1c restoration of the state of settlements with counterparties. Recovery of accounting
Clause 27 of the Regulations for the maintenance accounting and financial statements in the Russian Federation (Approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n) it is established that the preparation of annual accounting (financial) statements in the Russian Federation must be preceded by an inventory of all assets and liabilities.
The rules for conducting an inventory are governed by the Methodological Guidelines for the Inventory of Property and Financial Liabilities (hereinafter referred to as the Guidelines).
According to clause 1.2 of the Methodological Instructions, it refers to the property of the organization, and reserves - to financial liabilities.
Inventory is carried out by checking the amounts recorded in the relevant accounting accounts at the end of the year, and also identifies receivables and payables that have expired limitation period.
According to clause 3.44 of the Methodological Instructions, the inventory of calculations consists in checking the validity of the amounts on the accounts. Accounts should be checked:
Documenting the inventory
To carry out the inventory, a permanent inventory commission is created (clause 2.2 of the Instructions).
The results of the inventory are documented.
Primary documents for reflecting the results of the inventory are developed by the organization independently - as a rule, the forms of documents given in Appendices 1 - 18 of the Instructions, as well as those contained in the albums of unified forms, are taken as a basis.
The results of the annual inventory must be reflected in the accounting (financial) statements, which means that the identified inconsistencies must be timely recorded in the accounting accounts (no later than December 31 of the reporting year).
Inventory of settlements with suppliers and buyers
Inventory of settlements with suppliers, buyers, by different debtors and creditors involves checking the validity of the amounts of receivables and payables on the balance sheet.
Reconciliation of settlements with the named persons helps to reliably assess the correctness of the reflection of the amounts owed.
When making an inventory of settlements with buyers and customers, with suppliers and contractors, as well as with other debtors and creditors, organizations conduct reconciliation of mutual settlements with their counterparties as of December 31 of the reporting year, which are drawn up by acts.
Reconciliation Act
The reconciliation act is drawn up separately for each debtor and creditor in two copies.
The reconciliation act allows not only to identify errors in accounting, but also to avoid disagreements with counterparties. If the debtor of the organization signs the document, then he agrees with the state of settlements and expresses his readiness to pay the debt.
The reconciliation act serves as the basis for writing off bad debts after the end of their limitation period.
The reconciliation act is also required when an organization goes to court in order to collect debt from the counterparty for the goods supplied or services rendered.
The organizations develop the form of the reconciliation act independently. The legislation does not provide for a unified form of this document (Letter of the Ministry of Finance of Russia dated 18.02.2005 N 07-05-04 / 2).
At the beginning of the document, in the center, write the name of the document, the reconciliation act, under it list the names of the parties;
It is necessary to indicate the agreement or agreements between the organizations, according to which the statement of reconciliation of calculations was drawn up. Claims can only be considered within the framework of valid contracts;
In the tabular section, for each of the counterparty parties, there should be a separate field for filling in data on general positions. Provide links to primary documents (invoices, acts of acceptance and transfer of the results of work performed / services rendered, payment orders, cash orders, etc.). At the end of the table, summarize the data of each of the parties to determine the presence or absence of debt, which will be determined after reconciliation of calculations;
At the end of the document, the total amount of debt (the final balance in monetary terms) is indicated based on the results of mutual settlements between organizations, according to the data of each of the contracting parties. The place for the signatures of the parties and full name is determined. authorized persons who signed the act. It can be signed as authorized persons by the sole executive body of the organization ( director general, director, president, etc.) or a representative acting on the basis of a power of attorney issued by such a body.
For the reconciliation act to become lawful, it must be signed by both parties by authorized persons.
The main part of the reconciliation act, which carries information about business transactions carried out by counterparties, is a tabular section, which consists of two parts. The left usually reflects the facts economic activity organization - the originator of the document. It has four columns. In the first of them, the serial number of the record is indicated, in the second - a summary of the business transaction, in the third and fourth - its monetary expression on debit or credit. The right side of the table is blank; the data is recorded there by the counterparty when he reconciles.
Thus, the act in question is entered into chronological order records of all transactions carried out by the organization with the participation of a particular counterparty for a certain period. After that, the turnovers on debit and credit are calculated and the final balance is determined for the desired date.
If there are no problems and errors, then the amounts received after filling in the first and second tabs will look mirrored in the table.
One copy of the act remains in the accounting department of the organization, the second is sent to the organization with which the reconciliation is carried out.
The counterparty who received this act must check all the data contained in it and enter his own.
He must also record the revealed discrepancies in this act.
After reflecting all necessary information the counterparty returns this act to the organization.
Error correction
If inconsistencies are identified as a result of erroneous actions of the accountant, corrective entries must be made in the accounting in the manner prescribed by clause 5 of PBU 22/2010 "Correction of errors in accounting and reporting", approved by Order of the Ministry of Finance of Russia dated June 28, 2010 N 63n ...
So, for example, an error in the reporting year, revealed before the end of this year, is corrected by entries on the corresponding accounting accounts in the month of the reporting year in which the error was detected.
Inventory differences identified during the inventory can be reflected as follows.
Fixed an error identified as a result of the inventory of settlements with suppliers, which resulted in incomplete reflection in the accounting of the cost of purchased goods |
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The accounts payable to the supplier (buyer) was written off, for which the limitation period has expired |
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The receivables to the supplier (buyer) have been written off, for which the limitation period has expired |
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The amount of written off accounts receivable is recorded off the balance sheet |
Inventory of reserves for doubtful debts
Create reserves for doubtful debts organization obliged on all "receivables", including on the debts of suppliers and contractors on advances issued to them, debts of employees and third parties on loans provided to them.
The reserve is created in case of recognition of the debt as doubtful.
The criteria, upon the occurrence of which the debt is considered doubtful, are established by the enterprise independently (reflected in accounting policies). The accountant who keeps accounts of accounting of settlements must clearly know these criteria and create reserves in a timely manner.
If the receivable corresponds to the concept of "doubtful", the accountant should assess the probability of debt repayment and, in accordance with the estimate, determine the amount of the reserve - the higher this probability, the smaller the amount of the reserve for doubtful debt, and vice versa - the lower the probability that the debtor will repay the debt, the larger the reserve.
Thus, during the inventory of reserves for doubtful debts, the inventory commission analyzes each amount reflected in the account for compliance with its approved criteria and for its proportionality.
Note that the amount of the reserve for doubtful debts at the end of the reporting year (based on the results of the inventory) are accounted for in the manner adopted by the organization:
Either with the addition of the unspent amounts of the reserve (created a year earlier) to the financial results and the simultaneous creation of a new reserve (this method of accounting is directly provided for in clause 70 of the Regulation on accounting and financial reporting in the Russian Federation);
Or with a revision of the amount of the reserve, that is, with a check of the validity of the amounts that are on the account, and, if necessary, with the implementation of appropriate adjustments (this method is dictated by the norms of PBU 21/2008 "Changes in Estimated Values", approved by Order of the Ministry of Finance of Russia dated 06.10.2008 N 106n).
Example
At the end of the year, the organization recorded the unspent amount of the reserve for doubtful debt - 500,000 rubles. In the course of the inventory, it was found that the probability of debt repayment decreased, so it was decided to increase the specified reserve to 700,000 rubles.
Registration of inventory results
The results of the inventory of calculations are drawn up as follows.
First, the results of the check of each debtor and creditor are entered into a certificate, which is an annex to the act in form N INV-17.
This reference states:
Details of each debtor and creditor of the organization;
Date and cause of the debt;
The amount owed.
Then, on the basis of this certificate, an inventory statement of settlements with buyers, suppliers and other debtors and creditors is drawn up in the form of N INV-17 in two copies, which is signed by the responsible persons of the inventory commission.
One copy of the act is transferred to the accounting department, the second remains in the commission.
The act specifies:
1) the name of the organization conducting the inventory;
2) the department in which the inventory is carried out;
4) serial number and date of preparation of the document;
5) the date of checking the status of the receivable and accounts payable;
6) the names of the debtor organizations; the number of the accounting account on which the receivables are recorded; the full amount of accounts receivable for each counterparty; the amount of debt that the debtor has not confirmed and for which the limitation period has expired;
7) the names of the creditor organizations; the number of the accounting account on which accounts payable are recorded;
8) the full amount of accounts payable for each counterparty;
9) the amount of debt that the creditor has not confirmed and for which the limitation period has expired;
10) the total amount for each type of debt.
Having received the results of the inventory, the management of the organization approves them and makes decisions on creating reserves for doubtful debts, writing off bad debts, writing off debts with an expired limitation period.
Probably everyone knows that it is impossible to throw away primary and other important documents. But not everyone will name the exact terms of how long this or that document needs to be stored.
If you have a "simplified" income object
The storage times for documents must be respected by everyone. Therefore, you, like other "simplified" people, in case of loss of documents will have to follow the steps described in the article.
Many accountants are guided by a "general" term of five years, after which they destroy the documentation. But in vain. After all, the storage time of some protocols, acts and journals is much more than five years and can be, for example, 10 or even 75 years. The specific storage periods for each document are given in the List approved by order of the Ministry of Culture of Russia dated 25.08.2010 No. 558. The article will discuss how to restore the "primary" if it suddenly turns out to be lost. The general scheme of actions is shown below.
How to recover lost documents
What documents need to be restored if they are lost
You need to restore only those lost documents, the storage period of which has not expired. Article 17, paragraph 1 Federal law from 21.11.96 № 129-FZ "On accounting" it is said that the storage of primary documents, accounting registers and financial statements should be within the established time frame, but not less than five years. The specific terms, as we found out, are defined in the List approved by order of the Ministry of Culture of Russia dated 25.08.2010 No. 558. It turns out that you should be guided by this List. For example, annual balance sheets and profit and loss statements are kept permanently. The same applies to the Ledger, which keeps tax records of all transactions. Usually it is filled out within a year, assured by the inspection. And the next year they forget about it. And in vain, since you need to store it constantly.
A reasonable question may arise: why keep the Book of Accounting and balance sheets permanently, if the term of the tax audit is only three years and later it is impossible to prosecute for violations (clause 1 of article 113 of the Tax Code of the Russian Federation)?
Of course, the tax authorities may no longer need documents. But you may need them yourself. After all, probably any accountant has come across situations when amounts are on the balance sheet, for example, as part of accounts receivable or payable, and where these numbers came from, no one knows. The same happens with fixed assets - the leftovers are listed, but what kind of objects is unclear. And therefore it is impossible to write them off. But if there were documents for previous years, then it would be possible to track when the amounts appeared, in connection with what actions. Therefore, it is necessary to store the most important documents primarily in the interests of the company itself.
If a document has disappeared, the storage period of which has not expired, then it must be restored.
What to do if the documents are lost
Most often, large-scale loss of documents occurs due to extraordinary circumstances (fires, thefts, etc.). Finding yourself in a similar situation, receive from the authorized bodies documents proving the incident (certificates or acts of fire, failure of utility networks, etc.).
Memo
If the documents are lost due to an emergency, be sure to obtain a certificate from the authorized body about the incident.
If the lost documents are claimed by the inspection or the fund, you will need to explain the reason for the loss and confirm it with appropriate certificates. Then a good cause can be taken into account, and this will allow you to get an extension or avoid a fine.
After the information about the incident has been received, it is necessary to find out which documents were lost.
For reference
To determine which documents need to be restored, create a commission. She will take an inventory and make a list of lost documentation.
To do this, by order of the head, create a commission. She will conduct an inventory of available documents, and upon its completion will draw up an act in which she will indicate the composition of the commission, lost documents and the reason for their loss. After that, the organization can begin to restore them.
Note, if it is known which documents are missing, it is not necessary to organize a commission. Let's say a certain folder with the "primary" is lost. Then immediately, as you discovered it, start recovering the lost documentation.
Inventory is not required even if documents on paper are lost, but registers are preserved in in electronic format... For the "simplified" people, the main register is the Book of Accounts, and many fill it out on a computer. This means that it is highly likely that if you lose paper documentation, it will be in order. It will reflect all business transactions, and you will not only be able to determine what documents are missing, but also when and for what amount they were drawn up.
How to restore paper
So, you clearly know what is missing. The only thing left to do is to try to get copies or duplicates from contractors.
Banking documentation.To get copies of lost statements and payments, contact the bank where you have an account. A sample of the corresponding request is shown below.
Sample request to the bank to provide copies of payment orders and statements
By the way, it is with the restoration of the banking “primary” that you need to start if the entire base of documents is lost: both in paper and electronic form. With their help, you will be able to establish with whom, when and in what amount the non-cash payments were made. Thus, you will define all transactions for which payments were made by bank transfer.
Cashier's checks. Lost CCP checks will be required if you purchased property for cash. In this case cashier's check is a document that confirms the expense made, and if it has not been preserved, it should be restored. To do this, contact your dealer. The fact is that some types of cash registers can print a duplicate receipt. Perhaps the seller can duplicate your check. If his cash register does not support this function, ask him to make a copy of the receipt on a copier.
"Primary" from contractors.Contracts, invoices and other similar documents will help restore your counterparties. You can ask them for copies of missing primary documents. A sample request is shown in Fig. 2. If you could not establish which "primary" is missing, then conduct a reconciliation with the counterparties, according to the results of which an act will be drawn up. From it it will become clear which waybills and acts should be restored.
Sample request for a counterparty to receive copies of primary documents
Tax, accounting and reporting to funds. Lost declarations, balances and settlements will also not hurt to restore. Indeed, without such documentation, at least difficulties may arise with the preparation of reports for the following periods. In addition, having all the reports, you will know what amounts you need to focus on when restoring other documents. It is problematic to draw up declarations and calculations anew, and sometimes it is simply impossible. Better to do otherwise. Write a request to the head of the inspection or foundation asking for copies of all lost records. True, the legislation does not oblige inspectors to do this. But if they find the reasons for the loss of documents convincing, then most likely they will not refuse you.
Nuances that require special attention
1. Pay attention to the storage periods specified in the order of the Ministry of Culture of Russia. For many documents, they exceed a period of five years.
2. It is advisable to restore documents lost before their storage period expired.
3. If no information about the "primary" has been preserved, it is better to start recovery by contacting the bank. With the help of copies of statements, you will be able to determine at least those operations that were carried out by bank transfer.
"Our counterparty-buyer requested from us the primary documents for the entire 2014 (their documents were burnt), so they requested anew. Our director changed in December 2014 and refuses to sign documents for the old director. TTN and TORG-12 documents. How do we do it right? arrange them?
The rationale for this position is given below in the materials of the Glavbuh System, the Lawyer System, the Glavbuh System VIP-version
1. Situation:What to do if primary documents are lost
If the documents confirming the operations recorded in the accounting have been lost, the organization must take action to investigate the causes and restore the loss. * For this, the employee who discovered the loss must write a memo, on the basis of which a manager's order is issued on the appointment of a commission to investigate the loss. Issue the results of the commission's work with an act.
If, during the period of the commission's work, the tax inspectorate requires documents that have been lost, the organization will be able to ask for an increase in the deadline for submitting documents (clause 3 of article 93 of the Tax Code of the Russian Federation). In this case, the order on the creation of the commission will be the documentary justification for such a request.
If, as a result of the commission's work, the documents are not found (restored), the organization will not be able to confirm the data of the accounting and tax accounting... In addition, the organization may face liability for the lack of documents.
Sergey Razgulin,active state adviser of the Russian Federation, 3rd class
2. Situation:How to recover financial documents
Recovery financial documents you need to apply with a written request to the bank, which serves the organization for an extract on the operations performed on the current account (for the receipt and withdrawal of funds) and copies of payment orders. On the basis of these documents, you can restore the accounting of the movement of funds on the current account, as well as make a list of counterparties, settlements with which were carried out through the bank.
In addition, the organization can apply with a letter to counterparties with a request to provide copies of contracts, invoices, invoices, invoices, etc. * To receive copies of lost reports and tax returns the organization can also contact the tax office by attaching supporting documents from official bodies and an act of the commission with a list of lost documents and indicating the reasons for their loss.
After receiving all copies of the documents, the organization must make originals of its own primary documents and generate journals business transactions and registers of accounting and tax accounting. *
Maxim Kozlov,deputy Head of the Legal Department of Gazprom Mezhregiongaz Belgorod LLC
Natalia Shmakova,senior expert of JSS "Sistema Yurist", candidate of legal sciences
Anna Shirokova,senior legal adviser of a large FMCG company (until 2014 - lawyer of CJSC "L" Oreal ")
3. Article:“… The inspectors removed the deductions for all duplicate invoices. It is legal?.."
“... In the summer we moved to a new office and, through the fault of the loaders, we lost a box with invoices for the last year. We asked the suppliers to restore the documents. Some of them printed out duplicates from the program, and new employees signed for them, since the old ones had already quit. Other counterparties made copies of their copies and certified them. On the on-site check tax authorities removed deductions for all duplicate invoices. According to the inspectors, originals are needed, because the Tax Code of the Russian Federation does not allow deductions for duplicates. It turns out that if the papers are lost, the deductions burn out, but is this legal? .. "
From a letter from the chief accountant Svetlana Apraksina, Moscow
The company lost the original invoices and received duplicates from suppliers. But the inspectors refused to deduct these securities. Tax authorities and independent experts recommend how to protect deductions.
Natalia Yezhova, 3rd class public civil service advisor:
TAXES
If the company has certified duplicate invoices, then the deductions do not expire for three years. This is the opinion of the judges, for example, in the resolution of the Supreme Arbitration Court of the Russian Federation dated 09.11.10 No. 6961/10. But deductions in this case must be declared in the period in which the company received duplicates. After all, VAT can be deducted only in the period when the right to it arose. Therefore, the tax authorities should submit correspondence with contractors, which will confirm when you applied for the documents and when they received them.
Evgeny Artemiev, Advisor to the State Civil Service of the Russian Federation of the 3rd class:
The inspectors reasonably refused the deductions. Copies are not suitable, as deductions can only be confirmed with originals. This is stated in article 169 of the Tax Code of the Russian Federation. Duplicates also cannot be grounds for deductions, since they are dated from the previous year. And existing employees do not have the authority to endorse invoices issued prior to hiring.
Sergey Ryumin, auditor, managing partner of LLC KAF INVESTAUDITTRAST:
INDEPENDENT EXPERTS
The deductions are legal. The main condition is to receive correctly executed invoices, albeit in the form of copies or duplicates. It is also important that the duplicate or copy does not differ from the original. It is also worth taking from a counterparty transmittal letter that he issued documents to replace the lost originals. *
Marina Marchuk, tax lawyer, Debet-Note:
Inspectors unlawfully refused to deduct if the recovered documents are identical to those lost. You have the right to challenge the refusal in court. Courts on similar disputes support companies, for example, in the ruling of the Federal Arbitration Court of the Moscow District dated May 25, 2012 No. A40-110048 / 10-140-598. In addition, I recommend asking the counterparty for a copy of the Appointment Orders for the employees who signed the duplicates.
Maria Gramoteeva, expert of the accounting and taxation department of "UNP":
OUR OPINION
We believe that the deductions do not burn out. And to confirm them, it is enough to restore the documents. The main thing is that all information in duplicate invoices is identical to the original. An exception is supplier signatures. They can be endorsed by those employees who are now entitled to sign documents. To do this, it is worth asking the supplier for orders of appointment and the right to sign invoices. Moreover, the buyer is not obliged to withdraw deductions for the previous period and declare them in the period when he received a duplicate. After all, the company was entitled to deductions in the period when goods were capitalized and received primary invoices. And the code does not require VAT to be restored if the original invoices are lost.
4. Article:Tax specialists suggested how to restore the primary
Companies should keep correspondence with counterparties regarding the restoration of lost primary materials and invoices. These documents may be required for verification. This conclusion follows from the ruling of the Arbitration Court of the Moscow District dated September 22, 2014 No. А40-41982 / 2013, which was published by the Moscow Federal Tax Service on the website nalog.ru/r77.
In the decision, the court upheld additional charges of more than 100 million rubles. The company was unable to submit invoices for verification and explained that they had been kidnapped. She presented the recovered papers to the court. But the judges did not accept the documents, since some counterparties had already been liquidated at the time the securities were restored, others did not confirm that the company had contacted them. The main thing is that the organization itself did not have any "evidence of actions to restore documents": correspondence with counterparties, receipts for sending letters to them, etc. Given the success of the tax authorities in this case, now Moscow inspectors can ask for such confirmation, so they should be kept. And it is safer to send all requests to counterparties to issue duplicates of the primary documents in writing by mail, fax or e-mail. *
Respectfully,
Nikolay Sedov, Expert of the System Chief Accountant.
The answer is approved by Sergey Granatkin,
leading expert of the Glavbukh System.
_____________________________
The answer to your question is given in accordance with the rules of expert support, which you can find at:
Often, companies are faced with situations when they have to restore accounting. If this is not done, the organization will face serious troubles, up to the seizure of accounts. This is an extremely time-consuming process, so we have compiled step by step instructions to restore accounting, so that it is easier for you to navigate: where to start, where to go for the restoration of documents, how to streamline this work.
What is meant by the restoration of accounting
The restoration of accounting is a rather laborious process aimed at restoring and bringing primary documents in line with accounting data, as required by Russian legislation, streamlining accounting in a company by reflecting all economic and monetary transactions in accounting, creating a viable accounting system for the subsequent activities of the organization. In addition, when restoring accounting, a comprehensive analysis of all tax payments and declarations to them is often required.
Why and in what cases it is necessary to restore accounting
It is necessary to restore accounting in the following cases:
- The organization did not keep records or did it from time to time;
- For one reason or another, there was a loss of accounting documentation;
- An unskilled accountant worked in the company, whose actions led to a discrepancy between accounting indicators and the actual state of the company and with the data of documents;
- Malicious intent took place when accounting data was deliberately misrepresented.
The organization must restore accounting without fail, otherwise it will face big troubles, the worst of which is the arrest of accounts by the Federal Tax Service. Such punishment will threaten in the event that you not only do not keep records, but also do not submit accounting and tax reports.
Also, the company may face the following problems:
- high fines for gross violation of accounting rules;
- theft, abuse and theft, since there is no strict accounting of the movement of goods and materials;
- complication of relations with counterparties in the absence required documents;
- the inability to prove your case in the event of claims by the tax office, or in court proceedings.
How to start accounting recovery
First of all, it must be remembered that the restoration of financial statements is a long and painstaking process, which ultimately will entail additional accrual or adjustment of previously accrued and paid taxes. If you decide on this without involving outside specialists, then you need to start with an inventory of property and money companies.
In the case when the organization did not conduct accounting at all, then first of all it is required to restore quantitative accounting completely or selectively, and then carry out an inventory.
Step-by-step instructions for restoring accounting
Below we have compiled a small diagram for you - an instruction that will tell you where to start and how to restore your accounting as efficiently as possible.
- An inventory is carried out, during which the actual presence of property, money, equipment, means of production in the company is determined. Also, settlements with counterparties are inventoried. These data are compared with accounting data.
- We analyze the primary documentation - what is, what is missing. Based on the available documents, we check whether entries have been made on them, post the missing ones to the accounts. We check everything with the balance sheet, if one was not kept, then you will need to fill it out. It will already be possible to recreate accounting and tax accounting registers.
- Having verified the data of accounting and primary documentation, we identify the missing documents strict accountability - invoices, receipt and expenditure cash order, invoices, payment orders, acceptance certificates, etc. Everything that is missing needs to be restored, how to do it, if the company does not have copies of documents, see the table.
Where can I go to recover documents |
What should be done |
What documents can be obtained |
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Write a letter to the manager with a request to provide you with copies of account statements with attached documents |
Money orders |
|
Suppliers and buyers |
Write a letter with a request to send you reconciliation statements |
Documents confirming accounts receivable and payable |
Write a letter with a request to provide an act of reconciliation of calculations with the budget |
The act of reconciliation of the taxpayer's calculations for taxes, fees and contributions |
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Apply for a certificate |
Certificate on the status of settlements with the budget or on the absence of arrears in taxes and fees |
|
Pension Fund and FSS |
Write a letter about issuing a copy of calculations |
Copies of calculations for UST, insurance premiums |
Fill out a notification on the Rosstat website |
Activity codes according to OKVED |
- We check all the numbers and amounts of the recovered documents with accounting and make the necessary amendments.
- At this stage, we identify non-submitted reports to various authorities, primarily in tax office... We draw up and submit the necessary reports ( annual balance, cash flow statement, VAT, UST, income tax, etc.), if necessary, we submit updated declarations.
- A final audit will need to be carried out, and the auditor should be someone who has not been involved in the restoration of accounting.
Be careful!When reconciling with the Federal Tax Service, calculations with the budget for taxes and fees, the amounts reflected by the tax authorities in the personal account card and the tax amounts accrued in the accounting as of the date of the reconciliation report may not coincide. This is due to the fact that there are different time frames in accounting and tax accounting.
Each commercial enterprise interacts with contractors. The financial condition of the enterprise largely depends on the effectiveness of this interaction. Counterparties form a portfolio of orders, supply materials, provide production, informational services, etc. In Russian conditions, the relationship between an enterprise and counterparties is complicated by the instability of the economic situation in the country, the lack of business ethics, a low degree of reliability of suppliers and customers, instability of its own financial condition and many others. external and internal factors.
As a result of interaction with counterparties, the enterprise is formed, which is an integral element of working capital. Working capital, in turn, acts as a factor determining the financial stability and the level of competitiveness of an economic entity.
Consequently, a properly built relationship with counterparties can significantly affect the financial well-being of the enterprise.
Currently, the organization of settlements with counterparties remains a problem russian enterprises... Buyers and customers often delay payment for goods delivered, work performed or services rendered. Due to ineffective budgetary policy, the enterprise itself also often forms obligations to suppliers and contractors. Unfortunately, this kind of situation is inevitable even in conditions of a stable economy and a high culture of entrepreneurial activity, while for Russian enterprises such situations begin to be of an everyday nature. In this regard, in order to protect your company from a decline in business activity, you need to develop a policy for settlements with counterparties, draw up preliminary budget plans for future periods, create reserve funds designed to stabilize arisen non-payments, and, of course, systematically conduct an audit of receivables and accounts payable.
Crisis conditions russian economy put business entities in front of the need to actively search for reserves of sustainable business functioning. Implementation of a systematic approach to economic analysis accounts receivable and payable will help the interested user to make more informed management decisions... And the development of a debt management strategy for an enterprise will allow in the future to fulfill its obligations in a timely manner and in full and, as a result, to increase not only the financial stability of the enterprise, but also its image in the business community.
The analysis of settlements with counterparties, carried out in a number of construction organizations, showed that there are typical disadvantages of settlements with counterparties.
So, one of the disadvantages is late signing of additional agreements... This flaw may lead to the following:
- during a tax audit, the absence of a specific document will entail the imposition of tax sanctions;
- in the event of disagreements between the organization and the customer, the signed contract (supplementary agreement) can serve as the basis for their elimination;
- the absence of a signed agreement (supplementary agreement) may entail abuse by the parties of their obligations;
- when starting work, for the convenience of organizing accounting in the accounting department, it is necessary to register the order number, to which materials and other expenses are subsequently written off, as well as the receipt of funds and the implementation of work.
The delay in concluding additional agreements is quite understandable, since the need for additional work often arises in the course of the implementation of the main ones. As a result, for example, in construction, the team working at the relevant facility often simply continues construction. All responsibility for drawing up and signing the supplementary agreement rests with the manager in charge of the facility, since his duties include coordinating all work.
Also found errors in the preparation of primary documentation, confirming the purchase of inventory items (goods and materials), the provision of production and general economic services by third-party organizations, the provision of subcontracting services, and primary documentation confirming the implementation construction works.
The most common errors are:
1) the absence of payment documents corresponding to the calculations;
2) errors in the execution of payment documents: the amount of VAT is allocated on a separate line in payment orders for payment of supplier services for the supply of periodicals, etc.;
3) the absence of a register of contracts concluded with counterparties;
4) some discrepancy when drawing up reconciliation reports with suppliers. Typical reasons for such inconsistencies are related to the fact that the employees of the supply departments do not submit these documents to the accounting department, while the accounting department does not conduct timely reconciliation with suppliers;
5) documents are filed in the form of documents sent by fax, do not have seals and signatures;
6) the accounting policy often lacks an indication of the frequency of reconciliation with suppliers and contractors, with buyers and customers.
When conducting audits in just one month, errors in the design were found in 40% of the accepted primary documentation. This suggests that either the materialist accountant does not pay due attention to the preparation of documents, or is not fully aware of the rules for their preparation. In this regard, first of all, a materialist accountant should familiarize himself with the Resolution of the State Statistics Committee of Russia dated March 24, 1999 N 20 "On approval of the Procedure for the application of unified forms of primary accounting documentation." Based on the information studied, it is necessary to eliminate errors in the documentation of previous periods and carefully monitor newly received documents.
Arises arrears and taxes... This leads to the issuance of collection orders to the settlement accounts of the organization, their subsequent arrest and debt collection in court.
Analysis of primary documents revealed the following most common mistakes:
1. The invoices issued by the organization for sale do not indicate:
- address and identification numbers of buyers;
- number of the payment and settlement document in case of receiving advance payments;
- the name of the work performed on the issued invoice does not correspond to the name of the work specified in the contract.
2. In the invoices received by the organization for the purchase of goods and materials, there are no:
- address and identification numbers of the supplier and buyers;
- name and address of consignee and consignor.
When checking the formation of VAT reports, it was revealed that the revised value added tax (VAT) declarations are not submitted to the tax authorities. The need for them arises due to the fact that a number of waybills and invoices for reporting period enter the accounting department after the 20th day of the month following the reporting period. These documents are received upon their receipt.
The listed errors identified in settlements with counterparties are systematized in table. 1.
Table 1. About accounting errors and their impact on the activities of organizations
Accounting errors identified |
Impact on the activities of the organization |
1. Late signing |
The imposition of appropriate sanctions with |
2. Errors in the design of the primary |
Primary documents may not be |
3. The occurrence of an overdue |
Diversion of funds from circulation |
4. The occurrence of overdue |
Possibility of filing a legal claim |
5. The occurrence of overdue |
Tax enforcement, arrest |
6. Revised declarations have not been submitted |
Tax recalculation during a tax audit, |
Recommendations for improving the practice of settlements with counterparties are as follows. Responsible person in case of violation in the form of late signing of additional agreements and contracts is the manager in charge of the facility. In this regard, it is necessary to establish strict deadlines (Table 2), during which the manager must organize the signing of the relevant documents and develop a system of sanctions for their violation.
Table 2. Terms of submission of contracts (additional agreements) signed with customers to the accounting department
In case of violation of the established deadlines, the manager must submit in writing an explanation of the reasons for this violation (Table 3) and indicate the deadline for submitting the contract (additional agreement).
Table 3. Reasons for violation of terms for submission of additional agreements signed by the customer
In the absence of an additional agreement with the customer, the fault is assigned to the accounting department, which signed the bypass sheet without requiring the manager to submit the documents. In this case, the responsibility for signing the agreement is shifted to the manager to whom this object was assigned.
To eliminate errors in the design, the following is recommended:
- to appoint an accountant-materialist, who is engaged in the introduction into the corresponding registers of the 1C program of the primary documentation confirming the purchase of goods and materials, the provision of services, etc., responsible for ensuring the correctness of their registration. So, if an error is found, the person in charge is obliged to contact the supplier and demand the replacement of an incorrectly executed document; the materialist accountant must file a document with errors in the purchase book, marking it for further replacement when the corrected document arrives;
- to draw the attention of surveyors who are engaged in issuing acts to the fact that the name of the work specified in the acts must strictly correspond to the name of the work named in the contract;
- to appoint a deputy chief accountant, who is responsible for the provision of primary documentation to the customer, who is responsible for ensuring the correctness of its execution. Documents must be written out only on the basis of the contract, which will allow fixing the name of the work in the primary documentation, precisely coordinating them with the work prescribed in the contract, and will also allow us to track the possibility of a discrepancy between the sales amount and the contract value.
An additional check of the design of incoming and outgoing primary documentation can be carried out chief Accountant when forming a sales book and a purchase book.
Analysis of accounts receivable and payable showed that there are often delays in these types of debts. To regulate settlements with buyers and customers, the chief engineer and managers are recommended to form a monthly schedule of expected payments, on the basis of which the accounting staff will audit the buyers and customers' debts. An example of this schedule for debt is presented in table. 4.
Table 4. Buyers and customers settlement schedule
Customer |
Interim payment |
Final settlement |
||||
Date / amount |
Date / amount |
Date / amount |
Date / amount |
Date / amount |
||
Date / amount |
Date / amount |
Date / amount |
Date / amount |
Date / amount |
||
Date / amount |
Date / amount |
Date / amount |
Date / amount |
Date / amount |
If the customer has a debt that is overdue by more than one month, and the amount of debt is large enough, then this indicates that the debt generated by him makes a significant contribution to the total accounts receivable of the organization. Therefore, it is necessary to take drastic measures to reimburse it.
If customers have a debt that is one to two weeks overdue, then with these customers it is necessary to carry out operational work and identify the reasons for the delay, as well as clarify the expected payment terms.
Responsibility for regulating settlements with suppliers and contractors rests with the materialist accountant, who is obliged to update the data presented in the balance sheet on a daily basis. on account 60 "Settlements with suppliers and customers"... They also have to request reconciliation reports from the largest suppliers on a monthly basis; reconciliation can be carried out with smaller suppliers once a quarter.
The listed recommendations for improving the practice of settlements with counterparties are presented in table. five.
Influence at financial results |
|
1. Setting deadlines for signing |
1. Reducing the cost of payment |
2. Appoint a materialist accountant |
Reducing the cost of paying fines |
3. Appoint a deputy chief |
|
4. Chief engineer and managers |
|
5. Responsibility for regulation |
Reducing the amount of overdue |
6. Analysis of tax arrears and |
Ability to avoid exhibiting |
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