O.V. Kulagina, tax expert

Document flow: we build it “according to accounting”

Documents are both created within the organization and received from outside. The lion's share of documents is primary, which must necessarily go through the accounting department. And sometimes the accountant has to literally “shake out” these documents from other departments. We will tell you how to organize document flow so that documents reach the accounting department on time.

What is document flow and why is it needed?

During its “life” journey, a document goes through several stages: creation, processing, transfer for storage and destruction. This is document flow. This process can be regulated using a document flow schedule, document flow instructions, document flow regulations, etc. But most organizations use a document flow schedule Regulations on documents and document flow in accounting, approved. Ministry of Finance of the USSR 07/29/83 No. 105.

WE TELL THE MANAGER

The document flow schedule is one of the elements of the internal control system(SVK) clause 41 of the Federal Rule (Standard) of Auditing No. 8, approved. Government Decree No. 696 of September 23, 2002. The higher the reliability of the internal control system, the higher the likelihood of obtaining an audit report with a minimum number of comments.

Accounting, more than any other department, is interested in the availability of such a document and compliance with the rules established by it, since due to untimely receipt of the primary accounting, transactions are not reflected in the period in which they were made, and sometimes even errors arise that have to be corrected according to the rules of PBU 22 /2010. For example, if the forwarding driver did not submit invoices to the accounting department on time, then this will subsequently have to be corrected as an error, because in general this is not new information for the organization, and it is new only for the accountant who received the document late. In addition, in order to deduct VAT on invoices received by the organization on time, but which end up in the accounting department only in the next quarter, according to tax authorities, it is necessary to submit an update from Letter of the Federal Tax Service dated March 30, 2012 No. ED-3-3/1057@.

It is with the help of a document flow schedule that you can appoint persons responsible for the preparation and transfer of documents, as well as set specific deadlines for transferring primary documents to the accounting department. This will allow the accountant to receive documents on time. In addition, the accountant will not have to explain to each employee what documents must be submitted to the accounting department and when.

By the way, the document flow schedule is part of the internal control system, and each organization must establish internal control of business activities. This is required by the new Accounting Law Art. 19 of the Law of December 6, 2011 No. 402-FZ.

We develop a document flow schedule

There is no unified form of the schedule - each organization must develop it independently. And the larger the organization, the more types of activities it has, the more detailed the schedule should be.

Deciding on the documents

At the first stage, you need to outline the range of documents that are generated in the process of the organization’s activities. In addition to the daily primary cash register, inventory and personnel records, include in the schedule documents for operations that occur infrequently (for example, entertainment events and promotions). Proper execution of these documents is essential for expense recognition.

The schedule must also describe the process of movement of documents confirming certain facts of economic life, the occurrence of which the accountant may not know, but which must be reflected in the accounting.

Let's explain with an example. In accounting and tax accounting, accounts payable to a liquidated supplier must be written off as income on the date of entry into the Unified State Register of Legal Entities about its liquidation. clause 6 PBU 4/99; clause 16 PBU 9/99; subp. 18th century 250 Tax Code of the Russian Federation. But the accountant is not obliged to monitor the process of liquidation of the counterparty simply because this is not his task. This means that the employee whose competence includes working with accounts payable must report the liquidation. And there are many such situations. Such information can be submitted to the accounting department in the form of certificates or memos, which must also be included in the document flow schedule. In our example, the responsible employee must submit an extract from the Unified State Register of Legal Entities.

We appoint responsible persons

Everything is simple with primary documents. Employees whose job responsibilities include drawing up the primary report are responsible for its correct execution clause 6, part 2, art. 9 of the Law of December 6, 2011 No. 402-FZ. These same employees should be appointed responsible for transferring documents to the accounting department. The fewer intermediaries between the document preparer and the accounting department, the greater the chance that the document will not be lost and will arrive on time.

To distribute responsibility for the preparation and transmission of official notes or certificates, appoint a person responsible within each department. For example:

• problem debtors - senior sales manager;
• decisions of the meeting of the organization's participants - senior legal adviser;
• determination of the market value of property – leading specialist of the marketing department in agreement with the head of the production and technical department;
• data on regular vacations to calculate the amount of the corresponding estimated liability (reserve) - the head of the personnel department;
• determining the useful life of a fixed asset - leading specialist of the production and technical department.

If you do not appoint a responsible official, then if a document is lost or the deadline for its submission is missed, there will be no one to ask. This means that the accountant will not achieve his goals.

Setting deadlines

The deadline within which a particular employee must submit documents to the accounting department is perhaps the most important in the document flow schedule. This period can be set as a certain day of the month or the number of days that have passed from the date of preparation or execution of the document. It is also necessary to take into account that the accountant may need more than one day to process the received documents and transfer the data from them to the register. For example, in an organization the payday is set on the 7th. The accounting group accountant calculates wages for all departments, and all documents for recording working hours must be processed, for example, by the 5th day of the month. Therefore, time sheets, orders for bonuses, etc. must be received by the accounting department no later than the 1st day of the month.

Do not forget to separately indicate in the schedule the deadlines for transmitting documents for business trips. It is no secret that some employees have the habit of keeping documents with them until the last minute and reporting late, not even suspecting that the deadline for submitting the report is established by law. Therefore, in the document flow schedule, write down the obligation for them to report within three days after the end of business trips and clause 26 of Government Decree No. 749 of October 13, 2008.

So, the list of documents has been prepared, the deadlines for passing through the departments have been established, and the responsible persons have been appointed. Let's move on to the design.

Choosing a design method

The document flow schedule can be presented in the form of text, tables or diagrams. If the organization is small and there are few documents, then a text form is suitable. Some accountants prefer to draw up a flow chart for each document because it is clear, simple and informative. But the classic way to design a graph is a table, where each line contains information about one document. It is better to develop a graph in Excel, since it is convenient to use some of its functions when processing data.

Whatever method you choose, the information must be presented in such a way that the schedule is easy to read for your employees responsible for document movement. Therefore, documents in the schedule must be arranged according to a certain principle, for example, in alphabetical order, then any document can be easily found.

This design option is convenient because the table covers the entire list of documents and will be used by all employees. But if there are a lot of documents, then the schedule will be cumbersome and difficult to understand. Therefore, this form is optimal for small organizations.

The document flow schedule (according to document forms) may look like this.

Title of the document	Number of copies	Creating a document		Document Presentation				Shelf life	Storage
				Who	To whom	When?
Payment order	1	Senior accountant		Senior accountant	Bank teller	Every day, no later than 15.00	Senior accountant
Receipt order M-4	1	Storekeeper	Storekeeper, warehouse worker, or supplier representative	Storekeeper	Accountant for the oil and gas plant section	10th, 20th and 30th of the month	Accountant for the oil and gas plant section	5 years from the date of write-off of the assets capitalized on it
Receipt cash order KO-1	1	Cashier	Chief accountant, cashier	Cashier	Senior accountant	Every day at the end of the working day	Senior accountant	5 years from January 1 of the year following the year of compilation
Truck waybill	1	Logistics Manager	Logistics Manager, Mechanic	Driver	Accountant for the oil and gas plant section	Daily	Accountant for the oil and gas plant section

Another option is to arrange the documents with an anchor:

• <или>to a business transaction;
• <или>to positions and professions;
• <или>to structural divisions.

For example, for each business transaction, a block of documents that need to be compiled, their movement, responsible persons, terms and storage locations is described. The documents themselves within the block can be arranged in the order in which they were compiled. Such a schedule is easy to understand, since all the necessary information for a specific employee or structural unit is grouped in one place. The disadvantages of such presentation of information are the repeated repetition of the same primary documents for different operations, for example, cash orders, payment orders, accounting statements, invoices. Therefore, drawing up such a schedule will take more time, but it is easy to make an extract from it for a specific employee. You can use this graph as a sample.

the name of the operation	Title of the document	Number of copies	Creating a document		Document Presentation			Responsible for document processing	Shelf life	Storage
			Who is responsible for the creation and design	Who approves (endorses, signs)	Who	To whom	When?
Payment of invoices issued by suppliers	An invoice for payment	1	The Manager of the procurement division	Head of Purchasing Department	The Manager of the procurement division	Chief Accountant	On the day the visa is issued by the head of the procurement department	-	5 years from January 1 of the year following the year of payment	Until the end of the calendar year - room. 301, then - room. 308
	List of planned payments	1	Chief Accountant	Supervisor	Chief Accountant	Senior accountant	Every day, no later than 12.00	Senior accountant	1 year from the date of compilation
	Payment order	1	Senior accountant	Manager, chief accountant	Senior accountant	Bank teller	Every day, no later than 15.00	Senior accountant	5 years from January 1 of the year following the year of compilation

The finished schedule must be approved and put into effect by the manager by his order.

We put it into practice

Now we move on to the “notification” stage. Every employee involved in document flow must know what, how and when he is obliged to do. There are two options:

• <или>draw up an additional sheet to the document flow schedule, where employees will leave their signatures indicating familiarity with the schedule.

The accountant’s labor costs for this option are minimal, but it will be difficult for the employee to remember what, to whom and in what time frame he must transfer;

• <или>make extracts from the schedule for each employee and distribute them against signature. The Excel function “Data - Filter - AutoFilter” will help you quickly make an extract from the schedule for an employee. Documents that apply to all employees at once, for example, sick leave, expense reports, must also be included in the statement by placing several filters with the “or” condition.

An extract from the document flow schedule using simultaneously two filters “service department specialist” and “employee” with the “or” condition in the “Document Submission → Who” column in the program looks like this.

But this is not enough; the document must be strictly observed by all departments. For successful implementation of innovations:

• <или>make changes to the job descriptions of employees: provide a link to the document flow schedule, include in the responsibilities compliance with deadlines for submitting documents. For example, the job description of a storekeeper after making changes may look like this (changes are in italics).

JOB DESCRIPTION
storekeeper

2. Job responsibilities:

Accepts material values;

- checks the compliance of materials accepted for storage with accompanying documents;

- draws up documents in accordance with the document flow schedule for the receipt and write-off of materials;

Keeps records of the availability of materials in the warehouse and maintaining reporting documentation on their movement;

Participates in conducting inventories.

The storekeeper is obliged:

Wear special clothing at the workplace;

Comply with internal labor regulations;

- comply with the deadlines for submitting documents established by the document flow schedule.

• <или>establish the obligation to comply with the deadlines for the transfer of documents by order of the organization, if you do not have job descriptions.

In order to organize rational document flow

I ORDER:

1. All employees of Kalinka LLC, when drawing up, receiving, processing and transferring documents, must be guided by the document flow schedule.

2. Strictly comply with the deadlines for the transfer of documents established by the document flow schedule.

3. Entrust control over the execution of the order to the chief accountant.

It is possible to include in the bonus regulations a condition regarding a reduction in the size of the bonus or a reduction in bonuses if the deadlines for the transfer of documents are violated. This is an extreme measure, but punishment in rubles is usually the most effective.

EXPERIENCE EXCHANGE

Chief accountant of MM Industry LLC

“ Another difficulty in implementing a document flow schedule is that not all employees are ready to comply with it. One of the effective ways to oblige employees to comply with the schedule is to vary the size of the bonus. For example, in our company, the bonus regulations establish the procedure for calculating bonuses depending on the results obtained. And it also defines cases when and by how much the premium can be reduced. In particular, we indicated the following as one of the grounds for reducing the size of the bonus: “Violation of the deadlines established by orders and instructions of the administration when submitting financial documents to the accounting department.” This measure made it possible to achieve 100% transfer of invoices to the accounting department by the 15th day of month a.”

When using a document flow schedule, an imbalance of some deadlines is often revealed. For example, a document has been under approval for a long time, and the deadline for its submission has already passed. A common situation: new types of activities appear, the documents for which are not taken into account in the document flow schedule. For example, an organization began to work with bills of exchange or electronic money. It is impossible to foresee all the nuances in advance, but there is nothing wrong with that: you can make changes to the schedule, gradually improving it.

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 the 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 nature 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)

Every day, a company undergoes many operations. Accountants issue invoices to counterparties and send them money, calculate wages, penalties, calculate depreciation, prepare reports, etc. Dozens of documents of various types are drawn up every day: administrative, executive, primary. The last group is of great importance for the activities of the enterprise.

What are "primary documents"?

Every event in the economic life of an organization must be confirmed by paper. It is formed at the time of the transaction or immediately after its completion. The preparation of entries and maintenance of reporting is carried out on the basis of the information specified in the primary accounting documents. The list of them is large. In this article we will look at the main, most commonly used documents.

Why is a primary needed?

Primary documentation is an integral element of accounting. As mentioned above, it is formed at the time of completion or immediately after the completion of the operation and is proof of the reality of one or another fact of the economic life of the enterprise.

The list of primary accounting documents for one transaction may include:

1. Agreement.
2. Check.
3. Cashier's check or other payment document.
4. Consignment note.
5. Certificate of completion.

Required details

Currently, there are unified forms of primary accounting documents. They are used to reflect information about different operations; accordingly, the list of columns in them is different. Meanwhile, all primary documents contain uniform mandatory details. Among them:

1. Business name.
2. Title of the document (to
3. Formation date.
4. Contents of the operation for which the document was drawn up. For example, when filling out an invoice, the corresponding column may indicate “Transfer of materials for processing.”
5. Monetary and natural indicators. The former are used to reflect cost, the latter - quantity, weight, etc.
6. Positions of responsible employees ("chief accountant", "storekeeper", etc.).
7. Signatures of the persons involved in the transaction.

Important point

The primary document containing all the required details has legal force.

Please note that properly executed papers can be used in legal proceedings as evidence of the validity (or otherwise) of claims. Many documents are drawn up by counterparties. It is necessary to carefully check the correctness of the registration and under no circumstances sign for suppliers (contractors, etc.) if they have not done so.

It is necessary to carefully store primary documentation.

Do you need a seal on the primary?

In practice, many counterparties make complaints about its absence on the TTN form and some other documents. Let us remind you that since 2015, most organizations have been exempted from the obligation to have a seal. Such businesses may use it at their own discretion. If it exists, then information about its presence must be specified in the accounting policy.

In the case where the counterparty insists on using a seal when registering the primary document, and the company has the right not to affix it on legal grounds, the counterparty must be sent an appropriate written notification with links to regulations regulating this issue.

Agreement

If the counterparty is a long-time partner, then it is quite possible to conclude an agreement for several transactions. In this case, it is important to clearly state the deadlines for fulfilling obligations, the sequence and procedure of calculation, and other nuances. An agreement can be drawn up for the sale of goods, provision of services or performance of work. It is worth saying that civil law also allows for the oral conclusion of an agreement. However, in business activities, as a rule, written forms of contracts are used.

Check

In this document, the supplier indicates the amount to be transferred to the counterparty for the product, service or work. When making a payment, it is assumed by default that the subject consents to the transaction.

The invoice must include:

1. Title of the document.
2. Name of services (goods, works) for which payment is made.
3. Price.
4. Total amount.
5. Payment details.

Currently, the entire list of accounting documents is contained in the 1C program, so they are processed automatically.

Please note that the account has no particular value for regulatory authorities. In it, the seller fixes a set price. From the position of an accountant, an account is the most important primary document on the basis of which accounting entries are formed.

An invoice is a type of invoice. This paper contains a special line for indicating VAT amounts.

Payment documentation

You can confirm the fact of payment with a cash receipt or other similar document. The payment confirms the fact of payment for the delivery of products, services, or work. The specific type of document is selected depending on the payment method: cash or by bank transfer.

One of the most popular payment documents is a payment order. It represents an order from the account owner for the bank to transfer funds to the specified account. The document can be used when paying for services, goods, for advance payment, loan repayment, etc.

If contributions are made to the budget, field 22 “Code” is filled in. In the payment order, the UIN (unique identifier) ​​is indicated in this column. Thanks to it, the fiscal authority recognizes the payer.

The "Code" field in a payment order can be filled in differently. This depends on how exactly the entity fulfills its obligation to the budget: voluntarily or at the request of the regulatory authority.

Consignment note

The TTN form is issued by the shipper. is the basis for transferring the cargo to the recipient. The document is drawn up in 4 copies. According to the TTN, the seller accounts for the sale, and the buyer accounts for the delivery of the goods.

Please note that the TTN is drawn up when transporting cargo using the company’s own resources. If transportation is carried out by a third-party company, a 1-T form is issued.

Another important point: the information in the TTN must match the information in the invoice.

Certificate of completion

This document is drawn up between the customer and the supplier. The act is confirmation of the completion of work and provision of services at the agreed cost within the time frame established by the agreement. Simply put, this is the performer’s report to the customer.

At present, the unified form of the act has not been approved. An enterprise has the right to develop a form independently and consolidate it in its accounting policies.

The main details of the act are:

1. Number and date of registration in accounting documentation.
2. Date of preparation.
3. Details of the agreement in accordance with which the act is drawn up.
4. Duration, volume, cost of work.
5. Details of the account through which payment will be made.
6. Name of the customer and contractor.
7. Signatures of the parties to the transaction.

The act is always drawn up in two copies.

Form M-15

This abbreviation is used to denote an invoice for the release of materials to the side. It should be noted that this document is not mandatory, but is often used by enterprises.

An invoice for the release of materials to a third party is issued when it is necessary to transfer valuables from the main (head) office to remote divisions or other companies (subject to a special agreement).

Rules for registration f. M-15

The first part of the paper contains a number in accordance with the document flow of the enterprise. Here you should also indicate the full name of the company and OKPO.

The first table reflects the date the document was compiled, the transaction code (if the appropriate system is used), the name of the structural unit, and the field of activity of the enterprise issuing the invoice.

Similarly, information about the recipient and the person responsible for the delivery is indicated. The following is a link to the document in accordance with which the invoice is issued. This could be an agreement, order, etc.

In the main table, columns 1 and 2 indicate the accounting subaccount and analytical accounting code for all materials subject to write-off.

• name of materials indicating individual characteristics, brand, size, grade;
• item number (if it is not there, the cell is not filled in);
• unit code;
• name of the unit of measurement;
• quantity of goods transferred;
• information about actual objects released from the warehouse (filled in by the storekeeper);
• total cost of materials;
• Price without VAT;
• amount of allocated VAT;
• total cost including VAT;
• inventory number of materials;
• passport number (if available);
• record number in accordance with the registration card.

The invoice is signed by the accountant, the employee responsible for releasing valuables from the warehouse, and the recipient.

Advance reports in "1C"

Generating reporting documents is one of the most common activities of an accountant. Many payments made in cash are documented in advance documents. These include travel expenses, business purchases, etc.

Often, company employees receive funds from the cash register for business expenses. After purchasing the necessary valuables (for example, stationery), employees report and provide the accounting department with supporting documents.

The accountant, in turn, must record all expenses in the accounting system. You can open “Advance reports” in “1C” in the “Bank and cash desk” section, “Cash desk” subsection. A new document is entered using the "Create" button.

At the top of the form indicate:

1. Business name.
2. The warehouse to which newly received valuables will be capitalized.
3. An employee reporting for funds received under the report.

The document contains 5 bookmarks. In the "Advances" section you should select the document for which the funds were issued:

1. Money document.
2. Account cash warrant.
3. Debiting from the account.

If goods were purchased with the funds issued, they are reflected on the tab of the same name. In the "Container" section, indicate information about returnable containers (for example, water bottles). The "Payment" tab reflects information about cash paid to suppliers for the purchase of an object or issued against an upcoming delivery.

In the “Other” section, data on travel expenses is indicated: daily allowance, fuel costs, tickets, etc.

"Universal" form

In the list of primary accounting documents there is one paper that can be used in a variety of situations. It is used in the preparation of both accounting and tax reporting. We are talking about an accounting document. The form is required if it is necessary to correct a mistake. In addition, the document is necessary when performing transactions that require explanations, reflection of calculations, confirmation of transactions, if other papers are missing.

Nuance

It is worth saying that an enterprise has the right to confirm the completion of transactions that do not require the execution of standard (standard, unified) forms, not with the help of a certificate, but through independently developed primary accounting documents. The list of them, however, must be enshrined in the company’s financial policy.

Rules for drawing up a certificate

A single unified form has not been approved for this document. Accordingly, specialists can compose it in free form or use templates developed at the enterprise. Among the mandatory information that the certificate must contain, the following should be noted:

1. Information about the enterprise.
2. Date and reasons for compilation.
3. Primary accounting documents and accounting registers, to which a certificate is attached.
4. Signature of the responsible employee.

You can write it on a regular white A4 sheet or on company letterhead.

When compiling, you must be very careful to avoid mistakes. The more detailed the certificate, the fewer additional questions the inspectors will have.

The document must, of course, contain only reliable information. If errors are identified during writing, it is advisable to draw up the certificate again.

Storage Features

Everything related to primary accounting documents must be stored at the enterprise for at least 5 years. The calculation of this period begins from the end date of the reporting period in which the papers were issued.

Additionally

The primary form can be issued in paper or electronic form. Recently, more and more enterprises are giving preference to electronic document management. This is understandable: it takes much less time to complete and send papers.

Electronic documents must be certified with a digital signature (enhanced or regular - as agreed between the counterparties).

Responsibility

Primary documentation is the most important element of the economic life of an enterprise. In its absence, the company will face serious sanctions from regulatory authorities. Fines will also be imposed if errors or inaccurate information are identified in the primary documentation.

Violation of regulations entails punishment not only under the Tax Code, but also under the Code of Administrative Offenses. If there are grounds, the perpetrators may also be brought to criminal liability.

Conclusion

A variety of documents can be used in the work of an enterprise. Moreover, some of them may have a unified form, and some may be developed independently by the company. Regardless of this, however, all required details must be present in the documents.

Some enterprises practice using combined documents. We are talking about unified forms, supplemented in accordance with the specifics of the organization’s activities.

It is important to reflect the selected types of primary documentation in the accounting policies of the enterprise. During the course of the company's activities, the need for new documents may arise. If they are developed by the enterprise, then they should be mentioned in the accounting policy.

Please note that the counterparty can also independently develop certain forms of papers. The financial policy must indicate that the company accepts such documents from counterparties.

To record many transactions, organizations may not use unified forms of primary documentation. However, if we are talking about cash transactions, then they are executed exclusively by approved orders and other payment documents.

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.

Decor 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 the State Statistics Committee, 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 a mandatory 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 allows you to 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.

Documentation, the meaning of primary documents

Details of primary documents, unification and standardization of documents

Types of accounting documents

The procedure for registration, reception, verification, processing and storage of documents

1. Organization of document flow

For a complete and continuous reflection of accounting objects, it is necessary first of all to record each business transaction. To do this, the first element of the accounting method is documentation. Documentation- a method of primary reflection of accounting objects, allowing for continuous and continuous monitoring of them.

According to the Regulations on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation No. 34-n dated July 29, 1998), “all business transactions must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is carried out.”

Document translated from the Latin documentum means evidence, evidence.

Primary accounting document – a written certificate that confirms the fact of a business transaction or the right to carry it out.

Primary accounting – This is a single, repeated over time, organized process of collecting, measuring, recording, accumulating and storing information about economic activities.

The importance of primary accounting documents in the financial and economic activities of an enterprise:

Documents serve as the basis and confirmation of the correctness of accounting data.

They are used for operational guidance and management.

Based on the documents, monitoring of accounting objects is carried out.

Documents have legal significance. They are used as evidence in disputes in court.

Documents have control value.

1. Details of primary documents, unification and standardization of documents

Props translated from Latin requisitum means required, necessary.

Requisites– indicators characterizing the business transaction reflected in the document.

Details are mandatory and optional.

According to paragraph 2 of Article 9 of the Federal Law “On Accounting” No. 402-FZ dated December 6, 2011. The mandatory details of the primary accounting document are:

1) name of the document;

2) date of preparation of the document;

3) name of the organization;

5) the amount of natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;

6) names of positions of persons responsible for the accomplishment of a fact of economic life;

7) personal signatures of the indicated persons indicating last names and initials.

Additional details are not legally approved. They are entered by the enterprise itself at will in all documents, except for documents on the primary accounting of funds. Additional details may include: address and telephone number of the organization, surname of the parties involved in the transaction, etc.

Before the entry into force of the new Federal Law “On Accounting” No. 402-FZ dated December 6, 2011. (this law came into effect on January 1, 2013), much attention was paid to the unification and standardization of primary accounting documents. Documents were accepted for accounting if they were drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation. These albums were developed by the Russian State Statistics Committee (now Rosstat) in agreement with the Russian Ministry of Finance. About 250 unified forms of documents were approved.

Unified documents are standard documents intended for registration of homogeneous transactions in organizations with different forms of ownership and industry affiliation.

In addition, line ministries also developed unified documents for enterprises in their industries. For example, the Russian Ministry of Agriculture developed unified documents for recording agricultural products, animals, land, etc.

Document standardization is the establishment of identical standard sizes for standard documents. This was done to reduce paper consumption and simplify document processing and storage.

With the entry into force of the Federal Law “On Accounting” No. 402-FZ dated December 6, 2011. Enterprises are relieved of the obligation to use unified documents developed by the State Statistics Committee and line ministries. According to paragraph 4 of Article 9 of this law, the forms of primary documents are approved by the head of the enterprise upon the recommendation of the chief accountant (or the person entrusted with accounting). When developing document forms, an accountant must include all the required details and make them compact. Chief accountants, as a rule, submit unified forms of documents for approval.