Accounting acts. Primary documentation in accounting - what is it?

Primary accounting documents in 2019 are used to document the facts of economic life. Companies can use unified primary forms or develop their own, taking into account the required details. What are primary documents, what types are there and what are they used for, read the article.

What is primary documentation in accounting?

The law on accounting states that every fact of economic life is documented in a primary accounting document. Officials include facts as a transaction, event or operation that affects the financial position of the company, the flow of money and the financial result of the organization.

It turns out that primary documentation is documents that are used in accounting to document the facts of economic life. Moreover, primary accounting documents are mandatory documents not only for accounting, but also for tax accounting (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, to account for fixed assets, the following primary documents are used:

• acts of acceptance and transfer;
• invoice;
• acceptance certificate;
• write-off act;
• inventory card;
• inventory book;
• equipment acts.

For more information about types and forms, see the table.

Sergey Razgulin answers,

Actual State Councilor of the Russian Federation, 3rd class

« The Law of December 6, 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 recommendation of the person 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 accounting of fixed assets

The company can develop primary accounting documents independently (information of the Ministry of Finance of Russia No. PZ-10/2012). Only forms of primary accounting documents for cash transactions are required. Corrections cannot be made to them either.

At the same time, you can use the usual standard forms. Moreover, they are all available in accounting programs. In this case, it is necessary to establish in the accounting policy that the organization uses unified forms as the basis for primary documents, and list them.

Officials have approved many unified forms for primary documents, including accounting.

You can see where to get approved forms for your enterprise using the list in the table below.

List of unified forms of primary accounting documents for 2019 and documents that approve them

Preparation of primary documents in accounting

Working with primary documentation is one of the main tasks of accounting. After all, accounting for expenses and deductions depends on the correctness of paperwork.

If you modified old forms or developed new ones from scratch, then provide samples of them in the appendix to the accounting policy. The main thing is to make sure that the primary document contains all the required details. Check the primary document for dangerous and safe errors according to the tax authorities' manual. It is worth conducting an audit before the start of the reporting campaign to save time on correcting papers and avoid additional charges.

Officials established the basic rules for maintaining primary records in Article 9 of the Accounting Law. There are also mandatory details, which include:

• name and date of preparation of the document;
• Company name;
• content of the fact of economic activity;
• natural or monetary measurement (rubles, pieces, packages, etc.);
• positions of the employees who performed the operation and those responsible for it (responsible for registering the event), their signatures and full names. (other data that allows employees to be identified).

Deadlines for submitting primary reports to the accounting department in 2019

The accountant carries out the operation using accounting documents. Also, you can take into account expenses or accept VAT for deduction only if you have all the supporting documents. Therefore, employees who are responsible for the operation itself must provide paperwork to the accounting department in a timely manner. The editors found out

To speed up document flow in the company, you can develop reminders. In them, write down what employees should check before submitting the primary report to an accountant. There you can also provide a list of primary accounting and tax accounting documents that must be drawn up with the counterparty and provided to the accountant.

Types of primary documents in accounting

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 purpose (administrative, executive, strict reporting, combined, accounting);
• by volume of information content (primary, summary);
• by the method of reflecting a business transaction (one-time, cumulative);
• by place of compilation (internal, external);
• according to the method of compilation (on paper, electronically).

Please note that the forms of primary accounting documents can be either unified or developed independently.

Primary accounting documents that are used in accounting are considered part of the management documentation system. Officials classify them according to the All-Russian Classification of Management Documentation or OKUD (approved by 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 recording cash transactions, the first two will be “04”. They mean a class of forms. Then follow two more numbers that indicate the subclass. The next three are the registration number, and the last character is the check number. For example, the code for the incomer is 0402007, and for the consumable - 0402008. OKUD can be seen on the unified forms of primary accounting documents in 2019.

Fines for lack of primary accounting documents

For the fact that the company does not have a primary account, invoices, accounting and tax registers, the tax authorities will fine you 10,000 rubles. If the violation was committed during more than one tax period, the fine will be 30,000 rubles. (Article 120 of the Tax Code of the Russian Federation). For a violation that led to an understatement of the tax base, the organization faces a fine of 20 percent of the amount of unpaid tax, but not less than 40,000 rubles.

Most often, an accountant works with:

1. invoices (the form was approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137);
2. invoices for payment (there is no approved form in the legislation, so you can develop it yourself);
3. agreements with counterparties;
4. commodity and goods-transport invoices or TTN (forms take from the resolutions 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);
5. acts of work performed and services provided (this is a kind of two-sided primary document on which the contractor and the customer put marks. For construction work, you can take forms from the Decree of the State Statistics Committee of the Russian Federation dated November 11, 1999 No. 100 or develop your own, but for services there are no unified forms ).

Primary documentation serves as the basis for making accounting entries in accounting registers. These forms are designed to record on paper the authenticity of the fact of a business transaction that resulted in a change in the economic situation of the enterprise. Registration of primary registration is regulated by law. Each template must comply with the requirements of the Law of December 6, 2011 No. 402-FZ.

Forms and types of primary documentation

The forms of primary documents used by business entities can be unified and developed independently by the parties to the transaction. The list of standard forms that are required for use in specific situations is approved by law. In such samples, organizations do not have the right to independently change the structure or content. Non-unified documents can be created by a company taking into account the specifics of its activities. They are subject to approval by local acts of the company.

The classification of primary documentation involves division into forms for internal and external use. Internal documents describe transactions affecting the activities of one institution - the company that compiled this certificate. External ones are designed to record transactions and their results between two or more participants.

Internal forms are typically divided into the following groups:

1. Administrative type - used to issue instructions and instructions to structural units and personnel.
2. The executive type of template is used to display transactions that were completed in the current period.
3. Documents for accounting – their purpose is to systematize the entire complex of events and summarize the received documentary information (a striking example is accounting registers).

Accounting registers include books and journals, accounting cards. This type of documentation can be divided into subtypes, differing in the way they are filled out and maintained:

• chronological - all operations are shown in strict accordance with the actual chronology of events;
• systematic (example - cash book);
• combined;
• analytical;
• synthetic, involving a breakdown of amounts into generalized accounting accounts.

Primary documentation can take the form of an agreement between counterparties, an invoice for payment, a delivery note, acts of acceptance and delivery of completed tasks. Primary documents include a set of forms for settlements with personnel. This category includes timesheets and payslips.

NOTE! The capitalization and disposal of enterprise assets is formalized using a primary document. This category of documents is characterized by the presence of standard forms. Previously, they were mandatory for all business entities. Now each organization decides for itself whether to use the recommended forms or develop its own templates.

Particular attention in accounting practice is paid to the primary cash register. It is unified. Changing the set of details or the structure of the template can lead to the deprivation of even a signed form of legal force. This group includes all types of documents that show the receipt of money at the cash desk and its disposal. These include the cash book, which summarizes the entire complex of cash transactions.

Classification of primary enterprises by stages of entrepreneurship

Depending on what stage the business is currently at, one or another form of primary accounting documentation is used. Typically, transactions, from the point of view of providing documents, can be divided into three stages.

1. Determining the terms of the transaction. Partners negotiate, developing a consensus that will suit both parties. Money and goods have not yet changed hands, services have not yet been provided, work has not been completed, but everything is ready for the start of interaction. The result of this stage will be the following types of primary:
   • agreement (various forms are possible);
   • an invoice for payment.
2. Remuneration for the transaction. Payment can be made in various forms. This important point is recorded by the primary document confirming the transfer of money:
   • if the payment was not made in cash, it will be confirmed by a bank account statement, payment terminal receipt, etc.;
   • if the money was transferred “cash”, confirmation will be a cash receipt, a strict reporting form or a receipt for a cash receipt order.
3. Transfer of goods, provision of services, performance of work. She has made the payment, now it is time for the other party to fulfill its obligations. The following primary documents will indicate that she did this in good faith, and the first party has no claims:
   • invoice (if goods were transferred);
   • sales receipt (can be issued together with a cash receipt or be one document);
   • act of services rendered (or work performed).

These documents are required to be provided to the tax authorities, since they confirm the expenses incurred by the first party, which directly affects the tax base.

Control, storage and organization of accounting of primary documents

Accounting for primary documentation must be organized so that each form goes through the registration system within the enterprise. This is necessary to minimize the risk of losing certificates and other forms. The clerk or other responsible person keeps documentation logs. All incoming forms are processed as incoming. Outgoing forms are those that are created internally by the enterprise (regardless of whether they will be issued to third parties or remain within the enterprise).

Incoming documentation must go through several stages of accounting and registration:

1. Acceptance.
2. Initial processing.
3. Distribution by types of forms and their purpose.
4. Registration in accounting journals with a stamp affixed to the document and assignment of the incoming number to the acceptance date.
5. Signing by the company's management (when the director reviews incoming correspondence, he puts resolutions on it).
6. Execution of the document.

To organize an effective document flow system and ensure control over the safety of forms, it is necessary to develop and approve a document flow schedule with a list of cases. The schedule must disclose the stages of execution, registration of documents, the procedure for transferring them for storage, indicating the time frame, and list the employees responsible for each step.

The completed and recorded primary documentation must be stored for at least 5 years. The Order of the Ministry of Culture dated August 25, 2010 No. 558 provides a classification of forms with reference to the timing of its submission to the archive:

• administrative documentation must remain available for 75 years (if orders and instructions affect the main activities of the company) or 5 years, provided that the form reflects the resolution of administrative issues;
• forms accompanying business transactions must be stored for 3-5 years.

FOR REFERENCE! Law No. 402-FZ in Art. 29 shelf life is limited to 5 years. Tax legislation requires that accounting documentation be kept safe and accessible for at least 4 years.

Special conditions and storage periods are provided for the following forms:

1. Documents used to record the recording of assets subject to depreciation cannot be archived for 4 years from the date of write-off of this property.
2. If the primary documentation was drawn up during the period when a loss occurred, which is used to reduce the amount of income tax, then it must be stored until the impact of such loss on the tax base ceases.
3. The primary document characterizing transactions for the occurrence of receivables must be kept for 4 years from the moment the outstanding debt is recognized as bad (if such a fact occurs).

For electronic forms, retention periods are identical to paper documents. The procedure for writing off primary assets must be carried out with the participation of a specially created commission.

Approval of primary documentation forms

Non-unified primary documentation can be developed by business entities independently. For such forms, the main criterion for compliance with legal norms is compliance with the standards of Law No. 402-FZ in terms of mandatory details:

• Title of the document;
• date of registration;
• information about the company drawing up the form, by which the company can be identified;
• the content of the displayed business transaction indicating the valuation of the subject of the transaction;
• bringing natural measures and quantitative values;
• presence of signatures of responsible officials (with mandatory indication of their position and full name).

REMEMBER! To use independently developed templates as primary documentation, they must be approved by a local act of the enterprise.

Cash and payment documents belong to a group of strictly regulated forms. Enterprises, by their order or any other order, are not authorized to remove rows, cells from them, or change the structure. Enterprises can make their own adjustments to non-unified templates, add and remove information blocks. When independently developing new forms, you can take standard samples as a basis.

To approve the primary statement, you can include its examples in a separate appendix to the accounting policy. The second option is that for each form the manager issues an order for the enterprise. The text of the order specifies information about the introduction of new forms of documentation into accounting, which must be drawn up according to a single template. The forms themselves are included in the order as separate attachments.

If an organization is going to use standard forms recommended by the relevant departments to reflect individual transactions, then these forms do not need to be approved by internal regulations. To record such a decision, it is enough to make an entry in the accounting policy about the use of standardized templates.

When introducing new forms of documents into the document flow system, it is advisable to approve them by order.

What an accountant should always remember

The ideal state of primary documentation is a necessary condition for the absence of problems during tax audits and audits, proof of one’s rightness in a dispute with a counterparty, etc. Here are a number of important nuances that an accountant should always remember when working with primary documentation.

1. Primary evidence is the only evidence. Without primary documentation, it is impossible to prove the facts of delivery, costs, fulfillment or non-fulfillment of the terms of the transaction. The court will not help either - there are precedents when plaintiffs were refused or defendants evaded claims due to the lack of proof of certain stages of the transaction due to the lack of a number of primary documentation.

   IMPORTANT! Without a “primary evidence”, in rare cases it is possible to prove the fact of provision of services: the court may take into account additional expert opinions and side documentation. If the work has been completed, the absence of a document signed by the customer will not exempt him from payment.

2. It’s better without errors, but minor flaws are not fraught. Every accountant's worst nightmare is a refusal to refund VAT due to incorrect data in primary documents. But if the errors are minor, the deduction should not be denied. The significance of errors is regulated by Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. Tax officials confirmed this in Letter dated February 12, 2015 No. GD-4-3/2104@). The main thing is that the data provided accurately indicate the fact of payment and delivery of goods (provision of services). So, for example, if the waybill does not contain a reference to the contract or the weight of the cargo is not indicated, this is a drawback, but not a reason to refuse VAT. But if the title and date of the document, the total cost of the goods and a number of other mandatory details are missing, the court may consider such a transaction unrealistic.
3. Beware, fake signature! If the signatures of responsible persons on documents are falsified, or the document is signed by a person who does not have the authority to do so, such a primary source will not be recognized by the authorities. In addition, it is very important that the signature is put in your own hand - facsimiles will be invalid.
4. A primary with an error is not replaced. If, for example, invoices in which an error is found can be rewritten by issuing a new, corrected document with the same details, then this number will not work with the primary documentation. Despite the fact that sometimes courts recognize corrective documents, it is still better to correct the error according to the rules of Art. 7 of the “Accounting Law” - enter the date of correction into the document and certify it with the signatures of authorized persons.
5. Translation is not always needed. Naturally, the primary report is drawn up in the state language. But sometimes the translation of individual words from a foreign language turns out to be inappropriate, for example, if it is the name of a brand or product.
6. Electronic primary - only with digital signature. Today it is not necessary to limit yourself to the paper form of primary documentation; the law also allows electronic media. But it will be equivalent to paper only if it is certified by a qualified digital signature. Unqualified digital signature is allowed only in certain, specifically specified cases, and the primary document is not included in them.

The activities of any enterprise are closely related to the maintenance and processing of primary documentation. It is necessary for reporting, calculating tax payments, and making management decisions. In the article we will look at what it is - primary documentation in accounting - and how it is processed.

Basic Concepts

Primary documentation in accounting - what is it?? It is called evidence of the fact of a commission reflected on paper. Currently, many documents are compiled in the automated 1C system. Processing of primary documentation involves registration and recording of information about completed business transactions.

Primary accounting is the initial stage of recording events occurring in an enterprise. Business transactions are actions that involve changes in the state of the organization’s assets or capital.

Processing of primary documentation in accounting: example of a diagram

As a rule, in enterprises the concept of “working with documentation” means:

• Obtaining primary data.
• Pre-processing of information.
• Approval by management or specialists authorized by order of the director.
• Repeated.
• Performing actions necessary to conduct a business transaction.

Classification

There is one-time and cumulative primary documents. Treatment The information contained in such papers has a number of features.

One-time documentation is intended to confirm an event once. Accordingly, the procedure for processing it is significantly simplified. Cumulative documentation is used for a certain time. As a rule, it reflects an operation performed several times. In this case, when processing of primary documentation information from it is transferred to special registers.

Requirements for maintaining documents

Primary documentation is drawn up during the transaction or immediately after its completion.

The information is reflected on special unified forms. If there are no approved forms, the enterprise can develop them independently.

Stages of processing primary accounting documentation

Each enterprise has an employee on staff responsible for working with primary information. This specialist must know the rules, strictly comply with legal requirements and sequence of actions.

In stages processing of primary documentation are:

• Taxation. It represents an assessment of the transaction reflected on paper, an indication of the amounts associated with its implementation.
• Grouping. At this stage, documents are distributed depending on common characteristics.
• Account assignment. It involves the designation of debit and credit.
• Extinguishing. To prevent re-payment on primary accounting documents p marks "paid".

Errors in documents

They can occur for various reasons. Basically, their appearance is caused by the employee’s careless attitude towards the work he performs, the specialist’s illiteracy, and equipment malfunction.

Correction of documents is highly discouraged. However, in some cases it is impossible to do without error correction. Made a mistake accountant on primary documentation should fix it like this:

• Cross out the incorrect entry with a thin line so that it is clearly visible.
• Write the correct information above the crossed out line.
• Check the "Corrected to believe" checkbox.
• Specify the date of adjustment.
• Put a signature.

The use of corrective agents is not permitted.

Working with incoming documents

The process of processing incoming papers includes:

• Determining the document type. Accounting papers always contain information about completed business transactions. For example, these include an invoice, an order for receiving funds, etc.
• Checking the recipient's details. The document must be addressed to a specific enterprise or its employee. In practice, it happens that documents for the purchase of materials are specifically issued to the company, although no agreement has been concluded with the supplier.
• Checking signatures and seal impressions. The persons signing the document must have the authority to do so. If the endorsement of primary documents is not within the competence of the employee, then they are considered invalid. As for stamps, in practice, errors often occur in those enterprises that have several stamps. The information on the print must correspond to the type of document on which it appears.
• Checking the status of documents. If damage is detected on the papers or any sheets are missing, it is necessary to draw up a report, a copy of which is sent to the counterparty.
• Checking the validity of the event reflected in the document. Employees of the enterprise must confirm information about the fact of the transaction. Documents on acceptance of valuables are certified by the warehouse manager, and the terms of the contract are confirmed by the marketer. In practice, there are situations when a supplier receives an invoice for goods that the company did not receive.
• Determining the period to which the document relates. When processing primary papers, it is important not to take into account the same information twice.
• Definition of accounting section. When receiving primary documentation, it is necessary to establish for what purposes the supplied values ​​will be used. They can act as fixed assets, materials, intangible assets, goods.
• Determining the register in which the
• Registration of paper. It is carried out after all checks.

Working with outgoing papers

The processing process for this type of documentation is somewhat different from the above.

First of all, an authorized employee of the enterprise creates a draft version of the outgoing document. Based on this, a draft paper is developed. It is sent to the manager for approval. However, another employee who has the appropriate authority can approve the draft document.

After certification, the project is drawn up according to the established rules and sent to the recipient.

Document flow planning

This stage is necessary to ensure prompt receipt, sending and processing of documentation. For proper organization of document flow, the enterprise develops special schedules. They indicate:

• Place and deadline for processing primary papers.
• Full name and position of the person who compiled and submitted the documents.
• Accounting records made on the basis of papers.
• Time and place of storage of documentation.

Accounting registers

They are necessary for registration of primary documentation. At the same time, an accounting mark is placed on the papers. It is necessary to prevent repeated registration of documents.

Primary papers can be stored in electronic registers. However, at the request of government agencies or counterparties, the company must provide paper copies.

Features of document recovery

Currently, the regulations do not contain a clear procedure for the restoration of papers. In practice, this process includes the following activities:

• Appointment of a commission to investigate the reasons for the loss or destruction of documents. If necessary, the head of the enterprise can involve law enforcement agencies in the procedure.
• Contacting a banking organization or counterparties for copies of primary documents.
• Correction of income tax return. The need to submit an updated report is due to the fact that undocumented expenses are not recognized as expenses for tax purposes.

In case of loss of primary documentation, the Federal Tax Service will calculate the amounts of tax deductions based on the available papers. In this case, there is a possibility that the tax authority will apply penalties in the form of a fine.

Common mistakes in the process of preparing primary papers

As a rule, those responsible for maintaining documentation commit the following violations:

• Fill out forms that are not unified or approved by the head of the enterprise.
• They do not indicate details or display them with errors.
• They do not endorse documents with their signature or allow employees who do not have the authority to sign documents.

Documentation confirming the facts of business transactions is extremely important for the enterprise. Its design must be approached very carefully. Any mistake can lead to negative consequences.

Every day, a company undergoes many operations. Accountants issue invoices to counterparties and send them money, calculate wages, penalties, calculate depreciation, prepare reports, etc. Dozens of documents of various types are drawn up every day: administrative, executive, primary. The last group is of great importance for the activities of the enterprise.

What are "primary documents"?

Every event in the economic life of an organization must be confirmed by paper. It is formed at the time of the transaction or immediately after its completion. The preparation of entries and maintenance of reporting is carried out on the basis of the information specified in the primary accounting documents. The list of them is large. In this article we will look at the main, most commonly used documents.

Why is a primary needed?

Primary documentation is an integral element of accounting. As mentioned above, it is formed at the time of completion or immediately after the completion of the operation and is proof of the reality of one or another fact of the economic life of the enterprise.

The list of primary accounting documents for one transaction may include:

1. Agreement.
2. Check.
3. Cashier's check or other payment document.
4. Consignment note.
5. Certificate of completion.

Required details

Currently, there are unified forms of primary accounting documents. They are used to reflect information about different operations; accordingly, the list of columns in them is different. Meanwhile, all primary documents contain uniform mandatory details. Among them:

1. Business name.
2. Title of the document (to
3. Formation date.
4. Contents of the operation for which the document was drawn up. For example, when filling out an invoice, the corresponding column may indicate “Transfer of materials for processing.”
5. Monetary and natural indicators. The former are used to reflect cost, the latter - quantity, weight, etc.
6. Positions of responsible employees ("chief accountant", "storekeeper", etc.).
7. Signatures of the persons involved in the transaction.

Important point

The primary document containing all the required details has legal force.

Please note that properly executed papers can be used in legal proceedings as evidence of the validity (or otherwise) of claims. Many documents are drawn up by counterparties. It is necessary to carefully check the correctness of the registration and under no circumstances sign for suppliers (contractors, etc.) if they have not done so.

It is necessary to carefully store primary documentation.

Do you need a seal on the primary?

In practice, many counterparties make complaints about its absence on the TTN form and some other documents. Let us remind you that since 2015, most organizations have been exempted from the obligation to have a seal. Such businesses may use it at their own discretion. If it exists, then information about its presence must be specified in the accounting policy.

In the case where the counterparty insists on using a seal when registering the primary document, and the company has the right not to affix it on legal grounds, the counterparty must be sent an appropriate written notification with links to regulations regulating this issue.

Agreement

If the counterparty is a long-time partner, then it is quite possible to conclude an agreement for several transactions. In this case, it is important to clearly state the deadlines for fulfilling obligations, the sequence and procedure of calculation, and other nuances. An agreement can be drawn up for the sale of goods, provision of services or performance of work. It is worth saying that civil law also allows for the oral conclusion of an agreement. However, in business activities, as a rule, written forms of contracts are used.

Check

In this document, the supplier indicates the amount to be transferred to the counterparty for the product, service or work. When making a payment, it is assumed by default that the subject consents to the transaction.

The invoice must include:

1. Title of the document.
2. Name of services (goods, works) for which payment is made.
3. Price.
4. Total amount.
5. Payment details.

Currently, the entire list of accounting documents is contained in the 1C program, so they are processed automatically.

Please note that the account has no special value for regulatory authorities. In it, the seller fixes a set price. From the position of an accountant, an account is the most important primary document on the basis of which accounting entries are formed.

An invoice is a type of invoice. This paper contains a special line for indicating VAT amounts.

Payment documentation

You can confirm the fact of payment with a cash receipt or other similar document. The payment confirms the fact of payment for the delivery of products, services, or work. The specific type of document is selected depending on the payment method: cash or by bank transfer.

One of the most popular payment documents is a payment order. It represents an order from the account owner for the bank to transfer funds to the specified account. The document can be used when paying for services, goods, for advance payment, loan repayment, etc.

In case of making contributions to the budget, field 22 “Code” is filled in. In the payment order, the UIN (unique identifier) ​​is indicated in this column. Thanks to it, the fiscal authority recognizes the payer.

The "Code" field in a payment order can be filled in differently. This depends on how exactly the entity fulfills its obligation to the budget: voluntarily or at the request of the regulatory authority.

Consignment note

The TTN form is issued by the shipper. is the basis for transferring the cargo to the recipient. The document is drawn up in 4 copies. According to the TTN, the seller accounts for the sale, and the buyer accounts for the delivery of the goods.

Please note that the TTN is drawn up when transporting cargo using the company’s own resources. If transportation is carried out by a third-party company, a 1-T form is issued.

Another important point: the information in the TTN must match the information in the invoice.

Certificate of completion

This document is drawn up between the customer and the supplier. The act is confirmation of the completion of work and provision of services at the agreed cost within the time frame established by the agreement. Simply put, this is the performer’s report to the customer.

At present, the unified form of the act has not been approved. An enterprise has the right to develop a form independently and consolidate it in its accounting policies.

The main details of the act are:

1. Number and date of registration in accounting documentation.
2. Date of preparation.
3. Details of the agreement in accordance with which the act is drawn up.
4. Duration, volume, cost of work.
5. Details of the account through which payment will be made.
6. Name of the customer and contractor.
7. Signatures of the parties to the transaction.

The act is always drawn up in two copies.

Form M-15

This abbreviation is used to denote an invoice for the release of materials to the side. It should be noted that this document is not mandatory, but is often used by enterprises.

An invoice for the release of materials to a third party is issued when it is necessary to transfer valuables from the main (head) office to remote divisions or other companies (subject to a special agreement).

Rules for registration f. M-15

The first part of the paper contains a number in accordance with the document flow of the enterprise. Here you should also indicate the full name of the company and OKPO.

The first table reflects the date the document was compiled, the transaction code (if the appropriate system is used), the name of the structural unit, and the field of activity of the enterprise issuing the invoice.

Similarly, information about the recipient and the person responsible for the delivery is indicated. The following is a link to the document in accordance with which the invoice is issued. This could be an agreement, order, etc.

In the main table, columns 1 and 2 indicate the accounting subaccount and the analytical accounting code for all materials to be written off.

• name of materials indicating individual characteristics, brand, size, grade;
• item number (if it is not there, the cell is not filled in);
• unit code;
• name of the unit of measurement;
• quantity of goods transferred;
• information about actual objects released from the warehouse (filled in by the storekeeper);
• total cost of materials;
• Price without VAT;
• amount of allocated VAT;
• total cost including VAT;
• inventory number of materials;
• passport number (if available);
• record number in accordance with the registration card.

The invoice is signed by the accountant, the employee responsible for releasing valuables from the warehouse, and the recipient.

Advance reports in "1C"

Generating reporting documents is one of the most common activities of an accountant. Many payments made in cash are documented in advance documents. These include travel expenses, business purchases, etc.

Often, company employees receive funds from the cash register for business expenses. After purchasing the necessary valuables (for example, stationery), employees report and provide the accounting department with supporting documents.

The accountant, in turn, must record all expenses in the accounting system. You can open “Advance reports” in “1C” in the “Bank and cash desk” section, “Cash desk” subsection. A new document is entered using the "Create" button.

At the top of the form indicate:

1. Business name.
2. The warehouse to which newly received valuables will be capitalized.
3. An employee reporting for funds received under the report.

The document contains 5 bookmarks. In the "Advances" section you should select the document for which the funds were issued:

1. Money document.
2. Account cash warrant.
3. Debiting from the account.

If goods were purchased with the funds issued, they are reflected on the tab of the same name. In the "Container" section, indicate information about returnable containers (for example, water bottles). The "Payment" tab reflects information about cash paid to suppliers for the purchase of an object or issued against an upcoming delivery.

In the “Other” section, data on travel expenses is indicated: daily allowance, fuel costs, tickets, etc.

"Universal" form

In the list of primary accounting documents there is one paper that can be used in a variety of situations. It is used in the preparation of both accounting and tax reporting. We are talking about an accounting document. The form is required if it is necessary to correct a mistake. In addition, the document is necessary when performing transactions that require explanations, reflection of calculations, confirmation of transactions, if other papers are missing.

Nuance

It is worth saying that an enterprise has the right to confirm the completion of transactions that do not require the execution of standard (standard, unified) forms, not with the help of a certificate, but through independently developed primary accounting documents. The list of them, however, must be enshrined in the company’s financial policy.

Rules for drawing up a certificate

A single unified form has not been approved for this document. Accordingly, specialists can compose it in free form or use templates developed at the enterprise. Among the mandatory information that the certificate must contain, the following should be noted:

1. Information about the enterprise.
2. Date and reasons for compilation.
3. Primary accounting documents and accounting registers, to which a certificate is attached.
4. Signature of the responsible employee.

You can write it on a regular white A4 sheet or on company letterhead.

When compiling, you must be very careful to avoid mistakes. The more detailed the certificate, the fewer additional questions the inspectors will have.

The document must, of course, contain only reliable information. If errors are identified during writing, it is advisable to draw up the certificate again.

Storage Features

Everything related to primary accounting documents must be stored at the enterprise for at least 5 years. The calculation of this period begins from the end date of the reporting period in which the papers were issued.

Additionally

The primary form can be issued in paper or electronic form. Recently, more and more enterprises are giving preference to electronic document management. This is understandable: it takes much less time to complete and send papers.

Electronic documents must be certified with a digital signature (enhanced or regular - as agreed between the counterparties).

Responsibility

Primary documentation is the most important element of the economic life of an enterprise. In its absence, the company will face serious sanctions from regulatory authorities. Fines will also be imposed if errors or inaccurate information are identified in the primary documentation.

Violation of regulations entails punishment not only under the Tax Code, but also under the Code of Administrative Offences. If there are grounds, the perpetrators may also be brought to criminal liability.

Conclusion

A variety of documents can be used in the work of an enterprise. Moreover, some of them may have a unified form, and some may be developed independently by the company. Regardless of this, however, all required details must be present in the documents.

Some enterprises practice using combined documents. We are talking about unified forms, supplemented in accordance with the specifics of the organization’s activities.

It is important to reflect the selected types of primary documentation in the accounting policies of the enterprise. During the course of the company's activities, the need for new documents may arise. If they are developed by the enterprise, then they should be mentioned in the accounting policy.

Please note that the counterparty can also independently develop certain forms of papers. The financial policy must indicate that the company accepts such documents from counterparties.

To record many transactions, organizations may not use unified forms of primary documentation. However, if we are talking about cash transactions, then they are executed exclusively by approved orders and other payment documents.

Accounting is a complexly organized system. On its basis, information is collected in primary documents, registrations and their further analysis. Those. accounting is the expression of all financial and economic transactions in monetary terms. You will learn how primary accounting is carried out in the article.

Everything has its price

Accounting allows you to bring all transactions into monetary terms. For example, labor relations, relations between buyers and suppliers, keeping records of working hours, relations with the state - paying taxes. It reflects not only the conduct of such operations, but also their analysis. This then allows us to draw a conclusion about the solvency and creditworthiness of the organization as a whole. And on the basis of this, eliminate the weaknesses of financial policy and choose the direction of further development.

Important: the basis for the direction of further development of the organization is the maintenance of primary accounting.

This is the foundation that allows you to collect all the necessary information.

Source documents

Above, we called primary documentation the foundation of accounting at an enterprise. It can also be compared to the roots of a tree, from which a trunk and branches – registers – later grow. Leaves are synthetic accounting of accounts, which allows you to accurately and completely assess the work of the company.

Let's give a definition. Primary documentation is a specific document of a clearly established form by law, filled out in accordance with all the rules of accounting, recommendations of tax, banking, statics and a number of other authorities interested in this.

Approval of primary documentation takes place in the statistical authorities. More specialized and narrowly focused documents are issued by departments for individual types of activities.

Such documentation allows you to record and track financial and economic transactions at the enterprise. Those. This is the basis of used equipment in individual companies.

Filling rules

In addition to the fact that the statistical authorities are in charge of approving documents, they have developed a number of requirements for filling them out.

Required filling:

• Full name of the document (abbreviations are not allowed);
• Date the document was issued;
• Full information about the organization that draws up the document and to whom it is intended;
• Full bank details of the counterparty, if required;
• Complete information about the business operation, expressed quantitatively and monetaryly;
• Information about the employee who has the right to certify the document (position, signature, transcript);
• Stamp or seal (wet).

Despite the fact that the above requirements are mandatory, in some cases, due to inattention or other reasons, one or more points may be missed. This violation does not entail the invalidity of primary accounting.

Types of primary documentation

A specific document is issued for each individual financial and economic transaction. Let's list the main ones.

• Invoice – for buyers, which indicates the name of the product or service, bank details of the supplier;
• Payment order - for the supplier from the buyer, confirming the fact of payment, non-cash form;
• Receipt - for the buyer, according to which he paid the supplier in cash;
• Bank statement – ​​allows you to see the movement of funds in the company’s current account for a certain period;
• Cash order – allows you to see the movement of funds in the organization’s cash register;
• Waybill or universal transfer documents, invoice – confirms the shipment of material or provision of services after payment. It indicates the name of the product, volume and cost.
• Bill of lading - for transporting materials from the supplier to the buyer. It indicates the full name of the supplier and buyer, tax identification number, legal address, place from where the cargo is being transported, and information about the carrier.
• A sales receipt, like a delivery note, confirms the shipment of goods from the supplier to the buyer. Must have a date, number and be registered with the tax office.
• Advance report is a reporting document confirming how the accountable funds issued to the employee were spent. Additionally, cash receipts, receipts, application agreements confirming expenses are attached to it on sheet A4.
• Time sheet - it records the number of hours that the employee worked in the organization per month;
• Payroll, payroll or payroll - on the basis of the first, wages are calculated, and on the basis of the second, payroll is issued.

Important: The above documents are standard and strictly unified by law. They cannot but be carried out at the request of the leader or be changed in some way.

It is allowed to enter additional documentation based on the specifics of the work.

Corrections in primary documentation

It is not always possible to fill out the form correctly. Some allow corrections, others need to be rewritten. How the correction occurs is given below.

Corrections in primary documentation:

• Corrections are not allowed in a non-strict reporting document - it must be completely rewritten;
• In a strict reporting document: cross out the error with a red line diagonally in one cell and mark “cancelled”; if the form is incorrect, be sure to save it;
• Any correction: cross it out, write the correct version on top and write “believe the corrected person”, stamp and signature of the correcting employee;
• Never shade or make a thick line through the strikeout; the incorrect entry must be visible.

Shelf life

The shelf life of different forms varies. They must be stored for a minimum of 5 years. For example, all documents related to employees (wages, taxes, personal files) must be kept for at least 75 years. This is due to frequent requests from former employees for pension calculations.

If you decide to empty the shelves of old documents, after the storage period has expired, draw up a special act and assemble a commission for the disposal of primary documentation.

Results

So, we looked at how primary documentation is maintained. It is the basis for the entire accounting of the enterprise. Therefore, primary accounting should be handled with all responsibility and care.

Primary accounting documents are unified. They are developed by statistical authorities. The organization does not have the right to make its own changes to them. The title of the document, the date of execution, the full name of the buyer's and supplier's counterparty, the name of the product in value and quantity terms, and the signature of an authorized person must be filled in.

Corrections in primary documentation are permitted. To do this, the incorrect entry should be crossed out and the correct version written on top, attributing “corrected believe”, the date, signature and seal of the organization.

The storage period for primary documentation is 5 years or more.