Filling in accounting documents. Primary documents and workflow
Primary accounting documents in 2019 are used to document facts of economic life. Companies can use unified forms of primary organizations or develop their own, taking into account the required details. What are the primary documents, what types are and why they are used, read the article.
What is the primary documentation in accounting
The law on accounting says that every fact of economic life is drawn up with a primary accounting document. Officials include a transaction, event or operation that affects the financial position of the company, the movement of money and the financial result of the organization.
It turns out that the primary documentation is the documents that are used in accounting for registration of facts of economic life. Moreover, the primary accounting documents are mandatory securities not only for accounting, but also for tax (Article 252 of the Tax Code of the Russian Federation).
The list of forms of primary accounting documentation for 2019
Forms of primary accounting documents can be divided into areas of work in which paper is used. The list of primary documentation in accounting can be extensive.
For example, to account for fixed assets use the following primary documents:
- acceptance certificates;
- waybill;
- acceptance certificate;
- write-off act;
- inventory card;
- inventory book;
- acts of equipment.
See the table for details on types and forms.
Answers Sergey Razgulin,
class 3 State Advisor to the Russian Federation
« The Law on 40/06/2011 No. 402-ФЗ does not contain specific requirements for the form and type of primary documents. Therefore, they are approved by the head of the organization on the recommendation of the person entrusted with accounting. At the same time, the Law on Accounting contains clear requirements for ...»
What is included in the standard forms of primary accounting documents for the accounting of fixed assets
Form number |
Name of the form |
Resolution of the State Statistics Committee, which approved the form |
Appointment |
---|---|---|---|
Act on the acceptance and transfer of fixed assets (except buildings, structures) |
It is used for registration of the transfer and acceptance of certain fixed assets (except buildings and structures), their inclusion in fixed assets and commissioning, as well as for the exclusion of objects from fixed assets upon their transfer (sale, exchange, etc.) another organization. |
||
Act on the acceptance of a building (structure) |
It is used for the same purposes as the OS-1 act, but is intended solely for the reception and transmission of buildings and structures. |
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The act of acceptance and transfer of groups of fixed assets (except buildings, structures) |
It is used for the same purposes as the OS-1 act, but is intended to transfer groups of fixed assets, except for buildings and structures |
||
Invoice for the internal movement of fixed assets |
It is used to design and record the movement of fixed assets within an organization from one structural unit (department, workshop, etc.) to another. |
||
Act on the acceptance of repaired, reconstructed, modernized fixed assets |
It is used for registration and accounting of acceptance-delivery of fixed assets from repair, reconstruction, modernization. |
||
Act on write-off of fixed assets (except motor vehicles) |
It is used to write off single objects of fixed assets that have become unusable. |
||
Motor Vehicle Debit Act |
It is used to write off motor vehicles that have fallen into disrepair. |
||
Act on writing off groups of fixed assets (except motor vehicles) |
It is used to write off groups of fixed assets (except motor vehicles) that have become unusable. |
||
Inventory card for accounting of fixed assets |
It is used to account for the presence of single objects of fixed assets and their movement within the organization. |
||
Inventory card of group accounting of fixed assets |
It is used to account for the presence of groups of the same type of fixed assets and their movement within the organization. |
||
Inventory book of accounting for fixed assets |
It is used for the same purposes as forms No. OS-6 and No. OS-6a, but is intended for use by small enterprises. |
||
Act on the reception (receipt) of equipment |
It is used to account for equipment received at the warehouse with a view to its subsequent use as an item of fixed assets. |
||
Act on the acceptance of equipment for installation |
It is used to transfer equipment to installation. |
||
Equipment Defects Report |
It is compiled upon detection of equipment defects identified during installation, commissioning or testing, as well as the results of the inspection. |
The company can develop primary accounting documents independently (information from the Ministry of Finance of Russia No. ПЗ-10/2012). Only the forms of primary accounting documents for cash transactions are required. Corrections can also not be made.
At the same time, you can use the usual standard forms. Moreover, they are all in accounting programs. In this case, it is necessary to establish in the accounting policy that the organization uses unified forms as the basis for primary documents, and list them.
Officials approved many standardized forms for primary documents, including for accounting.
You can see where to get the approved forms for the company, according to the list in the table below.
The list of unified forms of primary accounting documents of 2019 and the documents that approve them
Scope of documents |
Than they approved the form |
---|---|
HR accounting |
|
Accounting for working hours and payroll staff |
|
Accounting for settlements with accountable persons |
|
The account of works in capital construction and repair construction works |
|
Service Accounting |
|
Asset Accounting |
|
Intangible Assets |
|
Material Accounting |
|
Accounting for low-value and wearing items |
|
Accounting for products, inventory in storage |
|
Accounting for cash settlements with the population in the implementation of trade operations using cash registers |
|
Accounting for trading operations (general) |
|
Accounting for trade operations when selling goods on credit |
|
Accounting of trading operations in commission trading |
|
Accounting for operations in catering |
|
Accounting for cash transactions |
|
Accounting for inventory results |
|
Accounting for the work of construction machines and mechanisms |
|
Accounting for work in road transport |
|
Settlement Documents |
|
Strict reporting forms |
|
The account of forms of labor books and inserts to them (the account of the movement of labor books and inserts to them) |
|
Accounting for agricultural products and raw materials (accounting for the movement and sale of agricultural products) |
Registration of primary documents in accounting
Working with primary documentation is one of the main tasks of accounting. Indeed, the accounting of expenses and deductions depends on the correctness of paperwork.
If you modified old forms or developed new ones from scratch, then give their samples in the annex to the accounting policy. The main thing is to make sure that in the primary there are all the required details. Check the primary for dangerous and safe errors according to the training manual of the tax authorities. It is worth conducting an audit before the start of the reporting campaign in order to save time on fixing papers and avoid additional charges.
The officials established the basic rules for maintaining primary organizations in Section 9 of the Accounting Law. There are also mandatory details, which include:
- name and date of preparation of the document;
- company name;
- the content of the fact of economic activity;
- natural or monetary measurement (rubles, pieces, packaging, etc.);
- the positions of the employees who performed the operation and are responsible for it (responsible for the registration of the event), their signature and full name (other data that allow identification of employees).
Deadlines for submitting primary accounts to accounting in 2019
The accountant conducts an operation on accounting documents. Also take into account expenses or accept VAT for deduction will only work if all the supporting documents are available. Therefore, the employees who are responsible for the operation itself must timely submit papers to the accounting department. The editors found out
To speed up the workflow in the company, you can develop memos. Write in them what employees should check before handing over the primary accountant. There you can also list the primary documents of accounting and tax accounting, which must be drawn up with a counterparty and provided to the accountant.
Types of primary documents in accounting
The primary accounting documentation includes everything that is drawn up for every fact of the economic life of the company. We can distinguish the following types of primary documents:
- by appointment (administrative, executive, strict reporting, combined, accounting);
- by the volume of information content (primary, summary);
- by the method of reflection of a business transaction (one-time, cumulative);
- at the place of compilation (internal, external);
- by the method of compilation (on paper, in electronic).
Please note that the forms of accounting primary documents can be either unified or developed independently.
The primary accounting documents that are used in accounting are considered part of the management documentation system. Officials classify them according to the All-Russian classification of management documentation or OKUD (approved by the Decree of the State Standard of the Russian Federation of December 30, 1993 No. 299).
The code consists of seven numbers. For example, for the primary documents for the accounting of cash transactions, the first two will be “04”. They mean a class of forms. Then two more numbers follow, which mean a subclass. The next three are the registration number, and the last character is the check number. For example, the code for the receiver is 0402007, and for the consumable - 0402008. The OKUD can be seen on the unified forms of primary accounting documents in 2019.
Penalties for the lack of primary accounting documents
For the fact that the company does not have primary assets, invoices, accounting and tax accounting registers, tax officials will be fined 10,000 rubles. If the violation was committed within more than one tax period, then the fine will be already 30,000 rubles. (Article 120 of the Tax Code of the Russian Federation). For a violation that led to an underestimation of the tax base, the organization faces a fine of 20 percent of the amount of unpaid tax, but not less than 40,000 rubles.
Most often, an accountant works with:
- invoices (the form was approved by the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137);
- invoices for payment (there is no approved form in the legislation, so you can develop it yourself);
- agreements with counterparties;
- waybills and consignment notes or TTN (take forms from the Decree of the Government of the Russian Federation of April 15, 2011 No. 272 \u200b\u200band the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78);
- acts of performed works and services rendered (this is a kind of bilateral primary document, on which the contractor and the customer mark. For construction work, you can take forms from the decree of the State Statistics Committee of the Russian Federation of November 11, 1999 No. 100 or develop your own, but there are no standardized forms for services )
Primary accounting documents are important not only in matters of accounting, but also regarding tax legislation, in particular the determination of the scope of obligations. Therefore, it is extremely important for the person responsible for compiling the primary documentation to know all the nuances of keeping records, and in addition, to understand their classification to simplify the work.
What are the primary accounting documents
The documents considered to be primary are those that register certain economic activities that have already been carried out. Leaving an entry in accounting and entering it into the register is possible only if the primary accounting documentation is available. It is considered an integral part of the enterprise management system. Based on this, we can safely say that the primary accounting documents are a documentary confirmation of the transactions carried out related to the economic activity of the subject and brought some economic effect.
Classification
All issues affecting the issue of primary organizations are subject to the provisions and standards of 402-FZ. The normative indicates that these certificates are needed when interacting with tax structures to confirm the correctness of the calculations. This means that the tax authorities will not have any complaints about the process of determining the tax base.
In accordance with current regulations, the primary documentation is subject to mandatory storage for 4 years. During this period, tax authorities can at any time request documents for examination and verification. In addition, primary documentation often serves as evidence in litigation.
It should be noted that at the legislative level specific forms of primary documentation are not fixed. On this issue, the business entity has the opportunity to choose the option that will satisfy its needs and will serve as a good help in further work.
Primary Accounting Documents: List
As a rule, a complete list of references fulfilling fundamental functions remains unchanged and is approved at the highest level. Currently, this category includes:
- Of the contract. They stipulate specific terms of the transaction, the responsibility of the parties and financial issues. In general, all conditions that are related in one way or another to the transaction are indicated here. Note that for some operations, a written contract is not required. So, from the moment the buyer receives the sales receipt, the transaction is recognized as concluded.
- Accounts. Using the documents of this type, the buyer confirms the willingness to pay for the goods (service) of the seller. And besides, in the invoices additional terms of the transaction can be presented and specific prices fixed by the seller that are set for their products and services. If for some reason the buyer is not satisfied with the product (service) presented to him, on the basis of the account he has the right to demand the return of his funds.
- Packing list. It displays a complete list of all goods or materials that are transferred. The invoice must be drawn up in several ways, depending on the number of participants in the transaction.
- Act of acceptance. It is compiled based on the results of the service as a confirmation that the result of the work meets the previously stated criteria and is fully approved by the receiving party.
- Settlement statements. They display all the issues related to the calculation of hired personnel for remuneration. Moreover, all information regarding premiums, bonuses and other mechanisms for financial incentives for employees should be displayed here.
- Acts of acceptance and transfer No. OS-1. This type of documentation is used to record any activities related to the input or output of fixed assets.
- Cash documentsto which credit and debit cash warrants belong, and also a cash book. They contain information on financial transactions carried out as part of the implementation, various transactions.
Classification
The types of primary documents in accounting are quite diverse and primarily depend on the specific purpose of using the document in the foreseeable future. However, the most popular classification feature is the separation of primary documentation into internal and external.
The internal document is the property of the company and is issued by it to resolve certain issues. It is compiled by specialists of the company and extends its action exclusively within the jurisdiction of the company. Thus, this category consists of those documents that are necessary for the efficient conduct of business activities within the framework of one company. At the same time, if the document is received from outside the company or compiled by the company's specialists and subsequently transferred to other legal entities (tax authorities, customers, etc.), then it will be recognized as external.
In turn, internal documents also have their own classification features, which make it possible to group them into three categories:
- Administrative (organizational). They indicate the information that should be communicated to the employees of the company, structural divisions and branches and their managers. With their help, the company gives certain orders that must be carefully followed. This group includes various orders, instructions and much more.
- Executive (acquittal), which initially displays facts confirming the implementation of certain business operations and their completion.
- Accounting documents. This category is generalizing and is needed to systematize the information contained in other papers and their further collection into a single document.
Under certain circumstances, documentation can also be combined. This group includes those papers that may simultaneously contain key features of organizational and supporting documentation. The most striking examples here are various cash orders, requirements, advance reporting and much more.
Accounting registers and their classification
Upon completion of any transaction, primary documentation is prepared. As soon as it is fully executed, all the information indicated in it should be duplicated in the appropriate accounting register. And it is a kind of carrier that accumulates the basic information on the transaction. Based on the essence of the register, several classification features can be distinguished. For example, in appearance, the registers appear before users in the form of books, simple sheets and registration cards.
Based on the mechanisms for maintaining the register, 3 more groups can be distinguished:
- Chronologicalin which all events that have occurred are indicated with strict adherence to the time frame. That is, first you need to specify the operations that occurred earlier and so on. Such registers are the most complex, since they contain a huge array of information, and quite often you can ignore any action.
- Systematic in which initially all transactions are made in the form of economic indicators. Thus, registers of this type reflect the economic effect of completed business transactions and analyze the indicators of expenses and income. The clearest example of a systematic register is the cash book.
- Combined, which have fundamental features of both systematic and chronological registers.
The content of the primary documentation
Many users have a question about what relates to primary accounting documents, and what requirements are presented to them. Several provisions are fixed at the legislative level, which establish that certain information must be present in the documents of the primary couple. In particular, in accordance with paragraph 2 of Article 9 of the Federal Law-402, the primary documentation must contain the following information:
- title of the document;
- date of preparation;
- information about the person who compiled the specified document (full name of the enterprise);
- the essence of the business activities associated with this document;
- financial calculations regarding the transaction;
- signatures of officials responsible for the transaction and their initials.
Sample primary accounting document
Rules for paperwork
The legislator establishes certain rules for the preparation of primary accounting documents. So, one of the key requirements is accuracy and the absence of any grammatical and punctuation errors and typos. If the tax service detects certain shortcomings, the violator will have to redo the document again, and if the violation is repeated, you can be fined. In general, on this issue should pay close attention to the following recommendations:
- Allowed the use of ballpoint and ink pens, special computers and computers.
- Drafting can begin when some business operations are expected to be displayed. At the same time, in exceptional situations, it is quite possible to draw up a document after the transaction is completed.
- All calculated data should be displayed both in numerical form and in written form. Thus, there should be a copy near each digit.
- It is extremely important to fill out all the details indicated on the form. If for some reason there is no information, you cannot leave an empty string. A dash should appear in it.
If you do not adhere to these recommendations, you may encounter significant difficulties. So, if the tax service during the inspection recognizes the document as incorrect, there will be doubts about the correctness of the calculations and determination of the tax base.
If for some reason it is necessary to make certain adjustments, in no case can correctors and shading be used, since they are unacceptable. Corrections can be made in the following ways:
- Contour correction. If incorrect information is indicated, it must be crossed out with a thin line, and the correct data should be indicated next to it. At the same time, a footnote must be in place of each such correction “Corrected Believe” indicating the date of correction and the signature of the official who introduced the amendment. However, we note that in the case of documents showing the receipt and expenditure of funds, this method will be inappropriate.
- Additional entry. This method is used in situations where the total values \u200b\u200bof transactions are executed with significantly reduced rates. In order not to draw up the document in a new way, you can make additional entries for the missing amounts in the current period or following it.
- Reversal. Incorrect entries are corrected using negative values. All incorrectly entered information is repeated in red ink, and the correct entries are indicated next to it.
The primary can be made both in written and in electronic form. Recently, many companies duplicate information and make both paper and electronic versions. The former are later used for internal interests, but electronic copies are submitted for inspection to the Federal Tax Service upon request.
Several conclusions can be drawn. The state does not approve any mandatory forms for primary documentation, which gives business entities the right to independently determine the form of the document, which will be further used in practice. Immediately after completing the document, all data from it must be transferred to the accounting register.
Business operations of enterprises are documented in primary accounting. Recording is made at the time of the operation or immediately after its completion. Enterprises fill out primary forms in a continuous way, by documenting all objects and operations.
Documents are kept on paper or in electronic form, followed by their output on paper. If the electronic form is certified by signature, the paper is a copy. After June 19, 2015, electronic document circulation between enterprises having a mutual agreement is allowed.
Definition and concept of this documentation
Primary documents mean forms, on the basis of which:
- Acceptance and issue of goods and materials, cash, other assets involved in the conduct of activities.
- Registration of the arrival of fixed assets.
- The issuance of accountable funds, securities, means of remuneration.
- Registration of services rendered, work performed.
- HR accounting.
- Other actions and operations of the enterprise.
About what primary accounting documents are, see the following video:
Legislative regulation of the issue and basic rules for registration
The procedure for registration and maintenance of primary documentation is regulated by the law “On Accounting”.
The composition of the information on the documents must be treated responsibly. Documents are the basis of financial statements and taxation.
Forms have legal force in the presence of mandatory details:
- Name of the form.
- Date of preparation.
- Data of an economic entity.
- Contents of operation.
- The natural and value expression of the fact of economic activity.
- Data of the person who certified the document.
- Signature of the responsible person.
The absence of any of the details does not allow applying the document in accounting. Initial accounting data must be documented and economically justified.
When drawing up forms, employees of enterprises can make mistakes and inaccuracies.
Allowed error record correction in the following order:
- Cross out invalid text. Erroneous data must be readable.
- Entering a number of correct entries and comments: "True" or "Corrected to believe."
- Putting down the date of correction.
- Certification of the text with a signature with the interpretation of the data of the person who made the corrections.
Due to the possibility of filling one form in typewritten and manual form, corrections can also be made in documents printed using specialized programs.
Source documents can have incorrect execution forms in the form:
- Lack of print. In connection with the introduction of the assumption that documentation is possible without the use of the press, an enterprise may issue forms without a print. To prevent claims from the tax authorities, the right must be fixed in local internal acts and agreements.
- Facsimile Signature. The right to use facsimiles must be agreed with partners. Tax authorities do not accept fax documents.
- Signatures of persons not specified in orders. This oversight can be corrected, indicating the right to sign documents by persons making up the forms.
For the absence of accounting documents or the use of forms drawn up with insufficient data and used in taxation, a fine is imposed in accordance with Art. 120 of the Tax Code.
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Features of the compilation of forms
The company can use standardized forms or develop them independently.
List of applicable documents approved in the annex to the accounting policies of the enterprise.
Not allowed independently develop documents for maintaining:
- Cash accounting.
- Calculations using the KKM technique.
- Transport transportation.
Other documents developed by the ministries for highly specialized use are not replaced. For example, standard forms approved by the Ministry of Transport do not change enterprises.
Practice shows that enterprises mainly use uniform forms. When a company develops accounting forms independently the procedure is followed:
- The inclusion of mandatory details.
- Approval of forms in the workflow established by the accounting policy.
- Informing the Federal Tax Service Inspectorate on the use of forms.
- Coordination of document forms with partners and application of forms to the contract. For partners using forms in the calculation of taxes, you must have confirmation of the legality and legal force of the documents.
Types of forms used depend on the profile of the enterprise.
What is included in the list of these documents
Primary Accounting Forms grouped by type of operation.
Accounting companies use:
A significant group of primary documents is intended for personnel records.
Storage time
The company must ensure the safety of primary accounting documents for 5 years. Forms may be required to clarify the data and to confirm the correctness of accounting, tax payments to the budget during verification.
Exceptions are forms confirming the payment of wages to employees. Cards of accounting, orders for personnel, statements are stored for 75 years.
Storage is carried out by the enterprise or city archive.
The nuances of the turnover of these documents are described in the following video:
A rather important place among all the documentation kept by the accounting department is the primary documentation. It is constantly checked by the tax service, and should 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 do not have problems with the tax office, 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 should 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 stages of business
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 bank 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 have been received or the service is provided, otherwise the tax service simply will not allow you to reduce the amount of the tax charge.
A confirmation may be a waybill or 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:
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 rest of the company's property, cash, and business transactions from primary (free) documents is transferred to 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, magazine, 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, the accounting registers are created in order to accumulate and systematize information on the primary documents accepted for accounting, for displaying financial statements. If the financial and primary documentation of the enterprise is stored in print, then at the request of other participants in economic 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, accounting 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 documents and money documents, with warehouse documents and those related to retail.
Today, 1C software occupies a leading position among accounting programs that are constantly used in our country.
Among the most sought-after 1C functions are 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
Primary accounting documents are important in accounting and in determining the amount of tax liabilities. It is important for a company specialist responsible for the preparation of primary accounting documents to clearly understand the content and forms of such documents, as well as know the specifics of maintaining accounting registers.
The role of the primary document in accounting
Primary documents are documents with which the company draws up business events that have occurred at the enterprise (paragraph 1 of Article 9 of the Law "On Accounting" dated December 6, 2011 No. 402-ФЗ).
The first thing that should be clearly understood by accountants of any organization: today there is no specific list of forms of primary accounting documents that is mandatory for all. Any company for itself determines the form of primary documents, depending on the purpose of their application.
However, for such documents, the list of obligatory details is legally established (paragraph 2 of article 9 of law No. 402-FZ).
IMPORTANT! The forms used in accounting should be necessarily enshrined in the accounting policies of the organization (paragraph 4 of PBU 21/2008, approved by order of the RF Ministry of Finance dated 06.10.2008 No. 106n).
The list of possible primary accounting documents
The list of primary accounting documents in 2018-2019 may be as follows:
- Packing list. This is a document that reflects the list of transferred inventory items. The invoice is drawn up in 2 copies and contains information that is subsequently reflected in the invoice. The invoice is signed by representatives of both parties involved in the transaction and certified by the seal (if its company uses it in its practice).
- Record of acceptance. It is compiled upon completion of certain works (services) to confirm that the result of the work meets the original requirements of the contract.
See a sample of such an act.
- Primary payroll documents (for example, payroll).
For more information on these statements, see “Sample of filling in the payroll T 49” .
- Documents related to the presence of fixed asset objects - here the company can draw up such documentation from the list of primary accounting accounting documents:
- Act of acceptance and transfer of OS in the form OS-1 - upon receipt or disposal of an object not related to buildings or structures.
For more information about this act, see the material “Unified Form No. OS-1 - Act on the Acceptance and Transfer of OS” .
- If the OS object is a building or structure, then its receipt or disposal is drawn up in an act in the form of OS-1a.
For more details, see the article. “Unified form No. OS-1a - form and sample” .
- Write-off of the asset object is drawn up in an act in the form of OS-4.
See the material for more details. “Unified form No. OS-4 - Act on decommissioning of the asset OS” .
- If you want to document the fact of the inventory, an OS inventory is compiled in the form of INV-1.
See this article for more details on this primary document. “Unified form No. INV-1 - form and sample” .
- If the inventory was carried out in respect of intangible assets, then the inventory will be compiled already in the form of INV-1a.
See this in the material. “Unified form No. INV-1a - form and sample” .
- A separate group of primary documents are cash documents. These include, in particular, the following list of primary accounting documents for 2018-2019:
- Incoming cash order.
For more information on its compilation, see the article “How is a cash receipt order (FFP) filled out?” .
- Account cash warrant.
- Payment order.
Read about the rules for this document.
- Expense report.
- The act of offsetting mutual claims.
Read about the features of the application of this document.
- Accounting information.
For the principles of its design, see the material “Accounting Certificate on Error Correction - Sample”.
The above list does not exhaust the entire volume of primary documents used in accounting, and can be expanded depending on the characteristics of accounting carried out in each specific organization.
IMPORTANT! They are not primary accounting documents from the list 2018-2019 - the list was proposed above:
- Contract. This is a document that stipulates the rights, obligations and responsibilities of the parties involved in the transaction, the terms and procedure of settlement, special conditions, etc. Its data is used in organizing accounting for analytics of settlements with counterparties, but it does not generate accounting operations.
- Score. This document reflects the amount that the buyer agrees to pay by accepting the terms of the supplier. The invoice may contain additional information about the terms of the transaction (terms, payment and delivery procedures, etc.), i.e. it supplements the contract.
- Invoice. This document is prepared for tax purposes, because on its basis, buyers accept for deduction the amount of VAT submitted by suppliers (paragraph 1 of article 169 of the Tax Code). Thus, in the absence of other documents characterizing a certain transaction, it will not be possible to confirm the costs of this transaction (letters of the RF Ministry of Finance dated 03.06.2007 No. 03-03-06 / 1/392, Federal Tax Service dated 03.03.2006 No. 02-3 08/31, Decree of the Federal Antimonopoly Service of the East Siberian District dated April 19, 2006 No. А78-4606 / 05-С2-20 / 317-Ф02-1135 / 06-С1).
It should be borne in mind that the unified forms of primary accounting documents listed in the list are not binding, since since 2013 (after the adoption of Law No. 402-FZ), forms of such forms can be developed independently. But in most cases, they continue to be used. Therefore, in 2018-2019, the list of unified forms of primary accounting documents contained in the resolutions of the Goskomstat continues to be relevant.
What information should contain forms of primary documents
Despite the fact that currently there are no mandatory primary documents for all forms, the legislator has established requirements for the content of such documents. The list of mandatory details that must be contained in each primary document is given in paragraph 2 of Art. 9 of Law No. 402-FZ. This is in particular:
- document's name;
- the date on which such a document was drawn up;
- information about the person who made the document (name of the company or individual entrepreneur);
- the essence of the fact of economic life, which was framed by this document;
- monetary, numerical characteristics, measures of the event (for example, in what volume, in what units and by what amount the products were sold to customers);
- information about the responsible specialists who registered the event, as well as the signatures of such specialists.
Primary documents and accounting registers
How can primary accounting documents be classified?
If the primary document was issued by the company itself, then it can refer to either a group of internal or a group of external. A document that is drawn up within the company and extends its effect to the compiling company is an internal source document. If the document was received from the side (or compiled by the company and issued to the side), then this will be an external primary document.
Internal documents of the company are divided into the following categories:
- Primary administrative documents - those with which the company gives orders to any of its structural unit or employee. This category includes company orders, orders, etc.
- Executive primary documents. In them, the company reflects the fact that a certain business event has happened.
- Accounting documents. With their help, the company systematizes and summarizes the information contained in other administrative and justifying documents.
After an economic event has been issued by the primary document, then it is required to reflect the event in the accounting registers. They, in fact, are the carriers of ordered information, they accumulate and distribute the signs and indicators of business transactions.
In appearance, the following registers are distinguished:
- books
- cards;
- free sheets.
Based on the method of maintaining the register, the following groups are distinguished:
- Chronological registers. They record the events that have occurred sequentially - from the first time to completion to the last.
- Systematic registers. In them, the company classifies completed transactions by economic content (an example is a cash book).
- Combined registers.
By the criterion of the content of information reflected in the registers, the following are distinguished:
- synthetic registers (for example, a journal order);
- analytical registers (payroll);
- combined registers, in the context of which the company provides both synthetic and analytical accounting.
For more information on accounting registers, see “Accounting accounting registers (forms, samples)” .
Summary
Mandatory for all forms and the list of primary accounting documents does not currently exist: any economic entity has the right to independently determine for itself the forms of primary documents that it will apply in its activities.
However, the most common primary accounting documents are those having analogues among the standardized forms approved by the State Statistics Committee.
After the primary document is executed, it is necessary to transfer information from it to the accounting register.