Primary accounting documents types. Preparation of documents in accounting: the most important

All business transactions carried out at the enterprise must be in mandatory documented. For each operation, appropriate supporting source documents must be drawn up accounting.

Primary accounting documents - what applies to them?

Primary accounting accounting documents are divided into administrative and exculpatory.

The first ones include, first of all, various kinds instructions, orders to perform all kinds of operations. As a rule, these forms are approved by the management of the enterprise.

Supporting documents include documents confirming the fact of the transaction.

Also, administrative and acquittal forms can be combined into one accounting document, which will contain both an order to perform an action and confirmation of the execution of this action.

Supporting accounting documents can otherwise be called primary accounting documents. Primary accounting forms are the first evidence of a transaction, and they are mandatory for reflecting the transaction in accounting. All accounting entries should be reflected only after a correctly executed supporting document has been received. Something to remember important rule: “No document - no wiring!”

It is important not only to have an acquittal form, but also to format it correctly. The presence of errors may make it invalid, therefore, when receiving any form, be sure to check all lines for correct completion. Be sure to check for signatures responsible persons, the presence of a seal, and it must be clear and readable. Only with proper registration can you be sure that in the future you will not have problems with inspection authorities. Correctly executed primary documents in accounting must contain a certain set of details.

Mandatory details of primary documents:

• name and code of the form;
• Date of preparation;
• name of company;
• type of business transaction and its content;
• natural and monetary measures of operation;
• signatures of responsible persons.

Goskomstat of Russia established unified forms primary documents that must be used when registering business transactions.

Standard forms of primary accounting documents are used to record cash transactions, for fixed assets, intangible assets, commodity- material assets, trading operations, as well as operations related to.

If it is necessary to make any changes to the existing unified forms, supplement them with details and necessary lines, then the enterprise must issue an order or order to enter additional details. When changing the standard form of the primary accounting document, it is worth remembering that you cannot delete existing details, you can only supplement them.

If a unified form is not approved for any primary accounting document, then the organization independently develops a form convenient for itself, in this case the main requirements for the amended forms are the presence in them of all the mandatory details indicated above.

The right to sign primary documents can be assigned only to a certain circle of persons, the list of names and positions of which must be reflected in the corresponding document for the right to sign a particular document (for example, you can download a sample power of attorney from the link).

If an error is made in an already completed primary accounting document, it can be edited if it is not a cash or bank form. For the latter, no corrections are allowed. If errors are made in the monetary forms, then such a form is crossed out and thrown away, after which it is filled out new form. Examples of forms that do not allow corrections include incoming and outgoing cash orders, cash checks, and announcements for cash contributions.

Corrections in primary accounting documents are made in the following way: you must cross out the incorrect information and write the correct information at the top; next to it you must indicate the date of change and signature. Corrections must be agreed upon with the persons who compiled this form and signed it. Upon approval, next to the correction, you must indicate the phrase: “corrected and agreed upon.”

Primary accounting documents. Treatment

Upon arrival at the enterprise, the primary accounting documents are checked for correctness: whether all lines are filled out, whether the amounts are calculated correctly, whether there are signatures and seals, whether all details are entered correctly. After this, the form must be registered in special magazines. For example, payment statement form T-53 is registered in the payroll register, form T-53a, and incoming and outgoing cash orders are registered in the register of receipts and expenses cash documents form KO-3. After registration, the documents are transferred for storage to the accounting department, where they are filed in the appropriate folders and stored there for a certain period of time. After a certain period of time, the document is transferred to the archive. The storage period for primary documents is determined and regulated by archival legislation. The storage and systematization of accounting documents at an enterprise is called document flow. Read more about storing and destroying documents.

The law that determines the terms of storage of primary accounting documents is called the federal law dated October 22, 2004 No. 125-FZ “On archiving in the Russian Federation.”

Responsible for proper organization storage and destruction is the head of the organization. For safety and correct design The chief accountant is responsible for documents.

On our website you can download many forms and blanks of primary accounting documents in the “” section, where you will find both blank forms and samples of filling them out with brief recommendations for execution. To make it easier to find the form you need, they are divided into sections that you can easily understand and find the form you need.

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Video lesson “How to draw up primary documentation for an enterprise”

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Today in accounting important place takes the correct preparation of primary documentation. Therefore, every accountant must know how to correctly draw up this type documents. This article will be devoted to this issue.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Shelf life

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

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

The legislation does not provide clear rules regarding the implementation of the procedure for the restoration of such documents. This aspect important in situations of damage or loss of what you need.

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

Error correction

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

According to the data legislative norms It is strictly prohibited to make any corrections to the documentation related to banking and cash information.

In other situations, corrections are made only when there is an agreement with all participants in the business procedure. This agreement must be certified by the signatures of all participants in the correction. Also be sure to indicate the date of all corrections.

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

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

Video “What are primary accounting documents”

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

In Russia, legislation imposes an obligation on companies and entrepreneurs to document all transactions in primary documentation. The purpose of such documents is to confirm the fact that happened (reception of products, shipment from the warehouse, sales, etc.) and legal registration of the completed operation.

The main requirements for their registration include entering reliable information, drawing up during the operation or after its completion.

What is it for? confirms the conduct of all business transactions by entrepreneurs and companies. Registration is carried out in the sequence of operations. If they are compiled incorrectly, the organization cannot make a reliable calculation of the taxable base, which leads to disagreements with the tax authorities, and penalties may be imposed on the company.

This documentation is accepted for accounting if it is drawn up in the form specified in the Accounting Regulations and financial statements in the Russian Federation.

The standard form may include additional columns and lines while maintaining all the details provided approved form. When making changes, an order or instruction must be drawn up. Only cash transaction forms cannot be changed.

Primary documents provide information for the generation of reporting and accounting documentation. They can be compiled on computer program or handwritten, they are created to record settlement, material or financial transactions of any scale.

Its varieties

Primary documents include invoices, fence sheets, invoices, etc.

In accounting, they are divided into several types:

• external(performed outside the company boundaries);
• internal(done within the company).

Documentation can also be cumulative or one-time:

• Cumulative documents (work orders, limit cards) are drawn up over a long period of time and reflect the same repetitive operations.
• One-time documents (cash orders, and) are used to report on the completed transaction.

Organizational and administrative Documentation includes instructions, orders, powers of attorney and orders. They grant permission to perform specified operations. Their information is not added to accounting registers.

IN acquittal documentation (payment requirements, receipt orders, invoices, etc.) reflects the operation. Information about them is entered into accounting registers.

Some documents combine features of exculpatory and permissive types. These could be cash orders, payroll slips.

You can get detailed information about all this reporting from the following video:

How to work with it correctly?

For the corresponding primary accounting The documentation turnover schedule is agreed upon, determining the order and timing of its movement in the company and sending it to the accounting department. It must be checked in form (for completeness and correctness of preparation), content (the relationship of indicators) and arithmetically (by summing values).

First you need to determine whether it is an accounting document. It should reflect information about the completed business transaction. So, the movement of inventory items is indicated, and the cash receipt indicates the expense of finances.

Accounting documents do not include drafts, records, newspaper extracts and documentation compiled outside the rules.

Next, the relationship of the document to the organization is determined. The details of the company or specialist are checked (name of the paper, date of its preparation, name of the company, cost and physical content of the business transaction, positions of responsible persons, personal signatures). All signatures must be original. The type of seal is also checked (some companies may have several seals - for documents and stamp).

After acceptance, the information is entered into the accounting registers and a mark is made on the form. Business transactions must be reflected in sequence and grouped into certain accounts. Accounting registers by appearance There are cards (for accounting for materials and), books (main,) or magazines. Based on the type of records, registers are divided into combined (orders), systematic (general account book) and chronological (registration book).

According to the requirements of Goskomstat, primary accounting documents must be prepared as follows:

• fill up ballpoint pen, ink, on a typewriter or computer;
• compiled neatly with clear and legible figures;
• contain all details;
• in financial papers, all amounts are written down and indicated in numbers;
• contain the personal signature of the manager, chief accountant or authorized persons;
• be sealed.

Authorized persons are responsible for the reliable and timely preparation of documents to reflect the available information in accounting.

Error correction

Below is a list of the most common mistakes made when drawing up documents:

• the use of forms that were made by the company independently, without confirmation by an order from the manager and corresponding registration in the accounting register;
• incorrect execution by the manager of the list of authorized persons for signature;
• lack of details;
• the presence of omissions in the preparation of mandatory details, blots or corrections, violations of rules;
• graphite pencil notes;
• adjustments to cash documentation;
• presence of arithmetic errors;
• no dashes for empty lines.

If there are any errors, the accounting document is not accepted by the inspection structures or is recognized as falsified.

Correction of cash and accounting documentation is carried out according to the following rules:

• The use of a proofreader, erasures and adjustments to documents (cash debit and receipt orders, receipts) is not allowed;
• if any errors are detected, the papers should be canceled and drawn up again;
• damaged or incorrectly filled out documents are not destroyed, they are crossed out and added to the cash register on the day they are issued.

Corrections are made to other documents after they have been agreed upon with counterparties and confirmed by signatures.

When correcting manual forms, incorrect details or amounts should be crossed out and the correct value written at the top. The word “Corrected” is indicated in the fields of the line and is agreed upon by the persons who previously signed this document. The date of correction is indicated. The use of corrector, blots and erasing is not allowed.

If corrections are incorrectly completed and certified, they will be considered invalid.

Documentation recovery

In case of damage, destruction or loss of primary documents (based on instruction No. 157 N), the manager appoints a commission to analyze the reasons for their restoration and detection of the perpetrators. Sometimes the manager cooperates with investigative authorities, fire supervision or security structures. The results of the work are documented in an act approved by the manager. It is filed with the journal folder for other transactions.

According to instruction No. 157 N, primary papers can be stored both on paper and on machine media (using an electronic digital signature).

Shelf life

According to Art. 17 Federal Law “On Accounting”, each company must organize appropriate storage of this documentation, accounting reports and accounting registers in accordance with established deadlines, but at least 5 years.

Storage electronic documents is carried out in accordance with the requirements of the law and in the presence of machine media. At the same time, protection from unlawful adjustments is provided to the head of the company.

Penalties

Errors in primary documents or their absence can lead to financial losses for the company. According to Art. 120 of the Tax Code of the Russian Federation, penalties are imposed for gross violations of cost and profit accounting standards:

• in case of violation during one tax period - up to 10 thousand rubles;
• in case of violation during several tax periods - up to 30 thousand rubles;
• when tax payments are reduced - 20% of the amount of unpaid contributions, from 40 thousand rubles.

Gross violations of the norms for accounting for expenses, profits and taxable objects include the absence of primary documentation and accounting registers. They also include periodic reflection in accounting accounts, accounting registers and reports of business transactions, tangible assets, finances and intangible assets.

In the absence of these documents, the company is obliged to overpay taxes. Their withdrawal is possible at the direction of the relevant structures whose powers comply with legal requirements. At the same time, a register of seized documents is compiled.

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Primary documents of the accounting report are the most important link in the document flow of any company. Without them, it will not be possible not only to correctly calculate all income, expenses and receipts, but also to correctly calculate (and even more so, confirm with the tax authorities) deductions to tax office. What is a “primary” and what are the requirements for it? Let's figure it out.

It is necessary to understand what is generally meant by this definition. So, primary accounting documents are confirmation of business transactions carried out at the enterprise that brought some economic effect. This is a supporting document - for example, some kind of invoice.

These documents are important not only for accounting purposes. They are necessary to comply tax legislation and confirmation of all ongoing operations. Using primary documents, you can determine the scope of the company's obligations to the state. The tax office will require these certificates to verify the accuracy of the calculations.

Primary documents must be drawn up immediately at the time of the operation, or immediately after its completion. But the latter is only possible if it is not possible to deal with paperwork during the process.

And it is worth remembering that such delays are highly discouraged and are allowed only in exceptional situations.

What is "primary"

This type of documents are those that confirm actions already taken of an economic nature. For example, buying a new lathe. Without primary documentation capable of confirming this or that action, it is impossible to enter expenses/income or the receipt of anything in the accounting book.

Primary documents can be either electronic or paper - there is no difference. The only peculiarity of such electronic document management is that an electronic signature is required for confirmation. However, some businesses may limit their use of digital capabilities. According to the terms of the contract or in some cases regulated by law, it is possible to require the provision of only a paper “primary” document.

The primary accounting document must contain all necessary information for the accounting economic activity. Otherwise, tax problems may arise. If you cannot confirm any expense or income, the amount of deductions may increase.

Such a document is proof of the fact that some action was taken in the organization’s economy that affected the economic situation.

List of accounting documents

Interestingly, the law does not regulate specific documents, so you can choose from many acceptable options. This will allow you to adjust the convenience of reporting. But what kind of “primary” is there anyway?

1. Agreement. Contains specific terms of a business transaction. It lists all the financial nuances and the responsibility of all parties involved for implementation.
2. Packing list. Listing of all services provided or goods transferred. It is kept by each participant in the transaction - you will need to make copies.
3. Transfer and Acceptance Certificate. Confirms that the service was performed in full and its quality satisfies the agreed upon. This act confirms the acceptance of the work performed and, accordingly, the full approval of the customer.
4. Transfer and acceptance certificate No. OS-1. Unlike the previous document, it is used in recording activities with the input and output of fixed assets.
5. Check. Confirmation of willingness to pay for a product or service. The invoice may include additional conditions and price list for the services provided. This document also allows you to return money.
6. Payslip. Used to solve business problems related to personnel. That is, these statements take into account all wage situations. IN payslip It is necessary to include not only the salary itself. But also all bonuses, overtime, incentives and other cash “infusions” into the employee.
7. Cash documents. Necessary for accounting for financial transactions for the sale of goods or services. This category includes not only the cash book, but also receipt and expense orders.

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Naturally, all these documents are drawn up differently depending on established rules and orders. The basic rules are defined and must be followed when creating a primary.

Classification of primary documents

There are several ways to categorize accounting records. This significantly simplifies the definition and document flow itself. Grouping occurs according to certain principles and features.

So, the primary documents are divided:

1. By purpose. There are administrative ones - powers of attorney and payment orders; executive/exculpatory – pay slips and certificates of work performed; accounting documents – statements, calculations and certificates; combined – cash orders, advance reports and claims; and forms strict reporting– subscriptions, receipt books, and so on.
2. By volume of data content. The actual primary documents are included - cash orders and checks; and consolidated primary documents - cash reports for a certain period and statements.
3. According to the method of reflecting business transactions. There are one-time reports - cash reports; and accumulative statements and limit cards.
4. By place of compilation. Divided into internal (everything formalized by the organization) and external (received from suppliers, outsourcers, and so on).

This comprehensive classification reflects almost all primary documents that accounting may encounter when preparing reports.

Accounting registers for primary

Everyone admitted to accounting primary document must be registered. Therefore, there are special accounting registers. These are special counting tables made according to a certain form. They are necessary to collect information about business transactions on accounts and not get confused in a bunch of certificates, invoices, and so on.

Accounting registers are different. As a rule, they are divided into the following categories:

1. By appointment. This includes chronological (documents are recorded as they appear), systematic (the primary document is recorded taking into account its grouping characteristics). The combination of these two types is called synchronistic registers - ideally this is what accounting should do.
2. By summarizing the data. Integrated (from particular to general) and differentiated (from general to particular) registers fall into this category.
3. By appearance. Everything is very simple - they are divided according to the physical form of the register. It can be in the form of a card, book, electronic media, and so on.

Proper maintenance of accounting registers will significantly simplify the task and protect against many problems.

Requirements for primary documentation

Since the primary is important part accounting document flow, it is necessary to be very careful in maintaining and filling it out. There are certain requirements, norms and standards that will have to be adhered to.

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What should be in the primary

Primary accounting documents must be created according to certain standards so that the tax authorities can accept them without any problems, and no one will have problems in the future. Therefore, it is necessary to indicate the following information in the primary document:

1. The name of a specific document.
2. Date of preparation.
3. The name of the subject who (or on whose behalf) this or that action is carried out.
4. What is the essence of a business transaction?
5. Business transaction meters. There are cash or in kind. If natural, you must indicate what is being measured.
6. Persons responsible for correct execution operations and preparation of documents for them. Be sure to indicate positions.
7. Signatures of the persons involved, their full names and other information that will help identify them.

The presence of all this data is necessary not only to confirm that the operation was actually carried out. The information specified in the document will allow, if necessary, to verify all indicators, contact acting persons and clarify some points.

Rules for preparing primary documentation

It is important to remember that when creating such documents, it is not enough to simply take into account the data that it should carry. The regulations establish certain rules for maintaining and creating such papers. If they are violated, or tax inspectors have doubts, you will not only have to redo the document, but also pay a large fine. Especially if the violation is not the first.

1. Write strictly without errors (including punctuation) and blots. Avoid typos in electronic documents.
2. You can use any pens. But it is advisable to choose ones that will not smear when writing - this will spread dirt on the paper, which is unacceptable.
3. It is necessary to draw up documents in case of assumptions that some kind of business transaction will be carried out. As a last resort (which is not recommended at all), you can draw up and submit a primary report immediately after the operation.
4. Absolutely all calculated data presented in digital form must be duplicated in words.
5. If there is no data to fill out the details in the initial form, you need to put a dash there. Leaving empty lines is strictly prohibited.

It is important to remember that the more responsible the accountant is in filling out primary documents, the fewer problems the organization will have in the future.

What to do if a mistake has already been made?

In a situation where it is necessary to correct one or another primary document, you need to know what can and cannot be done. So, when correcting errors you can:

1. Cross out the incorrect information and indicate the correct information next to it. It is necessary to put the signature of the person who corrected the information, as well as the instruction “Believe the corrected” and the specific date when the correction was made.
2. Make additional notes. It is used if the total values ​​of transactions were executed, but as a result they turned out to be slightly higher. In this case, you need to write down the remainder in new document and take them into account in the current or next reporting period.
3. Perform reversal. That is, correct the entry using negative values: write down the incorrect data in red paste, and then indicate the correct data next to it.