Filling out accounting documents. Primary documents and workflow
Source documents accounting in 2019 they are used to formalize the facts of economic life. Companies can use unified primary forms or develop their own, taking into account required details... What are primary documents, what types are there and what they are used for, read the article.
What is primary documentation in accounting
The law on accounting says that every fact of economic life is drawn up with a primary accounting document. Officials refer to facts as a transaction, event or operation that affects financial position companies, movement of money and financial results activities of the organization.
It turns out that primary documents- these are documents that are used in accounting to formalize the facts of economic life. Moreover, the primary accounting documents- this is binding papers not only for accounting, but also for tax (Article 252 of the Tax Code of the Russian Federation).
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, for accounting of fixed assets, the following primary documents are used:
- acceptance certificates;
- waybill;
- acceptance certificate;
- write-off act;
- inventory card;
- inventory book;
- equipment certificates.
For more details on types and shapes, see the table.
Sergey Razgulin answers,
Full State Counselor of the Russian Federation, 3rd Class
« The Law of 06.12.2011 No. 402-FZ 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 proposal of the person who is entrusted with accounting. At the same time, the Accounting Law contains clear requirements for ...»
What is included in the standard forms of primary accounting documents for fixed assets accounting
Form number |
Form name |
Resolution of the State Statistics Committee, which approved the form |
Appointment |
---|---|---|---|
The act of acceptance and transfer of an object of fixed assets (except for buildings, structures) |
It is used for registration of acceptance and transfer of individual fixed assets (except for buildings and structures), their inclusion in fixed assets and commissioning, as well as for excluding objects from fixed assets during their transfer (sale, exchange, etc.) another organization. |
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The act of acceptance and transfer of the 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 for buildings, structures) |
It is used for the same purposes as the OS-1 act, but is intended for the transfer of groups of fixed assets, except for buildings and structures |
||
Invoice for internal transfer of fixed asset objects |
It is used to register and record the movement of fixed assets within the organization from one structural unit (department, workshop, etc.) to another. |
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Certificate of acceptance and delivery of repaired, reconstructed, modernized fixed assets |
It is used for registration and accounting of acceptance and delivery of fixed assets from repair, reconstruction, modernization. |
||
The act of writing off the object of fixed assets (except for vehicles) |
It is used to write off single objects of fixed assets that have become unusable. |
||
Vehicle write-off act |
It is used to write off vehicles that have become unusable. |
||
The act of writing off groups of fixed assets (except for vehicles) |
It is used to write off groups of fixed assets (except for vehicles) that have become unusable. |
||
Inventory card accounting for an item 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 ledger of 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 businesses. |
||
Acceptance certificate (receipt) of equipment |
It is used to record equipment received at the warehouse for the purpose of its subsequent use as an object of fixed assets. |
||
Certificate of acceptance and transfer of equipment for installation |
It is used to transfer equipment for installation. |
||
Equipment Defects Report |
It is drawn up upon detection of equipment defects identified during installation, commissioning or testing, as well as based on the results of control. |
The company can develop primary accounting documents independently (information of the Ministry of Finance of Russia No. PZ-10/2012). Only the forms of primary accounting documents for cash transactions are required. You cannot make corrections to them either.
At the same time, you can use the usual standard forms. Moreover, they are all in accounting programs... In this case, you need to install in accounting policies that the organization uses unified forms as the basis for primary documents, and list them.
Officials have approved many unified 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.
List of unified primary forms accounting documents 2019 and the documents that approve them
Scope of documents |
What approved the form |
---|---|
Personnel accounting |
|
Accounting for working hours and payments to staff on remuneration |
|
Accounting for settlements with accountable persons |
|
Accounting works in capital construction and repair construction works Oh |
|
Service accounting |
|
Fixed asset accounting |
|
Accounting intangible assets |
|
Material accounting |
|
Accounting for low-value and wearing out items |
|
Accounting for products, inventory items in storage locations |
|
Accounting for cash settlements with the population when carrying out trade operations using cash registers |
|
Accounting for trade operations (general) |
|
Accounting for trade operations when selling goods on credit |
|
Accounting for trading operations in commission trading |
|
Accounting for transactions in public catering |
|
Accounting for cash transactions |
|
Inventory accounting |
|
Accounting for the work of construction machines and mechanisms |
|
Accounting for work in road transport |
|
Forms strict accountability |
|
Accounting for blanks work books and inserts to them (accounting for the movement of work 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 the accounting department. After all, the accounting of expenses and deductions depends on the correctness of paperwork.
If you modified the 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 the primary has all the required details. Check the primary source for dangerous and safe mistakes according to the tax authorities' manual. It is worth conducting an audit before the start of the reporting campaign in order to save time on correcting papers and avoid additional charges.
The officials established the basic rules for maintaining primary organizations in Article 9 of the Accounting Law. There are also required details, which include:
- name and date of preparation of the document;
- The name of the company;
- content of fact economic activity;
- natural or monetary measurement (rubles, pieces, packaging, etc.);
- positions of the employees who performed the operation and are responsible for it (responsible for the registration of the event), their signatures and full names. (other data that make it possible to identify employees).
Deadlines for submitting primary data to accounting in 2019
An accountant conducts an operation on accounting documents. It will also be possible to take into account expenses or take VAT deduction only if all supporting documents are available. Therefore, employees who are responsible for the operation itself must submit papers to the accounting department in a timely manner. The editors found out
To speed up the workflow in the company, you can develop reminders. In them, write down what the employees should check before handing over the primary funds to the accountant. There you can also provide a list of primary documents for accounting and tax accounting, which must be completed with the counterparty and provided to the accountant.
Types of primary documents in accounting
The primary accounting documentation includes everything that is drawn up for each fact of the company's economic life. The following types of primary documents can be distinguished:
- by appointment (administrative, executive, strict reporting, combined, accounting);
- by the amount of information content (primary, summary);
- by way of reflection business transaction(one-time, accumulative);
- at the place of compilation (internal, external);
- by the method of compilation (on paper, in e-mail).
Please note that the forms of accounting primary documents can be either unified or developed independently.
The documents primary accounting 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 primary documents for accounting of cash transactions, the first two will be "04". They stand for a class of forms. Then there are two more numbers that represent the 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 it is 0402008. OKUD can be seen on the unified forms of primary accounting documents in 2019.
Penalties for lack of primary accounting documents
For the fact that the company does not have primary sources, invoices, accounting and tax registers, the tax authorities will be fined 10,000 rubles. If the violation has been committed for more than one tax period, then the fine will already be 30,000 rubles. (Article 120 of the Tax Code of the Russian Federation). For a violation that led to an underreporting tax base, the organization faces a fine of 20 percent of the amount 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);
- contracts with counterparties;
- commodity and consignment notes or TTN (take the forms from the decrees of the Government of the Russian Federation of April 15, 2011 No. 272 and the State Statistics Committee of the Russian Federation of November 28, 1997 No. 78);
- acts of work performed and services rendered (this is a kind of two-sided primary document on which the contractor and the customer are marked. 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 unified forms for services ).
Primary accounting documents are important not only in accounting matters, but also in relation to tax legislation, in particular, determining the amount of obligations. Therefore, it is extremely important for the person responsible for compiling the primary documentation to know all the nuances of accounting, and in addition, to understand their classification to simplify the work.
What are primary accounting documents
The primary documents are considered to be those documents that register certain economic actions that have already been carried out. Leaving an entry in accounting and entering it into the register is possible only if there is primary accounting documentation. It is considered an integral part of the enterprise management system. Based on this, we can safely say that the primary accounting documents are documentary evidence of transactions carried out related to the economic activity of the entity and bringing some economic effect.
Classification
All points affecting the issue of primary organizations are subject to the provisions and norms of 402-FZ. The regulation indicates that these certificates are needed when interacting with tax authorities as confirmation of 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 the 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 an evidence base in litigation.
It should be noted that on legislative level specific forms of primary documentation are not fixed. On this issue, a 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
Usually, full list certificates performing fundamental functions remains unchanged and approved at the highest level. At the moment, this category includes:
- Of the contract. They specify the specific terms of the transaction, the responsibility of the parties and financial questions... In general, all the conditions that are in one way or another related to the transaction are indicated here. Note that for some operations writing no contract is required. So, from the moment the buyer receives the sales receipt, the transaction is considered concluded.
- Accounts. With the help of documents of this type, the buyer confirms his readiness to pay for the goods (service) of the seller. And in addition, the invoices may contain additional terms of the transaction and fixed specific prices that the seller sets for his products and services. If for some reason the buyer is not satisfied with the product (service) presented to him, on the basis of the invoice he has the right to demand a refund of his funds.
- Packing list. It displays a complete list of all goods or materials that are transferred. The waybill should be drawn up in several versions, depending on the number of participants in the transaction.
- Acceptance certificate. It is drawn up on the basis of the results of the provision of the service as confirmation that the result of work meets the previously stated criteria and is fully approved by the receiving party.
- Calculation statements. They display all the questions related to the payment of wages to hired personnel. Moreover, all information regarding bonuses, bonuses and other mechanisms of financial incentives for employees should be displayed here.
- Delivery and acceptance certificates No. OS-1. This type of documentation is used to record any activities related to the entry or exit of fixed assets.
- Cash documents to which cash receipts and receipts belong, and in addition, cash book... They contain information on financial, carried out in the framework of the implementation, a variety of 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 division of primary documentation into internal and external.
An internal document is the property of the company and is issued by it to resolve certain issues. It is compiled by the firm's specialists and extends its effect exclusively within the jurisdiction of the firm. Thus, this category consists of those documents that are necessary for the effective conduct of business activities within one company. At the same time, if a document comes to the company from outside or is drawn up by the company's specialists and subsequently transferred to other legal entities (tax authorities, clients, 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 must be conveyed to the knowledge of the company's employees, structural units and branches and their managers. With their help, the company issues certain orders that must be carefully followed. This group includes a variety of orders, orders and much more.
- Executive (exculpatory), which initially display the facts confirming the conduct of certain economic operations and their completion.
- Accounting documents. This category is generalized and is needed to systematize the information contained in other papers and their further collection into a single document.
Under certain circumstances, the documentation can also be combined. This group includes those papers that can simultaneously contain key features of organizational and voucher documentation. The most striking examples here are various cash orders, claims, advance reporting and much more.
Accounting registers and their classification
When making any transaction, primary documentation is prepared. As soon as it is fully completed, all the information specified in it must be duplicated in the appropriate accounting register. And it is a kind of carrier that accumulates the main information on the transaction. Based on the essence of the register, several classification features can be distinguished. For example, in appearance, registers appear before users in the form of books, simple sheets and accounting cards.
Based on the mechanisms for maintaining the register, 3 more groups can be distinguished:
- Chronological, in which all the events that have occurred are indicated with strict adherence to the time frame. That is, first you need to indicate those operations that occurred earlier, and so on. Such registers are the most complex, since they contain a huge array of information, and quite often one can not take into account any action.
- Systematic, in which initially all transactions are entered in the form economic indicators... Thus, registers of this type reflect the economic effect of completed business transactions and analyze the indicators of expenses and income. The most striking example of a systematic register is the cash book.
- Combined, which have fundamental features of both systematic and chronological registers.
Content of primary documentation
Many users have a question about what belongs to the primary accounting documents, and what requirements are imposed on them. At the legislative level, several provisions are enshrined that establish that in the documents of the primary couple in mandatory certain information must be present. In particular, in accordance with clause 2 of article 9 of FZ-402, the primary documentation must contain the following information:
- Title of the document;
- Date of preparation;
- information about the person who drew up the specified document (full name of the enterprise);
- the essence of the economic activity associated with this document;
- financial calculations regarding the transaction that took place;
- signatures of officials responsible for the transaction and their initials.
Sample primary accounting document
Rules of paperwork
The legislator establishes certain rules for the preparation of primary accounting documents. Thus, one of the key requirements is accuracy and the absence of any grammatical and punctuation errors and typos. If tax office detects certain shortcomings, the offender will have to redo the document again, and in case of a repeated violation, you can get penalties. In general, on this issue, close attention should be paid to the following recommendations:
- The use of ballpoint and ink pens, special computers and computers is allowed.
- Compilation can begin when it is supposed to carry out certain business transactions that need to be displayed. At the same time, in exceptional situations, it is quite possible to issue a document after the completion of the transaction.
- All calculated data should be displayed both in numerical form and in writing. Thus, there should be a prescription next to each number.
- It is extremely important to fill in all the details indicated on the form. If for some reason there is no information, you cannot leave an empty line. A dash should appear in it.
If you do not adhere to these recommendations, you can face significant difficulties. So, if the tax service during the audit recognizes the document as incorrect, there will be doubts about the correctness of the calculations and the determination of the tax base.
If for some reason it is necessary to make certain corrections, in no case should you use correctors and shading, as they are unacceptable. Corrections can be made in the following ways:
- Outline fix. If incorrect information is indicated, it must be crossed out with a thin line, and the correct data must be indicated next to it. At the same time, there must be a footnote in place of each such correction "Faith corrected" indicating the date of the amendment and the signature of the official who made the amendment. However, we note that in the case of documents showing receipts and expenditures Money, this method would be impractical.
- Additional entry. This method is used in situations where the total values of transactions are drawn up with significantly reduced indicators. In order not to compose the document in a new way, you can make additional postings for the missing amounts in the current period or following it.
- Reversal. Incorrect entries are corrected with negative values. All incorrectly specified information is repeated in red ink, and the correct entries are indicated next to it.
The primary document can be drawn up both in writing and in electronic form. V recent times many companies duplicate information and compose both paper and electronic versions... The former are later used for internal interests, but electronic copies are sent for verification 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 economic entities the right to independently determine the form of the document, which will be further used in practice. Immediately after the registration of the document, all data from it must be transferred to the accounting register.
Business transactions of enterprises are documented by primary accounting documents. The 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 in electronic format with their subsequent output to paper. If the electronic form is certified by a signature, the hard copy is a copy. After June 19, 2015, electronic document flow is allowed between enterprises that have a mutual agreement.
Definition and concept of this documentation
Primary documents are understood as forms, on the basis of which the:
- Acceptance and delivery of goods and materials, cash, other assets involved in the conduct of activities.
- Registration of the receipt of fixed assets.
- Issuance of accountable funds, valuable papers, means of remuneration.
- Registration of services rendered, work performed.
- Maintaining personnel records.
- Other actions and operations of the enterprise.
For information on 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 information on documents must be treated responsibly. Documents are at the heart of accounting statements and taxation.
Forms are legally binding in the presence of required details:
- Form name.
- Date of preparation.
- Economic entity data.
- Contents of operation.
- 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 the document to be applied in the accounting. Primary accounting data must be documented and economically justified.
When drawing up forms, employees of enterprises can make mistakes and inaccuracies.
Allowed correction of erroneous entry in the following order:
- Strikethrough of invalid text. Erroneous data must be readable.
- Entering next to the correct entry and comments: "Correct" or "Corrected believe."
- Correction date stamping.
- Certification of the text with a signature with a decryption of the data of the person who made the corrections.
Due to the possibility of filling in one form in typed and manual form, corrections can be made in documents printed using specialized programs.
Source documents can have incorrect execution forms in the form:
- Lack of printing. In connection with the introduction of an assumption about the possibility of drawing up documentation without using a seal, an enterprise can issue forms without a print. To prevent claims from the tax authorities, the right must be enshrined 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 the orders. This oversight can be corrected by indicating the right to sign documents by the persons composing 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 of the Russian Federation.
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Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it became!
Features of drawing up forms
The company can use uniform forms or develop them independently.
List of applicable documents approved in the appendix to the accounting policy of the enterprise.
Not allowed independently develop documents for maintenance:
- Cash register.
- Calculations using the KKM technique.
- Transport transportation.
Other documents developed by ministries for highly specialized use are not replaced. For example, companies do not change their forms standard sample approved by the Ministry of Transport.
Practice shows that enterprises predominantly use standardized forms. When the company independently develops accounting forms the order of actions is followed:
- Inclusion of required details.
- Approval of forms in the order of workflow established by the accounting policy.
- Informing the Federal Tax Service Inspectorate about the use of forms.
- Coordination of document forms with partners and application of forms to the contract. For partners using forms in calculating taxes, you must have proof 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 transaction.
Companies registered use:
A significant group of primary documents is intended for personnel records.
Storage periods
The company must ensure the safety of primary accounting documents for 5 years. Forms can be required to clarify data and to confirm the correctness of accounting, payment of taxes to the budget during the audit.
Exceptions are forms confirming payments wages employees. Accounting cards, orders for personnel, statements are stored for 75 years.
Storage is carried out by an enterprise or a city archive.
The nuances of the circulation of these documents are set out in the following video:
A rather important place among all the documentation that the accounting department takes is primary documentation. It is constantly checked by the tax service, and must be drawn up in accordance with the necessary norms and laws in force in the Russian Federation. What relates to the primary documentation, how to draw up and draw it up correctly, so that later you do not have problems with tax office we will analyze it in our article.
Primary documentation in accounting what is it?
Primary documents are the grounds, in the presence of which records can be compiled in accounting, it can be entered into the general register. It is an important part of the management documentation of an enterprise or organization.
In all enterprises that the state forced to keep accounting records, business transactions must be formalized 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, primary documentation must be completed simultaneously with economic activities, that is, immediately documented. But if this is not possible, you can make the documentation immediately after the end of the action.
Primary documentation can be executed both on paper and in electronic form. But in the second option, all papers must be certified with an electronic signature, otherwise they simply will not have legal force. But, if the contract clearly states the presence of a paper version of the document, then it must be available.
Primary documents must be preserved for 4 years. During this period, the tax office has the right to request them at any time to check you and your counterparty. You should be especially careful about the documents in which you buy something. Remember, it is thanks to them that you can go to court if the need arises.
Separation of documents by stages of business
All transactions carried out by an enterprise or organization can be conditionally divided into 3 stages:
- Discussion of the terms of the deal. At this time, you must discuss all the nuances, and come to a consensus. The result of this stage 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 using a bank transfer, or using checks and forms of strict reporting if the payment was made using cash.
The second option is often used by employees of the organization when they take money on account. - Receiving a paid product or service. There must be evidence that confirms that the goods were received or the service was provided, otherwise the tax service simply will not allow the amount of tax collection to be reduced.
A consignment note or a check, in case of receipt of goods, or an act of work performed in the event of a service, can be used as confirmation.
What documents are required?
Depending on the operation to be carried out the list required documents may vary. Let's take a look at the most common list of required papers. Usually, all documents are prepared either by the contractor or the supplier of goods.
The list of documents looks like this:
Features of the accounting register
After the primary documents have been drawn up, they are checked in form and content. After that, if everything is done correctly, they are drawn up, and the economic grouping of the data that it contains in common system accounting. To do this, all information about the balance of the company's property, funds, business transactions from primary (free) documents are transferred to accounting registers.
The accounting registers themselves are specialized tables, which are executed in a strictly specified form, in full accordance with the economic grouping of information about the company's property and the sources of its occurrence.
All existing registers are divided into 3 groups:
- By appointment. Depending on this criterion, the registers are divided into chronological, systematic, and combined. Each separate species has its own order of saving data.
- According to the generalization of data, the registers are divided into integrated and differentiated. Each can be considered from particular to general or vice versa, from reporting to primary documents.
- In appearance. They can have almost any shape: book, magazine, card, printed sheets.
Accounting registers must have:
- Full title.
- The specified period of time for the registration of business transactions, to which settlement period it belongs.
- Signatures and initials of responsible persons. This makes it possible, in the event of any controversial issues, to find and indicate the persons who took part in the transaction.
The conducted business transactions must necessarily be reflected in the period in which they were carried out. If the documentary reflection cannot be done directly during the business transaction, then the registration must be done immediately after its completion.
In general, accounting registers are created in order to accumulate and systematize information about the primary documents taken into account, for displaying financial statements. If the financial and primary documentation of the enterprise is stored in printed form, then at the request of other participants in economic operations or law enforcement agencies (if it is in their competence) copies must be provided by the very person who drew them up and presented them for signature.
1c 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 all kinds of forms, contracts, reporting documentation, estimates and calculations. Some of them are not of great importance and are of secondary importance, but there are also very important documents in which even a minor mistake can lead to disastrous consequences both 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 control and wield them much easier. In its functions there is a management with commodity-accompanying and monetary documents, with warehouse documents and those related to retail.
Today software 1C company occupies a leading position among accounting programs that are constantly used in our country.
Among the most demanded functions of 1C are the following:
- Full automation of all types of accounting.
- Payroll to employees.
- Personnel and production accounting management.
The program has a large number of modes and settings, with which you can completely customize it for yourself, adjust it as it is convenient for you.
Preparation of primary documentation is a complex and painstaking business, but simply necessary. Modern computer technologies and highly qualified staff will help you. If you approach it with all responsibility and knowledge of the matter, then there will be no problems.
In contact with
Primary accounting documents are important both in matters of accounting, and in determining the volume tax liabilities... It is important for the company specialist responsible for the preparation of primary accounting documents to clearly understand the content and forms of such documents, as well as to know the specifics of maintaining accounting registers.
The role of the primary document in accounting
Primary documents are documents with the help of which the company draws up business events that have occurred at the enterprise (clause 1 of article 9 of the law "On accounting" dated 06.12.2011 No. 402-FZ).
The first thing that should be clearly understood by accountants of any organization: today there is no definite list of forms of primary accounting documents, obligatory for everyone. Any company for itself determines the forms of primary documents, depending on the purpose of their application.
However, for such documents, a list of mandatory details is legally established (clause 2 of article 9 of Law No. 402-FZ).
IMPORTANT! The forms used in accounting must be necessarily fixed in the accounting policy of the organization (clause 4 of PBU 21/2008, approved by order of the Ministry of Finance of the Russian Federation dated 06.10.2008 No. 106n).
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. The waybill is drawn up in 2 copies and contains information that is subsequently reflected in the invoice. The waybill is signed by representatives of both parties involved in the transaction, and sealed (if the company uses it in its practice).
- Record of acceptance. It is compiled upon completion of execution 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 documents for settlement with personnel on remuneration (for example, payroll).
For more information on these statements, see the article "Sample filling out the payroll T 49" .
- Documents related to the presence of fixed assets - here the company can draw up such documentation from the list of primary accounting documents:
- Certificate of acceptance and transfer of OS in the OS-1 form - upon receipt or disposal of an object that is not related to buildings or structures.
For more details on this act, see the material "Unified form No. OS-1 - Certificate of acceptance and transfer of OS" .
- If the OS object is a building or structure, then its arrival or disposal is documented in an act in the OS-1a form.
For more details, see the article "Unified form No. OS-1a - form and sample" .
- The write-off of an asset is drawn up in an act in the OS-4 form.
For details, see the material "Unified form No. OS-4 - Act on the write-off of a fixed asset" .
- If it is required to document the fact of the inventory taken, a inventory list OS in the form INV-1.
For more details on such a primary document, see the article "Unified form No. INV-1 - form and sample" .
- If the inventory was carried out in relation to intangible assets, then the inventory will be drawn up already in the form INV-1a.
About this see the material "Unified form No. INV-1a - form and sample" .
- A separate group of primary documents are cash documents... These include, in particular, such a list of primary accounting documents for 2018-2019:
- Prihodny cash order.
For more information on compiling it, see the article "How is the incoming cash order (PKO) filled in?" .
- Account cash warrant.
- Payment order.
Read about the rules for formatting this document.
- Advance report.
- Act of offset of mutual claims.
Read about the specifics of using this document.
- Accounting information.
For the principles of its design, see the material "Accounting certificate of 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 peculiarities of accounting carried out in each particular 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 timing and procedure for settlement, special conditions, etc. Its data is used when organizing accounting for analytics of settlements with counterparties, but it does not form accounting operations.
- Check. 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, procedure for payment and delivery, etc.), that is, it supplements the contract.
- Invoice. This document is drawn up for tax purposes, since on its basis buyers accept for deduction the amount of VAT presented by suppliers (clause 1 of article 169 of the Tax Code of the Russian Federation). Thus, with an invoice in the absence of other documents characterizing a certain transaction, it will be impossible to confirm the costs of this transaction (letters of the Ministry of Finance of the Russian Federation dated June 25, 2007 No. 03-03-06 / 1/392, FTS dated March 31, 2006 No. 02-3 -08/31, resolution of the Federal Antimonopoly Service of the East Siberian District of 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 mandatory for use, since since 2013 (after the adoption of Law No. 402-FZ), the 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 State Statistics Committee remains relevant.
What information should contain the forms of primary documents
Despite the fact that there are currently no primary documents mandatory 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 clause 2 of Art. 9 of Law No. 402-FZ. These are, in particular:
- document's name;
- the date when such a document was drawn up;
- information about the person who prepared the document (name of the company or individual entrepreneur);
- the essence of the fact of economic life, which was formalized by this document;
- monetary, numerical characteristics, indicators of the event that occurred (for example, in what volume, in what units and for what amount the commercial products were sold to customers);
- information about the responsible specialists who executed the accomplished 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 either to the group of internal or to the group of external ones. A document that is drawn up within the company and extends its effect to the issuing company is an internal primary document. If the document was received from the outside (or compiled by the company and issued to the outside), then it will be an external primary document.
Internal documents of a firm are divided into the following categories:
- Regulatory primary documents - those that the firm 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 economic event has taken place.
- Accounting documents. With their help, the company systematizes and summarizes the information contained in other regulatory and supporting documents.
After the business event has been formalized as a primary document, then it is required to reflect the event in the accounting registers. They, in fact, are carriers of ordered information, they accumulate and distribute signs and indicators of business transactions.
In appearance, the following registers are distinguished:
- books;
- cards;
- loose 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 in time to the last.
- Systematic registers. In them, the company classifies completed transactions according to their economic content (for example, a cash book).
- Combined registers.
According to the criterion of the content of the 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 carries out both synthetic and analytical accounting.
For more information on accounting registers, see the article "Accounting registers of accounting (forms, samples)" .
Outcomes
Currently, there are no primary accounting documents mandatory for all forms and a list of primary accounting documents: any business entity has the right to independently determine for itself the forms of primary documents that it will use in its activities.
At the same time, the most common primary accounting documents are those that have analogues among the unified forms approved by the State Statistics Committee.
After the primary document is drawn up, it is necessary to transfer information from it to the accounting register.
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