Every day, the company performs many operations. Accountants issue invoices to counterparties and send them money, pay salaries, interest, calculate depreciation, draw up reports, etc. Dozens of documents of various kinds are issued daily: administrative, executive, primary. The last group is of great importance for the enterprise.
What are "primary documents"?
Each event of the economic life of the organization must be confirmed by paper. It is formed at the time of the operation or immediately after its completion. Compilation of transactions, accounting is carried out on the basis of information specified in the primary accounting documents of accounting. Their list is large. In the article we will consider the main, most frequently used documents.
Why do you need a primary?
Primary documentation is an integral element of accounting. As mentioned above, it is formed at the time of the transaction or immediately after the operation is completed and is a proof of the reality of one or another fact of the economic life of the enterprise.
The list of primary accounting documents for one transaction may include:
- Contract.
- Score.
- Cashier's check or other payment document.
- Waybill.
- Certificate of completion.
Mandatory details
Currently, there are standardized forms of primary accounting records. They are used to reflect information about different operations, respectively, the list of columns in them is different. Meanwhile, all primary documents contain uniform mandatory details. Among them:
- Company name.
- The name of the document (for example, "Account cash warrant").
- Date of formation.
- The content of the operation for which the document was compiled. For example, when filling out an invoice, the corresponding column may indicate “Transfer of materials for processing”.
- Cash and physical indicators. The former are used to reflect the cost, the latter to the quantity, weight, etc.
- Positions of responsible employees ("chief accountant", "storekeeper", etc.).
- Signatures of persons involved in the transaction.
Important point
The primary document containing all the required details has legal force.
Please note that properly executed papers can be used in litigation as evidence of the validity (or unreasonability) of claims. Many documents are compiled by contractors. It is necessary to carefully check the correctness of registration and in no case to put signatures for suppliers (contractors, etc.) if they did not.
It is necessary to carefully store the primary documentation.
Do I need a print on the primary?
In practice, many counterparties make claims about its absence on the TTN form and some other documents. Recall that since 2015, most organizations are exempted from the obligation to have a seal. Such enterprises may use it at their discretion. If it is, then information about its availability must be recorded in the accounting policy.
In the event that the counterparty insists on the use of the seal when registering the primary, and the company has the right not to place it legally, the counterparty needs to send a written notice with links to the regulations governing this issue.
Contract
If the counterparty is a long-standing partner, then it is quite possible to conclude an agreement on several transactions. In this case, it is important to clearly state the terms of fulfillment of obligations, the sequence and procedure for settlement, and other nuances. An agreement may be drawn up for the sale of goods, the provision of services or the performance of work. It is worth saying that civil law allows for the oral conclusion of an agreement. However, in entrepreneurial activity, as a rule, written forms of contracts are used.
Score
In this document, the supplier indicates the amount to be transferred to the counterparty for a product, service or work. When making a payment, it is assumed by default that the entity agrees to the transaction.
The invoice must include:
- Title of the document.
- Name of services (goods, works) for which payment is made.
- Cost.
- Total amount.
- Payment details.
Currently, the entire list of accounting documents is contained in the "1C" program, therefore, their execution is carried out automatically.
Please note that the account is not of particular value to regulatory authorities. In it, the seller fixes the set price. From the position of an accountant, an account is the most important primary document on the basis of which accounting entries are formed.
An invoice acts as a type of invoice. This paper has a special line to indicate the amounts of VAT.
Billing Documentation
You can confirm the fact of payment by cash receipt or other similar document. Payment confirms the fact of payment for the delivery of products, services, work. The specific type of document is selected depending on the method of payment: in cash or by bank transfer.
One of the most popular settlement documents is considered a payment order. It represents the order of the account holder to make the bank transfer funds to the specified account. The document can be used in payments for services, goods, for the payment of an advance, repayment of a loan, etc.
In case of deductions to the budget, field 22 "Code" is filled. In the payment order, this column indicates the UIN (unique identifier). Thanks to him, the fiscal authority recognizes the payer.
The "Code" field in the payment order may be filled out differently. It depends on how the subject fulfills the obligation to the budget: voluntarily or at the request of the supervisory authority.
Waybill
The TTN form is executed by the shipper. A waybill is the basis for the transfer of goods to the recipient. A document is prepared in 4 copies. According to TTN, the seller takes into account the sale, and the buyer receives the delivery of the goods.
Please note that TTN is compiled during the transportation of goods by the company’s own forces. If the transportation is carried out by a third-party company, blank 1-T is issued.
Another important point: the information in the TTN should coincide with the information in the account.
Certificate of completion
This document is drawn up between the customer and the supplier. The act is a confirmation of the performance of work, the provision of services at an agreed cost within the time period established by the agreement. Simply put, this is the report of the contractor to the customer.
Currently, the unified form of the act is not approved. The enterprise has the right to develop the form independently and fix it in the accounting policy.
The main details of the act are:
- Number and date of registration in the accounting documentation.
- Date of preparation.
- Details of the contract in accordance with which the act is formed.
- Duration, scope, cost of work.
- Details of the account by which payment will be made.
- Name of customer and contractor.
- Signatures of participants in the transaction.
The act is always drawn up in duplicate.
Form M-15
This abbreviation is used to denote an invoice for the release of materials to the side. It should be noted that this document is not mandatory, but is often used by enterprises.
An invoice for the release of materials to the party is drawn up if necessary to transfer values from the main (head) office to remote units or to other companies (if there is a special contract).
Rules for registration f. M-15
In the first part of the paper, a number is affixed, in accordance with the document circulation of the enterprise. The full name of the company and OKPO should also be indicated here.
The first table reflects the date of preparation of the document, the operation code (if the appropriate system is used), the name of the structural unit, the scope of activity of the company issuing the invoice.
Similarly, information about the recipient and the person responsible for the delivery is indicated. The following is a link to the document according to which the invoice is issued. This may be a contract, order, etc.
In the main table, columns 1 and 2 indicate the accounting sub-account and the analytical accounting code of all materials to be written off.
Further in columns 3-15 the following data is entered:
- name of materials indicating individual characteristics, brand, size, grade;
- item number (if it is not, the cell is not filled);
- unit code
- name of the unit of measurement;
- quantity of goods transferred;
- information about the actual objects released from the warehouse (filled by the storekeeper);
- total cost of materials;
- Price without VAT;
- Amount of allocated VAT;
- total cost with VAT;
- inventory number of materials;
- passport number (if available);
- record number in accordance with the account card.
The invoice is signed by the accountant, the employee responsible for the release of values from the warehouse, and the recipient.
Advance reports in "1C"
The formation of reporting documents is one of the most common actions of an accountant. Many cash settlements are executed in advance documents. Among them are travel expenses, household purchases, etc.
Often, employees receive funds from the cash register for household expenses. After acquiring the necessary values (for example, stationery), employees report and provide accounting documents with supporting documents.
The accountant, in turn, must record all expenses in the accounting system. You can open "Advance reports" in "1C" in the "Bank and cash desk" section, in the "Cashier" subsection. The introduction of a new document is carried out by the "Create" button.
At the top of the form are indicated:
- Company name.
- Warehouse, on which newly arrived values will be capitalized.
- Employee reporting for funds received under the report.
The document contains 5 bookmarks. In the "Advances" section, you should select the document by which funds were issued:
- Money document.
- Account cash warrant.
- Write-off from the account.
If goods were purchased with the funds issued, they are reflected on the bookmark of the same name. In the "Container" section indicate information about returnable containers (for example, bottles for water). The tab "Payment" reflects information on cash paid to suppliers for the acquisition of the facility or issued against an upcoming delivery.
In the section "Other" data on travel expenses are indicated: per diem, expenses for fuel and lubricants, tickets, etc.
Universal form
In the list of primary accounting documents of accounting there is one paper that can be used in a variety of situations. It is used in the preparation of both accounting and tax reporting. This is an accounting statement. The form is required, if necessary, to correct the mistake made. In addition, the document is necessary for transactions requiring clarification, reflection calculation, confirmation of transactions, if other papers are missing.
Nuance
It is worth saying that the company has the right to confirm transactions that do not require the registration of standard (standard, unified) forms, not using a certificate, but through independently developed primary accounting accounting documents. Their list, however, should be enshrined in the financial policy of the company.
Rules for compiling a certificate
A single unified form has not been approved for this document. Accordingly, specialists can compose it in a free form or use templates developed at the enterprise. Among the mandatory information that the certificate should contain, it should be noted:
- Information about the enterprise.
- Date and reasons for compilation.
- Primary accounting documents and accounting registers to which the certificate is attached.
- Signature of the responsible employee.
You can write on an ordinary A4 white sheet or on a company letterhead.
When drafting, you must be very careful not to make mistakes. The more detailed the reference, the less additional questions arise from the reviewers.
The document should, of course, contain only reliable information. If during writing errors are detected, it is more advisable to draw up a certificate again.
Storage Features
Everything related to the primary accounting documents should be kept at the enterprise for at least 5 years. The calculation of this period starts from the end date of the reporting period in which the paper was issued.
Additionally
The primary may be issued in paper or electronic form. Recently, more and more enterprises prefer electronic document management. This is understandable: it takes much less time to process and send papers.
Electronic documents must be authenticated with a digital signature (enhanced or conventional - by agreement between counterparties).
Responsibility
Primary documentation is the most important element of the economic life of an enterprise. In its absence, the company expects serious sanctions from regulatory authorities. Fines will be imputed in case of errors in the primary documentation, false information.
Violation of the requirements entails punishment not only by the Tax Code, but also by the Code of Administrative Offenses. If there are grounds, the perpetrators can be prosecuted.
Conclusion
In the work of the enterprise a variety of documents can be used. However, some of them may have a unified form, and some may be developed independently by the company. Regardless of this, however, all mandatory details must be present in the documents.
Some enterprises practice using combined documents. We are talking about unified forms, supplemented in accordance with the specifics of the organization.
It is important to reflect the selected types of primary documentation in the accounting policies of the enterprise. In the process of the company may need new documents. If they are developed by the enterprise, then they should be mentioned in the accounting policy.
Please note that the counterparty can also independently develop certain forms of securities. In the financial policy it is necessary to indicate that the company accepts such documents from counterparties.
Organizations may not use unified forms of primary documentation to record many operations. However, if we are talking about cash transactions, they are executed exclusively by approved warrants and other payment documents.