Why register the appearance? What needs to be shown in accounting registers
We learned about registers of synthetic and analytical form in. In this material we will provide a list of regional accounting registers.
Register for Buhoblika
We remember that registering an accounting entity is a type of purpose for registering, systematizing and accumulating information that is contained in the first documents adopted before the book (Article 10 of the Federal Law dated 06.12.2011 No. 402-F H). Accounting registers are the basis for the compilation of information on the market. The regional registers of the accounting branch are checked for the purpose of compiling accounting information.
The accounting registers are divided into chronological and systematic registers, and at the stage of accounting information into synthetic registers and analytical registers. For example, in addition to the chronological systematic register of the accounting entity, it is necessary to maintain information about the entities for the previous period, representing data on turnover and surpluses in terms of synthetic products Hunkiv.
Let's show you how to register an accounting form from the butt. One of the most extensive registers of a synthetic form, widely compiled by accountants at the time of compiling the balance sheet, is the balance sheet. From which register for the first period of leather synthetic shell information is provided about the surplus at the beginning of the period, turnover for the period and balance at the end of the period. Naturally, information about the balance and turnover is provided alongside the debit and credit of the following accounts:
| Rakhunok | balance for the beginning of the period | Turnover for the period | Balance at the end of the period | |||
|---|---|---|---|---|---|---|
| Debit | Credit | Debit | Credit | Debit | Credit | |
| 01 | ||||||
| … | ||||||
| 99 | ||||||
| Together | ||||||
Accounting register warehouse
Accounting legislation gives organizations the right to independently develop forms and types of accounting registers (Part 5, Article 10 of the Federal Law dated December 6, 2011 No. 402-FZ).
The maintenance of accounting registers is also at the discretion of the organization. Thus, accounting registers can be maintained on paper or in the form of an electronic document signed with an electronic signature (Part 6, Article 10 of the Federal Law dated 06.12.2011 No. 402-FZ). Select the organization to work on its own.
Transfer of accounting registers to the obligatory section. Visit, Oblikovikh regіstriv, by the order of the order, can be boti Zagosovani, Zokrema, Taki (sheet Minfin SRSR VID 03/08/1960 No. 63, the order of the Russian Federation of the Russian Federation VID 31.10.2000 No. 94n):
| Name of the accounting register | Lending to accounting departments |
|---|---|
| 50 "Casa" | |
| 51 “Rozrahunkov’s shells” | |
| 55 “Special boxes at banks” | |
| 66 “Rozrahunki for short-term loans and positions”; 67 “Rozrahunki for long-term loans and positions” |
|
| 60 “Rozrahunki with postal workers and contractors” | |
| 71 “Rozrahunki with special people” | |
| 60 “Rozrahunki with postal workers and contractors”, subrahunok “Advance Vidani”; 62 “Rozrahunki with purchasers and assistants”, subrahunok “Avansi otrimani”; 68 “Rozrakhunki from taxes and fees”; 76 “Rozrakhunki with different debtors and creditors”; 79 “Internal problems of the Lord” |
|
| 20 "Basically virobnitstvo"; 21 “Napivfabrikati vlasnogo vyrobnitstva”; 23 “Additional Virobnitstva”; 25 “Zagalnovyrobnichi vytrati”; 26 “Zagalnogospodarskiy vytrati”; 29 “Servant vyrobnitstva and gospodarstva”; 69 “Rozrakhunki from social insurance and security”; 70 “Rozrahunki with staff and services”; 94 “Insufficiency and waste due to loss of values”; 96 “Reserves for future expenditures”; 97 “Waste the future periods” |
|
| 40 “Product release (work, service); 41 "Goods"; 43 "Ready products"; 45 “Advanced goods”; 46 “Wikonani stages from unfinished work”; 62 “Rozrahunki with buyers and assistants”; 90 "Sales" |
|
| 86 “Church finance” | |
| 01 “Basic features”; 02 “Depreciation of main assets”; 80 “Statutory capital” |
|
| 84 “Non-divisional profit (uncriticized surplus)”; 98 "Income of future periods"; 99 “Profitki and zbitki” |
|
| 07 “Equipment for installation”; 08 “Investments in non-current assets” |
When maintaining an accounting system with specialized accounting programs in the accounting policy, it is possible to transfer that the accounting system’s registers are maintained using special forms in electronic form and on paper papers, which are the basis of the register , transferred to the program. Such registers, which are formed in paper or on a computer (with an electronic signature), can be the General Ledger, the balance sheet.
1. The data contained in the original accounting documents contributes to the current registration and accumulation in the accounting registers.
2. Omissions or delays during the registration of accounting entities in the accounting entity registers, registration of existing and successful accounting entities in the accounting entity registers are not allowed. For the purposes of this Federal Law, the obvious object of the accounting department is understood to be a non-essential object, which is not obvious to the accounting department (including non-profitable expenses, non-current expenses, which are not small These are the facts of the ruler's life), under the knowledge of The accounting department understands the object, and the accounting department deems it to replace another object with the method of covering it up (including for the sake of it). The reserves, funds transferred by the legislation of the Russian Federation, and expenditures on their creation are not obvious objects of the accounting department.
3. Accounting is maintained in a manner consistent with the accounting records as otherwise established by federal standards. It is not allowed to maintain the accounts of the accounting entity and register the accounting entity in order to establish it as an economic entity.
(Div. text from the previous edition)
4. Obligatory details to the accounting register:
1) name of the register;
2) the name of the economic entity, which is the name of the register;
3) the date of commencement and completion of the register and (or) the period for which the register was compiled;
4) chronological and (or) systematic grouping of accounting entities;
5) the value of the penny value of accounting entities from the assigned unit of value;
6) the hiring of posads responsible for maintaining the register;
7) signatures of the persons responsible for maintaining the register, from their designated names and initials and other details, necessary identification of these persons.
5. The accounting register form confirms the record of the economic entity for the filing of the individual on which the accounting record is placed. Forms of accounting registers for organizations of the power sector are established in accordance with the budget legislation of the Russian Federation.
6. The accounting register is compiled on paper and (or) in the form of an electronic document signed with an electronic signature.
7. In cases where the legislation of the Russian Federation or the agreement has transferred the filing of the accounting register to another person or to a sovereign authority on paper, the economic subject of claims against any other person the sovereign authority prepares for its paper a copy of the accounting register appearance folded near the electronic document.
8. In the accounting register, corrections are not allowed that are not authorized by the persons responsible for maintaining the assigned register. Registration at the register of the accounting department is required to indicate the date of correction, as well as the signatures of the persons assigned to this register, from the designated names, initials and other details And, necessary identification of these individuals.
9. In accordance with the legislation of the Russian Federation, accounting registers are available, including in the form of an electronic document, a copy of the obtained registers, prepared in accordance with the procedure established by the legislation of the Russian Federation of the Russian Federation, included in the document warehouse of the accounting department.
The first documents that are received by the accounting department are subject to revision, both for form (the completeness and correctness of the initial documents, filling in details), and for replacement (the legality of documenting operations, logical knitting of wicked showmen). Then the registration and economical grouping of their data in a system of synthetic and analytical accounting systems takes place. With this information about the reserves of the mine, the government's functions and their formation, as well as information about the government's operations from various primary and secondary documents are recorded in the regional registry.
— a series of tables of song forms, prompted by an economical grouping of data about the main thing and dzherela yogo osviti. The smell is a reflection of the government's operations in the accounting department.
All existing registers can be divided into three signs: recognition, registration of data, external appearance.
For recognition Regional registers can be divided into chronological, systematic and combined synchronous. Registers are listed before the chronological ones, in which records of the facts of the ruler's life are concluded in the world of their guilt without any other systematization (registration magazines, registries, etc.). In systematic registers, records are written between group marks - racks. Entries in chronological and systematic registers must be supplemented one by one, as a result of which the amount of turnover in chronological registers is always equal to the amount of debit or credit turnover in systematic registers. If the water register is considered both a chronological and a systematic record, such a register will be combined (synchronistic). The most typical example of such a register is “Journal-Golovna”.
For the registration of tributes registers are divided into integrated and differentiated. The skin register can be examined inductively - from the part to the backside, then. from the primary documents to the publicity, and/or deductively from the obscure to the private, then. from the point of view of the original documents. In the first stage there is integration of data, in the other there is their differentiation.
At a glance All regional registers take the form of a book, card, loose sheet or machine-made paper.
The book is delineated by the regional register, bound, laced and signed by the head accountant.
A card is a form that has arms over it that looks like a table.
A loose sheet is a table placed on a form that facilitates bookbinding. Free sheets are a compromise between books and cards. The loose sheets are the cards themselves, but are overlined on a thin paper, their size is larger than the size of the cards. Just as cards are stored in filing cabinets, then loose sheets are stored and shuffled in folders. For cards and loose sheets, it is necessary to maintain a register (transfers of open cards and loose sheets).
The main feature of the registry is that their presence does not allow the cards to be replaced, and once they are spent, it is easy to insert them again, and some cards do not come out.
The external appearance of stacked cards in practice can be different, but the most widespread are three types: current, inventory and rich columns.
Concurrent the cards are drawn in a one-sided form, the fragments of the “Debit” and “Credit” columns are placed with instructions, the presence of two parallel columns allows you to clearly understand the structure of the business divisions.
Inventory the cards are in the form of material values. In connection with this, a new column “Suspense” is introduced, which shows the surplus of funds of this type of value after registering the fact of the ruler’s life, so each account has three columns: income, expenditure and surplus. The skin graph is divided into two columns: quantity, amount. The stock limit (standard) is indicated at the card header; The clarity of the standard makes it easy to understand that there is no need to accept these products more, as needed, and if less, then in any way.
Rich column parts cards are used to present the facts of the ruler's life as seen in the columns of their warehouses. Zokrema, in seizures, if one fact is reflected in complex sums, then. For example, payment of various expenses of the enterprise is recorded.
Machine prints are technically modified and the data is placed not on paper paper, but, as a rule, on a magnetic print, its features dictate and the order of distribution of accounting information.
The correctness of the representation of government transactions in the accounting registers is ensured by the individuals who entered and signed them.
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, from the designated date of correction according to Art. 10 of the Federal Law “On Accounting Form”.
Types of regional registers in accounting departments
Therefore, there is no need to focus on the characteristics of such an element as choice of accounting form as the totality of selected carriers of information (cloud registers) and adequate representation of the cloud process in them.
To systematize and accumulate the accounting information that is located in the primary accounting documents accepted before the formation, and display it on the pages of the accounting area of the Federal State Law, the registers of the accounting area are used.
These tables are of a special form, designed for cloud records with the original documents. The practice of organizing the accounting sector will be consistent with different regional registers. The Federal Law “On Accounting Form” provides a list of possible types of accounting records in the form of paper and computer media, the presence of which in organizations is determined by the specifics of the object What is involved is the massive scale of government operations, the method of registration and processing of information, etc.
To explain the essence of regional registers, they are usually classified according to certain signs, the main ones being their external appearance. change the nature of the records.
At first glance, the regional registers contain account books, cards, foreign leaves, and machine books.
Accounting books
Accounting books This table, lined up in order to register the facts of the ruler's life (government operations), is based on the specifics of the objects of accounting, which may be numbered, laced, placed in a surrounding palette; on the back of the remaining side, the number of sides of the book is indicated, then the signatures of the head accountant and the kernel and other organization are affixed. Books, therefore, are listed as regional registers, if the transfer of objects that are insured by the organization is insignificant. However, for certain financial objects (for example, cash transactions), all organizations maintain a register of transactions in books (cash book). Registration of all accounting objects is carried out at the Head Book.
Cards
Cards - These are forms, overlaid on a table. Cards can be easily sorted, they are simple, handy, accessible in any book. The external appearance of the cards can be varied, but the most widespread are three types: current accounts, inventory, and rich columns.
Concurrent cards make a one-sided form, the fragments of the debit and credit columns are placed in writing. Such cards are used for the purpose of distributing transactions with legal entities and individuals. The presence of parallel systems for debit and credit allows for a clear analysis of the system of debit and credit. who, to whom, for what and how much is guilty.
Inventory cards the appearance of material values becomes stagnant. Such cards will have a column “Surplus”, indicating the surplus of this type of valuables after registration of the fact of the ruler’s life (government operation), after the receipt and expenditure of this type of valuables. These cards have three columns: income, expenses and surplus. In this case, the skin graph is divided into two columns: quantity and amount. For the appearance of materials, silver, etc. Such cards are assigned a limit (standard) to the stock, which allows for control over the security of the organization's valuables for uninterrupted work.
Rich columns of cards designated for the reimbursement of industrial expenses on an itemized basis (behind the calculation items) associated with the production of products, work and services. The totality of data behind these articles makes it possible to calculate the consistency of specific types of products (work, services), and parts of these cards are kept for each type of their products, manufactured robots, and services.
For a long time, cards are stored in special boxes. The totality of cards of the same type is called card index. Cards in the card index are arranged by section numbers, alphabet, nomenclature numbers and other symbols. The installation of special separators and indicators (metal plates with designated letters of the alphabet, designated sections, etc.) makes them easier to find. It is important to store cards for cloud registration for analytical purposes. To ensure the safety of cards, they are registered in special registers, where serial numbers are assigned to them. This gives you the opportunity to check their presence and thereby take control of their savings.
Vilna leaves
Vilni leaves, So, like cards, they are forms with overlaid tables, which are large in size and the amount of information that is displayed in them. In accounting practice, it is important to have different data. Such regional registers are used for registering single information, such as accounting for depreciation of basic assets, information on product increases, etc. To control the savings of these types of cloud registries, they are saved in separate folders. The selection of regional registers of cards and large sheets provides great possibilities for the practical work of regional workers and filling them with the methods of computing technology.
Machine noses
Machine noses How cloud registers store data not only on paper, but also in magnetic media (magnetic strips, magnetic disks, floppy disks, etc.). The peculiarities of machine-borne information dictate the order of its development. In case of using machine files as regional registers, the organization of goiters is required to prepare copies of such registers on paper papers (as well as the original documents), for the purpose of monitoring to the legislation of the Russian Federation, the court and the prosecutor's office.
Based on the nature of the entries, accounting registers are divided into chronological, systematic and combined.
Chronological name the regional registers in which information about government operations is recorded in the sequential order of processing the primary documents. No systematic grouping of registration data is carried out in these registers. Applications of chronological registers include a log of transactions, a sales book and a purchase book, where the registration of invoices is carried out to indicate the improvement of products and the addition of value.
Systematic are called regional registers, in which the registration of government operations is grouped behind simple (established) signs, for example, grouping information directly behind the layers of a synthetic and analytical image. The applications of such registers are the display of surplus materials in the warehouse (balance sheet), the head book, which records the bag data from all synthetic shells.
Entries in chronological and systematic regional registers must be supplemented one by one, as a result of which the amount of turnover of chronological registers is always equal to the amount of debit or credit turnover of systematic regional registers (so called Mendez's rule):
If chronological and systematic records are compiled in one register, then such a register will be called combine Typical examples of such a register are the “Journal-Golovna” and a large number of order journals. Setting up the combined area registers allows you to create the area records first, which reduces the number of area records.
Synthetic name the registers in which transactions are displayed in a slanted form on a penny maker. Information about government transactions in these regional registers is displayed in the context of synthetic shells. The example of such a regional register is the Main Book.
Analytical name the regional registers in which information is collected from adjacent analytical sections that detail the location of the records, such as those and other synthetic sections. Entries in the analytical registers are more reporting than entries in the synthetic registers: explanatory text is provided and the order is indicated in the necessary cases of natural and labor phenomena.
In this hour of great expansion they will swell comprehensive cloud registers, which create a synthetic and analytical view, as well as chronological and systematic records. The stench becomes stagnant, for example, with a magazine-order form. The addition of a synthetic and analytical format ensures automatic storage of bags for synthetic and analytical formats and eliminates the need for folding of return sheets for checking data.
In order to generate reliable and timely information about the activities of the enterprise and provide it to the accountants, cloud registration technology is of great importance. The recording of government transactions on separate regional registers issuing from documents is called a breakdown of operations. These entries are made on the basis of quotation (both debit and credit entries for government transactions).
By turning off the repeated registration of information in the regional registry for the same document, there will be a consistent marking on the documents about the separate operations in the appearance of the sign.” Often the document indicates the side of the regional registry, where the record of the submitted government operation, formalized by this document, is indicated. Placing marks on documents about the separation of transactions is important for further verification of the correctness of the completed records.
In accounting practice, there are different methods of accounting records in the regional register. Entries in regional registers can be simple or duplicate. Copying of records is blocked at drops if it is necessary to make a copy of the record.
Entries in the regional registers can be modified in a linear positional or checkerwise manner.
Substantiality linear-positional recording The idea is that debit and credit turnovers are displayed in one line, which is especially useful for representing different types of transactions. Establishment of this method of cloud records will ensure visibility of the timeliness of repayment of receivables and accounts payable.
The advantage of using linear-positional recording is that the regional registers have a synthetic and analytical appearance. Tim himself will understand the technique of accounting and improve its reliability.
Shah's principle records in the regional registers mean that in one go the amount of government transactions is displayed in the regional register from the debit and credit of the accounts that correspond. With this method of registering regional data, the clarity increases and the internal space of correspondence between departments is revealed. This order of recording will be followed in a wide variety of registers (magazines-orders) in the journal-order form.
V.Yu. Avdeev, auditor
Since 2013, the organization is guilty of the mother’s order, which confirmed the register of the accounting department, which will be established by it. Related to the recruitment of ranks by Federal Law dated 12/06/2011. N 402-FZ "About accounting form" (Article 10). The order is signed by the business manager.
90% of Russian companies use 1C accounting programs. We all understand that the breakdowns can be removed with programs: OSV, analysis of the structure, card of the structure, etc. However, this does not comply with the formal law, the director can confirm the accounting registers.
To restore respect, even if it looks formal, this is an important point. During the verification process, the filing inspector is in charge of the division of these accounting registers themselves. If you haven’t confirmed your warehouse, then you run the risk of rejecting the inspector’s view and possibly losing everything that your program allows: cards, turnovers, analytics, etc. in all varieties. Tse masa transferred marno paper ta chasu. Do you need this? Therefore, with the right approach, a formal order to confirm the registers of an accounting entity turns into a completely useful tool for an accountant. How to give such an order?
For the lazy ones, I’ll tell you right away - it can be removed automatically in our service (the order of making payments from 1C accounts is so universal that a minimal change is required to create its appendages and accounts for other accounting programs). For others, we will tell you about the order in more detail.
So, we can confirm the accounting registers so that:
a) formally clarify the requirements for compliance with the order;
b) limit the number of divisions to the minimum necessary transfer, which includes unnecessary transfer to the paper.
Command A is believed to be in this way. We take the official Rank Plan as a basis and link it to our registers. In this case, we determine the type of skin registry. In 1C tse: OSO, rakhunku analysis, rakhunku card. These documents themselves are confirmed by the order:
4.2. Register form "Turnover balance sheet"
4.3. Registry form "Analysis of rakhunku"
Having confirmed the document forms themselves, we link them to the following sections:
5. The registers of the accounting area are formed according to the pages of the accounting area together with the following table:
Nrakhunki Name of the rack Detail options Formation of accounting registers P.I.B. individuals responsible for maintaining registers synthetic look analytical outlook Rakhunku analysis SALT Rakhunku card for Rakhunku loan Rakhunku card 01 Main features Types of main benefits Objects of main features V V V - 02 Depreciation of main assets Objects of main features V V V - 03 Profitable investment of material assets Material assets – investment objects V V V - 04 Intangible assets Types of intangible assets Objects of intangible assets V V V -
The table is otritana by reworking the plan of racks 1C way more than a zagalny description of the analytical form and its shortening. In truth, for ourselves (we can call it “for managerial purposes”) we would like to vikoristovat 3 levels of subconto, but should we put them on a paper, compiling registers and more of their duties?
Here we face problem B – turning off excess flows. For which we take the good old “paper” method of introducing a booklet - a journal-order form of taxation (div. Instructions on the establishment of a single journal-warrant form of taxation, approved by the List of the Ministry of Finance of the SRSR d 03/08/1960 N 63). So, don’t be surprised, 1960 r_k. At that time, the manual folding of the paper papers was an illicit luxury. This was based on the principle that operations, therefore, can be deciphered without using the credit of the rackets. Effectively, in the skin conduction, which means that the opening of new cards in the shell is not primed, which will reduce the amount of paper that has been worn out. In the journal-order system, both debit and credit show only the most important transactions - transactions with money. Also, our instruction to all rackets, in addition to rackets in the form of cash, is between the distribution of cards and credit turnover.
Return respect for another important moment. We added to the table the section “PIB of individuals responsible for maintaining registers.” Tse z tim, scho at st. 10 of the Law “On Accounting”, among the obligatory details of the register, it is sent to the person responsible for maintaining the register and its signature. You will have to fill this out yourself. If the company is small and one person (the chief accountant) is responsible for everything, you can use P.I.B. at the first row, and then put dashes and repeats.
Podsumok: Due to the confirmation of the accounting registers of the formal government, the auditors will not catch you knowing. Plus, we were insured against a “greedy” inspector who might want to reverse the further division of the 1C database up and down.
It doesn’t matter if you bend such a command while you’re doing your best. If you want to save time, form an order automatically at the warehouse.
Documentation is the main principle of accounting. The documents are the first and the most important, those that are created by the accountant himself and on the basis of which he creates financial information. Accounting registers are the same documents. What they are, what laws and regulations are regulated and why you should respect them when they are published, including this material.
Novice accountants are taught about the fact that the display of a document in accounting is called a register in their first year at the institute. All documents are the alpha and omega of accounting. All regional accounting registers are subject to Article 10 of the Federal Law dated 06.12.2011 No. 402-FZ, as well as the Accounting Regulations (PBO) and those prescribed in the regional policy body izatsii. The transfer of registers to the accounting department that is stagnated in the company depends on how the bookkeeping departments are stagnant and how the activities are conducted. And the procedure for registration, systematization and accumulation of data directly related to the original documents, which take part in the process of government activity. I’ll start with the accounting department to get the first documents, on the basis of which data from them will be filled in with a booklet register, which, in turn, allows you to display the information on the shelves. It is safe to take away the data and use it to create financial information.
Types of registers
In fact, accounting registers are journals, orders and records, reports and statements, for example, the most important thing is the turnover balance (“shakhova”), on the basis of which a balance is established. It is therefore logical that the re-gi-stri of the buh-gal-ter-skogo appearance for-know-what-is-on:
- systematically;
- chronological;
- combined (synchronistic).
The first ones are carried out behind the singing clouds and their butt can be called just the balance sheet or the ledger. Also, in addition to systematic documents, there are cards for which the accountant records all aspects of the ruler's life. Chronologically serve to register the government's activities for the current period, most often for a month. This is how most order journals are maintained. These two types of book registers are equivalent to one another, as Mendez’s rule is called:
The amount of turnover in chronological registers is higher than the amount of turnover in debit and credit of systematic registers.
Therefore, in practice, for the convenience of accountants, documents that are registered in a combined type are often reviewed. For example, the magazine is the main book, widely used in small companies.
At the stage of formalized information there are registers of analytical and synthetic form. Let's brighten up the butt of the synthetic official documents, it's still the same back-but-saltness. Her accountant records information on the skin syndrome for the first period about surpluses for the beginning and end of the period, as well as about the production for the period. The document looks like this:
The accountant records analytical information, such as transaction details and short information, in a special record and card. For example, there may be a bulk of materials, goods, main features or distributions from contractors. Show what the accounting register is like, an example of an analytical unified inventory card of the main features:
Formie
Parts of the regional register in the accounting system are used to record information about all ongoing operations, which can be carried out either by paper or in electronic form. Electronic documents can be shared as necessary. To complete them, use specialized accounting programs that allow you to automate the process of sharing information between accounts, and also journals, orders and statements directly from the original document.
These organizations can create unified forms for any type of official documents and develop them independently. Whose food has no shortage of food. Golovne - consolidate the form that is being promoted in regional politics. The flow of accounting registers for the accounting policy can be divided into:
- books are made up of a number of pages sewn together, which are bound together, numbered, laced and sealed with the signature of a particular person and the seal of the organization, so that they are sealed;
- cards - along with the sheets of named units (products, contractors, employees, main interests, etc.), the entries in the table view and contain the most complete information about the object;
- magazines are similar to books, but are smaller than arches and are not innocently laced;
- arches or statements - outside of documents, written in both table and text form (accounting statements, for example);
- electronic media – any documents created using special computer programs in electronic format. They may be verified by electronically qualified signatures of renewed persons, or they may be ready before the release of pouches during the military period or for verification of the FNP.
Please note that all the sheets must be filed into folders, and their data must be entered into special registers. The rule is similar for cards.
Details and rules
Although the legislation does not convey the obligatory requirements of the state entities, the legislation does not transfer, but the transfer of obligatory details, which may lead to accounting documentation:
- the name of the document itself;
- I will name the organization that is responsible for its appearance;
- period of document maintenance;
- the procedure for classifying objects in the area;
- currency and units of the world;
- P.I.B. and plant an individual who is responsible for the conduct.
All information contained in the documentation must be confirmed by the signature of the person who created these records. On the basis of the original documents, in the regional registers it is allowed to correct any corrections or shortcomings. To do this, you need to correct the incorrectly written information with one page, write the correct word to the animal and confirm the correction with a signature. In addition, you can use the reversal method to correct the data by making another entry in red ink. It is not recommended to use the corrector or apply the correction.
Saving procedure
It is necessary to save accounting documentation in a specially designated location on shelving or cabinets. The terms of saving are stated in two main regulatory legal acts:
- Article 29 "About accounting" - saves the terms that are established in accordance with the rules of the organization of state archival records, and not less than 5 years after the end of the day.
- At pp. 8 p. 1 Article 23 of the Tax Code of the Russian Federation— tax payers are required to ensure the preservation of accounting and tax records and other data necessary for the calculation and payment of taxes, including regional registers, which confirm the convenience of withdrawing income, making expenses, as well as paying (trimming) taxes, as Otherwise not transferred to the Tax Code of the Russian Federation.
According to which the term 4 of the provisions of the Tax Code of the Russian Federation begins after the tax (tax) period, in which the documentation was created for the formation of tax reporting, calculation and payment of taxes, confirmation of withdrawal of income in that viroblenih vitrat. In addition, for certain types of registries, the most important conservation terms may be established. For example, you need to save 75 rubles from your salary.
Therefore, to ensure the safety of the various registers, the organization of requests is required throughout the entire period of activity, and then transfer them to the archive for saving.
Forms of accounting registers - 2019 can be found below.
