Proper documentation is important for any organization, because it allows you to competently engage in core activities and not be afraid of tax and other audits. Reporting documents are prepared in a variety of types and forms. Types of documentation differ depending on the type of company, its type of activity and many other factors.
General concept
The reporting document reflects a set of indicators with the results of the company for the selected period. The reporting may contain tables with accounting, statistical and other data. A report is the result of work to record information.
Reports are compiled in the forms recommended by the Ministry of Finance and the State Statistics Service. They can be summarized by specific industries, as well as by territorial plots - districts, oblasts, throughout the entire economy.
Reporting documents can be classified by type, period, volume of data, their degree of generalization.
Varieties
By type of reporting is divided into:
- accounting;
- statistical;
- operational.
Accounting is a systematic data on the property of the organization, its finances, results of work. Accounting accounting documents are prepared according to accounting information.
Statistical is prepared according to statistical, accounting and operational records.
Operational reporting is prepared on the basis of operational materials for certain time intervals - a week, a month, a decade, and so on. This information helps maintain operational control over the work processes in the organization.
The regularity of preparation of reporting documents may be:
- intra-annual - per day, five-day, decade, month, quarter, six months.
- annual is a summary for the year.
Intra-annual statistical reporting is current, and accounting is interim.
The degree of generalization of information in reporting may vary. Depending on this indicator, reports are:
- primary - they are compiled directly by the organization;
- consolidated - prepared by higher institutions.
Any reporting should provide reliable data on the organization's activities, its financial situation, work results, any changes to this information.
Appearance and content
Forms of reporting documents are approved by state regulations.
Each company maintains internal reporting, which provides information on the implementation of plans and instructions of the management. These reports are prepared by specialists from various departments of the company and presented to management. Such documentation may be called a report or certificate.
Reports within institutions are made in any form. They are served on paper sheets or on organization letterheads.
The following data is required in the report:
- Name of the organization;
- name of the structural unit or department of the company;
- document's name;
- its date and number;
- title;
- directly the text with the results of the work;
- signature;
- approval or resolution.
The text of the report contains complete information about the work done, the analysis of the results of the activity. Conclusions are made, if necessary, proposals are made. Often, explanatory notes are attached to the reports. The date of the report should be consistent with the approval of the manager.
Business trips
A separate type of reporting are reporting documents for hotel accommodation in cases of official business trips of specialists.
Travel expenses include expenses for renting a hotel room. According to the requirements of the law, the company is obliged to reimburse the employee all the costs of paying for a hotel room.
An employee who returns from a business trip provides one of these documents:
Which of these documents will be the most correct and will not raise questions from the tax authorities?
If the hotel does not use cash registers, the hotel employee must draw up a special form. You can call it in different ways: receipt, check, voucher.
Form Requirements
Each hotel has its own form, but designed according to approved requirements. Reporting documents for accommodation meet the following requirements:
- the report contains details (name of organization, its number, series, address, TIN, seal);
- the form itself is made in a printing house or using automated systems that are protected from unauthorized access and retain information for five years;
- The document is assigned a number and a series.
If the employee presented a document that does not meet the approved requirements, and the company accepted and conducted it, if claims arise from tax officials, the organization will be able to defend its costs in court.
If the hotel has a ticket office
Typically, hotels have cash registers. Then the accounting documents for accommodation are not filled out, and the employee receives a cashier's check. It is he who talks about the fact of registration and payment of a hotel room.
An invoice or other document may be attached to the check, providing information about the registration of a particular employee.
If an employee received a cash receipt order instead of a check, in such a situation there may be problems with the preparation of reports by tax specialists. Of course, the company can defend its interests in court, but this procedure is not too simple.
Receipts for FFP are also provided as reporting documents for hotel accommodation. They are also accepted and usually do not cause unnecessary questions. Receipts are considered official documents that certify that the hotel has accepted the money.
In the absence of documents
There are situations when an employee does not provide a single document. Then the accountant requests from the hotel a certificate of residence of a particular person. And the company itself should have information about the period of the employee’s business trip.
Such nuances can lead to disputes with tax officials, which are usually resolved in court in favor of the organization.
Situations of non-provision of documents may be explained by the fact that the employee did not live in a hotel, but in a rented apartment. In this case, the company pays the cost of rental housing, the employee does not bear any costs, which means they are not compensated to him.
Often, accountants ask the question - how then to take into account the costs of taxation? When taxing its profits, a company may indicate the expenses incurred to rent a house, but only for the period when its employee actually lived in it. Costs in all other periods will be considered unreasonable expenses and will not be accepted by tax authorities.
Preparation of reporting documents is an important and crucial moment in the activities of any organization. As a rule, accounting staff or heads of structural departments of a company do this. If you encounter difficulties, you can use the services of third-party companies.