Determines the forms of primary accounting documents. Forms of primary accounting documents: unified or independently developed

Primary document It is customary to refer to any documents that confirm transactions carried out by the taxpayer related to the economic activities of the organization and having a certain economic effect. Primary documents mean both accounting “primary” documents and documents necessary for tax purposes (that is, to confirm expenses, deductions, benefits, etc.).

For accounting purposes, a narrower concept of “primary accounting document” is used (Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”). This norm states that the primary accounting document must be drawn up for each fact of the economic life of the organization immediately when it occurs, and if this is not possible, then immediately after its completion. For these purposes, a fact of economic life is understood as a transaction, event, operation that has or is capable of influencing the financial position of the company, the financial result of its activities and (or) cash flow (clause 8 of Article 3 of the Accounting Law).

Paragraph 2 of Article 9 of the Accounting Law contains a list of mandatory details of the accounting “primary”. The absence of at least one of them deprives the document of the status of a primary accounting document. Therefore, it is important to monitor the presence of all required items in the document. To make this easier, the document should be divided into three parts: introductory, substantive and final:

in the introductory part of the accounting "primary" the following must be indicated: the name and date of preparation of the document, as well as the name of the person (organization or individual entrepreneur) on whose behalf the document was drawn up;

the final part reflects the data of the responsible person (job title, surname and initials of the person who completed the transaction, operation and responsible for its execution, or the person responsible for the execution of the accomplished event). The registration of the primary accounting document is completed by affixing the signature of the responsible person. If there are several responsible persons, then the details of all these persons must be indicated and their signatures must be affixed.

Is the primary invoice

An invoice is required to deduct VAT (clause 1 of Article 169 of the Tax Code of the Russian Federation), i.e. the purpose of creating this document does not correspond to the purpose of compiling a primary accounting document. An invoice is not the basis for reflecting any data in accounting registers. It is also necessary to take into account that the invoice is drawn up not during the execution of a business transaction and not even immediately after its completion, but within five calendar days from the date of shipment of goods (delivery of work, services) or from the date of receipt of the advance (clause 3 of Art. 168 of the Tax Code of the Russian Federation).

At the same time, the details of the shipping invoice largely coincide with the details of the primary document for the transfer of goods (work, services) to the buyer (customer). Therefore, the Federal Tax Service of Russia has developed a universal transfer document, which, in addition to the information from the invoice, contains additional details characteristic of the primary accounting document (Appendix No. 2 to the letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3/96@). Based on the rules of the Accounting Law, a universal transfer document should be drawn up at the time of the transaction or immediately after its completion. Only in this case, the UPD, which contains the invoice indicators, will be regarded as a primary accounting document. A regular invoice does not apply to the “primary” invoice.

Is the primary agreement

Consignment note - preparation of a consignment note is required by paragraph 2 of Article 785 of the Civil Code of the Russian Federation, and the form is approved by the Rules for the transportation of goods by road (approved by Government Decree No. 272 ​​of April 15, 2011).

Forms of invoices and adjustment invoices(which are tax accounting documents) approved by the Government of the Russian Federation. When using other forms, the counterparty will not be able to receive a deduction for

1. Why are primary accounting documents needed and what will happen if they are missing.

2. What to consider when developing your own forms of primary documents.

3. In what cases is the use of unified forms mandatory?

As is known, the current law on accounting (No. 402-FZ) does not contain requirements for the mandatory use of unified forms of primary accounting documents. That is, organizations and entrepreneurs are given the right to independently develop forms of primary documents, taking into account their needs and characteristics of their activities. However, such a right hides many pitfalls. For example, all primary documents, including those independently developed, must meet certain requirements, and some documents must be drawn up only according to unified forms due to other federal laws. It is necessary to know about such nuances of drawing up primary documents both when drawing up your own documents and when accepting documents from counterparties, because primary accounting documents are the foundation on which not only accounting, but also tax accounting is built. How to make this foundation reliable - we’ll figure it out in this article.

Why are primary accounting documents needed?

To begin with, let's remember why primary accounting documents are needed in principle, and why it is so important to pay attention to the correctness of their execution. As stated in Law No. 402-FZ, Every fact of economic life must be documented in a primary accounting document(Part 1, Article 9). In this case, a fact of economic life is understood as any event, operation, transaction that has or may have an impact on the financial condition of an economic entity, the financial result of its activities and (or) cash flow. Facts of economic life include, for example, the acquisition of a fixed asset and the calculation of depreciation on it, the calculation of wages and salaries to employees, etc. Thus, virtually all accounting records must be based on the relevant primary accounting documents.

In tax accounting, primary documents also play an important role: according to the provisions of the Tax Code of the Russian Federation, justified and documented expenses of the taxpayer are recognized as expenses. That is the presence of primary accounting documents is one of the grounds for recognizing expenses and, accordingly, to calculate the tax base for income tax (or according to the simplified tax system “income-expenses”).

The absence of primary documents is considered by the Tax Code of the Russian Federation as a gross violation of the rules for accounting for income and expenses, objects of taxation, for which a fine is provided (Article 120 of the Tax Code of the Russian Federation):

• from 10 to 30 thousand rubles. – if the lack of primary documents did not lead to an understatement of the tax base;
• from 40 thousand rubles. up to 20% of the amount of unpaid tax – if the lack of documents led to an underestimation of the tax base.

In addition, the absence of primary documents may serve as a basis for bringing officials to administrative liability for gross violation of accounting rules and the presentation of financial statements in the form of a fine of 2 to 3 thousand rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). A gross violation of the rules of accounting and presentation of financial statements is considered:

• understatement of accrued taxes and fees by at least 10% due to distortion of accounting data;
• distortion of any article (line) of the financial reporting form by at least 10%.

From all of the above, two main conclusions follow:

1. primary accounting documents must be available;

2. primary accounting documents must be properly prepared.

If everything is clear with the first requirement, then the second, concerning the correct execution of primary accounting documents, should be discussed in more detail. The fact is that, in accordance with the current Law “On Accounting” No. 402-FZ, the forms of primary documents used are determined by the head of the economic entity himself on the recommendation of the official who is entrusted with accounting (clause 4 of Article 9 of Law No. 402 -FZ). The following options for establishing the forms of primary documents are possible:

• use of unified forms of primary documents;
• use of independently developed forms of primary documents (completely independently developed, or created by making changes to unified forms);
• It is also possible to combine these two options for different documents. For example, the use of independently developed forms of an accounting certificate and an act for writing off materials and unified forms of all other documents.

! Whatever option for using the forms of primary documents is chosen, it must be reflected either in the accounting policy itself for accounting and tax accounting purposes, or in a separate order. At the same time, independently developed forms of primary accounting documents are usually given in the appendix, but if unified forms are used, a link is made to the corresponding document (Resolution of the State Statistics Committee). If the used forms of primary accounting documents are not approved by the head, then in the event of an inspection, inspectors may consider that the documents were drawn up in an unspecified form, that is, in violation of the law, and, accordingly, are not the basis for accepting expenses.

Self-developed forms of primary accounting documents

When developing your own forms of primary accounting documents, two options are possible:

• completely independently developed form;
• a form developed based on an existing unified form (for example, by removing or adding details).

In any case, the resulting form of the primary accounting document must contain the following: required details, established by 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;
• content of the fact of economic life;
• 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 those responsible for its execution, or the persons responsible for the execution of the accomplished event. The list of persons authorized to sign primary accounting documents, as well as the forms of documents, must be approved by the manager.

! Note: Law No. 402-FZ does not include affixing a seal on the primary document as a mandatory requirement. Therefore, including this detail in the document form or not is the choice of the organization itself. For organizations that have refused to use a round seal (this right is granted by Federal Law No. 82-FZ dated April 6, 2015), it is advisable to exclude this detail from all used forms of primary accounting documents.

For some documents the following the list of required details can be expanded in accordance with other regulations. For example, a waybill must necessarily contain the following details (clause 3 of Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152):

• name and number of the waybill;
• information about the validity period of the waybill;
• information about the owner (holder) of the vehicle;
• information about the vehicle;
• driver information.

Thus, developing your own forms of primary accounting documents requires in-depth knowledge and analysis of current legislation. Therefore, in some cases it is preferable to use ready-made forms. For example, the form of a universal transfer document recommended by the Federal Tax Service of the Russian Federation (Letter No. ММВ-20-3/96@ dated 10/21/2013). This document combines the details of the primary accounting document for the transfer of material assets, as well as the details of the invoice, and therefore can be used both for accounting purposes and for tax accounting purposes (for the purpose of calculating VAT). In addition to the universal transfer document, the Federal Tax Service of Russia has also developed a recommended form of a universal adjustment document, which is drawn up in the event of a change in the cost of delivery after shipment (Letter No. ММВ-20-15/86@ dated 10/17/2014). The fact that the organization has decided to use the UPD and UCD forms must be enshrined in the accounting policy or in a separate order of the manager.

Unified forms

Law No. 402-FZ does not contain a mandatory requirement to use unified forms of primary accounting documents, but at the same time does not contain a ban on their use. Therefore, an economic entity has the right to use unified forms of those documents for which they are established. The use of unified forms has a number of advantages:

• unified forms are familiar to most counterparties, so their use will avoid questions and misunderstandings when processing transactions;
• Accounting software typically focuses on the use of standardized forms. The implementation of independently developed forms will require additional costs for setting up programs.

In addition, replacing all unified forms with independently developed ones is risky, since forms of primary accounting documents established by authorized bodies in accordance with federal laws and on their basis are still mandatory for use (Information of the Ministry of Finance of the Russian Federation No. PZ-10/2012 to the Federal Law No. 402-FZ). Such documents include, for example, registration documents. Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” provides for the use of the following unified forms:

• incoming and outgoing cash orders (forms No. KO-1 and KO-2);
• cash book (form No. KO-4);
• book of accounting of funds accepted and issued by the cashier (form No. KO-5);
• settlement and payment statements (forms No. T-49 and T-53).

Thus, cash transactions must be formalized with documents drawn up according to unified forms approved by Resolutions of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88, dated January 5, 2004 No. 1.

Particular care must be taken when developing personnel documents, as well as documents on labor accounting and payment, and, if possible, use unified forms of such documents. This is due to the fact that personnel documents and labor accounting documents must meet the requirements of labor legislation, which do not always coincide with the requirements of Law No. 402-FZ: starting from the composition of the details (for example, a time sheet, an employee’s personal card, etc. .) and ending with the form of the document (the Labor Code of the Russian Federation does not provide for the preparation of personnel documents in electronic form).

So, in this article we recalled the importance of primary accounting documents for accounting and tax accounting, and also made sure that in the case of primary documents, “form matters.” To summarize, let us once again briefly formulate main conclusions:

• Each fact of economic life must be documented in a primary accounting document.

• The form of the primary accounting document must contain the mandatory details established by Law No. 402-FZ, and in some cases - details established by other regulations.

• The forms of primary accounting documents used must be approved by the manager in the accounting policy or in a separate order - this applies to both independently developed forms and unified ones.

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Normative base

1. Tax Code of the Russian Federation
2. Code of Administrative Offenses of the Russian Federation
3. Federal Law of December 6, 2011 No. 402-FZ “On Accounting”
4. Federal Law No. 82-FZ dated 04/06/2015 “On amendments to certain legislative acts of the Russian Federation regarding the abolition of the mandatory seal of business companies”
5. Directive of the Bank of Russia dated March 11, 2014 No. 3210-U “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”
6. Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152 “On approval of mandatory details and the procedure for filling out waybills”
7. Information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”
8. Letters from the Federal Tax Service of the Russian Federation

• dated October 21, 2013 No. ММВ-20-3/96@
• dated 10/17/2014 No. ММВ-20-15/86@

Find out how to read the official texts of these documents in the section

♦ Category: , .

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.

TO acquittal(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

In accordance with the Law on Accounting and Decree of the Government of the Russian Federation dated July 8, 1997 No. 835 “On Primary Accounting Documents,” the State Statistics Committee of the Russian Federation, in agreement with the Ministry of Finance of the Russian Federation and the Ministry of Economy of the Russian Federation, approves albums of unified forms of primary accounting documentation.

The use of unified forms of primary accounting documentation is regulated by the Regulations on Accounting and Reporting in the Russian Federation.

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 physical and 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.

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:

1. 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).

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 a sample of such an act.

1. 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” .

1. 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” .

1. 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.

1. Payment order.

Read about the rules for preparing this document.

1. Advance report.

1. The act of offsetting mutual claims.

Read about the specifics of using this document.

1. 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 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 fact, 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.

Every accountant should know which documents belong to primary documents. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of carrying out business transactions. A novice accounting specialist needs to understand what it is, why primary documents are needed, how to compile and store them. Otherwise, problems with regulatory authorities cannot be avoided.

Legal entities and private entrepreneurs can transfer funds to each other only on the basis of certain primary documentation. It is assumed that the primary report is drawn up even before the business transaction has taken place, however, the legislation does not exclude the possibility of its drawing up after the completion of the transaction, however, there must be good reasons for this.

Both primary and summary accounting documents must include the following details: name of the form; the date and place where it was compiled; the full name of the company that prepared it; what accounts are used to transfer funds; full name of the responsible official, etc.

What are they needed for

Primary documents (PD) are a mandatory component of accounting. They are compiled during business transactions and serve as evidence that such transactions have been completed. When conducting a transaction, a different number of primary documents may be involved: it depends on the specifics of its implementation.

List of operations that must be carried out during the transaction:

1. Signing a contract with the recipient. If it is permanent, you can sign one agreement for several transactions, however, in this case, it is worth immediately discussing the timing of the work, the sequence of settlement transactions and other nuances.
2. Issuing invoices for payment.
3. Direct payment, confirmation of which is a cash receipt (or sales receipt), if we are talking about cash payment, or payment cards, if money is transferred by bank transfer.
4. When the goods are shipped, the contractor gives the invoice to the client.
5. After providing services in full, the contractor must receive a certificate of completion from the client

Existing types

There are 6 main types of PD accounting, which are used most often when conducting various transactions:

Contract	The contract sets out the rights and obligations of the parties to the transaction. The contract can be drawn up for the provision of services or the sale of goods. The Civil Code does not exclude the possibility of concluding an oral contract, but it must be remembered that only a document signed by two parties can protect the rights and interests of the injured party in a judicial body in the event of any problems arising, including failure to fulfill obligations by the other party.
Invoice offer	This document indicates how much the client must pay to receive services or work. When payment is made, this means that the client agrees to the conditions put forward by the contractor. There is no specific form for this document, so its format may vary between providers. However, you need to remember that the document must contain the title of the document itself; payment details; the name of goods and services, as well as their cost. You can prepare it in the 1C program. The invoice is of no value from the point of view of accounting and reporting to regulatory authorities; it only records the price set by the seller. It is not necessary to put a stamp and signature on it, but if the company wants to play it safe and protect itself, it is better to do so. If any interests or rights of the buyer are violated, he has the right to demand the seller return the transferred funds.
Payment documentation	This is confirmation of the fact that the client has paid the invoice issued by the manufacturer. There are various types of such documents: payment requests, orders and checks, strict reporting forms.
Packing list	Applicable in cases where you need to formalize a transaction for the purchase and sale of material assets. This paper must be prepared in two copies. The seller needs it to display the sale, and the buyer needs it to capitalize the received goods. The information in the delivery note and the invoice must completely match. The seal of the seller and the buyer must be on this document.
Act on the performance of work or provision of services	Double-sided document. It confirms not only the fact of the work performed, but also the price that was paid for the product or service. This paper also serves as proof that the parties have fully fulfilled their obligations to each other and have no mutual claims.
Invoice	An important document is, with the help of which the basis is laid for the acceptance of VAT amounts submitted for deduction. Obviously, this document is very important for those structures that are VAT payers.

List of primary accounting documents

So, the list of primary accounting documentation looks like this:

Agreement	Concluded with the client in writing. It is important to say that the law does not prohibit the oral form of such a contract; however, the parties often prefer to record the rights and obligations provided for in the agreement on paper.
Check	It contains details for making payment and the name of the goods that are purchased.
Receipt (sales or cash receipt) or strict reporting form	Issued if paid in cash. In the case of non-cash payment, the buyer of goods or services remains with a payment document certified by the banking structure as confirmation of payment.
Invoice	Issued at the time of shipment of the goods.
Act of provision of services or performance of work	Provided after services have been provided in full.

The definition of the concept of “primary accounting document” is given by Article 60-1 of the Russian Tax Code: primary documents are documented evidence that a transaction has been completed or there is an event that gives the right to carry it out. Such documents can be in paper form or on electronic media. Accounting is carried out on the basis of such documentation.

Article 60-2 provides the forms of such documents and the requirements for their execution.

Another regulatory act that defines primary documentation and also defines its forms is the law on accounting and financial reporting.

Russia is a country in which legislation on accounting and payment of taxes changes periodically. Given the fact that the forms can be changed or supplemented, you need to track what changes are approved by various government agencies, including the Ministry of Finance. For example, at the beginning of 2019, the form of an accounting certificate was approved, which previously had a free form.

The Code of Administrative Offenses provides for a number of sanctions for the absence of primary documents in an organization; they are defined in Article 276 of the Code.

General instructions for use

PD are the basis for starting accounting for certain transactions and making entries in the accounting register. Such a document acts as written evidence of the fact that a business transaction has been completed.

Those primary accounting documents, the forms of which are not officially approved, are approved by the head of the organization, issuing an appropriate order. They must contain all the mandatory details required by law.

Such documentation must be prepared on paper and supported by the signature of the person who compiled the document. If an electronic document is used, it must be signed with an electronic signature.

Unified forms of PD are not mandatory for use. The exception is cash documents that are approved by authorized structures.

The PD form must contain the following mandatory data:

• Title of the document;
• exact date of the operation;
• what the economic operation consists of in physical and value terms;
• the name of the structure that composes the document;
• information about the persons who are responsible for ensuring that the document is executed correctly.

Such documents are divided into the following groups:

• wage accounting;
• accounting of performed cash transactions;
• accounting of fixed assets;
• accounting of construction and repair work.

Filling rules

Reporting documents should be prepared neatly and clearly.

Basic Rules:

• It is allowed to use ballpoint and ink pens, you can use computers and a typewriter;
• such documentation must be drawn up at the moment when the transaction is just planned;
• it is allowed to draw up documents after the operation, if there are objective reasons for this;
• the document reflects all possible details;
• If any information is missing, dashes can be added.

In 2019, standard forms are used to prepare PD. Documents are divided into external and internal.

The first organization receives from the outside: from government agencies, higher organizations, banking structures, tax authorities, etc. Examples of external documents: invoices, payment orders or claims. As for internal documents, they are drawn up directly in the organization.

If the document is filled out incorrectly, the organization will have difficulty determining the tax base, and this may lead to disagreements with the tax service.

Content Correction

It happens that even an experienced accountant who has drawn up a document more than once makes a mistake. It is possible to correct it only when the document was not reflected in accounting, that is, it was not posted. You need to remember that making corrections using a stroke is unacceptable.

You can only use the following three methods:

• additional entry;
• reversal method;
• proofreading method.

The latter applies when an error was made in the accounting register, but it does not affect the correspondence of accounts. This method is appropriate to use before the balance sheet is drawn up. In this case, the incorrect number or other sign must be crossed out with a thin line, and the correct value must be indicated next to it. On the side indicate “corrected believe” and put the date and signature.

An additional entry would be appropriate if the amount of the transaction being carried out was underestimated.

The reversal method involves correcting an incorrect entry using a negative number. The wrong number is indicated in red ink, and the correct entry is immediately made, which is written in normal color.

Clarifications about the reconciliation report

Reconciliation acts do not legally relate to primary documents, and therefore are not regulated by regulatory documents. They display mutual settlements made for a certain period between companies that have the status of a legal entity, or individual entrepreneurs.

This type of document is used on the initiative of accountants, since with its help it is possible to resolve a number of controversial issues, which protects the interests of the organization.

In what cases is it important to draw up a reconciliation report:

• when the seller offers a wide selection of goods;
• in case of granting a deferment on payments;
• if the price of the product is high;
• if there is a relationship between the parties that is regular in nature.

This document can be used in court in the event of a controversial situation between the parties.

Shelf life

The provision for storing primary documentation is enshrined at the legislative level.

Different storage terms are provided for different types of documents:

For one year	It is necessary to keep correspondence with regulatory authorities about the terms for submitting reporting documentation.
At least 5 years	Cash documentation and papers such as the balance sheet for the quarter, the organization’s report with an explanatory note for the quarter are stored; minutes of the meeting on the adoption of the quarterly balance sheet; primary documentation and cash book; documents on systemic and non-systemic accounting and others.
At least 10 years	The annual balance sheet, inventory list, transfer balance, separation balance, liquidation balance and other documents must be maintained.
At least 75 years old	The personal account of each employee and salary slips are saved.