1 primary documents. Guidelines for the preparation and maintenance of primary documentation in accounting

Every accountant should know which documents belong to primary documents. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of carrying out business transactions. A novice accounting specialist needs to understand what it is, why primary documents are needed, how to compile and store them. Otherwise, problems with regulatory authorities cannot be avoided.

Legal entities and private entrepreneurs can transfer funds to each other only on the basis of certain primary documentation. It is assumed that the primary report is drawn up even before the business transaction has taken place, however, the legislation does not exclude the possibility of its drawing up after the completion of the transaction, however, there must be good reasons for this.

Both primary and summary accounting documents must include the following details: name of the form; the date and place where it was compiled; the full name of the company that prepared it; what accounts are used to transfer funds; full name of the responsible official, etc.

What are they needed for

Primary documents (PD) are a mandatory component of accounting. They are compiled during business transactions and serve as evidence that such transactions have been completed. When conducting a transaction, a different number of primary documents may be involved: it depends on the specifics of its implementation.

List of operations that must be carried out during the transaction:

1. Signing a contract with the recipient. If it is permanent, you can sign one agreement for several transactions, however, in this case, it is worth immediately discussing the timing of the work, the sequence of settlement transactions and other nuances.
2. Issuing invoices for payment.
3. Direct payment, confirmation of which is a cash receipt (or sales receipt), if we are talking about cash payment, or payment cards, if money is transferred by bank transfer.
4. When the goods are shipped, the contractor gives the invoice to the client.
5. After providing services in full, the contractor must receive a certificate of completion from the client

Existing types

There are 6 main types of PD accounting, which are used most often when conducting various transactions:

List of primary accounting documents

So, the list of primary accounting documentation looks like this:

The definition of the concept of “primary accounting document” is given by Article 60-1 of the Russian Tax Code: primary documents are documented evidence that a transaction has been completed or there is an event that gives the right to carry it out. Such documents can be in paper form or on electronic media. Accounting is carried out on the basis of such documentation.

Article 60-2 provides the forms of such documents and the requirements for their execution.

Another regulatory act that defines primary documentation and also defines its forms is the law on accounting and financial reporting.

Russia is a country in which legislation on accounting and payment of taxes changes periodically. Given the fact that the forms can be changed or supplemented, you need to track what changes are approved by various government agencies, including the Ministry of Finance. For example, at the beginning of 2019, the form of an accounting certificate was approved, which previously had a free form.

The Code of Administrative Offenses provides for a number of sanctions for the absence of primary documents in an organization; they are defined in Article 276 of the Code.

General instructions for use

PD are the basis for starting accounting for certain transactions and making entries in the accounting register. Such a document acts as written evidence of the fact that a business transaction has been completed.

Those primary accounting documents, the forms of which are not officially approved, are approved by the head of the organization, issuing an appropriate order. They must contain all the mandatory details required by law.

Such documentation must be prepared on paper and supported by the signature of the person who compiled the document. If an electronic document is used, it must be signed with an electronic signature.

Unified forms of PD are not mandatory for use. The exception is cash documents that are approved by authorized structures.

The PD form must contain the following mandatory data:

• Title of the document;
• exact date of the operation;
• what the economic operation consists of in physical and value terms;
• the name of the structure that composes the document;
• information about the persons who are responsible for ensuring that the document is executed correctly.

Such documents are divided into the following groups:

• wage accounting;
• accounting of performed cash transactions;
• accounting of fixed assets;
• accounting of construction and repair work.

Filling rules

Reporting documents should be prepared neatly and clearly.

Basic Rules:

• It is allowed to use ballpoint and ink pens, you can use computers and a typewriter;
• such documentation must be drawn up at the moment when the transaction is just planned;
• it is allowed to draw up documents after the operation, if there are objective reasons for this;
• the document reflects all possible details;
• If any information is missing, dashes can be added.

In 2019, standard forms are used to prepare PD. Documents are divided into external and internal.

The first organization receives from the outside: from government agencies, higher organizations, banking structures, tax authorities, etc. Examples of external documents: invoices, payment orders or claims. As for internal documents, they are drawn up directly in the organization.

If the document is filled out incorrectly, the organization will have difficulty determining the tax base, and this may lead to disagreements with the tax service.

Content Correction

It happens that even an experienced accountant who has drawn up a document more than once makes a mistake. It is possible to correct it only when the document was not reflected in accounting, that is, it was not posted. You need to remember that making corrections using a stroke is unacceptable.

You can only use the following three methods:

• additional entry;
• reversal method;
• proofreading method.

The latter applies when an error was made in the accounting register, but it does not affect the correspondence of accounts. This method is appropriate to use before the balance sheet is drawn up. In this case, the incorrect number or other sign must be crossed out with a thin line, and the correct value must be indicated next to it. On the side indicate “corrected believe” and put the date and signature.

An additional entry would be appropriate if the amount of the transaction being carried out was underestimated.

The reversal method involves correcting an incorrect entry using a negative number. The wrong number is indicated in red ink, and the correct entry is immediately made, which is written in normal color.

Clarifications about the reconciliation report

Reconciliation acts do not legally relate to primary documents, and therefore are not regulated by regulatory documents. They display mutual settlements made for a certain period between companies that have the status of a legal entity, or individual entrepreneurs.

This type of document is used on the initiative of accountants, since with its help it is possible to resolve a number of controversial issues, which protects the interests of the organization.

In what cases is it important to draw up a reconciliation report:

• when the seller offers a wide selection of goods;
• in case of granting a deferment on payments;
• if the price of the product is high;
• if there is a relationship between the parties that is regular in nature.

This document can be used in court in the event of a controversial situation between the parties.

Shelf life

The provision for storing primary documentation is enshrined at the legislative level.

Different storage terms are provided for different types of documents:

Accounting for financial activities begins with the adoption of correctly executed primary documents. This is due to current legislation and is necessary for the business entity itself, its partners and inspection authorities. Facts of economic life, confirmed by primary documents, are easy to prove. In conflict situations, such assistance as well-executed accounting documentation will help resolve the matter in favor of the company.

What is primary documentation in accounting?

Business entities report to the state on the results of financial activities using accounting registers, which reflect all the features of the organization’s work.

Accounting begins with the acceptance and processing of primary documents.

Primary documents (checks, delivery notes, acts, invoices, etc.) represent irrefutable evidence of the occurrence of financial events that affect the outcome of financial activities. They establish and confirm responsibility for completed business transactions.

Rules for registration of “primary”

Primary documents contain mandatory information (details):

1. Title of the document;
2. date of document preparation;
3. name of the economic entity that compiled the document;
4. content of the fact of economic life;
5. the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
6. the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the event;
7. signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials.

The authenticity of the information in these documents is ensured by those who signed them.

What are the requirements for filling out and processing accounting documents?

The primary accounting document is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

paragraph 5 of article 9

They fill out primary documents manually - with fountain pens and with the help of technical means that allow them to save records during long-term storage in the archive. You cannot fill out the “primary” form with a simple pencil. All unfilled positions are crossed out.

The manager, with the approval of the chief accountant, appoints persons who certify with their signatures the reality and legality of these primary documents.

When admitted to the accounting department, they check the availability of mandatory information, the accuracy of calculations and make a note to prevent their re-acceptance.

List of payment documents

Each fact of economic life is subject to registration with a primary accounting document. It is not allowed to accept for accounting documents documents that document facts of economic life that have not taken place, including those underlying imaginary and sham transactions.

Federal Law No. 402-FZ dated December 6, 2011 (as amended on May 23, 2016) “On Accounting”

paragraph of article 9

Each financial event is confirmed by the appropriate types of primary documents.

For example, acceptance and disposal of goods are documented with invoices. The receipt and departure of funds through the bank is documented by payment orders. The movement of money through the cash register is confirmed by cash orders. Drivers' departure to the line is accompanied by waybills.

The forms of payment orders and cash orders are approved by law. They must fully comply with the approved samples. The positions of these documents are drawn up strictly according to the instructions that establish the rules for filling out. It is not allowed to draw up payment orders and cash orders in any form and to execute payment transactions through a bank or cash desk with other documents.

In what form should the “primary” document be drawn up?

Samples of legal forms of payment documents are shown in the photographs below.

Payment orders are filled out with the participation of the bank.

The cash receipt order is signed only by accounting employees. The person who deposited the money is given a receipt, cut off from the specific order. She confirms the fact of depositing money under this order.

The cash receipt order, in addition to the chief accountant and cashier, is signed by the manager and the recipient of the money. If an individual entrepreneur does not have an accountant, he signs the documents himself. This confirms the intended purpose of the amount issued.

How to fill out trade documents

When documenting the fact of sale, a consignment note is usually used. It contains information about the names, addresses, bank details of the parties, assigned number, date of transaction, names of goods, their price, quantity, cost, units of measurement, amount of accrued tax, attached documents. It is signed by persons authorized by the managers of each party to the transaction. Signatures must be deciphered and indicate positions, surnames and initials. Once completed, invoices are stamped on both sides.

The invoice form is shown below.

In the case of transfer of goods through a carrier, a consignment note is usually issued - a document confirming a tripartite transaction between the seller, buyer and carrier. The seller transfers the goods to the carrier. The carrier accepts the goods from the seller, transports them and transfers them to the buyer. The buyer accepts the goods from the carrier. In this way, the fact of transfer of ownership from the buyer to the seller is confirmed.

Taxation of transactions on the common system

Persons who are payers of value added tax issue an invoice for each sale, which is not a primary accounting document. It does not confirm the fact of sale, since it is signed by only one party to the transaction. The tax accrued by the seller in the invoice does not affect the seller's financial result, because the seller does not pay this VAT. The buyer does not accept the invoice for accounting purposes because it is signed by a person who is not responsible to him for the accuracy of the data - a representative of the seller.

An invoice for payment for products issued by the seller is not recognized as a primary document. It does not prove the occurrence of an event that affects the financial result, does not confirm the transaction - the signature of one party does not confirm the payment.

Does the contract relate to primary documents?

Many economic events are accompanied by contracts, which, as a rule, record the intentions of the participants and do not confirm every financial transaction. For example, supply contracts establish the obligations of one party to deliver a certain quantity of products before a specified date, and the other to accept and pay. Since contracts define events that did not take place, they are not accepted for accounting.

What an accountant should know about “primary” forms

The forms of primary accounting documents are determined by the head of the economic entity on the recommendation of the official responsible for maintaining accounting records. The forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation.

Federal Law No. 402-FZ dated December 6, 2011 (as amended on May 23, 2016) “On Accounting”

paragraph 4 of article 9

The list of public sector organizations includes:

• state (municipal) institutions;
• government agencies;
• local government bodies;
• management structures of state extra-budgetary funds;
• management bodies of territorial state extra-budgetary funds.

For these persons, the primary accounting forms were approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (as amended on November 16, 2016).

Among the forms named in this order there are no invoices or contracts. The acquisition and disposal is documented by invoices and acts.

An example of one of the invoices issued by all government organizations is given below.

How to make corrections in accounting documents

Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies. The correction in the original scientific document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.

Federal Law No. 402-FZ dated December 6, 2011 (as amended on May 23, 2016) “On Accounting”

paragraph 7 of article 9

To correct an error, cross out what is incorrect and write in what is correct.

Correction of an error in the primary document must be indicated by the inscription “corrected”, confirmed by the signature of the persons who signed the document, and the date of correction must be indicated.

Regulations on documents and document flow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 No. 105)

Each correction is confirmed by:

• date of correction;
• signatures of the persons who compiled the document in which the correction was made;
• indication of the surnames and initials of the persons who compiled the document or other details necessary to identify these persons.

The absence of any of the details from the list makes the correction illegal.

An example of a correction in the invoice is shown in the photo.

In order for the correction to have undeniable legal force, it is drawn up as follows. On the free margins of the document, make the inscription: “Corrected from” and write down what turned out to be incorrect. Continue: “on” and write down what they think is correct. Then they write: “believe”, indicate the date, put the signatures of the responsible persons, their surnames and initials. With this type of correction, amendments not agreed upon by the signatories are excluded.

Corrections to cash and bank documents are not permitted.

Primary documentation occupies a fairly important place among all the documentation maintained by the accounting department. 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. We will discuss in our article what relates to primary documentation, how to formalize and draw it up correctly, so as not to have problems with the tax inspectorate later.

Primary documentation in accounting - what is it?

Primary documents are the basis upon which accounting entries can be made and entered into 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 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 accounting law, the preparation of primary documentation must occur simultaneously with business actions, that is, it must be immediately documented. But if this is not possible, you can make documentation immediately after the end of the action.

Primary documentation can be prepared both on paper and electronically. 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 will 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 anything. Remember, it is thanks to them that you will be able to go to court if the need arises.

Separation of documents by business stages

All transactions carried out by an enterprise or organization can be divided into 3 stages:

1. Discussion of the terms of the deal. At this time, you must discuss all the nuances and come to a common opinion. The result of this stage will be the signing of an agreement and the issuance of an invoice for payment.
2. Payment according to the deal. It must be confirmed by an extract from your current account if the payment was made by bank transfer, or by checks and strict reporting forms if the payment was made in cash.
   The second option is often used by employees of an organization when they take funds on account.
3. Receipt of paid goods or services. There must be evidence that confirms that the goods were received or the service was provided, otherwise the tax service simply will not allow you to reduce the amount of tax collection.

Confirmation may be a bill of lading or a receipt in the case of receipt of goods, or a certificate of completion of work in the case of provision of a 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. Typically, 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 prepared, they are checked for form and content. After this, if everything is done correctly, they are formalized, and the economic grouping of the data that it contains in the general accounting system takes place. To do this, all information about the balance 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 made 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, registers are divided into chronological, systematic, and combined. Each individual type has its own order of data saving.
• Based on the generalization of data, registers are divided into integrated and differentiated. Each can be considered from the particular to the general, or vice versa, from reporting to primary documents.
• By appearance. They can have an almost arbitrary shape: a book, a magazine, a card, printed sheets.

Accounting registers must have:

• Full title.
• The specified period of time for registering business transactions and to which billing period it relates.
• Signatures and initials of responsible persons. This makes it possible, in case of controversial issues, to find and indicate the persons who took part in the transaction.

Conducted business transactions must be reflected precisely in the period in which they were carried out. If documentary reflection cannot be done directly during a business transaction, then registration must be done immediately after its completion.

In general, accounting registers are created in order to accumulate and systematize information about primary documents accepted for registration in order to display financial statements. If the financial and primary documentation of an enterprise is stored in printed form, then, at the request of other participants in business operations or law enforcement agencies (if this is within their competence), copies must be provided by the person who compiled them and presented them for signature.

1c accounting primary documentation

While conducting financial and business activities, an accountant will have to work with a huge amount of documentation. These are various forms, contracts, reporting documentation, estimates and calculations. Some of them are not of great importance and are secondary, but there are also very important documents in which even a minor mistake can lead to disastrous consequences for the entire enterprise and for individual officials. These are the primary documents of the organization.

With the help of the 1C program you will be able to control and operate them much easier. Its functions include management of shipping and monetary documents, warehouse documents and those related to retail trade.

Today, 1C software occupies a leading position among accounting programs that are constantly used in our country.

Among the most popular 1C functions are the following:

• Full automation of all types of accounting.
• Payroll calculation for 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 in a way that is convenient for you.

Preparation of primary documentation is a complex and painstaking task, but simply necessary. Modern computer technologies and highly qualified employees will help you. If you approach it with all responsibility and knowledge of the matter, then there will be no problems.

In contact with

This material will give you an idea about:
users of accounting information;
functions of the enterprise in organizing accounting;
primary accounting documents, their types and mandatory details;
document flow;
accounting registers and their types;
accounting accounts and their structure;
simplified working chart of accounts for a small enterprise;
various forms of accounting organization.

1. Documents in accounting

In accordance with Article 9 of the Law “On Accounting”, all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.

Primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:

• Title of the document;
• date of document preparation;
• name of the organization on behalf of which the document was drawn up;
• content of a business transaction;
• measuring business transactions in physical and monetary terms;
• the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
• personal signatures of these persons.

A primary document is written evidence of a business transaction (payment for goods, issuance of cash on account, etc.).

In the course of its activities, an enterprise can use independently developed forms of primary documents, taking into account the established requirements for primary documents. The forms of such documents are approved by the order on the accounting policy of the enterprise.

All primary documents can be divided into the following groups:

1. organizational and administrative;
2. exculpatory;
3. accounting documents.

Organizational and administrative documents– these are orders, instructions, instructions, powers of attorney, etc. These documents permit the conduct of certain business transactions.

Supporting documents- this includes invoices, requirements, receipt orders, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.

Some documents are both permitting and exculpatory. These include, for example, a cash order, a payroll, etc.

Accounting documents filled out by an accountant. Among them are various reports and certificates. The information contained in them is also entered into accounting registers.

Accounting registers- These are specially adapted sheets for recording and grouping accounting data. In appearance, the accounting registers are:

• books (cash register, main);
• cards (fixed asset accounting, materials accounting);
• magazines (loose or lined sheets).

According to the types of records made, registers are divided into:

• chronological (registration log);
• systematic (general ledger of accounts);
• combined (journal orders).

According to the level of detail of the information contained in the accounting registers, they are:

• synthetic (general ledger of accounts);
• analytical (cards);
• combined (order journals).

Primary documents received by the accounting department (accountant) must be checked:

• by form (completeness and correctness of the document, filling in the details);
• arithmetically (counting amounts);
• by content (connection of individual indicators, absence of internal contradictions).

For proper maintenance of primary accounting, it is developed and approved document flow schedule, which determines the order and timing of the movement of primary documents within the enterprise and their receipt in the accounting department. The movement schedule of primary accounting documents may have the following form:

Entries in primary documents must be made by means that ensure the safety of these entries for the period of time established for their storage in the archive.

After acceptance, information from the primary document is transferred to the accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry into the accounting register is indicated).

Primary and consolidated accounting documents can be compiled on paper and computer media. In the latter case, the organization is obliged to produce, at its own expense, copies of such documents on paper for other participants in business transactions, as well as at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

Organizations are required to store primary accounting documents, accounting registers and financial statements for periods established in accordance with the rules for organizing state archival affairs, but not less than five years.

For submission to the archive, documents are selected in chronological order, completed, bound and filed in folders. Submission of documents to the archive is accompanied by a certificate.

An account is a way of grouping and reflecting changes in funds (property), their sources and obligations of an enterprise.

Transactions on the accounts are reflected in a monetary measure, that is, all property, its sources and obligations (debts) of the enterprise are assessed, and its value is recorded on the accounts.

A company's funds can either increase or decrease. To separately account for increases and decreases in funds, the account is divided into two parts. The left side of the account is called debit, and the right side of the account is called loan.

Graphically, the account is usually presented in the form of a table consisting of two columns:

Depending on what is reflected in the accounts, they can be:

1. active;
2. passive;
3. active-passive.

On active accounts the accounting of the enterprise's funds and their movement is reflected (for example, fixed assets, inventories, finished products, cash, settlements, etc.).

An active account increases by debit, that is, transactions that increase it are reflected on the left side (debit) of the account.

The balance of the active account - the balance at the end and at the beginning of the period - is also recorded as a debit.

Active account structure:

On passive accounts the sources of funds of the enterprise are reflected (for example, the authorized capital or authorized capital, profit) and the obligations of the enterprise (for example, a bank loan, unpaid wages, etc.).

A passive account increases with credit, that is, transactions that increase it are reflected on the right side (credit) of the account.

The balance of the passive account - the balance at the end and at the beginning of the period - is also recorded as a credit.

Passive account structure:

On active-passive accounts the balance can be either a credit or a debit.

The chart of accounts is approved by the Ministry of Finance.

3. Accounting forms

Accounting forms differ in the number of registers used, their purpose, appearance and content.

There are the following three main forms of accounting:

• memorial warrant;
• journal-order.

The simplest form is “”, since any operation on a primary document (or a group of similar operations) is recorded in the “Journal-Main” book, which combines the registration journal of business transactions (chronological record) and synthetic accounts (systematic record). The Main Journal book looks like this:

In this book, account balances at the beginning of the reporting period are first recorded, then all transactions on documents are recorded, after which the turnover for the reporting period is determined (the correctness of the entry is checked: the amount of turnover for the reporting period must be equal to the sum of the debit turnover of all accounts and the sum of credit turnover of all accounts) and account balances at the end of the reporting period are identified. Based on the account balances, the final balance is compiled.

This form is used in enterprises with a small number of employees and with a small number of operations. The book can be maintained by one accountant.

The “journal-main” accounting scheme looks like this:

Memorial order form of registration is based on separate maintenance of chronological and systematic records. Registration of accounting entries is carried out with special documents - memorial orders, which are drawn up on the basis of primary documents. Memorial orders are registered in a special journal (chronological record) and based on them, ledger account entries(systematic recording).

The form of the general ledger accounts is built with a breakdown of debits and credits for each corresponding account and looks like this:

The general ledger in this form is also called the checklist.

The general ledger accounts take into account only current turnover for the reporting period. Therefore, according to the data of the general ledger accounts, a turnover sheet for synthetic accounting accounts is compiled (at the same time, the completeness and correctness of the recording of business transactions is checked; the total of the turnover in the debit and credit of the accounts is verified with the total in the registration journal). It also determines account balances at the end of the reporting period, for which a new balance is drawn up.

Compared to the main journal, the memorial order form does not limit the number of transactions taken into account, specifies changes in funds in accounts, and expands the possibilities of division of labor between accounting workers and accounting automation.

The scheme of this accounting form is as follows:

However, in this form of accounting, the same entries are repeated many times in different accounting registers, which increases the amount of work. There is a simplified version of this form for small businesses - using accounting statements: fixed assets, accrued depreciation (wear and tear); inventories and finished products; production costs; cash and funds; settlements and other transactions; settlements with suppliers; wages.

The statement is an accounting account that reflects the opening balance, turnover for the reporting period by debit and credit based on documents broken down by corresponding accounts, and the balance at the end of the reporting period. For example, the form of a cash register statement looks like this:

The data from the statements is summarized in a chess sheet, on the basis of which the turnover sheet is compiled. Based on the turnover sheet data, a balance sheet is drawn up.

The simplified form of accounting is as follows:

At journal-order form of accounting On the basis of primary documents, cumulative statements and development tables are compiled. In this case, homogeneous transactions related to a specific account are recorded in journals in chronological order according to the corresponding accounts. At the end of the month, each journal calculates the total turnover of the corresponding accounts. These totals represent journal entries (memo orders) to be recorded in the general ledger accounts.

Cumulative journals are called order journals. Order journals are built on a credit basis, i.e. records of transactions are made on the credit of a specific account in correspondence with the debit of different accounts.

The journal order looks like this:

The totals of turnover for the month from the order journals are transferred to the general ledger accounts, which have the following form:

Credit turnover is transferred to the general ledger account in one total amount per month, since it is contained in expanded form in the order journal. Debit turnover on the general ledger account is taken into account in correspondence with other accounts. In the general ledger account, debit turnover is collected as data is posted from different order journals. Upon completion of the posting of turnover from the order journals to the general ledger accounts, the totals for the debit of each account are calculated, the balance at the end of the month is determined, and a balance sheet is drawn up.

The journal-order form of accounting can be presented in the following form:

Primary accounting documents are used in every enterprise. All of them are important in their own way and must be taken into account in the work. They are drawn up in accordance with the forms of primary accounting documents of accounting registers. Their full list and design rules are presented in this article.

Design features

Speaking about primary documents, we mean those papers that are responsible for each of the economic events that occurred at the enterprise. When preparing this type of documentation, every accountant must remember that there are no specific and clearly recorded forms of primary documents and accounting registers. The choice rests with the enterprise. It is it that decides which of the possible forms is convenient for it to use in its activities. It is also important when preparing the form of primary accounting documents to indicate all details. They just have a mandatory list, from which nothing can be excluded. It is worth noting that information about what form of primary accounting documents the company uses must be specified in the company’s accounting policy. This is a very important point.

List of primary accounting documents

The primary list includes nine important papers:

1. Packing list.
2. Calculation forms.
3. Record of acceptance.
4. Documents on the movement of fixed assets.
5. Money orders.
6. Papers for cash transactions.
7. Advance report.
8. Accounting information.
9. An act prescribing offset.

This list of primary accounting documents is generally accepted and used in all enterprises.

Packing list

This primary accounting document is intended to reflect all movements of inventory items. The invoice must contain the data also specified in the invoice. It is worth noting that this paper must be prepared in two copies. The signature of the head and the seal of the organization are used to certify this document. As for the form for issuing an invoice, enterprises usually use TORG-12. It is usually used by wholesale companies. The form must contain the details of both the agreement on the basis of which the transaction is carried out and the details of the delivery note. It also includes information about the participants in the transaction and the goods being transferred. The delivery note must contain information about the attached papers. As for signatures, both parties put them. It is important to know that those organizations whose work does not involve the use of a seal have the right not to certify this type of document with it.

Payment forms

The payroll statement is drawn up according to form T-49. The form of this primary accounting document is numbered 0301009. Its use is limited only to enterprises conducting budgetary or government activities. According to this document, full accounting and further calculation of employee salaries is carried out. The main data of this type of form are the timesheet, tariff rate, amount of deductions and offsets. Other organizations, as well as individual entrepreneurs, issue salaries to their staff in the form 0504401. The basis for calculations here is also a time sheet. The need for this documentation is determined by the need to reduce document flow in the organization. This primary accounting document is compiled by accounting department employees, who, after preparing the papers, transfer them to the cash desk. After all the funds specified in the document have been issued to the personnel, it should be returned to the accounting department. The form handed over to the cashiers must be signed by the head of the enterprise.

Record of acceptance

The reason for drawing up this primary accounting document is the transfer to the customer of work or services performed by the enterprise. He confirms that all agreements have been complied with and the customer is satisfied with the results obtained. The form of the act does not have a mandatory established format. But there is a list of data that it must contain. It includes such marks as the name of the company, the date the document was generated, a reflection of the person who compiled the document, the format of the work, positions and signatures of the responsible persons. There is also a unified form KS-2. It does not apply to all types of work or services. it can only be used if the contractor is engaged in capital construction. If this form is finalized, it can be used during construction and installation work at civil or residential facilities.

Documents on the movement of fixed assets

In this case, enterprise employees use the following types of primary documentation:

• Form OS-1 - an act describing the fact of acceptance or transfer of fixed assets. This form of primary accounting documents is used in the case of transfer of objects. It is worth noting that buildings or structures are not included in this category.
• OS-1a - this form applies to buildings or structures.
• OS-4 - is issued in case of write-off of fixed assets of the enterprise.
• INV-1 is suitable for recording the fact of inventory.
• INV-1a - suitable for inventory of intangible assets.

Each of these forms has a unified form. Its use is mandatory when preparing primary accounting documentation.

Money orders

This paper is drawn up in accordance with the OKUD form 0401060. When creating the form, several stages of filling out should be followed:

1. Entering the number and date of payment.
2. Indicate the type of payment in a special column. In this case, you can use a mark such as “Urgent” or “Mail”.
3. Register There are 28 codes from 01 to 28. These can be taxpayers, banks, credit organizations and others.
4. Entering the payment amount. It must be written down in words and numbers.
5. The sender's details should include TIN, KPP, name, and bank details.
6. You should also enter similar details of the recipient.
7. This stage involves specifying additional codes and ciphers - type, order and code.
8. Entering information about subsequent payment.
9. Signing of the PP.

Depending on the type of payment, this form must be filled out in full or in part.

Papers for cash transactions

In this case, it is possible to issue two basic forms. The first is an incoming cash order, the second is an outgoing order. Thus, PKO is issued in cases when new funds arrive at the cash desk. The format of this primary accounting document is regulated by the State Statistics Committee of the Russian Federation. Fill it out on paper using Form KO-1 or electronically. The document is signed by the chief accountant and remains for storage in the accounting department. As for the expense cash order, the features of its design are similar. The only difference is the goal. It is filled out in cases of cash issuance. Another feature of it is the wide range of filling options - it can be Word and Excel. Primary accounting documentation of this type is drawn up in the KO-2 form.

Advance report

Like all primary documents and accounting registers, this form is a report on the activities of the enterprise. In fact, an advance report is drawn up in cases where an employee needs to account for the funds he received from the cash register and spent on the needs of the company. The main information included in this form is:

• The amount of funds received by an employee of the enterprise.
• The purpose for which the funds were spent.
• Actual expenses.
• Remains or surpluses that the employee had to pay from his budget.

These positions are certainly very important, but they are considered invalid if supporting documents are not attached to the advance report form. As for the preparation of this type of primary documentation, it is simplified due to the presence of a unified form. It is called AO-1. If a company wishes to develop its own form, this is also permitted. The most important thing is to include all the necessary details in the document. Most often, enterprises use a unified form. The form is issued in a single copy within three days from the day the money is issued. The document must be approved by the supervisor of the employee who submitted the report. You can submit an advance report either in paper or electronic form.

Accounting information

This type of primary documentation is prepared under three conditions:

1. If there is a need to correct an error made during the formation of standard accounting transactions.
2. To carry out an operation that requires manual spread of accruals.
3. When registering transactions that involve non-standard accounting documents.

Most often, accounting statements are still used to indicate errors. This document can be called universal, since it is suitable both for the current period and for any others. The advantage of this form for the current period is the ability to maintain correct amounts for turnover. This is implemented by introducing a reversal or additional posting of amounts. A clearly established form of accounting certificate applies only to government agencies. Other taxpayers have the right to use their own form. It is only important that it includes the following information:

1. Name of company.
2. The title of the document and the date it was created.
3. The essence of the operation.
4. Required amounts and quantities.
5. Signatures of all persons responsible.

It is worth noting that if an enterprise plans to use its own form, then it must indicate this fact in its accounting policy.

An act prescribing offset

The essence of this form is to reflect the repayment of mutual debts between the enterprise and the employee. In order to carry out an offset, it is necessary to fill out a deed and an agreement for the conduct of this operation. The act is drawn up at the stage when the company presents counter-debt to its employee and it is convenient for the parties to offset it against the debt. If such conditions are convenient for both participants, then a special agreement is drawn up confirming the parties’ desire to set off.