Determines the forms of primary accounting documents. We approve forms of primary accounting documents
Primary accounting documents are important both in matters of accounting and in determining the volume of tax obligations. It is important for the company specialist responsible for drawing up primary accounting documents to clearly understand the content and forms of such documents, as well as to know the specifics of maintaining accounting registers.
The role of the primary document in accounting
Primary documents are documents with the help of which the company formalizes the economic events that occurred at the enterprise (Clause 1, Article 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ).
The first thing that accountants of any organization should clearly understand is that today there is no specific mandatory list of forms for primary accounting documents. Any company determines for itself the forms of primary documents depending on the purpose of their use.
However, for such documents a list of mandatory details is legally established (Clause 2, Article 9 of Law No. 402-FZ).
IMPORTANT! The forms used in accounting must be fixed in the accounting policy of the organization (clause 4 of PBU 21/2008, approved by order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n).
List of possible primary accounting documents
The list of primary accounting documents in 2018-2019 may be as follows:
- Packing list. This is a document that reflects the list of transferred inventory items. The invoice is issued in 2 copies and contains information that is subsequently reflected in the invoice. The invoice is signed by representatives of both parties involved in the transaction and certified by a seal (if the company uses it in its practice).
- Record of acceptance. It is drawn up upon completion of certain works (services) to confirm that the result of the work meets the original requirements of the contract.
See a sample of such an act.
- Primary documents for payment of wages to personnel (for example, pay slips).
For more information about these statements, see the article “Sample of filling out the payroll statement T 49” .
- Documents related to the presence of fixed assets - here the company can draw up such documentation from the list of primary accounting documents:
- Certificate of acceptance and transfer of fixed assets in the OS-1 form - upon receipt or disposal of an object not related to buildings or structures.
For more information about this act, see the material "Unified form No. OS-1 - Certificate of acceptance and transfer of fixed assets" .
- If the fixed asset is a building or structure, then its receipt or disposal is formalized by an act in the OS-1a form.
For more details, see the article “Unified form No. OS-1a - form and sample” .
- The write-off of an asset is formalized by an act in the OS-4 form.
For more details, see the material “Unified form No. OS-4 - Act on decommissioning of an asset” .
- If it is necessary to document the fact of the inventory carried out, an inventory list of the fixed assets is drawn up in the INV-1 form.
For more information about such a primary document, see the article “Unified form No. INV-1 - form and sample” .
- If the inventory was carried out in relation to intangible assets, then the inventory will be compiled according to the INV-1a form.
For more information, see the material “Unified form No. INV-1a - form and sample” .
- A separate group of primary documents are cash documents. These include, in particular, the following list of primary accounting documents for 2018-2019:
- Receipt cash order.
For more information on its compilation, see the article “How is a cash receipt order (PKO) filled out?” .
- Account cash warrant.
- Payment order.
Read about the rules for preparing this document.
- Advance report.
- The act of offsetting mutual claims.
Read about the specifics of using this document.
- Accounting information.
For information on the principles of its design, see the material “Accounting certificate of error correction - sample”.
The above list does not exhaust the entire scope of primary documents used in accounting, and can be expanded depending on the characteristics of the accounting carried out in each specific organization.
IMPORTANT! They are not primary accounting documents from the 2018-2019 list - the list was proposed above:
- Agreement. This is a document that stipulates the rights, obligations and responsibilities of the parties involved in the transaction, the terms and procedure for settlement, special conditions, etc. Its data is used when organizing accounting for the analytics of settlements with counterparties, but it itself does not generate accounting transactions.
- Check. This document reflects the amount that the buyer agrees to pay by accepting the supplier's terms. The invoice may contain additional information about the terms of the transaction (terms, payment and delivery procedures, etc.), i.e. it supplements the contract.
- Invoice. This document is drawn up for tax purposes, since on its basis buyers accept for deduction the amounts of VAT presented by suppliers (clause 1 of Article 169 of the Tax Code of the Russian Federation). Thus, in the absence of other documents characterizing a particular transaction, it will be impossible to confirm expenses for this transaction with an invoice (letter of the Ministry of Finance of the Russian Federation dated June 25, 2007 No. 03-03-06/1/392, Federal Tax Service dated March 31, 2006 No. 02-3 -08/31, resolution of the Federal Antimonopoly Service of the East Siberian District dated April 19, 2006 No. A78-4606/05-S2-20/317-F02-1135/06-S1).
It should be borne in mind that the unified forms of primary accounting documents given in the list are not mandatory for use, since since 2013 (after the adoption of Law No. 402-FZ), forms of such forms can be developed independently. But in most cases they continue to be used. Therefore, in 2018-2019, the list of unified forms of primary accounting documents contained in the resolutions of the State Statistics Committee continues to remain relevant.
What information should the forms of primary documents contain?
Despite the fact that there are currently no mandatory primary documents for all forms, the legislator has established requirements for the content of such documents. The list of mandatory details that must be contained in each primary document is given in paragraph 2 of Art. 9 of Law No. 402-FZ. These are, in particular:
- document's name;
- the date on which such document was drawn up;
- information about the person who compiled the document (name of the company or individual entrepreneur);
- the essence of the fact of economic life that was formalized by this document;
- monetary, numerical characteristics, measures of the event that occurred (for example, in what volume, in what units and for what amount were the products sold to customers);
- information about the responsible specialists who documented the event, as well as the signatures of such specialists.
Primary documents and accounting registers
How can primary accounting documents be classified?
If the primary document was issued by the company itself, then it can belong either to the group of internal or to the group of external. A document that is drawn up within the company and extends its effect to the compiler company is an internal primary document. If the document was received from the outside (or compiled by the company and issued to the outside), then it will be an external primary document.
The company's internal documents are divided into the following categories:
- Primary administrative documents are those with which a company gives orders to any of its structural units or employees. This category includes company orders, instructions, etc.
- Executive primary documents. In them, the company reflects the fact that a certain economic event has occurred.
- Accounting documents. With their help, the company systematizes and summarizes information contained in other administrative and supporting documents.
After a business event has been documented as a primary document, it is then necessary to reflect the event in the accounting registers. They, in essence, are carriers of ordered information; they accumulate and distribute the characteristics and indicators of business transactions.
The following registers are distinguished by their appearance:
- books;
- cards;
- free sheets.
Based on the method of maintaining the register, the following groups are distinguished:
- Chronological registers. They record the events that happened sequentially - from the first in time to the last.
- Systematic registers. In them, the company classifies completed transactions by economic content (for example, a cash book).
- Combined registers.
According to the criterion of the content of information reflected in the registers, the following are distinguished:
- synthetic registers (for example, a journal order);
- analytical registers (payroll);
- combined registers, in the context of which the company carries out both synthetic and analytical accounting.
For more information about accounting registers, see the article “Accounting registers (forms, samples)” .
Results
At present, there are no mandatory forms and lists of primary accounting documents: any business entity has the right to independently determine for itself the forms of primary documents that it will use in its activities.
At the same time, the most common primary accounting documents are those that have analogues among the unified forms approved by the State Statistics Committee.
After the primary document is drawn up, it is necessary to transfer information from it to the accounting register.
On January 1, 2013, Federal Law No. 402-FZ dated December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ) came into force. It does not contain requirements for the need to compile primary accounting documents according to unified forms. Does this mean that absolutely all previously used unified forms are not required to be used?The issue of registration of primary accounting documents is extremely important for business entities. After all, documents drawn up in accordance with the law, in particular, confirm for the purposes of calculating income tax the expenses incurred by the taxpayer, and also prove the validity of applying VAT deductions. Therefore, the use of documents whose forms do not comply with established requirements may lead to unfavorable consequences for business entities.
1. Drawing up primary accounting documents
In accordance with Part 1 of Art. 9 of Law N 402-FZ, each fact of economic life is recorded as a primary accounting document. Let us note that until January 1, 2013, in accordance with paragraph 1 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (hereinafter referred to as Law N 129-FZ), the specified document was drawn up for each business transaction. However, the concepts of “business transaction” and “fact of economic life” are not identical.
A fact of economic life is a transaction, event, operation that has or is capable of influencing the financial position of an economic entity, the financial result of its activities and (or) cash flow (clause 8 of Article 3 of Law No. 402-FZ). Law No. 129-FZ did not define the concept of “business operations”, but from paragraph 2 of Art. 1 of this Law it followed that all operations carried out by organizations in the course of their activities were recognized as such.
Thus, the concept of “fact of economic life” contained in Law No. 402-FZ is broader than the concept of “business transaction”, which was used in Law No. 129-FZ. And here the main question that worries specialists arises: what facts of economic life can be documented in primary accounting documents, which are compiled according to forms independently developed by the organization, and when does the use of unified forms remain mandatory? After all, the resolutions of the State Statistics Committee of the Russian Federation, which approved unified forms of primary accounting documentation, have not been canceled.
2. Own forms of primary accounting documents
According to Part 4 of Art. 9 of Law N 402-FZ, the forms of primary accounting documents used by an organization (except for public sector organizations) must be approved by the head of the organization. At the same time, the said Law does not require the mandatory use of unified forms. Let us recall that before January 1, 2013, it was possible to use independently developed forms of primary documents only if the required form was not available in the albums of unified forms of primary accounting documentation (clause 2 of Article 9 of Law No. 129-FZ). However, we note that even when drawing up primary documents not according to unified forms, taxpayers managed to defend in court the legality of recognizing expenses (for more details, see the Encyclopedia of Disputed Situations on Income Tax).
When developing your own forms of primary accounting documents, you can take the unified forms as a basis, adding or removing some of the details. In addition, it is advisable to use GOST R 6.30-2003 "Organizational and administrative documentation. Requirements for document preparation."
When developing, it should be taken into account that the primary accounting document must necessarily contain the details listed in Part 2 of Art. 9 of Law No. 402-FZ:
Name and date of preparation of the document;
Name of the economic entity that compiled the document;
The value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
Signatures, surnames (with initials), as well as positions of the persons who made the transaction, operation and are responsible for the correctness of its execution, or of the persons responsible for the accuracy of the execution of the event.
It must be borne in mind that the list of details for individual primary accounting documents can be expanded by other regulations. For example, the requirements for the details of the waybill are contained in Order of the Ministry of Transport of Russia dated September 18, 2008 N 152, adopted in pursuance of Part 1 of Art. 6 of the Federal Law of November 8, 2007 N 259-FZ “Charter of Road Transport and Urban Ground Electric Transport”.
As already mentioned, the head of the organization needs to approve the used forms of primary accounting documents (Part 4, Article 9 of Law No. 402-FZ).
It should also be noted that the primary accounting document can be compiled in electronic form (Part 5, Article 9 of Law No. 402-FZ). And as you know, to exchange electronic documents it is necessary that the participants in the electronic document flow have compatible document formats. Accordingly, when developing your own forms of documents and their formats, difficulties will arise in implementing electronic document management. Let us note that on the basis of unified forms, recommended formats for widely used documents have already been developed and approved by Order of the Federal Tax Service of Russia dated March 21, 2012 N ММВ-7-6/172@: invoice of goods (TORG-12) and acceptance certificate for works (services). These documents can be submitted electronically to the tax authority (to confirm expenses for the purpose of calculating income tax and for other purposes at the request of the inspectorate) and counterparties.
3. Unified forms of primary accounting documents
Since January 1, 2013, there is no requirement to use unified forms when preparing primary accounting documents in Law N 402-FZ, but their use is common for many business entities. In addition, independent development of document forms other than the unified ones requires time, special knowledge and additional costs for setting up software for new forms, and the use of such forms can cause difficulties in working both within the organization and with counterparties.
Law No. 402-FZ does not contain a ban on the use of unified forms, so they can still be applied by approving such a decision in the accounting policy or by a separate order of the manager.
In addition, refusing to use all unified forms is quite risky.
In Information No. PZ-10/2012, the Ministry of Finance of Russia noted that forms of primary accounting documents established by authorized bodies in accordance with other federal laws and on their basis remain mandatory for use (for example, forms of cash documents).
Indeed, the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia on October 12, 2011 N 373-P) provide for the use of the following unified forms:
Receipt and expense cash orders (forms N KO-1 and KO-2);
- (form N KO-4);
Book of accounting of funds accepted and issued by the cashier (Form N KO-5);
Settlement and payment statements (forms N T-49 and T-53).
These forms are approved by Resolutions of the State Statistics Committee of the Russian Federation dated 08/18/1998 N 88, dated 01/05/2004 N 1.
Note that these are not all unified forms, which are still mandatory for use in 2013, despite the freedom provided to develop your own forms.
In addition, the failure to use standardized forms of documents when recording labor and its payment may lead to undesirable consequences for organizations. The next section of this special issue is devoted to the issue of using these forms.
There are other mandatory forms of primary documents. However, the requirement contained in Part 4 of Art. 9 of Law N 402-FZ, general: the forms must be approved by the head of the economic entity. Therefore, in order to avoid disagreements with regulatory authorities, it is better to approve the use of unified forms by order of the manager or provide for it in the accounting policy.
4. Features of the use of unified forms of primaryaccounting documents for labor accounting and payment
The issue of using unified forms to document events that occur in the field of labor relations (hiring an employee, granting him leave, etc.) deserves special attention.
According to Rostrud, after the entry into force of Law N 402-FZ, that is, from January 1, 2013, non-governmental organizations have the right to use forms of primary accounting documents developed by them independently (Letter dated February 14, 2013 N PG/1487-6-1) .
As an example, Rostrud mentions the employee’s personal card (Form N T-2) and notes that the primary accounting document must contain all the mandatory details established by Part 2 of Art. 9 of Law No. 402-FZ. The form of the employee’s personal card (form N T-2), as well as other unified forms of primary accounting documents for recording labor and its payment, was approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 (hereinafter referred to as Resolution N 1).
At the same time, it is necessary to take into account that the requirements for the use of this unified form for maintaining military registration are established by clause 27 of the Regulations on military registration (approved by Decree of the Government of the Russian Federation of November 27, 2006 N 719 in accordance with clause 6 of article 8 of the Federal Law of March 28, 1998 N 53-FZ “On Military Duty and Military Service”).
Considering the issue of preparing primary documents when sending an employee on a business trip, the Ministry of Labor of Russia in Letter No. 14-2-291 dated February 14, 2013 noted that the relevant documents (in particular, a travel certificate) must be drawn up according to the forms approved by Resolution No. 1.
The Ministry of Finance of Russia in Information No. PZ-10/2012 indicated that from January 1, 2013, forms of primary accounting documents established by authorized bodies in accordance with other federal laws and on the basis of such laws remain mandatory.
In addition, it should be noted that the requirements for primary accounting documents contained in Art. 9 of Law N 402-FZ can only be partially applied to documents used to document events in the field of labor relations. So, in part 5 of Art. 9 of Law N 402-FZ provides for the possibility of drawing up a primary accounting document in electronic form. At the same time, the Labor Code of the Russian Federation and other regulatory legal acts containing labor law norms do not allow such a possibility. For example, in para. 3 clause 26 of the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749, it is directly established that the employee’s report on the work performed on a business trip is submitted to the employer in writing. Unified forms of an official assignment, a report on its completion and a travel certificate are also contained in Resolution No. 1.
Taking into account the above, we can come to the conclusion that the execution of documents using independently developed forms for recording labor and its payment may cause claims from inspection authorities, since the new form may not take into account (not fully take into account) the requirements of labor legislation for a specific document.
For example, it should contain columns in which it is necessary to enter information about the work performed, transfer to another permanent job and dismissal (clause 12 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers, approved by the Decree of the Government of the Russian Federation of April 16, 2003 N 225). At the same time, this information is not included in the list given in Part 2 of Art. 9 of Law No. 402-FZ.
Thus, with regard to the preparation of documents on labor accounting and payment, at present it is more expedient for organizations to use the unified forms approved by Resolution No. 1. And, as already noted, the use of these unified forms in accordance with Part 4 of Art. 9 of Law N 402-FZ must be approved either by a separate order of the head of the organization or by an appendix to the accounting policy.
All business transactions must be carried out with the preparation of primary documents on the basis of which accounting is maintained.
Accounting documents are classified according to various criteria:
by appointment;
by the volume of transactions reflected in them;
by method of use;
by the number of transactions taken into account;
at the place of compilation;
according to the filling method.
Accounting documents can be divided into groups according to their purpose:
TO organizationally-administrative documents include orders, instructions, instructions, powers of attorney, etc. These documents contain an order, permission, instruction or the right to conduct a business transaction.
The information contained in these documents is not entered into accounting registers, since they do not reflect the very fact of the transaction. TOacquittal(executive)
documents include invoices, requirements, receipt orders, acceptance certificates, etc. Supporting documents are drawn up at the time of the transaction, reflecting its execution, and represent a source of primary accounting information or the first stage of the accounting process. The information contained in them is entered into accounting registers. There are a number of documents that combine permitting and exculpatory nature; such documents are classified as
combined(payroll, cash order).
Accounting documents
filled out by an accountant to justify entries that have no other documentary evidence. These are various calculations and certificates that play a supporting role and are compiled to facilitate and speed up the work of the accounting department (accounting department certificate for reversing an erroneously made entry; distribution of enterprise profits, general production, general business, non-production expenses, etc.). Information from such documents is also entered into accounting registers.
Unified forms of primary accounting documentation
Primary documents are accepted for accounting if they are compiled according to unified forms approved by the State Statistics Committee of the Russian Federation. The unification of forms of primary accounting documentation is of great importance for improving accounting, as it establishes and consolidates uniform requirements for documenting the economic activities of organizations, systematizes accounting, excludes outdated and arbitrary forms from circulation, and promotes the rational organization of accounting.
The State Statistics Committee of Russia, as necessary, makes changes and additions to the unified forms of primary accounting documentation, and also ensures the further development of unified forms of primary accounting documentation.
The forms of unified documents are adapted for accounting in conditions of mechanized processing of accounting data, as well as for manual processing. Duplicate details are excluded in the forms, the location areas of indicators subject to machine processing are outlined with thick lines, form formats are used in accordance with GOST 9327-60 - A3 ( 297 x 420); A4 (210 x 297); A5 (148 x 210). The formats of the forms indicated in the albums of unified forms are recommended and may change.
Each of the forms is assigned a code designation according to the All-Union Classifier of Management Documentation (OKUD), which is indicated as a separate requisite in the upper right corner of the form.
If necessary, the organization can enter additional details into the unified forms. In this case, all details of the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia must be left unchanged, and the requirements of the standards for their structure and design must be met. Removing individual details from unified forms is not allowed. Changes made must be documented in the relevant organizational and administrative document of the organization.
Documents, the form of which is not provided for in these albums, must be approved in the order on the accounting policy of the enterprise and must contain the following mandatory details:
name of the document (form);
form code;
date of compilation;
business transaction indicators (in kind and in monetary terms);
names of positions of persons responsible for carrying out business transactions and the correctness of its execution;
personal signatures and their transcripts.
The forms of such documents may be a separate appendix to the organization’s accounting policy for the corresponding year and approved by a separate order (instruction) of the head of the organization.
The primary accounting document is a carrier of information about the business transaction of an economic entity. The list of persons who are economic entities is determined by Art. 2 Federal Law-402 “On Accounting”. The same law defines the requirements for the form and completion of accounting acts, as well as the basic rules for their reflection in accounting.
Modern legislation does not oblige private law entities (created on private deposits) to use unified forms of primary accounting documents when processing transactions. But if the reader is a subject of public law (with a share of municipal or federal participation) or enters into transactions with such subjects, then unified forms cannot be avoided.
Organization of primary accounting
To determine what belongs to primary documents and what does not, you can use a simple rule: the document reflects a real operation to change the composition of the enterprise’s property - that means “primary”. Of course, this is a very simplified approach (and it has exceptions), but it almost always gives the correct result.
Thus, the following cannot be classified as primary acts: orders and instructions of the administration, accounting certificates, accounts (see what), receipts, etc. Accounting registers should not be filled out on the basis of these papers. But their importance cannot be diminished, since they form the prerequisites for the implementation of business transactions and, therefore, can serve as evidence of the intentions of the parties to the transaction.
Article 9 of Federal Law-402 provides an exhaustive list of requirements for primary documents. Based on a “primary report” compiled in compliance with this norm, an enterprise can safely display information about its operations without worrying that they will be recognized as fictitious.
Basic rules for drafting:
- reality of events (the document must be drawn up upon the completion of an action - transfer of property, identification of shortages, acceptance of goods, etc.), if the event is only planned, then it cannot be formalized as a “primary” document, and even more so it cannot be included in the accounting data;
- the act must contain information about the parties who participated in its preparation (who transmits and who receives), all data identifying the business entity is indicated;
- real time and place of the transaction (if the goods were transferred in the city N, then in no case should it be indicated that the transfer act was drawn up in the city R, since the regulatory authorities have the right to demand an explanation of how the goods from the warehouse in the city N ended up in the city R. And if the entrepreneur cannot justify this circumstance, the transfer may be considered fictitious);
- the content of the transaction (if an entrepreneur has doubts about the name of the operation for which he is drawing up the “primary”, he needs to review the agreement between the parties and, based on it, determine what the counterparties are obliged to do: perform work, provide services or supply goods);
- natural and monetary units of operation;
- name of the position, initials, signatures of persons authorized by the parties to confirm the fact of the transaction (see).
A document that meets the listed requirements is almost always subject to inclusion in the accounting registers of private law entities. An exception may be those cases when the parties to the contract agreed on the form for drawing up the primary acts, but for some reason this form was not followed by one of the parties. In this case, the counterparty who received the wrong “primary” can appeal the actions of the culprit through the court.
It’s useful to know how to format it correctly. The structure of the document, the procedure for drawing up and signing.
Note to participants of legal entities: and how to fill it out correctly.
The World of Business website team recommends that all readers take the Lazy Investor Course, where you will learn how to put things in order in your personal finances and learn how to earn passive income. No enticements, only high-quality information from a practicing investor (from real estate to cryptocurrency). The first week of training is free! Registration for a free week of training
Types of documents
The classification of primary documents is an exclusively theoretical aspect that has little effect on the practical work of an accountant. Conventionally, the following types of “primary” can be distinguished:
- strict reporting/not strict reporting;
- bilateral/unilateral;
- one-time/consolidated;
- on paper/electronic.
Today, in accounting for subjects of private law, strict reporting forms are practically not used. Entrepreneurs can create powers of attorney, cash orders, and invoices independently, in compliance with the general requirements of the law.
What is a two-sided or one-sided primary document is determined by the number of parties involved. Thus, a payment order is a one-sided primary document, since it indicates the action of only one party - the payer. For example, an invoice is two-sided, since according to this document the supplier performs an active action - transmits, and the recipient - receives.
How to prepare primary documents
Computerized accounting provides an almost automatic procedure for processing primary acts. Each accounting program offers “primary” forms, ranging from contracts to complaints (see).
Forms from updated computer programs fully satisfy all the requirements for reflecting business transactions in the accounting of an enterprise. But if these forms do not fully reflect all the actions of the parties, then you need to independently draw up a document that will fully confirm the reality of all aspects of the operation.
When compiling forms yourself, you can build on their unified forms, which are approved by Resolution of the State Statistics Committee of the Russian Federation No. 7 of January 21, 2003. Due to the fact that these forms are not mandatory for subjects of private law, each entrepreneur can modify them to suit his own needs, without forgetting to comply with the mandatory requirements (Article 9 of the Federal Law-402).
Important! The forms of primary documents, developed specifically for the operating conditions of a particular enterprise, are approved by none other than the head of this enterprise by his order on the organization of accounting. There are also no requirements for this order, but it is better to draw it up every new year, taking into account the requirements of dynamically changing legislation.
But even if for some reason the company’s accounting uses “primary” forms that are not approved by management, but signed by them, then these documents have legal force.
It is necessary to fill out the forms of primary acts in compliance with the following rules:
- do not allow corrections;
- enter reliable and understandable information (no non-standard coding or unclear abbreviations);
- all empty columns must be filled in with a dash;
- if an addition needs to be made to the form, it is indicated before the signatures of the parties (it’s useful to know).
An original of the primary act is prepared for each signatory. If the form is signed by two parties, then two originals are made, if one, then there can only be one original.
The damaged form should be crossed out and sent for recycling.
Storage of “primary records” and provision of information on business transactions
The originals of primary documents are kept by each participant in the business transaction. Resolution of the State Statistics Committee No. 7 determines that the “primary” is stored in files in chronological order for each accounting register. This is the most convenient format for accumulating and processing accounting information.
The files are stored in the archives of the enterprise. The period and procedure for storing each type of primary documents and accounting registers is determined by Order of the Ministry of Culture of the Russian Federation No. 558 dated August 25, 2010 (as amended and supplemented). Typically the retention period is three years, but there are a number of documents that must be retained for much longer.
In the employer's piggy bank: how to make one. The procedure for registering part-time workers and calculating salaries for such employees.
Is it possible to . Peculiarities of assigning and extending testing to employees during employment.
Registration of a wide variety of primary accounting documents is an integral part of the daily business practice of any enterprise. Primary accounting documents are used in personnel and financial activities. This article will discuss the preparation and storage of these documents.
From the article you will learn:
Mandatory forms of primary accounting documents
Primary documents contain accounting information on the basis of which confirmation of the implementation of management actions or business transactions is carried out. In the economic and organizational activities of a company, such papers are used very widely.
In the most general form, the document flow of any organization can be classified into three large groups:
- Management documents. Through business papers of this group, administrative management decisions are received and transmitted. These also include papers that contain information used to compile various reports. In turn, management decisions are made on the basis of these reports;
- Personnel documents. These papers contain information about the personnel of the enterprise, data on personnel records, as well as about the organization of work with personnel. This also includes information on personnel rotation, data on changes in positions, and dismissal of employees. Information about rewards and punishments is also included in this group. Finally, vacation schedules, staffing schedules and all primary personnel records are another type of personnel documents.
- Accounting and financial documents. These papers contain information about the economic and production activities of the enterprise. This group includes planning, accounting, analytical and financial reporting, various contracts, regulations and all primary accounting documents.
Standard forms of primary accounting documents
In 2017, different forms of primary documents exist both in personnel and accounting records. This also includes supporting and supporting documents containing initial information about various types of organizational and economic activities of the organization. In view of the fact that primary documents that were drawn up in accordance with established rules have legal significance, these papers become confirmation of the fact of an organizational action or the fact of performing some business transaction and they are filled out immediately after this fact has occurred.
List of forms of primary accounting documents
Personnel and accounting records are maintained on the basis of standard forms of primary documents. Thus, these business papers are divided respectively into primary personnel and accounting documents.
For example, primary personnel records include an employee’s personal card, an order for the provision of leave or an order for the transfer of an employee, a staffing table, a vacation schedule, an order for dismissal, an order for sending on a business trip, a travel certificate, if it continues to be used by the organization in 2017, orders for rewarding and punishing employees.
The types of accounting primary documents are much more diverse. For example, these include records of working hours, settlements with employees regarding wages, evidence of cash and trade transactions, cash receipts received as a result of settlements with individuals during transactions, settlement and payment documents, records of fixed assets and intangibles. assets and much more.
It should be borne in mind that primary documents, according to their origin, can be divided into external and internal. External, i.e. incoming from external sources, represent various payment orders, payment requests, demands-orders and invoices. Internal, that is, created within the company, are of four types: administrative, accounting, executive and combined.
Read also:
In 2017, the main document on the basis of which the creation of archives of organizations and the storage of primary documents of all types discussed above is carried out remains the Federal Law of October 22, 2004 No. 125 Federal Law. As follows from this legislative act, the storage periods for business documents are determined not only by federal, but by other regulations.
Application of forms of primary accounting documents
With the introduction of the new Federal Law “On Accounting” several years ago, the forms of primary accounting documents contained in albums of unified forms of primary accounting documentation became optional. In this regard, employees of the personnel service, accounting department and preschool educational institutions faced a logical question - do they need to develop their own forms or continue to use the old ones that were approved by the State Statistics Committee?
Using old forms
In order to develop their own versions of primary accounting documentation forms, employees of these departments need special knowledge and experience. When deciding to develop your own forms, you need to clearly assess the feasibility of this step.
The existing unified forms continue to remain relevant and fulfill their accounting function. Moreover, if they are adequate to the business processes in the organization, then there is no point in switching to new forms.
It should also be borne in mind that employees of regulatory authorities are more lenient towards old forms and are prejudiced towards new ones. A labor dispute, if one arises, will be easier to win if you use the old forms of primary documentation.
Another argument in favor of the previous forms is that if you keep records of documentation using software, then continuing to use unified forms will not require changes to existing systems.
For some companies, primarily joint ventures or branches of foreign companies in Russia, the transition to new forms may be very relevant. The fact is that they have to simultaneously keep records according to the laws of their country and according to Russian legislation. Developing their own forms that take into account all the details required by the laws of both countries will help them avoid double preparation of documents.
Please keep in mind that even if you decide to keep office work using old forms, you will have to make some adjustments to them. For example, remove OKUD and OKPO codes, remove the link to the State Statistics Committee Resolution, allocate space for deciphering the signature of the person signing the document (last name and initials), etc.
Application of new forms
The first step in developing new forms should be to determine who will perform this task. By law, the responsibility for developing such forms lies with the person involved in accounting. The problem is that primary documents include not only accounting papers, but also personnel documents. An accounting employee may not know all the intricacies of personnel records management. Therefore, it is necessary to involve an employee of the HR department in the development of new forms.
Our recommendation for creating unified forms for an enterprise is that the template part of the form must be formulated very briefly, avoiding the possibility of double interpretation of the text. It is advisable to use templates, stencils, standard phrases and expressions: “Control over the execution of (document title) is entrusted to (position and surname), “In connection with...”, “Taking into account...”, “Based on...”.
Do not rush to abandon those forms that are often used - time sheets, vacation schedules, staffing tables - you can create new forms based on them. If older forms seem too data-heavy, you can simplify them and remove some lines, columns, or redundant information.
Let's give an example. There is a standard form No. T-3 " Staffing table" It contains columns 6, 7 and 8, intended for recording the allowances that are established for the employee. If these columns are no longer needed, they can be deleted.