Personnel work at any enterprise is inconceivable without maintaining registration forms. The types and specifics of them are dictated by the characteristics of the enterprise and are usually determined at the discretion of the manager (except for mandatory forms, for example, accounting for work books, etc.). Other forms are not strictly required, but in large enterprises it significantly facilitates and optimizes the work of the personnel service.
Registration forms include books and records. Usually, they are executed by personnel officers according to the subject of the registered documents, taking into account convenience and expediency. This can be a book or landscape arrangement of pages, the presence of columns and columns necessary for this particular type of accounting. Registration forms can exist in the form of special forms printed in a printing way (such forms are usually purchased by the enterprise) or filled out by hand.
The mandatory details of any registration form are the name of the company and the form itself , the date of its maintenance, the date of the maintenance, storage period, and the signature of the person designated as the person responsible for the maintenance. All pages of such a book or magazine are decomposed, numbered, stapled and certified by the seal and signature of the head. The pages are filled with a black, violet or blue pen in neat handwriting, without erasures and glosses. If an incorrect entry is made, it must be crossed out with one thin line, and the correct information is entered below. Each correction must be certified by the signature of the responsible person with date stamping. In the presence of the column "Notes" information about the correction is entered there.
The accounting journal refers to internal documents and is not transferred to other units. It is kept by a person who, by order of the head, is appointed responsible for its conduct. After filling in all the pages, the accounting journal is handed over to the enterprise’s archive and is stored for 3 to 75 years, depending on the storage periods adopted for various documents.
An example of a registration form is the work time journal, which is maintained at many enterprises, although its maintenance is not required by law. According to the internal schedule, employees have the right to leave the workplace only with the permission of the head with an indication of the purpose and time of absence during the working day. This accounting journal serves as a means of recording hours actually worked. It usually consists of several columns (record number and its date, time of arrival and departure, place of departure, signature of the employee).
Another example of an accounting form is the audit trail of a legal entity or private entrepreneur. It belongs to the standard forms approved by Prospect No. 141 of April 30, 2009 of the Ministry of Economic Development of the Russian Federation and serves to enter information on inspections by state regulatory bodies. Such an accounting journal is very desirable to have any individual or legal entity to comply with the law and protection against unauthorized checks. But the absence of this journal is not a violation, the inspectors only record the fact of the absence of an audit in the act.
This journal is kept by the auditee and is filled in by representatives of the auditing authority. Employees of the audited organization are prohibited from making entries in it. Persons conducting the audit are required to enter in the journal a record of its purpose, scope and timing and indicate the details of the order on the basis of which the audit is carried out. If the inspectors refuse to fill out these columns of the journal, their actions may be appealed. Entries in the journal, if necessary, can be used to clarify the legitimacy of the next audit, and in the event of a conflict, they can serve as the basis for contacting higher authorities, up to the complaint to the prosecutor.
The journal must be necessarily stitched, numbered, sealed with the seal of the legal entity and must contain the following columns:
- name of the regulatory body ;;
- dates of the beginning of the audit, its completion, time of conducting;
- its legal basis;
- the purpose and subject of this audit;
- violations discovered during the inspection and instructions for their elimination;
- Name, position, signature of the person conducting the verification.