All enterprises that are required by law to keep accounting records must document each business transaction with the appropriate primary document.

What is a business transaction? This is any event in the life of an enterprise that affects the structure of its assets and/or movement Money.

The accounting law requires that source documents issued at the time of the business transaction. If it is not possible to perform an action and immediately document it, then the law allows you to issue a “primary document” immediately after its completion.

Primary documents can be either paper or electronic, the latter must be certified by appropriate electronic signatures. However, if the availability of a paper primary document is required by the terms of the contract or by law, then the business entity, at the request of the counterparty, will be required to make paper copies of the relevant electronic documents.

Mandatory details of the primary document

The Basic Accounting Law sets clear requirements for the execution of any primary document drawn up by business entities.

The primary document must necessarily contain:

• the title of the document itself;
• the date the document was drawn up;
• the name of the business entity on whose behalf the transaction is being performed;
• the essence of the business transaction;
• natural (indicating the unit of measurement) and/or monetary measures of a business transaction;
• an indication of the position of the persons who carried out the business transaction and are responsible for its correctness and for the correct execution of documents;
• signatures of such persons indicating their names and other personal information that will help identify them.

Own or unified forms of primary documentation?

The new federal law N 402-FZ, which came into force on January 1, 2013, allows business entities to independently establish the forms of primary documents. They must be submitted for approval to the head of the enterprise by the person responsible for maintaining accounting enterprises.

True, the Ministry of Finance of the Russian Federation in the text of Information No. PZ-10/2012 notes that the unified forms, the use of which by authorized bodies establish on the basis of other federal laws or in accordance with them, remain mandatory for use when carrying out specific business transactions.

For example, the Bank of Russia approved in the corresponding regulation the mandatory use of standard forms of cash documents. However, not everyone can develop their own forms of primary documents. This will require time and effort, and the compiler must have the appropriate qualifications.

Therefore, you can continue to use the standard forms developed by the State Statistics Committee of the Russian Federation. But do not forget to approve the relevant forms by order of the enterprise signed by the director.

Primary documents of different areas of accounting

We will present only the main primary documents that any enterprise encounters in the process of work. However, there are many more special forms used in relevant situations and industries. For example, a number of forms have been approved for agricultural, trading, mining, transport and other enterprises.

Specific operations include write-off of natural loss, safekeeping, leasing and much more.

Accounting for fixed assets (FPE) and intangible assets (IMA)

Fixed assets are those tangible assets that last more than 1 year and transfer their value to the finished product in parts.

To account for them, the State Statistics Committee of the Russian Federation has provided special standard forms:

— when registering a fixed asset item, form No. OS-1 is filled out and an inventory card is created according to form No. OS-6;

— the movement of OS objects is accompanied by the execution of a transfer and acceptance certificate or is simply noted in inventory card;

— when writing off an asset, fill out form No. OS-4;

— for accounting of intangible assets, a special form No. Intangible assets-1 is provided.

— for inventory, forms No. INV-1 and No. INV-1a (inventory list), No. INV-18 (reconciliation sheet), No. INV-22 (order) and No. INV-26 (statement of results) have been developed.

Accounting for inventories and finished products

This area of ​​accounting records the movement of all assets that have a useful life of less than 12 months. These are raw materials, materials, spare parts, office “consumables”, packaging, etc., as well as finished products. This type of accounting is also called warehouse accounting.

The following forms are used here:

• all materials and goods are grouped according to certain characteristics, and for each group a materials accounting card is created in form No. M-17;
• to write off materials, use a demand invoice in accordance with the established form No. M-11, and goods are written off upon sale;
• movement through the warehouse is documented in the form of a material report, and in stores and retail establishments - commodity report No. TORG-29.

In addition, the legislation provides for periodic inventories of such assets; the following documents are used for this:

• inventory list (No. INV-3);
• order to conduct an inventory (No. INV-22);
• comparison sheet of inventory results (No. INV-19);
• statement of accounting for inventory results (No. INV-26).

Settlements with customers

To interact with customers, the following package of documents is drawn up:

• invoice;
• commodity or expense invoice - form Torg 12;
• act of acceptance and transfer of works or services;
• waybill - form 1-T;
• In addition, they periodically conduct an inventory of mutual settlements with customers, where the act of inventory of payments is used - form INV-17.

Accounting for cash at the cash desk and in the current account

It should be remembered that corrections in any cash documents unacceptable. A document containing corrections is considered invalid.

The main cash primary documents are:

• cash receipt order (No. KO-1);
• expense cash order (No. KO-2);
• cash book (No. KO-4);
• book of accounting of accepted and issued funds (No. KO-5);
• journal for registering incoming and outgoing cash orders (No. KO-3);
• advance report (No. AO-1);
• cash inventory report (No. INV-15).

To account for transactions on bank accounts enterprises use payment order and bank statements.

Payroll accounting

In work with wages The following documents are required for employees:

• payroll (No. T-53);
• pay slip (No. T-51);
• payroll statement (No. T-49);
• income certificate (No. 2-NDFL).

In all primary documents, except cash documents, the Accounting Law allows for corrections. Next to such a correction, the name and position of the person responsible, as well as the date of the correction, must be indicated.

However, clean, correctly filled out, organized and archived documents often serve the management of the enterprise, this is especially important in situations with litigation. Therefore, it is necessary to work with the “primary” carefully and carefully.

Below are examples of the most popular documents

Primary accounting represents the initial stage of systemic perception of the registration of individual transactions that characterize economic processes and phenomena occurring in the organization. Its objects are: procurement, acquisition and consumption of material resources, production costs, movement of semi-finished products and work in progress balances, volume of product output, its shipment and sale, settlements with suppliers, buyers, customers, banks, financial authorities, founders, etc. .

Initial information about economic processes and phenomena is reflected in primary documents.

Primary accounting document- this is a written certificate of a business transaction that has legal force and does not require further explanation or detail.

The primary accounting document must have:

• name - financial and economic content of a business transaction. A document that does not have a name, as well as a document with an unclear, hard-to-read name, will not have legal force;
• name, and in some cases addresses and bank accounts of the parties (legal and individuals) participating in this business transaction. A primary document that does not contain the name and corresponding attributes of at least one of the parties to the business transaction loses its addressability and cannot be executed;
• date of compilation. If the date is absent or unclear, the document loses its addressability in time. In fact, such a document has no legal force;
• the content of a business transaction (object of documentation), resulting from the name of the document in which it appears in general form;
• meters of the business transaction being carried out. The absence of meters in the document deprives it of an accounting and settlement base;
• signatures of the responsible persons - the director of the organization and the chief accountant.

Documents are filled out by accounting employees clearly and legibly using manual writing in ink or ballpoint pen, on a typewriter or using computer technology.

As a rule, standard forms in the form of blanks of an interdepartmental nature are used for documents. This includes forms of orders, invoices, invoices, coupons, statements, etc. Primary documents must be drawn up at the time of the transaction, and if this is impossible for objective reasons, then immediately after its completion.

If an error occurs in on-farm accounts, you can use the negative or reversal entry method. In this case, the erroneous entry is repeated in red ink or standard colors (blue, black) and enclosed in a rectangular frame.

A red color or a rectangular frame will cancel an erroneous entry, after which a correct entry will be made. It is possible to correct errors in accounting records by crossing out and further correction (the erroneous entry is crossed out with one line and a correct entry is made under it indicating the date of correction and the signature of the accountant; if necessary, a certificate is drawn up revealing the need for correction and the reason for the error).

There should be no corrections, erasures, or blots in cash and banking documents.

When working with any document, an accountant relies on certain principles and methodological foundations enshrined in official documents.

Based on primary documents, entries are made in accounting registers, cards, statements, journals, as well as on disks, floppy disks and other media.

Accounting documents can be external and internal

External documents come to the organization from the outside - from government bodies, higher organizations, banks, tax office, from founders, suppliers, buyers, etc., they are compiled according to standard forms. Examples of such documents include: payment request-order, payment request, supplier invoice, etc.

Internal documents compiled directly by the organization.

Distinguish the following types internal documents:

• administrative;
• exculpatory (executive);
• combined;
• accounting registration.

Administrative- these are documents that contain orders, instructions on production, performance of certain business operations. These include orders from the head of the organization and persons authorized by him to carry out business transactions.

Exculpatory(executive) documents certify the fact of business transactions. These include receipt orders, materials acceptance acts; acts of acceptance and disposal of fixed assets; documents on acceptance of manufactured products from workers, etc.

Combined documents are both administrative and executive. This includes incoming and outgoing cash orders, payroll statements for issuance wages employees of the organization, advance reports of accountable persons, etc.

Accounting documents are compiled in the case when there are no standard documents for records of business transactions, as well as when summarizing and processing supporting and administrative documents. These are certificates, distribution sheets, etc.

Accounting documents are also divided into one-time and cumulative. One-time primary documents are used when completing each business transaction. Accumulation documents are compiled during a certain period of gradual accumulation of homogeneous business transactions. At the end of the period, these documents calculate the results for the corresponding indicators. Examples of cumulative documents are two-week, monthly work orders, limit cards for the release of materials from the organization’s warehouses, etc.

Accounting documents are divided into primary and summary

Source documents compiled at the time of a business transaction. An example of such documents are invoices for the release of materials from the organization’s warehouses to the workshops.

Summary documents compiled on the basis of primary documents, for example, payroll statements.

At the moment of recording data in primary documents, accounting information appears that is not recorded automatically. All its quantitative and qualitative characteristics are subject to logical, arithmetic and legal control before drawing up primary documents. Such control is carried out both by employees involved in maintaining primary accounting and by employees of management services.

By signing incoming and outgoing cash orders, payroll statements, payment orders and demands, and other banking documents, the head of the organization thoroughly analyzes each business transaction.

In the process of obtaining accounting information, the following stages are distinguished:

• preliminary work before drawing up primary documents;
• preparation of primary documents;
• approval of primary documents;
• the work of the accounting department in the preparation and processing of primary documents.

The collection of accounting information involves the appropriate work of various services of the organization. This stage is characterized by highest level analytical and efficient accounting.

The second stage of the accounting process is the processing of accounting information. It involves the direct participation of employees of functional management services in obtaining accounting information. So, when accounting for commodity- material assets Based on primary documents, provision is made for grouping and summarizing data in materials warehouse cards. Every month, data from cards and books is transferred to reports on the movement of material assets. In due time, warehouse managers and department heads submit these reports to the organization's accounting department.

Managers also take part in data processing. Thus, with the help of employees of various management services, the culprits of shortages and losses are identified.

After checking the arithmetic calculations, the legality and expediency of the executed business transactions, accounting documents are registered, and then the economic grouping of their data is carried out in a system of synthetic and analytical accounting accounts by recording in accounting registers.

Accounting registers are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. They serve to reflect business transactions on.

Accounting registers, depending on their structure, are divided into chronological and systematic. In chronological registers, business transactions are reflected in the sequence of their completion. Systematic accounting registers serve to group business transactions according to established characteristics.

Accounting registers are maintained in the form of ledgers, cards, statements, journals, as well as computer media.

Synthetic accounting is carried out in systematic registers, and analytical accounting is carried out in analytical registers. Entries in registers are made both manually and using computer technology.

The totality and location of the details in the register determine its form, which depends on the characteristics of the objects being taken into account, the purpose of the registers, and the methods of accounting registration. Accounting registration refers to the recording of business transactions in accounting registers.

In accounting books, all pages are numbered and bound. The number is indicated on the last page and certified by the signatures of authorized persons. In some books, for example, cash books, the pages are not only numbered, but also laced with twine and sealed with a wax seal. Depending on the volume of accounts in the book, one or more pages are allocated for a particular account. Accounting books are used for synthetic and analytical accounting.

Cards are made from thick paper or loose cardboard without being fastened together. They are stored in special boxes called filing cabinets. Cards are opened for a year and registered in a special register to ensure control over their safety.

Sheets differ from cards in that they are made from less dense paper and have a larger format. They are stored in special folders called registrars. Statements are opened, as a rule, for a month or a quarter.

Entries in accounting registers must be clear, concise, clear, and legible. After registering a business transaction in the accounting register, an appropriate mark is made on the primary document to facilitate subsequent verification of the correct posting. At the end of the month, results are summed up for each page of the accounting registers. The final records of systematic and analytical registers must be verified by compiling turnover sheets.

After approval of the annual report, the accounting registers are grouped, bound and deposited in the current archive of the organization.

Methods for correcting erroneous entries in accounting registers

Exist three ways to correct erroneous entries in accounting registers: proofreading, additional entry, reversal.

Corrective method can be applied only if the errors were discovered before the balance sheet was drawn up or they occurred in the accounting registers without affecting the correspondence of the accounts. This method consists of crossing out with a thin line the incorrect text, number, amount and inscription next to or above the correct text or amount with the appropriate clause.

For example, if instead of 100 rubles. If 200 rubles are reflected, then 200 rubles should be crossed out. and write “100 rubles” on top, and on the side indicate: “200 rubles crossed out and 100 rubles written on top, corrected believe (date, signature).”

On monetary documents no corrections or erasures are allowed, even those specified, especially in numbers.

Additional entries are made in cases where the amount of a business transaction is erroneously underestimated. For example, the supplier transferred 150 rubles from the current account. This business transaction is reflected in the correct correspondence of accounts, but its amount is underestimated to 100 rubles. The following was done accounting entry: debit to the "Settlements with suppliers" account, credit to the "Current account" account - 100 rubles.

But since suppliers should transfer 150 rubles, then the missing amount of 50 rubles. it is necessary to make additional entries: debit to the “Settlements with suppliers” account, credit to the “Current account” account - 50 rubles.

Additional postings are made in the current or next month. This error correction rule is applied in two cases: if the data of the primary document is not recorded in a separate line in the accounting register and when an erroneously understated amount of a business transaction is reflected in the accounting register.

Reversal method is that the incorrect entry, mainly digital, is eliminated by a negative number, i.e. the incorrect correspondence and amount are repeated in red ink. At the same time, a correct entry is made using ordinary ink. Reversals occur when accounts are posted incorrectly or when an exaggerated amount is recorded.

When summing up the results of operations, entries made in red ink are subtracted.

The activities of any enterprise are closely related to the management and processing 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 automated system"1C". 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 in regulations There is no clear procedure for restoring 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.
• Contact banking organization, to 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 of using tax authority 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.

Accounting is a scientifically organized system designed for collecting, processing, recording and analyzing information used in financial and economic activities. Accounting reflects business transactions expressed in monetary terms.

Briefly about accounting we can say: “Everything has its price!” Any transactions of purchase and sale of goods and services, contractual relations between partners, suppliers and customers, labor relations related to recording working hours and remuneration - everything can be reduced to a monetary “denominator”.

With the help of accounting, the execution of various business transactions is reflected, which reflects the activities of any enterprise, regardless of the form of ownership and type of activity.

The totality of accounting data allows us to determine the final financial results work, conduct analysis and determine prospects for further work to improve performance indicators.

Primary documentation in accounting: what is it?

Primary documentation in accounting is the basis of accounting. If you visually imagine the accounting system as a spreading tree with dense foliage, then the leaves are the primary accounting documents.

Leaves are collected into “branches” - registers, from which a powerful “crown” of a tree is created - synthetic accounting for accounting accounts, and a powerful green crown is the key to a flowering tree, those. correct and complete accounting of the enterprise.

In what order it is carried out, you can find out in our new publication at the link.

Sample of a primary accounting document - a time sheet.

What is a primary document in accounting?

The primary document is a standard form of a certain sample, filled out in accordance with the requirements of accounting, methodological recommendations of statistical, tax, insurance, banking and other authorities.

Standard forms of primary documents are approved government bodies statistics. Various narrowly focused documents are approved by ministries and departments by type of activity.

Primary documents are necessary for registration of business transactions; they confirm the implementation of a sale-purchase transaction, lease, receipt and expenditure of money, payment to suppliers. Primary documents are the basis of accounting in an organization.

Corrections in primary documents

1. If this is not a strict reporting form, then the document must be rewritten correctly and the damaged document must be destroyed.

2. Cross out the strict reporting form with a red oblique line from one corner of the sheet to the other and make the entry “cancelled.” Do not destroy the damaged form.

IN federal law 402-FZ “On Accounting” describes all accounting and primary documents. They are needed mainly for tax purposes - as documents that confirm the expenses you have incurred and the correctness of determining the tax base.

Primary documents must be stored for 4 years. During this time, the tax office may request them at any time to check you or your counterparties. “Primary” is also used in litigation in disputes with counterparties.

Primary accounting documents are drawn up at the time of business transactions and indicate their completion. The list of documents accompanying a particular transaction may vary depending on the type of transaction. The preparation of all necessary primary documents is usually carried out by the supplier. Particular attention should be paid to those documents that arise during transactions where you are the buyer, because these are your expenses, and therefore you are more interested in complying with the letter of the law than your supplier.

Separation of primary documents by business stages

All transactions can be divided into 3 stages:

Stage 1. You agree on the terms of the deal

The result will be:

• contract;
• an invoice for payment.

Stage 2. Payment for the transaction occurs

Confirm payment:

an extract from the current account, if the payment was made by bank transfer, or by acquiring, or through payment systems where money is transferred from your current account;

• cash receipts, receipts for cash receipt orders, strict reporting forms - if payment was made in cash. In most cases, this payment method is used by your employees when they take money on account. Settlements between organizations are rarely in the form of cash.

Stage 3. Receipt of goods or services

It is imperative to confirm that the goods have actually been received and the service has been provided. Without this, the tax office will not allow you to reduce the tax on money spent. Confirm receipt:

• waybill - for goods;
• sales receipt - usually issued in conjunction with a cash receipt, or if the product is sold by an individual entrepreneur;
• certificate of work performed/services rendered.

Mandatory primary documents

Despite the variability of transactions, there is a list mandatory documents, which are issued for any type of transaction:

• contract;
• check;
• strict reporting forms, cash register, sales receipt;
• invoice;
• certificate of work performed (services rendered).

Agreement

When carrying out a transaction, an agreement is concluded with the client, which specifies all the details of the upcoming business transactions: payment procedures, shipment of goods, deadlines for completing work or conditions for the provision of services.

The contract regulates the rights and obligations of the parties. Ideally, each transaction should be accompanied by a separate agreement for the supply of goods or services. However, with long-term cooperation and the implementation of similar operations, one can conclude one general agreement. The agreement is drawn up in two copies with stamps and signatures of each party.

Some transactions do not require a written contract. For example, a sales contract is concluded from the moment the buyer receives a cash or sales receipt.

An invoice for payment

An invoice is an agreement under which a supplier fixes the price of its goods or services.

The buyer accepts the terms of the agreement by making the appropriate payment. The form of the invoice for payment is not strictly regulated, so each company has the right to develop its own form of this document. In the invoice, you can specify the terms of the transaction: terms, notification of advance payment, payment and delivery procedures, etc.

In accordance with Article 9-FZ “On Accounting”, the signature of the director or chief accountant and seal are not required for this document. But they should not be neglected in order to avoid questions from counterparties and the state. The invoice does not allow you to make demands on the supplier - it only fixes the price of the product or service. At the same time, the buyer retains the right to demand a refund in the event of unjust enrichment of the supplier.

Payment documents: cash receipts, strict reporting forms (SSR)

This group of primary documents allows you to confirm the fact of payment for the purchased goods or services.

Payment documents include sales and cash receipts, financial statements, payment requests and orders. The buyer can receive the order from the bank by paying by bank transfer. The buyer receives a cash or goods receipt from the supplier when paying in cash.

Bill of lading or sales receipt

Sales receipts, as we said above, are issued when selling goods to individuals or by the individuals themselves.

Invoices are used primarily by legal entities to register the release/sale of goods or inventory items and their further receipt by the client.

The invoice must be prepared in two copies. The first remains with the supplier as a document confirming the fact of transfer of goods, and the second copy is transferred to the buyer.

The data on the invoice must match the numbers on the invoice.

The authorized person responsible for the release of goods must put his signature and the organization’s seal on the invoice. The party receiving the goods is also obliged to sign and certify it with a seal on the delivery note. The use of a facsimile signature is permitted, but this must be recorded in the contract.

Certificate of services rendered (work performed)

is a two-sided primary document that confirms the fact of a transaction, the cost and timing of services or work.

The act is issued by the contractor to his client based on the results of the provision of services or work performed. This primary document confirms the compliance of the services provided (work performed) with the terms of the concluded contract.

Invoice

An invoice is a document that is needed solely to control the movement of VAT. Invoices are usually issued in conjunction with delivery notes or acts. There are invoices for advance payments.

This primary document is strictly regulated. He contains:

• information about amounts of funds;
• texture part.

An invoice is the basis for accepting the presented VAT amounts for deduction. All enterprises paying VAT are required to write it out.

Lately, the universal transfer document (UPD) has become popular. This document replaces the pair invoice + invoice or act + invoice.

Conduct business in a convenient online service for calculating salaries and sending reports to the Federal Tax Service, Pension Fund and Social Insurance Fund. The service automatically generates primary documents and UPD.