Work at all enterprises, as a rule, is accompanied by the compilation of relevant primary documents. This is necessary in order to subsequently correctly take into account all expenses incurred. One of these documents is the well-known act of work performed. Compose it in almost any enterprise, regardless of ownership. To avoid undesirable errors in the future, you must first carefully consider the example of an act of work performed and study the basic rules for its design.
Document Content
Any work is considered completed only if this fact is documented. In addition, the costs incurred by the contractor must be taken into account by accounting. An example of an act of work performed in the article clearly shows how it should look.
Suppose that the customer turned to the contractor with a proposal to perform a specific work or provide a specific service. Both parties will have to complete the completed order for bookkeeping. It is difficult to make a concrete example of the act of completed work, which in this case is being drawn up, since usually in the enterprise its form is developed independently, based on the basic requirements of the accounting policy of this company. But such an act should contain several mandatory details:
- name and date of execution of the document;
- full name of both organizations (contractor and customer);
- the name (clear wording) of the services rendered or works performed;
- volume of service (or work) in cash and in kind;
- Name and position of representatives of both parties;
- their personal signatures certified by company seals.
Any example of an act of work performed demonstrates not only the fact of execution. He also confirms the absence of claims from the opposing party in this regard. Information about this must be present in the text of the document.
Legal relevance
What does the acceptance certificate of completed work mean for both parties? For the contractor, this is confirmation that he has fulfilled his obligations to the customer. In fact, such a document can be considered a detailed report on the work done. Therefore, it should clearly reflect:
- all types of work performed;
- their total cost;
- deadlines (start and end);
- lack of customer complaints.
In the text of the act, all these points should be consistently reflected. The absence of one of the listed indicators may lead to the fact that the document as a whole will be invalidated.
For the customer, the acceptance certificate of work performed is an official confirmation of planned expenses. After signing such a document, he can safely transfer the specified amount to the contractor. For both parties, this will mean the end of the transaction. Any claims arising after this are not subject to consideration.
Contractual obligations
It is much easier to draw up an act on the performance of certain works, if they were agreed in advance by a separate contract. This makes it easier for both parties. The contractor will not need to specify each type of work, and the customer will only have to accept the final result and verify the total amount with that specified in the source document. A sample certificate of work performed under the contract can be considered on any specific example.
In the photo in the article, for example, it is clearly visible that in the column “name” there is no list. It simply indicates that the work was carried out in accordance with a specific contract. More details are not required in this case.
In addition, such an act must necessarily have a “cap” similar to that which is present in the main contract. It contains the names of both counterparties and their representatives, indicating the documents on the basis of which they carry out their activities. In the end, it must be noted that all work has been completed in full, without violating the agreed deadlines, and the receiving party has no complaints regarding their quality. Like the contract itself, the act is also usually drawn up in duplicate.
Documentation of work in construction
We should also pay attention to the act of completed construction work. There are subtleties. To begin with, it is worth noting that the legislation of Russia has not approved any unified form of such acts. Nevertheless, there are two types of documents that are necessarily filled in such cases.
These include the forms:
- KS-2. It directly reflects only the fact of the performance of this type of work. Moreover, each enterprise can independently develop for itself the form of such a document, the most convenient for filling out.
- KS-3 is, in fact, a certificate of costs and the cost of work performed by the contractor. It is intended for bookkeeping and tax accounting.
Both documents are used for acceptance of almost all types of construction and installation works. The absence of at least one of them can be regarded as a gross violation of the accounting of expenses, income and taxation, for which penalties are provided.