Primary accounting and documentation. Processing of primary documentation: requirements, example

Accounting for financial activities begins with the adoption of correctly executed primary documents. This is due to current legislation and is necessary for the business entity itself, its partners and inspection authorities. Facts of economic life, confirmed by primary documents, are easy to prove. In conflict situations, such assistance as well-executed accounting documentation will help resolve the matter in favor of the company.

What is primary documentation in accounting?

Business entities report to the state on the results of financial activities using accounting registers, which reflect all the features of the organization’s work.

Accounting begins with the acceptance and processing of primary documents.

Primary documents (checks, delivery notes, acts, invoices, etc.) represent irrefutable evidence of the occurrence of financial events that affect the outcome of financial activities. They establish and confirm responsibility for completed business transactions.

Rules for registration of “primary”

Primary documents contain mandatory information (details):

1. Title of the document;
2. date of document preparation;
3. name of the economic entity that compiled the document;
4. content of the fact of economic life;
5. the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
6. the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the event;
7. signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials.

The authenticity of the information in these documents is ensured by those who signed them.

What are the requirements for filling out and processing accounting documents?

The primary accounting document is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

paragraph 5 of article 9

They fill out primary documents manually - with fountain pens and with the help of technical means that allow them to save records during long-term storage in the archive. You cannot fill out the “primary” form with a simple pencil. All unfilled positions are crossed out.

The manager, with the approval of the chief accountant, appoints persons who certify with their signatures the reality and legality of these primary documents.

When admitted to the accounting department, they check the availability of mandatory information, the accuracy of calculations and make a note to prevent their re-acceptance.

List of payment documents

Each fact of economic life is subject to registration with a primary accounting document. It is not allowed to accept for accounting documents documents that document facts of economic life that have not taken place, including those underlying imaginary and sham transactions.

Federal Law No. 402-FZ dated December 6, 2011 (as amended on May 23, 2016) “On Accounting”

paragraph of article 9

Each financial event is confirmed by the appropriate types of primary documents.

For example, acceptance and disposal of goods are documented with invoices. The receipt and departure of funds through the bank is documented by payment orders. The movement of money through the cash register is confirmed by cash orders. Drivers' departure to the line is accompanied by waybills.

The forms of payment orders and cash orders are approved by law. They must fully comply with the approved samples. The positions of these documents are drawn up strictly according to the instructions that establish the rules for filling out. It is not allowed to draw up payment orders and cash orders in any form and to execute payment transactions through a bank or cash desk with other documents.

In what form should the “primary” document be drawn up?

Samples of legal forms of payment documents are shown in the photographs below.

Payment orders are filled out with the participation of the bank.

The cash receipt order is signed only by accounting employees. The person who deposited the money is given a receipt, cut off from the specific order. She confirms the fact of depositing money under this order.

The cash receipt order, in addition to the chief accountant and cashier, is signed by the manager and the recipient of the money. If an individual entrepreneur does not have an accountant, he signs the documents himself. This confirms the intended purpose of the amount issued.

How to fill out trade documents

When documenting the fact of sale, a consignment note is usually used. It contains information about the names, addresses, bank details of the parties, assigned number, date of transaction, names of goods, their price, quantity, cost, units of measurement, amount of accrued tax, attached documents. It is signed by persons authorized by the managers of each party to the transaction. Signatures must be deciphered and indicate positions, surnames and initials. Once completed, invoices are stamped on both sides.

The invoice form is shown below.

In the case of transfer of goods through a carrier, a consignment note is usually issued - a document confirming a tripartite transaction between the seller, buyer and carrier. The seller transfers the goods to the carrier. The carrier accepts the goods from the seller, transports them and transfers them to the buyer. The buyer accepts the goods from the carrier. In this way, the fact of transfer of ownership from the buyer to the seller is confirmed.

Taxation of transactions on the common system

Persons who are payers of value added tax issue an invoice for each sale, which is not a primary accounting document. It does not confirm the fact of sale, since it is signed by only one party to the transaction. The tax accrued by the seller in the invoice does not affect the seller's financial result, because the seller does not pay this VAT. The buyer does not accept the invoice for accounting purposes because it is signed by a person who is not responsible to him for the accuracy of the data - a representative of the seller.

An invoice for payment for products issued by the seller is not recognized as a primary document. It does not prove the occurrence of an event that affects the financial result, does not confirm the transaction - the signature of one party does not confirm the payment.

Does the contract relate to primary documents?

Many economic events are accompanied by contracts, which, as a rule, record the intentions of the participants and do not confirm every financial transaction. For example, supply contracts establish the obligations of one party to deliver a certain quantity of products before a specified date, and the other to accept and pay. Since contracts define events that did not take place, they are not accepted for accounting.

What an accountant should know about “primary” forms

The forms of primary accounting documents are determined by the head of the economic entity on the recommendation of the official responsible for maintaining accounting records. The forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation.

Federal Law No. 402-FZ dated December 6, 2011 (as amended on May 23, 2016) “On Accounting”

paragraph 4 of article 9

The list of public sector organizations includes:

• state (municipal) institutions;
• government agencies;
• local government bodies;
• management structures of state extra-budgetary funds;
• management bodies of territorial state extra-budgetary funds.

For these persons, the primary accounting forms were approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (as amended on November 16, 2016).

Among the forms named in this order there are no invoices or contracts. Acquisition and disposal are documented by invoices and acts.

An example of one of the invoices issued by all government organizations is given below.

How to make corrections in accounting documents

Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies. The correction in the original scientific document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.

Federal Law No. 402-FZ dated December 6, 2011 (as amended on May 23, 2016) “On Accounting”

paragraph 7 of article 9

To correct an error, cross out the incorrect one and write the correct one.

Correction of an error in the primary document must be indicated by the inscription “corrected”, confirmed by the signature of the persons who signed the document, and the date of correction must be indicated.

Regulations on documents and document flow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 No. 105)

Each correction is confirmed by:

• date of correction;
• signatures of the persons who compiled the document in which the correction was made;
• indication of the surnames and initials of the persons who compiled the document or other details necessary to identify these persons.

The absence of any of the details from the list makes the correction illegal.

An example of a correction in the invoice is shown in the photo.

In order for the correction to have undeniable legal force, it is drawn up as follows. On the free margins of the document, make the inscription: “Corrected from” and write down what turned out to be incorrect. Continue: “on” and write down what they think is correct. Then they write: “believe”, indicate the date, put the signatures of the responsible persons, their surnames and initials. With this type of correction, amendments not agreed upon by the signatories are excluded.

Corrections to cash and bank documents are not permitted.

Primary documentation occupies a fairly important place among all the documentation maintained by the accounting department. It is constantly checked by the tax service and must be drawn up in accordance with the necessary norms and laws in force in the Russian Federation. We will discuss in our article what relates to primary documentation, how to formalize and draw it up correctly, so as not to have problems with the tax inspectorate later.

Primary documentation in accounting - what is it?

Primary documents are the basis upon which accounting entries can be made and entered into the general register. This is an important part of the management documentation of an enterprise or organization.

In all enterprises that the state forced to keep accounting records, business transactions must be formalized in accordance with the primary documentation. A business transaction is understood as any activity of an enterprise that entails the movement of funds or the structure of its assets.

According to the accounting law, the preparation of primary documentation must occur simultaneously with business actions, that is, it must be immediately documented. But if this is not possible, you can make documentation immediately after the end of the action.

Primary documentation can be prepared both on paper and electronically. But in the second option, all papers must be certified with an electronic signature, otherwise they simply will not have legal force. But, if the contract clearly states the presence of a paper version of the document, then it must be available.

Primary documents will be preserved for 4 years. During this period, the tax office has the right to request them at any time to check you and your counterparty. You should be especially careful about the documents in which you buy anything. Remember, it is thanks to them that you will be able to go to court if the need arises.

Separation of documents by business stage

All transactions carried out by an enterprise or organization can be divided into 3 stages:

1. Discussion of the terms of the deal. At this time, you must discuss all the nuances and come to a common opinion. The result of this stage will be the signing of an agreement and the issuance of an invoice for payment.
2. Payment according to the deal. It must be confirmed by an extract from your current account if the payment was made by bank transfer, or by checks and strict reporting forms if the payment was made in cash.
   The second option is often used by employees of an organization when they take funds on account.
3. Receipt of paid goods or services. There must be evidence that confirms that the goods were received or the service was provided, otherwise the tax service simply will not allow you to reduce the amount of tax collection.

Confirmation may be a bill of lading or a receipt in the case of receipt of goods, or a certificate of completion of work in the case of provision of a service.

What documents are required?

Depending on the operation that will be carried out, the list of required documents may vary. Let's look at the most common list of required papers. Typically, all documents are prepared either by the contractor or the supplier of goods.

The list of documents looks like this:

Features of the accounting register

After the primary documents have been prepared, they are checked for form and content. After this, if everything is done correctly, they are formalized, and the economic grouping of the data that it contains in the general accounting system takes place. To do this, all information about the balance of the company’s property, cash, and business transactions from primary (free) documents is transferred to accounting registers.

The accounting registers themselves are specialized tables that are made in a strictly specified form, in full accordance with the economic grouping of information about the company’s property and the sources of its occurrence.

All existing registers are divided into 3 groups:

• By appointment. Depending on this criterion, registers are divided into chronological, systematic, and combined. Each individual type has its own order of data saving.
• Based on the generalization of data, registers are divided into integrated and differentiated. Each can be considered from the particular to the general, or vice versa, from reporting to primary documents.
• By appearance. They can have an almost arbitrary shape: a book, a magazine, a card, printed sheets.

Accounting registers must have:

• Full title.
• The specified period of time for registering business transactions and to which billing period it relates.
• Signatures and initials of responsible persons. This makes it possible, in case of controversial issues, to find and indicate the persons who took part in the transaction.

Conducted business transactions must be reflected precisely in the period in which they were carried out. If documentary reflection cannot be done directly during a business transaction, then registration must be done immediately after its completion.

In general, accounting registers are created in order to accumulate and systematize information about primary documents accepted for registration in order to display financial statements. If the financial and primary documentation of an enterprise is stored in printed form, then, at the request of other participants in business operations or law enforcement agencies (if this is within their competence), copies must be provided by the person who compiled them and presented them for signature.

1c accounting primary documentation

While conducting financial and business activities, an accountant will have to work with a huge amount of documentation. These are various forms, contracts, reporting documentation, estimates and calculations. Some of them are not of great importance and are secondary, but there are also very important documents in which even a minor mistake can lead to disastrous consequences for the entire enterprise and for individual officials. These are the primary documents of the organization.

With the help of the 1C program you will be able to control and operate them much easier. Its functions include management of shipping and monetary documents, warehouse documents and those related to retail trade.

Today, 1C software occupies a leading position among accounting programs that are constantly used in our country.

Among the most popular 1C functions are the following:

• Full automation of all types of accounting.
• Payroll calculation for employees.
• Personnel and production accounting management.

The program has a large number of modes and settings, with which you can completely customize it for yourself, adjust it in a way that is convenient for you.

Preparation of primary documentation is a complex and painstaking task, but simply necessary. Modern computer technologies and highly qualified employees will help you. If you approach it with all responsibility and knowledge of the matter, then there will be no problems.

In contact with

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

The Law “On Accounting” dated December 6, 2011 No. 402-FZ indicates that “every fact of economic life is subject to registration as a primary accounting document.”

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

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

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

Who develops the forms of primary documents?

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

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

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

As for the seal, although it is not listed among the required details, if there is a field “M.P.” (space for printing) its imprint is required.

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

Note, You cannot independently develop and approve forms of the following primary documents:

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

Such primary documents can only be unified.

Where can I find samples of unified primary documents?

The development and approval of forms for primary documents is the responsibility of Goskomstat (now Rosstat). Today, unified forms developed in the 90s of the last century continue to be used. Only settlement (payment) documents developed by the Bank of Russia have a relatively new edition - from 2012.

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

Purpose of primary documents	Legal act
Accounting for personnel, working hours and wage calculations	Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1
Accounting for cash transactions	Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88; Resolution of the State Statistics Committee of the Russian Federation dated 01.08.2001 N 55;
Accounting for settlements using cash registers
Settlement (payment) documents	Regulations on the rules for transferring funds (approved by the Bank of Russia on June 19, 2012 N 383-P as amended on April 29, 2014)
Accounting for trade and catering operations	Resolution of the State Statistics Committee of the Russian Federation dated December 25, 1998 N 132
Accounting for work in capital construction and repair and construction work	Resolution of the State Statistics Committee of the Russian Federation dated November 11, 1999 N 100
Accounting for work in road transport
Accounting for the operation of construction machines and mechanisms	Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 N 78
Accounting for fixed assets and intangible assets	Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 N 7
Accounting for low-value items
Accounting for products and inventory items	Resolution of Rosstat dated 09.08.1999 N 66
Materials accounting	Resolution of the State Statistics Committee of the Russian Federation dated October 30, 1997 N 71a
Accounting for inventory results	Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 N 88

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

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

In the article “” you can find out in which cases it is necessary to use the unified form of this document, and when you can develop it yourself.

Errors in primary documents

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

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

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

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

But the following errors can be considered significant for primary documents:

• arithmetic errors (the price/quantity of goods or the amount of tax is incorrectly indicated);
• different names of the same product (for example, in the specification for the supply contract the candies are called “Waffle candies in chocolate”, and in the invoice - “Bear in the North”);
• inaccurate job titles of those who sign the primary documents (for example, the power of attorney states “Deputy General Director”, and the acceptance certificate states “Deputy Director”);
• the amounts in figures do not coincide with the same amounts indicated in words (instead of 155,000 rubles (one hundred and fifty-five thousand rubles), 155,000 rubles (fifty-five thousand rubles) are written).

The tax office may not accept expenses for such primary documents; the counterparty may also have problems when deducting VAT.

You can correct primary documents only in a corrective way(incorrect text is crossed out with one thin line, and the correct text is written on top). Corrections are accompanied by the inscription “Corrected”, the date and signatures of the responsible persons. Corrections of incoming and outgoing orders, bank documents and BSO are unacceptable. They need to be compiled anew.

Pay attention to the fact that the primary documents are signed during the validity period of the power of attorney issued for their signing, otherwise the inspectors will consider that the documents were signed by an unauthorized employee. The same thing needs to be monitored regarding the signatures on your primary document of representatives of counterparties: the powers of attorney issued to them must be current.

When preparing primary documents, you need to be careful not only about filling them out, but also about the correspondence of their dates and other details with other documents, for example, contracts and invoices. Thus, the deduction of VAT on an invoice drawn up earlier than the delivery note will be controversial.

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

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

Contractors need to be careful when the customer signs work completion certificates. If subcontractors were involved under the contract, the contractor must sign agreements with them before the work is handed over to the customer. If these dates do not correspond, tax authorities may consider the costs of the subcontractor unjustified and not recognize them when calculating the tax base.

Document flow of primary documents

The document flow of primary documents includes the following stages:

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

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

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

• incoming and outgoing cash orders - on the day of preparation;
• documents related to sales registration - no later than the next working day;
• advance reports - no later than three working days after the funds are spent;
• certificates of incapacity for work - no later than the next working day after returning to work, etc.

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

When submitting a signed primary document, the accounting department checks the form of the document; availability of required details; the legality of the business transaction; arithmetic calculations. Data from verified primary documents are entered into accounting registers.

Current storage of primary records is usually carried out in the accounting department, and at the end of the year, documents are grouped by date, collected in bundles and transferred to the archive. Primary documents must be stored for at least five years.

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Primary documents of the accounting report are the most important link in the document flow of any company. Without them, it will not be possible not only to correctly calculate all income, expenses and receipts, but also to correctly calculate (and even more so, confirm with the tax authorities) deductions to the tax office. What is a “primary” and what are the requirements for it? Let's figure it out.

It is necessary to understand what is generally meant by this definition. So, primary accounting documents are confirmation of business transactions carried out at the enterprise that brought some economic effect. This is a supporting document - for example, some kind of invoice.

These documents are important not only for accounting purposes. They are necessary to comply with tax laws and confirm all transactions. Using primary documents, you can determine the scope of the company's obligations to the state. The tax office will require these certificates to verify the accuracy of the calculations.

Primary documents must be drawn up immediately at the time of the operation, or immediately after its completion. But the latter is only possible if it is not possible to deal with paperwork during the process.

And it is worth remembering that such delays are highly discouraged and are allowed only in exceptional situations.

What is "primary"

This type of document is the one that confirms already completed business actions. For example, buying a new lathe. Without primary documentation capable of confirming this or that action, it is impossible to enter expenses/income or the receipt of anything in the accounting book.

Primary documents can be either electronic or paper - there is no difference. The only peculiarity of such electronic document management is that an electronic signature is required for confirmation. However, some businesses may limit their use of digital capabilities. According to the terms of the contract or in some cases regulated by law, it is possible to require the provision of only a paper “primary” document.

The primary accounting document must contain all the necessary information for accounting for business activities. Otherwise, tax problems may arise. If you cannot confirm any expense or income, the amount of deductions may increase.

Such a document is proof of the fact that some action was taken in the organization’s economy that affected the economic situation.

List of accounting documents

Interestingly, the law does not regulate specific documents, so you can choose from many acceptable options. This will allow you to adjust the convenience of reporting. But what kind of “primary” is there anyway?

1. Agreement. Contains specific terms of a business transaction. It lists all the financial nuances and the responsibility of all parties involved for implementation.
2. Packing list. Listing of all services provided or goods transferred. It is kept by each participant in the transaction - you will need to make copies.
3. Transfer and Acceptance Certificate. Confirms that the service was performed in full and its quality satisfies the agreed upon. This act confirms the acceptance of the work performed and, accordingly, the full approval of the customer.
4. Transfer and acceptance certificate No. OS-1. Unlike the previous document, it is used in recording activities with the input and output of fixed assets.
5. Check. Confirmation of willingness to pay for a product or service. The invoice may list additional conditions and prices for the services provided. This document also allows you to return money.
6. Payslip. Used to solve business problems related to personnel. That is, these statements take into account all wage situations. It is necessary to include not only the salary itself in the payslip. But also all bonuses, overtime, incentives and other cash “infusions” into the employee.
7. Cash documents. Necessary for accounting for financial transactions for the sale of goods or services. This category includes not only the cash book, but also receipt and expense orders.

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Naturally, all these documents are drawn up differently depending on the established rules and procedures. The basic rules are defined and must be followed when creating a primary.

Classification of primary documents

There are several ways to categorize accounting records. This significantly simplifies the definition and document flow itself. Grouping occurs according to certain principles and features.

So, the primary documents are divided:

1. By purpose. There are administrative ones - powers of attorney and payment orders; executive/exculpatory – pay slips and certificates of work performed; accounting documents – statements, calculations and certificates; combined – cash orders, advance reports and claims; and strict reporting forms - subscriptions, receipt books, and so on.
2. By volume of data content. The actual primary documents are included - cash orders and checks; and consolidated primary documents - cash reports for a certain period and statements.
3. According to the method of reflecting business transactions. There are one-time reports - cash reports; and accumulative statements and limit cards.
4. By place of compilation. Divided into internal (everything formalized by the organization) and external (received from suppliers, outsourcers, and so on).

This comprehensive classification reflects almost all primary documents that accounting may encounter when preparing reports.

Accounting registers for primary

Each primary document received by the accounting department must be registered. Therefore, there are special accounting registers. These are special counting tables made in a specific form. They are necessary to collect information about business transactions on accounts and not get confused in a bunch of certificates, invoices, and so on.

Accounting registers are different. As a rule, they are divided into the following categories:

1. By appointment. This includes chronological (documents are recorded as they appear), systematic (the primary document is recorded taking into account its grouping characteristics). The combination of these two types is called synchronistic registers - ideally this is what accounting should do.
2. By summarizing the data. Integrated (from particular to general) and differentiated (from general to particular) registers fall into this category.
3. By appearance. Everything is very simple - they are divided according to the physical form of the register. It can be in the form of a card, book, electronic media, and so on.

Proper maintenance of accounting registers will significantly simplify the task and protect against many problems.

Requirements for primary documentation

Since the primary document is an important part of the accounting document flow, it is necessary to be very careful in maintaining and filling it out. There are certain requirements, norms and standards that must be adhered to.

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What should be in the primary

Primary accounting documents must be created according to certain standards so that the tax authorities can accept them without problems, and no one will have problems in the future. Therefore, it is necessary to indicate the following information in the primary document:

1. The name of a specific document.
2. Date of preparation.
3. The name of the subject who (or on whose behalf) this or that action is carried out.
4. What is the essence of a business transaction?
5. Business transaction meters. There are cash or in kind. If natural, you must indicate what is being measured.
6. Persons responsible for the correct conduct of the operation and the preparation of documents for it. Be sure to indicate positions.
7. Signatures of the persons involved, their full names and other information that will help identify them.

The presence of all this data is necessary not only to confirm that the operation was actually carried out. The information specified in the document will allow, if necessary, to verify all indicators, contact the actors and clarify some points.

Rules for preparing primary documentation

It is important to remember that when creating such documents, it is not enough to simply take into account the data that it should carry. The regulations establish certain rules for maintaining and creating such papers. If they are violated, or tax inspectors have doubts, you will not only have to redo the document, but also pay a large fine. Especially if the violation is not the first.

1. Write strictly without errors (including punctuation) and blots. Avoid typos in electronic documents.
2. You can use any pens. But it is advisable to choose ones that will not smear when writing - this will spread dirt on the paper, which is unacceptable.
3. It is necessary to draw up documents in case of assumptions that some kind of business transaction will be carried out. As a last resort (which is not recommended at all), you can draw up and submit a primary report immediately after the operation.
4. Absolutely all calculated data presented in digital form must be duplicated in words.
5. If there is no data for filling out the details in the initial form, you need to put a dash there. Leaving empty lines is strictly prohibited.

It is important to remember that the more responsible the accountant is in filling out primary documents, the fewer problems the organization will have in the future.

What to do if a mistake has already been made?

In a situation where it is necessary to correct one or another primary document, you need to know what can and cannot be done. So, when correcting errors you can:

1. Cross out the incorrect information and indicate the correct information next to it. It is necessary to put the signature of the person who corrected the information, as well as the instruction “Believe the corrected” and the specific date when the correction was made.
2. Make additional notes. It is used if the total values ​​of transactions were executed, but as a result they turned out to be slightly higher. In this case, it is necessary to record the balances in a new document and take them into account in the current or next reporting period.
3. Perform reversal. That is, correct the entry using negative values: write down the incorrect data in red paste, and then indicate the correct data next to it.

Primary documentation serves as the basis for making accounting entries in accounting registers. These forms are designed to record on paper the authenticity of the fact of a business transaction that resulted in a change in the economic situation of the enterprise. Registration of primary registration is regulated by law. Each template must comply with the requirements of the Law of December 6, 2011 No. 402-FZ.

Forms and types of primary documentation

The forms of primary documents used by business entities can be unified and developed independently by the parties to the transaction. The list of standard forms that are required for use in specific situations is approved by law. In such samples, organizations do not have the right to independently change the structure or content. Non-unified documents can be created by a company taking into account the specifics of its activities. They are subject to approval by local acts of the company.

The classification of primary documentation involves division into forms for internal and external use. Internal documents describe transactions affecting the activities of one institution - the company that compiled this certificate. External ones are designed to record transactions and their results between two or more participants.

Internal forms are typically divided into the following groups:

1. Administrative type - used to issue instructions and instructions to structural units and personnel.
2. The executive type of template is used to display transactions that were completed in the current period.
3. Documents for accounting – their purpose is to systematize the entire complex of events and summarize the received documentary information (a striking example is accounting registers).

Accounting registers include books and journals, accounting cards. This type of documentation can be divided into subtypes, differing in the way they are filled out and maintained:

• chronological - all operations are shown in strict accordance with the actual chronology of events;
• systematic (example - cash book);
• combined;
• analytical;
• synthetic, involving a breakdown of amounts into generalized accounting accounts.

Primary documentation can take the form of an agreement between counterparties, an invoice for payment, a delivery note, acts of acceptance and delivery of completed tasks. Primary documents include a set of forms for settlements with personnel. This category includes timesheets and payslips.

NOTE! The capitalization and disposal of enterprise assets is formalized using a primary document. This category of documents is characterized by the presence of standard forms. Previously, they were mandatory for all business entities. Now each organization decides for itself whether to use the recommended forms or develop its own templates.

Particular attention in accounting practice is paid to the primary cash register. It is unified. Changing the set of details or the structure of the template can lead to the deprivation of even a signed form of legal force. This group includes all types of documents that show the receipt of money at the cash desk and its disposal. These include the cash book, which summarizes the entire complex of cash transactions.

Classification of primary enterprises by stages of entrepreneurship

Depending on what stage the business is currently at, one or another form of primary accounting documentation is used. Typically, transactions, from the point of view of providing documents, can be divided into three stages.

1. Determining the terms of the transaction. Partners negotiate, developing a consensus that will suit both parties. Money and goods have not yet changed hands, services have not yet been provided, work has not been completed, but everything is ready for the start of interaction. The result of this stage will be the following types of primary:
   • agreement (various forms are possible);
   • an invoice for payment.
2. Remuneration for the transaction. Payment can be made in various forms. This important point is recorded by the primary document confirming the transfer of money:
   • if the payment was not made in cash, it will be confirmed by a bank account statement, payment terminal receipt, etc.;
   • if the money was transferred “cash”, confirmation will be a cash receipt, a strict reporting form or a receipt for a cash receipt order.
3. Transfer of goods, provision of services, performance of work. She has made the payment, now it is time for the other party to fulfill its obligations. The following primary documents will indicate that she did this in good faith, and the first party has no claims:
   • invoice (if goods were transferred);
   • sales receipt (can be issued together with a cash receipt or be one document);
   • act of services rendered (or work performed).

These documents are required to be provided to the tax authorities, since they confirm the expenses incurred by the first party, which directly affects the tax base.

Control, storage and organization of accounting of primary documents

Accounting for primary documentation must be organized so that each form goes through the registration system within the enterprise. This is necessary to minimize the risk of losing certificates and other forms. The clerk or other responsible person keeps documentation logs. All incoming forms are processed as incoming. Outgoing forms are those that are created internally by the enterprise (regardless of whether they will be issued to third parties or remain within the enterprise).

Incoming documentation must go through several stages of accounting and registration:

1. Acceptance.
2. Initial processing.
3. Distribution by types of forms and their purpose.
4. Registration in accounting journals with a stamp affixed to the document and assignment of the incoming number to the acceptance date.
5. Signing by the company's management (when the director reviews incoming correspondence, he puts resolutions on it).
6. Execution of the document.

To organize an effective document flow system and ensure control over the safety of forms, it is necessary to develop and approve a document flow schedule with a list of cases. The schedule must disclose the stages of execution, registration of documents, the procedure for transferring them for storage, indicating the time frame, and list the employees responsible for each step.

The completed and recorded primary documentation must be stored for at least 5 years. The Order of the Ministry of Culture dated August 25, 2010 No. 558 provides a classification of forms with reference to the timing of its submission to the archive:

• administrative documentation must remain available for 75 years (if orders and instructions affect the main activities of the company) or 5 years, provided that the form reflects the resolution of administrative issues;
• forms accompanying business transactions must be stored for 3-5 years.

FOR REFERENCE! Law No. 402-FZ in Art. 29 shelf life is limited to 5 years. Tax legislation requires that accounting documentation be kept safe and accessible for at least 4 years.

Special conditions and storage periods are provided for the following forms:

1. Documents used to record the recording of assets subject to depreciation cannot be archived for 4 years from the date of write-off of this property.
2. If the primary documentation was drawn up during the period when a loss occurred, which is used to reduce the amount of income tax, then it must be stored until the impact of such loss on the tax base ceases.
3. The primary document characterizing transactions for the occurrence of receivables must be kept for 4 years from the moment the outstanding debt is recognized as bad (if such a fact occurs).

For electronic forms, retention periods are identical to paper documents. The procedure for writing off primary assets must be carried out with the participation of a specially created commission.

Approval of primary documentation forms

Non-unified primary documentation can be developed by business entities independently. For such forms, the main criterion for compliance with legal norms is compliance with the standards of Law No. 402-FZ in terms of mandatory details:

• Title of the document;
• date of registration;
• information about the company drawing up the form, by which the company can be identified;
• the content of the displayed business transaction indicating the valuation of the subject of the transaction;
• bringing natural measures and quantitative values;
• presence of signatures of responsible officials (with mandatory indication of their position and full name).

REMEMBER! To use independently developed templates as primary documentation, they must be approved by a local act of the enterprise.

Cash and payment documents belong to a group of strictly regulated forms. Enterprises, by their order or any other order, are not authorized to remove rows, cells from them, or change the structure. Enterprises can make their own adjustments to non-unified templates, add and remove information blocks. When independently developing new forms, you can take standard samples as a basis.

To approve the primary statement, you can include examples of it in a separate appendix to the accounting policy. The second option is that for each form the manager issues an order for the enterprise. The text of the order specifies information about the introduction of new forms of documentation into accounting, which must be drawn up according to a single template. The forms themselves are included in the order as separate attachments.

If an organization is going to use standard forms recommended by the relevant departments to reflect individual transactions, then these forms do not need to be approved by internal regulations. To record such a decision, it is enough to make an entry in the accounting policy about the use of standardized templates.

When introducing new forms of documents into the document flow system, it is advisable to approve them by order.

What an accountant should always remember

The ideal state of primary documentation is a necessary condition for the absence of problems during tax audits and audits, proof of one’s rightness in a dispute with a counterparty, etc. Here are a number of important nuances that an accountant should always remember when working with primary documentation.

1. Primary evidence is the only evidence. Without primary documentation, it is impossible to prove the facts of delivery, costs, fulfillment or non-fulfillment of the terms of the transaction. The court will not help either - there are precedents when plaintiffs were refused or defendants evaded claims due to the lack of proof of certain stages of the transaction due to the lack of a number of primary documentation.

   IMPORTANT! Without a “primary evidence”, in rare cases it is possible to prove the fact of provision of services: the court may take into account additional expert opinions and side documentation. If the work has been completed, the absence of a document signed by the customer will not exempt him from payment.

2. It’s better without errors, but minor flaws are not fraught. Every accountant's worst nightmare is a refusal to refund VAT due to incorrect data in primary documents. But if the errors are minor, the deduction should not be denied. The significance of errors is regulated by Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. Tax officials confirmed this in Letter dated February 12, 2015 No. GD-4-3/2104@). The main thing is that the data provided accurately indicate the fact of payment and delivery of goods (provision of services). So, for example, if the waybill does not contain a reference to the contract or the weight of the cargo is not indicated, this is a drawback, but not a reason to refuse VAT. But if the title and date of the document, the total cost of the goods and a number of other mandatory details are missing, the court may consider such a transaction unrealistic.
3. Beware, fake signature! If the signatures of responsible persons on documents are falsified, or the document is signed by a person who does not have the authority to do so, such a primary source will not be recognized by the authorities. In addition, it is very important that the signature is put in your own hand - facsimiles will be invalid.
4. A primary with an error is not replaced. If, for example, invoices in which an error is found can be rewritten by issuing a new, corrected document with the same details, then this number will not work with the primary documentation. Despite the fact that sometimes courts recognize corrective documents, it is still better to correct the error according to the rules of Art. 7 of the “Accounting Law” - enter the date of correction into the document and certify it with the signatures of authorized persons.
5. Translation is not always needed. Naturally, the primary report is drawn up in the state language. But sometimes the translation of individual words from a foreign language turns out to be inappropriate, for example, if it is the name of a brand or product.
6. Electronic primary - only with digital signature. Today it is not necessary to limit yourself to the paper form of primary documentation; the law also allows electronic media. But it will be equivalent to paper only if it is certified by a qualified digital signature. Unqualified digital signature is allowed only in certain, specifically specified cases, and the primary document is not included in them.