The requirements contained in the Law “On Accounting” state that every fact of economic life is subject to registration in a primary accounting document. What constitutes a “primary document”, how it is drawn up, and who in the company should be entrusted with the responsibility for preparing documents, we will consider in the article.

What is primary documentation and for what purpose is it compiled?

The primary document is documentation that confirms the implementation of business transactions. Documents must be drawn up in the same sequence as the events that occurred.

Decor primary documents in accounting is a necessary requirement for maintaining business accounting. However, today the requirements for primary documentation completely different ones are presented. So, starting from 2013, the obligation to use unified forms of basic documents accounting cancelled. Now companies have the choice of using documents already developed by the state in their activities or approving them independently, taking into account the needs of the organization. However, if the use of the primary document is determined not by the State Statistics Committee, but by other regulatory documents, for example, the “Procedure for Conducting Cash Transactions,” these forms are mandatory for use.

The importance of an organization's primary accounting documents cannot be underestimated. Errors identified in the primary data do not allow us to determine the correct tax base required for calculating tax payments. As a result, not only misunderstandings with the inspection may arise, but also grounds for the imposition of penalties.

In order for the company not to have to defend its position in a dispute with tax authorities, it is necessary to pay sufficient attention to the procedure for preparing accounting documents.

Requirements for registration of the “primary”

The main requirement for registration of the “primary” is the mandatory presence of all details.

All documents contained in the Album of Unified Documents already contain mandatory information. However, if a company uses its own sample forms, it is necessary to ensure that they contain all the information required to be disclosed.

For the most part, each primary document consists of three parts:

• Header;
• Main part;
• Design part.

The header is intended to reflect information about the document being drawn up, the organization that issued it and its counterparty, namely:

• Name of the primary document;
• The code of this form is in accordance with the OKUD classifier. In practice, this field is often left blank due to the fact that there are no sanctions for this from the tax authorities;
• The date of the accomplished fact of economic life;
• Name of the organization that compiled the document;
• Organization code in accordance with the OKPO classifier;
• Name of the unit responsible for the business transaction (indicated if available);
• The name of the unit of measurement in accordance with the OKEI classifier, as well as the currency of the transaction performed.

The main part of the primary accounting document can be presented in both tabular and text format. This document element requires the following credentials to be reflected:

• Detailed content of the fact of economic life that occurred. The company will need to write this clause in such a way that minimal amount words to contain maximum useful information;
• Codes and indicators in monetary and physical terms.
• The transaction amounts and, if there is tax, are shown on a separate line.

The final stage of preparing the primary document is the collection of signatures of persons responsible for the fact of economic life. In addition to the employee’s full name, it is necessary to indicate:

• Positions of employees responsible for the correct execution of the document, the completeness and accuracy of the information reflected in it;
• Original signatures of the parties;
• The date of preparation of the primary document, the position of the actual executor of the operation, his signature and full name, as well as contact information.

Do I need a seal on primary accounting documents?

When preparing accounting documents, many questions arise regarding the seal imprint. The doubts of organizations became especially relevant after the requirement for the mandatory presence of a seal was canceled in 2015.

As for a certain list of primary documents on which a seal impression is necessary, in practice this requirement is implemented in several cases:

1. When the document contains the designation “M.P.”, indicating the place for the seal imprint;
2. When the requirement for an imprint is determined at the level of Russian legislation;
3. When the requirement for an imprint is provided for in the primary document.

However, it is important to note that determining whether printing is required on a specific primary document or not is necessary only for those companies that continue to conduct their business using printing.

Typical errors in primary documentation

Due to the fact that on the basis of the primary accounting documentation in the company, the tax base is formed and taxes are calculated, tax authorities closely monitor the correctness of the documents and the reliability of the information reflected in them. Most typical mistakes when preparing the “primary” are:

• Use of forms not approved by the company. When the tax inspectorate comes to an organization with an audit, the first document they ask for is the accounting policy. It is in it that the fact of using independently developed document forms should be recorded;
• Absence of mandatory disclosure details in the form;
• Absence of mandatory information in the form cells;
• Arithmetic errors during compilation. This violation often occurs only in the “primary” form, which is filled out not electronically, but manually, since the formation of a document using computer programs helps prevent errors in calculations;
• The correction was made in cash documentation contrary to legal requirements;
• In cells that are required to be filled in, but for which information is missing or numeric values indicators are equal to zero, no dashes are entered.
• The document was signed by an unauthorized person. In practice, the company must have a manager’s order defining the list of persons who have the right to sign certain primary accounting documents. Accordingly, if the “primary document” is signed by a person who does not have such right, the document is considered invalid and has no legal force.

How to correct errors in primary documentation

First of all, we note that it is possible and necessary to correct the “primary” document, since unreliably reflected information poses a greater danger to companies than a corrected document. However, it is not possible to make corrections to all accounting forms of documents.

In accordance with the requirements established for the preparation of primary cash and banking documents, adjustments to this category of forms are prohibited.

As for all other primary documentation, corrections are permitted.

In this case it is necessary to follow simple rules, allowing you to adjust the document without compromising its visual presentation.

The bottom line comes down to this:

• An incorrect entry must be carefully crossed out.
• Please include the latest information next to the correction.

Only authorized employees can make corrections to primary documents. As a result, the correction made must be certified by the signature of a responsible employee of the company.

Duration x loss of primary documents in the organization

The organization is responsible for storing primary documents. But for different categories of documents, different periods are established during which the completed documents must be stored in the company.

The minimum shelf life of “primary” is five years. However, for personnel records, the period during which the documents must remain in the company is 75 years.

At the same time, the organization must provide suitable conditions for storing documents, as well as to prevent unauthorized corrections to be made to forms. IN general case Responsibility for the safety of primary accounting documentation should be assigned to the head of the company.

Primary documentation occupies a fairly important place among all the documentation maintained by the accounting department. It is constantly checked by the tax service and must be drawn up in accordance with the necessary norms and laws in force in the Russian Federation. What relates to primary documentation, how to formalize and compile it correctly, so as not to have problems with it later tax office Let's look at it in our article.

Primary documentation in accounting - what is it?

Primary documents are the basis upon which accounting entries can be made and entered into the general register. This is an important part of the management documentation of an enterprise or organization.

In all enterprises that the state forced to keep accounting records, business transactions must be formalized in accordance with the primary documentation. A business transaction is understood as any activity of an enterprise that entails the movement of funds or the structure of its assets.

According to the accounting law, the preparation of primary documentation must occur simultaneously with business actions, that is, it must be immediately documented. But if this is not possible, you can make documentation immediately after the end of the action.

Primary documentation can be drawn up both on paper and in in electronic format. But in the second option, all papers must be certified with an electronic signature, otherwise they simply will not have legal force. But, if the contract clearly states the presence of a paper version of the document, then it must be available.

Primary documents will be preserved for 4 years. During this period, the tax office has the right to request them at any time to check you and your counterparty. You should be especially careful about the documents in which you buy anything. Remember, it is thanks to them that you will be able to go to court if the need arises.

Separation of documents by business stage

All transactions carried out by an enterprise or organization can be divided into 3 stages:

1. Discussion of the terms of the deal. At this time, you must discuss all the nuances and come to a common opinion. The result of this stage will be the signing of an agreement and the issuance of an invoice for payment.
2. Payment according to the deal. It must be confirmed by an extract from your current account if the payment was made by bank transfer, or by checks and strict reporting forms if the payment was made in cash.
   The second option is often used by employees of an organization when they take funds on account.
3. Receipt of paid goods or services. There must be evidence that confirms that the goods were received or the service was provided, otherwise the tax service simply will not allow you to reduce the amount of tax collection.

Confirmation may be a bill of lading or a receipt in the case of receipt of goods, or a certificate of completion of work in the case of provision of a service.

What documents are required?

Depending on the operation that will be carried out, the list necessary documents may vary. Let's look at the most common list of required papers. Typically, all documents are prepared either by the contractor or the supplier of goods.

The list of documents looks like this:

Features of the accounting register

After the primary documents have been prepared, they are checked for form and content. After this, if everything is done correctly, they are formalized, and the economic grouping of the data contained in it takes place. common system accounting. To do this, all information about the balance of the company’s property, cash, and business transactions from primary (free) documents is transferred to accounting registers.

The accounting registers themselves are specialized tables that are made in a strictly specified form, in full accordance with the economic grouping of information about the company’s property and the sources of its occurrence.

All existing registers are divided into 3 groups:

• By appointment. Depending on this criterion, registers are divided into chronological, systematic, and combined. Each individual type has its own order of data saving.
• Based on the generalization of data, registers are divided into integrated and differentiated. Each can be considered from the particular to the general, or vice versa, from reporting to primary documents.
• By appearance. They can have an almost arbitrary shape: a book, a magazine, a card, printed sheets.

Accounting registers must have:

• Full title.
• The specified period of time for registering business transactions and to which billing period it relates.
• Signatures and initials of responsible persons. This makes it possible, in the event of an controversial issues find and indicate the persons who took part in the transaction.

Conducted business transactions must be reflected precisely in the period in which they were carried out. If documentary reflection cannot be done directly during a business transaction, then registration must be done immediately after its completion.

In general, accounting registers are created in order to accumulate and systematize information about primary documents accepted for registration, to display financial statements. If the financial and primary documentation of the enterprise is stored in printed form, then at the request of other participants in business operations or law enforcement(if it is within their competence) copies must be provided by the person who compiled them and presented them for signature.

1c accounting primary documentation

During financial management - economic activity An accountant will have to work with a huge amount of documentation. These are various forms, contracts, reporting documentation, estimates and calculations. Some of them are not of great importance and are secondary, but there are also very important documents in which even a minor mistake can lead to disastrous consequences for the entire enterprise and for individual officials. These are the primary documents of the organization.

With the help of the 1C program you will be able to control and operate them much easier. Its functions include management of shipping and monetary documents, warehouse documents and those related to retail trade.

To date software 1C company occupies a leading position among accounting programs that are constantly used in our country.

Among the most popular 1C functions are the following:

• Full automation of all types of accounting.
• Calculation wages employees.
• Personnel and production accounting management.

The program has a large number of modes and settings, with the help of which you can completely customize it for yourself, adjust it in a way that is convenient for you.

Preparation of primary documentation is a complex and painstaking task, but simply necessary. Modern computer technologies and highly qualified employees will help you. If you approach it with all responsibility and knowledge of the matter, then there will be no problems.

In contact with

The accuracy of accounting and further conclusions from it depends on the quality of the primary document and the information it contains.

The information contained in the primary documents accepted for accounting is accumulated and systematized in accounting registers, the forms of which or the requirements for which are approved by the authorized body. Data from accounting registers in grouped form is transferred to the financial statements.

Management determines the persons authorized to sign accounting documents. In this case, a hierarchy of signatures can be established depending on the position held, the amount of money, the scope and nature of the operation.

Entrepreneurs or organizations using electronic signatures, must establish appropriate safeguards and controls regarding the right to use and access electronic signatures.(17)

Requirements for preparation of primary documents

1. Entries in primary documents must be made in ink, crayon, ballpoint pen paste, using typewriters, mechanization and other means that ensure the safety of these entries for the period of time established for their storage in the archive.

Do not use a pencil for writing.

• 2. Documents must be prepared neatly, text and numbers must be written clearly and legibly.
• 3. All details must be filled out in the document. If any details are not filled in, a dash is placed in its place. Mandatory details must be filled in.
• 4. In monetary documents the amount is indicated in numbers and in words.
• 5. Primary documents must be certified personal signatures head of the organization, chief accountant or authorized persons.
• 6. Primary documents must contain transcripts of signatures of authorized persons.
• 7. Primary documents must be affixed with the seal of the organization, if this is provided for by the form and current legislation. (18)

The head of the organization must, in agreement with the chief accountant, approve in the form of an order the list of persons who have the right to sign primary accounting documents.

Timely and high-quality execution of primary accounting documents, their transfer within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.

The movement of primary documents in accounting (drawing or receiving from other business entities, acceptance for accounting, processing, transfer to the archive) must also be regulated by a schedule, which is approved by order of the manager.

To warn both managers and performers from unforeseen negative consequences and to save time when searching for information, it is necessary after receiving regulatory documents create a database for registering primary documents.

This means that all primary documents written out and filled out in the accounting department must have their own identifier - a code (one-time, unique number), which is assigned to them upon mandatory registration in one of the registration journals, which must be opened at each enterprise.

Procedure for drawing up documents:

• -compliance with all established details and forms of documents;
• -accuracy and clarity of presentation of the content of completed business transactions in documents;
• - timely execution of business transactions, clear, neat and legible writing of text;
• -strikethrough free seats in the absence of props;
• -indication of amounts in figures and words in all valuable documents; crossing out errors so that what has been crossed out is visible, and certifying the correct text with the signature of the person who prepared the document;
• -corrections are not allowed.(27)

Primary documents created using a mechanized method require special confirmation of the reliability of the received data, i.e. authorization and protection of registered data from unauthorized receipt of information about them. Any type of document can be transmitted by fax, but not a primary accounting document, because it does not have confirmation of its authenticity. Responsibility for the timely and high-quality creation of documents and their transfer within the established time frame for subsequent reflection in accounting lies with the persons who prepared and signed these documents.

Primary accounting at a manufacturing enterprise is the information basis for management, the quality of which directly depends on the quality of accounting. Primary accounting is a complex of information and logical operations with documents accompanying any material and financial flows and their elements from input to output of production and economic facilities of the enterprise and the company as a whole.

Thus, primary documents are carriers of information about all production and economic objects and subjects and their interactions and allow for a comprehensive assessment of all control factors: quantitative, qualitative, financial.(12)

1. Each fact of economic life is subject to registration with a primary accounting document. It is not allowed to accept for accounting documents documents that document facts of economic life that have not taken place, including those underlying imaginary and feigned transactions.

2. Mandatory details of the primary accounting document are:

1) name of the document;

2) date of preparation of the document;

3) the name of the economic entity that compiled the document;

5) the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;

6) the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the accomplished event;

(see text in the previous edition)

7) signatures of persons provided for clause 6 of this part, indicating their last names and initials or other details necessary to identify these persons.

3. The primary accounting document must be drawn up when a fact of economic life is committed, and if this is not possible, immediately after its completion. The person responsible for registration of the fact of economic life ensures the timely transfer of primary accounting documents for registration of the data contained in them in registers accounting, as well as the reliability of this data. The person entrusted with maintaining accounting records and the person with whom an agreement has been concluded for the provision of accounting services are not responsible for the compliance of primary accounting documents compiled by other persons with accomplished facts of economic life.

(see text in the previous edition)

4. The forms of primary accounting documents are determined by the head of the economic entity on the recommendation of the official responsible for maintaining accounting records. Forms primary accounting documents for public sector organizations are established in accordance with the budget legislation Russian Federation.

(see text in the previous edition)

5. The primary accounting document is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

6. If the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document to another person or to a government body on paper, the economic entity is obliged, at the request of another person or government agency at your own expense, make hard copies of the primary accounting document compiled in the form of an electronic document.

7. Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.

8. If, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are seized, copies of the seized documents, made in the manner established by the legislation of the Russian Federation, are included in the accounting documents.