All primary documentation is a confirmation financial activities companies. These accounting documents will first of all be required by regulatory authorities during verification. Therefore, increased requirements are imposed on the maintenance and storage of such papers.

Primary documentation, or as virtuoso accountants call it, primary, is proof of the company's financial affairs. Moreover, having legal force, these papers can either help the company in contentious issues, or substitute her footboard. These documents are: contract, invoice, payment documents, bill of lading, invoice, sales receipt and others.

Forms of primary documents are unified. If necessary, additional lines are added to the form, but at the same time keeping the main ones. This is indicated in the Regulation on accounting and bookkeeping in the Russian Federation (Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (as amended on March 26, 2007 No. 26n). The exception is forms for maintaining cash transactions(Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20).

All changes and additions that are made to the standard form are approved by order of the head of the company.

The organization independently develops forms of primary documents if there is no unified form in the catalog required form. Mandatory condition: such forms must contain the necessary details.

1. What is the name of the document.
2. When compiled.
3. Information about the organization that compiled the document.
4. Indicate what a specific business transaction for this document includes, the cost of the transaction (in cash or in kind).
5. Enumeration of persons responsible for drawing up the document under the obligatory signature.

The above details are mentioned in the Federal Law "On Accounting".

All primary documents must be submitted to the accounting department in a timely manner. Compliance with the chronology of entering information is one of the main conditions for competent accounting.

For convenient accounting, the entire primary is classified into groups - a table:

Group name	What is included
Organizational and administrative documents	These include orders, powers of attorney, instructions. That is, these are papers that give the "green light" to business transactions.
supporting documents	Overhead sheets, acceptance and delivery certificates, incoming cash orders - they confirm the fact of the business transaction. The data entered in these documents are subject to mandatory entry into accounting registers.
Accounting documents	They are used in the absence of standard unified forms, in the aggregate processing of supporting and administrative documents. For example, an expense order is considered both an administrative and a justifying document. The payroll simultaneously indicates the need for payment according to the list, and confirmation of the payment.

And one more successful invention of the accounting service is the workflow schedule. Please note: the form of the schedule should be reflected in the accounting policy of the organization.

Workflow schedule

The corresponding rows and columns reflect the data on the movements of reporting documents. A huge plus of this schedule is that all issued documents are under control. The main thing is not to forget to make the appropriate entries.

We fill in the rules

Let's start with the fact that the primary, handed over to the accounting department, must be checked. What to check:

1. Volume of filling (all necessary lines and sections are filled).
2. Correctness of filling (the entered data must correspond to the place of entry, contradictions in the data are unacceptable).
3. Reliability of information (checking mathematical operations, reconciliation with accompanying documents).

The verified document is subject to entry into the accounting registers.

Tip: to avoid the error of re-reflecting a document in accounting, you should do the following. On the reverse side of the form, the date and registration number in the register are indicated.

How to fill out primary accounting documents in 2017

• All entries that are made in the primary accounting documents must have a long shelf life.
• It is allowed to use paper documents along with electronic ones, which must be signed digital signature(Federal Law 402-FZ of December 6, 2011).
• The use of printing is obligatory on those documents where space is allocated for this.

From 04/07/2015 the right to work without a round seal was received joint-stock companies and limited liability companies (Federal Law 82-FZ of 04/06/2015). Check what is written in the Charter regarding the use of the seal. If the company continues to use the seal, then no changes to the Articles of Association are required. The term for making such changes to the company's Articles of Association is not specified by law. But it is not worth delaying the changes, so as not to introduce a lot of contradictions into the financial documents.

• Comparison of monetary and natural indicators. It is not necessary to indicate both at once, one is enough (Federal Law 402-FZ). It happens that it is more convenient to indicate any one indicator (for example, when moving materials within a company, a natural indicator is used). In the act of acceptance and delivery of services, it is more convenient to indicate only cost information, but to avoid misunderstandings, the types of services are additionally listed.
• The presence of the signature of the responsible person. The law of the Russian Federation does not say anything about a facsimile signature on primary documents. In the letter of the Federal Tax Service of the Russian Federation No. 3-1.11.469 dated September 23, 2008, the position of the tax service regarding facsimiles on documents is considered.
• The currency in which the document is drawn up. Main currency unit- ruble. Even when the terms of the contract speak of conventional units. Because all operations in accounting are evaluated in rubles (FZ 402-FZ of 12/06/2011). No one forbids making additional columns indicating the amounts in foreign currency, but the column indicating the amount in rubles must be mandatory. Otherwise, there is a risk of cost deductions and VAT deductions.

List of primary documents

Treaty

The concept of "contract" is regulated by Art. 420 of the Civil Code of the Russian Federation. The contract is an agreement on the emergence (change) or termination of rights and obligations between the parties. Each party must carefully read the terms of the agreement. Upon agreement, the signature and seal of each of the parties is put. The contract as a primary document has full legal force, each party must have one signed copy. All points stipulated by the content must be fulfilled by the parties to the contract in accordance with their obligations. Disputes are resolved either amicably or through litigation.

And one moment. Not for all situations, the conclusion of a contract is a recognition of mutual rights and obligations. The check received when purchasing a product or service is recognized by the same contract.

Check

The invoice received from the seller of goods or services refers to primary accounting documents. Based on the amount indicated in the invoice, the buyer makes payment. In payment documents, a desirable reference to this document (for example, in the payment there is the phrase "payment according to invoice No. 35/7 dated January 31, 2017"). Situations are not ruled out when it will be difficult to prove that payment was made specifically for a specific account.

For the buyer of the goods (services), the presented invoice is a kind of guarantee that the seller will not change the fixed price within the stipulated period (1–5 days). The validity period of the invoice for payment is prescribed by the seller. Within the specified period, the buyer makes payment.

An invoice for payment

If payment for a number of reasons is not possible (for example, problems with the accounting computer network, financial overhead), then it is advisable to notify the seller about the situation, preferably in advance. It is possible that the date of the invoice will change, but the terms of the purchase will remain the same.

Payment documents

This type of accounting documents includes: checks for payment (commodity, cash), money orders, payment requirements.

When buying goods (services) for cash from the cash desk of the organization, you should definitely keep the cash receipt and transfer it to the accounting department.

cash receipt

If the check does not indicate what the payment is made for in cash, then a sales receipt must be attached to the cashier's check. It contains an inventory of the purchased goods (services), indicates in what quantity and at what price the payment was made. The sales receipt is stamped by the seller, the signature of the person responsible for the sale of goods (services).

A sales receipt without a cash receipt is recognized as a primary document, since an individual entrepreneur has the right to work without a cash register (with a mandatory condition for issuing a sales receipt).

A sales receipt issued by an individual entrepreneur without the use of cash registers

This is indicated in the law of the Russian Federation 54-FZ "On the use of cash registers in the implementation of cash settlements and settlements using payment cards"(relevant in 2017).

When paying for goods (services) between legal entities a bill of lading is issued through the current account.

Packing list

Each of the parties is drawn up according to the model (the presence of the signature of the responsible persons and the seal is required). The amounts of money indicated on the consignment note and on the invoice must match. In some cases, it is convenient to use a facsimile signature, this fact should definitely be written in the contract for the supply of goods (services).

When paying according to the issued invoice for goods (services), a payment order is issued through the current account.

Payment order

This is a unified form of a document, most often filled out on computer technology. The payment prepared for payment can be transferred to the bank on paper, or using the special banking program "Clint-Bank" (which is much faster). Before sending, it is necessary to check all the details of the payee in order to avoid misunderstandings, especially if you are working with a counterparty for the first time. Be sure to fill in the details of what you are paying for. A detailed description would be useful, with the obligatory indication of the account details (date, number).

A payment request is a primary document in which the creditor requires the debtor to repay the debt through the bank.

Payment Request

There is a demand without acceptance: in this case, the money is debited from the debtor's account automatically. The acceptance requirement implies the existence of the debtor's acceptance. However, the agreement may stipulate the conditions for the return of the resulting debt, in which case the return of the debt through the bank is carried out without acceptance.

The invoice form is used in cases where VAT is recorded.

Invoice

Draw them up to waybills, acts. An advance payment under a contract is also a reason for issuing an invoice. VAT is deducted according to the invoices and invoices attached to the invoices. It would be useful to mention that all VAT payers are required to issue invoices. Filling out forms is much more convenient with the help of automated programs.

Making changes

It is strictly forbidden to make changes to cash and bank documents (Article 9 of the Federal Law of the Russian Federation “On Accounting”).

It is permissible to make changes to other primary documents, but on condition that all participants in the business transaction are aware of the amendments being made. Awareness of the amendments among the participants is confirmed by their signatures indicating the date of the amendments.

The correction is made as follows: the incorrect entry in the document is carefully crossed out with a thin line. At the same time, the strikethrough is clearly readable. Above the correction or next to it, the correct version of the entry is entered. Next to the crossed out one, or where there is enough free space, the inscription “Believe corrected” is made. Full name is indicated. person who made the change, date and signature.

How many years to keep accounting records

Storage

The best place to store the primary is the archive. It is important to properly prepare documents for archiving:

• Sort in chronological order.
• Complete set by type.
• Binding and filing documents into folders.
• Completion of an accompanying note.

It is important to ensure the safety of accounting registers from unauthorized corrections. Correction of errors is allowed to be made only in an official way, with the signature of the person who made the amendment. For your information, it is in the registers that information about primary documents accepted for accounting is accumulated.

There was also a trade secret here: the contents of the registers are it. Disclosure of information about the content is punishable by the law of the Russian Federation.

Storage duration

The Federal Law of the Russian Federation "On Accounting" (Article 17), as well as archival legislation (Order of the Ministry of Culture of the Russian Federation of August 25, 2010 No. 558) provides for the period of storage of company documents. For primary accounting documents, this period is at least 5 years.

The storage period begins to count from January 1 of the year following the year the document was placed in the archive.

If the organization has violated the terms of storage of the primary, then the inspection bodies have the right to impose penalties (Article 120 of the Tax Code of the Russian Federation). The amount of the fine is from 10 thousand to 40 thousand rubles, depending on the degree of violation.

By the way, only three-year-old documents will be relevant for inspection by the tax authorities. For the absence of a primary organization of an older period, inspectors are not entitled to fine under Article 120 of the Tax Code of the Russian Federation.

The accounting service of the company is obliged not only to keep a competent record of primary documents, but also to ensure their safety. Only in this case, the claims of the tax authorities will be unfounded.

This training course involves learning 1C from scratch. For beginners, 1C training should always begin with the input of primary documents. The course is designed to train operators involved in the preparation of primary accounting documentation, accountant assistants, or for those who are just going to work in this or a related direction. The 1C basic course deals with the creation and processing of the most common documents in practice. To master the course material, it is not necessary to have knowledge of accounting theory. The basics of working with the 1C Accounting Enterprise configuration are considered using the example of a production and trade organization (DOS). Thus, this training course 1C Accounting is focused primarily on users involved in data entry, but not their processing. The course is accompanied by the necessary study materials, including homework assignments.

Since the training is individual, enrollment is limited. For free time, check the class schedule section.

Pre-registration on the website is required to enroll in classes.

Have questions about training?
Request a call back!

Complete 1C training from scratch

Probably everyone at least once came across the following job ad: "... required accountant for issuance of primary documentation..."; no less often you can find vacancies for a 1C operator. What can this mean in practice? Most often, this means that you only have to draw up a certain limited number of these very primary documents in the 1C Accounting program, that is, enter incoming data into the program. In this case, as a rule, someone else is engaged in summarizing the work of the company.

You can immediately make a reservation that in the program 1C Accounting 8 there are a very large number of documents. And not all of them are often used. And some are not used at all in the activities of a particular organization. It depends primarily on the type of business, of course. There are a lot of different types of activities and each has its own characteristics, however, there are a number of documents that are required almost always (incoming and outgoing cash orders, purchase and sale documents, personnel and banking documents, etc.).

Having studied the process of entering primary accounting documents into the program during this 1C basic course, you can easily cope with the typical daily tasks of an assistant accountant. The now most popular configuration of 1C "Enterprise Accounting" of the eighth version allows you to enter primary documents into the database not only for a professional accountant, but also for a beginner in accounting. To do this, you need to be trained to work in the 1C program.

The training course for the 1C operator involves solving a cross-cutting problem, which deals with bookkeeping at a manufacturing and trading enterprise (legal entity). Accounting is carried out with VAT. The solved examples are connected with each other and allow not only to learn how to introduce different types of "primaries", but also to trace their relationship. In the process of entering documents, I also pay attention to typical (and not so) mistakes that most users make who do not have the appropriate experience.

I want to pay special attention to the fact that an erroneously drawn up document can sometimes be carried out without problems, and the error will become clear, for example, at the close of the month or even later. Entering documents is one of the important areas in 1C and you should not treat it inattentively in any case.

Having been trained to work in 1C "from scratch" in the courses of the 1C operator, you will learn, in addition to entering the documents themselves, to work with internal reports, which is also often necessary in practice. Global settings such as accounting policy, are not considered in this course, which allows you to skip the study of information you do not need. It was with the aim of leaving only the most necessary that I created a separate basic course on entering primary documents; it also allowed to significantly reduce the cost of the training course.

If you only need to enter primary documents, then this 1C: Accounting 8 training course will help you quickly and efficiently get started as a 1C accountant.

About the benefits of Skype lessons

All the training courses offered are the usual "live" communication, and not a set of training materials. You can read more about the method of conducting classes at the link.

Course Curriculum

This is an approximate list of training materials discussed in the 1C operator course. The number of list items does not reflect the proportion of time in the course. The main part of the course is the solution of a single end-to-end task, that is, the input of primary documents and other operations. You can download the task of the basic course 1C below.

Hide List

Oh! JavaScript is disabled in your browser!

• General information about the program 1C Enterprise. platform and configuration.
• The difference between the duties of the 1C operator and the chief accountant.
• Program interface. Predefined interface types. Customizing the interface to the needs of the user.
• Interface. General operations, the same throughout the program.
• Printing documents. Print to a file for transfer to another computer.
• Export of printed forms of documents to an external file.
• Sending documents by email
• Editing printed forms.
• Set date and other default settings.
• Date entry features. Features of filling in some other types of fields in the program.
• Using the calendar and calculator.
• Service message window.
• The main reference books of the program.
• Chart of accounts.
• The concept of a document in the 1C program.
• The concept of conducting a document. The difference between recording and conducting. Cancellation and redeployment.
• Features of changing the date / time of posted and unposted documents.
• Are all documents held?
• Atypical use of documents.
• Group operations on directories and documents.
• Lists of documents and magazines. Search for documents.
• Removing objects. Features of removal in 1C.
• Completion of the main directories. Consequences of incorrect filling in the future.
• Enter information about employees. Personnel operations.
• Payroll templates.
• manual operations.
• Cash documents.
• Settlements with accountable persons
• Correction of postings in documents.
• Primary VAT documents.
• bank documents.
• Data exchange with a bank client.
• warehouse documents.
• Production documents and accounting of materials
• Purchase and sale documents.
• Product price management.
• Settlements.
• Accounting for fixed assets.
• Payroll documents.
• Control of completeness of input of documents.
• Typical mistakes when entering documents.
• Concept of internal reports. Setting up reports.
• Using processing to increase the efficiency of work in the program.
• Acceleration of work in the program with the help of "hot" keys.
• Using the help system.

Course Curriculum

Course materials

You can download the study material for the course. A part of the document is given.

If you do not have 1C: Accounting

Since the course does not include the creation of an infobase, as well as its setup and input of balances, for training purposes I have a pre-prepared base in which all this is already there. In order to prevent conflict between platform and configuration versions, the database was created in the official training version of 1C, so I recommend training in it.

If you cannot install the program yourself, I will do it remotely.

If you want to take 1C training in your working version, then this is possible by mutual agreement. In this case, during the course, it will be necessary to additionally set all the settings, as well as enter the initial balances necessary in the future to solve the cross-cutting problem, which may (not necessarily) lead to some increase in the duration of the course.

If you have any questions, the answers to which you did not find on the site, please contact me. Details in the section Contacts
18 classes /(36 hours) / 14 400 rub.(18,000 rubles when paying for lessons)

Primary documentation in accounting

Welcome, dear readers, to my blog!

Usually, I check my work mail every day, but this week it didn’t grow together, and a lot of letters have accumulated. Today I decided to disassemble 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 the work of an accountant.

During my studies, this topic was not the most important, and it was difficult to master it in theory, but when I got a job, I had to catch up. Let's analyze all the nuances in advance in order to avoid difficulties in the future. In the previous topic, we discussed accounting registers, I know, a little complicated, but after today's article it will become a little easier.

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

• The concept and purpose of the primary documentation of the enterprise.
• Mandatory details and changes to primary documents are acceptable.
• Groups, types, levels of detail and possible editing of documents.
• Terms of validity and storage of primary documentation.

The main goal is to learn to distinguish the primary document from the rest of the mass of no less important papers, to remember their details and types. I promise it will be interesting, let's get started!

How to work 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 be working with are divided into two groups:

• Received from someone;
• coming from you.

How to work with incoming documents?

1. Determine: is this document accounting?

A document accepted for accounting must contain information that is essential for reflection in accounting, that is, it must contain information about any business event that has taken place.

For example, a cash receipt “talks” about paying someone (expenditure of money), an invoice - about the movement of goods and materials (income-expenditure), etc. But, for example, an employee’s application with a request to issue an advance payment 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 if this document applies to your organization or not?

The document, in other words, must be related to this enterprise, that is, 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 is possibly just a mistake. Or it may be that the employee consciously seeks to write off accountable amounts from himself.

It is also possible that documents for the purchase of goods and materials (works, services) are deliberately issued to this enterprise in order to receive 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 thing - perhaps the counterparty has no reason to write out this document to you, that is, you do not have a contractual relationship with them.

For example, the power supply company billed you without realizing that another organization, such as a landlord, is paying for the electricity you consume.

3. Check the details.

The counterparty is responsible for the correctness of his details himself. Now many enterprises use computer programs and therefore, as a rule, they do not make mistakes in their details, although this does happen. But your details should be double-checked - they can often contain errors.

Separately, it must be said about handwritten documents - in addition to the fact that there are errors in them, it also happens that the document is fake, that is, for example, they were issued on behalf of a non-existent enterprise.

Whether such an enterprise exists or not can be 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 authentic, i.e. of the people to whom they belong, and these people must have the right to sign such documents. Documents cannot be facsimile signed.

There can be several seals in one organization. Check if the seal is on this document. For example, the invoice should not be stamped with the inscription "HR Department".

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

4. Did the event recorded in the document actually occur?

It is possible that the supplier did not supply you with these items or did not provide you with these services. Or perhaps the counterparty issued an invoice for a larger volume, price, and, accordingly, the amount.

For example, the goods specified in the invoice were not delivered to your warehouse. Your specialists should accept (confirm) this document. In this example, this must be confirmed by the warehouse manager 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 it must be confirmed by an economist - marketer or supplier.

5. Determine which period the document belongs to.

Periods can be:

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

It depends on whether you need to take this document into account. Yes, it also happens that, for example, they bring an Invoice for the past period - it is at your discretion 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, it will necessitate adjusting 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 the last year can be very difficult to correct. The choice is yours;

Perhaps you already had (have) this document. Then either this 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 turnovers, that is, it will unreasonably increase certain amounts.

6. Determine which accounting section 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 a regulation of documents by sections of accounting. This can be read in any accounting textbook. For example, a Bank statement is a document of the “Bank” section, the register where you file this document is also called.

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

Determine what the received goods and materials are for your company: material, goods, fixed assets, intangible asset or service / work (and this happens)?

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

The product, unlike the material, is not used in the work, it is purchased for further sale, that is, for sale. This is his only difference. But in practice, paper, gasoline, and cement can be a commodity - depending on what we trade.
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 a few years of operation, they will remain a table, a computer, and a car. Only in the process of operation does depreciation (wear and tear) of the OS occur.

In the 1C program, OS are called fixed assets.

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

Ask yourself the question: did we actually receive this product on hand? No. Then - this is a service (work) and this document must be received accordingly.

7. In what register (magazine) will you file this document?

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

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

Therefore, it is better to process documents as soon as possible after receipt. Documents postponed for objective reasons should be finalized as soon as such an opportunity presents itself.

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

Some documents may have some consequences in the future. For example, the Notification of the tax committee may cause unpleasant consequences in the future: account arrest, etc. Therefore, such documents must be dealt with immediately, postponing all other matters.

There are also documents that can have unpleasant consequences after you confirm their correctness. For example, an act of reconciliation 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 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 quantity of goods.

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

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

Documents, the expected receipt of which you know, must be required from the counterparty or the responsible employee in case of not receiving on time.

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

Primary documents in accounting

Basis for entries in registers accounting are source documents.

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

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

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

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

Codes for which there are no references to all-Russian classifiers (for example, columns with the name “Type of operation”) are intended to summarize and systematize information when processing data by means of computer technology and are affixed according to the coding system adopted in the organization.

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

Only those documents that are not contained in the albums of unified forms can be developed independently.

Details of primary accounting documents

TO required details primary accounting documents include:

• Title of the document;
• the date of its compilation;
• the name of the organization on behalf of which the document is drawn up;
• the content of the business transaction in kind and value terms;
• the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;
• personal signatures of the said persons.

Timely and high-quality execution of primary accounting documents, their transfer to the accounting department in due time 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 entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant. Instead of the head and chief accountant, other officials can sign in primary documents, but their list must be approved by the head of the organization and agreed with the chief accountant.

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

Document types

All primary documents can be divided into the following groups:

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

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

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 permissive and justifying. These include, for example, an expense cash warrant, payroll, etc.

Document flow chart in the organization

For proper management primary accounting a workflow schedule is developed and approved, which determines the procedure and terms for the movement of primary documents within the enterprise, their receipt by the accounting department.

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

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

Accounting registers

After acceptance, information from the primary document is transferred to accounting registers, and a mark is made on the document itself to exclude the possibility of it dual use(for example, the date of entry in the accounting register is entered).

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

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

In appearance, accounting registers are:

1. books (cash, main);
2. cards (accounting for fixed assets, accounting for materials);
3. magazines (free or graphed sheets).

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

1. chronological (logbook);
2. systematic (general ledger of accounts);
3. combined (magazine orders).

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

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

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

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

For archiving, documents are selected in chronological order, completed, bound and filed into folders. The 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 substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction.

Persons who have gained access to information contained in accounting registers and internal financial statements are required to keep commercial 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 federal law“On Accounting” it is not allowed to make corrections to cash and bank documents.

Corrections can be made to other primary accounting documents only upon 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 requisite of the primary document, which is subject to correction, is crossed out with a clear but thin line, so that the original value (content) of the corrected requisite is visible. Next to it, a hand-written note is made “to believe Corrected”, and the correction is certified by the signature of the person who made the correction, indicating the surname and initials.

Terms of storage of primary accounting documents

In accordance with Art. 17 of the Federal Law "On Accounting" organizations are required to keep primary accounting documents, accounting registers and financial statements within the time limits established in accordance with the rules for organizing state archives, but at least five years.

Recovery of primary documents

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

In a number of regulations, only the terms of storage of primary accounting documents are determined. The legislation does not establish what the organization should do in case of loss of documents for reasons beyond its control. In the Letter of the UMNS of Russia for Moscow dated September 13, 2002 No. 26-12 / 43411, it is recommended to the head of the organization in case of loss or destruction of primary documents:

• appoint by order a commission to investigate the reasons for the loss, destruction of primary documents, to participate in which, as necessary, representatives of the investigating authorities, security and state fire supervision are invited;
• take measures to restore those primary documents that are subject to restoration and storage within the period established by law. For example, copies of traffic statements Money on bank accounts can be obtained from banks in which 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 absence of such contacts. Thus, for objective reasons, the organization will not be able to restore all the 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 to avoid possible liability, and the absence of primary documents may result in a fine in accordance with Art. 120 of the Tax Code of the Russian Federation.

In this case, the taxpayer has three options:

1. If possible, restore lost documents (at least partially).
2. Make corrective entries for undocumented expenses and reflect corrections in the revised income tax return for reporting year, after all, expenses that are not documented in tax accounting are not recognized as expenses.
3. Provide an opportunity for representatives of the tax authority in case of tax audit 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 seized only by 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.

By letter of the Ministry of Finance of the RSFSR No. 16/176 dated July 26, 1991, the Instruction on the procedure for the seizure by an official of state tax office documents testifying to 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 bodies conducting the seizure of documents, to make copies of them indicating the reason and date of the seizure.

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

What are primary accounting documents

Primary documents are considered to be those that register certain economic actions that have already been carried out. You can leave an entry in accounting and enter it in 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 the primary accounting documents are documentary evidence of transactions that are related to the economic activity of the entity and have brought some economic effect.

Classification

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

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

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

Primary accounting documents: list

As a rule, the 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 responsibility of the parties and financial questions. In general, all the conditions that are somehow related to the transaction are indicated here. Note that for some transactions, the written form of the contract is not required. So, from the moment the buyer receives a sales receipt, the transaction is considered concluded.
2. Accounts. With the help of documents of this type, the buyer confirms the willingness to pay for the goods (services) of the seller. In addition, the invoices may contain additional terms of the transaction and fix the specific prices that the seller sets for his 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 on the basis of the invoice.
3. Packing list. It displays complete list 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. Transfer-acceptance act. It is compiled on the basis of 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 host.
5. Settlement sheets. They display all issues related to the calculation of wages with hired personnel. Moreover, all information related to 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 credit and debit cash orders, and in addition, the cash book. They contain information on various financial transactions carried out as part of the implementation.

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 extends its action exclusively within the jurisdiction of this company. Thus, this category consists of those documents that are necessary for the effective maintenance economic activity within one company. At the same time, if the document is received by the company from the outside or is compiled by the company's specialists and subsequently transferred to other legal entities ( tax authorities, customers, etc.), it will be recognized as external.

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

1. Administrative (organizational). They indicate the information that must be communicated to the knowledge of the employees of the company, structural divisions and branches and their managers. With their help, the company gives certain orders, which will have to be carefully followed. This group includes a variety of orders, orders and much more.
2. Executive (acquittal), which initially display facts confirming the performance of certain business operations and their completion.
3. Accounting documents. This category is generalizing and is needed to systematize the 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 can simultaneously contain the key features of organizational and supporting documentation. The most striking examples here are various cash warrants, claims, advance reporting, and more.

Accounting registers and their classification

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

Based on the mechanisms of maintaining the register, 3 more groups can be distinguished:

1. Chronological, in which all events that have occurred are indicated with strict adherence to time frames. That is, first you need to specify 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 you can not take into account any action.
2. systematic, in which initially all transactions are entered in the form economic indicators. Thus, registers of this type reflect the economic effect of completed business transactions and analyze the 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 a question about what relates to primary accounting documents, and what requirements are imposed on them. Several provisions are enshrined at the legislative level, which 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 compiled the specified document (full name of the enterprise);
• the essence of economic activity related to this document;
• financial calculations regarding the transaction;
• signatures of officials responsible for the deal, and their initials.

Sample primary accounting document

Documentation rules

The legislator establishes certain rules for the preparation of primary accounting documents. So, one of the key requirements is accuracy and the absence of any grammatical and punctuation errors and typos. If tax office will find certain shortcomings, the violator will have to redo the document again, and in case of repeated violation, you can get fined. In general, on this issue, close attention should be paid to the following recommendations:

1. It is allowed to use ballpoint and ink pens, special computing equipment and computers.
2. Drawing up can be started when it is supposed to carry out some business transactions that need to be displayed. At the same time, in exceptional situations, it is quite possible to issue a document after the completion of the transaction.
3. All calculated data must be displayed both in numerical form and in writing. Thus, there should be a copy-book next to each number.
4. It is extremely important to fill in all the details indicated on the form. If for some reason there is no information, you can not leave an empty line. It should have a dash in it.

If you do not follow these recommendations, you may encounter significant difficulties. So, if the tax service, during the audit, recognizes the document as incorrect, there will be doubts about the correctness of the calculations and the determination of the tax base.

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

1. Contour fix. If incorrect information is indicated, it must be crossed out with a thin line, and the correct data must be indicated next to it. At the same time, a footnote must be placed 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 reflecting the receipt and expenditure of funds, this method will not be appropriate.
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 a document in a new way, you can make additional postings for the missing amounts in the current period or the next one.
3. Reversal. An incorrect entry is corrected using negative values. All incorrectly specified information is repeated in red ink, and the correct entries are indicated next to it.

The primary can be drawn up both in writing and in electronic form. Recently, many companies duplicate information and compile 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 economic entities the right to independently determine the form of the document, which will be further used in practice. Immediately after the document is issued, all data from it must be transferred to the accounting register.

Among the variety of software products for economic and accounting purposes, presented today on the domestic market, the 1C program occupies one of the leading positions. Thanks to such qualities as adaptability to the requirements of domestic legislation, ease of use, the ability to customize the system, taking into account the characteristics of a particular enterprise, the 1C program is gaining more and more users. It is no secret that in the labor market among economists, workers financial services, accountants and managers, the most demanded are specialists who are fluent in working with this system, so familiarity with it is one of the important conditions for successful professional activity.

The book you are holding opens a series of thematic teaching aids addressed to users of the program "1C 8.2". They assume a detailed consideration of the following areas: maintaining primary documentation, warehouse accounting, wages, personnel management, personnel and personalized accounting, accounting, management of a trading enterprise, etc.

This guide is designed to train a wide range of users to work with primary accounting documents in the program "1C Enterprise Accounting 8.2" (version 1.6).

Chapter 1. General information about the program

In the process of conducting financial and economic activities, any business entity has to deal with a great variety of various documents - contracts, shipping and monetary documents, powers of attorney, estimates, calculations, all kinds of acts / protocols / agreements, etc. A number of them are optional (for example, protocols of intent), while others may be subject to some convention. However, there is a category of documents, the work with which requires special responsibility, since the mistakes and inaccuracies made can turn into big troubles both for the enterprise as a whole and for individual officials. Such documents are called primary accounting documents. What unites these documents, and how can they be defined?

Primary accounting document- this is a document confirming the fact of a business transaction and drawn up by authorized representatives of the interested parties at the time of the transaction, and if this is not possible, then immediately after its completion.

Based on this wording, we can conclude that, for example, a bill of lading, a cash receipt order, or an act of work (services) performed are primary documents, but the contract or protocol for negotiating prices is not.

The 1C 8.2 program has extensive functionality for working with primary documentation. In this book, we will consider the procedure for working with shipping and accompanying documents, with primary warehouse documents, with retail trade documents, and also consider some documents that are essentially not primary, but standing next to them - in particular, to them include powers of attorney and invoices.

What are 1C family products?

1C has long and firmly occupied a leading position in the market for economic, financial and accounting software. Currently, the company offers a wide range of software tools designed to solve a variety of accounting and management tasks.

At its core, any 1C software product is a complex use of a technological platform and one or more configurations. The technology platform is the base on which the use of the program is based, and the configuration specifies the direction of this use. In other words, the 1C technological platform is a kind of "frame" on which one or more configurations are "strung".

Today, 1C offers products based on two technological platforms - versions 1C 7.7 and 1C 8. Seven has been known, in general, for quite a long time, and is probably the most common product in its market segment. As for the G8, its active promotion began several years ago, and at present it is also one of the most popular software tools.

The capabilities of the programs of the 1C 7.7 family provide for the setting, organization and automation of accounting, personnel, operational trade, warehouse and production accounting, as well as the implementation of the calculation wages. The complex delivery includes a set of main components of the "1C: Enterprise" system, which are "Accounting", "Operational accounting" and "Settlement", as well as the main configurations: "Accounting + Trade + Warehouse + Salary + Personnel", "Accounting accounting”, “Trade + Warehouse”, “Salary + Personnel”, “Production + Services + Accounting”, “Financial planning”. The user can apply complex delivery configurations either separately (linking them through data exchange mechanisms) or together. However, you can purchase configurations separately - for example, only 1C 7.7 "Accounting" or 1C 7.7 "Trade and Warehouse". It should be noted that the most powerful application solution created on the basis of the 1C 7.7 technological platform is the “Accounting + Trade + Warehouse + Salary + Personnel” configuration.

However, at present, more and more users of the 1C system opt for products implemented on the basis of the 1C 8 technological platform. Developers offer a wide range of standard solutions: "1C: Accounting 8", "1C: Trade Management 8", "1C: Payroll and HR Management 8", "1C: Integrated Automation 8", "1C: Payment Documents 8", etc.

You can find more information about typical solutions of 1C Company on its websites at www.1c.ru and www.v8.1c.ru. And in this book we will consider one of the most popular standard solutions - the configuration "1C: Enterprise Accounting 8" (version 1.6), running on the technological platform 1C 8.2.

Description of the main operating modes

The program "1C: Accounting 8" has its own user interface for each mode of operation. This is a common practice - this approach is used in most Windows applications. For example, some interfaces are provided for data entry, others for selecting objects, others for viewing a list of objects, and so on. Here we will consider the main interfaces of the program that any user has to deal with.

After starting the program, its main window is displayed on the screen, which is shown in Fig. 1.1.

Rice. 1.1. Main program window

It is here that the user determines his further actions by choosing the appropriate mode of operation. This can be done using the main menu, toolbar or function bar located in the central part of the interface.

The selection of objects for further work is carried out in the selection or list interfaces. For example, to switch to the mode of working with any directory, you must select it in the selection window (Fig. 1.2), which is called up on the screen using the main menu command Operations > References.

Rice. 1.2. Directory selection window

In this window, you need to select the required object with a mouse click and press the button OK or key Enter.