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Rules for the preparation of primary accounting documents. List of primary accounting documents

Primary accounting represents the initial stage of the systemic perception of the registration of individual operations that characterize the economic processes and phenomena occurring in the organization. Its objects are: the procurement, acquisition and expenditure of material resources, production costs, the movement of semi-finished products and the remains of work in progress, the volume of output, its shipment and sale, settlements with suppliers, buyers, customers, banks, financial authorities, founders, etc. .

Initial information about economic processes and phenomena is reflected in primary documents.

Primary accounting document- this is a written certificate of a business transaction that has legal force and does not require further explanation and detail.

The primary accounting document must have:

  • name - the financial and economic content of the business transaction. A document that does not have a title, as well as a document with an unclear, poorly readable title, will not have legal force;
  • the name, and in some cases addresses and bank accounts of the parties (legal entities and individuals) participating in this business transaction. The primary document, which does not contain the name and corresponding attributes of at least one of the parties to the business transaction, loses its targeting and cannot be executed;
  • compilation date. In the absence or indistinct writing of the date, the document loses its targeting in time. In fact, such a document has no legal force;
  • the content of the business transaction (documentation object) arising from the name of the document in which it is available in a general form;
  • indicators of ongoing business transactions. The absence of meters in the document deprives it of an accounting and calculation base;
  • signatures of responsible persons - the director of the organization and the chief accountant.

Documents are filled out by accounting staff clearly, legibly by hand writing in ink or ballpoint pen paste, on a typewriter or using computer technology.

As a rule, standard forms in the form of forms that are interdepartmental in nature are used for documents. This includes forms of orders, invoices, invoices, coupons, statements, etc. Primary documents should be drawn up at the time of the transaction, and if this is not possible for objective reasons, then immediately after it is completed.

If an error occurs in on-farm accounts, then you can apply the negative or reverse entry method. In this case, the erroneous entry is repeated in red ink or standard colors (blue, black) with its conclusion in a rectangular frame.

A red color or a rectangular frame will invalidate the erroneous entry, after which a correct entry is made. It is possible to correct errors in the accounts by crossing out and further correcting (an erroneous entry is crossed out with one line and a correct entry is made under it with the date of correction and the signature of the accountant, if necessary, a certificate is drawn up disclosing the need for correction and the cause of the error).

There should be no corrections, erasures, blots in cash and bank documents.

In working with any document, the accountant relies on certain principles and methodological foundations enshrined in official documents.

Based on primary documents, entries are made in accounting registers, cards, statements, journals, as well as on disks, floppy disks and other media.

Accounting documents are external and internal

External Documents they enter the organization from the outside - from state bodies, higher organizations, banks, tax inspectorates, from founders, suppliers, buyers, etc., they are compiled according to standard forms. Examples of such documents are, payment request-order, payment request, supplier invoice, etc.

Internal documents compiled directly in the organization.

There are the following types of internal documents:
  • administrative;
  • acquittal (executive);
  • combined;
  • accounting arrangement.

managerial- these are documents that contain orders, instructions on the production, performance of certain business operations. These include orders of the head of the organization and persons authorized by him to carry out business operations.

Exculpatory(executive) documents certify the fact of business transactions. These include receipt orders, acts of acceptance of materials; acts of acceptance and disposal of fixed assets; documents on acceptance from workers of finished products, etc.

Combined documents are both administrative and executive. This includes receipt and expenditure cash orders, payroll statements for the issuance of wages to employees of the organization, advance reports of accountable persons, etc.

Accounting documents are compiled in the case when there are no standard documents for records of business transactions, as well as when summarizing and processing supporting and administrative documents. These are certificates, distribution sheets, etc.

Accounting documents are also divided into one-time and accumulative. One-time primary documents are used in the execution of each business transaction. Cumulative documents are drawn up during a certain period of gradual accumulation of homogeneous business transactions. At the end of the period, these documents calculate the totals for the relevant indicators. Examples of accumulative documents are two-week, monthly work orders, limit cards for the release of materials from the organization's warehouses, etc.

Accounting documents are divided into primary and summary

Source documents generated at the time of the business transaction. An example of such documents are waybills for the release of materials from the organization's warehouses to workshops.

Summary Documents compiled on the basis of primary documents, for example, payroll.

At the time of fixing the data in the primary documents, accounting information arises that is not automatically recorded. All its quantitative and qualitative characteristics are subjected to logical, arithmetic and legal control before the preparation of primary documents. Such control is carried out both by employees involved in maintaining primary accounting, and by employees of management services.

By signing receipts and expenditure cash orders, payroll statements, payment orders and claims, other banking documents, the head of the organization thoroughly analyzes each business transaction.

In the process of obtaining accounting information, the following stages are distinguished:
  • preliminary work before drawing up primary documents;
  • preparation of primary documents;
  • approval of primary documents;
  • the work of the accounting department in the preparation and processing of primary documents.

The collection of accounting information involves the appropriate work of various services of the organization. This stage is characterized by the highest level of analyticity and efficiency of accounting.

The second stage of the accounting process is the processing of accounting information. It involves direct participation in the receipt of accounting information by employees of functional management services. So, when accounting for inventory items on the basis of primary documents, grouping and generalization of data in the inventory cards of materials is provided. On a monthly basis, data from cards and books is transferred to reports on the movement of material assets. Warehouse managers and heads of departments submit these reports to the accounting department of the organization on time.

Managers are also involved in data processing. So, with the help of employees of various management services, the culprits of shortages and losses are identified.

After checking the arithmetic calculations, the legality and expediency of the executed business transactions, the accounting documents are registered, and then the economic grouping of their data is carried out in the system of synthetic and analytical accounting accounts by recording in the accounting registers.

Accounting registers are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. They serve to reflect business transactions on.

Accounting registers, depending on the structure, are divided into chronological and systematic. In chronological registers, business transactions are reflected in the sequence in which they were performed. Systematic accounting registers serve to group business transactions according to established criteria.

Accounting registers are maintained in the form of accounting books, cards, statements, journals, as well as machine media.

Synthetic accounting is carried out in systematic registers, and analytical accounting - in analytical registers. Entries in registers are carried out both manually and using computer technology.

The totality and location of the details in the register determine its form, which depends on the characteristics of the objects taken into account, the purpose of the registers, and the methods of accounting registration. Accounting registration refers to the recording of business transactions in accounting registers.

In account books, all pages are numbered and bound. On the last page indicate the number and certify it with the signatures of authorized persons. In some books, for example, the cash book, the pages are not only numbered, but also laced with twine, sealed with a wax seal. Depending on the volume of accounts in the book, one or more pages are allocated for one or another account. Accounting books are used for synthetic and analytical accounting.

Cards are made of thick paper or loose cardboard, not fastened together. They are stored in special boxes - file cabinets. Cards are opened for a year and registered in a special register to ensure control over their safety.

Statements differ from cards in that they are made from less dense paper and have a larger format. They are stored in special folders called registrars. Sheets are opened, as a rule, for a month or a quarter.

Entries in accounting registers should be clear, concise, clear, legible. After registering a business transaction in the accounting register, an appropriate mark is made on the primary document to facilitate subsequent verification of the correct posting. At the end of the month, the results are summed up for each page of the accounting registers. The final records of systematic and analytical registers must be verified by compiling turnover sheets.

After the approval of the annual report, accounting registers are grouped, bound and deposited in the current archive of the organization.

Ways to correct erroneous entries in accounting registers

Exist three ways to correct erroneous entries in accounting registers: corrective, additional entry, reversal.

Corrective method can only be applied if errors were discovered before the balance sheet was drawn up, or if they took place in the accounting registers, without affecting the correspondence of the accounts. This method consists in striking out with a thin line the incorrect text, number, amount and inscription next to or above the correct text or amount with the appropriate reservation.

For example, if instead of 100 rubles. 200 rubles are reflected, then 200 rubles should be crossed out. and write "100 rubles" on top, and indicate on the side: "200 rubles crossed out and 100 rubles written on top, corrected to believe (date, signature)".

On monetary documents, no corrections and blots are allowed, even those specified, especially in numbers.

Additional entries are made in cases where the amount of a business transaction is erroneously underestimated. For example, the supplier transferred 150 rubles from the current account. This business transaction is reflected in the correct correspondence of accounts, but its amount is underestimated to 100 rubles. The following accounting entry was made: the debit of the account "Settlements with suppliers", the credit of the account "Settlement account" - 100 rubles.

But since the suppliers should transfer 150 rubles, then for the missing amount of 50 rubles. it is necessary to make an additional posting: debit of the account "Settlements with suppliers", credit of the account "Settlement account" - 50 rubles.

Additional postings are made in the current or next month. This error correction rule is applied in two cases: if the data of the primary document is not recorded in a separate line in the accounting register and when an erroneously underestimated amount of a business transaction is reflected in the accounting register.

Reversal method consists in the fact that the incorrect entry, mostly digital, is eliminated by a negative number, i.e., the incorrect correspondence and the amount are repeated in red ink. At the same time, a correct entry is made in ordinary ink. Reversals occur when invoices are incorrectly corresponded or when an exaggerated amount is recorded.

When summing the results of operations, entries made in red ink are subtracted.

A rather important place among all the documentation maintained by the accounting department is occupied by primary documentation. It is constantly checked by the tax service, and must be drawn up in accordance with the necessary rules and laws in force in the Russian Federation. What relates to primary documentation, how to properly draw up and compile it, so that later you do not have problems with the tax office, we will analyze in our article.

Primary documentation in accounting what is it?

Primary documents are the grounds in the presence of which records can be made in accounting, it can be entered in the general register. This is an important part of the management documentation of an enterprise or organization.

In all enterprises that the state forced to keep accounting records, business transactions must be executed in accordance with the primary documentation. A business transaction is any activity of an enterprise that entails the movement of funds or to the structure of its assets.

According to the law on accounting, the execution of primary documentation must occur simultaneously with economic activities, that is, it must be immediately documented. But if this is not possible, you can make documentation immediately after the end of the action.

Primary documentation can be issued both on paper and in electronic form. But in the second option, all papers must be certified by an electronic signature, otherwise they simply will not have legal force. But, if the agreement clearly states the existence of a paper version of the document, then it must be available.

Primary documents must be kept for 4 years. During this period, the tax office has the right to request them at any time to check you and your counterparty. You should be especially careful about the documents in which you buy something. Remember, it is thanks to them that you will be able to go to court if such a need arises.

Separation of documents by business stages

All transactions that are carried out by an enterprise or organization can be conditionally divided into 3 stages:

  1. Negotiation of the terms of the deal. At this time, you should discuss all the nuances, and come to a consensus. The result of this stage will be the signing of the contract and the issuance of an invoice for payment.
  2. Payment according to the transaction. It must be confirmed by an extract from your current account, if the payment was made using a bank transfer, or using checks and forms of strict accountability if the payment was made using cash.
    The second option is often used by employees of the organization when they take money under the report.
  3. Receipt of a paid product or service. There must be proof that confirms that the goods were received or the service was provided, otherwise the tax office simply will not allow you to reduce the amount of the tax fee.

As a confirmation, a consignment note or a receipt, in the case of receipt of goods, or an act of work performed, in the case of the provision of a service, can act.

What documents are required?

Depending on the operation to be carried out, the list of required documents may vary. Let's look at the most common list of required papers. Usually, all documents are prepared either by the contractor or the supplier of goods.

The list of documents looks like this:

Features of the accounting register

After the primary documents have been drawn up, they are checked for form and content. After that, if everything is done correctly, they are drawn up, and the economic grouping of the data that it contains in the general accounting system takes place. To do this, all information about the balance of the company's property, cash, business transactions from primary (free) documents are transferred to accounting registers.

The accounting registers themselves are specialized tables that are made in a strictly specified form, in full accordance with the economic grouping of information about the company's property and the sources of its occurrence.

All existing registers are divided into 3 groups:

  • By appointment. Depending on this criterion, registers are divided into chronological, systematic, and combined. Each individual view has its own way of storing data.
  • According to the generalization of data, registers are divided into integrated and differentiated. Each can be considered from particular to general, or vice versa, from reporting to primary documents.
  • By appearance. They can have almost any form: a book, a magazine, a card, printed sheets.

Accounting registers must have:

  • Full title.
  • The specified time period for registering business transactions, to which billing period it belongs.
  • Signatures and initials of responsible persons. This makes it possible, in case of disputes, to find and point out the persons who took part in the transaction.

Conducted business transactions must necessarily be reflected in the period in which they were carried out. If documentary reflection cannot be done directly during the business transaction, then registration must be done immediately after its completion.

In general, accounting registers are created in order to accumulate and systematize information about primary documents accepted for accounting, to display financial statements. If the financial and primary documentation of the enterprise is stored in hard copy, then at the request of other participants in economic operations or law enforcement agencies (if it is within their competence), copies must be provided by the person who compiled them and presented them for signature.

1c accounting primary documentation

During the conduct of financial and economic activities, the accountant will have to work with a huge amount of documentation. These are all kinds of forms, contracts, accounting documentation, estimates and calculations. Some of them are not of great importance and are secondary, but there are also very important documents in which even a minor mistake can lead to disastrous consequences for the whole enterprise and for individual officials. These are the primary documents of the organization.

With the help of the 1C program, you can manage and operate them much easier. In its functions there is management with shipping and monetary documents, with warehouse documents and those related to retail trade.

Today, 1C company software occupies a leading position among accounting programs that are constantly used in our country.

Among the most popular functions of 1C are the following:

  • Full automation of all types of accounting.
  • Payroll calculation for employees.
  • Personnel and production accounting management.

The program has a large number of modes and settings with which you can fully customize it for yourself, adjust it as it is convenient for you.

Registration of primary documentation is a difficult and painstaking business, but simply necessary. Modern computer technologies and highly qualified employees will help you. If you approach it with all responsibility and knowledge of the matter, then there will be no problems.

In contact with

The primary document is drawn up with the same number as the business transaction. For example, a commission for settlement and cash services is deducted from the current account. On the same day, an extract and a memorial order must be issued.

As a rule, primary documents are drawn up on unified forms developed by Russian legislation. But not all forms are provided; so, for example, an accounting statement is drawn up in an arbitrary form. However, when registering, it is necessary to indicate mandatory information: the name and details of the organization, the name of the document, the content of the operation, the names of positions, the names of employees, the signature and stamp of the organization.

Why is primary documentation needed? Mainly in order to record all ongoing business transactions. Documentation is internal and external. An internal one is necessary to account for and control all movements, for example, a fixed asset is put into operation - an act is drawn up, which is the primary document. External documentation is necessary to work with suppliers, buyers, for example, you issue an invoice for payment to the buyer.

There are also primary documents for accounting and remuneration, these include: orders for admission and dismissal, staffing, vacation schedule and others. Allocate documentation and accounting for fixed assets; for example, an act of acceptance of fixed assets, an inventory card, and others. The documentation that is drawn up to account for cash transactions contains such documents as an advance report, an incoming and outgoing cash order.

In some primary documents, corrections are not allowed, for example, in an extract from a current account or in a payment order. But, for example, invoices may contain corrections, but next to them should be the signature of the person who made the correction, the date and stamp of the organization.

Sources:

  • what is the original documentation
  • Primary accounting documents in 2013

Advice 2: What documents are primary in accounting

Primary documents in accounting are those on the basis of which this or that business transaction is executed at the time of its completion or immediately after its completion. It is on the basis that further accounting of specific operations is performed.

You will need

  • invoice, cash order, act, certificate, application, register, order, ledger, list, time sheet, application, inventory card, payroll, personal account, etc.

Instruction

Primary documents are the initial basis for starting accounting for specific transactions and making entries in accounting registers. The primary document is a written evidence of a business transaction, for example, issuing money for a report, paying for goods, etc.

The forms of primary documentation are approved by the head of the enterprise, however, all the mandatory details enshrined in legislation must be present in the document.

Primary accounting documents are compiled on paper and are supported by a signature to identify the persons who compiled the document. If the document is drawn up in electronic form, it must be signed with an electronic signature.

The forms of primary documents that are contained in the albums of unified forms are not mandatory for use, except for cash documents established by authorized bodies on the basis of.

Mandatory details of primary documents in accounting:
- name of the document (consignment note, act, list, order, etc.);
- the date of the transaction (drawing up the document);
- the content of the business transaction in value and physical terms;
- the name of the organization on behalf of which this document is drawn up;
- data of persons who performed the operation and are responsible for the correct execution of the document (position, full name, signature).

Primary documents in accounting are divided into documents according to:
- accounting and remuneration: an order for employment, staffing, work schedule, travel certificate, act of employment, payroll, etc.
- accounting of fixed assets: an act of acceptance and transfer, an inventory card, an invoice for internal movement, an inventory book, an act of a fixed asset, etc.
- accounting of cash transactions: cash book, advance report, incoming cash order, register of cash documents, outgoing cash order, cash book, etc.
- accounting for repair and construction work: acts of acceptance of work performed, suspension of construction, commissioning of the facility; general work log; log of work performed and other similar documents.

note

In the event that, under the law, primary accounting documents are withdrawn, copies of these documents, made in accordance with the law, are included instead of the originals in the accounting documents.

Useful advice

If necessary, additional columns and lines may be included in the standard form, which is determined by certain types of economic activity.

Sources:

  • Accounting Law
  • Summary documents are drawn up on the basis of earlier

Legal entities - enterprises, organizations, various institutions and banks in the course of their activities are in constant communication with each other. Business communication is carried out through a variety of documents: letters, requests, demands, payment orders, etc. The legal validity of such documents is confirmed by their details.

What are the details

Props - from the Latin requisitum - “necessary”, this is a set of information and data established by the standards for this type of document, without which this type of document will not have legal force and cannot be considered the basis for transactions and transactions. In other words, no matter how the document is officially called, if it does not have the required details, it can be considered just a piece of paper to which no one is obliged to respond. Therefore, the details are mandatory indicated on any document.

Some details are indicated only on documents of one type, and some are mandatory for any business document. The latter include: the name of the organization, the date of the document and its name. In the name of the organization, it is necessary to indicate its short and full name in accordance with the constituent documents, the organizational and legal form. The date of preparation of the document is indicated both in digital and in word-digital form. The name of the document is indicated in all cases, the only exception is a business letter.

In addition to the mandatory ones, accounting, bank special details are used, established for one type of document. Accounting documents indicate: the name and address of the enterprise; his bank details; indication of the parties to the transaction - participants in the business transaction; its name, content and basis; transaction value in cash or in kind.

Banking includes: the number of the current account of the enterprise; the name of the bank in which it is serviced and its address; bank code - BIC and its correspondent account. The bank details must also indicate the TIN of the enterprise and the bank, the KPP and OKPO codes.

Placement of details in the document

For each attribute in different types of documents, there is a field for placement. The composition of the details and the requirements for their execution in each case are established by the standards. Details consisting of several lines are printed with one line spacing. Between themselves, the details are separated by two or three line intervals.

The same applies to forms of documents, which provide for special requirements for their production, accounting and storage, especially those on which the State Emblem of the Russian Federation is reproduced, as well as the coats of arms of the constituent entities of the Russian Federation. This measure is necessary, since the details indicated on the forms make them a document that has legal force, which fraudsters can use.

Advice 4: What documents are drawn up when applying for a job

Properly executed documents for a new employee when hiring are a guarantee that he will subsequently have no problems with calculating a pension, and the employer will have no problems with the labor commission and the tax inspectorate. The main document confirming the length of service is the work book.

The specifics of work at some enterprises allows the need to present any other additional documents. These cases are stipulated in the Labor Code of the Russian Federation, regulations, decrees of the President and resolutions of the Government. Personnel officers do not have the right to demand other documents that are not stipulated by laws. The same applies to the requirement to have permanent registration at the location of the enterprise. But the employer has the right to demand a certificate of the established form on the state of health. For professions related to food and consumer services, the presence of a sanitary and medical book is also mandatory. If a disabled person is hired, a recommendation letter from VTEK may be required, and if the new employee’s work is related to commercial or state secrets, he may be required to provide a receipt and other documents confirming his admission.

In the current practice, primary accounting documents are understood as papers reflecting the facts of economic life (transactions, movement of goods and materials, etc.). They are issued at the time of the transactions or after their completion, to confirm the facts that have happened. On their basis, the accountant makes entries in the accounting program of the enterprise, accepts amounts for tax accounting.

In what form is the "primary"

According to the explanations of the Ministry of Finance, the company has the right to independently determine which forms of "primary" to use. The decision made is fixed in the accounting policy of the organization. Practice shows that business entities use one of three options:

  • Unified forms offered by the State Statistics Committee.
  • Samples developed by the company independently and fixed by internal acts.
  • Combined options: primary documents in a unified format, supplemented by 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;
  • shipping bills.

For them, the Ministry of Finance introduces unified forms to the rank of mandatory ones.

If the company that concluded the transaction did not determine the form of the “primary” in the contract, the counterparty has the right to issue documents based on its own samples. To avoid issues of regulatory structures, the company should state in its accounting policy that it accepts papers on forms developed by its suppliers and buyers.

Important! The presence of a “primary” mediating 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, "Act of Accepted Works";
  • number according to the internal numbering rules of the compiling company;
  • date of preparation of the document;
  • the full name of the company issuing the "primary";
  • the nature of the business transaction that took place (for example, the shipment of goods to the buyer, cash deposit at the cash desk, acceptance of work performed, etc.);
  • measurement of the occurred economic fact in monetary or natural form;
  • position and full name of the employee responsible for the execution or registration of the operation;
  • handwritten signature of the authorized person.

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

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

Is it necessary to affix an imprint of the organization's seal on the "primary"? This is not a mandatory requisite, you can’t do without it only if its presence is provided for by the sample enshrined in the company’s accounting policy.

Varieties of primary documents

The current legislation does not establish a closed list of 2018 primary accounting documents. Their diversity is determined by the field of activity of the economic entity. For one firm, a consignment note is required, for another, an act of writing off literature from the library.

The most common types of documentation include:

  • consignment note - mediates transactions for the acceptance and transfer of goods and materials;
  • acceptance certificate - is issued in situations where one party accepts the results of work carried out by the second;
  • payroll - compiled when paying staff salaries;
  • OS-1 - reflects the receipt or loss of an object of fixed assets (except for real estate);
  • INV-1 - consolidates the results of the inventory;
  • advance report - confirms the expenses of an employee who arrived from a business trip;
  • cash documents (checks, PKO, RKO, etc.);
  • payment order;
  • accounting statement, etc.

This list of primary accounting documents is not complete. Companies of different lines of activity use the necessary forms to reflect the ongoing transactions.

Depending on the method of implementation, the "primary" is paper and electronic. The second option is used in companies where electronic document management is configured. It helps to simplify and speed up the processing of business papers, to debug the interaction between counterparties.

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

1. Each fact of economic life is subject to registration by the primary accounting document. It is not allowed to accept for accounting documents that document facts of economic life that did not take place, including those underlying imaginary and feigned transactions.

2. Mandatory details of the primary accounting document are:

1) the name of the document;

2) date of drawing up the document;

3) the name of the economic entity that prepared the document;

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

6) the title of the position of the person (persons) who made (have completed) the transaction, operation and responsible (responsible) for its execution, or the title of the position of the person (persons) responsible (responsible) for the execution of the event;

(see text in previous edition)

7) signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.

3. The primary accounting document must be drawn up at the time of the fact of economic life, and if this is not possible, immediately after its completion. The person responsible for registration of the fact of economic life ensures the timely transfer of primary accounting documents for registration of the data contained in them in accounting registers, as well as the reliability of these data. The person who is entrusted with the maintenance of accounting, and the person with whom the contract for the provision of accounting services is concluded, are not responsible for the compliance of primary accounting documents compiled by other persons with the accomplished facts of economic life.

(see text in previous edition)

4. Forms of primary accounting documents are determined by the head of an economic entity upon the proposal of an official who is entrusted with accounting. Forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation.

(see text in previous edition)

5. The primary accounting document is compiled on paper and (or) in the form of an electronic document signed with an electronic signature.

6. If the legislation of the Russian Federation or the agreement provides for the submission of a primary accounting document to another person or to a state body on paper, an economic entity is obliged, at the request of another person or state body, at its own expense, to make hard copies of the primary accounting document drawn up in form of an electronic document.

7. Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of the bodies of state regulation of accounting. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who drew up the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.

8. If, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are withdrawn, copies of the withdrawn documents made in accordance with the procedure established by the legislation of the Russian Federation are included in accounting documents.