1 s primary documentation for beginners. Primary documents
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 cash flow.
The Accounting Law requires that primary documents be prepared at the time of a 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 the accounting records of the enterprise.
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 on the 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, 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 buyers
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 are 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 record transactions on bank accounts, businesses use payment orders and bank statements.
Payroll accounting
When working with wages of employees, the following documents are required to be drawn up:
- 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
Introduction
Among the variety of software products for economic and accounting purposes presented on the domestic market today, the 1C program occupies one of the leading positions. Thanks to such qualities as adaptability to the requirements of domestic legislation, ease of use, and the ability to customize the system taking into account the characteristics of a particular enterprise, the 1C program is winning more and more users. It is no secret that in the labor market among economists, financial service workers, accountants and managers, the most in demand 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 in your hands opens a series of thematic tutorials addressed to users of the 1C 8.2 program. They involve a detailed consideration of the following areas: maintaining primary documentation, warehouse accounting, salaries, personnel management, personnel and personalized records, accounting, management of a commercial enterprise, etc.
This manual is designed to train a wide range of users in working with primary accounting documents in the 1C Enterprise Accounting 8.2 program (revision 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. Some of them are optional (for example, protocols of intent), while others may be subject to some convention. However, there is a category of documents, working with which requires special responsibility, since mistakes and inaccuracies can result in major troubles both for the enterprise as a whole and for individual officials. Such documents are usually 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 formulation, we can conclude that, for example, a bill of lading, a cash receipt order or an act of completion of work (services) are primary documents, but an agreement or a protocol for agreeing prices is not.
The 1C 8.2 program provides extensive functionality for working with primary documentation. In this book, we will look at the procedure for working with shipping and monetary documents, with primary warehouse documents, with retail trade documents, and also consider some documents that are not essentially primary documents, but stand next to them - in particular, to them include powers of attorney and invoices.
What are the 1C family products?
The 1C company 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 designed to solve a wide variety of accounting and management problems.
At its core, any 1C software product is a complex use of a technology platform and one or more configurations. The technological platform is the basis on which the use of the program is based, and the configuration specifies the direction of this use. In other words, the 1C technology platform is a kind of “framework” 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 widespread product in its market segment. As for the G8, its active promotion began several years ago, and currently it is also one of the most popular software tools.
The capabilities of the 1C 7.7 family of programs include the establishment, organization and automation of accounting, personnel, operational trading, warehouse and production accounting, as well as payroll calculations. The comprehensive delivery includes a set of main components of the 1C: Enterprise system, which are “Accounting”, “Operational Accounting” and “Calculation”, as well as the main configurations: “Accounting + Trade + Warehouse + Salary + Personnel”, “Accounting accounting", "Trade + Warehouse", "Salaries + Personnel", "Production + Services + Accounting", "Financial planning". The user can use integrated delivery configurations either individually (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”. Note that the most powerful application solution created on the basis of the 1C 7.7 technology platform is the “Accounting + Trade + Warehouse + Salary + Personnel” configuration.
However, nowadays more and more users of the 1C system are opting for products implemented on the basis of the 1C 8 technology platform. Developers offer a wide range of standard solutions: “1C: Accounting 8”, “1C: Trade Management 8”, “1C: Salary and personnel management 8”, “1C: Integrated automation 8”, “1C: Payment documents 8”, etc.
You can find out more about standard solutions from 1C 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 “1C: Enterprise Accounting 8” configuration (revision 1.6), running on the 1C 8.2 technology platform.
Description of the main operating modes
In the 1C: Accounting 8 program, each operating mode has its own user interface. This is common practice - this approach is used in most Windows applications. For example, some interfaces are provided for entering data, others for selecting objects, others for viewing a list of objects, etc. Here we will look at the main program interfaces 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 operating mode. This can be done using the main menu, toolbar, or function panel 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 need to select it in the selection window (Fig. 1.2), which is called up on the screen using the main menu command Operations > Directories.
Rice. 1.2. Directory selection window
In this window you need to select the required object by clicking the mouse and clicking the button OK or key Enter.
Also, selecting objects for viewing or editing can be done in the list interfaces. A typical example is working with documents: when you activate the corresponding command, a list window opens on the screen (Fig. 1.3), in which you select a document for further work.
NOTE
At the beginning of operation of the program with a newly created empty infobase, all interfaces in the list will be empty, i.e. there will not be a single position in them. To get acquainted with the program, it is recommended to use the demo database, which is usually included in the package.
Rice. 1.3. Typical list interface (receipt cash orders)
The list window contains a list of relevant positions (documents, organizations, counterparties, etc.). For each list item, general information is shown in the corresponding columns: date and document number, counterparty for the document, amount, type of operation, etc. (this is determined by the specific operating mode).
It is worth noting that the operating procedure in different list interfaces is largely similar. In other words, in the list window of cash orders, and in the list window of bank documents, and in the list window of documents for receipt of goods, and in many other similar operating modes, there are a number of similar, standard actions designed to perform certain operations. These actions are accessed using the corresponding menu commands Actions, opened by clicking the button in the upper left corner of the list window. Let's take a closer look at these commands, since when operating the program, most of them have to be used constantly. Along the way, we will get acquainted with several more typical program interfaces (filter settings, data display, etc.).
Add– using this command, the transition to the mode of forming a new position is carried out. When it is executed, an input and editing window opens on the screen. Team Add can also be activated by pressing the key Insert.
Copy– the command is intended to create a new position based on an existing one (namely, based on the one on which the cursor is placed in the list). This command is convenient to use when creating several positions of the same type, in which most of the details are the same. Team Copy also called by pressing the key F9.
Change– this command can also be called by pressing a key F2 and is intended to switch to the editing mode of the current position. The necessary actions are performed in the editing window, which opens on the screen when this command is activated.
Delete directly– using this command, you can quickly and permanently delete the current list item. When it is executed, the program issues an additional request to confirm the deletion operation. Activate the team Delete You can also press the key combination Shift+Delete.
Set deletion flag– this command (it can also be called by pressing the key Delete) is intended to mark the current list position for deletion. After completing it, the corresponding symbol will appear in the leftmost column. In the future, objects marked for deletion can be deleted using the program main menu command Operations – Deleting marked objects. You can uncheck the deletion mark at any time - to do this, you need to run this command again or press the key Delete.
Set date range– using this command, a filter is installed on the documents displayed in the list depending on the date of their creation. Filter parameters are configured in the window Setting the period(Fig. 1.4), which opens on the screen when this command is activated.
Rice. 1.4. Setting the date range
The figure shows that this window consists of two tabs: Interval And Period. On the tab Interval the beginning and end of the time interval are indicated (in other words, the type of time period), and on the tab Period– specific time frames. For example, if on the tab Interval values are set Beginning of the year And The end of the year, then by default the current year will be accepted as the filter condition; however on the tab Period You can choose not the current year, but, for example, last or the year before last. In a similar way, a filter can be set by any quarter, month, week or day. It is also possible to enter a custom period. If the checkbox is checked Use this period setting when opening, then the installed filter on the displayed data will be automatically applied each time the list window is opened.
Search by number– this command is recommended to be used when working with a large number of documents. It is designed to quickly search for the required document by its number in a specified time interval (note that the time interval does not have to be specified - in this case, the search will be conducted only by the document number). When this command is executed, the window shown in Fig. is displayed on the screen. 1.5.
Rice. 1.5. Search for a document by its number
In this window in the field Document Number using the keyboard or from the drop-down list, enter the number of the document you want to find. The time interval for searching is specified in the fields In the date range from to; the required values can be entered either from the keyboard or using the selection button located at the end of each field. When you click on this button, a calendar window is displayed on the screen in which the required date is selected. In field Types of documents the checkbox must be checked opposite the position corresponding to the type of document (in Fig. 1.5 this position is called Receipt cash order). The search process in accordance with the specified parameters is initiated by pressing the button Find; search results are displayed at the bottom of the window in the field Found. To quickly move to the desired position, place the cursor on it and press the button Choose– resulting in a window Search by document number will automatically close, and in the list window the cursor will be placed on the selected document.
Conduct– this command is intended to navigate the document on which the cursor is positioned. If the document date is less than the current date, then when this command is activated, a corresponding warning will be displayed on the screen with a proposal to post the document non-operatively. The document will be carried out after a positive response to this request. Immediately after posting the document, the corresponding attribute will be displayed in the leftmost column opposite it.
Cancellation– this command is available only when the cursor is positioned on a posted document, and is intended to cancel posting a document. After performing this operation, the sign of a posted document will disappear in the leftmost column.
Set selection and sorting of the list– using this command, you can configure the filter for the positions displayed in the list window. When you execute the command, the window shown in Fig. 1 opens on the screen. 1.6.
Rice. 1.6. Setting up selection parameters
Please note that the contents of the filter settings window may differ depending on the current operating mode. In Fig. 1.6 it is shown in the mode of working with cash receipt orders, and, for example, when working with documents for the receipt of inventory items or with powers of attorney, some of its parameters will be different. But in any case, the principle of operation in this window is the same.
The window for setting selection parameters consists of two tabs: Selection(this tab is open in Fig. 1.6) and Sorting. Let's look at the contents of each of them.
On the tab Selection filter parameters are configured. The left side of the tab contains a list of filter conditions ( Number, Organization, Type of operation and etc.). To select the required condition, you must select the corresponding checkbox. On the right, using the keyboard or using the selection button, the specific value of the selected filter is indicated: for example, in Fig. 1.6 filter selected Counterparty, accountable, and the filter value is Trading world. Between the filter condition and its value, you should select an option to apply the filter from the drop-down list ( Equals, Not equal, On the list, Not on the list etc. – different filter conditions have different application options). For example, in Fig. 1.6 for filter Counterparty, accountable option selected Equals. This means that after applying the filter, only documents that are executed on behalf of the counterparty will remain in the list Trading world. If you set the option Not equal, then all documents executed on behalf of the counterparty will be excluded from the list Trading world(simply put, using the option Not equal the return filter is turned on).
NOTE
Some users confuse the parameters Organization and Counterparty, accountable. It should be taken into account that the Organization parameter implies the name of the organization on behalf of which the document is drawn up, and the Counterparty, accountable parameter means the name of the counterparty for the document.
To select multiple filter values (for example, to specify multiple organizations), select the option On the list or Not on the list. In the first case, documents that correspond to the specified parameters will be shown, in the second, such documents will be excluded from the list (here there is an analogy with the options Equals And Not equal).
Rice. 1.7. List of filter settings
In this window, use the keyboard to enter an arbitrary name for the filter to be saved and click the button Save.
ATTENTION
Saving a filter is possible only if at least one condition is selected in it. Otherwise, the Save button in the Select List window will be unavailable.
In the future, to apply the saved filter, open the window List of selections, place the cursor in the appropriate position and press the button Restore– as a result in the window Selection and sorting on the tab Selection All parameters of the selected filter will be restored. To remove a filter from a window List of selections you need to place the cursor on it and press the button Delete. Button Close designed to close the window List of selections without selecting a filter, but using a button Reference Help information is called up.
On the tab Sorting configures the sorting of documents contained in the list window. The contents of the tab are shown in Fig. 1.8.
Rice. 1.8. Sorting settings
The right side of the tab contains a list of possible sorting criteria, and the left side contains those that need to be applied. Moving features from left to right and vice versa is done using the arrow buttons located in the central part of the tab. The order of using sorting elements and switching the sorting direction is done using the arrow buttons, which are located at the top left of the tab. If you check the box Use this sorting setting when opening, then the next time you open the list window, all positions in it will be sorted by default in accordance with the current sorting settings.
To apply filter and sort settings made in the window Selection and sorting, you should press the button OK; via button Cancel exits this mode without saving changes. Button Reference is intended to call up help information.
Selection by current value– this menu command Actions is also intended to enable a filter on the displayed data, and the current value is accepted as the filter condition. The current value refers to the value of the list box cell in which the cursor is positioned.
Selection history– this submenu is available only after the filter has been applied at least once in the current work session. With its help, you can quickly select any of the previously applied filters.
Disable selection– this command is available only after applying a filter and is intended to disable it.
Sorting– using the commands of this submenu, you enable the required data sorting mode in the list. The most popular options are by document number or date.
Using the commands in the submenu Actions > Based on, you can quickly switch to the mode of generating a new document based on the current document, and the new document will be of a different type. For example, based on an incoming cash order, you can quickly generate an outgoing cash order, or an issued invoice, etc., using the appropriate command of this submenu.
List setup– using this command, you switch to the mode for setting up the presentation of information contained in the window. When the command is executed, the window shown in Fig. 1 opens on the screen. 1.9.
Rice. 1.9. List setup
Note that the contents of this window may depend on the current operating mode. For example, when working with cash orders, the set of parameters in it will be slightly different from the same window in the mode of working with powers of attorney or documents for the receipt of inventory items. However, this does not change the principle of operation.
This window consists of two tabs: Columns And Others. On the tab Columns by checking the appropriate checkboxes, you should specify the columns that will be displayed in the list window. By default, all checkboxes are selected. Changing the order of columns in the list is done using the arrow buttons, which are located at the top left of the tab. If necessary, you can quickly return to the default setting - to do this, use the Standard Setting button.
Tab Others includes the following parameters:
When opening, restore position– if this checkbox is checked, then when the window for the list of cash receipt orders is opened, the cursor will be placed in the same position where it was when the window was last closed.
When opening, go– the value of this field is selected from the drop-down list. Possible options - To the beginning of the list(in this case, the cursor when opening the window will be located at the first position of the list), To the end of the list(the cursor will be placed at the end of the list) or Automatically.
Update automatically every... seconds– the use of this parameter is advisable in cases where, during one session of working with the list, changes may occur in it made by other users (for example, some documents were added or deleted). If the checkbox is selected, you must specify the time interval in seconds after which the list should be automatically updated.
These are the main actions that the user can perform when working in the list window.
Note that list interfaces can have different views. In Fig. Figure 1.10 shows a two-pane list window.
Rice. 1.10. Two-pane list window
This is the contractor directory window, which is essentially a list interface. As can be seen in the figure, it consists of two panels: on the left, a list of groups of counterparties is formed ( Buyers, Suppliers, Customers, etc.), and the contents of the current group are displayed on the right.
To switch from any list window to the mode of viewing and editing a position, you need to select it with a mouse click and press the key F2 or Enter, or use the command Actions > Edit.
The program provides editing interfaces for entering and changing data. An example of such an interface (in this case, the window for editing a cash receipt order is shown) is shown in Fig. 1.11.
Rice. 1.11. Window for editing a cash receipt order
In this mode, data is entered and edited, after which you need to press the button to save it OK or Write down. In the first case, the entered data will not only be saved, but also entered into accounting, and in the second case, it will only be saved, without posting the document.
The activities of any enterprise are closely related to the maintenance and processing of primary documentation. It is necessary for reporting, calculating tax payments, and making management decisions. In the article we will look at what it is - primary documentation in accounting - and how it is processed.
Basic Concepts
Primary documentation in accounting - what is it?? It is called evidence of the fact of a commission reflected on paper. Currently, many documents are compiled in the automated 1C system. Processing of primary documentation involves registration and recording of information about completed business transactions.
Primary accounting is the initial stage of recording events occurring in an enterprise. Business transactions are actions that involve changes in the state of the organization’s assets or capital.
Processing of primary documentation in accounting: example of a diagram
As a rule, in enterprises the concept of “working with documentation” means:
- Obtaining primary data.
- Pre-processing of information.
- Approval by management or specialists authorized by order of the director.
- Repeated.
- Performing actions necessary to conduct a business transaction.
Classification
There is one-time and cumulative primary documents. Treatment The information contained in such papers has a number of features.
One-time documentation is intended to confirm an event once. Accordingly, the procedure for processing it is significantly simplified. Cumulative documentation is used for a certain time. As a rule, it reflects an operation performed several times. In this case, when processing of primary documentation information from it is transferred to special registers.
Requirements for maintaining documents
Primary documentation is drawn up during the transaction or immediately after its completion.
The information is reflected on special unified forms. If there are no approved forms, the enterprise can develop them independently.
Stages of processing primary accounting documentation
Each enterprise has an employee on staff responsible for working with primary information. This specialist must know the rules, strictly comply with legal requirements and sequence of actions.
In stages processing of primary documentation are:
- Taxation. It represents an assessment of the transaction reflected on paper, an indication of the amounts associated with its implementation.
- Grouping. At this stage, documents are distributed depending on common features.
- Account assignment. It involves the designation of debit and credit.
- Extinguishing. To prevent re-payment on primary accounting documents p marks "paid".
Errors in documents
They can occur for various reasons. Basically, their appearance is caused by the employee’s careless attitude towards the work he performs, the specialist’s illiteracy, and equipment malfunction.
Correction of documents is highly discouraged. However, in some cases it is impossible to do without error correction. Made a mistake accountant on primary documentation should fix it like this:
- Cross out the incorrect entry with a thin line so that it is clearly visible.
- Write the correct information above the crossed out line.
- Check the "Corrected to believe" checkbox.
- Specify the date of adjustment.
- Put a signature.
The use of corrective agents is not permitted.
Working with incoming documents
The process of processing incoming papers includes:
- Determining the document type. Accounting papers always contain information about completed business transactions. For example, these include an invoice, an order for receiving funds, etc.
- Checking the recipient's details. The document must be addressed to a specific enterprise or its employee. In practice, it happens that documents for the purchase of materials are specifically issued to the company, although no agreement has been concluded with the supplier.
- Checking signatures and seal impressions. The persons signing the document must have the authority to do so. If the endorsement of primary documents is not within the competence of the employee, then they are considered invalid. As for stamps, in practice, errors often occur in those enterprises that have several stamps. The information on the print must correspond to the type of document on which it appears.
- Checking the status of documents. If damage is detected on the papers or any sheets are missing, it is necessary to draw up a report, a copy of which is sent to the counterparty.
- Checking the validity of the event reflected in the document. Employees of the enterprise must confirm information about the fact of the transaction. Documents on acceptance of valuables are certified by the warehouse manager, and the terms of the contract are confirmed by the marketer. In practice, there are situations when a supplier receives an invoice for goods that the company did not receive.
- Determining the period to which the document relates. When processing primary papers, it is important not to take into account the same information twice.
- Definition of accounting section. When receiving primary documentation, it is necessary to establish for what purposes the supplied values will be used. They can act as fixed assets, materials, intangible assets, goods.
- Determining the register in which the
- Registration of paper. It is carried out after all checks.
Working with outgoing papers
The processing process for this type of documentation is somewhat different from the above.
First of all, an authorized employee of the enterprise creates a draft version of the outgoing document. Based on this, a draft paper is developed. It is sent to the manager for approval. However, another employee who has the appropriate authority can approve the draft document.
After certification, the project is drawn up according to the established rules and sent to the recipient.
Document flow planning
This stage is necessary to ensure prompt receipt, sending and processing of documentation. For proper organization of document flow, the enterprise develops special schedules. They indicate:
- Place and deadline for processing primary papers.
- Full name and position of the person who compiled and submitted the documents.
- Accounting records made on the basis of papers.
- Time and place of storage of documentation.
Accounting registers
They are necessary for registration of primary documentation. At the same time, an accounting mark is placed on the papers. It is necessary to prevent repeated registration of documents.
Primary papers can be stored in electronic registers. However, at the request of government agencies or counterparties, the company must provide paper copies.
Features of document recovery
Currently, the regulations do not contain a clear procedure for the restoration of papers. In practice, this process includes the following activities:
- Appointment of a commission to investigate the reasons for the loss or destruction of documents. If necessary, the head of the enterprise can involve law enforcement agencies in the procedure.
- Contacting a banking organization or counterparties for copies of primary documents.
- Correction of income tax return. The need to submit an updated report is due to the fact that undocumented expenses are not recognized as expenses for tax purposes.
In case of loss of primary documentation, the Federal Tax Service will calculate the amounts of tax deductions based on the available papers. In this case, there is a possibility that the tax authority will apply penalties in the form of a fine.
Common mistakes in the process of preparing primary papers
As a rule, those responsible for maintaining documentation commit the following violations:
- Fill out forms that are not unified or approved by the head of the enterprise.
- They do not indicate details or display them with errors.
- They do not endorse documents with their signature or allow employees who do not have the authority to sign documents.
Documentation confirming the facts of business transactions is extremely important for the enterprise. Its design must be approached very carefully. Any mistake can lead to negative consequences.
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 you to determine the final financial result of the work, conduct an analysis and determine the 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 by state statistical authorities. 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.
Every accountant should know which documents belong to primary documents. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of carrying out business transactions. A novice accounting specialist needs to understand what it is, why primary documents are needed, how to compile and store them. Otherwise, problems with regulatory authorities cannot be avoided.
Legal entities and private entrepreneurs can transfer funds to each other only on the basis of certain primary documentation. It is assumed that the primary report is drawn up even before the business transaction has taken place, however, the legislation does not exclude the possibility of its drawing up after the completion of the transaction, however, there must be good reasons for this.
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Both primary and summary accounting documents must include the following details: name of the form; the date and place where it was compiled; the full name of the company that prepared it; what accounts are used to transfer funds; full name of the responsible official, etc.
What are they needed for
Primary documents (PD) are a mandatory component of accounting. They are compiled during business transactions and serve as evidence that such transactions have been completed. When conducting a transaction, a different number of primary documents may be involved: it depends on the specifics of its implementation.
List of operations that must be carried out during the transaction:
- Signing a contract with the recipient. If it is permanent, you can sign one agreement for several transactions, however, in this case, it is worth immediately discussing the timing of the work, the sequence of settlement transactions and other nuances.
- Issuing invoices for payment.
- Direct payment, confirmation of which is a cash receipt (or sales receipt), if we are talking about cash payment, or payment cards, if money is transferred by bank transfer.
- When the goods are shipped, the contractor gives the invoice to the client.
- After providing services in full, the contractor must receive a certificate of completion from the client
Existing types
There are 6 main types of PD accounting, which are used most often when conducting various transactions:
| Contract | The contract sets out the rights and obligations of the parties to the transaction. The contract can be drawn up for the provision of services or the sale of goods. The Civil Code does not exclude the possibility of concluding an oral contract, but it must be remembered that only a document signed by two parties can protect the rights and interests of the injured party in a judicial body in the event of any problems arising, including failure to fulfill obligations by the other party. |
| Invoice offer |
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| Payment documentation | This is confirmation of the fact that the client has paid the invoice issued by the manufacturer. There are various types of such documents: payment requests, orders and checks, strict reporting forms. |
| Packing list |
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| Act on the performance of work or provision of services | Double-sided document. It confirms not only the fact of the work performed, but also the price that was paid for the product or service. This paper also serves as proof that the parties have fully fulfilled their obligations to each other and have no mutual claims. |
| Invoice | An important document is, with the help of which the basis is laid for the acceptance of VAT amounts submitted for deduction. Obviously, this document is very important for those structures that are VAT payers. |
List of primary accounting documents
So, the list of primary accounting documentation looks like this:
| Agreement | Concluded with the client in writing. It is important to say that the law does not prohibit the oral form of such a contract; however, the parties often prefer to record the rights and obligations provided for in the agreement on paper. |
| Check | It contains details for making payment and the name of the goods that are purchased. |
| Receipt (sales or cash receipt) or strict reporting form | Issued if paid in cash. In the case of non-cash payment, the buyer of goods or services remains with a payment document certified by the banking structure as confirmation of payment. |
| Invoice | Issued at the time of shipment of the goods. |
| Act of provision of services or performance of work | Provided after services have been provided in full. |
The definition of the concept of “primary accounting document” is given by Article 60-1 of the Russian Tax Code: primary documents are documented evidence that a transaction has been completed or there is an event that gives the right to carry it out. Such documents can be in paper form or on electronic media. Accounting is carried out on the basis of such documentation.
Article 60-2 provides the forms of such documents and the requirements for their execution.
Another regulatory act that defines primary documentation and also defines its forms is the law on accounting and financial reporting.
Russia is a country in which legislation on accounting and payment of taxes changes periodically. Given the fact that the forms can be changed or supplemented, you need to track what changes are approved by various government agencies, including the Ministry of Finance. For example, at the beginning of 2019, the form of an accounting certificate was approved, which previously had a free form.
The Code of Administrative Offenses provides for a number of sanctions for the absence of primary documents in an organization; they are defined in Article 276 of the Code.
General instructions for use
PD are the basis for starting accounting for certain transactions and making entries in the accounting register. Such a document acts as written evidence of the fact that a business transaction has been completed.
Those primary accounting documents, the forms of which are not officially approved, are approved by the head of the organization, issuing an appropriate order. They must contain all the mandatory details required by law.
Such documentation must be prepared on paper and supported by the signature of the person who compiled the document. If an electronic document is used, it must be signed with an electronic signature.
Unified forms of PD are not mandatory for use. The exception is cash documents that are approved by authorized structures.
The PD form must contain the following mandatory data:
- Title of the document;
- exact date of the operation;
- what the economic operation consists of in physical and value terms;
- the name of the structure that composes the document;
- information about the persons who are responsible for ensuring that the document is executed correctly.
Such documents are divided into the following groups:
- wage accounting;
- accounting of performed cash transactions;
- accounting of fixed assets;
- accounting of construction and repair work.
Filling rules
Reporting documents should be prepared neatly and clearly.
Basic Rules:
- It is allowed to use ballpoint and ink pens, you can use computers and a typewriter;
- such documentation must be drawn up at the moment when the transaction is just planned;
- it is allowed to draw up documents after the operation, if there are objective reasons for this;
- the document reflects all possible details;
- If any information is missing, dashes can be added.
In 2019, standard forms are used to prepare PD. Documents are divided into external and internal.
The first organization receives from the outside: from government agencies, higher organizations, banking structures, tax authorities, etc. Examples of external documents: invoices, payment orders or claims. As for internal documents, they are drawn up directly in the organization.
If the document is filled out incorrectly, the organization will have difficulty determining the tax base, and this may lead to disagreements with the tax service.
Content Correction
It happens that even an experienced accountant who has drawn up a document more than once makes a mistake. It is possible to correct it only when the document was not reflected in accounting, that is, it was not posted. You need to remember that making corrections using a stroke is unacceptable.
You can only use the following three methods:
- additional entry;
- reversal method;
- proofreading method.
The latter applies when an error was made in the accounting register, but it does not affect the correspondence of accounts. This method is appropriate to use before the balance sheet is drawn up. In this case, the incorrect number or other sign must be crossed out with a thin line, and the correct value must be indicated next to it. On the side indicate “corrected believe” and put the date and signature.
An additional entry would be appropriate if the amount of the transaction being carried out was underestimated.
The reversal method involves correcting an incorrect entry using a negative number. The wrong number is indicated in red ink, and the correct entry is immediately made, which is written in normal color.
Clarifications about the reconciliation report
Reconciliation acts do not legally relate to primary documents, and therefore are not regulated by regulatory documents. They display mutual settlements made for a certain period between companies that have the status of a legal entity, or individual entrepreneurs.
This type of document is used on the initiative of accountants, since with its help it is possible to resolve a number of controversial issues, which protects the interests of the organization.
In what cases is it important to draw up a reconciliation report:
- when the seller offers a wide selection of goods;
- in case of granting a deferment on payments;
- if the price of the product is high;
- if there is a relationship between the parties that is regular in nature.
This document can be used in court in the event of a controversial situation between the parties.
Shelf life
The provision for storing primary documentation is enshrined at the legislative level.
Different storage terms are provided for different types of documents:
| For one year | It is necessary to keep correspondence with regulatory authorities about the terms for submitting reporting documentation. |
| At least 5 years | Cash documentation and papers such as the balance sheet for the quarter, the organization’s report with an explanatory note for the quarter are stored; minutes of the meeting on the adoption of the quarterly balance sheet; primary documentation and cash book; documents on systemic and non-systemic accounting and others. |
| At least 10 years | The annual balance sheet, inventory list, transfer balance, separation balance, liquidation balance and other documents must be maintained. |
| At least 75 years old | The personal account of each employee and salary slips are saved. |
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
