All business and financial operations taking place at a particular enterprise are reflected in tangible objects with recorded information. These are accounting documents, without which it is impossible to record any activity. They are the main link in the system of control over the legality of operations, the movement of commodity and material values, the safety of property, finished products, and cash flow.
The timeliness and correctness of their preparation directly affects the overall quality of accounting. Document management in accounting is the movement of documents from the beginning of their preparation to the complete completion of execution. It is regulated by a special schedule for the preparation and transfer of documentation and depends on the number of heterogeneous operations performed in the process of economic and financial activities. The more workshops, sections, types of products in the enterprise, the greater the number of different documents will be involved in it.
There are several types of accounting documents: primary (accounting), financial, settlement and monetary, organizational and administrative, statistical. Documents with the information recorded in them ensure its accumulation, safety, the possibility of transmission, reusable use. They perform the function of continuous accounting.
The most common accounting documents:
- statements, credit and debit orders for the payment of money from the cash desk of the enterprise;
- money orders;
- sales receipts, consumables and receipts;
- power of attorney, contract;
- accounts;
- acts of work performed and acceptance of goods;
- documentation for the issuance of material assets;
- orders, orders, acts of audits, explanatory and memoranda, minutes of meetings, letters of service, acts of commissions.
They all differ in nature. By signing accounting documents, each employee assumes responsibility for the accuracy of execution, expediency of the operation, and the accuracy of the information reflected in them.
Accounting documents can be divided into 3 groups:
- Inbox
- outgoing;
- internal.
Inboxes come in one document stream and are processed by a special employee. After receiving and checking the correctness of compilation and execution (stamp and signatures), they are sorted into unregistered and registered and sent to the appropriate departments. Accounting documents, as a rule, are not registered. Accounting also receives a lot of data from other structural divisions.
Further processing of information media has its own specifics. The received documents are transferred to the employee, for whom the corresponding section of the work is assigned (material or financial activity, payroll and others).
The employee checks the completeness and accuracy of the primary document, the accuracy of filling in the details, the legality of the operation, the logical alignment of indicators. Accepted documents are systematized in chronological order (by date) and drawn up by accumulative statements (memorial orders) or in accounting registers.
The order of the form of records of accounting accumulative documents is defined in the accounting instruction.
Registration of organizational and administrative information is carried out according to the rules for the preparation of official documents.
Checking and sending outgoing data is carried out in the general flow through the secretary or the office.
When sending, they verify the correctness of the preparation of the document (availability of date, stamp, signature, all pages, correctness of the addressee).