Storms on the Sun

What are accounting documents? What is primary documentation in accounting. Ways to correct erroneous entries in accounting registers

04.10.2021

The correctness of accounting and further conclusions from it depends on the quality of the design of the primary document and the information contained in it.

The information contained in the primary documents accepted for accounting is accumulated and systematized in accounting registers, the forms of which or the requirements for which are approved by the authorized body. The data of accounting registers in a grouped form are transferred to the financial statements.

Management determines the persons who have the right to sign accounting documents. In this case, a signature hierarchy can be established depending on the position held, the amount of money, the scope and nature of the operation.

Businesses or organizations using electronic signatures should establish appropriate safeguards and controls regarding the right to use and access electronic signatures.(17)

Design requirements primary documents

1. Entries in primary documents must be made with ink, chemical pencil, ballpoint pen paste, with the help of typewriters, mechanization and other means that ensure the safety of these records during the time set for their storage in the archive.

It is forbidden to use a simple pencil for writing.

  • 2. Documents must be neatly drawn up, text and numbers are written clearly and legibly.
  • 3. The document must fill in all the details. If any requisite is not filled in, then a dash is put in its place. Mandatory details must be filled in without fail.
  • 4. In monetary documents, the amount is indicated in figures and in words.
  • 5. Primary documents must be certified by the personal signatures of the head of the organization, chief accountant or authorized persons.
  • 6. Primary documents must contain transcripts of signatures of authorized persons.
  • 7. Primary documents must be sealed with the seal of the organization, if it is provided for by the form and current legislation. (eighteen)

The head of the organization, in agreement with the chief accountant, must approve in the form of an order a list of persons entitled to sign primary accounting documents.

Timely and high-quality execution of primary accounting documents, their transfer within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.

The movement of primary documents in accounting (compilation or receipt from other business entities, acceptance for accounting, processing, transfer to the archive) should also be regulated by a schedule approved by the order of the head.

In order to warn both managers and performers against unforeseen negative consequences and in order to save time when searching for information, it is necessary after receiving normative documents to create base of registration of primary documents.

This means that all primary documents issued and filled in accounting must have their own identifier - a code (one-time, unique number), which is assigned to them upon mandatory registration in one of the registration journals that must be opened at each enterprise.

The procedure for compiling documents:

  • - Compliance with all established details and forms of documents;
  • -accuracy, clarity of presentation of the content of business transactions in documents;
  • - timeliness of registration of business transactions, clear, accurate and legible writing of the text;
  • -crossing out free places in the absence of props;
  • - indication of amounts in figures and words in all valuable documents; crossing out errors so that the crossed out one can be seen, and certifying the correct text with the signature of the person who issued the document;
  • -corrections are not allowed.(27)

Primary documents created by a mechanized method require special confirmation of the reliability of the data received, i.e. authorization and protection of registered data from unauthorized receipt of information about them. Any type of document can be sent by fax, but not the primary accounting document, because it does not have confirmation of its authenticity. Responsibility for the timely and high-quality creation of documents and their transfer within the established time limits for subsequent reflection in accounting shall be borne by the persons who have drawn up and signed these documents.

Primary account for manufacturing plant- this is the information basis of management, the quality of which directly depends on the quality of accounting. Primary accounting is a complex of information and logical operations with documents accompanying any material and financial flows and their elements from the input to the output of the production and economic facilities of the enterprise and the company as a whole.

Thus, primary documents are carriers of information about all production and economic objects and subjects and their interactions and allow a comprehensive assessment of all control factors: quantitative, qualitative, financial. (12)

Primary documentation in accounting

Welcome, dear readers, to my blog!

Usually, I check my work mail every day, but this week it didn’t grow together, and a lot of letters have accumulated. Today I decided to disassemble and the topic of a new article came by itself. We will talk about primary documentation, because this is the basis of registers and an important part of the work of an accountant.

During my studies, this topic was not the most important, and it was difficult to master it in theory, but when I got a job, I had to catch up. Let's analyze all the nuances in advance in order to avoid difficulties in the future. In the previous topic, we analyzed accounting registers, I know, a little complicated, but after today's article it will become a little easier.

To confidently navigate in the plane of primary documentation, we will consider:

  • The concept and purpose of the primary documentation of the enterprise.
  • Mandatory details and changes to primary documents are acceptable.
  • Groups, types, levels of detail and possible editing of documents.
  • Terms of validity and storage of primary documentation.

The main goal is to learn to distinguish the primary document from the rest of the mass of no less important papers, to remember their details and types. I promise it will be interesting, let's get started!

How to work with primary accounting documentation

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

The documents you will be working with are divided into two groups:

  • Received from someone;
  • coming from you.

How to work with incoming documents?

1. Determine: is this document accounting?

A document accepted for accounting must contain information that is essential for reflection in accounting, that is, it must contain information about any business event that has taken place.

For example, a cash receipt “speaks” about paying someone (expenditure of money), an invoice about the movement of goods and materials (income-expenditure), etc. But, for example, an employee’s application with a request to issue an advance payment without a manager’s visa cannot be accepted for work .

Any notes, drafts, newspaper clippings, etc. are not accounting documents. As well as documents drawn up in violation of the rules established for them.

2. Determine if this document applies to your organization or not?

The document, in other words, must be related to this enterprise, that is, it must contain the details of your organization, or they must be issued to your employee.

It happens that for various reasons, they bring you documents that are not related to this organization. This is possibly just a mistake. Or it may be that the employee consciously seeks to write off accountable amounts from himself.

It is also possible that documents for the purchase of goods and materials (works, services) are deliberately issued to this enterprise in order to receive additional amounts for tax deductions.

If the discrepancy between your type of activity and the essence of the document is striking, then it is better not to take this document into account.

One more thing - perhaps the counterparty has no reason to write out this document to you, that is, you do not have a contractual relationship with them.

For example, the power supply company billed you without realizing that another organization, such as a landlord, is paying for the electricity you consume.

3. Check the details.

The counterparty is responsible for the correctness of his details himself. Many businesses are now using computer programs and therefore, as a rule, they do not make mistakes in their details, although this happens. But your details should be double-checked - they can often contain errors.

Separately, it must be said about handwritten documents - in addition to the fact that there are errors in them, it also happens that the document is fake, that is, for example, they were issued on behalf of a non-existent enterprise.

Whether such an enterprise exists or not can be checked through the register of taxpayers on the website of the Tax Committee of the Republic of Kazakhstan.

The signatures in the document must be authentic, i.e. of the people to whom they belong, and these people must have the right to sign such documents. Documents cannot be facsimile signed.

There can be several seals in one organization. Check if the seal is on this document. For example, the invoice should not be stamped with the inscription "HR Department".

It also happens that a document is mistakenly issued to an organization similar in name. In all such cases, you must contact this organization and demand that the document be redone.

4. Did the event recorded in the document actually occur?

It is possible that the supplier did not supply you with these items or did not provide you with these services. Or perhaps the counterparty issued an invoice for a larger volume, price, and, accordingly, the amount.

For example, the goods specified in the invoice were not delivered to your warehouse. Your specialists should accept (confirm) this document. In this example, this must be confirmed by the warehouse manager with his signature on receipt of the goods.

And the price, volume, and terms of purchase must be compared with the terms of the contract. Either it must be confirmed by an economist - marketer or supplier.

5. Determine which period the document belongs to.

Periods can be:

  • current month,
  • current quarter,
  • this year,
  • past month,
  • last quarter,
  • last year.

It depends on whether you need to take this document into account. Yes, it also happens that, for example, they bring an Invoice for the past period - it is at your discretion to accept it for accounting or not.

In general, of course, you are obliged to accept the document for accounting, but if you accept it, it will necessitate adjusting reports, including tax ones.

However, if the reports of the past period of the current year (last quarter, last month) are not difficult to correct, then the reports of the last year can be very difficult to correct. The choice is yours;

Perhaps you already had (have) this document. Then either this is a duplicate (copy), or this document was taken from you for something and has now been returned. Be careful not to post the same document twice. This will create double turnovers, that is, it will unreasonably increase certain amounts.

6. Determine which accounting section the document belongs to.

Accounting sections:

  1. Cash register,
  2. Bank,
  3. materials,
  4. Products,
  5. fixed assets,
  6. accountable persons,
  7. Suppliers,
  8. Buyers, etc.

How to work with incoming documents

There is a regulation of documents by sections of accounting. This can be read in any accounting textbook. For example, a Bank statement is a document of the “Bank” section, the register where you file this document is also called.

It's simple. But with documents related to the arrival of goods and materials, the situation is more complicated.

Determine what the received goods and materials are for your company: material, product, fixed asset, intangible asset or service / work (and this happens)?

Material- this is what is used in the work and at the same time is consumed, i.e. ends. For example, it is paper, gasoline, cement and so on. The material changes its shape: there was cement - it became a concrete product.

The product, unlike the material, is not used in the work, it is purchased for further sale, that is, for sale. This is his only difference. But in practice, paper, gasoline, and cement can be a commodity - depending on what we trade.
The directory of goods in the 1C program is called "Nomenclature".

The main thing- this is a kind of tool used in work, which, unlike the material, does not change its physical form. That is, it does not end and is not consumed.

For example, this is a table, a computer, a car, etc. And after a few years of operation, they will remain a table, a computer, and a car. Only in the process of operation does depreciation (wear and tear) of the OS occur.

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

It also happens that a document is issued for a certain service (work), as if you were sold a product. For example, the service station changed the oil in your car engine, and instead of “oil change” on the invoice, they write “motor oil such and such, such and such quantity, at such and such a price.”

Ask yourself the question: did we actually receive this product on hand? No. Then - this is a service (work) and this document must be received accordingly.

7. In what register (magazine) will you file this document?

Determine this immediately, and preferably hem the document in place immediately after processing. It is true that the document cannot yet be "removed" - it still requires some refinement or clarification of some circumstances. It is advisable to have a separate folder for such papers or a separate tray.

One of the worst flaws an accountant can have is laziness. A document set aside “for later” can cause a lot of trouble.

Therefore, it is better to process documents as soon as possible after receipt. Documents postponed for objective reasons should be finalized as soon as such an opportunity presents itself.

8. Determine: will there be any future events related to this document?

Some documents may have some consequences in the future. For example, the Notification of the tax committee may cause unpleasant consequences in the future: account arrest, etc. Therefore, such documents must be dealt with immediately, postponing all other matters.

There are also documents that can have unpleasant consequences after you confirm their correctness. For example, a Reconciliation Statement indicating your accounts payable - this may be the basis for filing a lawsuit against your company.

Therefore, if you are not sure, it is better to leave such documents at the discretion of the manager. Other documents may require other documents.

For example, invoices for the receipt of goods without an invoice. It may be that your counterparty will later issue you a general invoice for a certain period or quantity of goods.

In this case, these invoices must be collected and immediately after the end of the period or the receipt of the agreed volume, remind the supplier of the invoice.

Here it is necessary to mention the following: the accountant must keep under control the timely receipt of the necessary documents.

Documents, the expected receipt of which you know, must be required from the counterparty or the responsible employee in case of not receiving on time.

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

Primary documents in accounting

The basis for entries in accounting registers are source documents.

Primary documents are accepted for accounting if they are drawn up in accordance with the form contained in the albums of unified forms of primary accounting documentation, in accordance with the Regulation on accounting and financial reporting in Russian Federation, approved by the Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (as amended on March 26, 2007 No. 26n)

If necessary, additional lines and columns may be included in the standard form, but all the details provided for in the approved form must be retained. Changes to be made must be formalized by the appropriate order (instruction).

Only forms of documents for accounting for cash transactions are not subject to change in accordance with the Procedure for the use of unified forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20.

The forms approved by the State Statistics Committee of Russia provide for information coding zones that are filled in in accordance with the all-Russian classifiers.

Codes for which there are no references to all-Russian classifiers (for example, columns with the name "Type of operation") are intended to summarize and systematize information when processing data by means of computer technology and are affixed according to the coding system adopted in the organization.

In addition, forms independently developed by a small business containing the relevant mandatory details provided for by the Federal Law “On Accounting” are accepted for accounting.

Only those documents that are not contained in the albums of unified forms can be developed independently.

Details of primary accounting documents

Mandatory details of primary accounting documents include:

  • Title of the document;
  • the date of its compilation;
  • the name of the organization on behalf of which the document is drawn up;
  • the content of the business transaction in kind and value terms;
  • the names of the positions of the persons responsible for the performance of the business transaction and the correctness of its execution;
  • personal signatures of the said persons.

Timely and high-quality execution of primary accounting documents, their transfer to the accounting department within the established time limits for reflection in accounting, as well as the reliability of the data contained in them, are ensured by the persons who compiled and signed these documents.

The list of persons entitled to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents that formalize business transactions with cash are signed by the head of the organization and the chief accountant. Instead of the head and chief accountant, other officials can sign in primary documents, but their list must be approved by the head of the organization and agreed with the chief accountant.

The primary document is a written evidence of a business transaction (payment for goods, cash withdrawal against a report, etc.) and must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Document types

All primary documents can be divided into the following groups:

  1. organizational and administrative;
  2. acquittal;
  3. accounting documents.

Organizational and administrative documents are orders, orders, instructions, powers of attorney, etc. These documents permit the conduct of certain business operations.

Supporting documents include invoices, requirements, receipt orders, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.

Some documents are both permissive and justifying. These include, for example, an expense cash warrant, payroll, etc.

Document flow chart in the organization

For the correct maintenance of primary accounting, a workflow schedule is developed and approved, which determines the procedure and terms for the movement of primary documents within the enterprise, their receipt by the accounting department.

Primary documents received by the accounting department (accountant) must be checked:

  • in form (completeness and correctness of the document, filling in the details);
  • arithmetically (calculation of sums);
  • by content (connection of individual indicators, absence of internal contradictions).

Accounting registers

After acceptance, information from the primary document is transferred to accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry in the accounting register is put down).

Accounting registers- these are specially adapted sheets of paper for registering and grouping credentials. Conducted in special books(magazines), on separate sheets and cards, in the form of machinograms obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other machine media.

Business transactions should be reflected in accounting registers in chronological order and grouped according to the corresponding accounting accounts.

By appearance accounting registers are:

  1. books (cash, main);
  2. cards (accounting for fixed assets, accounting for materials);
  3. magazines (free or graphed sheets).

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

  1. chronological (logbook);
  2. systematic (general ledger of accounts);
  3. combined (magazine orders).

According to the degree of detail of the information contained in the accounting registers, they are:

  1. synthetic (general ledger of accounts);
  2. analytical (cards);
  3. combined (journals-orders).

Entries in primary documents must be made by means that ensure the safety of these records for the time specified for their storage in the archive.

Primary and summary accounting documents can be drawn up on paper and computer media. In the latter case, the organization is obliged to produce at its own expense copies of such documents on paper for other participants in business transactions, as well as at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

For archiving, documents are selected in chronological order, completed, bound and filed into folders. The submission of documents to the archive is accompanied by a certificate.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be substantiated and confirmed by the signature of the person who made the correction, indicating the date of correction.

Persons who have gained access to information contained in accounting registers and internal financial statements are required to keep commercial secrets. For its disclosure, they bear responsibility established by the legislation of the Russian Federation.

Correction of errors in primary documents and accounting registers. In accordance with Art. 9 of the Federal Law "On Accounting" it is not allowed to make corrections to cash and bank documents.

Corrections can be made to other primary accounting documents only upon agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

The requisite of the primary document, which is subject to correction, is crossed out with a clear but thin line, so that the original value (content) of the corrected requisite is visible. Next to it, a hand-written note is made “to believe Corrected”, and the correction is certified by the signature of the person who made the correction, indicating the surname and initials.

Terms of storage of primary accounting documents

In accordance with Art. 17 of the Federal Law "On Accounting", organizations are required to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archives, but at least five years.

Recovery of primary documents

The legislation on accounting does not contain clearly established rules that regulate the procedure for restoring primary documents in case of their loss.

In a number of regulations, only the terms of storage of primary accounting documents are determined. The legislation does not establish what the organization should do in case of loss of documents for reasons beyond its control. In the Letter of the UMNS of Russia for Moscow dated September 13, 2002 No. 26-12 / 43411, it is recommended to the head of the organization in case of loss or destruction of primary documents:

  • appoint by order a commission to investigate the reasons for the loss, destruction of primary documents, to participate in which, as necessary, representatives of the investigating authorities, security and state fire supervision are invited;
  • take measures to restore those primary documents that are subject to restoration and storage within the period established by law. For example, copies of traffic statements Money on bank accounts can be obtained from banks in which the organization's accounts are opened; contracts, acts, invoices can be requested from counterparties, etc.

But it is not always possible to obtain duplicates of all lost documents, for example, if a large number counterparties due to the absence of suppliers (buyers) at previously known addresses or due to the absence of such contacts. Thus, for objective reasons, the organization will not be able to restore all the lost primary documents.

Practical question: what to do in this case? Should the tax authority be notified?

According to a number of experts, it is not necessary to notify the tax inspectorate, especially since this will not help to avoid possible liability, and the absence of primary documents may result in a fine in accordance with Art. 120 of the Tax Code of the Russian Federation.

AT this case The taxpayer has three options:

  1. If possible, restore lost documents (at least partially).
  2. Make corrective entries for undocumented expenses and reflect corrections in the updated income tax return for the reporting year, because undocumented expenses are not recognized as expenses in tax accounting.
  3. To enable representatives of the tax authority in the event of a tax audit to determine the amounts payable to the budget by calculation based on the data available to the taxpayer, as well as on the basis of data on other similar taxpayers (clause 7 clause 1 article 31 of the Tax Code of the Russian Federation).

Seizure of primary documents

They can be seized only by bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax authorities and internal affairs bodies on the basis of their decisions in accordance with the legislation of the Russian Federation.

Letter of the Ministry of Finance of the RSFSR No. 16/176 dated July 26, 1991 approved the Instruction on the Procedure for Seizure by an Official of the State Tax Inspectorate of Documents Evidence of Concealment (Understatement) of Profit (Income) or Concealment of Other Objects from Taxation from Enterprises, Institutions, Organizations and Citizens.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the reason and date of the seizure.

    Documentation, the value of primary documents

    Requisites of primary documents, unification and standardization of documents

    Types of accounting documents

    The procedure for registration, acceptance, verification, processing and storage of documents

    Organization of document flow

      1. Documentation, the value of primary documents

For a continuous and continuous reflection of accounting objects, it is necessary first of all to record each business transaction. For this, the first element of the accounting method documentation is used. Documentation- a method of primary reflection of accounting objects, allowing them to carry out continuous and continuous monitoring.

According to the Regulation on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation No. 34-n dated July 29, 1998), “all business transactions must be documented with supporting documents. These documents serve as primary accounting documents, on the basis of which accounting is conducted.

Document in translation from the Latin documentum means evidence, proof.

Primary accounting document a written certificate confirming the fact of a business transaction or the right to do so.

Primary accounting - it is a single, repetitive, organized process of collecting, measuring, registering, accumulating and storing information about economic activity.

The value of primary accounting documents in the financial and economic activities of the enterprise:

    Documents serve as the basis and confirmation of the correctness of the credentials.

    They are used for operational guidance and control.

    On the basis of documents, monitoring of accounting objects is carried out.

    Documents have legal significance. They are used as evidence in disputes in court.

    Documents have control value.

      1. Requisites of primary documents, unification and standardization of documents

Props in translation from Latin requisitum means required, necessary.

Requisites- indicators characterizing the business transaction reflected in the document.

Details are required and optional.

According to paragraph 2 of Article 9 of the Federal Law "On accounting» No. 402-FZ dated 06.12.2011 The mandatory details of the primary accounting document are:

1) the name of the document;

2) date of drawing up the document;

3) name of the organization;

5) the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

6) the names of the positions of persons responsible for the commission of the fact of economic life;

7) personal signatures of the said persons, indicating their surnames and initials.

Additional details are not legally approved. They are introduced by the enterprise itself at will in all documents, except for documents on the primary accounting of funds. Additional details may include: the address and telephone number of the organization, the names of the parties involved in the transaction, etc.

Prior to the entry into force of the new Federal Law "On Accounting" No. 402-FZ dated 06.12.2011. (commencement of this law on 01.01.2013) great attention paid unification and standardization of primary accounting documents. Documents were taken into account if they were drawn up in the form contained in the albums of unified forms of primary accounting documentation. These albums were developed by the State Statistics Committee of Russia (now Rosstat) in agreement with the Russian Ministry of Finance. Approximately 250 unified forms of documents were approved.

Unified documents are standard documents intended for registration of homogeneous operations in organizations with different forms of ownership and industry affiliation.

In addition, sectoral ministries also developed unified documents for enterprises in their industry. For example, the Ministry of Agriculture of Russia developed unified documents for accounting for agricultural products, animals, land, etc.

Standardization of documents is the establishment of the same standard sizes for standard documents. This was done to reduce paper consumption, simplify the processing and storage of documents.

With the entry into force of the Federal Law "On Accounting" No. 402-FZ dated 06.12.2011. the obligation to use unified documents developed by the State Statistics Committee and sectoral ministries is removed from enterprises. According to paragraph 4 of article 9 of this law, the forms of primary documents are approved by the head of the enterprise on the proposal of the chief accountant (or the person who is entrusted with accounting). An accountant, when developing forms of documents, must include all the required details in them and make them compact. Chief accountants, as a rule, submit unified forms of documents for approval.

Primary accounting represents the initial stage of the systemic perception of the registration of individual operations that characterize the economic processes and phenomena occurring in the organization. Its objects are: the procurement, acquisition and expenditure of material resources, production costs, the movement of semi-finished products and the remains of work in progress, the volume of output, its shipment and sale, settlements with suppliers, buyers, customers, banks, financial authorities, founders, etc. .

Initial information about economic processes and phenomena is reflected in primary documents.

Primary accounting document- this is a written certificate of a business transaction that has legal force and does not require further explanation and detail.

The primary accounting document must have:

  • name - the financial and economic content of the business transaction. A document that does not have a title, as well as a document with an unclear, poorly readable title, will not have legal force;
  • name, and in some cases addresses and current bank accounts of the parties (legal and individuals) involved in this business transaction. The primary document, which does not contain the name and corresponding attributes of at least one of the parties to the business transaction, loses its targeting and cannot be executed;
  • compilation date. In the absence or indistinct writing of the date, the document loses its targeting in time. In fact, such a document has no legal force;
  • the content of the business transaction (documentation object) arising from the name of the document in which it is available in a general form;
  • indicators of ongoing business transactions. The absence of meters in the document deprives it of an accounting and calculation base;
  • signatures of responsible persons - the director of the organization and the chief accountant.

Documents are filled out by accounting staff clearly, legibly using manual writing with ink or ballpoint pen paste, on a typewriter or using computer technology.

As a rule, standard forms in the form of forms that are interdepartmental in nature are used for documents. This includes forms of orders, invoices, invoices, coupons, statements, etc. Primary documents should be drawn up at the time of the transaction, and if this is not possible for objective reasons, then immediately after it is completed.

If an error occurs in on-farm accounts, then you can apply the negative or reverse entry method. In this case, the erroneous entry is repeated in red ink or standard colors (blue, black) with its conclusion in a rectangular frame.

A red color or a rectangular frame will invalidate the erroneous entry, after which a correct entry is made. It is possible to correct errors in the accounts by crossing out and further correcting (an erroneous entry is crossed out with one line and a correct entry is made under it indicating the date of correction and the signature of the accountant, if necessary, a certificate is drawn up disclosing the need for correction and the cause of the error).

There should be no corrections, erasures, blots in cash and bank documents.

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

Based on primary documents, entries are made in accounting registers, cards, statements, journals, as well as on disks, floppy disks and other media.

Accounting documents are external and internal

External Documents enter the organization from the outside - from government agencies, higher organizations, banks, tax inspectorates, from founders, suppliers, buyers, etc., they are compiled according to standard forms. Examples of such documents are, payment request-order, payment request, supplier invoice, etc.

Internal documents compiled directly in the organization.

There are the following types of internal documents:
  • administrative;
  • acquittal (executive);
  • combined;
  • accounting arrangement.

managerial- these are documents that contain orders, instructions on the production, performance of certain business operations. These include orders of the head of the organization and persons authorized by him to carry out business operations.

Exculpatory(executive) documents certify the fact of business transactions. These include receipt orders, acts of acceptance of materials; acts of acceptance and disposal of fixed assets; documents on acceptance from workers of finished products, etc.

Combined documents are both administrative and executive. This includes receipt and expenditure cash orders, payroll statements for the issuance of wages to employees of the organization, advance reports of accountable persons, etc.

Accounting documents are compiled in the case when there are no standard documents for records of business transactions, as well as when summarizing and processing supporting and administrative documents. These are certificates, distribution sheets, etc.

Accounting documents are also divided into one-time and accumulative. One-time primary documents are used in the execution of each business transaction. Cumulative documents are drawn up during a certain period of gradual accumulation of homogeneous business transactions. At the end of the period, these documents calculate the totals for the relevant indicators. Examples of accumulative documents are two-week, monthly work orders, limit cards for the release of materials from the warehouses of the organization, etc.

Accounting documents are divided into primary and summary

Source documents generated at the time of the business transaction. An example of such documents are waybills for the release of materials from the organization's warehouses to workshops.

Summary Documents compiled on the basis of primary documents, for example, payroll.

At the time of fixing the data in the primary documents, accounting information arises that is not automatically recorded. All its quantitative and qualitative characteristics are subjected to logical, arithmetic and legal control before the preparation of primary documents. Such control is carried out both by employees involved in maintaining primary accounting, and by employees of management services.

By signing receipts and expenditure cash orders, payroll statements, payment orders and claims, other banking documents, the head of the organization thoroughly analyzes each business transaction.

In the process of obtaining accounting information, the following stages are distinguished:
  • preliminary work before drawing up primary documents;
  • preparation of primary documents;
  • approval of primary documents;
  • the work of the accounting department in the preparation and processing of primary documents.

The collection of accounting information involves the appropriate work of various services of the organization. This stage is characterized highest level analytics and efficiency of accounting.

The second stage of the accounting process is the processing of accounting information. It involves direct participation in the receipt of accounting information by employees of functional management services. So, when accounting for inventory items on the basis of primary documents, grouping and generalization of data in the inventory cards of materials is provided. On a monthly basis, data from cards and books is transferred to reports on the movement of material assets. Warehouse managers and heads of departments submit these reports to the accounting department of the organization on time.

Managers are also involved in data processing. So, with the help of employees of various management services, the culprits of shortages and losses are identified.

After checking the arithmetic calculations, the legality and expediency of the executed business transactions, accounting documents are registered, and then their data are economically grouped in the system of synthetic and analytical accounting accounts by recording in accounting registers.

Accounting registers are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. They serve to reflect business transactions on.

Accounting registers, depending on the structure, are divided into chronological and systematic. In chronological registers, business transactions are reflected in the sequence in which they were performed. Systematic accounting registers serve to group business transactions according to established criteria.

Accounting registers are maintained in the form of accounting books, cards, statements, journals, as well as machine media.

Synthetic accounting is carried out in systematic registers, and analytical accounting - in analytical registers. Entries in registers are carried out both manually and using computer technology.

The totality and location of the details in the register determine its form, which depends on the characteristics of the objects taken into account, the purpose of the registers, and the methods of accounting registration. Accounting registration refers to the recording of business transactions in accounting registers.

In account books, all pages are numbered and bound. On the last page indicate the number and certify it with the signatures of authorized persons. In some books, for example, the cash book, the pages are not only numbered, but also laced with twine, sealed with a wax seal. Depending on the volume of accounts in the book, one or more pages are allocated for one or another account. Accounting books are used for synthetic and analytical accounting.

Cards are made of thick paper or loose cardboard, not fastened together. They are stored in special boxes - file cabinets. Cards are opened for a year and registered in a special register to ensure control over their safety.

Statements differ from cards in that they are made from less dense paper and have a larger format. They are stored in special folders called registrars. Sheets are opened, as a rule, for a month or a quarter.

Entries in accounting registers should be clear, concise, clear, legible. After registering a business transaction in the accounting register, an appropriate mark is made on the primary document to facilitate subsequent verification of the correct posting. At the end of the month, the results are summed up for each page of the accounting registers. The final records of systematic and analytical registers must be verified by compiling turnover sheets.

After approval annual report accounting registers are grouped, bound and deposited in the current archive of the organization.

Ways to correct erroneous entries in accounting registers

Exist three ways to correct erroneous entries in accounting registers: corrective, additional entry, reversal.

Corrective method can only be applied if errors were discovered before the balance sheet was drawn up, or if they took place in the accounting registers, without affecting the correspondence of the accounts. This method consists in striking out with a thin line the incorrect text, number, amount and inscription next to or above the correct text or amount with the appropriate reservation.

For example, if instead of 100 rubles. 200 rubles are reflected, then 200 rubles should be crossed out. and write "100 rubles" on top, and indicate on the side: "200 rubles crossed out and 100 rubles written on top, corrected to believe (date, signature)".

On monetary documents, no corrections and blots are allowed, even those specified, especially in numbers.

Additional entries are made in cases where the amount of a business transaction is erroneously underestimated. For example, the supplier transferred 150 rubles from the current account. This business transaction is reflected in the correct correspondence of accounts, but its amount is underestimated to 100 rubles. The following accounting entry was made: the debit of the account "Settlements with suppliers", the credit of the account "Settlement account" - 100 rubles.

But since the suppliers should transfer 150 rubles, then for the missing amount of 50 rubles. it is necessary to make an additional posting: debit of the account "Settlements with suppliers", credit of the account "Settlement account" - 50 rubles.

Additional postings are made in the current or next month. This error correction rule is applied in two cases: if the data of the primary document is not recorded in a separate line in the accounting register and when an erroneously underestimated amount of a business transaction is reflected in the accounting register.

Reversal method consists in the fact that the incorrect entry, mostly digital, is eliminated by a negative number, i.e., the incorrect correspondence and the amount are repeated in red ink. At the same time, a correct entry is made in ordinary ink. Reversals occur when invoices are incorrectly corresponded or when an exaggerated amount is recorded.

When summing the results of operations, entries made in red ink are subtracted.

1. Each fact of economic life is subject to registration by the primary accounting document. It is not allowed to accept for accounting documents that document facts of economic life that did not take place, including those underlying imaginary and feigned transactions.

2. Mandatory details of the primary accounting document are:

1) the name of the document;

2) date of drawing up the document;

3) the name of the economic entity that prepared the document;

5) the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

6) the title of the position of the person (persons) who made (have completed) the transaction, operation and responsible (responsible) for its execution, or the title of the position of the person (persons) responsible (responsible) for the execution of the event;

(see text in previous edition)

7) signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.

3. The primary accounting document must be drawn up at the time of the fact of economic life, and if this is not possible, immediately after its completion. The person responsible for registration of the fact of economic life ensures the timely transfer of primary accounting documents for registration of the data contained in them in accounting registers, as well as the reliability of these data. The person entrusted with accounting and the person with whom the contract for the provision of accounting services is concluded shall not be liable for the compliance of primary accounting documents compiled by other persons with the accomplished facts of economic life. Requirements in writing of the chief accountant, another official who is entrusted with accounting, or a person with whom an agreement on the provision of accounting services has been concluded, regarding compliance with the established procedure for documenting the facts of economic life, submission of documents (information), necessary for accounting, to the official who is entrusted with accounting, or to the person with whom the contract for the provision of accounting services is concluded, are mandatory for all employees of the economic entity.

(see text in previous edition)

4. Forms of primary accounting documents are determined by the head of the economic entity upon the proposal of the official who is entrusted with accounting. Forms of primary accounting documents for public sector organizations are established in accordance with the budgetary legislation of the Russian Federation.

(see text in previous edition)

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

6. If the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document to another person or to a state body on paper, an economic entity is obliged, at the request of another person or state body, at its own expense, to make hard copies of the primary accounting document drawn up in form of an electronic document.

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

8. If, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are withdrawn, copies of the withdrawn documents made in the manner established by the legislation of the Russian Federation are included in accounting documents.