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

Document translated from Latin means evidence, proof, therefore, any business transaction is drawn up by a document that confirms the fact of its completion and makes the accounting entry legally legal. Thanks to the document, the place, time, object of accounting and responsible persons are known exactly. The document in the accounting confirms the legality and validity of all current accounts.

As part of accounting documents, there are (Fig. 5.2):

Rice. 5.2. Composition of accounting documents

Primary accounting documents

Under primary accounting understand the initial stage of the accounting process, which measures the data of a business transaction and registers them in documents. Documents must be drawn up at the time of the transaction or immediately after its completion, they are the primary accounting documents on the basis of which accounting is maintained.

Documents are accepted for accounting if they are properly executed and contain the required details. Requisites is a set of features and indicators contained in the document, such are:

    Title of the document;

    date of preparation of the document;

    the name of the organization on behalf of which the document is drawn up;

    business transaction meters in physical and monetary terms;

    the name of the officials responsible for the business transaction and the correctness of its execution;

    personal signatures of the indicated persons with decryption.

All primary documents have unified, i.e., standard forms. The main primary documents include: documents formalizing the receipt and issuance of funds (incoming and outgoing cash orders), transferring funds from a current account (payment orders), receipt and issue of materials (powers of attorney, requirements, acceptance certificates), etc. . Documents are also divided into internal, which are used directly at the enterprise, and external, coming from other individuals and legal entities.

On the basis of primary documents, accounting entries are compiled and initial information is generated, which is used for further processing in order to "obtain various economic indicators that characterize the activities of the enterprise.

Accounting registers

Accounting entries drawn up in accordance with primary documents are then transferred and grouped in accounting registers. Thus, registers carry secondary information, the source of which was documents. Accounting registers are carriers of ordered information, in which signs and indicators of business transactions are systematized.

Accounting registers differ in appearance, method of accounting and content.

By appearance accounting registers are divided into books, cards and free sheets. The first accounting registers can be called granary books, which were kept by merchants to account for their goods. With an increase in the number of business transactions, books of other forms began to be used: for accounting for the receipt and expenditure of materials, cash, etc. Later, in order to divide labor between workers who keep records, cards and free sheets began to be used instead of books. Cards are intended, as a rule, to organize the accounting of various objects of analytical accounting, for example, inventory cards for accounting for fixed assets, cards for accounting for materials in a warehouse. Free sheets are large-format accounting registers; they contain more information than cards. Free sheets include statements, order journals, etc.

By way of doing accounting registers are divided into chronological, systematic and combined. In chronological registers, operations are recorded in sequence, their completion, such registers include registration journals. In systematic registers, transactions are additionally grouped by economic content, for example, cash book, material accounting cards, etc.

Accounting documents

The question of what is the result of the work of an accountant can be answered in one word - reporting. Reporting documents are compiled at the end of each quarter according to the accounting registers.

Reporting- this is a set of forms and indicators, as well as explanatory materials for them, reflecting the results of the financial and economic activities of the enterprise.

In accordance with the Federal Law "On Accounting" dated November 21, 1996 No. 129-FZ, the enterprise provides quarterly and annual financial statements in a certain amount of standard forms. These forms of financial statements are submitted to the tax office within a month after the end of the quarter and three months after the end of the year. Additional information is submitted to the statistical office.

Interim quarterly financial statements contain a balance sheet (form No. 1) and a profit and loss statement (form No. 2). The annual report must also include:

    statement of changes in equity (Form No. 3);

    cash flow statement (Form No. 4);

    appendix to the balance sheet (form No. 5);

    explanatory note to the report.

The main reporting requirements are:

    reliability - reporting should reflect real business transactions that can be easily verified;

    completeness - reporting should contain all the necessary data for interested parties and include relevant comments;

    neutrality - reporting should not reflect the interests of any persons;

    continuity - the sequence of application of reporting forms and their content from one reporting period to another.

Document flow

Under document flow in accounting, they understand the order and path of passing documents through all instances from the moment they are drawn up to being archived.

The movement of primary documents in accounting is regulated by a workflow schedule, which is drawn up by an accountant and approved by the head of the enterprise. The workflow schedule establishes the purpose of primary documents, the procedure for their execution and the deadlines for submission to the archive. The workflow schedule can be drawn up in the form of a diagram, schedule or list of works, indicating the performers and the timing of the movement of documents. Each executor is given an extract from the workflow schedule, which lists the documents related to the field of his activity, and the deadlines for submitting these documents.

Control over the implementation of the workflow schedule is carried out by the chief accountant.

All primary documents, accounting registers, accounting reports and balance sheets are subject to transfer to the archive. Until the transfer of documents to the archive, they are stored in the accounting department in special cabinets or safes.

There are certain rules and terms for storing documents in the archive. For example, primary and accounting documents are stored for 5 years, inventory documentation, audit reports - 3 years, accounting reports and balance sheets, quarterly balance sheets - 3 years, annual ones - 10 years, personal accounts of workers and employees - 75 years, etc. .

Correction of errors in accounting

Accounting documents must be filled out correctly and clearly, without blots and corrections. But sometimes there are errors in accounting.

Errors can be local, when information is distorted in one document, for example, the date is written incorrectly, or transitive - if the error automatically passes through several accounting registers, for example, if the amount of any operation is incorrectly indicated. In documents executing monetary transactions, corrections are not allowed at all, such documents are rewritten anew.

The most common error correction methods are:

    proofreading;

    "red side";

    additional entry.

At proofreading method, the incorrect text or amount is crossed out with a thin line so that the corrected entry is visible, and the correct text is written on top. This type of correction is specified in the margins indicating the signature of the person who made the correction.

Method "red side" applies when the amount indicated in the calculations is greater than it should be. In this case, an additional entry to clarify the amount to be corrected is drawn up in red paste (pen) or it is framed. The red reversal entry is considered a negative value, so this amount is subtracted when calculating the totals.

For example, for the debit of account 20 and the credit of account 70, instead of the amount of 528 r. the amount of 582 rubles is indicated. When correcting an error using the “red reversal” method, the excess amount (54 rubles) is entered into the accounts with red paste or framed. In the final calculations, this amount will be deducted.

Account 20 "Main production"

Method additional entry is used if the entry is made in the amount less than it should be. In this case, an additional entry is made for the difference in the amount with the same correspondence of accounts.

For example, a business transaction was completed, materials were written off for production in the amount of 18615 rubles. The accounting accounts indicate the amount of 16815 rubles. When correcting an error using the additional entry method, the missing amount (1800 rubles) is entered into the accounts with the same posting.

Account 20 "Main production"

All business transactions performed at the enterprise must be documented without fail. For each transaction, appropriate supporting primary accounting documents must be drawn up.

Primary accounting documents - what applies to them?

Primary accounting documents are divided into administrative and exculpatory.

The former include, first of all, various kinds of orders, orders to perform various operations. As a rule, these forms are approved by the management of the enterprise.

Acquittals include documents confirming the fact of the transaction.

Also, administrative and acquittal forms can be combined into one accounting document, which will contain both an order to perform an action and confirmation of the completion of this action.

Exculpatory accounting documents can otherwise be called primary accounting accounting. Primary accounting forms are the first evidence of a transaction, and they are mandatory to reflect the transaction in accounting. All entries in the accounting department should be reflected only after a correctly executed supporting document has been received. An important rule to remember is: “No document - no wiring!”

It is important not only to have an exculpatory form, but also its correct design. The presence of errors may make it invalid, therefore, upon receipt of any form, it is imperative to check all lines for correct filling. Be sure to check the presence of signatures of responsible persons, the presence of a seal, and it must be clear and readable. Only with the right design, you can be sure that in the future you will not have problems with the inspection authorities. Properly executed primary documents in the accounting department must contain a certain set of details.

Mandatory details of primary documents:

  • name and code of the form;
  • Date of preparation;
  • name of company;
  • type of business transaction and its content;
  • natural and monetary meters of the operation;
  • signatures of responsible persons.

The State Statistics Committee of Russia has established unified forms of primary documents that must be used when processing business transactions.

Standard forms of primary accounting documents are used to account for cash transactions, for fixed assets, intangible assets, inventory items, trading operations, as well as transactions related to.

If it is necessary to make any changes to the existing unified forms, supplement them with details and the necessary lines, then the enterprise needs to issue an order or an order to enter additional details. When changing the standard form of the primary accounting document, it is worth remembering that it is impossible to delete already existing details, you can only supplement them.

If a unified form is not approved for any primary accounting document, then the organization independently develops a form convenient for itself, in this case, the main requirements for the modified forms are the presence of all the mandatory details indicated above.

The right to sign primary documents can only be assigned to a certain circle of persons, the list of names and positions of which must be reflected in the corresponding document for the right to sign a particular document (for example, you can download a sample power of attorney from the link).

If an error is made in the already executed primary accounting document, then it is allowed to edit it if it is not a cash or bank form. For the latter, no corrections are allowed. If errors are made in the monetary forms, then such a form is crossed out and thrown away, after which a new form is filled out. Examples of forms that do not allow corrections include an incoming and outgoing cash order, a cash check, and an announcement for a cash contribution.

Corrections in the primary accounting documents are carried out as follows: it is necessary to cross out the incorrectly indicated data and write the correct information on top, next to it it is necessary to indicate the date of the change, the signature. Corrections to the form must be agreed with the persons who compiled this form and signed it. Upon agreement, next to the correction, it is necessary to indicate the phrase: “corrected and agreed”.

Primary accounting documents. Treatment

Entering the enterprise, the primary accounting documents are checked for correctness of filling: are all the lines filled out, are the amounts calculated correctly, are there signatures and seals, are all details entered correctly. After that, the form must be registered in special journals. For example, a payroll form T-53 is registered in the payroll register form T-53a, and incoming and outgoing cash orders are registered in the register of incoming and outgoing cash documents form KO-3. After registration, the documents are transferred for storage to the accounting department, where they are filed in the appropriate folders and stored there for a certain period of time. After a certain period of time, the document is transferred to the archive. The period of storage of primary documents is determined and regulated by archival legislation. Storage and systematization of accounting documents at the enterprise is called document management. Read more about storing and destroying documents in.

The law that determines the terms for the storage of primary accounting documents is called the Federal Law of October 22, 2004 No. 125-ФЗ “On Archiving in the Russian Federation”.

The head of the organization is responsible for the proper organization of storage and destruction. The chief accountant is responsible for the safety and correct execution of documents.

On our website you can download many forms and forms of primary accounting documents in the "" section, there you will find both blank forms and samples of filling them out with brief recommendations for registration. For the convenience of finding the right form, they are divided into sections in which you can easily understand and find the right form.

Video lesson. Deleting documents in 1C Accounting: step by step instructions

Practical video tutorial on deleting documents in 1C Accounting 8.3. Conducted by Likina Olga: expert of the site “Accounting for dummies”, payroll accountant of LLC “M.video management. The lesson provides step-by-step instructions for deleting documents.

Video lesson “How to draw up primary documentation for an enterprise”

Watch the video lesson of the teacher of the site “Accounting for dummies” Gandeva N.V.

Primary accounting documents are important both in matters of accounting and in determining the amount of tax liabilities. It is important for a company specialist responsible for compiling 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 draws up the economic events that have occurred at the enterprise (clause 1, article 9 of the law “On Accounting” dated 06.12.2011 No. 402-FZ).

The first thing that accountants of any organization should clearly understand is that today there is no specific list of forms of primary accounting documents that is mandatory for all. Any company determines for itself the forms of primary documents, depending on the purpose of their application.

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 necessarily 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 06.10.2008 No. 106n).

List of possible primary accounting documents

The list of primary accounting documents in 2018-2019 may be as follows:

  1. Packing list. This is a document that reflects the list of transferred inventory items. The invoice is drawn up in 2 copies and contains information that is subsequently reflected in the invoice. The waybill is signed by representatives of both parties involved in the transaction, and certified by a seal (if the company uses it in its practice).
  1. 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 an example of such an act.

  1. Primary documents of settlement with personnel for remuneration (for example, payroll statements).

For more information about these statements, see the article "Sample filling in the payroll T 49" .

  1. Documents related to the presence of OS objects - here the company can draw up such documentation from the list of primary accounting documents:
  • The act of acceptance and transfer of fixed assets in the form of OS-1 - upon receipt or disposal of an object that is not related to buildings or structures.

For more information about this act, see the material "Unified Form No. OS-1 - Act of Acceptance and Transfer of OS" .

  • If the OS object is a building or structure, then its receipt or disposal is documented 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 OS object is formalized by an act in the OS-4 form.

See the material for more details. "Unified Form No. OS-4 - Act on the decommissioning of the OS object" .

  • If it is required to document the fact of the inventory, an inventory list of fixed assets is compiled 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 drawn up in the INV-1a form.

See this in the material "Unified form No. INV-1a - form and sample" .

  1. A separate group of primary documents are cash documents. These include, in particular, such a list of primary accounting documents for 2018-2019:
  • Incoming cash order.

For more information about its compilation, see the article "How is a cash receipt order (PKO) filled out?" .

  • Account cash warrant.
  1. Payment order.

Read about the rules for issuing this document.

  1. advance report.
  1. The act of offsetting mutual claims.

Read about the features of the application of this document.

  1. Accounting information.

For the principles of its design, see the material "Accounting certificate for correcting an error - sample".

The above list does not exhaust the entire volume of primary documents used in accounting, and can be expanded depending on the characteristics of accounting carried out in each particular organization.

IMPORTANT! They are not primary accounting documents from the list 2018-2019 - the list was proposed above:

  • Treaty. This is a document that specifies 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 does not generate accounting transactions.
  • Check. This document reflects the amount that the buyer agrees to pay by accepting the terms of the supplier. 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 compiled for tax purposes, since on its basis, buyers deduct VAT amounts presented by suppliers (clause 1, article 169 of the Tax Code of the Russian Federation). Thus, in the absence of other documents characterizing a certain transaction, it will be impossible to confirm the costs of this transaction with an invoice (letters of the Ministry of Finance of the Russian Federation dated 06/25/2007 No. -08/31, Resolution of the Federal Antimonopoly Service of the East Siberian District dated April 19, 2006 No. А78-4606/05-С2-20/317-Ф02-1135/06-С1).

It should be borne in mind that the unified forms of primary accounting documents listed 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 be relevant.

What information should contain forms of primary documents

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 such document was drawn up;
  • information about the person who prepared the document (name of the company or individual entrepreneur);
  • the essence of the fact of economic life, which was formalized by this document;
  • monetary, numerical characteristics, meters of the event that occurred (for example, in what volume, in what units and for what amount, commercial products were sold to customers);
  • information about the responsible specialists who executed 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 compiling 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 this will be an external primary document.

The internal documents of the company are divided into the following categories:

  • Administrative primary documents are those that the company gives orders to any of its structural units or employees. This category includes company orders, directives, etc.
  • Executive primary documents. In them, the company reflects the fact that a certain economic event has taken place.
  • Accounting documents. With their help, the company systematizes and summarizes the information contained in other administrative and supporting documents.

After the business event has been formalized by the primary document, then it is required to reflect the event in the accounting registers. They, in fact, are carriers of ordered information; signs and indicators of business transactions are accumulated and distributed in them.

In appearance, the following registers are distinguished:

  • books;
  • cards;
  • free sheets.

Based on the method of maintaining the register, the following groups are distinguished:

  • Chronological registers. They record the events that have occurred 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, 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

There are currently no mandatory for all forms and a list 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 executed, it is necessary to transfer the information from it to the accounting register.

Primary accounting documents or primary accountants, as they are called, are the basis of the basics of accounting, both accounting and tax. Without proper registration, maintenance and primary documents, it is impossible to conduct legal business activities.

The Law "On Accounting" dated 06.12.2011 No. 402-FZ indicates that "every fact of economic life is subject to registration by a primary accounting document."

To make sure that you have all the necessary documents, you should regularly check your accounting, and for those who do not have time for this, we recommend a free accounting audit service.

The primary organization proves in writing the fact of the business transaction, confirms the business expenses when calculating the tax base, establishes the responsibility of the performers for the performance of business operations by them. Primary documents are requested by tax inspectors when checking declarations and reports, and they are necessary when passing inspections.

Considering that not only accountants, but also managers, individual entrepreneurs, sales managers and other employees fill out and draw up primary documents, we suggest that you familiarize yourself with the requirements for these documents.

Who develops the forms of primary documents?

Primary accounting documents are unified(the form of which was developed by Rosstat (the former Goskomstat of the Russian Federation) or the Central Bank) and independently developed by taxpayers.

Article 9 of Law No. 402-FZ contains the following list of mandatory details of primary documents (unified or independently developed):

  • Title of the document;
  • date of preparation of the document;
  • the name of the economic entity that compiled the document;
  • the content of the fact of economic life;
  • the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
  • the name of the position of the person who made the transaction, operation and responsible for its execution;
  • the signatures of these persons.

As for the seal, although it is not listed among the required details, but if there is a field "M.P." (place for printing) its imprint is obligatory.

If the taxpayer is satisfied with the unified forms from the State Statistics Committee (fortunately, the list of them is huge), then it is not necessary to develop your own forms. There is also the concept of "modernized primary", i.e. unified primary documents, in which the taxpayer has made his additions.

Note, cannot be independently developed and approved forms of the following primary documents:

  • cash documents;
  • payment order and other settlement banking documents;
  • unified forms for settlements using a cash register;
  • waybill;
  • payroll and payroll.

Such primary documents can only be unified.

Where can I find samples of unified primary documents?

The development and approval of forms of primary documents is under the jurisdiction of the State Statistics Committee (now Rosstat). To date, the unified forms developed in the 90s of the last century continue to be used. Only settlement (payment) documents developed by the Bank of Russia have a relatively new edition - dated 2012.

Such documents are called differently: acts, magazines, invoices, statements, warrants, books, instructions, calculations, powers of attorney, orders, etc. Using this table, you will find in which Resolution of the State Statistics Committee the unified forms of primary documents you need are published.

Purpose of primary documents

Legal act

Accounting for personnel, working hours and payroll calculations

Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1

Accounting for cash transactions

Decree of the State Statistics Committee of the Russian Federation of 18.08.1998 N 88;
Decree of the State Statistics Committee of the Russian Federation of 08/01/2001 N 55;

Accounting for settlements using CCP

Settlement (payment) documents

Regulation on the rules for the transfer of funds (approved by the Bank of Russia on June 19, 2012 N 383-P as amended on April 29, 2014)

Accounting for trade operations and operations in public catering

Decree of the State Statistics Committee of the Russian Federation of December 25, 1998 N 132

Accounting for work in capital construction and repair and construction work

Decree of the State Statistics Committee of the Russian Federation of November 11, 1999 N 100

Accounting for work in road transport

Accounting for the operation of construction machines and mechanisms

Decree of the State Statistics Committee of the Russian Federation of November 28, 1997 N 78

Accounting for fixed assets and intangible assets

Decree of the State Statistics Committee of the Russian Federation of January 21, 2003 N 7

Accounting for low-value items

Accounting for products and inventory items

Decree of Rosstat dated 09.08.1999 N 66

Material Accounting

Decree of the State Statistics Committee of the Russian Federation of October 30, 1997 N 71a

Accounting for inventory results

Decree of the State Statistics Committee of the Russian Federation of 18.08.1998 N 88

On our website you can download forms of unified primary documents and by .

The strict reporting form (BSO) is also a primary document, but the requirements for it are special. The list of mandatory details of the BSO is wider than the list of ordinary primary documents, in particular, it is mandatory to indicate the TIN and the presence of a seal imprint.

In the article "" you can find out in which cases it is necessary to apply the unified form of this document, and when it can be developed independently.

Errors in original documents

First of all, primary documents must contain correctly specified mandatory details. According to the Ministry of Finance, the taxpayer can take into account the costs of the primary source, if it contains only minor errors.

Such errors should not prevent the exact identification of the seller and the buyer, the name of the goods and their value, other circumstances of the documented fact of economic life (from the letter of the Ministry of Finance dated February 4, 2015 No. 03-03-10 / 4547).

Unfortunately, the typical streamlined wording of officials' explanations often does not make it possible to clearly understand which inaccuracies or errors in primary documents will be considered insignificant.

For example, is it a minor error if the taxpayer's name contains lowercase letters instead of uppercase ones? In another letter dated 05/02/2012 No. 03-07-11 / 130, the Ministry of Finance indicated that such errors as replacing capital letters with lowercase letters and vice versa; changing letters in places; an incorrect indication of the legal form is not an obstacle to identifying the taxpayer (if the TIN and other details are correctly indicated).

But the following errors can be recognized as significant for primary documents:

  • arithmetic errors (incorrectly indicated the value / quantity of goods or the amount of tax);
  • different names of the same product (for example, in the specification for the candy supply agreement they are called “Waffle sweets in chocolate”, and in the invoice - “Mishka in the north”);
  • inaccurate job titles of those who sign the primary documents (for example, the power of attorney indicates "Deputy General Director", and in the act of acceptance - "Deputy Director");
  • the amounts in figures do not coincide with the same, but indicated in words (instead of 155,000 rubles (one hundred and fifty-five thousand rubles), 155,000 rubles (fifty-five thousand rubles) are written).

The tax inspectorate may not accept expenses on such primary documents, and the counterparty may also have problems when deducting VAT.

Correction of original documents only in corrective way(incorrect text is crossed out with one thin line, and the correct text is inscribed on top). Corrections are accompanied by the inscription "Corrected", the date and signatures of the responsible persons. Corrections of incoming and outgoing orders, bank documents and BSO are not allowed. They need to be re-created.

Pay attention to the fact that primary documents are signed during the period of validity of the power of attorney issued for their signing, otherwise the inspectors will consider that the documents were signed by an unauthorized employee. The same should be monitored with respect to signatures on your primary office of representatives of counterparties: the powers of attorney issued to them must be up-to-date.

When drawing up primary documents, one must be careful not only to fill them out, but also to match their dates and other details with other documents, for example, contracts and invoices. So, the deduction of VAT on an invoice drawn up earlier than a consignment note will be controversial.

Questions from the tax authorities will be caused by invoices or acts signed before the contract, the execution of which is confirmed by primary documents. There is a way out of this situation, provided for in paragraph 2 of Art. 425 of the Civil Code of the Russian Federation: indicate in the text of the agreement such a clause "The terms of this agreement also apply to the relations of the parties that arose before its conclusion."

Or, for example, the act states that the work was completed from March 10 to March 30, while the contract specifies the work period as from April 10 to April 30. In this case, you can draw up an additional agreement to the contract, where you indicate the actual deadline for the completion of work or indicate in the act itself that the work was completed ahead of schedule.

Contractors need to be careful when signing acts on the performance of work by the customer. If subcontractors were involved under the contract, then the contractor must sign acts with them before the work is handed over to the customer. If these dates do not match, the tax authorities may consider the costs of the subcontractor unreasonable and not recognize them when calculating the tax base.

Document flow of primary documents

Document flow of primary documents includes the following steps:

  • registration of the primary document;
  • transfer of the document to the accounting department, where it is checked and entered into the registers;
  • current storage and subsequent transfer of the document to the archive.

Far from being an idle question - when should primary documents be drawn up? The answer to this is in Article 9 of Law No. 402-FZ “The primary accounting document must be drawn up when committing a fact of economic life, and if this is not possible - immediately after its completion.

It is unacceptable to draw up primary documents a few days after the business transaction. All employees who have the right to draw up primary documents must comply with the workflow schedule, in which you can set, for example, the following deadlines for submitting documents to the accounting department:

  • incoming and outgoing cash orders - on the day of compilation;
  • documents related to registration of sales - no later than the next business day;
  • advance reports - no later than three working days after spending funds;
  • sick leave certificates - no later than the next working day after going to work, etc.

As for the documents signed by counterparties, the obligation to transfer them in a timely manner can be provided for in the text of the contract, for example, as follows: “The Buyer undertakes to transfer to the Supplier the originals of the signed consignment notes, acts and invoices no later than two working days from the date of their signing.”

When transferring a signed primary in the accounting department, they check the form of the document; availability of mandatory details; the legality of the business transaction; arithmetic calculations. Data from verified primary documents are entered into accounting registers.

The current storage of the primary is usually carried out in the accounting department, and at the end of the year, the documents are grouped by date, bundled and transferred to the archive. Keep original documents for at least five years.

In 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 transaction;
  • 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.