Instructions

Before generating a reconciliation report, check that the primary and tax documents (delivery notes, invoices, receipt orders) are correctly completed and completed.

After this, review the correctness of the reflection of transactions in accounting. Remember that if you make an error in the posting, the transaction may not be included in the reconciliation report (if you use the program).

In the tabular section, provide each party with its own field for filling in data on general positions. Here list the documents on the basis of which information for calculations is provided, indicating their name, number, date and payment amount.
At the end, summarize the data of each of the parties to determine the presence or absence of debt, which will be determined after reconciliation of calculations.

At the end of the document, indicate the total amount of debt derived from the results between organizations, according to the data of each of the counterparties.
Leave space for the seals of the parties and signatures of authorized persons (necessarily indicating the position, full name and decoding).

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note

Here is an example form for drawing up a statement of reconciliation of settlements between counterparties within the framework of civil obligations. The form for reconciliation of fees, taxes, fines and penalties is regulated by Order of the Federal Tax Service of Russia dated August 20, 2007 No. MM-3-25/494.

Helpful advice

Remember that all amounts indicated in the reconciliation report must be supported by existing primary accounting documents. The signatures of the authorized persons must be legible and the seals must have a clear imprint, otherwise such a reconciliation act may not be accepted for consideration in the arbitration court.

Sources:

• sample reconciliation report

Not long ago, a new version of 1C:Enterprise appeared, which provides users with the ability to generate settlement reconciliation reports using accounting data. Based on the fact that the formal form of this act has not yet been approved, the reconciliation act in 1C 7.7 requires taking into account the procedure that has emerged in accounting practice in recent years.

Instructions

The report can be called from the menu "Reports" - "Specialized" - "Act of reconciliation of calculations". Then use the "Reconciliation Parameters" tab. Here it is necessary to set the basic parameters for reconciliation of calculations: - the counterparty with whom the reconciliation is carried out; - the period of reconciliation; - the accounts against which the reconciliation is carried out - in this

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Reconciliation Act is a document that shows the calculations of two organizations for a certain period. Since currently the current legislation does not provide for an official form of the act of reconciliation of payments with suppliers, the organization, if necessary, can develop its own form of the reconciliation act.
The data specified in the act of the organization initiating the reconciliation must completely coincide with the data of the counterparty organization. At the end of the document, information about existing discrepancies, if any, should be recorded.

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How to fill out a reconciliation report correctly

The reconciliation report is drawn up in any form by the accounting department in two copies, on which the seal and signatures of the chief accountant and the head of the organization are affixed. Both copies are sent to the counterparty, who, in turn, checks the data from the act with the information he has. If the counterparty agrees with the data specified in the act, he puts a stamp, signatures and returns one copy back to the organization.

The act indicates its serial number, the period for which the reconciliation is made, as well as the names of the organizations between which the act is drawn up. The tabular part of the act indicates the numbers and dates of the primary documents that confirm the delivery and payment of goods and services (invoices, payment orders, etc.).

A reconciliation report can be drawn up for commercial transactions for a period specified by the organization initiating the reconciliation. Information from the report is verified according to invoices.

Information on mutual settlements specified in the act of one of the organizations must exactly match the information of the second organization (counterparty). If discrepancies are found, information about them is recorded at the end of the document, for example: “According to LLC Organization-1, as of September 30, 2012, the debt of LLC Organization-2 is 50,000 rubles.”

Note! The reconciliation report can be signed only by chief accountants only if there are no disagreements between organizations regarding mutual settlements. However, when going to court, a document without the signature of the head of the organization will be considered invalid.

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Act of reconciliation necessary to take into account the correctness of mutual settlements between counterparties. An approximate sample of the act can be viewed by downloading it from the link below. A completed sample reconciliation report is also available for downloading.

This document shows mutual settlements between two organizations and reflects the amounts for all transactions carried out between these organizations for a certain period of time. This document is drawn up by one of the organizations in two copies in order to verify the correctness of calculations and accounting.

When creating a reconciliation act, one of the parties signs it, puts the organization’s seal on both copies, after which both forms are sent to the other party.

Having received the reconciliation report, the second organization checks the correctness of the specified information and writes down its accounting data for the same billing period next to it.

The act of reconciliation of mutual settlements converges if the accounting data of both organizations is identical. In this case, the organizations do not have any claims against each other; one signed copy of the reconciliation report is returned to the party that compiled it.

If, according to the reconciliation act, a mutual debt is revealed, then it can be repaid without cash flow by drawing up a netting act, a sample of which can be downloaded.

If data from counterparties differs, then it is necessary to identify erroneous data by comparing documentary primary data and data reflected in accounting.

Act of reconciliation of mutual settlements. Sample design

The form is drawn up in free form; data for the required time period is transferred from accounting. Only amounts for transactions affecting both parties are taken into account.

The data in the reconciliation report form is entered in the form of a table with two columns: debit and credit. After this, the data in debit and credit is transferred from the accounting account for mutual settlements with the desired counterparty. For example, if a supplier draws up a reconciliation report, then it is necessary to take data from account 62, which reflects data on settlements with customers.

For each transaction, the amount, content of the transaction and the document on the basis of which the accounting entry was made are indicated.

After the data for the entire billing period is entered into the table, the final balance is calculated. Based on this balance, you can see the presence of debt or its absence.

In addition, the report form also specifies for what period the information is entered, and also indicates the details of the organizations between which the reconciliation report is drawn up.

Below we offer you to download the form of the act, as well as its completed sample.

Reconciliation Act is a document reflecting the state of mutual settlements between the parties for a certain period. According to the Letter of the Ministry of Finance dated February 18, 2005 No. 07-05-04/2, “the current legislation does not provide for the form of an act of reconciliation of payments of business entities, i.e. the organization, if necessary, can develop forms of settlement reconciliation acts independently.”

Act of reconciliation drawn up by the accounting department of the enterprise in two copies, endorsed with the seals and signatures of the chief accountant and manager and sent to the other party. The counterparty's accounting department, which has received the reconciliation report, must check the register of all transactions contained in the report and enter its own data into the report. If there are discrepancies, information about this is recorded, as a rule, at the end of the document. The act is signed by the accountant and the manager, sealed with the seal of the organization - 1 copy remains in the accounting department, the other is sent to the partner who initiated the reconciliation.

Evasion of signing act of reconciliation of mutual settlements is the basis for consideration of the case in court if the counterparty’s claims are supported by relevant documents. Some organizations, sending settlement reconciliation report form to the counterparty, indicate the time frame within which it is necessary to send the signed document or repay the debt. The court does not take into account violation of these terms if they are not specified in the contract.

If one of the parties fails to fulfill its obligations under the contract, a reconciliation act, signed by the head and seal of the organization, is attached to the statement of claim to the court along with other evidence of debt and can serve as both indirect evidence of recognition of the debt (if the act is signed by the other party) and evidence of refusal acknowledge the debt (in case of failure to sign the act). In addition, the reconciliation act may be the basis for interrupting the limitation period. The general limitation period is 3 years. If, before the expiration of this period, the debtor organization puts a stamp and signature on the act of reconciliation of mutual settlements, it thereby acknowledges its debt. The limitation period will be interrupted and will begin to be calculated anew from the moment the debtor signs the act (Article 203 of the Civil Code of the Russian Federation).

The act of reconciliation of mutual settlements between organizations that do not have property disputes is purely technical in nature and can only be signed by the chief accountants of both organizations. But such an act will not be accepted as evidence in court.

Reconciliation of settlements with a partner organization can be carried out both under any specific agreement (supply, invoice), and in general for all commercial relations with this counterparty for a certain period. The obligation to use reconciliation acts by the parties to the contract is not established in Russian legislation, however, such acts are constantly used in business document flow.

See also:

An act of reconciliation of mutual settlements is a document that reflects the state of settlements between two parties (companies, counterparties) for a certain period of time. In our article we will teach you how to fill it out correctly and give an example for downloading.

Sample forms

The current legislation does not approve a single form of the reconciliation report, therefore, if necessary, each enterprise can develop this form independently.

Samples of filling out the reconciliation report forms and an approximate form of the form are presented below:

Why do you need a reconciliation report?

• If you plan to renew large contracts;
• If you need to organize mutual settlements;
• During the inventory period;
• When one of the parties trades in installments;
• To prepare reports on debts for management, regulatory authorities, etc.;
• if mutual settlements involve goods of very high value;
• To clarify settlements between the parties.

The legislation does not oblige organizations to draw up acts of reconciliation of mutual settlements at any specific time; this is decided by the organization itself.

The reconciliation report consists of two parts - for two enterprises. The left column is filled in by the initiator of the act, the right column is filled in by his counterparty. Typically, a reconciliation act looks like a list of documents ordered by creation date. Or, instead of documents, the transactions performed are listed: sale, purchase, payment, etc.

Form of reconciliation report

1. act number;
2. the period for which the reconciliation is carried out;
3. names of the parties (organization and person acting on its behalf);
4. details of the agreement between the parties;
5. Information about transactions (with numbers and dates of invoices, payment orders or other papers confirming the delivery and payment of services or goods), transaction amounts;
6. Closing balance in monetary terms;
7. Handwritten signatures of the accountant and director, stamp;
8. Dates of signing the Act.

The document is drawn up in two copies and signed by the chief accountant and director of the organization. If there are no property disputes between organizations, and the drawing up of the act is purely nominal, it can only be signed by chief accountants. But such an act will not be valid in court.

Then, to check your own register of transactions and enter the results in the right column, both copies are sent to the counterparty’s accounting department. If the counterparty agrees with the data specified in the act, then a second seal and signatures are affixed. One act is returned to the initiator, the second remains with the counterparty.

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If any discrepancies are found, a note about this is made at the bottom of the document. If, due to detected discrepancies, the counterparty refuses to sign the act, and the initiator’s claims are confirmed by other documents, the initiator can sue. To speed up the resolution of such disputes, the contract must stipulate in advance the terms within which the counterparty is obliged to make its own calculations and return the signed deed or pay off debts.