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?

The primary document 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, this is a necessary requirement for maintaining business records. However, today the requirements for primary documentation are completely different. So, starting from 2013, the obligation to use unified forms of basic documents accounting cancelled. 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, in the event that the use of the primary document is determined not by Goskomstat, but by other regulatory documents, for example, “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 a 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 correct design document, 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. Most typical 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 the formation of 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 numeric values indicators are equal to zero, no dashes are entered.
• 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, allowing 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 ensure 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.

Primary accounting documents

(English basic record documents) - according to the legislation of the Russian Federation on accounting, supporting documents that must be used to document all business transactions carried out by an organization, on the basis of which it is conducted, drawn up at the time of a business transaction or immediately after its completion and certifying the fact of the relevant transaction. Since the design of the P.u.d. is the beginning of the accounting registration of business transactions, they form the basis of accounting information, providing accounting with the information necessary for a continuous and continuous reflection of the organization’s economic activities. To P.u.d. include orders, contracts, acceptance certificates, payment orders, cash receipts and expenditure orders, invoices, invoices, orders, receipts, sales receipts and other similar documents. The information contained in the accounting records is systematized and accumulated in the process of maintaining accounting registers.

Basic information about P.u.d. established by the Federal Law “On Accounting”** (Article 9). P.u.d. are accepted for accounting if they are compiled according to the form contained in the albums of unified forms of primary accounting documentation. P.u.d., the form of which is not provided for in these albums, must contain: the name of the document; the date of its preparation; name of the organization on behalf of which it was compiled; content of a business transaction; measuring business transactions in physical and monetary terms; the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution; personal signatures of these persons. Only if all the listed details are present in the accounting document, the document can be considered as P.d., accepted for accounting and serve as documentary evidence of the fact of a business transaction. Inclusion in the P.u.d. is not prohibited. and other, in addition to the mandatory, details. Legislation may establish special requirements for the preparation of certain types of P.U.D. For example, the rules for drawing up invoices are established by the Procedure for maintaining logs of invoices when calculating value added tax, approved by Decree of the Government of the Russian Federation of July 29, 1996 No. 914.

Forms of financial statements used for registration of business transactions for which standard forms of documents are not provided, as well as forms of documents for internal accounting reporting are approved when the accounting policy of the organization is adopted.

Small businesses can use standard interdepartmental PUD forms, departmental forms, as well as forms independently developed in relation to the corresponding standard ones, which contain mandatory and ensure the reliability of the accounting of completed transactions, to document transactions. PUDs received by the accounting department of an organization that is a small business entity are checked in form for completeness and correctness of their execution and in content from the point of view of the legality of documented transactions and the logical linking of individual indicators.

The list of persons having P.u.d. is approved in agreement with the chief accountant. As a rule, such persons are employees of accounting, supply and sales departments, contractual and some other services. The documents used to formalize business transactions with funds are signed by the head of the organization and the chief accountant or persons authorized by them.

P.u.d. must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion. Timely and high-quality execution of financial statements, their transfer to those established 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. Making corrections to cash and bank accounts. not allowed. In the remaining P.u.d. corrections can be made only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed these documents, indicating the date of the corrections.

To control and streamline the processing of data on business transactions based on P.u.d. are compiled. They contain data on business transactions recorded in primary documents, as well as new aggregated indicators. By drawing up consolidated accounting documents, it is possible to reduce the number of entries in the accounting accounts. Summary documents include, for example, grouping sheets, development tables, expense distribution sheets, reports or statements on the movement of products, raw materials, supplies, etc.

P.u.d. may be confiscated only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and tax police on the basis of their decisions in accordance with the legislation of the Russian Federation. In such cases or other organizations have the right, with the permission and in the presence of representatives of the authorities conducting the seizure of P.D., to make copies of them indicating the reason and date of seizure.

Large legal dictionary. Akademik.ru. 2010.

See what “Primary accounting documents” are in other dictionaries:

Primary accounting documents- (English basic record documents) according to the legislation of the Russian Federation on accounting, supporting documents that must be used to document all business transactions carried out by an organization, on the basis of which ... Encyclopedia of Law

Primary accounting documents- (primary accounting documents) Written evidence of the occurrence of facts of economic life. They reflect all the data that is used for accounting. P.u.d. compiled either in a unified form (accounting documents... ... Economic and mathematical dictionary

primary accounting documents- Written evidence of the occurrence of facts of economic life. They reflect all the data that is used for accounting. P.u.d. are compiled either in a unified form (material accounting documents, payment orders,... ... Technical Translator's Guide

Primary accounting documents- All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted. Primary accounting documents are accepted to... ... Vocabulary: accounting, taxes, business law

PRIMARY ACCOUNTING DOCUMENTS- (English: primary accounting documents) – written evidence of the facts of economic life. They reflect data that is used for accounting. Requirements for P.u.d. reflected in the Federal Law “On... ... Financial and credit encyclopedic dictionary

Primary accounting documents- 1. All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted... Source: the federal law from... ... Official terminology

Accounting documents Encyclopedia of Law

See Primary accounting documents... Large legal dictionary

Primary accounting documents- all business transactions must be documented with supporting documents, which are the primary accounting documents on the basis of which accounting is maintained... Encyclopedic dictionary-reference book for enterprise managers

Consolidated accounting documents- see Primary accounting documents... Encyclopedia of Law

Books

• Trade. Handbook for an accountant of a trading enterprise + CD, Agafonova M.N.. For an accountant of a mini-market and megamall, a wholesale or commission trade point, a retail chain and a small store, this practical guide will help to establish and properly maintain accounting...

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 relationship between partners, suppliers and customers, labor Relations related to accounting of working hours and wages - everything can be reduced to a monetary “denominator”.

With the help of accounting, the execution of various business transactions is reflected, which reflects the activities of any enterprise, regardless of the form of ownership and type of activity.

The totality of accounting data allows you to determine the final financial result of the work, conduct an analysis and determine the prospects for further work to improve performance indicators.

Primary documentation in accounting: what is it?

Primary documentation in accounting is the basis of accounting. If you visually imagine the accounting system as a spreading tree with dense foliage, then the leaves are the primary accounting documents.

Leaves are collected into “branches” - registers, from which a powerful “crown” of a tree is created - synthetic accounting for accounting accounts, and a powerful green crown is the key to a flowering tree, those. correct and complete accounting of the enterprise.

In what order this is carried out, you can find out in our new publication 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 accounting requirements, methodological recommendations statistical, tax, insurance, banking and other authorities.

Standard forms of primary documents are approved by state statistical authorities. Various narrowly focused documents are approved by ministries and departments by type of activity.

Primary documents are necessary for registration of business transactions; they confirm the implementation of a sale-purchase transaction, lease, receipt and expenditure of money, payment to suppliers. Primary documents are the basis of accounting in an organization.

Corrections in primary documents

1. If this is not a strict reporting form, then the document must be rewritten correctly and the damaged document must be destroyed.

2. Cross out the strict reporting form with a red oblique line from one corner of the sheet to the other and make the entry “cancelled.” Do not destroy the damaged form.

Every accountant should know which documents belong to primary documents. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of carrying out business transactions. A novice accounting specialist needs to understand what it is, why primary documents are needed, how to compile and store them. Otherwise, problems with regulatory authorities cannot be avoided.

Legal entities and private entrepreneurs can transfer funds to each other only on the basis of certain primary documentation. It is assumed that the primary report is drawn up even before the business transaction has taken place, however, the legislation does not exclude the possibility of its drawing up after the completion of the transaction, however, there must be good reasons for this.

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 responsible official, etc.

What are they needed for

Primary documents (PD) are a mandatory component of accounting. They are compiled during business transactions and serve as evidence that such transactions have been completed. When conducting a transaction, a different number of primary documents may be involved: it depends on the specifics of its implementation.

List of operations that must be carried out during the transaction:

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, confirmed by a cash receipt (or sales receipt), if we're talking about about cash payment, or payment cards if the 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 there is an event that gives the right to carry it out. Such documents can be in paper form or on electronic media. Accounting is carried out on the basis of such documentation.

Article 60-2 provides the forms of such documents and the requirements for their execution.

Another normative act, which defines primary documentation and also defines its forms - the law on accounting and financial reporting.

Russia is a country in which legislation on accounting and payment of taxes changes periodically. Given the fact that the forms can be changed or supplemented, you need to track what changes are approved by various government agencies, including the Ministry of Finance. For example, at the beginning of 2019, the form of an accounting certificate was approved, which previously had a free form.

The Code of Administrative Offenses provides for a number of sanctions for the absence of primary documents in an organization; they are defined in Article 276 of the Code.

General instructions for use

PD are the basis for starting accounting for certain transactions and making entries in the accounting register. Such a document acts as written evidence of the fact that a business transaction has been completed.

Those primary accounting documents, the forms of which are not officially approved, are approved by the head of the organization, issuing an appropriate order. They must contain all the mandatory details required by law.

Such documentation must be prepared on paper and supported by the signature of the person who compiled the document. If an electronic document is used, it must be signed with an electronic signature.

Unified forms of PD are not mandatory for use. The exception is cash documents that are approved by authorized structures.

The PD form must contain the following mandatory data:

• Title of the document;
• exact date of the operation;
• what the economic operation consists of in physical and value terms;
• the name of the structure that composes the document;
• information about the persons who are responsible for ensuring that the document is executed correctly.

Such documents are divided into the following groups:

• wage accounting;
• accounting of performed cash transactions;
• accounting of fixed assets;
• accounting of construction and repair work.

Filling rules

Reporting documents should be prepared neatly and clearly.

Basic Rules:

• It is allowed to use ballpoint and ink pens, you can use computers and a typewriter;
• such documentation must be drawn up at the moment when the transaction is just planned;
• it is allowed to draw up documents after the operation, if there are objective reasons for this;
• the document reflects all possible details;
• If any information is missing, dashes can be added.

In 2019, standard forms are used to prepare PD. Documents are divided into external and internal.

The first organization receives from the outside: from government agencies, higher organizations, banking structures, tax authorities, etc. Examples of external documents: invoices, payment orders or claims. Concerning internal documents, then they are compiled 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 solve a number of controversial issues that 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.

For different types There are various storage terms for documents:

But almost any entrepreneurial activity accompanied by a considerable amount of various documentation. A reasonable question becomes, what are the primary documents?

Basic information

Under primary accounting This implies the initial stage of generalization of individual business operations, which characterize the main processes of the organization.

The following are recognized as accounting objects:

• procurement of raw materials for the production process;
• purchase of material resources and their subsequent expenditure;
• expenses for production activities;
• movement of manufactured products and unfinished production;
• volume of finished products;
• shipment and sale of products;
• settlement transactions with suppliers, customers and buyers;
• reporting to banks, founders and financial institutions;
• other.

All these operations are accompanied documentation. Information about business processes and related nuances is displayed in the primary documentation.

Basic Concepts

The definition of a primary document is a document that covers the initial information about the results of an activity.

The primary document is written evidence of the implementation of a business transaction. This document is drawn up at the time of the transaction or immediately upon its completion.

That is, they are considered primary accounting documents, confirming the fact of a business transaction. Any information present in primary documents is required for display in accounting.

To accumulate and systematize it, accounting registers are used. They contain data on all business transactions carried out in the organization.

After a certain period, information from the accounting registers in a grouped form is moved to the financial statements.

The main types of primary documents are:

• money orders;
• / etc.

These documents contain information about the business transaction carried out. In some cases, forms of primary documents are classified as strict reporting forms.

Based on the type of transactions, the primary documentation is divided into papers accounting for fixed assets, wages, cash transactions, cash, etc.

It deserves special attention. In fact, this document is hardly primary, since it does not outline a specific business transaction, being an appendix to the primary document.

The need for an invoice arises during the VAT collection process. However, at the same time you will need to present an invoice or act.

At the same time, the Tax Code mentions an invoice in direct connection with primary documents.

What are their functions

The fundamental purpose of the primary document is to confirm the legal validity of the completed business transaction.

At the same time, for carrying out operations, responsibility is established for some performers for the completed operations.

The primary document stores everything necessary information about a specific business transaction, and the fact of the existence of the document confirms the execution of the action.

That is, primary documents store data on all business activities of the organization. Primary documentation is stored to meet the personal needs of the enterprise, as well as for provision to regulatory authorities.

It is on the basis of primary documents that accounting is carried out. Based on the data available in the documents, financial and tax reporting is created.

Current regulatory framework

The basic rules on primary accounting documents are defined in Federal Law No. 402 of December 6, 2011 “On Accounting”.

But although the use of some unified forms is not considered mandatory, nothing prevents their use.

The decision on this matter is made by the head of the subject economic activity. It is he who approves the forms for primary documents upon the proposal of the person responsible for accounting.

On the form, the code is located in the upper right corner. If a business operation is completed using not a standard form, but using an independently developed form, then it is not necessary to register the “code”.

In accordance with clause 19 of this provision, the presence of corrections, blots and erasures, or the use of corrective means in banking documentation, cash receipts/expenditure orders, attached receipts and documents replacing them is not permitted.

If an error is detected, bank and cash documents cannot be accepted for execution. They need to be re-drafted taking into account the basic requirements.

It is important that incorrectly executed or damaged cash documents cannot be destroyed. They must be crossed out and then attached to the cash report (register) for the day they were issued.

Emerging nuances

In the process of drawing up and processing primary documents, many different nuances arise. Among the main ones the following can be noted:

What is a two-sided document

In some cases, when preparing primary documentation, it is allowed to use a two-sided primary document. This is the form of a universal transfer document (UDD).

Video: primary documents

The UPD form is a functioning form of an invoice, which is supplemented with essential indicators of the primary documentation.

The “1” status of the UPD allows this document to replace not only an invoice, but also a document or invoice.

At the same time, the UTD is simultaneously used in calculations for and in the recognition of expenses in the process of taxation of profits. UPD with status “2” replaces only the act or invoice.

The UPD combines elements of an invoice and a primary document confirming the completion of a business transaction. The legislation does not prohibit the issuance of invoices or delivery notes on both sides of one paper medium.

Do I need to stamp it?

Seals are not among the mandatory details of primary documents. There is no mention of it in Article 9 Part 2 of Federal Law No. 402.

Therefore, it is necessary to put a stamp if the organization uses its own document that requires a seal.

But at the same time, it is imperative to certify with a seal those documents for which the presence of a seal is provided for by law. For example, these include invoices and.

Also, the need for a seal may be determined by the accounting policy of the organization or by agreement of the parties.

Who is responsible for their safety?

Article 17 of the Federal Law “On Accounting” obliges organizations to preserve primary documentation, accounting registers and financial statements for a specified period.

According to the standards of the state organization of archival affairs, this period cannot be less than five years. During storage, protection against unauthorized edits must be ensured.

Any corrections must be justified and properly certified. The contents of accounting registers and financial statements are a commercial secret.

For its disclosure, persons who have access to information are responsible in accordance with the norms of the legislation of the Russian Federation. Initially, primary accounting documents are stored in closed cabinets under the supervision of the organization's chief accountant.

Properly processed documents are transferred for storage to the archive. The owner of the enterprise is directly responsible for their safety.

The presence of primary accounting documents is an integral part of the activities of any organization.

Without them, the normal existence of an enterprise is practically impossible. Therefore, it is so important to know and follow the procedure for drawing up and processing primary documents.

Each company must use standard forms to reflect the facts of business transactions. Let's consider which unified forms of primary accounting documents are approved by the government. ContentsImportant aspects What forms of primary accounting documents are used (list)? What is their shelf life...