The enterprise carries out dozens of operations every day. Accountants send money to counterparties, funds and founders, calculate salaries, receive computers and furniture, charge penalties, calculate depreciation, etc. For each such operation, it is necessary to draw up a primary document (Clause 1, Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, hereinafter Law No. 402-FZ).

The primary document is created at the time of the transaction or upon its completion as confirmation of the fact of the transaction (Clause 3 of Article 9 of Law No. 402-FZ). Based on the primary data, accountants make entries.

An invoice, an act for the provision of services for creating a website, an accounting certificate - all these are primary documents that accountants use in their daily work. There are many types of primary products, and their diversity depends on the characteristics of the company’s activities. For example, in a transport company one of the main types of primary documentation will be a bill of lading, and in a library - an act of writing off literature.

Primary documents are supposed to be stored at the enterprise for at least five years, and the period begins to count after the reporting year (Clause 1, Article 29 of Law No. 402-FZ). That is, a document dated 07/03/2016 must be stored at least until 2021 inclusive. Separate storage periods for primary materials are established by the List approved by Order of the Ministry of Culture dated August 25, 2010 No. 558. To preserve accounting documents, enterprises often create special archives.

The primary document can be paper or electronic. In practice, more and more companies are using electronic document management (EDM). In particular, companies exchange contracts, invoices for payment, acts, delivery notes and invoices.

EDI significantly simplifies the procedure for processing primary documents from the moment they are created to the moment they are recorded, and speeds up work between counterparties. A big plus is that electronic documents do not need to be printed if this does not contradict the law or the terms of the contract (Clause 6, Article 9 of Law No. 402).

The electronic document is certified with a qualified electronic signature. If the parties make an appropriate decision, the primary document can be signed with a simple or unqualified signature (letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated September 12, 2016 No. 03-03-06/2/53176).

The absence of primary documents in a company may entail a serious fine of 10,000 to 30,000 rubles (Article 120 of the Tax Code of the Russian Federation). Tax authorities will also issue a fine for errors in registration. In addition, persons responsible for processing documents may be fined under Article 15.11 of the Code of Administrative Offenses of the Russian Federation in the amount of 2,000 to 3,000 rubles. There is another danger: if during the audit the tax authorities do not find the required document, they may remove part of the expenses from the taxable base, therefore, the company will have to pay additional income tax.

Mandatory details of the primary document

Only the primary document with all the required details has legal force (clause 4 of article 9 of Law No. 402-FZ):

1. title (for example, “Act of services rendered”, “Payment order”, “Accounting certificate”);
2. Date of preparation;
3. name of the document originator (for example, OJSC SKB Kontur, LLC Soyuz, IP Ivanova E.V.);
4. the content of the document or business transaction (for example, “Internet access services”, “Materials transferred for processing”, “Payment of the invoice for office supplies”, “Interest accrued under the loan agreement”);
5. natural and monetary indicators (pieces, meters, rubles, etc.);
6. responsible positions (for example, “Accountant”, “Storekeeper”, “HR Manager”, “Head of Sales Department”, etc.);
7. personal signatures of the parties.

A properly executed document will help if necessary in legal proceedings, for example, when the buyer does not pay the debt or tries to invalidate the transaction. But a document with errors or fictitious signatures can play a cruel joke - so you should never sign for the supplier if he suddenly forgot to sign. Carefully store all primary documents and always carefully check all the details in incoming documents.

In practice, it is still possible to encounter customer complaints regarding the lack of a seal. Let us remind you that as of 04/07/2015, the seal has been canceled for most organizations and can be used at will (Federal Law of 04/06/2015 No. 82-FZ). Information about the organization's seal must be specified in the charter. If the counterparty insists on putting a stamp, and you do not have one legally, you can notify the counterparty in writing about its absence and provide an extract from the accounting policy.

Forms of primary documents

In your work, you can use unified and your own forms of primary documents (clause 4, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). In this case, a homemade primary document must have all the required details. Many companies are forced to develop their own version of the materials write-off act, since there is no unified form of the document.

It is permissible to use a combined form of the primary document, when the unified form is taken as a basis and supplemented with the necessary columns or lines. In this case, all mandatory details must be preserved (Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20).

The company's choice regarding the forms of primary accounting used must be specified in its accounting policies.

In the process of activity, the need for new primary documents may arise, then they can be developed and approved by the accounting policy.

Note! Since your counterparty can also use an independently developed primary document, your accounting policy must indicate that you also accept these documents for accounting.

For most documents, you have the right not to use unified forms, but cash transactions should be executed only according to approved document forms (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012).

Types of primary documents

Specialists can find the main forms of primary documents in albums of unified forms approved by the resolutions of the State Statistics Committee of the Russian Federation. Here are the most common ones.

Documents for accounting of trade transactions

• TORG-12;
• Product label;
• Universal transfer document.

Documents for accounting of fixed assets

• OS-1 “Act on acceptance and transfer of fixed assets (except for buildings, structures)”;
• OS-4 “Act on write-off of fixed assets”;
• OS-6 “Inventory card for recording fixed assets”.

Primary cash register

Cash transactions are executed exclusively in accordance with the Procedure for conducting cash transactions (Instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U). You cannot, for example, design a “consumables” in free form or develop your own version.

The forms of primary cash documents are approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88:

• KO-1 “Cash receipt order”;
• KO-2 “Cash expenditure order”;
• KO-3 “Journal of registration of incoming and outgoing cash documents”;
• KO-4 “Cash Book”;
• KO-5 “Book of accounting of funds accepted and issued by the cashier.”

Cash documents need to be checked very scrupulously, because such primary documents are directly related to the movement of cash and always attract the attention of the inspection authorities. For example, tax authorities will definitely pay attention to PKO, in which the amount exceeds 100,000 rubles. And all because you cannot pay in cash with one counterparty in an amount exceeding 100,000 rubles. The absence of signatures in cash documents will also be a reason for proceedings with the Federal Tax Service.

Let's summarize. So, primary documents are an integral part of accounting and tax accounting. Transactions cannot be carried out without supporting documents. Often accountants create accounting entries based on a copy or scan of the primary document. It is very important to replace copies with original documents in a timely manner, otherwise regulatory authorities may consider the operation or transaction fictitious. Only documents drawn up in accordance with the law are a guarantee of the security and reliability of accounting in the company.

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 features.
• 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.

Today, correct execution of primary documentation occupies an important place in accounting. Therefore, every accountant must know how to properly prepare this type of document. This article will be devoted to this issue.

The basis for making an entry in accounting and entering it into the register are considered to be primary documents. These documents, which are used in accounting, are considered part of the management documentation system.

In accounting, documents are allowed to be included in the register of primary documentation only when they are drawn up according to a structure that is located in certain albums containing unified forms. They are specially created for primary documentation. In these forms you can find a sample of the required documents. This form is determined by the legislation of the Russian Federation. The form was confirmed in Russia by Order of the Ministry of Finance.

They are classified according to the All-Russian Classification of Management Documentation, abbreviation OKUD. According to this classification, each primary document is assigned an OKUD code.

In the accounting department, if necessary, there is a standard form for processing such information. It is possible to include additional and new lines. These new details, which were provided for in the previously legalized form, must be kept unchanged. New changes that have been made are drawn up in accordance with the existing decree (order). These changes to forms related to accounting and cash transactions do not apply.

The forms that were approved by the State Statistics Committee of Russia contain certain zones with coded information. They are filled out in full accordance with the classifiers adopted in the Russian Federation. It should be remembered that codes that do not have links in accordance with the accepted classifier (this applies to the column called “Type of procedures” and others) are used to summarize and classify the information received when processing data using computer equipment. They are affixed in strict accordance with the chosen coding system, which was legalized by this organization.

In addition, accounting documentation that was developed by the enterprise independently is included in accounting. These are special forms in accounting that have the required details. They are provided for by Russian legislation. Accounting allows for independent development, but only of information that does not contain standardized samples in albums.

Today in accounting, the mandatory details for processing primary information are:

• date of registration of documentation;
• Name;
• Name of the organization. The organization on behalf of which this information was compiled is indicated;
• the name of the position of the person/persons who were responsible for the implementation of business procedures and the correctness of registration;
• the content of the business procedure is expressed in the indication of cost, as well as natural expression;
• There must be personal signatures of all persons indicated in the document.

High-quality, timely execution of all primary documentation (do not forget about the reliability of the data indicated in them), as well as further transfer to the accounting department must be carried out within the strictly specified time frames. This is done to reflect the date in accounting. These procedures are formalized by the people who drew up and signed the documents.

You need to know that in accounting, the list of these people who have the right to sign on the primary document can only be established by the head of the organization (with prior agreement with the chief accountant). Only these people can determine the list of officials who have the right to sign. Documentation on which various business procedures related to funds are executed can only be signed by the manager and chief accountant. In addition to the above persons, signatures of other people are allowed. It must be remembered that all of them must be previously approved by the manager and chief accountant.

Consequently, in accounting, primary documents are direct evidence of the implementation of the following types of business procedures: cash issuance, payment for goods, and others. They are drawn up directly at the time of the procedure or after its completion (if it is impossible to draw up at the time of the procedure itself).

According to the existing classification, accounting primary documents are divided into the following types:

• accounting registration;
• exculpatory;
• organizational and administrative.

Let's look at the last two groups in more detail:

In order to correctly maintain a list of primary documentation in the accounting department, a certain document flow schedule was developed and then approved. It determines the timing of the movement, the procedure for the transfer of primary documentation within the enterprise and its further receipt by the accounting department.

All these documents received by the accountant must be checked according to the following points:

• arithmetic point. Implies the calculation of the amount;
• according to semantic content. The document should trace the connection between its individual indicators. It should not contain internal contradictions;
• by format. The accuracy and completeness of the document is checked, as well as the correctness of filling in the details in it.

If inconsistencies are found in the document according to any parameters, they must be corrected. The person who designed it should edit. Sometimes it is necessary to reconstruct the entire document.

Only after verification is the documentation transferred to the accounting department. Information from them is transferred to accounting registers. The document itself receives a mark that eliminates the possibility of its reuse. This mark may represent the date of entry and entry into the accounting register.

In accounting, it is allowed to compile primary documentation on computer or paper media. When machine media was used, a copy on paper must be made.

All information is archived only chronologically. It is completed, then bound and filed into folders. This procedure is accompanied by the issuance of a certificate. During storage in the archive building, information must be protected from unauthorized corrections. The correction process can only be carried out if the cause is justified. The corrections made are confirmed by the signature of the official. The date of correction must be entered.

Shelf life

Storage of primary documentation occurs according to certain periods, which are prescribed in the legislation of the Russian Federation. According to it, the organization must preserve all primary documents, as well as accounting and reporting registers for a period of at least 5 years. In this case, information necessary for paying and calculating taxes must be stored for 4 years. Also, documentation confirming the loss is kept throughout the entire period of reduction of the enterprise’s taxable profit by the amount of the loss that was previously received. Documentation that records personnel and personal accounts of all employees is stored in the archives for 75 years.

It must be remembered that the storage period begins to accrue on January 1 of the year following the year in which the documentation was prepared.

The legislation does not provide clear rules regarding the implementation of the procedure for the restoration of such documents. This aspect is important in situations where something is damaged or lost.

Certain regulations contain clear requirements for the retention period of primary purpose accounting documentation. But the step-by-step procedure that should be carried out in the event of a loss is not defined. In this situation, it is necessary by order to appoint a commission that conducts an investigation to determine the causes of damage, loss, or violation of the integrity of the document. It is possible to involve representatives of investigative authorities, security and fire service representatives in the study. This is followed by restoration measures.

Error correction

We talked briefly about correcting errors in the primary documentation above. Correction of existing errors in documents and accounting registers is prescribed in Russian legislation.

According to these legislative norms, it is strictly prohibited to make any corrections to the documentation related to banking and cash information. In other situations, corrections are made only when there is an agreement with all participants in the business procedure. This agreement must be certified by the signatures of all participants in the correction. Also be sure to indicate the date of all corrections.

Remember that in accounting, the details of the document that need to be corrected should be crossed out with a thin and clear line so that the crossed out original content/meaning of the correction made remains clearly visible. Near the props you should make a note “Believe the corrected one.” After this, the correction must be certified by the signature of the official who carried out the correction. The document must indicate his initials and surname.

Knowledge of the above provisions will help you correctly and quickly prepare primary documentation for accounting.

Video “What are primary accounting documents”

After watching the recording, you will learn how to submit primary documentation to the tax office in Russia.

Primary accounting documents are important not only in accounting matters, but also regarding tax legislation, in particular determining the scope of obligations. Therefore, it is extremely important for those responsible for drawing up primary documentation to know all the nuances of accounting, and in addition, understand their classification to simplify the work.

What are primary accounting documents

Primary documents are considered to be those that register certain business actions that have already been carried out. You can leave an entry in accounting and enter it into the register only if you have primary accounting documentation. It is considered an integral part of the enterprise management system. Based on this, we can safely say that primary accounting documents are documentary evidence of completed transactions related to the economic activities of the entity and which brought some economic effect.

Classification

All points affecting the issue regarding the primary subject are subject to the provisions and norms of 402-FZ. The regulation states that these certificates are needed when interacting with tax authorities as confirmation of the correctness of the calculations. This means that tax officials will not have any complaints regarding the process of determining the tax base.

In accordance with current regulations, primary documentation is subject to mandatory storage for 4 years. During this period, tax authorities can request documents for study and verification at any time. In addition, primary documentation often acts as evidence in litigation.

It is worth noting that specific forms of primary documentation are not fixed at the legislative level. On this issue, a business entity has the opportunity to choose an option that will satisfy its needs and will serve as a good help in further work.

Primary accounting documents: list

As a rule, a complete list of certificates that perform fundamental functions remains unchanged and is approved at the highest level. Currently this category includes:

1. Agreement. They stipulate the specific terms of the transaction, the responsibilities of the parties and financial issues. In general, all the conditions that are in one way or another related to the transaction are indicated here. Please note that for some transactions a written contract is not required. Thus, from the moment the buyer receives the sales receipt, the transaction is considered concluded.
2. Accounts. With the help of documents of this type, the buyer confirms his willingness to pay for the goods (services) of the seller. In addition, invoices may contain additional terms of the transaction and record specific prices that the seller sets for its products and services. If for some reason the buyer is not satisfied with the product (service) presented to him, he has the right to demand a refund of his funds based on the invoice.
3. Packing list. It displays a complete list of all goods or materials that are transferred. The invoice must be drawn up in several versions depending on the number of participants in the transaction.
4. The act of acceptance and transfer. It is compiled based on the results of the provision of the service as confirmation that the result of the work meets the previously stated criteria and is fully approved by the receiving party.
5. Payslips. They display all issues related to payroll settlements with hired personnel. Moreover, all information regarding bonuses, additional payments and other mechanisms for financial incentives for employees should be displayed here.
6. Acceptance and transfer certificates No. OS-1. This type of documentation is used to record any activities related to the input or output of fixed assets.
7. Cash documents, which include incoming and outgoing cash orders, and in addition, the cash book. They contain information regarding financial transactions carried out as part of the sale.

Classification

The types of primary documents in accounting are quite diverse and primarily depend on the specific purpose of using the document in the foreseeable future. However, the most popular classification feature is the division of primary documentation into internal and external.

An internal document is the property of the company and is issued by it to resolve certain issues. It is compiled by the company’s specialists and applies exclusively within the jurisdiction of this company. Thus, this category consists of those documents that are necessary for the effective conduct of business activities within one company. At the same time, if a document is received by a company from outside or is compiled by company specialists and subsequently transferred to other legal entities (tax authorities, clients, etc.), then it will be recognized as external.

In turn, internal documents also have their own classification characteristics, which make it possible to group them into three categories:

1. Administrative (organizational). They indicate information that must be communicated to the employees of the company, structural divisions and branches and their managers. With their help, the company issues certain orders that must be carefully followed. This group includes a variety of orders, instructions and much more.
2. Executory (exculpatory), which initially display facts confirming the conduct of certain business operations and their completion.
3. Accounting documents. This category is general and is needed to systematize information contained in other papers and their further collection into a single document.

Under certain circumstances, documentation may also be combined. This group includes those papers that may simultaneously contain key features of organizational and supporting documentation. The most striking examples here are various cash orders, requirements, advance reporting and much more.

Accounting registers and their classification

When making any transaction, primary documentation is prepared. As soon as it is fully completed, all information specified in it must be duplicated in the appropriate accounting register. And it is a kind of carrier that accumulates basic information on the transaction. Based on the essence of the register, several classification criteria can be identified. For example, in appearance, registers appear to users in the form of books, simple sheets and index cards.

Based on the mechanisms for maintaining the register, three more groups can be distinguished:

1. Chronological, in which all events that occurred are indicated in strict compliance with the time frame. That is, you first need to indicate those operations that occurred earlier and so on. Such registers are the most complex, since they contain a huge amount of information, and quite often some action can be left out.
2. Systematic, in which initially all transactions are entered in the form of economic indicators. Thus, registers of this type reflect the economic effect of completed business transactions and analyze indicators of expenses and income. The most striking example of a systematic register is the cash book.
3. Combined, which have the fundamental features of both systematic and chronological registers.

Contents of primary documentation

Many users have questions about what constitutes primary accounting documents and what requirements apply to them. At the legislative level, several provisions are enshrined that establish that certain information must be present in the documents of the primary couple. In particular, in accordance with paragraph 2 of Article 9 of Federal Law-402, the primary documentation must contain the following information:

• Title of the document;
• Date of preparation;
• information about the person who drew up the specified document (full name of the enterprise);
• the essence of the economic activity related to this document;
• financial calculations regarding the transaction;
• signatures of the officials responsible for the transaction and their initials.

Sample primary accounting document

Rules for document preparation

The legislator establishes certain rules for the preparation of primary accounting documents. Thus, one of the key requirements is accuracy and the absence of any grammatical and punctuation errors and typos. If the tax service discovers certain shortcomings, the violator will have to redo the document, and if the violation is repeated, you may be subject to penalties. In general, on this issue you should pay close attention to the following recommendations:

1. The use of ballpoint and ink pens, special computing equipment and computers is allowed.
2. Compilation can begin when it is planned to carry out certain business transactions that need to be displayed. At the same time, in exceptional situations, it is entirely possible to draw up a document after the completion of the transaction.
3. All calculation data must be shown in both numerical and written form. Thus, there should be a caption next to each number.
4. It is extremely important to fill out all the details indicated on the form. If for some reason there is no information, you cannot leave a blank line. A dash should appear in it.

If you do not follow these recommendations, you may encounter significant difficulties. Thus, if the tax service finds the document incorrect during an audit, doubts will arise about the correctness of the calculations made and the determination of the tax base.

If for some reason it is necessary to make certain adjustments, under no circumstances should you use correctors and shading, as they are unacceptable. Corrections can be made in the following ways:

1. Contour correction. If incorrect information is provided, it must be crossed out with a thin line and the correct information indicated next to it. In this case, there must be a footnote in place of each such correction. "Corrected Believe" indicating the date of correction and the signature of the official who made the correction. However, we note that in the case of documents showing the receipt and expenditure of funds, this method will be inappropriate.
2. Additional entry. This method is used in situations where the total values ​​of transactions are executed with significantly reduced indicators. In order not to draw up the document in a new way, you can make additional entries for the missing amounts in the current period or the next one.
3. Reversal. An incorrect entry is corrected using negative values. All incorrect information is repeated in red ink, and the correct entries are indicated next to it.

The primary report can be compiled both in written and electronic form. Recently, many companies have duplicated information and compiled both paper and electronic versions. The former are subsequently used for internal interests, but electronic copies are submitted for verification to the Federal Tax Service upon request.

Several conclusions can be drawn. The state does not approve any mandatory forms for primary documentation, which gives business entities the right to independently determine the form of the document that will be used in practice in the future. Immediately after registration of the document, all data from it must be transferred to the accounting register.

Primary documentation in accounting

Welcome, dear readers, to my blog!

Usually, I look through my work email every day, but this week it didn’t work out, and a lot of letters have accumulated. Today I decided to take it apart and the topic of a new article came by itself. We will talk about primary documentation, because this is the basis of registers and an important part of an accountant’s work.

During my studies, this topic was not the most important, and it was difficult to master it in theory, but when I started working, I had to make up for lost time. Let's look at all the nuances in advance to avoid difficulties in the future. In the previous topic we looked at accounting registers, I know it’s a little complicated, but after today’s article it will become a little easier.

To confidently navigate the plane of primary documentation, we will consider:

• The concept and purpose of primary documentation of an enterprise.
• Mandatory details and changes to primary documents are allowed.
• Groups, types, degrees of detail and possible edits of documents.
• Validity and storage periods of primary documentation.

The main goal is to learn to distinguish a primary document from the rest of the equally important papers, to remember their details and types. I promise it will be interesting, let's get started!

How to work correctly with primary accounting documentation

For beginners, inexperienced accountants and entrepreneurs, I would like to explain the principles of working with primary accounting documentation.

The documents you will work with are divided into two groups:

• Received from someone;
• Coming from you.

How to work with incoming documents?

1. Determine: is this document an accounting document?

A document accepted for accounting must contain information essential for reflection in accounting, i.e., contain information about any completed business event.

For example, a cash receipt “speaks” about payment to someone (expense of money), an invoice - about the movement of goods and materials (receipt-expense), etc. But, for example, an employee’s application with a request to issue an advance without a manager’s visa cannot be accepted for work .

Any notes, drafts, newspaper clippings, etc. are not accounting documents. As well as documents drawn up in violation of the rules established for them.

2. Determine: does this document apply to your organization or not?

The document, simply put, must be relevant to this enterprise, i.e. it must contain the details of your organization, or they must be issued to your employee.

It happens that for various reasons, they bring you documents that are not related to this organization. This may just be a mistake. Or it may be that the employee consciously seeks to write off accountable amounts.

It is also possible that documents for the purchase of goods and materials (works, services) are deliberately issued to a given enterprise in order to obtain additional amounts for tax deductions.

If the discrepancy between your type of activity and the essence of the document is striking, then it is better not to take this document into account.

One more point - perhaps the counterparty has no reason to issue this document to you, i.e. you do not have a contractual relationship with them.

For example, the energy supply company sent you a bill without understanding that the electricity you consume is paid for by another organization, for example, a landlord.

3. Check the details.

The counterparty is responsible for the correctness of its details. Nowadays, many enterprises use computer programs and therefore, as a rule, do not make mistakes in their details, although this does happen. But it’s worth double-checking your details - they can often contain errors.

Separately, it should be said about handwritten documents - in addition to the fact that there are errors in them, it also happens that the document is fake, i.e., for example, written out on behalf of a non-existent enterprise.

Whether such an enterprise exists or not can be double-checked through the register of taxpayers on the website of the Tax Committee of the Republic of Kazakhstan.

The signatures in the document must be genuine, that is, exactly those people to whom they belong, and these people must have the right to sign such documents. Facsimile signatures are not permitted on documents.

There may be several seals in one organization. Check whether the stamp is on this document. For example, the invoice should not have a stamp that says “Human Resources.”

It also happens that a document is mistakenly issued to an organization with a similar name. In all such cases, you must contact this organization and demand that the document be redone.

4. Was the event reflected in the document actually committed?

Perhaps the supplier did not supply you with these goods and materials or did not provide you with these services. Or perhaps the counterparty issued an invoice for a larger volume, price and, accordingly, the amount required.

For example, the goods specified in the invoice were not delivered to your warehouse. Your specialists must accept (confirm) this document. In this example, the warehouse manager must confirm this with his signature on receipt of the goods.

And the price, volume, and terms of purchase must be compared with the terms of the contract. Either this must be confirmed by an economist - a marketer or a supplier.

5. Determine what period the document belongs to.

Periods can be:

• current month,
• current quarter,
• this year,
• last month
• last quarter
• last year.

This determines whether this document needs to be accepted for accounting. Yes, it also happens that, for example, they bring an Invoice for the past period - it is at your discretion whether to accept it for accounting or not.

In general, of course, you are obliged to accept the document for accounting, but if you accept it, this will cause the need to adjust reports, including tax ones.

However, if the reports of the past period of the current year (last quarter, last month) are not difficult to correct, then the reports of last year can be very difficult to correct. The choice is yours;

Perhaps you already had (have) this document. Then either it is a duplicate (copy), or this document was taken from you for something and has now been returned. Be careful not to post the same document twice. This will create double turnover, i.e. it will unreasonably increase certain amounts.

6. Determine which section of accounting the document belongs to.

Accounting sections:

1. Cash register,
2. Bank,
3. Materials,
4. Goods,
5. Fixed assets,
6. Accountable persons
7. Suppliers,
8. Buyers, etc.

How to work with incoming documents

There is regulation of documents according to accounting sections. You can read this in any accounting textbook. For example, a Bank Statement is a document in the “Bank” section; the register where you will file this document is also called.

It's simple. But with documents related to the receipt of goods and materials, the situation is more complicated.

Determine what the received inventory is for your company: material, product, fixed asset, intangible asset or service/work (and this can happen)?

Material- this is what is used in work and at the same time consumed, i.e. ends. For example, this is paper, gasoline, cement, etc. The material changes its shape: it was cement - it became a concrete product.

A product, unlike a material, is not used in work; it is purchased for further sale, i.e. for sale. This is its only difference. But in practice, a product can be paper, gasoline, or cement, depending on what we are trading.
The directory of goods in the 1C program is called “Nomenclature”.

The main thing- this is a kind of tool used in work, which, unlike the material, does not change its physical form. That is, it does not end and is not consumed.

For example, this is a table, a computer, a car, etc. And after several years of use they will remain a table, a computer and a car. Only during operation does depreciation (wear) of the OS occur.

In the 1C program, operating systems are called fixed assets.

It also happens that a document is issued for a certain service (work), as if they were selling you a product. For example, a service station changed the oil in your car’s engine, and the invoice, instead of “oil change,” says “motor oil such and such, such and such quantity, at such and such price.”

Ask yourself a question: did we actually receive this product in our hands? No. Then this is a service (work) and this document must be received accordingly.

7. In which register (journal) will you file this document?

Determine this immediately, and preferably immediately after processing, file the document in its place. It is true that a document cannot yet be “removed” - it still requires some modification or clarification of some circumstances. It is advisable to have a separate folder for such papers or a separate tray.

One of the worst shortcomings an accountant can have is laziness. A document put aside “for later” can cause a lot of trouble.

Therefore, it is better to process documents as soon as possible upon receipt. Documents postponed for objective reasons must be finalized as soon as the opportunity arises.

8. Determine: will there be any future events related to this document?

Some documents may have consequences in the future. For example, a Notification from the Tax Committee may cause unpleasant consequences in the future: arrest of an account, etc. Therefore, such documents need to be dealt with immediately, postponing all other matters.

There are also documents that can have unpleasant consequences after your confirmation of their correctness. For example, a reconciliation report indicating your accounts payable - this may be the basis for filing a lawsuit against your company.

Therefore, if you are not sure, it is better to leave such documents at the discretion of the manager. Other documents may require obtaining other documents.

For example, invoices for the receipt of goods without an invoice. It may be that your counterparty will later issue you a general invoice for a certain period or volume of goods.

In this case, these invoices must be collected and immediately after the end of the period or receipt of the agreed volume, remind the supplier about the invoice.

Here it is necessary to mention the following: the accountant must keep control over the timely receipt of the necessary documents.

Documents, the expected receipt of which you know, must be demanded from the counterparty or the responsible employee if they are not received within the established time frame.

Source: http://www.ajourkz.kz/ru/useful_information/how_to_deal_with_the_primary_accounting_records/

Primary documents in accounting

The basis for entries in accounting registers are source documents.

Primary documents are accepted for accounting if they are compiled according to the form contained in the albums of unified forms of primary accounting documentation, in accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended by 03/26/2007 No. 26n)

If necessary, additional lines and columns may be included in the standard form, but all details provided for in the approved form must be preserved. Changes made must be formalized by an appropriate order (instruction).

Only document forms for recording cash transactions are not subject to change in accordance with the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20.

The forms approved by the State Statistics Committee of Russia provide information coding zones that are filled out in accordance with all-Russian classifiers.

Codes that do not have links to all-Russian classifiers (for example, columns with the name “Type of operation”) are intended to summarize and systematize information when processing data using computer technology and are entered according to the coding system adopted in the organization.

In addition, forms independently developed by a small enterprise containing the relevant mandatory details provided for by the Federal Law “On Accounting” are accepted for accounting.

You can independently develop only those documents that are not contained in albums of unified forms.

Details of primary accounting documents

Mandatory details of primary accounting documents include:

• Title of the document;
• date of its preparation;
• name of the organization on behalf of which the document was drawn up;
• the content of a business transaction 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.

Timely and high-quality execution of primary accounting documents, their transfer to the accounting department within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.

The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents used to document business transactions with funds are signed by the head of the organization and the chief accountant. Instead of the head and chief accountant, other officials may sign the primary documents, but their list must be approved by the head of the organization and agreed upon with the chief accountant.

The primary document is written evidence of the completion of a business transaction (payment for goods, issuance of cash on account, etc.) and must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Types of documents

All primary documents can be divided into the following groups:

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

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

Supporting documents include 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.

Document flow schedule in the organization

For proper maintenance of primary accounting, a document flow schedule is developed and approved, which determines the order and timing of the movement of primary documents within the enterprise and their receipt by the accounting department.

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).

Accounting registers

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).

Accounting registers- These are specially adapted sheets of paper for recording and grouping credentials. They are kept in special books (magazines), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other computer media.

Business transactions must be reflected in accounting registers in chronological order and grouped according to the appropriate accounting accounts.

In appearance, the accounting registers are:

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

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

1. chronological (registration log);
2. systematic (general ledger of accounts);
3. combined (journal orders).

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

1. synthetic (general ledger of accounts);
2. analytical (cards);
3. combined (order journals).

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.

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.

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.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.

Persons who have access to information contained in accounting registers and internal accounting reports are required to maintain trade secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.

Correction of errors in primary documents and accounting registers. In accordance with Art. 9 of the Federal Law “On Accounting” it is not allowed to make corrections to cash and banking documents.

Corrections can be made to other primary accounting documents only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

The detail of the primary document that is subject to correction is crossed out with a clear but thin line, so that the original meaning (content) of the corrected detail is visible. Next to it, a handwritten note is made “Believe the corrected person,” and the correction is certified by the signature of the person who made the correction, indicating the surname and initials.

Storage periods for primary accounting documents

In accordance with Art. 17 of the Federal Law “On Accounting”, organizations are required to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archival affairs, but at least five years.

Restoration of primary documents

The accounting legislation does not contain clearly established rules that regulate the procedure for restoring primary documents in the event of their loss.

A number of regulations define only the storage periods for primary accounting documents. The legislation does not establish what an organization should do in the event of loss of documents for reasons beyond its control. In the Letter of the Department of Tax Administration of Russia for Moscow dated September 13, 2002 No. 26-12/43411, the head of the organization is recommended in the event of loss or destruction of primary documents:

• by order, appoint a commission to investigate the causes of the loss or destruction of primary documents, to participate in which, as necessary, representatives of investigative authorities, security and state fire supervision are invited;
• take measures to restore those primary documents that are subject to restoration and storage for the period established by law. For example, copies of statements of cash flows on bank accounts can be obtained from the banks where the organization’s accounts are opened; contracts, acts, invoices can be requested from counterparties, etc.

But it is not always possible to obtain duplicates of all lost documents, for example, if there are a large number of counterparties, due to the absence of suppliers (buyers) at previously known addresses, or due to the lack of such contacts. Thus, for objective reasons, the organization will not be able to restore all lost primary documents.

Practical question: what to do in this case? Should the tax authority be notified?

According to a number of experts, it is not necessary to notify the tax inspectorate, especially since this will not help avoid possible liability, and the absence of primary documents may result in a fine in accordance with Art. 120 Tax Code of the Russian Federation.

In this case, the taxpayer can choose three options:

1. If possible, restore lost documents (at least partially).
2. Make corrective entries for undocumented expenses and reflect the corrections in the updated income tax return for the reporting year, because undocumented expenses are not recognized as expenses in tax accounting.
3. To enable representatives of the tax authority, in the event of a tax audit, to determine the amounts payable to the budget by calculation based on the data available to the taxpayer, as well as on the basis of data on other similar taxpayers (clause 7, clause 1, article 31 of the Tax Code of the Russian Federation).

Seizure of primary documents

They can be confiscated only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax authorities and internal affairs bodies on the basis of their decisions in accordance with the legislation of the Russian Federation.

Letter of the Ministry of Finance of the RSFSR dated July 26, 1991 No. 16/176 approved the Instruction on the procedure for the seizure by an official of the state tax inspectorate of documents indicating the concealment (understatement) of profit (income) or the concealment of other objects from taxation from enterprises, institutions, organizations and citizens.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the authorities conducting the seizure of documents, to make copies of them indicating the reason and date of seizure.