The Accounting Law requires that all business transactions carried out by an organization be documented by supporting documents (Article 9). These documents are the primary accounting documents on the basis of which accounting is maintained.
Uniform forms
Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums unified forms primary accounting records. By Decree of the Government of the Russian Federation of July 8, 1997 No. 835 “On primary accounting documents”, the functions of developing and approving albums of unified forms of primary accounting documentation and their electronic versions are assigned to the State Statistics Committee of Russia. The content and composition of the unified forms of primary accounting documentation are coordinated by the committee with the Ministry of Finance of Russia and the Ministry of Economics of Russia.Goskomstat of Russia, in the development of the aforementioned resolution of the Government of Russia, approved the Procedure for the use of unified forms of primary accounting documentation, as well as albums of unified forms of primary accounting documentation for some accounting objects. The table below lists these regulations.
Accounting object | Decree of the State Statistics Committee of Russia |
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Name |
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| fixed assets | On approval of unified forms of primary accounting documentation for the accounting of fixed assets | ||
| Intangible assets, materials, works in capital construction | On approval of unified forms of primary accounting documentation for accounting for labor and its payment, fixed assets and intangible assets, materials, low-value and wearing items, work in capital construction | ||
| Products and inventories in storage areas | On approval of unified forms of primary accounting documentation for accounting for products, inventory items in storage areas | ||
| Accounting for trade operations | On approval of unified forms of primary accounting documentation for accounting of trade operations. | ||
| Work of construction machines and mechanisms, work in road transport | On approval of unified forms of primary accounting documentation for accounting for the operation of construction machines and mechanisms, work in road transport | ||
| Agricultural products and raw materials | On approval of unified forms of primary accounting documentation for accounting of agricultural products and raw materials | ||
| Cash on hand, inventory results | On approval of unified forms of primary accounting documentation cash transactions, according to the results of the inventory | ||
| Inventory results | On approval of the unified form of primary accounting documentation No. INV-26 "Statement of accounting for the results identified by the inventory" | ||
| Cash issued under the report | On approval of the unified form of primary accounting documentation No. AO-1 "Advance report" | ||
| Labor and its pay | On approval of unified forms of primary accounting documentation for the accounting of labor and its payment | ||
It should be noted that the Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 approved albums of unified forms of primary accounting documentation for accounting for trade operations. Namely:
Of the previously approved unified forms of primary accounting documentation, by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a, forms for accounting for intangible assets, materials, and work in capital construction continue to operate.
After the introduction of the new Chart of Accounts for accounting of the financial and economic activities of organizations (approved by order of the Ministry of Finance of Russia on October 31, 2000 No. 94n), low-value and quickly wearing items disappeared from the objects accepted for accounting. However, some of these items continue to be accounted for as fixed assets. When translating them, to simplify accounting, the Ministry of Finance of Russia dated December 27, 2001 No. 16-00-14 / 573 allowed, instead of issuing an act (invoice) for the acceptance - transfer of fixed assets in the form No. OS-1 for each of them, to use the previously used unified forms for the IBE:
Therefore, when writing off in full from depreciated former IBEs accounted for as fixed assets, if they are unsuitable for further use, it is no longer logical to use the following unified forms developed for IBEs:
The above forms, in our opinion, are quite appropriate to use when accounting for inventory and household supplies.
We emphasize once again that the unified forms of primary accounting documentation contained in the form albums are mandatory.
At the same time, in some cases, organizations may not have enough indicators that contain these forms, since they cannot take into account all types of the organization's activities, features of technological cycles, and their structure. In connection with this Procedure for the use of unified forms of primary accounting documentation, it is provided that the formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended and may change. Therefore, to reflect business transactions, organizations have the right to supplement them at their discretion. But this does not apply to unified forms for accounting for cash transactions.
When making appropriate changes to the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia, the organization must comply with the following:
Organizations engaged in the production of forms of unified forms of primary accounting documentation, in their manufacture, for the convenience of placing and processing the necessary information, can make changes in terms of:
In addition to the unified forms of primary documents approved by the State Statistics Committee of Russia, there are also "departmental" forms of primary documents.
So for the carriage of goods by rail, a railway waybill is used, the form of which is approved by order of the Ministry of Railways of Russia dated June 18, 2003 No. 39 (the same order also approved the rules for filling it out).
Self-designed forms
However, with a variety of production and economic activities, there are more difficult cases when there are no unified forms for certain operations. In this case, the organization has the right to develop the form of the primary document on its own. But at the same time, the document must contain the mandatory details that are established by paragraph 2 of article 9 of the law on accounting. The developed document should contain:Forms of primary accounting documents developed independently by the organization used to register the facts of economic activity, for which standard unified forms of primary accounting documents are not provided, are approved when forming its accounting policy (clause 5 PBU 1/98 "Accounting policy of the organization"; approved by order of the Ministry of Finance of Russia dated 09.12.98 No. 60n).
Such independently developed documents can be: memorandums and memos (justifying the need for certain costs for the business activities of the organization), defective statements and acts justifying the need for repair work, acts on entertainment expenses, etc.
Example 1 On September 27, 2004 LLC Intkompleks paid hospitality expenses. To write off the spent inventories, a primary document, independently developed by the organization, was used.
ACT No. 41
on the attribution of expenses to entertainment expenses
We, the undersigned, financial director R. M. Sludnov, Chief Accountant Derzhavets N. V., Head of Department Rykov V. V. By this Act we confirm the expediency of classifying as hospitality expenses associated with commercial activities, the costs of organizing the reception of representatives of Pasat OJSC (Tula) .
The reception took place on September 27, 2004 at the office of Intcomplex LLC at the address: Moscow, Leningradsky Prospekt, 47, of. 410 in accordance with the Business Meeting Program approved on 20.09.04.
During the meeting, questions were discussed on the further supply of products under the contract No. 25/04-k dated 03.29.04.
Participants:
from JSC "Pasat": CEO Bykov I. V., Deputy Director Sherankov D. Yu., Head of Department Murzin K. L., Leading Specialist Roman A. L.;
from Intkomplek LLC: General Director Rukhov M.D., Financial Director Sludnov R.M., Head of Department Rykov V.V.,
During the meeting, the following inventories were used up:
| Sausage "Festive" - 278 gr | ||
| Boiled pork - 198 gr | ||
| Wine and vodka products – cognac “Ararat” | ||
| Red fish "Salmon" - 264 gr | ||
| Coffee | ||
| Sweets - 1 box. | ||
| 7. | Bakery products. | |
TOTAL: | RUB 415.00 |
Receipts confirming the purchase of the indicated inventories are attached to advance report Surkova V. V. No. 98 dated 09/27/04. The costs were incurred within the estimate attached to the Program of the business meeting.
In the process of acceptance, an electric kettle "Tefal" was used with an initial cost of 980 rubles (accounted for as fixed assets), dishes worth 450 rubles. (included in household supplies).
Financial Director ______________________ R. M. Sludnov
Chief Accountant ______________________ N. V. Derzhavets
Head of Department ______________________ V. V. Rykov
___________________
End of example 1
Among the independently developed primary documents, it is necessary to mention the accounting statement. For budgetary organizations, the form of an accounting statement was approved by order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n - form No. 433. Accountants of commercial organizations can also apply to this form. However, nothing prevents an organization from developing a more user-friendly form based on it.
Note that the accounting department is forced to refer to this document quite often. Any corrective entry in accounting accounts, various calculations, ranging from the calculation of monthly depreciation amounts to the accrual of taxes, penalties, fines, recalculation of tax liabilities, etc., must be documented with such a certificate.
Example 2 During the inventory of goods in September 2004, LLC "Intkompleks" revealed their shortage in the amount of 5300 rubles. The commission found guilty of the shortage of an employee of the organization. Sokolnik V.P., who was fully liable, voluntarily agreed to indemnify the damage from her wages(her salary is 10,500 rubles)
In accordance with the requirements of the tax authorities, the VAT previously accepted for deduction on the missing goods is 954 rubles. (5300 rubles x 18%) is restored. This value increases the amount of shortage to 6254 rubles. (5300 + 954).
The administration decided to withhold the amount due for three months, taking into account the limitation established by Article 138 of the Labor Code of the Russian Federation.
In September and October, the maximum possible amount of 2,100 rubles is withheld from the employee's salary. (10,500 rubles x 20%), in November - the rest - 2054 rubles. (6254 - 2100 - 2100) .
The form of the prepared accounting statement is presented below.
Organization OOO Intkompleks
ACCOUNTING REPORT No. 17
Date of preparation
Accrual of debt Sokolnik V.P. for shortage of goods and withholding due
reason for drawing up a certificate, justification of accounting entries
Amounts _________________________________
calculations of the amounts reflected in the accounts of accounting
Accounting entry |
||||||
| 1 | 22.09.04 | Reflected the cost of the missing goods | ||||
| 2 | 22.09.04 | Restored VAT on shortage of goods | ||||
| 3 | 22.09.04 | Recovered VAT is taken into account in the amount of shortage | ||||
| 4 | 22.09.04 | Employee's debt | ||||
| 5 | 22.09.04 | |||||
| 6 | 29.10.04 | Partially repaid debt | ||||
| 7 | 30.11.04 | Debt repaid in full | ||||
Accountant _________________ V.V. Serikov
signature transcript signature
Chief Accountant _________________ N.V. Derzhavets
signature transcript signature
____________________________
End of example 2
With an introduction tax accounting the importance of accounting information has increased. In conjunction with other primary documents, the accounting statement is the basis for making entries in the analytical registers of tax accounting (Article 313 of the Tax Code of the Russian Federation).
Forms for tax accounting
When calculating income tax, the income received is reduced by the amount of expenses incurred that meet the requirements provided for by paragraph 1 of Article 252 of the Tax Code of the Russian Federation. Among them, documentary evidence of costs is also mentioned. At the same time, documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.
Confirmation of tax accounting data may be primary accounting documents (including an accountant's certificate), analytical tax accounting registers and calculation of the tax base (Article 313 of the Tax Code of the Russian Federation).
The concept of "primary accounting document" is not specifically disclosed by the legislator in the Tax Code of the Russian Federation. Therefore, proceeding from the norm of paragraph 1 of Article 11 of the Tax Code of the Russian Federation, which establishes that the institutions, concepts and terms of civil, family and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the meaning in which they are used in these branches of legislation (unless otherwise provided for by the Tax Code of the Russian Federation), primary documents used in tax accounting must comply with the requirements for them in accounting.
This was also confirmed by the tax authorities in methodological recommendations on the application of Chapter 25 "Corporate Income Tax" of the Tax Code Russian Federation(approved by order of the Ministry of Taxes and Taxes of Russia of December 20, 2002 No. BG-3-02/729). The document states that the procedure for issuing primary documents is provided for by regulatory legal acts of the relevant executive authorities. These bodies, in accordance with the legislation of the Russian Federation, have been granted the right to approve the procedure for compiling and forms of primary documents that formalize business transactions.
Therefore, the use of standard unified forms of primary accounting documentation approved by the relevant resolutions of the State Statistics Committee of Russia in 1997-2004, or independently developed by the taxpayer of primary documents that meet the requirements of the law on accounting, when fixing the costs incurred, will allow the taxpayer to take them into account in expenses that reduce the income received when calculating income tax.
However, not always the standard unified form of the primary accounting document used in accounting will allow taking into account all the necessary data for tax accounting. In this case, additional lines and columns can be added to the form to reflect the missing indicators.
Example 3 When accounting for an item of fixed assets in depreciable property, the standard intersectoral form No. OS-6 “Inventory card for accounting for fixed assets” (approved by Resolution No. 7 of the State Statistics Committee of Russia dated January 27, 2003) does not contain information:
If the term beneficial use fixed asset in tax accounting differs from the useful life determined for accounting purposes, then it must also be indicated.
With a non-linear depreciation method, data on:
Therefore, the organization needs to modify the card accordingly or independently develop an additional analytical tax accounting register that provides for the entry of the mentioned data.
__________________________
End of Example 3
The absence of a primary document in tax accounting is classified as a gross violation of the rules for accounting for income and expenses, as well as objects of taxation (Article 120 of the Tax Code of the Russian Federation). A gross violation of the rules for accounting for income and expenses and objects of taxation, if committed within one tax period, in the absence of signs of a tax offense, entails a fine in the amount of 5,000 rubles. If at the same time the tax base was underestimated, then the amount of the fine will be 10% of the amount of unpaid tax, but not less than 15,000 rubles.
Vladimir ULYANOV
Auditor
A primary accounting document is a carrier of information about a business transaction of an economic entity. The list of persons who are economic entities is defined by Art. 2 FZ-402 "On Accounting". The same law defines the requirements for the form and completion of accounting acts, as well as ground rules their reflection in the accounting records.
Modern legislation does not oblige subjects of private law (created on private deposits) to use unified forms of primary accounting documents when processing transactions. But if the reader is a subject of public law (with a share of municipal or federal participation) or enters into transactions with such subjects, then unified forms are indispensable.
Organization of primary accounting
To determine what belongs to primary documents and what does not, you can use simple rule: the document reflects the real operation to change the composition of the property of the enterprise - it means "primary". Of course, this is a very simplified approach (and it has exceptions), but it almost always gives correct result.
So, it cannot be attributed to primary acts: orders and orders of the administration, accounting statements, accounts (see what), receipts, etc. On the basis of these papers, accounting registers should not be filled out. But their importance cannot be belittled, since it is they that form the prerequisites for the implementation of business transactions and, therefore, can serve as evidence of the intentions of the parties to the transaction.
Article 9 of the Federal Law-402 provides an exhaustive list of requirements for primary documents. On the basis of the "primary", compiled in compliance with this rule, the enterprise can display information about its operations without risk, without worrying that they are recognized as fictitious.
Basic compilation rules:
- the reality of the events (the document must be drawn up upon the fact of the action - the transfer of property, the detection of shortages, the acceptance of goods, etc.), if the event is only planned, then it is impossible to draw it up as a “primary” one, and even more so, it cannot be entered into the accounting data;
- the act must contain information about the parties who participated in its preparation (who transmits and who receives), all data identifying the business entity are indicated;
- real time and the place of the operation (if the goods were transferred in the city of H, then in no case should it be indicated that the transfer act was drawn up in the city of P, since the regulatory authorities have the right to demand an explanation of how the goods from the warehouse in the city of H ended up in the city of P. And if the entrepreneur cannot substantiate this circumstance, the transfer may be recognized as fictitious);
- the content of the operation (if the entrepreneur has doubts about the name of the operation for which he is “primary”, you need to look at the contract between the parties and determine from it what the counterparties are required to do: perform work, provide services or deliver goods);
- natural and monetary units of the operation;
- job title, initials, signatures of persons authorized by the parties to confirm the fact of the operation (see).
A document that meets the listed requirements is almost always subject to inclusion in accounting registers by subjects of private law. An exception may be those cases when the parties in the contract agreed on the form of drawing up primary acts, but for some reason this form was not observed by one of the parties. In this case, the counterparty who received the wrong "primary" can appeal against the actions of the culprit through the courts.
It is useful to know how to properly format. The structure of the document, the procedure for compiling and signing.
Note to participants legal entities: and how to fill it in correctly.
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Document types
The classification of primary documents is an exclusively theoretical aspect that has little effect on practical work accountant. Conventionally, the following types of "primaries" can be distinguished:
- strict reporting / not strict reporting;
- bilateral / unilateral;
- one-time / consolidated;
- on paper / electronic.
Today, strict reporting forms are practically not used in accounting for subjects of private law. Entrepreneurs can form powers of attorney, cash orders, invoices on their own, in compliance with the general requirements of the law.
What is a two-sided or one-sided primary document is determined by the number of parties involved. So, payment order- a one-sided primary document, as it indicates the action of only one party - the payer. And for example, an invoice is two-sided, since according to this document, the supplier performs an active action - transfers, and the recipient - accepts.
How to draw up primary documents
computerized Accounting provides an almost automatic procedure for issuing primary acts. Each accounting program offers primary forms, ranging from contracts to claims (see).
Forms from the updated computer programs fully meet all the requirements for reflecting business transactions in the accounting of the enterprise. But if these forms do not fully reflect all the actions of the parties, then you need to independently draw up the document that will fully confirm the reality of all aspects of the operation.
When compiling forms on your own, you can start from their unified forms, which are approved by the Decree of the State Statistics Committee of the Russian Federation No. 7 of 01/21/2003. Due to the fact that these forms are not mandatory for subjects of private law, each entrepreneur can modify them to suit their needs, while not forgetting to comply with the mandatory requirements (Article 9 of the Federal Law-402).
Important! The forms of primary documents, developed specifically for the working conditions of a particular enterprise, are approved by none other than the head of this enterprise with his order on the organization of accounting. There are no requirements for this order either, but it is better to draw it up each New Year taking into account the requirements of dynamically changing legislation.
But even if, for some reason, the accounting of the enterprise uses “primary” forms that are not approved by the management, but signed by them, then these documents have legal force.
It is necessary to fill in the forms of primary acts in compliance with the following rules:
- not allow corrections;
- enter reliable and understandable information (no non-standard encodings or incomprehensible abbreviations);
- all empty columns must be filled in with a dash;
- if an addition needs to be made to the form form, then it is indicated before the signatures of the parties (it is useful to know).
For each signatory, an original of the primary act is made. If the form is signed by two parties, then two originals are made, if one, then the original can be only one.
The damaged form should be crossed out and sent for recycling.
Storage of "primary" and provision of information on business transactions
The originals of primary documents are kept by each participant in the business transaction. Goskomstat Decree No. 7 determines that the “primary” is stored in filings in chronological order for each accounting register. This is the most convenient format for the accumulation and processing of accounting information.
The binders are stored in the archive of the enterprise. The term and procedure for storing each type of primary documents and accounting registers is determined by the Order of the Ministry of Culture of the Russian Federation No. 558 of 08/25/2010 (as amended and supplemented). Typically, the retention period is three years, but there are a number of documents that should be kept much longer.
To the piggy bank of the employer: how to compose. The procedure for registering part-time employees and calculating salaries for such employees.
Is it possible to . Features of the appointment and extension of the test for employees during employment.
But almost any entrepreneurial activity accompanied by a considerable amount of various documentation. The question becomes reasonable, what are the primary documents?
Basic Information
By primary accounting is meant the initial stage of summarizing individual business operations, which characterize the main processes of the organization.
The objects of accounting are:
- procurement of raw materials for the production process;
- purchase of material resources and their subsequent spending;
- expenses for the implementation of production activities;
- the movement of manufactured products and work in progress;
- the volume of finished products;
- shipment and sale of products;
- settlement operations with suppliers, customers and buyers;
- reporting to banks, founders and financial institutions;
- other.
All these operations are accompanied documentation. Information about business processes and related nuances is displayed in the primary documentation.
Basic concepts
The definition of a primary document is a document that covers the source information of the results of any activity.
A primary document is a written proof of the implementation of a business operation. Compiled this document at the time of the operation or immediately after its completion.
That is, accounting documents confirming the fact of a business transaction are considered primary. Any information present in primary documents is required to be displayed in accounting.
For its accumulation and systematization, accounting registers are used. They contain data on all business transactions carried out in the organization.
After a certain period, information from the accounting registers in a grouped form is transferred to the financial statements.
The main types of primary documents are:
- money orders;
- / etc.
These documents contain information about the business transaction. In some cases, forms of primary documents are classified as forms of strict reporting.
Based on the type of operations, the primary documentation is divided into paper accounting for fixed assets, wages, cash transactions, cash, and so on.
Deserves special attention. In fact, this document is hardly primary, since it does not describe a specific business transaction, being an annex to the primary document.
The need for an invoice arises in the process of receiving VAT. However, at the same time, you will need to present an invoice or act.
In the same time Tax code mentions the invoice in direct connection with the primary documents.
What are their functions
The fundamental purpose of the primary document is confirmation legal effect carried out business transaction.
At the same time, for the conduct of operations, responsibility is established for some performers for the implemented operations.
The primary document stores all the necessary information about a particular business transaction, and the fact of the existence of the document confirms the execution of the action.
That is, data on all economic activities of the organization are stored in the primary documents. Primary documentation is stored to meet the personal needs of the enterprise, as well as to provide control structures.
It is on the basis of primary documents that accounting is carried out. Based on the data available in the documents, financial and tax reporting is created.
Current regulatory framework
The basic rules on primary accounting documents are defined in the Federal Law No. 402 of December 6, 2011 “On Accounting”.
But although the use of some unified forms is not considered mandatory, nothing prevents their use.
The decision on this matter is made by the head of the subject. economic activity. It is he who approves the forms for primary documents on the proposal of the person responsible for accounting.
On the form, the code is located in the upper right corner. If a business operation is executed using not a standard form, but using an independently developed form, then it is not necessary to write down the “code”.
In accordance with clause 19 of this provision, the presence of corrections, blots and erasures or the use of corrective means in bank documentation, cash receipts / expenditure cash orders, attached receipts and documents replacing them is not allowed.
In case of detection of an error, banking and cash documents cannot be accepted for execution. They need to be re-compiled taking into account the basic requirements.
It is important that incorrectly executed or damaged cash documents are not subject to destruction. They must be crossed out, and then attached to the cash report (register,) for the day they are issued.
Emerging nuances
In the process of compiling and processing primary documents, there are many different nuances. Among the main ones are the following:
| The primary document is signed by a person from a specially approved list | The list of persons who have the right to sign primary documents is determined by the head of the organization in agreement with the chief accountant. If the documents relate to transactions of a financial nature, then their head and responsible sign. It is forbidden to reproduce the signature of the head in the process of processing primary documents by facsimile |
| The primary document should be drawn up at the time of completion | Business transaction or immediately upon its completion. A document drawn up after some time is not recognized as legal |
| It is forbidden to correct bank and cash documents | It is allowed to make corrections to other primary documents, but only if there are confirming signatures of the responsible persons and the date of the amendment is indicated |
| It is necessary to carefully check the correctness of the execution of primary documents. | The absence of mandatory details does not allow unambiguously recognizing the document as an official confirmation. Even if the taxpayer manages to prove the legitimacy of the document through the accompanying documentation, he will have to spend a lot of time on debatable disputes and possibly litigation |
| Mandatory requirement is the execution of primary documents | In the state language in the national currency. If there are documents for foreign language it is necessary to translate them into Russian |
What is a two-sided document
In some cases, when preparing primary documentation, it is allowed to use a two-sided primary document. This is the form of a universal transfer document (UPD).
Video: primary documents
The UPD form is a functioning invoice form, which is supplemented with indispensable indicators of primary documentation.
The status "1" of the UPD allows this document to replace not only the invoice, but also the act or invoice.
At the same time, the UPD is simultaneously applied in the calculations for and in the recognition of expenses in the process of taxation of profits. A UTD with the status "2" replaces only an act or an invoice.
The UPD combines the elements of an invoice and a primary document confirming the completion of a business operation. The legislation does not prohibit the issuance of invoices or waybills on both sides of one paper carrier.
Do I need to stamp
Printing is not among the mandatory details of primary documents. It is not mentioned in Article 9, Part 2 of the Federal Law No. 402.
Therefore, it is necessary to put a seal if the organization uses its own development of a document that provides for the presence of a seal.
But at the same time, it is imperative to certify with a seal those documents for which the presence of a seal is provided for by law. For example, these include invoices and.
Also, the need for a seal may be determined by the accounting policy of the organization or by agreement of the parties.
Who is responsible for their safety
Article 17 of the Federal Law “On Accounting” obliges organizations to keep primary documentation, accounting registers and financial statements for a specified period.
According to the standards of the state organization of archiving, this period cannot be less than five years. During storage, it is necessary to ensure protection against unauthorized edits.
Any corrections must be reasoned and properly certified. The content of accounting registers and financial statements is a commercial secret.
For its disclosure, persons having access to information are liable in accordance with the norms of the legislation of the Russian Federation. Initially, primary accounting documents are stored in closed cabinets under the supervision of the organization's chief accountant.
Properly processed documents are transferred to the archive for storage. The owner of the enterprise is directly responsible for their safety.
The presence of primary accounting documents is an integral part of the activities of any organization.
Without them, the normal existence of the enterprise is almost impossible. Therefore, it is so important to know and follow the procedure for compiling and processing primary documents.
Each company should use standard forms to reflect the facts of business transactions. Consider which unified forms of primary accounting documents are approved by the government. ContentsImportant aspects What forms of primary accounting documents are used (list)? What is their shelf life...
primary document it is customary to call any documents that confirm the transactions carried out by the taxpayer, related to economic activity organizations and having a certain economic effect. Primary documents are understood as accounting "primary" and documents required for tax purposes (that is, to confirm expenses, deductions, benefits, etc.).
For accounting purposes, the narrower concept of "primary accounting document" is used, ( federal law dated 06.12.11 No. 402-FZ "On Accounting"). This rule states that the primary accounting document must be drawn up for each fact of the economic life of the organization immediately upon its completion, and if this is not possible, then immediately after its completion. For these purposes, the fact of economic life is understood as a transaction, event, operation that has or is able to have an impact on the financial position of the company, the financial result of its activities and (or) cash flow (clause 8, article 3 of the Accounting Law).
Paragraph 2 of Article 9 of the Law on Accounting contains a list of mandatory details of the accounting "primary". The absence of at least one of them deprives the document of the status of the primary accounting document. Therefore, it is important to keep track of the presence of all mandatory items in the document. To make it easier to do this, the document should be divided into three parts: introductory, informative and final:
in the introductory part of the accounting "primary" should be indicated: the name and date of the document, as well as the name of the person (organization or individual entrepreneur) on whose behalf the document was drawn up;
the final part reflects the data of the responsible person (name of the position, surname and initials of the person who made the transaction, operation and responsible for its execution, or the person responsible for the registration of the event). The registration of the primary accounting document is completed by affixing the signature of the responsible person. If there are several responsible persons, then the data of all these persons must be indicated and their signatures must be affixed.
Is the invoice primary?
An invoice is required to deduct VAT (clause 1, article 169 of the Tax Code of the Russian Federation), i.e. the purpose of creating this document does not correspond to the purpose of compiling an accounting "primary". The invoice is not the basis for the reflection of any data in the accounting registers. It should also be taken into account that the invoice is drawn up not at the time of the business transaction and not even immediately after its completion, but within five calendar days from the date of shipment of goods (delivery of works, services) or from the date of receipt of the advance payment (clause 3 of Art. 168 of the Tax Code of the Russian Federation).
At the same time, the details of the shipping invoice largely coincide with the details of the primary document for the transfer of goods (works, services) to the buyer (customer). Therefore, the Federal Tax Service of Russia has developed a universal transfer document, in which, in addition to information from the invoice, there are additional details specific to the primary accounting document (Appendix No. 2 to the letter of the Federal Tax Service of Russia dated October 21, 2013 No. MMV-20-3 / [email protected]). Guided by the rules of the Accounting Law, a universal transfer document should be drawn up at the time of the transaction or immediately after its completion. Only in this case, the UPD, which contains the indicators of the invoice, will be regarded as the primary accounting document. The usual invoice does not apply to the "primary".
Is the contract primary?
Waybill - the preparation of a waybill is required by clause 2 of Article 785 of the Civil Code of the Russian Federation, and the form is approved by the Rules for the Transportation of Goods by Road (approved by Government Decree No. 272 of April 15, 2011).
Forms of invoices and adjustment invoices(which are tax accounting documents) approved by the Government of the Russian Federation. When using other forms, the counterparty will not be able to receive a deduction for
Primary accounting documents are important both in matters of accounting and in determining the amount of tax liabilities. It is important for a company specialist responsible for compiling primary accounting documents to clearly understand the content and forms of such documents, as well as to know the specifics of maintaining accounting registers.
The role of the primary document in accounting
Primary documents are documents with the help of which the company draws up the economic events that have occurred at the enterprise (clause 1, article 9 of the law “On Accounting” dated 06.12.2011 No. 402-FZ).
The first thing that accountants of any organization should clearly understand is that today there is no specific list of forms of primary accounting documents that is mandatory for all. Any company determines for itself the forms of primary documents, depending on the purpose of their application.
However, for such documents, a list of mandatory details is legally established (clause 2, article 9 of Law No. 402-FZ).
IMPORTANT! The forms used in accounting must be necessarily fixed in the accounting policy of the organization (clause 4 PBU 21/2008, approved by order of the Ministry of Finance of the Russian Federation dated 06.10.2008 No. 106n).
List of possible primary accounting documents
The list of primary accounting documents in 2018-2019 may be as follows:
- Packing list. This is a document that reflects the list of transferred inventory items. The invoice is drawn up in 2 copies and contains information that is subsequently reflected in the invoice. The waybill is signed by representatives of both parties involved in the transaction, and certified by a seal (if the company uses it in its practice).
- Record of acceptance. It is drawn up upon completion of certain work (services) to confirm that the result of the work meets the original requirements of the contract.
See an example of such an act.
- Primary documents of settlement with personnel for remuneration (for example, payroll statements).
For more information about these statements, see the article "Sample filling in the payroll T 49" .
- Documents related to the presence of OS objects - here the company can draw up such documentation from the list of primary accounting documents:
- The act of acceptance and transfer of fixed assets in the form of OS-1 - upon receipt or disposal of an object that is not related to buildings or structures.
For more information about this act, see the material "Unified Form No. OS-1 - Act of Acceptance and Transfer of OS" .
- If the OS object is a building or structure, then its receipt or disposal is documented by an act in the OS-1a form.
For more details, see the article "Unified form No. OS-1a - form and sample" .
- The write-off of an OS object is formalized by an act in the OS-4 form.
See the material for more details. "Unified Form No. OS-4 - Act on the decommissioning of the OS object" .
- If it is required to document the fact of the inventory, an inventory list of fixed assets is compiled in the INV-1 form.
For more information about such a primary document, see the article "Unified form No. INV-1 - form and sample" .
- If the inventory was carried out in relation to intangible assets, then the inventory will be drawn up in the INV-1a form.
See this in the material "Unified form No. INV-1a - form and sample" .
- A separate group of primary documents are cash documents. These include, in particular, such a list of primary accounting documents for 2018-2019:
- Incoming cash order.
For more information about its compilation, see the article "How is a cash receipt order (PKO) filled out?" .
- Account cash warrant.
- Payment order.
Read about the rules for issuing this document.
- advance report.
- The act of offsetting mutual claims.
Read about the features of the application of this document.
- Accounting information.
For the principles of its design, see the material "Accounting certificate for correcting an error - sample".
The above list does not exhaust the entire volume of primary documents used in accounting, and can be expanded depending on the characteristics of accounting carried out in each particular organization.
IMPORTANT! They are not primary accounting documents from the list 2018-2019 - the list was proposed above:
- Treaty. This is a document that specifies the rights, obligations and responsibilities of the parties involved in the transaction, the terms and procedure for settlement, special conditions, etc. Its data is used when organizing accounting for the analytics of settlements with counterparties, but it does not generate accounting transactions.
- Check. This document reflects the amount that the buyer agrees to pay by accepting the terms of the supplier. The invoice may include Additional Information on the terms of the transaction (terms, payment and delivery procedures, etc.), i.e. it supplements the contract.
- Invoice. This document is compiled for tax purposes, since on its basis, buyers deduct VAT amounts presented by suppliers (clause 1, article 169 of the Tax Code of the Russian Federation). Thus, in the absence of other documents characterizing a certain transaction, it will be impossible to confirm the costs of this transaction with an invoice (letters of the Ministry of Finance of the Russian Federation dated 06/25/2007 No. -08/31, Resolution of the Federal Antimonopoly Service of the East Siberian District dated April 19, 2006 No. А78-4606/05-С2-20/317-Ф02-1135/06-С1).
It should be borne in mind that the unified forms of primary accounting documents are not mandatory for use, since since 2013 (after the adoption of Law No. 402-FZ), forms of such forms can be developed independently. But in most cases they continue to be used. Therefore, in 2018-2019, the list of unified forms of primary accounting documents contained in the resolutions of the State Statistics Committee continues to be relevant.
What information should contain forms of primary documents
Despite the fact that there are currently no mandatory primary documents for all forms, the legislator has established requirements for the content of such documents. The list of mandatory details that must be contained in each primary document is given in paragraph 2 of Art. 9 of Law No. 402-FZ. These are, in particular:
- document's name;
- the date such document was drawn up;
- information about the person who prepared the document (name of the company or individual entrepreneur);
- the essence of the fact of economic life, which was formalized by this document;
- monetary, numerical characteristics, meters of the event that occurred (for example, in what volume, in what units and for what amount, commercial products were sold to customers);
- information about the responsible specialists who executed the event, as well as the signatures of such specialists.
Primary documents and accounting registers
How can primary accounting documents be classified?
If the primary document was issued by the company itself, then it can belong either to the group of internal or to the group of external. A document that is drawn up within the company and extends its effect to the compiling company is an internal primary document. If the document was received from the outside (or compiled by the company and issued to the outside), then this will be an external primary document.
The internal documents of the company are divided into the following categories:
- Administrative primary documents are those with which the company gives orders to any of its structural units or employees. This category includes company orders, directives, etc.
- Executive primary documents. In them, the company reflects the fact that a certain economic event has taken place.
- Accounting documents. With their help, the company systematizes and summarizes the information contained in other administrative and supporting documents.
After the business event has been formalized by the primary document, then it is required to reflect the event in the accounting registers. They, in fact, are carriers of ordered information; signs and indicators of business transactions are accumulated and distributed in them.
By appearance allocate the following registers:
- books;
- cards;
- free sheets.
Based on the method of maintaining the register, the following groups are distinguished:
- Chronological registers. They record the events that have occurred sequentially - from the first in time to the last.
- Systematic registers. In them, the company classifies completed transactions by economic content (for example, a cash book).
- Combined registers.
According to the criterion of the content of information reflected in the registers, the following are distinguished:
- synthetic registers (for example, journal-order);
- analytical registers (payroll);
- combined registers, in the context of which the company carries out both synthetic and analytical accounting.
For more information about accounting registers, see the article "Accounting registers (forms, samples)" .
Results
There are currently no mandatory for all forms and a list of primary accounting documents: any business entity has the right to independently determine for itself the forms of primary documents that it will use in its activities.
At the same time, the most common primary accounting documents are those that have analogues among the unified forms approved by the State Statistics Committee.
After the primary document is executed, it is necessary to transfer the information from it to the accounting register.
