Proper execution of accounting documentation is very important for the process of generating accounting information and determining tax liabilities. Therefore, it is necessary to treat documents with special care.
Specialists of accounting services, representatives of small businesses who keep independent records should know the main requirements for the creation, design, movement, storage of papers.
Regulatory acts on accounting do not disclose the concept of a document. Therefore, it is worth using the definition established by GOST R ISO 15489-1-2007.
Accounting documents are identifiable information recorded on a material carrier, created, received and stored by an individual or organization as evidence when confirming business activities or legalobligations.
Primary documents are documents that contain source data about processes and operations. These are accounting documents that serve as the basis for accounting entries.
Primary accounting documents are the documents by which the facts of economic activity are registered. This concept of the Federal Law "On Accounting" is regulated by articles.
The main requirement put forward for their compilation is that they must be compiled when the fact of economic activity is performed or immediately after its completion (if possible).
The primary accounting document must be drawn up at the time of the business transaction, and if this is not possible, immediately after its completion.
The main primary documents are:
- Consignment note, having the form TORG-12.
- RKO and PKO.
- Accounting reference.
- Expense report.
Varieties of primary documents
No normative act contains grouping and classification of accounting documents. The following types of accounting documents can be distinguished, these are documents taking into account:
- Places of their compilation: external and internal.
- Applicable documentary forms: non-unified (created in accordance with the forms that were independently developed by the organization), unified (created in accordance with the forms contained in the albumunified forms).
- Type of information carrier: electronic and paper.
- Data volume: summary and primary.
- Type of liabilities, accounting areas, assets: accounting for cash transactions, accounting for accrual and payment of wages, accounting for inventories, accounting for fixed assets, etc.
Primary accounting forms
Registration in accounting of accounting documents is, first of all, the use of unified and independently developed forms. The use of many unified since 2013 is not mandatory.
All primary forms must be approved by the head of the organization. The following are currently mandatory:
- According to the accounting of cargo transportation services (272-P of the Government).
- According to the accounting of labor, its payment (1-P of the State Statistics Committee).
- Accounting for cash transactions (88-P of the State Statistics Committee, 3210-U of the Bank of the Russian Federation).
The standard form is also provided for the payment order. In the process of issuing unified forms, filling out accounting documents, namely all the provided columns (lines), is mandatory. If any information is missing, a dash should be put in the corresponding column.
It is worth noting that the use of accounting documents, which are currently not required, is still used in organizations. Taking into account the internal needs of the enterprise, these forms can be finalized. They can be made more suitable and convenient for fixing specific business activities. For example, you canRefuse to use printing requisites and marks on the front and back sides.
Approval of primary accounting documents
Organizations are obligated to approve the applicable primary forms (4 paragraph 1/2008-PBU). It is important to remember, however, that simply linking to the Uniform Forms album will not suffice.
The accounting policy should list the specific types of documents from the albums that the organization will use, as well as a list of persons who have the right to sign primary documents.
Forms may also be approved by other local regulations. For example, an order to approve the forms of primary accounting documents. The accounting policy must contain a link to such an order.
Required details of accounting documents
402-FZ regulates the requirements for the mandatory details of primary accounting documents. There are seven such details:
- Date of the document.
- His name.
- Name of the economic entity that compiled the document.
- Content of business facts.
- The amount of monetary or natural measurement (with units).
- Names of positions of persons responsible for the transaction.
- Signatures with transcripts of responsible persons.
Some documents that are not primary documentation may be used as such.
If an organization reflects the cost of rent, then such accounting documents are acts and a lease agreement. 611 and 622 articles of the Civil Codeestablish that in such a case, bilateral acts of acceptance and transfer of the reporting object must be drawn up. If we consider Article 753 of the Civil Code, then acts of a unilateral nature can serve as primary documents.
Documentation in accounting
It is important to consider special cases that often occur in the preparation of documentation.
Rejection of the use of seals. The main purpose of the seal is to certify the signature put by the responsible person. Since 2015, enterprises are not required to stamp. Information about the press should be reflected in the Charter of the organization (82-FZ). Seal required only when required by federal regulations.
It must be present on the following documents: double warehouse certificates, acts of accidents at work, documents submitted to customs authorities, a power of attorney that allows you to represent the interests of a legal entity in courts.
The seal is not an obligatory requisite, however, its presence may be provided for by the form of the primary accounting document, which is approved by the head of the economic entity.
Documents drawn up in a foreign language. Documents only in Russian can be accepted for accounting. If the document is drawn up in another language, then there must be a translation into Russian, and it must be line by line. Certification of the translation is not required, except in cases stipulated by the Hague Convention:
- Non-ruble meters in primary accounting documents. Cost data in accounting documents may be reflected in conventional units, in currency, in rubles.
- Primary in electronic form.
402-FZ allows business entities to issue primary documents not only in paper form, but also in electronic form.
The electronic document must contain all the required details set for accounting documents, as well as an electronic signature.
Electronic signatures come in three varieties - simple, enhanced unqualified, enhanced qualified. According to the Ministry of Finance, any of these three signatures can be used.
Power of attorney to sign primary accounting documents
An employee of an organization has the right to sign if one of the following documents is drawn up:
- Power of attorney to sign the primary (185-189 article of the Civil Code).
- Order on the right to sign.
When compared with an order giving the right to sign, a power of attorney can also be issued to persons who are not employees of the organization. By agreement of the parties, a facsimile can be used to sign primary documents (Article 160 of the Civil Code).
Schedule of workflow in accounting
A workflow schedule is a description, which may take the form of a table or diagram, of procedures for creating, moving, processing, storing accounting documents.The schedule can be approved as an appendix to the accounting policy or as a local normative act. In the second case, the accounting policy should contain a link to this act.
The workflow schedule must necessarily reflect:
- Terms during which documents must be drawn up, transmitted, processed, stored.
- Positions of persons responsible for operations reflected in the workflow schedule (105-P of the Ministry of Finance).
Magazine for accounting of primary documentation
Keeping such a journal is more of a rule of rational document management, rather than accounting. It is necessary for registration of accounting documents - incoming and outgoing primary documents. Experts advise keeping a similar journal in cases where accounting is carried out without the use of specialized accounting programs.
For example, when using 1C, a documentation journal can be generated and printed as soon as necessary. So, the register of receipt documents will display the documents of suppliers, and the register of cash documents, respectively, the documentation on the cash desk of the enterprise.
Accounting, unlike tax accounting, allows reflection of the facts of economic activity in the absence of primary accounting documents, but only if they are received later anyway.
In this case, the facts of economic activity should be recorded using the estimated value. Once the document arrives, it is not reversed. It is only necessary to correct the date of its receipt.
This approachregulated by 21/2008-PBU, 119n-P of the Ministry of Finance, AKPI16-443-R VS.
Documents relating to intermediary transactions are an exception to this procedure. The intermediary is obliged to transfer all documentation. In cases where the report on the completed transaction is drawn up with errors or inaccuracies, the principal may have the right to raise objections within 30 days from the date of its receipt (999, 1008 articles of the Civil Code).
Storage and destruction of accounting documents
The order of storage of the primary is determined by 558-P of the Ministry of Culture. The total period of storage of documentation, in accordance with 402-FZ "On Accounting", Article 9, is 5 years. The head of the enterprise is responsible for organizing the storage of documentation.
Some documents should be kept for a longer period:
- About the acquisition of movable property - at least 10 years.
- For transactions with real estate - indefinitely.
- Dividend payouts and travel certificates for business trips in the Far North - 75 years.
If internal records have expired, they can be destroyed. The decision on the possibility of destruction should be made by an expert commission, created every year or acting permanently. Based on the results of the activities of such a commission, an act should be drawn up, which reflects the list of documents to be destroyed.
An enterprise can liquidate documentation on its own or by transferring it to a specializedorganization.
Responsibility for storing primary documents
Pen alties are provided for gross violations of accounting and financial reporting requirements. One of the rudest documents is the lack of mandatory primary accounting documents, accounting registers, financial statements, and an audit report for an economic entity.
If such violations are found, fines are imposed in the following amounts:
- Officials - 5-10 thousand rubles.
- Repeated violation by officials - 10-20 thousand rubles or disqualification for 1-2 years.