Primary accounting documents: list and rules of execution

Primary accounting documents are used at each enterprise. All of them are important in their own way and must be taken into account in the work. They are drawn up in accordance with the forms of primary accounting documents of accounting registers. Their full list and design rules are presented in this article.

Design Features

Speaking of primary documents, they mean those papers that are responsible for each of the economic events that occurred at the enterprise. Making this kind of documentation, each accountant must remember that there are no concrete and clearly fixed forms of primary documents and accounting registers. The choice lies with the company. It is it that decides which of the possible forms is convenient for him to use in his activities. It is also important, when filling out the form of primary accounting documents of accounting, indicate all the details. They just have a mandatory list from which nothing can be excluded. It is worth noting that information about what form of primary accounting documents the company uses should be indicated without fail in the accounting policy of the company. This is a very important point.

List of primary accounting records

The primary list includes nine important papers:

1. Packing list.
2. Settlement forms.
3. Record of acceptance.
4. Documents on the movement of fixed assets.
5. Money orders.
6. Papers on cash transactions.
7. Expense report.
8. Accounting information.
9. Offset Act.

This list of primary accounting documents is generally accepted and is used at all enterprises.

Packing list

This primary accounting document is intended to reflect all movements of inventory items. The invoice must contain the data also recorded on the invoice. It is worth noting that this paper must be executed in duplicate. The certification of this document uses the signature of the head and seal of the organization. As for the form of registration of the invoice, then usually enterprises use TORG-12. Usually it is used by wholesale companies. The details of the contract on the basis of which the transaction is carried out, as well as the details of the waybill must be prescribed in the form. It also includes information about the participants in the operation and the goods being transferred. In the consignment note should be recorded information on the attached papers. As for the signatures, they are put on both sides. It is important to know that those organizations whose work does not involve the use of the press have the right not to certify this type of document.

Settlement forms

Settlement and payroll is compiled according to the form T-49. The form of this primary accounting document is indicated by number 0301009. Its use is limited only to enterprises conducting budget or state-owned activities. According to this document, the full and further payroll of employees is made. The main data of this type of form are timesheets, tariff rates, deductions and offsets. Other organizations, as well as individual entrepreneurs, issue salaries to their personnel in the form of 0504401. The basis for accruals here is also a time sheet. The need for this documentation is determined by the need to reduce document flow in the organization. This primary accounting document is compiled by accounting staff, who, after preparing the papers, transfer them to the cashier. After all the funds prescribed in the document have been issued to personnel, it should be returned to accounting. The form submitted to the cashiers must be signed by the head of the enterprise.

Record of acceptance

The reason for the preparation of this primary accounting document is the transfer to the customer of the work or services performed by the enterprise. He confirms that all the agreements are observed and that the customer is satisfied with the results. The form of the act does not have a mandatory established format. But there is a list of data that it should contain. It includes such marks as the name of the company, the date of formation of the document, the reflection of the person who drew up the document, the format of work, position and signatures of those responsible. There is also a unified form of KS-2. It does not apply to all types of work or services. it can be used only on condition that the contractor is engaged in capital construction. If this form is finalized, it can be used during construction and installation works at civil or residential facilities.

Documents on the movement of fixed assets

In this case, employees of the enterprise use the following types of primary documentation:

• Form OS-1 - an act describing the fact of acceptance or transfer of fixed assets. This form of primary accounting documents is used in case of transfer of objects. It is worth noting that buildings or structures do not apply to them.
• OS-1a - this form applies to buildings or structures.
• OS-4 - is issued in case of write-off of fixed assets of the enterprise.
• INV-1 is an inventory inventory. Suitable for recording the fact of the inventory.
• INV-1a - suitable for cases of inventory of intangible assets.

Each of these forms has a uniform form. Its use is mandatory in the preparation of primary accounting documentation.

Money orders

This paper is drawn up in accordance with the OKUD 0401060 form. When forming the form, several stages of filling should be followed:

1. Enter the number and date of payment.
2. Indication in the special column of the type of payment. In this case, you can use such a note as "Urgent" or "Mail".
3. Prescribe payer status. There are 28 codes from 01 to 28. These can be taxpayers, banks, credit organizations and others.
4. Enter payment amount. It must be written in words and numbers.
5. As the details of the sender should indicate the TIN, KPP, name, bank details.
6. You should also prescribe the same details of the recipient.
7. This stage involves specifying additional codes and ciphers - type, order and code.
8. Entering information about the subsequent payment.
9. Signing PP.

Depending on the type of payment, this form is filled out in full or in part.

Cash Operations Papers

In this case, it is possible to issue two fundamental forms. The first is a cash receipt order, the second is an expense order. So, FFP is issued in those cases when new cash is received at the cash desk. The format of this primary accounting document is regulated by the State Statistics Committee of the Russian Federation. Fill it on paper in the form of KO-1 or in electronic form. The document is signed by the chief accountant and remains deposited in the accounting department. As for the expenditure cash warrant, the features of its design are similar. Its only difference is the goal. It is filled in cases of cash disbursements. Another of its features can be called the vastness of the filling possibilities - it can be Word and Excel. The primary accounting documentation of this type is drawn up in the form of KO-2.

Expense report

Like all primary documents and accounting registers, this form is a report on the activities of the enterprise. In fact, an advance report is drawn up in cases where an employee needs to account for the funds received from the cash desk and spent on the company's needs. The main information included in this form is:

• The amount of funds received by the employee of the enterprise.
• The purpose for which the funds were spent.
• Actual expenses.
• Balances or surpluses that the employee had to pay from his budget.

These positions are certainly very important, but they are considered invalid if no supporting documents are attached to the expense report form. As for the design of this type of primary documentation, it is simplified due to the presence of a unified form. It is called - AO-1. If the company wishes to develop its own form, then this is also permitted. The most important thing is to add all the necessary details to the document. Most often, a unified form is used in the work of enterprises. A single copy is issued within three days from the date of issue of the money. The document must be approved by the head of the employee who took the report. An advance report can be submitted both in paper and in electronic form.

Accounting information

This type of primary documentation is issued under three conditions:

1. In case of need for correction of the error made in the process of forming standard accounting operations.
2. For operations requiring manual scatter of charges.
3. When registering transactions in which atypical accounting documents are involved.

Most often, an accounting statement is still used to indicate errors. This document can be called universal, as it is suitable both for the current period and for any others. The advantage of this form for the current period is the ability to maintain the correct amount of turnover. This is realized by the introduction of reversal or additional amounts. A clear established form of accounting statement applies only to government agencies. Other taxpayers are entitled to use their own form. It is only important that it includes the following information:

1. Name of company.
2. The title of the document and the date of its formation.
3. The essence of the operation.
4. Amounts and quantities required.
5. Signatures of all responsible persons.

It is worth noting that if the company plans to use its own form, then this fact should be indicated in the accounting policy.

Offset Act

The essence of this form is to reflect the repayment of mutual debts between the enterprise and the employee. In order to offset, it is necessary to fill out an act and an agreement on the behavior of this operation. The act is drawn up at the stage when the company puts forward a debt to its employee and it is convenient for the parties to set it off against the debt. If such conditions are convenient for both participants, a special agreement is drawn up, confirming the desire of the parties to set off.