In different areas of activity of individuals and legal entities, a document classification system approved in the Russian Federation is used. Compilation, storage, circulation and use of securities involved in such discipline as paperwork. In this article we will study all its aspects. Consider the concept and classification of documents, their functionality and other aspects of the issue.
Record Keeping: General Provisions
To begin with, it should be noted that documentation is a special area of activity, which consists in the design, formation, storage and processing of papers. It is on how the document looks and the information in it, how the organization of work with it is implemented, the timeliness and correctness of the adoption of one or another managerial decision, representing a certain degree of importance, largely depends. Papers take into account and reflect the activities of enterprises, companies, firms. In this regard, paperwork is a prescription of the law. In the process of conducting audit checks, those documents that record the activities of the company are primarily exposed.
Legislative framework
Before analyzing the types of documents and their classification, it is advisable to familiarize yourself with the legal framework. Thus, the Federal Law, which regulates information and their protection, establishes the mandatory documentation of information and defines a number of basic settings. The named normative act is also intended to regulate relations arising in the development and subsequent use of information technology. It should be noted that the mandatory documentation is established by other laws. In particular, the Civil Code of the Russian Federation determines the legal framework for activities and the corresponding procedure for paperwork. The Tax Code of the Russian Federation establishes standard tax-related securities, which also constitute one of the classification of documents. Through them, accounting is provided for the commercial work of individuals and organizations, as well as the timeliness of tax payments and fees to the state budget.
In addition, the current Law defines samples of securities. So, the Civil Code of the Russian Federation provides requirements for the content and composition of constituent contracts, agreements, charters, and so on. The normative acts establish the forms of those documents that are to be sent by various methods used today.
Classification of documents of the Russian Federation
It is worth noting that the administrative system of office work of the Russian Federation includes a multi-level classification. It is advisable to consider it in more detail. The main classification of documents involves the following components:
- Organizational and administrative papers. It is advisable to include decisions, protocols, instructions, charters, orders, regulations.
- Reference papers included in the classification of general documents. We are talking about references, memos, acts, telegrams, letters and so on.
- In terms of personnel. It is important to note that this classification of documents includes statements, work books, characteristics, contracts, orders and more.
It is customary to single out such forms of documents as individual, screen and standard. The presented samples constitute their classification of documents for the intended purpose.
Other types of documents
It is worth knowing that the content of documents can be simple and complex. Classification of accounting documents at the place of adoption implies the presence of external and internal securities. Judging by their origin, they distinguish between personal and official documents. According to the shelf life, it is customary to classify securities as permanent, as well as more or less than 10 years. In accordance with the sign of publicity, a special classification of regulatory documents has been adopted, implying the presence of secret and unclassified papers. It should be added that the first group includes confidential and top secret documents. According to the fixing technique, it is customary to distinguish between sound, handwritten, electronic, graphic, photo and film materials and so on. The latter grouping is also called the classification of documents by characteristics.
Urgent and non-urgent documents
Papers may be classified as urgent or non-urgent. According to the stages, it is customary to allocate drafts, extracts, originals (in other words, originals), as well as copies. State documents are included in a separate category. In accordance with applicable law, authorized structures issue instructions, orders, instructions, directives, decrees, decrees and decisions.
Primary documents
It is advisable to consider a sufficiently voluminous category of primary documents separately. This includes papers with initial information obtained in the process of research, development, observation and other social activities. It should be noted that the primary documentation in accounting is formed during operations of economic importance. It acts as evidence or evidence of certain facts that have already been implemented. The group of source securities includes, for example, certificates, acts, invoices, warrants, etc. For most of them, special unified forms are approved. For example, to date, special forms of documents have been established for accounting for trading operations, fixed assets, cash payments and labor.
Details of documents
If there is no unified form for this or that paper, the company forms an internal form. Nevertheless, in any case, there must be certain details:
- Title of the document.
- Date of preparation.
- The name of the organization.
- The essence of the operation of economic importance.
- Meters
- List of employees who act as responsible.
- Personal signatures of authorized employees.
Internal paperwork
In accordance with the instructions of the management of the structure and on the initiative of the heads of independent departments, the development of various provisions is relevant. This grouping of securities includes model and individual acts. It is worth noting that the content of the latter relates primarily to management units, departments, workshops, which are part of the organizational structure of the company. Typical documentation, as a rule, concerns the workshops of the main production.
You need to know that the draft regulation is formed by the contractor, after which it is agreed with the legal department of the company. In case of any objections or comments, they shall be stated in a separate paper or on the second copy of the current one. A key administrative act at the enterprise is the order of the director. With the help of this document, the structure’s activities, decisions and instructions, various kinds of events, work results or audit results can be formalized.
Report, explanatory and business note
A memorandum is a document that sets out a particular fact or question, conclusion or proposal. It is worth knowing that it can be directed to the leadership of the organization or to a higher structure. A memo should be understood as a kind of letter, one of the forms of internal type of correspondence in a company. As a rule, it is sent from structural units to absolutely any addressee of the company. The exception here is direct guidance. It must be borne in mind that a memo can be sent by a specific company official. The named document may be determined by informative, proactive or reporting nature.
The explanatory note should be considered as paper, which serves as an explanation of the content of certain provisions of the main act (program, report, plan). In addition, she may explain the reasons for the failure to fulfill the instructions of the management or violation of discipline.
Instruction manual
Instructions are currently classified into two groups. Documents that are included in the first category, govern the procedure for the execution of a process in the enterprise, in which officials, departments and so on take part. It should be noted that it is job descriptions (the second group) that determine the rights, duties, responsibilities and functionality of specific workers. These papers can serve as an explanation of the procedure according to which the requirements of orders and laws (decrees, orders, etc.) should be followed. It is worth adding that job descriptions can be of a certain or permanent duration. However, perpetual securities in any case are reviewed and checked every 3-5 years.
Conclusion
So, we examined the concept, the basic classification of securities and other aspects of the topic. In conclusion, it should be noted that today office work in the Russian Federation is a fairly developed category. At the present stage of human life, this activity includes ensuring the competent and timely formation of the necessary documents, as well as the organization of work with acts (namely, receipt, transfer, processing, preparation, control, storage, registration, systematization, preparation for archiving and destruction ) Regulation of office technology is implemented in accordance with a number of areas. It is advisable to include standardization, legislative regulation, as well as the formation of legal and regulatory and methodological acts of national importance.
One way or another, the organization and subsequent management of office work requires the mandatory presence of special skills and professional knowledge. So, for the implementation of this work, companies create the appropriate departments or services. It is worth noting that in small firms, secretaries are involved in paperwork, and employees authorized by the manager are responsible for the state of the company's documents. In any case, each grouping of documents should have its own place. Usually they are stored in special fireproof cabinets. Finally, disciplinary sanctions may be applied to employees for improper record keeping. This should be remembered when applying knowledge in practice.