the primary accounting.
Types of primary documentation
Each separate financial and economic transaction is issued a specific document. Here are the main ones.
- Account - for buyers, which indicates the name of the product or service, the bank details of the supplier;
- Payment order - for the supplier from the buyer, confirming the fact of payment, non-cash form;
- Receipt - for the buyer, according to which he paid the supplier for cash;
- Bank statement - allows you to see the movement of funds on the account of the company for a certain period;
- Cash warrant - allows you to see the movement of funds in the cash desk of the organization;
- Invoice or universal transfer documents, invoice - confirms the shipment of the material or the provision of services after payment. It indicates the name of the product, volume and value.
- Waybill - for the transport of materials from supplier to buyer. It indicates the full name of the supplier and buyer, TIN, legal address, where and from where the goods are being transported, information about the carrier.
- A sales receipt - like a waybill, confirms the shipment of goods from the supplier to the buyer. Must have a date, number and registered with the tax office.
- Advance report - an accounting document confirming what accountable funds issued to an employee have been spent. Additionally, cash receipts, receipts, contract-applications confirming expenses are attached to sheet A4.
- Time sheet - it records the number of hours that the employee worked in the organization for the month;
- Settlement, payment or settlement-payroll - on the basis of the first, payroll is accrued, and on the basis of the second - the issuance.
Important: The above documents are typical and strictly unified by law. They can not be kept at the request of the head or somehow change.
It is allowed to introduce additional documentation based on the specifics of the work.
Corrections in the primary documentation
It is not always possible to fill out the form correctly. Some allow corrections, others need to be rewritten. How the correction occurs is given below.
Corrections in the primary documentation:
- Corrections are not allowed in the non-strict reporting document - should be completely rewritten;
- In a strict reporting document: cross out a mistake with a red diagonal line in one cell and put “canceled”, the form must be saved incorrectly;
- Any correction: cross out, write the correct version on top and make the inscription “corrected believe”, the seal and signature of the corrected employee;
- Never shade or make the strikethrough line thick; the entry should be visible incorrectly.
Storage time
The shelf life of different forms is different. At least they should be stored for 5 years. For example, all documents related to employees (on wages, taxes, personal files) should be kept for at least 75 years. This is due to the frequent requests of former employees for calculating pensions.
If you decide to free the shelves from old documents, after the expiration of the storage period, draw up a special act and collect a commission for the disposal of primary documentation.
Summary
So, we examined how the primary documentation is maintained. It is the basis for the entire accounting department of the enterprise. Therefore, the conduct of primary accounting should be treated with all responsibility and care.
Documents of primary accounting are unified. They are developed by statistical authorities. The organization does not have the right to make changes to them. Be sure to fill out the name of the document, the date of registration the full name of the counterparty of the buyer and supplier, the name of the goods in value and quantity, the signature of the authorized person.
Corrections in the primary documentation are permitted. For this, the incorrect entry should be crossed out and the correct version written on top, attributing to the “corrected believe” the date, signature and seal of the organization.
The shelf life of primary documentation is 5 years or more.
Primary accounting represents the initial stage of a systematic perception of the registration of individual transactions characterizing business processes and phenomena occurring in the organization. Its objects are: the procurement, acquisition and expenditure of material resources, production costs, the movement of semi-finished products and work in progress, the volume of production, its shipment and sale, settlements with suppliers, buyers, customers, banks, financial authorities, founders, etc. .
Initial information about business processes and phenomena is reflected in the primary documents.
Primary Accounting Document - This is a written certificate of a business transaction that has legal force and does not require further explanation and detail.
The primary accounting document must have:
- name - financial and economic content of the business transaction. A document without a name, as well as a document with an unclear, poorly readable name will not have legal force;
- name, and in some cases addresses and settlement accounts with banks of the parties (legal entities and individuals) involved in this business transaction. The primary document, in which there is no name and corresponding attributes of at least one of the parties to the business transaction, loses its targeting and cannot be executed;
- date of compilation. In the absence or fuzzy writing of the date, the document loses its targeting in time. In fact, such a document has no legal force;
- the content of the business transaction (object of documentation) arising from the name of the document in which it is in general form;
- meters of ongoing business operations. The absence of gauges in the document deprives it of the accounting base;
- signatures of responsible persons - the director of the organization and the chief accountant.
Documents are filled out by accountants clearly, legibly using manual recording with ink or a ballpoint pen, on a typewriter, or using computer technology.
As a rule, for documents, standard forms are used in the form of forms having an interagency character. This includes the forms of warrants, accounts, invoices, coupons, statements, etc. Primary documents must be drawn up at the time of the operation, and if this is impossible for objective reasons, then immediately after it is completed.
If an error has occurred in the on-premises accounts, then you can use the negative or reversal method. In this case, the erroneous recording is repeated in red ink or standard colors (blue, black) with its conclusion in a rectangular frame.
A red color or a rectangular frame cancels the erroneous recording, and then makes the correct recording. There is a way to correct errors in accounts by strikethrough and further correction (an erroneous record is crossed out with one line and a correct entry is made under it, indicating the date of correction and the accountant’s signature, if necessary, a statement is made that reveals the need for correction and the cause of the error).
There should be no corrections, erasures, or blots in cash and bank documents.
In working with any document, the accountant relies on certain principles and methodological foundations enshrined in official documents.
On the basis of primary documents, entries are made in accounting registers, cards, statements, magazines, as well as on disks, floppy disks and other media.
Accounting documents are external and internal
External documents come to the organization from the side - from state bodies, higher organizations, banks, tax inspectorates, from founders, suppliers, buyers, etc., they are compiled in standard forms. Examples of such documents include a payment request-order, a payment request, a vendor invoice, etc.
Internal documents drawn up directly in the organization.
The following types of internal documents are distinguished:- administrative;
- acquittal (executive);
- combined;
- accounting clearance.
Regulatory - these are documents that contain orders, instructions on the production, performance of certain business operations. These include the orders of the head of the organization and his authorized persons to perform business operations.
Justifying (executive) documents certify the fact of business transactions. These include receipt warrants, acts of acceptance of materials; acts of acceptance and disposal of fixed assets; documents on acceptance from workers of developed products, etc.
Combined documents are both administrative and executive. This includes receipts and expenditures cash warrants, payroll for the issuance of wages to employees of the organization, advance reports of accountable persons, etc.
Accounting Documents drawn up in the case when there are no standard documents for records of business transactions, as well as in the generalization and processing of justifying and administrative documents. These are certificates, distribution sheets, etc.
Accounting documents are also divided into one-time and cumulative. One-time primary documents are used during the execution of each business transaction. Accumulative documents are drawn up during a certain period of gradual accumulation of homogeneous business operations. At the end of the period, these documents calculate the totals for the relevant indicators. Examples of accumulative documents are two-week, monthly work orders, limit cards for the release of materials from the organization’s warehouses, etc.
Accounting documents are divided into primary and summary
Source documents drawn up at the time of the business transaction. An example of such documents are invoices for the release of materials from the organization’s warehouses in workshops.
Consolidated Documents compiled on the basis of primary documents, for example, payroll.
At the time of fixing the data in the primary documents, accounting information appears that is not automatically recorded. All its quantitative and qualitative characteristics are subjected to logical, arithmetic and legal control before the preparation of primary documents. Such control is carried out both by employees involved in primary accounting and by management services.
By signing incoming and outgoing cash warrants, settlement and payment statements, payment orders and claims, other banking documents, the head of the organization carefully analyzes each business transaction.
In the process of obtaining accounting information, the following steps are distinguished:- preliminary work before compiling primary documents;
- preparation of primary documents;
- approval of primary documents;
- accounting work on the preparation and processing of primary documents.
The collection of accounting information involves the appropriate work of various services of the organization. This stage is characterized by the highest level of analyticity and efficiency of accounting.
The second stage of the accounting process is the processing of accounting information. It involves direct participation in obtaining accounting information for employees of functional management services. So, when accounting for inventory on the basis of primary documents, the grouping and summarization of data in the cards of warehouse records of materials are provided. Monthly from cards and books, data is transferred to reports on the movement of material assets. In a timely manner, warehouse managers and department heads submit these reports to the organization’s accounting department.
Leading employees are also involved in data processing. So, with the help of employees of various management services, the perpetrators of shortages and losses are identified.
After checking the arithmetic calculations, the legality and appropriateness of formalized business transactions, accounting documents are registered, and then their data is grouped economically in the system of synthetic and analytical accounting accounts by recording in accounting registers.
Accounting registers are counting tables of a certain form, built in accordance with the economic grouping of data on property and sources of its formation. They serve to reflect business transactions on.
Accounting registers depending on the structure are divided into chronological and systematic. In chronological registers business transactions are reflected in the sequence of their execution. Systematic accounting registers are used to group business transactions according to established criteria.
Accounting registers are kept in the form of books, cards, statements, magazines, as well as machine carriers.
Synthetic accounting is carried out in systematic registers, and analytical accounting in analytical registers. Records in the registers are carried out both manually and using computer technology.
The combination and location of details in the register determine its form, which depends on the characteristics of the objects to be taken into account, the purpose of the registers, and methods of accounting registration. By accounting registration is meant the recording of business transactions in accounting registers.
In the books, all pages are numbered and bound. On the last page indicate the number and certify it with the signatures of authorized persons. In some books, for example, cash, pages are not only numbered, but also laced with twine, and sealed with a wax seal. Depending on the volume of accounts in the book, one or more pages are allocated for a particular account. Account books are used for synthetic and analytical accounting.
Cards are made of thick paper or loose cardboard without fastening together. They are stored in special drawers - file cabinets. Cards are opened for a year and registered in a special register to ensure control over their safety.
Sheets differ from cards in that they are made from less thick paper and have a larger format. They are stored in special folders called registrars. Vedomosti opens, as a rule, for a month or a quarter.
Records in accounting registers should be clear, concise, clear, legible. After registering a business transaction in the accounting register on the primary document, make an appropriate mark to facilitate subsequent verification of the correctness of posting. At the end of the month for each page of the accounting registers summarize. Final records of systematic and analytical registers must be verified by compiling revolving statements.
After the approval of the annual report, the accounting registers are grouped, bound and deposited in the current archive of the organization.
Ways to correct erroneous entries in accounting registers
Exist three Ways to Correct False Account Entries: proofreading, supplementary records, reversing.
Corrective method can be applied only if errors were discovered before the balance sheet was drawn up or they occurred in the accounting registers without affecting the correspondence of accounts. This method consists in striking out with a thin line the wrong text, numbers, amounts and inscriptions near or above the correct text or amount with the corresponding reservation.
For example, if instead of 100 rubles. 200 rubles are reflected, then 200 rubles should be crossed out. and write “100 rubles.” on the top, and indicate on the side: “crossed out 200 rubles. and written on the top 100 rubles., corrected believe (date, signature).”
On monetary documents no corrections or blots are allowed, even agreed upon, especially in numbers.
Additional entries are made in cases where the amount of a business transaction is erroneously underestimated. For example, a supplier from a current account transferred 150 rubles. This business transaction is reflected in the correct correspondence of accounts, but its amount is underestimated to 100 rubles. The following accounting entry was made: debit of the account “Settlements with suppliers”, credit of the account “Settlement account” - 100 rubles.
But since suppliers should transfer 150 rubles., For the missing amount of 50 rubles. it is necessary to draw up additional posting: debit of the account “Settlements with suppliers”, credit of the account “Settlement account” - 50 rubles.
Additional postings are made in the current or next month. This error correction rule is applied in two cases: if the data of the primary document is not written in a separate line in the accounting register and when the erroneously underestimated amount of a business transaction is reflected in the accounting register.
Reversal method consists in the fact that an incorrect recording, mainly digital, is eliminated by a negative number, i.e., incorrect correspondence and the amount in red ink are repeated. At the same time, the correct recording is made with ordinary ink. Reversals occur when the accounts are mishandled or when an exaggerated amount is recorded.
When summarizing the results of operations, the entries made in red ink are subtracted.
In Russia, legislation imposes an obligation on companies and entrepreneurs to formalize all transactions in the primary documentation. The task of such documents is to confirm the incident (receipt of products, shipment from the warehouse, sale, etc.) and legal execution of the operation.
The basic requirements for their execution include the introduction of reliable information, compilation during the operation or after its completion.
What is it for?
Primary documents are supporting documentation that confirms the conduct of all business transactions by entrepreneurs and companies. Registration is carried out in the sequence of operations. If they are drawn up incorrectly, the organization cannot make a reliable calculation of the tax base, which is why there are disagreements with the tax authorities, and penalties may be imposed on the company.
This documentation is accepted for accounting, if compiled in the form specified in the Regulation on accounting and financial reporting in the Russian Federation.
Additional columns and lines may be included in the standard form with all the details provided for in the approved form retained. When making changes, an order or instruction shall be drawn up. You can not change only the forms of cash transactions.
Primary documents provide information for the formation of reporting and accounting documentation. They can be compiled on a computer program or in manuscript, they are created to account for settlement, material or financial transactions of any scale.
Its varieties
Primary documents include invoices, intakes, invoices, etc.
In accounting, they are divided into several types:
- external (performed outside the company);
- domestic (made inside the company).
Also, the documentation is cumulative and one-time:
- Cumulative documents (orders, limit-intake cards) are drawn up for a long time and reflect the same repetitive operations.
- One-off documents (cash warrants, and) are used to report on the operation performed.
Organizational and administrative Instructions, orders, powers of attorney and orders are considered as documentation. They provide permission to perform these operations. Their information is not added to the accounting registers.
IN exculpatory documentation (payment requirements, credit orders, invoices, etc.) reflects the operation. Information about them is entered in the accounting registers.
Some documents combine signs of justifying and permissive type. It can be cash warrants, payroll for salary.
You can find detailed information about all these reports from the following video:
How to work with her?
For the appropriate primary accounting, a schedule for the circulation of documents is agreed upon with the determination of the order and timing of its movement in the company and its sending to accounting. It should be checked in form (for completeness and accuracy of compilation), content (correlation of indicators) and arithmetic (by summing values).
First you need to determine if this is an accounting document. It should reflect information about the business transaction. So, the movement of inventory items is indicated in, in the cash receipt - the expense of finance.
Accounting documents do not include drafts, records, extracts from newspapers and documentation that is not compiled according to the rules.
Next, the relationship of the document to the organization is determined. The details of the company or specialist are checked (the name of the paper, the deadline for compiling it, the name of the company, the cost and in-kind content of the business transaction, the positions of those responsible, personal signatures). All signatures must be authentic. The type of seal is also checked (in some companies there may be several seals - for documents and official).
After acceptance, the information is entered in the accounting registers, and a mark is made on the form. Business transactions should be reflected in sequence, grouped by certain accounts. Accounting registers in appearance are cards (for accounting materials and), books (main,) or magazines. According to the type of records, registers are divided into combined (orders), systematic (main ledger) and chronological (logbook).
According to the requirements of Goskomstat, the primary accounting documents must be executed as follows:
- filled with ballpoint pen, ink, on a typewriter or computer;
- drawn up neatly with clear and legible numbers;
- contain all the details;
- in financial papers all amounts are prescribed and indicated in numbers;
- contain the personal signature of the head, chief accountant or authorized persons;
- sealed with a seal.
Authorized persons are responsible for the reliable and timely preparation of documents to reflect the available information in accounting.
Error correction
The following is a list of the most common mistakes when compiling documents:
- the use of forms that were made by the company independently, without confirmation by order from the head and the corresponding registration in the accounting register;
- incorrect execution by the head of the list of authorized persons for signature;
- lack of details;
- the presence of gaps in the compilation of mandatory details, blots or corrections, violations of the rules;
- graphite pencil records;
- adjustment of cash documentation;
- the presence of arithmetic errors;
- lack of dashes in blank lines.
If there are any errors, the accounting document is not accepted by the inspection structures or is considered falsified.
Correction of cash and accounting documentation is carried out according to the following rules:
- the use of corrector, blots and corrections of the document is not allowed (cash expenditure and receipt orders, receipts);
- if any errors are detected, the paper should be canceled and drawn up again;
- damaged or incorrectly filled out documents are not destroyed, they are crossed out and applied to cash statements on the day of their discharge.
Corrections are entered into other documents after their approval by contractors and confirmation by signatures.
When correcting forms drawn up manually, incorrect details or amounts should be crossed out and the correct value written on top. The word “Corrected” is indicated in the fields of the line and is agreed by persons who have previously signed this document. The date of adjustment is indicated. The use of corrector, blots and wipes is not allowed.
In case of incorrectly executed and certified corrections, they will be considered invalid.
Document Recovery
In case of damage, destruction and loss of primary documents (on the basis of instruction No. 157 N), the head shall appoint a commission to analyze the reasons for their recovery and to identify the perpetrators. Sometimes the head cooperates with the investigating authorities, fire supervision or security agencies. The results of the work are drawn up by an act approved by the head. It is sutured to the journal folder for other operations.
According to instruction No. 157 N, primary papers can be stored both on paper and on machine media (using an electronic digital signature).
Shelf life
According to Art. 17 of the Federal Law “On Accounting”, each company should organize appropriate storage of this documentation, accounting reports and accounting registers in accordance with the established deadlines, but not less than 5 years.
Electronic documents are stored in accordance with the requirements of the law and in the presence of machine media. At the same time, protection against unauthorized adjustments is assigned to the head of the company.
Penalties
Errors in the source documents or their absence can lead to financial losses of the company. According to Art. 120 of the Tax Code, for gross violations of accounting standards for expenses and profits penalties are imposed:
- in case of violation during one tax period - up to 10 thousand rubles;
- in case of violation during several tax periods - up to 30 thousand rubles;
- with a reduction in tax payments - 20% of the amount of unpaid contributions, from 40 thousand rubles.
Gross violations of accounting standards for expenses, profits and taxable objects include the absence of primary documentation and accounting registers. They also include periodic reflection in accounting accounts, accounting registers and reports of business transactions, tangible assets, finances and intangible assets.
In the absence of these documents, the company is obliged to pay taxes. Their seizure is possible at the direction of the relevant structures, whose powers correspond to legislative requirements. In this case, a register of seized documents is compiled.
This material will give you an idea of:
users of accounting information;
functions of the enterprise for the organization of accounting;
primary accounting documents, their types and obligatory details;
document flow;
accounting registers and their types;
accounting accounts and their structure;
a simplified work plan for small business accounts;
various forms of accounting.
1. Documents in accounting
In accordance with article 9 of the Law on Accounting, all business transactions conducted by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.
Primary Records are taken into account if they are compiled in the form contained in the albums of unified forms of primary accounting records, and documents whose form is not provided for in these albums should contain the following mandatory details:
- title of the document;
- date of preparation of the document;
- name of organization on behalf of which the document was drawn up;
- the content of the business transaction;
- business transaction meters in physical and monetary terms;
- the name of the posts of persons responsible for the economic transaction and the correctness of its design;
- personal signatures of these persons.
The primary document is a written evidence of a business transaction (payment for goods, cash dispensing under a report, etc.).
The enterprise in the process of activity can use independently developed forms of primary documents, taking into account the established requirements for primary documents. The forms of such documents are approved by an order on the accounting policy of the enterprise.
All primary documents can be divided into the following groups:
- organizational and administrative;
- exculpatory;
- accounting documents.
Organizational and administrative documents –– these are orders, instructions, instructions, powers of attorney, etc. These documents permit the conduct of certain business operations.
Supporting documents - this includes invoices, requirements, receipt warrants, acts of acceptance, etc. These documents reflect the fact of a business transaction and the information contained in them is recorded in the accounting registers.
Some documents are both permissive and acquittal. These include, for example, an expense cash warrant, payroll, etc.
Accounting Documents filled out by an accountant. Among them are various reports, references. The information contained in them is also recorded in the accounting registers.
Accounting registers - These are specially adapted sheets for registration and grouping of credentials. In appearance, the accounting registers are:
- books (cash, main);
- cards (fixed assets accounting, materials accounting);
- magazines (free or fragmented sheets).
Regarding the types of records made, the registers are divided into:
- chronological (registration journal);
- systematic (general ledger of accounts);
- combined (journal orders).
According to the degree of detail of the information contained in the accounting registers, they are:
- synthetic (general ledger);
- analytical (cards);
- combined (order magazines).
The primary documents entering the accounting department (accountant) should be checked:
- in form (completeness and correctness of the document, filling in the details);
- arithmetic (calculation of amounts);
- content (the relationship of individual indicators, the absence of internal contradictions).
For the proper conduct of primary accounting, it is developed and approved workflow schedule, which determines the order and timing of the movement of primary documents within the enterprise, their entry into accounting. The movement schedule of primary accounting documents may take the following form:
Records in primary documents must be made by means ensuring the safety of these records for the time set for their storage in the archive.
After acceptance, information from the primary document is transferred to the accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of recording in the accounting register is put down).
Primary and consolidated accounting documents can be drawn up on paper and machine-readable media. In the latter case, the organization is obliged to produce at its own expense copies of such documents in paper form for other participants in business operations, as well as at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.
Organizations are required to keep the primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules of the organization of state archiving, but not less than five years.
For delivery to the archive, documents are selected in chronological order, are completed, interwoven and filed into folders. Submission of documents to the archive is accompanied by a certificate.
An account is a way of grouping and reflecting changes in assets (property), their sources and obligations of an enterprise.
Transactions in the accounts are reflected in the money meter, that is, all property, its sources and obligations (debts) of the enterprise are evaluated, and its value is recorded on the accounts.
Enterprise funds can either increase or decrease. To separately account for the increase and decrease in funds, the account is divided into two parts. The left side of the account is called debit, and the right side of the account is called by credit.
Graphically, the invoice is usually presented in the form of a table consisting of two columns:
Depending on what is reflected in the accounts, they can be:
- active;
- passive;
- active-passive.
On the active accounts reflects the accounting of enterprise funds and their movements (for example, fixed assets, inventories, finished goods, cash, settlements, etc.).
The active account increases by debit, that is, operations that increase it are reflected in the left part (debit) of the account.
The balance of the active account - the balance at the end and at the beginning of the period - is also recorded in the debit.
Active account structure:
On the passive accounts The sources of funds of the enterprise (for example, authorized capital or authorized capital, profit) and liabilities of the enterprise (for example, bank loan, unpaid wages, etc.) are reflected.
The passive account grows on the loan, that is, operations that increase it are reflected in the right side (credit) of the account.
The passive account balance — the balance at the end and at the beginning of the period — is also recorded on credit.
Passive account structure:
On the active passive accounts the balance can be both credit and debit.
The chart of accounts is approved by the Ministry of Finance.
3. Forms of accounting
Accounting forms differ in the number of registers used, their purpose, appearance and content.
The following three main forms of accounting exist:
- memorial order;
- journal order.
The simplest form is “”, since any transaction on the original document (or a group of homogeneous operations) is recorded in the book “Journal-main”, which combines the register of business transactions (chronological record) and synthetic accounts (systematic record). The book "Main Magazine" looks like this:
First, account balances at the beginning of the reporting period are recorded in this book, then all document transactions are recorded, and then the turnover for the reporting period is determined (this checks the correctness of the record: the amount of turnover for the reporting period should be equal to the sum of the debit of all accounts and the total turnover of the loan of all accounts) and the account balances at the end of the reporting period are revealed. According to the account balances, the final balance is drawn up.
This form is used in enterprises with a small number of employees and with a small number of operations. A book can be kept by one accountant.
The accounting scheme "journal-main" looks like this:
Memorial order form of accounting based on separate keeping of chronological and systematic records. Accounting entries are made by special documents - memorial orders, which are compiled on the basis of primary documents. Memorial orders are registered in a special journal (chronological record) and are based on them. general ledger entries (systematic recording).
The general ledger accounts form is constructed with a breakdown of debit and credit for each offsetting account and is as follows:
A general ledger with this form is also called a checklist.
On the accounts of the general ledger only current turnovers for the reporting period are taken into account. Therefore, according to the data of the general ledger accounts, a revolving list of synthetic accounting accounts is compiled (in this case, the completeness and correctness of the recording of business transactions is checked; the total of the debit and credit account turns is checked with the total for the registration journal). It also determines the account balances at the end of the reporting period for which a new balance sheet is drawn up.
Compared with the main journal, the memorial order form does not limit the number of transactions recorded, it specifies changes in funds in accounts, and expands the possibilities for the division of labor between accounting and automation workers.
The scheme of this form of accounting has the following form:
However, in this form of accounting the same entries are repeatedly repeated in different accounting registers, which increases the amount of work. There is a simplified version of this form for small enterprises - using accounting records: fixed assets accrued depreciation (depreciation); inventories and finished products; production costs; cash and funds; settlements and other operations; settlements with suppliers; salary.
The statement is an accounting account that reflects the initial balance, the debit and credit turnover for the reporting period based on documents disaggregated by offsetting accounts, and the balance at the end of the reporting period. For example, the form of the statement of cash accounting at the checkout looks like this:
These statements are summarized in a chess sheet, on the basis of which a revolving list is compiled. According to the turnover sheet, a balance sheet is drawn up.
The scheme of a simplified form of accounting is as follows:
At journal-order form of accounting on the basis of primary documents, accumulative statements and development tables are compiled. In this case, homogeneous operations related to a particular account are recorded in the chronological order of the offsetting accounts. At the end of the month, each journal calculates the total revolutions for offsetting accounts. These totals are accounting entries (memorial orders) for recording on the ledger accounts.
Cumulative magazines are called order magazines. Magazines-orders are built on a credit basis, i.e. Records of operations are made on the credit of a particular account in correspondence with the debit of different accounts.
The order journal looks like this:
The results of the monthly turnovers from order journals are transferred to the general ledger accounts, which has the following form:
The credit turnover is transferred to the general ledger account with one total amount per month, since in the expanded form it is contained in the order journal. Debit turnover in the general ledger account is recorded in correspondence with other accounts. In the general ledger account, the debit turnover is collected as the data from different order magazines is posted. Upon completion of the posting of turns from the order books to the general ledger accounts, the totals for the debit of each account are calculated, the balance at the end of the month is determined, and the balance is drawn up.
The journal-order form of accounting can be presented in the following form: