In current practice, primary documents accounting are understood as papers reflecting the facts of economic life (conclusion of transactions, movement of goods and materials, etc.). They are drawn up at the time of transactions or after their completion, to confirm the facts that happened. Based on them, the accountant makes entries in the enterprise’s accounting program and accepts the amounts for tax accounting.

In what form is the “primary” compiled?

According to the explanations of the Ministry of Finance, the company has the right to independently determine which forms of “primary” to use. Decision is fixed in the accounting policies of the organization. Practice shows that business entities use one of three options:

• Unified forms offered by Goskomstat.
• Samples developed by the company independently and secured by internal regulations.
• Combined options: primary documents in a unified format, supplemented with certain fields.

The right of business entities to independently develop “primary” forms does not apply to the following types of documents:

• cash documents (in particular, consumables and receipts);
• strict reporting forms;
• transport invoices.

For them, the Ministry of Finance introduces unified forms as mandatory.

If the company that entered into the transaction has not specified the forms of the “primary document” in the contract, the counterparty has the right to submit documents using its own samples. To avoid questions from regulatory authorities, the company should state in its accounting policies that it accepts papers on forms developed by its suppliers and customers.

Important! The presence of a “primary” that mediates a particular operation is a mandatory requirement for its reflection in accounting and tax accounting.

Mandatory details of the “primary”

According to Art. 9 402-FZ, primary accounting documents must contain the following mandatory details:

• the name of the business paper, for example, “Certificate of Accepted Work”;
• number according to the internal numbering rules of the originating company;
• date of document preparation;
• full name of the company issuing the “primary registration”;
• the essence of the business transaction that occurred (for example, shipment of goods to the buyer, depositing cash into the cash register, acceptance of work performed, etc.);
• measurement of an economic fact that has occurred in cash or in kind;
• position and full name of the employee responsible for completing or processing the transaction;
• handwritten signature of an authorized person.

The list of persons entitled to sign primary accounting documents is determined by the head of the organization. It is secured by his order.

Some forms contain additional details in relation to the standard list. For example, waybills must contain information about the car, its owner and driver.

Is it necessary to put the organization’s seal on the “primary” document? This is not a mandatory requisite; you cannot do without it only if its presence is provided for in the sample enshrined in the company’s accounting policy.

Types of primary documents

Current legislation does not establish a closed list of 2018 primary accounting documents. Their diversity is determined by the scope of activity of the economic entity. For one company, you will need a bill of lading, for another - an act of writing off literature from the library.

The most common types of documentation include:

• waybill – mediates transactions for the acceptance and transfer of goods and materials;
• acceptance certificate – drawn up in situations where one party accepts the results of work carried out by the other;
• payroll - prepared when paying staff wages;
• OS-1 – reflects the receipt or depletion of an item of fixed assets (except for real estate);
• INV-1 – consolidates the results of the inventory;
• advance report – confirms the expenses of an employee arriving from a business trip;
• cash documents (checks, PKO, RKO, etc.);
• payment order;
• accounting certificate, etc.

The given list of primary accounting documents is not complete. Companies in different areas of activity use the necessary forms to reflect their transactions.

Depending on the method of implementation, the “primary” can be paper or electronic. The second option is used in companies where electronic document management is set up. It helps to simplify and speed up the processing of business papers and streamline interaction between counterparties.

According to the norms current legislation, all types of “primary” materials are stored in the company for five years. The countdown starts from the end of the reporting year. For example, papers issued in 2018 must be stored until 2023 inclusive. Violation of this rule will lead to proceedings with the tax service and the imposition of penalties on the organization.

Primary documents are necessary to confirm the implementation of business transactions. Essentially, this is a source of data for accounting in a company. Availability and correct design primary documents are the key to successfully passing tax audits, audits and the correct reflection of turnover in accounting accounts, and, accordingly, accurate reporting.

The requirements that primary documents must meet are set out in Article 9 of Federal Law No. 402 “On Accounting”. According to it, the following details are mandatory:

• document's name
• Date of preparation
• name of the enterprise or individual entrepreneur
• description reflecting the essence of the business transaction
• monetary and/or in-kind value of a business transaction
• units
• with breakdown and indication of positions

Most often, the document is assigned a number; in many forms its affixing is mandatory. Numbering is usually done from the beginning of the year.

Please note that the need to prepare certain forms depends on the specifics of the activity, the form of taxation and the specific accounting policies of a particular organization.

Primary registration

Documentation of the facts of economic activity occurs at the time of their commission or immediately after completion on paper and/or electronic media. A company can develop document forms independently, with the exception of government organizations that are required to use legally approved forms. It is important to remember that unified documents, the use of which is provided for by law, are required to be completed.

If it is necessary to make changes, they must be certified by the signature of the responsible person, and the date must also be indicated. There are documents in which amendments are prohibited by law.

Different purposes differ, most often it is at least five years. Most payroll records are kept for up to 75 years.

Based on the place of their formation, primary documents are divided into external and internal, and according to their purpose - into administrative and justificatory documents. An example of an administrative document is. A supporting document confirms a specific operation, an example is an acceptance certificate for work performed. There are documents that combine both administrative and exculpatory properties, i.e. combined, an example is a certificate for calculating vacation pay.

Documents on accounting of fixed assets and inventory items

Bill of lading (TN) is a document recording a sale or release. The seller draws up two TN forms, keeps one for himself as a basis for write-off, and transfers the other to the buyer, to whom this form gives the right to accept inventory items for accounting.

The unified form of TN is TORG-12. The upper right corner contains statistics codes. If the shipment occurs from a branch, its address must be indicated in the “actual address” column. Also, the TN contains all information about the product - name, articles, product code, packaging form, number of places in the batch, unit of measurement and its code, weight in one place and total, net and gross weight, price and total cost. If the inventory item is , it must also be reflected in the technical specification. TN has columns with column totals where necessary. The number of TN sheets is fixed if there are several of them. You must enter your details at the bottom responsible persons.

Registration of transactions in OS accounting

Registration of transactions in materials accounting

Services accounting documents

It is drawn up by an act, which can be called differently - services rendered, work performed, acceptance and delivery of work; it is important that the appropriate wording is written into the contract for these services. The customer receives one copy of the form, and the other remains with the contractor. There is no unified form of the act.

In the act, in addition to other mandatory details, the period for which the services were provided must be recorded, if they are provided with a certain frequency. Example of an entry: “Provision of cleaning services for January 2018.”

Cash documents

Documents for accounting of banking transactions

Salary documents

The main documents serving as the basis for calculating wages are listed below:

Documents for accounting taxes and fees

Most of the documents described above are primary for tax accounting. For example, amounts for acts of services rendered and invoices are included in the calculation of income tax, and contributions to funds are also calculated based on documents on wages.

I would also like to say something about the invoice. This is the form that is used to calculate VAT. It is critical that all details of this document are filled out correctly and completely, otherwise the tax authorities may refuse to accept the amount for deduction. An important detail - if the shipment is made by a branch, it is necessary to indicate its checkpoint, and not the parent organization. One copy of the document remains with the executor (seller), the second is stored with the buyer.

Attention to the design of primary accounting documents– the key to the correct formation of accounting registers.

Accounting registers

Accounting registers are a means of systematizing and organizing data on a company’s economic activities obtained from primary documents. Requirements for registers are regulated by Article 10 of Federal Law No. 402. An enterprise can independently decide which types of registers to use. Maintenance can be carried out on paper or electronically using an electronic signature. This information is recorded in the accounting policy.

Examples of accounting registers - main book, register of issued invoices, etc.

The following details are indicated in the registers:

• register name
• period
• name of company
• chronological and/or systematic grouping of accounting objects (dates, names of cost items, divisions, etc.)
• units
• signature of the responsible person/persons and their position

There are several classifications of accounting registers:

• By the nature of the records:

1. Chronological - data is reflected as business transactions are carried out (example - registers).
2. Systematic - information is grouped based on assignment to specific accounting accounts (subconto analysis).
3. Combined - recording is carried out on the basis of a systematic principle in chronological order, combining the first two points (example - general ledger).

• By appearance:

1. Books.
2. Free sheets.
3. Cards.

The problem with primary goods now is primarily due to the fact that a significant place in the turnover is occupied by transactions with individuals and individual entrepreneurs, whose documentary certificates are often not unified, special accounting programs are a great help here, but not every entrepreneur can afford them.

Answer

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, delivery and acceptance certificates, payment orders, cash receipts and expenditure orders, invoices, invoices, work 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...

All primary documents is confirmation financial activities companies. These accounting documents will be primarily required by regulatory authorities during inspection. Therefore, increased requirements are placed on the maintenance and storage of such papers.

Primary documentation, or as virtuoso accountants call it, primary documentation, is proof of the company’s financial affairs. Moreover, having legal force, these papers can either help the company in controversial issues or trip it up. These documents are: contract, invoice, payment documents, delivery note, invoice, sales receipt and others.

The forms of primary documents are unified. If necessary, additional lines are added to the form, but at the same time maintaining the main ones. This is indicated in the Regulations on accounting and accounting in the Russian Federation (Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended on March 26, 2007 No. 26 n). The exception is forms for conducting cash transactions (Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20).

All changes and additions made to the standard form are approved by order of the head of the company.

The organization independently develops forms of primary documents if the required form is not available in the catalog of unified forms. Mandatory condition: such forms must contain the necessary details.

1. What is the name of the document?
2. When compiled.
3. Information about the organization composing the document.
4. Indicate what a specific business transaction includes for this document, the cost of the transaction (monetary or in kind).
5. Listing of persons responsible for drawing up the document with a mandatory signature.

The above details are mentioned in the Federal Law “On Accounting”.

All primary documents must be submitted to the accounting department in a timely manner. Compliance with the chronology of entering information is one of the main conditions for proper accounting.

For convenient accounting, all primary records are classified into groups - table:

And another successful invention of the accounting service is the document flow schedule. Please note: the form of the schedule must be reflected in the accounting policies of the organization.

Document flow schedule

The corresponding rows and columns reflect the data on the movements of reporting documents. A huge plus of this schedule is that all issued documents are under control. The main thing is not to forget to make the appropriate entries.

Fill out according to the rules

Let's start with the fact that the primary data submitted to the accounting department must be checked. What to check:

1. Amount of filling (all necessary lines and sections are filled in).
2. Correctness of filling (the entered data must correspond to the place of entry, contradictions in the data are unacceptable).
3. Reliability of information (checking mathematical operations, reconciliation with accompanying documents).

The verified document must be entered into the accounting registers.

Advice: to avoid the error of repeatedly reflecting a document in accounting, you should do the following. The reverse side of the form indicates the date and registration number in the register.

How to fill out primary accounting documents in 2017

• All entries made in primary accounting documents must have a long shelf life.
• It is allowed to use paper documents along with electronic ones, which must be signed with a digital signature (Federal Law 402-FZ of December 6, 2011).
• The use of a seal is mandatory on those documents where space is provided for it.

From 04/07/2015 they received the right to work without a round seal joint stock companies and society with limited liability(Federal Law 82-FZ of 04/06/2015). Check what is written in the Charter regarding the use of the seal. If the company continues to use the seal, then no changes to the Charter are required. The deadline for making such changes to the company's Charter is not specified by law. But you shouldn’t delay changes so as not to introduce a lot of contradictions into financial documents.

• Comparison of monetary and natural indicators. It is not necessary to indicate both at once, one is enough (Federal Law 402-FZ). It happens that it is more convenient to indicate any one indicator (for example, when moving materials within a company, a natural indicator is used). In the service acceptance certificate, it is more convenient to indicate only cost information, but to avoid misunderstandings, the types of services are additionally listed.
• Signature of the responsible person. The law of the Russian Federation does not say anything about facsimile signatures on primary documents. The letter of the Federal Tax Service of the Russian Federation No. 3–1.11.469 dated September 23, 2008 considers the position of the tax service regarding facsimiles on documents.
• The currency in which the document is drawn up. The main monetary unit is the ruble. Even when the terms of the contract speak of conventional units. Because all transactions in accounting are valued in rubles (Federal Law 402-FZ dated December 6, 2011). No one forbids adding additional columns indicating amounts in foreign currency, but a column indicating the amount in rubles must be present. Otherwise, there is a risk of deducting expenses and VAT deductions.

List of primary documents

Agreement

The concept of “agreement” is regulated by Art. 420 Civil Code of the Russian Federation. A contract is an agreement on the emergence (change) or termination of rights and obligations between the parties. Each party is obliged to carefully read the terms of the agreement. Upon agreement, the signature and seal of each party is affixed. The contract as a primary document has full legal force; each party must have one signed copy. All points provided for in the content must be fulfilled by the parties to the agreement in accordance with their obligations. Disputes are resolved either peacefully or through judicial proceedings.

And one moment. Not for all situations, the conclusion of an agreement is the recognition of mutual rights and obligations. A receipt received when purchasing a product or service is recognized as the same agreement.

Check

An invoice for payment received from the seller of a product or service is considered a primary accounting document. Based on the amount indicated in the invoice, the buyer makes payment. In payment documents, it is desirable to have a link to this document (for example, the payment document contains the phrase “payment on invoice No. 35/7 dated January 31, 2017”). There may be situations where it will be difficult to prove that the payment was made specifically for a specific invoice.

For the buyer of a product (service), the submitted invoice is a kind of guarantee that the seller will not change the fixed price within a specified period (1–5 days). The validity period of the invoice for payment is specified by the seller. The buyer makes payment within the specified period.

An invoice for payment

If payment is not possible for a number of reasons (for example, problems with the accounting computer network, financial problems), then it is advisable to notify the seller of the current situation, preferably in advance. It is possible that the invoice date will be changed, but the terms of purchase will remain the same.

Payment documents

This type of accounting documents includes: checks for payment (commodity, cash), payment orders, payment requests.

When purchasing goods (services) for cash from the organization's cash register, you should definitely keep the cash receipt and transfer it to the accounting department.

Cash receipt

If the receipt does not indicate what payment is being made in cash, then mandatory A sales receipt is attached to the cash register receipt. It contains an inventory of the purchased goods (services), indicating in what quantity and at what price the payment was made. The sales receipt is affixed with the seal of the seller and the signature of the person responsible for the sale of goods (services).

Sales receipt without a cash register receipt is recognized as a primary document, since an individual entrepreneur has the right to work without a cash register (with prerequisite issuing a sales receipt).

Sales receipt issued by an individual entrepreneur without the use of cash register

This is specified in the Russian Federation Law 54-FZ “On the use of cash register equipment when making cash payments and payments using payment cards” (relevant in 2017).

When paying for a product (service) between legal entities A consignment note is issued through the current account.

Packing list

Each party is drawn up according to the sample (signatures of responsible persons and seal are required). The amounts indicated on the delivery note and on the invoice must match. In some cases, it is convenient to use a facsimile signature; this fact should definitely be stated in the contract for the supply of goods (services).

When paying for an invoice for a product (service) through a current account, a payment order is issued.

Payment order

This is a unified document form, most often filled out on computer technology. The payment prepared for payment can be submitted to the bank on paper, or using the special banking program “Clint-Bank” (which is much faster). Before sending, you must check all the details of the payment recipient to avoid misunderstandings, especially if you are working with a counterparty for the first time. Carefully fill out the information about what you are paying for. It would be useful detailed description, With mandatory indication account details (date, number).

A payment request is a primary document in which the creditor demands that the debtor repay the debt through the bank.

Payment request

There is a requirement without acceptance: in this case, the money is debited from the debtor’s account automatically. An acceptance demand implies the presence of acceptance by the debtor. However, the agreement may stipulate the conditions for the return of the resulting debt; in this case, the return of the debt through the bank is carried out without acceptance.

The invoice form is used in cases where VAT is recorded.

Invoice

They are prepared for invoices and acts. Payment of an advance under a contract is also a reason for issuing an invoice. VAT is deducted on the basis of invoices and invoices. It would be worth mentioning that all VAT payers are required to issue invoices. It is much more convenient to fill out forms using automated programs.

Making changes

It is strictly prohibited to make changes to cash and bank documents (Article 9 of the Federal Law of the Russian Federation “On Accounting”).

Amendments to other primary documents are permissible, but provided that all participants in the business transaction are aware of the amendments being made. Awareness of the amendments among the participants is confirmed by their signatures indicating the date of the changes.

The correction is made as follows: the incorrect entry in the document is carefully crossed out with a thin line. At the same time, what is crossed out is clearly readable. The correct entry is entered above or next to the correction. Next to the one crossed out, or where there is enough free space, the inscription “Believe the Corrected” is made. Full name must be indicated. the person who made the changes, date and signature.

How many years should accounting documents be kept?

Storage

The optimal place to store primary materials is in the archive. It is important to properly prepare documents for filing in the archive:

• Sorting in chronological order.
• Equipment by type.
• Binding and filing documents in folders.
• Preparation of accompanying certificate.

It is important to ensure the safety of accounting registers from unauthorized corrections. Correction of errors can only be made in an official manner, with the signature of the person who made the amendment. For your information, it is in the registers that information about primary documents accepted for accounting is accumulated.

There is also a trade secret here: the contents of the registers are just that. Disclosure of information about the content is punishable by Russian law.

Storage duration

The Federal Law of the Russian Federation “On Accounting” (Article 17), as well as archival legislation (Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558) provides for the storage period for company documents. For primary accounting documents, this period is at least 5 years.

The storage period begins to count from January 1 of the year following the year the document was placed in the archive.

If an organization violates the storage period for primary materials, then the inspection authorities have the right to impose penalties (Article 120 of the Tax Code of the Russian Federation). The fine ranges from 10 thousand to 40 thousand rubles, depending on the degree of violation.

By the way, only documents that are three years old will be relevant for inspection by tax authorities. For the absence of a primary report of an older period, inspectors do not have the right to fine under Article 120 of the Tax Code of the Russian Federation.

The company's accounting service is obliged not only to keep proper records of primary documents, but also to ensure their safety. Only in this case will the claims of the tax authorities turn out to be unfounded.

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, therefore not regulated 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: