Work with the primary documentation from the accounting department. Primary accounting documents

Primary documentation for accounting

I’m keeping you, dear readers, in my sight!

I’m looking at the work mail today, the almond tree hasn’t grown yet, and there are a lot of leaves. Today the topic of a new article came up by itself. We are talking about primary documentation, which is also the basis of registers and an important part of an accountant’s work.

When we started, this topic was not the most important, but it was important to master it in theory, otherwise, once you started working, you had to spend a lot of time. Let's take a closer look at all the nuances in order to avoid difficulties in the future. In the previous topic, we sorted out the accounting registers, I know, it’s a little important, but after today’s statistics it will become a little simpler.

To get our bearings on the level of primary documentation, let’s take a look at:

• This is the meaning of the primary documentation of the enterprise.
• Obligatory details and permissible changes to the original documents.
• Groups, you can see, the level of detailing and possible correction of documents.
• Terms of action and preservation of primary documentation.

The main thing is to learn how to review the first document from a large number of equally important papers, remember their details and see them. I promise, if it’s good, let’s get started!

How to properly deal with primary accounting documentation

For beginners, uninformed accountants and entrepreneurs, I would like to explain the principles of work with primary accounting documentation.

The documents you handle are divided into two groups:

• We found someone;
• Weekends are with you.

How to deal with documents, what to find?

1. Significance: what is this accounting document?

The document that is received by the government is required to comply with the document for displaying information in order to contain information about every detail of the government.

For example, a cash receipt “seems” about payment to anyone (payment of pennies), an invoice – about the transfer of goods and materials (receipt-payment), etc. And from, for example, an application from a student from a labor camp, it is impossible to receive an advance payment without taking a kerivnik to work.

Not accounting documents, be it notes, scratch notes, newspaper clippings, etc. And also documents stored in violation of the rules established for them.

2. Meaning: is this document placed before your organization or not?

The document, as simple as it seems, is to blame for the mother’s relationship with this enterprise, so there may be details of your organization itself, or it is to blame for the registration on your sick leaver.

It is likely that for various reasons you need to bring documents that do not belong to this organization. This, perhaps, is just a mercy. Or it may be that the health worker is aware that he can’t write off his travel allowances.

It is also possible that documents for the purchase of goods and materials (work, services) are clearly signed at this enterprise with the method of deducting additional sums for recovery from taxes.

As a result, if there is a discrepancy between your type of activity and the essence of the document, then in short, do not take this document to form.

One more thing - perhaps the counterparty cannot write this document to your address, so you have no contractual obligations with them.

For example, the energy supply organization has provided you with a bill without realizing that another organization, for example, the landlord, is paying for the supplied electricity.

3. Change the details.

The counterparty is responsible for the correctness of its details. There are a lot of companies that use computer programs and, as a rule, they do not allow any compromises on their details, although this may happen. And check your details again - they may often have problems.

It is strictly necessary to say something about handwritten documents - in addition to the fact that there are additions in them, it also happens that the document contains details, for example, written in the name of an unknown enterprise.

It is clear that this is not a business, you can check it again through the register of paid taxes on the website of the Tax Committee of the Republic of Kazakhstan.

The signatures on the document must be valid only for the people who are responsible for it, and the people who are responsible for the right to sign such documents. Facsimile signatures are not allowed on documents.

Others in the same organization may be a decal. Turn over what is on this document. For example, the invoice is not to blame for the fact that they are marked with the inscription “Viddil personnel”.

It also happens that the document signed by Milkovo is similar to the name of the organization. In all such cases, you need to contact this organization and rework the document.

4. What is the actual idea as depicted in the document?

It is possible that the postal manager did not deliver this goods and materials or did not give you any services. Or, perhaps, the counterparty has placed a price at a higher price, and therefore the amount.

For example, the goods were not delivered to your warehouse. Your specialists can accept (confirm) this document. In this case, you can confirm the warehouse, with a signature about the release of the goods.

And the price, agreed upon and purchased, must be equal to the agreement. This can be confirmed by an economist, marketer or postal manager.

5. Significant: until what period is the document valid?

Periods may be:

• current month,
• current quarter,
• flowing river,
• last month,
• past quarter,
• past river

Who should lie down and need to praise this document in its entirety? So it happens that, for example, bring Rakhunok-texture for the past period - it is at your discretion to accept it up to the form no.

By appointment, you are required to accept the document before formatting, or otherwise accept it, which means you have to make adjustments, including filing.

However, if it is not important to correct the past period of current fate (last quarter, past month), it is even more important to correct the past fate. The choice is yours;

Perhaps, this document is already in your possession. Either this is a duplicate (copy), or this document was taken from you for what reason and has now been turned over. Be careful - do not post one document for two. It is necessary to create additional revolutions so that this and other sums cannot be increased.

6. Please note: the document must be submitted to which section.

Divided into the form:

1. Casa,
2. Bank,
3. Materials,
4. Products,
5. Main features
6. Subjects,
7. Post-stalkers,
8. Buyers too.

How to deal with documents, what to find

There is a basic regulation of documents in different sectors. You can read this from any friend of yours. For example, a bank statement is a document in the “Bank” section, which is also the name of the register where you submit this document.

It's simple. And the axis with the documents that come with the arrival of goods and materials is folded on the right.

So, what is the goods and materials for your company, what is it: material, goods, main asset, intangible asset or service/work (whatever happens)?

Material- All those who are victorious in work and when they are spent will end. For example, papier, gasoline, cement, etc. The material changes its shape: formerly cement – ​​becoming concrete concrete.

Goods on the basis of material are not tested in the robot, but are purchased for further implementation or for sale. This is the oneness of his dignity. But in practice, a product can be papier, gasoline, or cement - depending on what we are trading.
The product directory of the 1C program is called “Nomenclature”.

Main intake- this is due to the fact that the robot does not change its physical form when replacing the material. That is, it will not run out and will not be spent.

For example, a table, a computer, a car, etc. And through a number of risks of use, the stink will be lost from a table, a computer, or a car. Only during operation there is depreciation (wear and tear) of the OS.

In the 1C program, OSs are called fixed assets.

It’s just like that, when I ask a servant (worker) to sign a document, they sold you the goods. For example, a service station changed the oil in your car’s engine, and the invoice instead of “oil change” writes “motor oil of such and such a quantity, at such and such a price.”

Ask: did we actually take the goods into our hands? No. This is a service (work) and this document must be in the required rank.

7. Which register (journal) are you submitting this document to?

Please note that you must submit the document at your place immediately after processing. It is true that the document cannot yet be “taken away” - it will still require some further investigation and clearing up of certain circumstances. It’s best to create a folder for such papers or a separate tray.

One of the biggest shortcomings that an accountant can have is the whole line. Documenting deposits “for later” can lead to a lot of inconveniences.

Therefore, it is better to collect the documents immediately after removing them. Documents submitted for objective reasons require further examination as soon as possible.

8. Meaning: what will be included in this document?

These documents may cause future consequences. For example, a message to the tax committee can be requested from the future unacceptable heir: arrest the racket then. Therefore, you need to deal with such documents carefully, including all other documents.

There are also documents that may not be accepted after your confirmation of their accuracy. For example, an act of verification of your creditor obligations may serve as a basis for filing a lawsuit against your company.

Therefore, if you are not asked, please submit similar documents to the judge. Other documents may be removed from other documents.

For example, invoices for the arrival of goods without an invoice. It is possible, as it is established, that your counterparty will later issue you a full invoice for the current period for the goods.

In this case, the invoice must be collected and promptly after the end of the period or the obligation to inform the postal worker about the invoice.

Here's something to remember: an accountant can control the timely removal of necessary documents.

Documents about which you know the need to obtain from a counterparty or a certified security agent are not removed from the installation term.

Dzherelo: http://www.ajourkz.kz/ru/useful_information/how_to_deal_with_the_primary_accounting_records/

Primary documents for the accounting department

A platform for records in accounting registers primary documents.

Primary documents are accepted in the form that they are folded behind a form that fits into albums of unified forms of primary documentation, according to the Regulations on Accounting and Accounting in Russia of the Russian Federation, confirmed by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended 26.03.2007 No. 26n)

If necessary, the standard form may include additional rows, graphs, and all details submitted in a certified form, necessary for saving. Changes to be made must be formalized by a special order(s).

It is not possible to change document forms for cash transactions in accordance with the Procedure for the registration of unified forms of primary financial documentation, approved by the State Statistics Committee of Russia dated 24.03.1 999 No. 20.

In the forms approved by the State Statistics Committee of Russia, the information coding zone is transferred, which corresponds to the Russian classifiers.

Codes that are not included in the Russian classifications (for example, columns with the name “Type of operation”) are intended for the formalization and systematization of information when processing data using computing technology and are assigned to the code by the system bath taken in the organization.

In addition, the company accepts independently divided forms into small enterprises in order to include the essential obligatory details provided by the Federal Law “On Accounting Forms”.

You can independently separate only those documents that do not fit into the albums of unified forms.

Details of the original property documents

Before the obligatory details of the primary tax documents:

• Title of the document;
• date of yogo folding;
• the name of the organization in which the document is written;
• replacing the government's operation with natural and varnish expression;
• the naming of special forces responsible for the current government operation and the correctness of its execution;
• Features of the signature of the indicated persons.

Nowadays, the clear execution of the initial business documents, their transfer to the accounting department at the establishment of terms for presentation in the business, as well as the reliability of the data contained in them, is ensured by the persons who filed and signed them documents

The transfer of persons who have the right to sign the original accounting documents is confirmed by the organization’s senior manager in consultation with the head accountant.

The documents that formalize government transactions with penny money are signed by the organization’s chief executive and the head accountant. Instead of the kernel and the head accountant, the original documents may be signed by other people, but this may lead to confirmation by the kernel of the organization and the relationship with the head accountant.

The first document is a written certificate of completion of the government operation (payment for goods, such as preparation, etc.) and may be filed at the time of this operation, and if this is impossible, immediately after the order Finally.

Types of documents

All primary documents can be divided into the following groups:

1. organizational and administrative procedures;
2. true blowers;
3. accounting documents

Organizational and administrative documents - such as orders, orders, statements, powers of attorney, etc. These documents allow the conduct of these and other government operations.

Before valid documents there are invoices, receipts, receipts, receipts, etc. These documents reflect the fact of the government operation and the information contained in them is entered into the regional registers.

These documents are both permissible and valid. They are provided, for example, with a cash register order, a payment slip, etc.

Staff document management schedule

For the correct management of the primary area, a document management schedule is developed and confirmed, which determines the order of the lines of the primary documents from the center of the enterprise, which go to the accounting department.

The primary documents that must be verified by the accounting department (accountant):

• behind the form (completeness and correctness of document execution, filling in details);
• arithmetically (pidrakhunok sum);
• behind the place (connections of the surrounding indicators, the presence of internal wipes).

Region registries

Once information has been collected from the original document, it is transferred to the regional registry, and the document itself is marked to prevent subsequent corruption (for example, the date of entry into the regional registry is indicated).

Region registries- These are specially designed paper arches for registration and grouping of cloud data. Maintained in special books (magazines), fixed sheets and cards, such as typed computers, extracted by the use of modern computing technology, and written on magnetic strips, disks, floppy disks and other machine media.

Government transactions are required to appear in the accounting department's registers in chronological order and are grouped under specific accounting departments.

At first glance, the regional registry looks like this:

1. books (kasova, golovna);
2. cards (type of main features, type of materials);
3. magazines (free and graphed sheets).

According to the types of records, the registers are divided into:

1. chronological (registration journal);
2. systematically (head book of rackets);
3. combined (magazine orders).

At the level of detailing the information that is located in the regional registers, there are:

1. synthetic (head book of rackets);
2. analytical (cards);
3. combined (order journals).

Entries in primary documents must be made in a manner that ensures the preservation of these entries for as long as they are stored in the archives.

Primary and secondary documents can be stored on paper and machine media. Every organization is required to prepare wet copies of such documents on the paper noses of other participants in government operations, and contact relevant authorities to exercise control in accordance with the legislation of the Russian Federation deratsiya, court and prosecutor's office.

To submit to archives, documents are selected in chronological order, completed, bound and filed into folders. The delivery of documents to the archive is accompanied by proof.

By preserving the accounting registers, the protection against unauthorized corrections can be ensured. The correction of the amendment at the register of the accounting department may be signed and confirmed by the signature of the person who made the correction, according to the designated date of correction.

Individuals denied access to information from accounting registers and internal accounting records are responsible for maintaining commercial secrecy. This is due to the disobedience established by the legislation of the Russian Federation.

Correction of pardons in original documents and regional registers. From the station to the station. 9 of the Federal Law “On Accounting” it is not allowed to make corrections to cash and bank documents.

Until other primary official documents, corrections can only be made in advance of the participants in government operations, which may be confirmed by the signatures of the same individuals who signed the documents, based on the designated date for the correction.

Those details of the original document that require correction should be covered with clear, thin paper in such a way that the original meaning of the details that are being corrected can be seen. I instruct you to display the “Corrected Verity” icon, and the correction is confirmed by the signature of the person who made the correction, from the designated names and initials.

The term for preserving original documents

From the station to the station. 17 of the Federal Law “On Accounting Organizations” organizations are required to preserve the primary accounting documents, register the accounting entity and accounting information in terms that are established according to the rules of the organization ї sovereign archival records, aka at least five rocks.

Update of original documents

Legislation on accounting does not clearly establish rules that regulate the procedure for updating primary documents in the event of their losses.

At the bottom of the regulations it is specified that the preservation of primary documents is not required. The law does not establish what an organization can do if it loses documents for reasons other than being subject to it. In the List of the UMNS of Russia for Moscow dated 13.09.2002 No. 26-12/43411 it is recommended for the organization’s personnel to do the following in case of loss or destruction of the original documents:

• order a commission to investigate the reasons for the destruction and destruction of the original documents, for participation in which representatives of the investigative agencies, the funeral service and the sovereign fire department are requested to participate;
• follow the steps to update the original documents, which will support the update and preserve the string established by law. For example, copies of statements about the amount of pennies in bank accounts can be obtained from banks that are openly responsible for the organization; contracts, acts, invoices can be requested from counterparties etc.

However, it will never be possible to eliminate duplicates of all issued documents, for example, due to the presence of a large number of counterparties through the presence of postal customers (buyers) at previously known addresses or through the presence of such contacts. In this way, for objective reasons, the organization can renew all original documents.

Practical nutrition: what to do with your diet? What is the next step to tell the supply organ?

In the opinion of low fakhivts, it is not necessary to inform the tax inspectorate, it will no longer help to eliminate the possible evidence, and the absence of the original documents may be subject to a fine. but before Art. 120 Tax Code of the Russian Federation.

In this case, the tax payer can choose three options:

1. If possible, update the documents (at least frequently).
2. Make correct records of non-documented deductions and include corrections in the clarification of the declaration of income tax for the World War II, even if the deductions are not documented, deductions are not recognized by the tax department as debits.
3. During tax reconciliation, representatives of the tax authority can calculate the amounts that will contribute to the payment to the budget, in a separate manner on the basis of data available from the payer, as well as on the basis of data about other similar tax payers (clause 7, clause 1, article 31 of the Tax Code of the Russian Federation ).

Retrieval of original documents

They may only be investigation bodies, preliminary investigation and prosecutor's offices, courts, tax authorities and internal law enforcement bodies on the basis of their respect, in accordance with the legislation of the Russian Federation.

The leaflet of the Ministry of Finance of the RRF dated July 26, 1991 No. 16/176 approved the Instructions on the procedure for obtaining documents from the special state tax inspectorate to confirm the receipt (reduction) of income or acquisition of other objects from supply, from enterprises, installations.

The chief accountant of any other local organization has the right to authorize, in the presence of representatives of authorities who are obtaining documents, to make copies of them from the designated location and date of receipt.

First appearance This is the beginning stage of systemic registration of various operations that characterize government processes and events that occur in the organization. Its objects include: procurement, acquisition and expenditure of material resources, expenditure on production, waste of finished products and surplus of unfinished production, production of products, and improvement and sales , rozrahunki with postalniks, buyers, deputy managers, banks, financial authorities, chief executives, etc.

Initial information about government processes and events appears in the original documents.

Primary accounting document- This written evidence of the current government operation, which has legal force, does not require further explanation or detail.

The first accounting document is the mother’s fault:

• hiring is a financial and economic replacement for the government operation. A document that does not have a name, as well as a document with an unreasonable, ill-read name, does not have legal force;
• I will name, and in some cases the addresses and rozrakhunkov’s accounts in the banks of the parties (legal and physical entities) that take part in this government operation. The first document, which does not have a name and any relevant attributes, including one of the sides of the government operation, loses its address and cannot be added;
• folding date. Due to the fact that the date is not clearly written, the document loses its addressability in time. In fact, such a document has no legal force;
• the place of the sovereign operation (the object of documentation), which stems from the name of the document, in which it has a hidden form;
• lasting government operations. The number of variables in the document adds to its cloud-rozhrakunka base;
• signatures of other persons - the director of the organization and the chief accountant.

Documents will be recorded by accounting clerks clearly, carefully, using manual writing in ink or paste with a paper pen, on a machine or using standard computing equipment.

As a rule, for documents, standard forms are used in the form of forms, which may have an interdepartmental character. This includes forms of orders, mailing lists, invoices, coupons, statements, etc. The primary documents must be completed at the time of this operation, and if for objective reasons it is impossible, then after it is completed.

If there is a cancellation in the internal records, you can use the method of negative or cancelation of the record. In this case, the lettering is repeated in red ink or standard colors (blue, black) placed in a rectangular frame.

A red color or straight frame will cancel the pardoned entry, after which the correct entry will be deleted. A possible way of correcting pardons in regional records is by registering and further correcting (the pardon record is secured with one piece of paper and the correct record is created under it with the date of correction and the signature of the accountant, if necessary, a warehouse There is evidence that reveals the need to correct the reason for the pardon).

Cash and bank documents do not need to be corrected, erased, or blotted out.

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

From the original documents, records are made in regional registers, cards, statements, magazines, and on disks, floppy disks and other media.

Cloud documents can be external or internal

External documents to enter the organization from the side - from state authorities, higher organizations, banks, tax inspectorates, such as managers, postal employees, buyers, etc., they are based on standard forms. Examples of such documents may be a payment invoice, a payment invoice, a postal invoice, etc.

Internal documents take shape in the organization.

The following types of internal documents are classified:

• orderly;
• vipravduvalni (vykonavchi);
• combined;
• accounting registration

Orderly- these are documents that contain orders, statements about production, execution of these and other government operations. Before them, the order of the organization's core and the strengthening of their functions for the implementation of government operations must be carried out.

Vipravduvalny(Viconavc) documents confirm the fact of the ongoing government operations. They include incoming orders, acts of seizure of materials; acts of attracting and vibuting the main interests; documents about the capture of fermented products from robot workers, etc.

Combined documents are processed and completed instantly. This includes income and cash register orders, payroll records for the payment of wages to employees of the organization, advance notices for employees, etc.

Accounting documents This situation arises when there are no standard documents for recording government transactions, as well as in the case of legalization and processing of valid and orderly documents. This is evidence, information about the division and so on.

Accounting documents are also divided into temporary and accumulative ones. Once the initial documents are collected when registering a skin government operation. Accumulative documents are formed over the course of a long period of incremental accumulation of similar government operations. Finally, these documents must be insured for certain indications. Examples of accumulative documents include two-year, monthly work orders, issue cards for the release of materials from the organization’s warehouses, etc.

Cloud documents are divided into the first place

Primary documents take shape at the time of the current government operation. The enclosure of such documents is the invoice for the release of materials from the warehouses of the workshop organization.

Created documents are formed on the basis of primary documents, for example, payroll records.

At the time of recording the data in the original documents, accounting information becomes available because it is not automatically registered. All simple and clear characteristics are subject to logical, arithmetic and legal control before the initial documents are compiled. Such control is exercised both by front-line workers and by management service workers.

Signing receipts and cash register orders, payroll records, payment orders and receipts, other bank documents, the organization’s clerk carefully analyzes the skin government operation.

The process of extracting accounting information has the following stages:

• in front of the robot in front of the folding of the primary documents;
• storage of primary documents;
• confirmation of primary documents;
• accounting work from the folding and processing of primary documents.

The collection of accounting information is transmitted to the relevant work of various services of the organization. This stage is characterized by the highest level of analytics and efficiency of the field.

Another stage of the accounting process is the processing of accounting information. Vaughn transfers a direct share from the seized accounting information to the employees of functional management services. Thus, when storing commodity and material assets on the base of the original documents, grouping and registration of data in the warehouse cards of the materials is transferred. Several data from cards and books are transferred to reports about the ruins of material values. Once the terms are established, warehouse managers and warehouse managers must contact the accounting department of the organization.

Serious practitioners take their part from the collection of data. Thus, for the assistance of workers of various management services, the blame for shortages and expenses is established.

After checking the arithmetic calculations, the legality and integrity of government transactions, accounting documents are registered, and then an economical grouping of their data in a system of synthetic and analytical systems takes place. In the accounting department, the entry is made in the district registers.

The cloud registers and rank tables of the song form are designed to economically group data about the mine and for the purposes of its illumination. The stench serves as a reflection of the government's operations on.

Regional registers will be divided into chronological and systematic ways. In chronological registers, sovereign operations are identified in the sequence of their development. Systematic regional registers serve to group government operations under established signs.

Business registers are maintained in the form of ledgers, cards, statements, journals, and machine books.

The synthetic form operates in systematic registers, and the analytical form - in analytical registers. Entries in registers are made manually and using various methods of computing technology.

The totality and distribution of details at the registry indicate its form, depending on the characteristics of the objects to be insured, the recognition of the registry, and the methods of registration. Regional registration means the recording of government transactions on regional registers.

In accounting books, all pages are numbered and placed in a cover. On the other side, indicate the number and mark it with signatures of the same person. In everyday books, for example, cash registers, the pages are not only numbered, but laced with twine and sealed with a wax seal. It is important to ensure that the book has one or more pages for each other. Accounting books are created for a synthetic and analytical form.

Cards are made from thick paper or non-thick cardboard, without sticking together. They are stored in special boxes - card indexes. Cards are opened at the river and registered with a special registry to ensure control over their savings.

The types of cards vary because they are prepared using a smaller paper and are printed in a larger format. They are saved in special folders called registrars. Newsletters are usually open monthly or quarterly.

Entries in regional registers should be clear, short, intelligent, and comprehensive. After registering a sovereign operation in the regional registry, create a special mark on the original document to facilitate further verification of the correctness of allocation. After the end of the month, fill up the bags on the skin side of the regional registers. The records of systematic and analytical registers are necessarily verified by the process of compiling turnover statements.

After the river sound is confirmed, the cloud registers are grouped, intertwined and stored until the current archive of the organization.

Methods for correcting pardon records in regional registers

Is scurrying three ways to correct pardon records in regional registers: correction, additional record, reversal.

Correction method There may be stagnation only in this case, if the changes were revealed before the balance was formed or there was a small place in the regional registers, not interfering with the correspondence of the departments. This method involves covering incorrect text, numbers, sums and writings with a thin layer of paper, or, above all, for the correct text or sums with similar notes.

For example, if you replace 100 rubles. knocked 200 krb., track secured 200 krb. And write to the animal “100 rubles.”, And on the side write: “200 rubles have been entrusted. And the animal has been written 100 rubles, to the corrected one (date, signature).”

Corrections and blots are not allowed on penny documents, especially in numbers.

Additional records vibrate in fits and starts, if the sum of the government operation is underestimated by the milk. For example, the postal owner over-insuranced 150 rubles from the rozrakhunka rack. This government operation is confirmed by the correct correspondence of the officials, and is also reduced to 100 krb. The following accounting entries were divided: debit of the rack "Rozrahunki with postal employees", credit of the rack "Rozrahunkovy rack" - 100 rubles.

If the fragments are returned to the postal employees, 150 rubles will be transferred, then for a sum of 50 rubles. it is necessary to add additional entries: debit of the rack "Rozrahunki with postal employees", credit of the rack "Rozrahunka rack" - 50 rubles.

Additional postings will be made as soon as the next month. This rule for correcting grants stagnates in two cases: when in the regional register, in a row, the data of the original document is not recorded, and when the amount of the government operation is displayed in the regional register, it is underestimated.

Reversal method It seems that the incorrect record, mostly digital, is associated with a negative number, so that incorrect correspondence and sums of red ink are repeated. Instantly the correct record is formed in the original ink. Cancellation may occur in case of incorrect correspondence of accounts or recording of an excess amount.

When summing up the results of the write operation, stained with ink ink, they appear.

The accounting system is a complexly organized system. On this platform, information is collected from the original documents, registration and their further analysis. Tobto. bukh.oblik – the expression of all financial and government transactions in penny equivalent. You can find out how primary accounting is carried out from the statistics.

Everything has its price

Accounting allows you to bring all operations to a penny turn. For example, labor bills, bills between purchases and postal workers, in the form of working hours, bills with the state - payment of taxes. No one knows how to carry out such operations, and their analysis. Then it is possible to make a study about the payability and creditworthiness of the organization as a whole. And on this basis, identify the weak sides of financial policy and choose directly further development.

Important: the basis for further development of the organization is the maintenance of primary accounting.

This is the foundation that allows you to collect all the necessary information.

Primary documents

We have called the primary documentation the foundation of the accounting industry in the enterprise. It is also possible to grow from the roots of a tree from which a tree grows in the distance and there are little holes - registers. The leaves are a synthetic structure behind the shells, which allows the company to clearly evaluate the work of the company.

Damo appointment. Primary documentation is a chain document clearly established by law, compliance with all the rules of the accounting industry, recommendations of tax, banking, static and other registered authorities.

The confirmation of primary documentation takes place in the statistical authorities. More specialized and highly specialized documents are issued by agencies from other types of activities.

Such documentation allows you to record and verify financial-state operations at the enterprise. Tobto. This is the basis of second-hand companies.

Storage rules

In addition, the bodies of statistics are dealing with the hardening of documents and the stench has been reduced to a low level.

Obov'yazkova reserve:

• Outside the name of the document (abbreviation is not allowed);
• Date the document was written;
• More information about the organization that draws up the document and for what purpose;
• Additional bank details of the counterparty, as required;
• The latest information about the state operation is expressed in a small amount and a pittance;
• Information about the official who has the right to authenticate the document (signature, signature, decryption);
• Stamp abo druk (wet).

Unimportant to those who are more likely to be obligated to the end, in a number of episodes due to lack of importance or other reasons, the possible omission of one or several points. This destruction is not worse than the inability to maintain primary accounting.

Types of primary documentation

As part of the financial-state transaction, a new document is signed. Let's get to the basics.

• Rakhunok - for buyers who have the name of the goods and services, and the bank details of the buyer;
• Payment order – for the postal buyer, which confirms the fact of payment, unprepared form;
• Receipt - for the buyer, having made payment to the postal supplier for the preparation;
• Bank statement – ​​allows you to pay a small amount of money for your business during the current period;
• Cash order – allows you to collect funds from any organization;
• Invoice or universal transfer documents, invoice - confirms the quality of the material or service after payment. The name of the product is specified, and it is accepted.
• A waybill for transporting materials from the postal owner to the buyer. The person is required to provide the name of the buyer and the buyer, the IPN, the legal address, the place of origin and where to transport the goods, information about the carrier.
• A sales receipt, like a bill of lading, confirms that the goods have been received by the buyer from the buyer. Obov'yazkovo is guilty of the date, number and registration with the tax inspectorate.
• Advance payment is a valid document that confirms that the credit money was spent and was given to the professional. In addition, cash receipts, receipts, application agreements are attached to sheet A4 to confirm the expenditure.
• A time sheet for working hours – it records the number of hours that a worker has worked in the organization for a month;
• Rozrakhunkova, payment and payroll records - on the first stage, the salary calculation is recorded, and on the other stage, the payroll is calculated.

Important: Please note that the documents are standard and strictly unified by law. The stench cannot help but be carried away by the pottery plant, as if it were changing.

It is allowed to provide additional documentation, depending on the specifics of the work.

Correction from the original documentation

Be sure to fill out the form correctly. In some it is possible to make corrections, in others it is necessary to rewrite. How correction is expected is indicated below.

Correction from the original documentation:

• For documents of minor importance, corrections are not allowed - the trace must be completely rewritten;
• The document has a special significance: cross the letter with a red border diagonally in one center and mark “cancelled”, save the incorrect form;
• If it is corrected: re-christen the animal, write the correct version and write “to the corrected one,” the other person will sign the student who has corrected it;
• Do not shade or create a line that will mark the product, an incorrect entry is to blame, but it will be obvious.

Saving term

The term used for different forms varies. A minimum of stench can be saved 5 rocks. For example, all documents related to employee benefits (from salary, payment of taxes, special services) can save at least 75 rubles. This is due to the partial payment of excessive workers' compensation for pensions.

If you decided to release the police from old documents after completing the terms of saving, create a special act and collect a commission from the disposal of the original documentation.

Pouches

Well, we took a look at how the initial documentation is carried out. The VON is the basis for all business accounting. Therefore, before the initial accounting is carried out, the traces are carried out with due diligence and respect.

Primary accounting documents are unified. The statisticians are taking care of this confusion. The organization does not have the right to make its own changes. The name of the document, the date of registration of the new hire of the counterparty, the buyer and the buyer, the name of the goods from the authorized and responsible person, and the signature of the authorized person are clearly recorded.

Corrections from the original documentation are permitted. And then the wrong entry should be marked and the animal should write the correct version, attributing the “corrected verity”, date, signature and other organization.

The term for preserving primary documentation becomes 5 years old and more.

All primary documentation confirms the financial and warehouse activities of the company. These accounting documents must be submitted to the control authorities before verification. Therefore, prior to the introduction and preservation of such papers, there are benefits.

The primary documentation, or as they call a master accountant, the primary, is proof of the financial records of the enterprise. Moreover, having legal force, these papers will either help the company with their nutritional needs or provide support for them. Axis documents: agreement, package, payment documents, invoice, package invoice, sales receipt and others.

The forms of the original documents have been unified. If necessary, add additional rows to the form, thereby saving the main ones. This is stated in the Regulations on the management of booze and booze in the Russian Federation (Order to the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended on March 26, 2007 No. 26 n). Guilty to establish forms for conducting cash transactions (Resolution oy Gos99.3). .

All changes and additions that are made to the standard form are approved by the order of the company’s chief executive.

The organization independently separates the forms of the original documents, since the catalog of unified forms does not have the necessary form. Obovyazkova Umova: such forms may misplace necessary details.

1. What is the name of the document?
2. If it's folded.
3. Data about the organization to create the document.
4. Indicate what a specific government operation includes under this document, the value of the operation (financial or physical expression).
5. Re-insurance of the authorized persons for the folding of the document under obligatory signature.

Reinsurance details will most likely be obtained from the Federal Law “On Accounting Forms”.

All primary documents can be promptly transferred to the accounting department. The most recent chronology of making records is one of the main minds of a literate form.

For manual information about the appearance, all the first fruits are classified into groups - table:

Group name	What to enter
Organizational and administrative documents	Punish them, order them, order them. This is how they give “green light” to carry out government operations.
True documents	Invoices, acts of capture and delivery, cash receipts orders - they themselves confirm the fact that a government operation was carried out. The data included in these documents is subject to mandatory entry into the accounting registers.
Accounting documents	Inspect for the availability of standard unified forms, for the overall processing of valid and orderly documents. For example, a document order is considered both an orderly and a valid document. The payment statement immediately indicates the need to pay according to the list, and confirms the payment.

And another important benefit of the accounting service is the document management schedule. Please note: the form of the schedule may be displayed in the organization's regional policy.

Documentation schedule

In the following rows and columns, data about the movement of important documents is displayed. A great advantage of this schedule is that all documents are under control. Golovny, don’t forget to make additional entries.

Remember the rules

It is clear that the first thing that is submitted to the accounting department is bound to be verified. What to check:

1. The task of filling in (all necessary rows and sections will be filled in).
2. The correctness of the entry (the entered data must confirm the place of entry, rubbing the data is unacceptable).
3. Reliability of records (verification of mathematical processes, verification of supporting documents).

The document must be verified and entered into the book register.

Porada: for the unique purpose of re-imaging the document in a booklet, do the same. The date and registration number of the registry are indicated on the back of the form.

How do you need to remember the primary accounting documents in 2017?

• All records that are kept in the original tax documents are subject to the trivial term of saving.
• It is allowed to substitute paper documents in addition to electronic ones, which are obligatory signed with a digital signature (Federal Law 402-FZ dated December 6, 2011).
• Vikoristannya ruku ob'yazkovo on the documents, for which the place is given.

Since 04/07/2015, the right to operate independently was revoked by joint stock partnerships and partnerships with interconnected responsibility (Federal Law 82-FZ dated 04/06/2015). Turn over what is written in the Statute for the sake of vikorism. If the company continues to be victorious for each other, then there is no need to make changes to the Statute. The term for making such changes to the Company Statute is not defined by law. It is not advisable to drag on with changes so as not to cause a lot of damage to financial documents.

• Exhibition of financial and natural displays. Neobov'yazkovo clarifies offense overnight, one thing is enough (Federal Law 402-FZ). It may be more difficult to indicate one indicator (for example, when moving materials in the middle of the company, a natural indicator is selected). In the act of receiving and delivering services, it is important to indicate as much as possible in order to avoid any misunderstandings and to overinsure the types of services.
• Detection of the signature of a representative individual. The law of the Russian Federation says nothing about facsimile signatures on original documents. The sheet of the Federal Tax Service of the Russian Federation No. 3–1.11.469 dated September 23, 2008 examines the position of the filing service using facsimile documents.
• The currency in which the document is stored. The main unit of penny is the ruble. It’s against the agreement to talk about mental units. Because all operations in the liquor store are priced in rubles (Federal Law 402-FZ dated 12/06/2011). No one is prevented from making additional columns from the designated amounts in foreign currency, but the column from the designated amounts in rubles may be obligatory. Otherwise, there is a risk of removing the tires and revoking the maximum permissible limit.

Rediscovery of original documents

Agreement

The concept of “agreement” is regulated by Art. 420 Central Committee of Ukraine. The agreement is a contract of guilt (change) or assignment of rights and obligations between the parties. The skin on both sides of the goiter is obliged to respectfully familiarize itself with the terms of the agreement. Each year, a signature must be placed on both sides. The agreement, as the original document, has full legal force, and there is only one signed copy on both sides. All points transferred by the exchange must be concluded by the parties to the agreement in accordance with the requirements taken. Controversial situations occur either peacefully or under the supervision of a ship.

And one more thing. Not all situations require an agreement to recognize mutual rights and obligations. Refusals when purchasing goods or services are recognized by the contract itself.

Rakhunok

Receipts from the seller of goods and services for payment are due to the original accounting documents. From the amount assigned to the bank account, the buyer makes payment. Payment documents have a reference to this document (for example, the payment document has the phrase “payment for item No. 35/7 dated 31 September 2017”). Do not exclude the situation, if you prove that the payment was made for a specific item, it will be difficult.

For the purchase of goods (services), the provision of guarantees is a guarantee that the seller will not change the fixed price during the agreed term (1-5 days). The term for the payment order is prescribed by the seller. Using the specified term, the buyer makes payment.

Rakhunok for payment

If payment for a number of reasons does not seem possible (for example, problems with the computer accounting system, financial problems), then it is necessary to notify the seller about the situation, it is important to do so in advance. It is possible to change the date of the order, but the purchases in your mind will remain unchanged.

Payment documents

This type of accounting documents includes: checks for payment (commodity, cash), payment orders, payment receipts.

Buying goods (services) for preparation from the organization of ob'vyazkovo warto save the cash receipt and transfer it to the accounting department.

Cash check

If the receipt does not indicate that payment must be made in advance, then a sales receipt must be attached to the cash receipt in accordance with the obligatory procedure. An inventory of the goods (services) added is made, the cost is indicated and payment is made for what price. The sales receipt bears the seal of the seller, the signature of the person certifying the sale of goods (services).

A sales receipt without a cash receipt is recognized as the primary document; individual entrepreneurs have the right to sell without a cash register (with the obligatory mental form of a sales receipt).

Sales receipt, IP type without stagnation of cash register

This is stipulated in the law of the Russian Federation 54-FZ “On the stagnation of cash register equipment in the current state of the preparation of payment cards” (relevant in 2017).

At the hour of payment for goods (services) between legal entities, a bill of lading is drawn up through a separate document.

Bill of lading

The skin on both sides is shaped behind the eyes (it is obligatory to reveal the signature of the other person). The pennies indicated on the waybill and on the invoice will be avoided. In some situations, you must manually obtain a fax signature, this fact must be clearly registered in the contract for the delivery of goods (services).

When paying for goods (services) through a separate bank account, a payment order is issued.

Payment order

This unifies the form of the document that is most often used on computer technology. The payment prepared before payment can be transferred to the bank on paper, or through the additional special banking program “Clint-Bank” (which is much more flexible). Before sending, you must check all the details of the payment recipient to avoid any misunderstandings, especially if you are dealing with the counterparty first. It is important to remember the information about what you are paying for. We will not submit a report description, with obov'yazkova inscription of details of the rack (date, number).

The payment order is the first document from which the creditor asks the debtor to turn the debt through the bank.

Payment fee

It is apparently without acceptance: in any case, the money will be debited from the bank account automatically. Acceptance is based on the visibility of the buyer's acceptance. However, the agreement may contain a written statement of the return to the bank, which, having established itself, in which case the return to the bank through the bank is processed without acceptance.

The invoice form will be frozen in cases where the maximum permissible limit is maintained.

Rakhunok-texture

They are drawn up with invoices and assets. Payment in advance under the contract is also a reason for issuing invoices. Please check the maximum permissible limit for additional invoices and invoices. Let's not forget that all payers of traffic rules are obliged to write invoices. It is much easier to store forms using additional automated programs.

We make changes

At the cash register and bank documents, making changes is strictly protected (Article 9 of the Federal Law of the Russian Federation “On Buhoblok”).

It is permissible to make changes in other initial documents, but remember that all participants in the government operation are aware of the amendments that will be made. Informing about amendments to the participants is confirmed by their signatures and the designated date for making changes.

The correction is made as follows: the incorrect entry on the document is carefully marked with thin rice. Whose chair is clearly legible. Above the corrections, I instruct the correct version of the entry to be made. We instruct you to sign up, because there, where there is a sufficiently free place, try to write “To the corrected believer.” Please indicate P.I.B. the person who made the change, date and signature.

How much effort can there be to save accounting documentation?

Save the place

The optimal place for preserving the first fruit - archives. It is important to correctly prepare documents for submission to the archives:

• Sorted in chronological order.
• Equipment by type.
• Binding and filing of documents near the folder.
• Registration of a surrogate certificate.

It is important to ensure the preservation of accounting registers against unauthorized corrections. Amendments to amends can only be made in an official manner, signed by the person who made the amendment. Before release, the registers themselves accumulate information about the first documents accepted before publication.

This could not have happened without a commercial secret: instead of registers, this and that. The disclosure of information about instead of re-examination is subject to the law of the Russian Federation.

The triviality of saving

The Federal Law of the Russian Federation “On booze” (Article 17), as well as archival legislation (order of the Ministry of Culture of the Russian Federation dated September 25, 2010 No. 558) defines the terms for saving company documents. For primary documents, this term is no less than 5 years.

The term preservation begins to be revived from the 1st day following the date of placing the document in the archive.

If the organization violates the principle of preserving the first fruit, then the inspection bodies have the right to impose penalties (Article 120 of the Tax Code of the Russian Federation). The fine amount is 10 thousand. up to 40 thousand rubles, due to the level of destruction.

Before the speech, documents that are older than 3 years will be relevant for verification by the tax authorities. For the absence of the first product of the senior period, the reviewing authority has no right to be fined under Article 120 of the Tax Code of the Russian Federation.

The accounting service of a business can maintain the correct presentation of primary documents and ensure their safety. Only in this case the claims of the tax services are found to be unfounded.

This initial course is transferred to 1C from scratch. For 1C beginners, start by entering the initial documents. A course of assignments for the training of operators who are engaged in the preparation of primary accounting documentation, assistant accountants, and for those who only intend to work in this or any other direction. The basic 1C course covers the creation and processing of the most extensive documents in practice. To master the course material, knowledge of accounting theory is not required. We look at the basics of work using the change 1C Business Accounting from the application of a commercial and trading organization (OSN). Thus, this initial course of 1C Accounting focuses primarily on those who are involved in entering data, rather than processing it. The course is supplemented with the necessary basic materials, including homework.

The fragments of the beginning are individual, a set of connections. Please check with the department to find out what time it is.

To register for a lesson, prior registration on the site is required.

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Go through the 1C basics “from scratch”

In a sing-song manner, every person heard such a stupefaction about the work: “... an accountant is needed for primary documentation..."; not less often there may be a vacancy for a 1C operator. What does this mean in practice? Most often, this means that you will only have to complete a transaction involving a number of these primary documents in the 1C Accounting program, then Then enter into the program the data that is required. As for the company's work, someone else will take care of it.

You can immediately notice that the 1C Accounting 8 program contains a very large number of documents. And not all stinks are often vicorized. And the actions of a particular organization are not victorious at all. To lie in this place in the form of business, of course. There are a lot of different types of activity, and in each case, there are a lot of documents that are needed practically every day (income and cash orders, purchase documents and implementation, personnel and banking documents, etc.).

Having learned the process of introducing basic accounting documents into the program during the basic 1C course, you can easily get up to speed with the typical daily tasks of an assistant accountant. The most popular configuration of 1C “Enterprise Accounting”, version 8, allows you to enter the first documents into the database not only for a professional accountant, but also for beginners in a bookstore. For this you need to go through robotic training with the 1C program.

The initial course for a 1C operator involves the development of a detailed department, which is responsible for accounting for a manufacturing and trading enterprise (legal entity). The work is carried out from the MDV. The two butts are knitted one by one and allow you not only to learn how to insert different types of “firsts”, but also to stitch their interconnections. In the process of entering documents, I also pay attention to the standard (and not even more) procedures that most profiteers allow, but there is no similar practice.

I would like to express my special respect that the settlement of documents can be carried out for an hour without problems, and the settlement is completed, for example, at the end of the month or even later. Entering documents is one of the most important directions in 1C and is placed in a different way every time.

Having learned to work in 1C “from scratch” in the 1C operator courses, you will learn, in addition to the introduction of the documents themselves, to deal with internal communications, which is also often necessary in practice. Global affairs such as regional policy are not covered in this course, which allows you to skip information that you do not need. I would like to deprive myself of only the most necessary things by creating a complete basic course from the introduction of the primary documents; This also allowed us to reduce the intensity of the initial course.

If you only need to enter primary documents, then this initial course 1C: Accounting 8 will help you quickly and effectively print a job as a 1C accountant.

About the advantages to borrow from Skype

All initial courses presented are primarily “live” composition, and not a collection of initial materials. You can read the report about the methodology of carrying out the work as required.

Basic program for the course

This is an approximate list of basic materials that you will learn in the 1C operator course. Many items in the list do not reflect the hour at the stock exchange rate. The main part of the course is the completion of a single step-by-step task, including the introduction of primary documents and other operations. You can download the basic 1C course below.

Prikhovati list

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• Secret information about the 1C Entrepreneurship Program. Platform and configuration.
• Responsibilities of 1C operator and chief accountant.
• Program interface Transferred to the interface. Customization of the interface according to the needs of the user.
• Interface. The underlying operations are the same for the entire program.
• Other documents. Another file for transferring to another computer.
• Export other document forms from an external file.
• Enforcement of documents by electronic mail
• Editing other forms.
• Setting the date and other parameters is up to date.
• Peculiarities of entering the date. Features of filling other types of fields in the program.
• Calendar and calculator wiki.
• Please notify the service personnel.
• Main program developers
• Plan of rakhunks.
• Concept of the document in the 1C program.
• The concept of the document. The validity of the recording is carried out. Skasuvannya and translation.
• Peculiarities of changing the date/hour of documents being carried out or not being carried out.
• Have all the documents been processed?
• Non-standard document selection.
• Group operations on witnesses and documents.
• Lists of documents and journals. Search for documents.
• View of distant objects. Features of the 1C version.
• Renewal of the main witnesses. Inherits of incorrect filling in the future.
• Entering information about the coronavirus. Personnel operations.
• Templates for salary breakdown.
• Manual operation.
• Cash documents.
• Roses with older people
• Coordination of entries in documents.
• Primary documents with PDV.
• bank documents.
• Exchange of data from the client to the bank.
• Warehouse documents
• Viral documents and types of materials
• Documents of purchase and sale.
• Managing prices for goods.
• Mutuals.
• The appearance of the main features.
• Salary documents.
• Controls the completeness of document entry.
• Typical approvals at the time of document entry.
• Concepts of internal sounds. Adjustment of sounds.
• The best way to improve the efficiency of the program.
• Quickly work with the program for additional hotkeys.
• Vikoristannya pre-video system.

Initial plan for the course

Basic course materials

You can download the basic material for information. Part of the document has been brought up.

If you don’t have 1C:Accounting

Since the course does not include the creation of an information base, as well as the adjustment and introduction of surpluses, then for initial purposes I have a previously prepared base, which is all the same. To avoid conflicts between platform versions and configurations, the database was created in the official initial version of 1C, so I recommend that you carry out the process yourself in it.

If you yourself cannot install the program, I will do it remotely.

If you want to go through the basics of 1C with your working version, then it is possible after mutual agreement. In such a situation, during the course of the course, it is necessary to additionally establish all the adjustments, as well as introduce cob surpluses, which are necessary for increasing the flow rate, which can (not necessarily) lead to a significant increase in the severity of the course.

If you didn’t find any nutritional options on the site, contact me. Details in the Contacts section
18 take/(36 years) / 14 400 rub.(RUB 18,000 when paying for lessons)