Unified forms of primary accounting documentation. What are primary accounting documents: types. Documentation rules

Making a variety of primary accounting documents is an integral part of the daily business practice of any enterprise. Primary accounting documents are used in personnel and financial activities. V this article we will talk on the preparation and storage of these documents.

From the article you will learn:

Mandatory forms of primary accounting documents

Source documents contain accounting information, on the basis of which confirmation of the implementation of management actions or business transactions. In the economic and organizational activities of the company, such papers are used very widely.

In the very general view The document flow of any organization can be classified into three large groups:

• management documents. By means of business papers of this group, the reception and transmission of administrative management decisions is carried out. They also include papers that contain information used to compile various reports. In turn, on the basis of these reports, management decisions;
• Personnel documents. These papers contain information about the personnel of the enterprise, data on personnel records, as well as on the organization of work with personnel. This also includes information on the rotation of personnel, data on changes in positions, and the dismissal of employees. Information about rewards and punishments is also included in this group. Finally, vacation schedules, staffing and all primary personnel records are another type of personnel documents.
• Accounting and financial documents. These papers contain information about the economic and production activities of the enterprise. This group includes planning, accounting, analytical and financial statements, various contracts, regulations and all primary documents accounting.

Standard forms of primary accounting documents

In 2017, different forms of primary documents exist both in personnel and in accounting office work. This also includes supporting and supporting documents containing initial information about different types organizational and economic activity organizations. In view of the fact that the primary documents that were drawn up in accordance with the established rules have legal significance, these papers become confirmation of the fact of an organizational action or the fact of a certain business transaction, and they are filled out immediately after this fact has occurred.

List of forms of primary accounting documents

Personnel and accounting records are kept on the basis of standard forms primary documents. Thus, these business papers are divided respectively into primary documents of personnel and accounting.

For example, primary personnel records include an employee’s personal card, an order to submit a vacation or an order to transfer an employee, staffing, a vacation schedule, an order to dismiss, an order to send on a business trip, a travel certificate, if it continues to be used by the organization in 2017, orders to reward and punish employees.

Types of primary accounting documents are much more diverse. For example, these include statements for recording working hours, settlements with employees regarding wages, evidence of cash and trade transactions, cash receipts received as a result of settlements with individuals when making transactions, settlement and payment documents, records of fixed assets and intangible assets and much more.

It should be borne in mind that primary documents by their origin can be divided into external and domestic. External, i.e. incoming from external sources, represent various payment orders, payment requests, order requests and invoices. Internal, i.e. created within the company, are of four types: administrative, accounting, executive and combined.

Read also:

In 2017, the main document, on the basis of which the creation of archives of organizations and the storage of primary documents of all the types discussed above, remains the Federal Law of October 22, 2004 No. 125 FZ. As follows from this legislative act, the terms of storage of business documentation are determined not only by federal, but by other regulations.

Application of forms of primary accounting documents

With the introduction a few years ago of a new federal law"On Accounting" became optional for the use of the form of primary accounting documents, which are contained in the albums of unified forms of primary accounting documentation. In this regard, before the employees personnel service, accounting and preschool educational institutions, a logical question arose - is it necessary to develop our own forms or continue to use the old ones, which were approved by the State Statistics Committee?

Application of old forms

In order to develop their own versions of forms of primary accounting documentation, employees of these departments need special knowledge and experience. When deciding to develop your own forms, you need to clearly evaluate the appropriateness of this step.

Existing unified forms continue to be relevant and perform their accounting function. Moreover, if they are adequate to the business processes in the organization, then there is no point in switching to new forms.

It should also be borne in mind that employees of regulatory bodies are more indulgent towards old forms and are prejudiced against new ones. A labor dispute, if any, will be easier to win if you use the old forms. primary documentation.

Another argument in favor former forms- if you keep records of records using software, then continuing to use unified forms will not require changes to existing systems.

For some companies, primarily joint ventures or branches of foreign firms in Russia, the transition to new forms can be very relevant. The fact is that they have to simultaneously keep records according to the laws of their country, and according to Russian legislation. The development of their own forms, which will take into account all the details required by the legislation of both countries, will help them to avoid double drafting of documents.

Keep in mind that even if you choose to keep office work using the old forms, you will have to make some adjustments to them. For example, remove the OKUD and OKPO codes, remove the link to the Decree of the State Statistics Committee, allocate space for decoding the signature of the person signing the document (surnames and initials), etc.

Application of new forms

The first step in the development of new forms should be the definition of the executor of this task. By law, the responsibility for the development of such forms lies with the person involved in accounting. The problem is that primary documents include not only accounting papers but also personnel. An accounting employee may not know all the intricacies of personnel records management. Therefore, it is necessary to involve an employee of the personnel department in the development of new forms.

Our recommendation for creating unified forms for the enterprise is that the template part of the form must be formulated very briefly, avoiding the possibility of double interpretation of the text. It is advisable to use templates, stencils, standard phrases and expressions: “Control over the execution of (document name) is assigned to (position and last name), “In connection with ....”, “Taking into account ...”, “Based on ...”.

Do not rush to abandon those forms that are often used - a time sheet, a vacation schedule, a staffing table - you can create new forms based on them. If you find the old forms to be overloaded with data, you can simplify them and remove some lines, columns, or redundant information.

Let's take an example. There is a standard form No. T-3 " staffing". It contains columns 6, 7 and 8, designed to fix the allowances that are set for the employee. If these columns are not needed, they can be removed.

Primary accounting documents are important both in matters of accounting and in determining the volume 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 fixed in the accounting policy of the organization (clause 4 PBU 21/2008, approved by order Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n).

List of possible primary accounting documents

The list of primary accounting documents in 2018-2019 may be as follows:

1. Packing list. This is a document that reflects the list of goods transferred material assets. 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).

1. Record of acceptance. It is generated at the end of execution. certain works(services) to confirm that the result of the work meets the original requirements of the contract.

See an example of such an act.

1. 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" .

1. 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" .

1. 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.

1. Payment order.

Read about the rules for issuing this document.

1. advance report.

1. The act of offsetting mutual claims.

Read about the features of the application of this document.

1. 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 stipulates the rights, obligations and responsibilities of the parties involved in the transaction, the terms and procedure for payment, special conditions etc. His data is used when organizing accounting for the analytics of settlements with counterparties, but he himself 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 contain additional information about 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, an invoice, in the absence of other documents characterizing a certain transaction, will not be able to confirm the costs of this transaction (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 listed in the list 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);
• essence of fact economic life which was issued by this document;
• monetary, numerical characteristics, meters of the event (for example, in what volume, in what units and for what amount marketable products 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 (example - 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.

1. Why are primary accounting documents needed and what will happen if they are absent.

2. What to consider when developing your own forms of primary documents.

3. In what cases the use of unified forms is mandatory.

As you know, the current law on accounting (No. 402-FZ) does not contain a requirement for the mandatory use of unified forms of primary accounting documents. That is, organizations and entrepreneurs are given the right to independently develop forms of primary documents, taking into account their needs and characteristics of their activities. However, such a right hides many pitfalls. For example, all primary documents, including those independently developed, must meet certain requirements, and some documents must be drawn up only in unified forms due to other federal laws. It is necessary to know about such nuances of processing primary documents both when drawing up your own documents and when accepting counterparty documents, because primary accounting documents are the foundation on which not only accounting, but also tax accounting is built. How to make this foundation reliable - we will figure it out in this article.

Why do you need primary accounts?

To begin with, let's remember why, in principle, primary accounting documents are needed, and why it is so important to pay attention to the correctness of their execution. As stated in Law No. 402-FZ, each fact of economic life must be formalized by the primary accounting document(Part 1, Article 9). At the same time, the fact of economic life is understood as any event, operation, transaction that have or may have an impact on financial condition economic entity, financial results its activities and (or) movement Money. The facts of economic life include, for example, the acquisition of a fixed asset and the calculation of depreciation on it, the accrual wages employees and her, etc. Thus, almost all accounting entries should be based on the corresponding primary accounting documents.

In tax accounting, primary documents also play an important role: according to the provisions of the Tax Code of the Russian Federation, reasonable and documented expenses of the taxpayer are recognized as expenses. That is the availability of primary accounting documents is one of the grounds for recognizing expenses and, accordingly, for calculating the tax base for income tax (or for the STS "income-expenses").

The absence of primary documents is considered by the Tax Code of the Russian Federation as a gross violation of the rules for accounting for income and expenses, objects of taxation, for which a fine is provided (Article 120 of the Tax Code of the Russian Federation):

• from 10 to 30 thousand rubles. - if the lack of primary documents did not lead to an underestimation of the tax base;
• from 40 thousand rubles up to 20% of the amount of unpaid tax - if the lack of documents led to an underestimation of the tax base.

In addition, the lack of primary documents may serve as a basis for bringing officials to administrative responsibility for a gross violation of the rules of accounting and submission financial statements in the form of a fine from 2 to 3 thousand rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). A gross violation of the rules of accounting and reporting is considered:

• underestimation of the amount of taxes and fees charged by at least 10% due to distortion of accounting data;
• distortion of any article (line) of the form of financial statements by at least 10%.

There are two main conclusions from the above:

1. primary accounting documents must be available;

2. primary accounting documents must be properly executed.

If everything is clear with the first requirement, then the second, concerning the correct execution of primary accounting documents, should be discussed in more detail. The point is that, according to current law“On Accounting” No. 402-FZ, the forms of primary documents used are determined by the head of the economic entity upon submission official, which is entrusted with accounting (clause 4, article 9 of Law No. 402-FZ). The following options for establishing forms of primary documents are possible:

• use of unified forms of primary documents;
• use of independently developed forms of primary documents (completely independently developed or created by making changes to unified forms);
• it is also possible to combine these two options for different documents. For example, the use of independently developed forms of an accounting statement and an act to write off materials and unified forms of all other documents.

! Whatever option for using the forms of primary documents is chosen, it must be reflected either in the accounting policy itself for the purposes of accounting and tax accounting or in a separate order. At the same time, independently developed forms of primary accounting documents are usually given in the appendix, but if unified forms are used, a reference is made to the corresponding document (Goskomstat Resolution). If the applicable forms of primary accounting documents are not approved by the head, then in the event of an inspection, inspectors may consider that the documents are drawn up in an unspecified form, that is, in violation of the law, and, accordingly, are not grounds for accepting expenses.

Self-developed forms of primary accounting documents

When developing your own forms of primary accounting documents, two options are possible:

• completely independently developed form;
• a form developed on the basis of an existing unified form (for example, by removing or adding details).

In any case, the resulting form of the primary accounting document should contain the following required details established h. 2 Article. 9 of Law No. 402-FZ:

• name and date of preparation of the document;
• the name of the economic entity that prepared the document;
• the content of the fact of economic life;
• the value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;
• signatures, surnames (with initials), as well as the positions of the persons who made the transaction, operation and those responsible for its execution, or the persons responsible for the registration of the event. The list of persons entitled to sign primary accounting documents, as well as the forms of documents, must be approved by the head.

! Note: Law No. 402-FZ does not include the affixing of a seal on the primary document as a mandatory requisite. Therefore, to include this requisite in the document form or not is the choice of the organization itself. For organizations that have refused to use a round seal (such a right is granted by the Federal Law of 04/06/2015 No. 82-FZ), it is advisable to exclude this requisite from all applicable forms of primary accounting documents.

For some documents, the list of required details can be expanded in line with others regulations. For instance, waybill must contain the following details (clause 3 of the Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152):

• name and number of the waybill;
• information about the validity of the waybill;
• information about the owner (owner) of the vehicle;
• information about the vehicle;
• driver information.

Thus, the development of your own forms of primary accounting documents requires deep knowledge and analysis of the current legislation. Therefore, in some cases it is preferable to use ready-made forms. For example, the form of a universal transfer document recommended by the Federal Tax Service of the Russian Federation (Letter dated October 21, 2013 No. MMV-20-3 / [email protected]). This document combines the details of the primary accounting document for the transfer of material assets, as well as the details of the invoice, so it can be used both for accounting purposes and for tax accounting purposes (for VAT purposes). In addition to the universal transfer document, the Federal Tax Service of Russia has also developed a recommended form of a universal adjustment document, which is drawn up in the event of a change in the cost of delivery after shipment (Letter dated 10/17/2014 No. ММВ-20-15 / [email protected]). The fact that the organization decided to use the forms of UPD and UKD should be fixed in the accounting policy or in a separate order of the head.

Uniform forms

Law No. 402-FZ does not contain a mandatory requirement to apply unified forms of primary accounting documents, but at the same time does not contain a ban on their use. So economic entity have the right to use the unified forms of those documents for which they are established. The use of unified forms has several advantages:

• unified forms are familiar to most counterparties, so their use will help to avoid questions and misunderstandings when making transactions;
• accounting software, as a rule, is focused on the use of unified forms. The introduction of independently developed forms will require additional costs for setting up programs.

In addition, replacing all unified forms with independently developed ones is risky, since the forms of primary accounting documents established by the authorized bodies in accordance with and on the basis of federal laws still remain mandatory for use (Information of the Ministry of Finance of the Russian Federation No. PZ-10/2012 to the Federal Law No. 402-FZ). Such documents include, for example, registration documents. Bank of Russia Ordinance No. 3210-U dated March 11, 2014 “On the Procedure for Maintaining cash transactions legal entities and simplified procedure for conducting cash transactions individual entrepreneurs and small businesses" provides for the use of the following unified forms:

• income and expenses cash orders(forms No. KO-1 and KO-2);
• cash book (form No. KO-4);
• accounting book of funds accepted and issued by the cashier (form No. KO-5);
• payroll and pay slips (forms No. T-49 and T-53).

Thus, cash transactions must be formalized without fail with documents drawn up according to unified forms approved by the Decrees of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88, of January 5, 2004 No. 1.

Special care should be taken in the development of personnel documents, as well as documents on accounting for labor and its payment, and, if possible, use unified forms of such documents. This is due to the fact that personnel documents and labor records must meet the requirements of labor legislation, which do not always coincide with the requirements of Law No. 402-FZ: starting from the composition of the details (for example, a time sheet, an employee’s personal card, etc. .) and ending with the form of the document (the Labor Code of the Russian Federation does not provide for the preparation of personnel documents in electronic form).

So, in this article, we remembered the importance of primary accounting documents for accounting and tax accounting, and also made sure that in the case of primary documents, “form matters”. Summing up, let us reiterate the thesis main conclusions:

• Each fact of economic life must be documented by the primary accounting document.

• The form of the primary accounting document must contain the mandatory details established by Law No. 402-FZ, and in some cases - the details established by other regulations.

• The forms of primary accounting documents used must be approved by the head in the accounting policy or in a separate order - this applies to both independently developed forms and unified ones.

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Normative base

1. Tax Code of the Russian Federation
2. Code of Administrative Offenses of the Russian Federation
3. Federal Law No. 402-FZ of 06.12.2011 “On Accounting”
4. Federal Law No. 82-FZ dated April 6, 2015 “On Amendments to Certain legislative acts Russian Federation regarding the abolition of the obligation to print business entities”
5. Bank of Russia Ordinance No. 3210-U, dated March 11, 2014, “On the Procedure for Conducting Cash Transactions by Legal Entities and the Simplified Procedure for Conducting Cash Transactions by Individual Entrepreneurs and Small Business Entities”
6. Order of the Ministry of Transport of the Russian Federation of September 18, 2008 No. 152 “On approval of mandatory details and the procedure for filling out waybills”
7. Information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”
8. Letters from the Federal Tax Service of the Russian Federation

• dated October 21, 2013 No. ММВ-20-3/ [email protected]
• dated 10/17/2014 No. ММВ-20-15/ [email protected]

How to get acquainted with the official texts of these documents, find out in the section

♦ Heading: , .

The Accounting Law requires that all business transactions conducted by an organization be documented supporting documents(v. 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 accordance with the form contained in the albums of unified forms of primary accounting documentation. 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
		Name
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 for accounting for cash transactions, for accounting for inventory results
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:

an album of unified forms of primary accounting documentation for accounting for cash settlements with the population in the course of trading operations using cash registers;

an album of unified forms of primary accounting documentation for accounting for trade operations;

an album of unified forms of primary accounting documentation for accounting for trade operations in the sale of goods on credit and in commission trade;

album of unified forms of primary accounting documentation for accounting operations in public catering.

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:

accounting card for low-value and wearing items (form No. MB-2)

record of issuance of overalls, footwear and safety devices (form No. MB-7).

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:

an act of disposal of low-value and wearing items (form No. MB-4);

an act for the write-off of low-value and wearing items (form No. MB-8).

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:

all details of the unified forms of primary accounting documentation approved by the committee remain unchanged, including the code, form number, document name;

removal of individual details from unified forms is not allowed;

changes made to the unified forms of primary documents must be formalized by the relevant organizational and administrative document of the organization.

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:

expansion and contraction of graphs and lines, taking into account the importance of indicators;

inclusion of additional lines (including free ones) and loose sheets.

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 the variety of production and economic activities, there are also more complex 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:

Title of the document;

date of preparation of the document;

the name of the organization on behalf of which the document is drawn up;

the content of the business transaction;

business transaction meters in physical and monetary 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.

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 organizations"; approved 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 attributing to hospitality expenses associated with commercial activities, expenses for 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 OJSC Pasat: General Director 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 budget organizations the form of the accounting certificate was approved by order of the Ministry of Finance of Russia dated December 30, 1999 No. 107n - form No. 433. Accountants can also apply to this form commercial organizations. 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 compensate for the damage from her salary (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 the introduction of tax accounting, the importance of accounting information has increased. Together with other primary documents accounting information 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" 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 typical unified form the primary accounting document used in accounting will allow you to take 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:

about depreciation group, which includes the main asset;

on the method of calculating depreciation on fixed assets.

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:

the amount of accrued depreciation on fixed assets;

residual value of the fixed asset;

the base cost of the fixed asset and the amount of monthly depreciation for such fixed assets.

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 it is committed within one tax period, in the absence of signs of a tax offense entails a fine in the amount of 5000 RUB. If at the same time it was underestimated the tax base, 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

Primary accounting documents are important not only in matters of accounting, but also in relation to tax legislation, in particular, determining the scope of obligations. Therefore, it is extremely important for the person responsible for compiling the primary documentation to know all the nuances of accounting, and in addition, to understand their classification to simplify the work.

What are primary accounting documents

It is customary to consider primary documents those documents that register certain economic actions that have already been carried out. You can leave an entry in accounting and enter it in the register only if you have documentation primary accounting. It is considered an integral part of the enterprise management system. Based on this, we can safely say that the primary accounting documents are documentary evidence of transactions carried out related to the economic activity of the entity and brought some economic effect.

Classification

All points affecting the issue regarding the primary are subject to the provisions and norms of 402-FZ. The standard states that these certificates are needed when interacting with tax structures as confirmation of the correctness of the calculations. And this means that the tax authorities will not have any complaints about the process of determining the tax base.

In accordance with the current regulations, primary documentation is subject to mandatory storage for 4 years. During this period, the tax authorities can at any time request documents for study and verification. In addition, primary documentation often acts as evidence in litigation.

It should be noted that specific forms of primary documentation are not fixed at the legislative level. On this issue, the business entity has the opportunity to choose the option that will satisfy his needs and will serve as a good help in further work.

Primary accounting documents: list

Usually, full list certificates that perform fundamental functions, remains unchanged and is approved at the highest level. Currently, this category includes:

1. Agreement. They stipulate the specific terms of the transaction, the responsibility of the parties and financial questions. In general, all the conditions that are somehow related to the transaction are indicated here. Note that for some transactions, the written form of the contract is not required. So, from the moment the buyer receives a sales receipt, the transaction is considered concluded.
2. Accounts. With the help of documents of this type, the buyer confirms the willingness to pay for the goods (services) of the seller. In addition, the invoices may contain additional terms of the transaction and fix the specific prices that the seller sets for his products and services. If for some reason the buyer is not satisfied with the product (service) presented to him, he has the right to demand a refund of his funds on the basis of the invoice.
3. Packing list. It displays a complete list of all goods or materials that are transferred. The invoice must be drawn up in several versions, depending on the number of participants in the transaction.
4. Transfer-acceptance act. It is compiled on the basis of the results of the provision of the service as confirmation that the result of the work meets the previously stated criteria and is fully approved by the host.
5. Settlement sheets. They display all issues related to the calculation of wages with hired personnel. Moreover, all information related to bonuses, additional payments and other mechanisms for financial incentives for employees should be displayed here.
6. Acceptance and transfer certificates No. OS-1. This type of documentation is used to record any activities related to the input or output of fixed assets.
7. Cash documents, which include credit and debit cash orders, and in addition, the cash book. They contain information on various financial transactions carried out as part of the implementation.

Classification

The types of primary documents in accounting are quite diverse and primarily depend on the specific purpose of using the document in the foreseeable future. However, the most popular classification feature is the division of primary documentation into internal and external.

An internal document is the property of the company and is issued by it to resolve certain issues. It is compiled by the company's specialists and applies exclusively within the jurisdiction of the company. Thus, this category consists of those documents that are necessary for the effective conduct of business activities within one company. At the same time, if the document is received by the company from the outside or is compiled by the company's specialists and subsequently transferred to other legal entities ( tax authorities, customers, etc.), it will be recognized as external.

In turn, internal documents also have their own classification features, which make it possible to group them into three categories:

1. Administrative (organizational). They indicate the information that must be conveyed to the knowledge of the employees of the company, structural divisions and branches and their managers. With their help, the company gives certain orders, which will have to be carefully followed. This group includes a variety of orders, orders and much more.
2. Executive (acquittal), which initially display facts confirming the performance of certain business operations and their completion.
3. Accounting documents. This category is generalizing and is needed to systematize the information contained in other papers and their further collection into a single document.

Under certain circumstances, documentation may also be combined. This group includes those papers that can simultaneously contain the key features of organizational and supporting documentation. The most striking examples here are various cash orders, claims, advance reporting and much more.

Accounting registers and their classification

When making any transaction, primary documentation is prepared. As soon as it is fully completed, all the information indicated in it must be duplicated in the appropriate accounting register. And it is a kind of carrier that accumulates the basic information on the transaction. Based on the essence of the register, several classification features can be distinguished. For example, in appearance, registers appear to users in the form of books, simple sheets and registration cards.

Based on the mechanisms of maintaining the register, 3 more groups can be distinguished:

1. Chronological, in which all events that have occurred are indicated with strict adherence to time frames. That is, first you need to specify those operations that occurred earlier, and so on. Such registers are the most complex, since they contain a huge amount of information, and quite often you can not take into account any action.
2. systematic, in which initially all transactions are entered in the form economic indicators. Thus, registers of this type reflect the economic effect of completed business transactions and analyze the indicators of expenses and income. The most striking example of a systematic register is the cash book.
3. Combined, which have the fundamental features of both systematic and chronological registers.

Contents of primary documentation

Many users have a question about what relates to primary accounting documents, and what requirements are imposed on them. At the legislative level, there are several provisions that establish that certain information must be present in the documents of the primary couple. In particular, in accordance with paragraph 2 of article 9 of Federal Law-402, the primary documentation must contain the following information:

• Title of the document;
• Date of preparation;
• information about the person who compiled the specified document (full name of the enterprise);
• the essence of economic activity related to this document;
• financial calculations regarding the transaction;
• signatures of officials responsible for the deal, and their initials.

Sample primary accounting document

Documentation rules

The legislator establishes certain rules for the preparation of primary accounting documents. So, one of the key requirements is accuracy and the absence of any grammatical and punctuation errors and typos. If tax service will find certain shortcomings, the violator will have to redo the document again, and in case of repeated violation, you can get penalized. In general, on this issue, close attention should be paid to the following recommendations:

1. It is allowed to use ballpoint and ink pens, special computing equipment and computers.
2. Drawing up can be started when it is supposed to carry out some business transactions that need to be displayed. At the same time, in exceptional situations, it is quite possible to issue a document after the completion of the transaction.
3. All calculated data must be displayed both in numerical form and in writing. Thus, there should be a copy-book next to each number.
4. It is extremely important to fill in all the details indicated on the form. If for some reason there is no information, you can not leave an empty line. It should have a dash in it.

If you do not follow these recommendations, you may encounter significant difficulties. So, if the tax service, during the audit, recognizes the document as incorrect, there will be doubts about the correctness of the calculations and the determination of the tax base.

If for some reason it is necessary to make certain adjustments, in no case should you use correctors and shading, as they are unacceptable. Corrections can be made in the following ways:

1. Contour fix. If incorrect information is indicated, it must be crossed out with a thin line, and the correct data must be indicated next to it. At the same time, a footnote must be placed in place of each such correction. "Corrected Believe" indicating the date of correction and the signature of the official who made the correction. However, we note that in the case of documents reflecting the receipt and expenditure of funds, this method will not be appropriate.
2. Additional entry. This method is used in situations where the total values ​​of transactions are executed with significantly reduced indicators. In order not to draw up a document in a new way, you can make additional postings for the missing amounts in current period or following him.
3. Reversal. An incorrect entry is corrected using negative values. All incorrectly specified information is repeated in red ink, and the correct entries are indicated next to it.

The primary can be drawn up both in written and in electronic form. Recently, many companies duplicate information and compile both paper and electronic versions. The former are subsequently used for internal interests, but electronic copies are submitted for verification to the Federal Tax Service upon request.

Several conclusions can be drawn. The state does not approve any mandatory forms for primary documentation, which gives economic entities the right to independently determine the form of the document, which will be further used in practice. Immediately after the document is issued, all data from it must be transferred to the accounting register.

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