The procedure for filling out documents in accounting. What are primary accounting documents: types

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

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

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

Separation of primary documents by business stages

All transactions can be divided into 3 stages:

Stage 1. You agree on the terms of the deal

The result will be:

• contract;
• invoice for payment.

Stage 2. Payment for the transaction occurs

Confirm payment:

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

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

Stage 3. Receipt of goods or services

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

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

Mandatory primary documents

Despite the variability of transactions, there is a list of mandatory documents that are drawn up for any type of transaction:

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

Agreement

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

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

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

Invoice for payment

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

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

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

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

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

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

Bill of lading or sales receipt

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

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

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

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

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

Certificate of services rendered (work performed)

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

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

Invoice

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

This primary document is strictly regulated. It contains:

• information about amounts of funds;
• texture part.

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

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

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

The accuracy of accounting and further conclusions from it depends on the quality of the primary document and the information it contains.

The information contained in the primary documents accepted for accounting is accumulated and systematized in accounting registers, the forms of which or the requirements for which are approved by the authorized body. Data from accounting registers in grouped form is transferred to financial statements.

Management determines the persons authorized to sign accounting documents. In this case, a hierarchy of signatures can be established depending on the position held, the amount of money, the scope and essence of the operation.

Businesses or organizations using electronic signatures should establish appropriate safeguards and controls regarding the right to use and access electronic signatures.(17)

Requirements for preparation of primary documents

1. Entries in primary documents must be made in ink, crayon, ballpoint pen paste, using typewriters, mechanization and other means that ensure the safety of these entries for the period of time established for their storage in the archive.

Do not use a pencil for writing.

• 2. Documents must be prepared neatly, text and numbers must be written clearly and legibly.
• 3. All details must be filled out in the document. If any details are not filled in, a dash is placed in its place. Mandatory details must be filled in.
• 4. In monetary documents the amount is indicated in numbers and in words.
• 5. Primary documents must be certified by the personal signatures of the head of the organization, chief accountant or authorized persons.
• 6. Primary documents must contain transcripts of signatures of authorized persons.
• 7. Primary documents must be affixed with the seal of the organization, if this is provided for by the form and current legislation. (18)

The head of the organization must, in agreement with the chief accountant, approve in the form of an order the list of persons who have the right to sign primary accounting documents.

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

The movement of primary documents in accounting (drawing or receiving from other business entities, acceptance for accounting, processing, transfer to the archive) must also be regulated by a schedule, which is approved by order of the manager.

To warn both managers and performers from unforeseen negative consequences and in order to save time when searching for information, it is necessary, after receiving regulatory documents, to create a database for registering primary documents.

This means that all primary documents written out and filled out in the accounting department must have their own identifier - a code (one-time, unique number), which is assigned to them upon mandatory registration in one of the registration journals, which must be opened at each enterprise.

Procedure for drawing up documents:

• -compliance with all established details and forms of documents;
• -accuracy and clarity of presentation of the content of completed business transactions in documents;
• - timely execution of business transactions, clear, neat and legible writing of text;
• -crossing out empty spaces in the absence of props;
• -indication of amounts in figures and words in all valuable documents; crossing out errors so that what has been crossed out is visible, and certifying the correct text with the signature of the person who prepared the document;
• -corrections are not allowed.(27)

Primary documents created using a mechanized method require special confirmation of the reliability of the received data, i.e. authorization and protection of registered data from unauthorized receipt of information about them. Any type of document can be transmitted by fax, but not a primary accounting document, because it does not have confirmation of its authenticity. Responsibility for the timely and high-quality creation of documents and their transfer within the established time frame for subsequent reflection in accounting lies with the persons who prepared and signed these documents.

Primary accounting at a manufacturing enterprise is the information basis for management, the quality of which directly depends on the quality of accounting. Primary accounting is a complex of information and logical operations with documents accompanying any material and financial flows and their elements from input to output of production and economic facilities of the enterprise and the company as a whole.

Thus, primary documents are carriers of information about all production and economic objects and subjects and their interactions and allow for a comprehensive assessment of all control factors: quantitative, qualitative, financial.(12)

The requirements contained in the Law “On Accounting” state that every fact of economic life is subject to registration in a primary accounting document. What constitutes a “primary document”, how it is drawn up, and who in the company should be entrusted with the responsibility for preparing documents, we will consider in the article.

What is primary documentation and for what purpose is it compiled?

Primary documentation is documentation that confirms the implementation of business transactions. Documents must be drawn up in the same sequence as the events that occurred.

Registration primary documents in accounting is a necessary requirement for maintaining business accounting. However, today the requirements for primary documentation are completely different. Thus, starting from 2013, the obligation to use unified forms of basic accounting documents has been abolished. Now companies have the choice of using documents already developed by the state in their activities or approving them independently, taking into account the needs of the organization. However, if the use of the primary document is determined not by Goskomstat, but by other regulatory documents, for example, the “Procedure for Conducting Cash Transactions,” these forms are mandatory for use.

The importance of an organization's primary accounting documents cannot be underestimated. Errors identified in the primary data do not allow us to determine the correct tax base required for calculating tax payments. As a result, not only misunderstandings with the inspection may arise, but also grounds for the imposition of penalties.

In order for the company not to have to defend its position in a dispute with tax authorities, it is necessary to pay sufficient attention to the procedure for preparing accounting documents.

Requirements for registration of the “primary”

The main requirement for registration of the “primary” is the mandatory presence of all details.

All documents contained in the Album of Unified Documents already contain mandatory information. However, if the company uses its own sample forms, it is necessary to ensure that they contain all the information required to be disclosed.

For the most part, each primary document consists of three parts:

• Header;
• Main part;
• Design part.

The header is intended to reflect information about the document being drawn up, the organization that issued it and its counterparty, namely:

• Name of the primary document;
• The code of this form is in accordance with the OKUD classifier. In practice, this field is often left blank due to the fact that there are no sanctions for this from the tax authorities;
• The date of the accomplished fact of economic life;
• Name of the organization that compiled the document;
• Organization code in accordance with the OKPO classifier;
• Name of the unit responsible for the business transaction (indicated if available);
• The name of the unit of measurement in accordance with the OKEI classifier, as well as the currency of the transaction performed.

The main part of the primary accounting document can be presented in both tabular and text format. This document element requires the following credentials to be reflected:

• Detailed content of the fact of economic life that occurred. The company will need to write this point in such a way as to contain the maximum amount of useful information in a minimum number of words;
• Codes and indicators in monetary and physical terms.
• The transaction amounts and, if there is tax, are shown on a separate line.

The final stage of preparing the primary document is the collection of signatures of persons responsible for the fact of economic life. In addition to the employee’s full name, it is necessary to indicate:

• Positions of employees responsible for the correct execution of the document, the completeness and accuracy of the information reflected in it;
• Original signatures of the parties;
• The date of preparation of the primary document, the position of the actual executor of the operation, his signature and full name, as well as contact information.

Do I need a seal on primary accounting documents?

When preparing accounting documents, many questions arise regarding the seal imprint. The doubts of organizations became especially relevant after the requirement for the mandatory presence of a seal was canceled in 2015.

As for a certain list of primary documents on which a seal impression is necessary, in practice this requirement is implemented in several cases:

1. When the document contains the designation “M.P.”, indicating the place for the seal imprint;
2. When the requirement for an imprint is determined at the level of Russian legislation;
3. When the requirement for an imprint is provided for in the primary document.

However, it is important to note that determining whether printing is required on a specific primary document or not is necessary only for those companies that continue to conduct their business using printing.

Typical errors in primary documentation

Due to the fact that on the basis of the primary accounting documentation in the company, the tax base is formed and taxes are calculated, tax authorities closely monitor the correctness of the documents and the reliability of the information reflected in them. The most common mistakes when preparing the “primary” are:

• Use of forms not approved by the company. When the tax inspectorate comes to an organization with an audit, the first document they ask for is the accounting policy. It is in it that the fact of using independently developed document forms should be recorded;
• Absence of mandatory disclosure details in the form;
• Absence of mandatory information in the form cells;
• Arithmetic errors during compilation. This violation often occurs only in the “primary” form, which is filled out not electronically, but manually, since generating a document using computer programs helps prevent errors in calculations;
• The correction was made in cash documentation contrary to legal requirements;
• In cells that are required to be filled in, but for which information is missing or the numerical values ​​of the indicators are equal to zero, dashes are not placed.
• The document was signed by an unauthorized person. In practice, the company must have a manager’s order defining the list of persons who have the right to sign certain primary accounting documents. Accordingly, if the “primary document” is signed by a person who does not have such right, the document is considered invalid and has no legal force.

How to correct errors in primary documentation

First of all, we note that it is possible and necessary to correct the “primary” document, since unreliably reflected information poses a greater danger to companies than a corrected document. However, it is not possible to make corrections to all accounting forms of documents.

In accordance with the requirements established for the preparation of primary cash and banking documents, adjustments to this category of forms are prohibited.

As for all other primary documentation, corrections are permitted.

In this case, it is necessary to follow simple rules that allow you to adjust the document without compromising its visual presentation.

The bottom line comes down to this:

• An incorrect entry must be carefully crossed out.
• Please include the latest information next to the correction.

Only authorized employees can make corrections to primary documents. As a result, the correction made must be certified by the signature of a responsible employee of the company.

Duration x loss of primary documents in the organization

The organization is responsible for storing primary documents. But for different categories of documents, different periods are established during which the completed documents must be stored in the company.

The minimum shelf life of “primary” is five years. However, for personnel records, the period during which the documents must remain in the company is 75 years.

At the same time, the organization must provide suitable conditions for storing documents, as well as to prevent unauthorized corrections to be made to forms. In general, responsibility for the safety of primary accounting documentation should be assigned to the head of the company.

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 a 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.

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.

Why are they needed?

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:

1. 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.
2. Issuing invoices for payment.
3. 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.
4. When the goods are shipped, the contractor gives the invoice to the client.
5. 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:

List of primary accounting documents

So, the list of primary accounting documentation looks like this:

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 an event has occurred 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. Considering 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:

• name 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:

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 the recording of working time 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 its 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.

The 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 guarantee of 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.

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.