1. Original documents You must provide the originals of all documents to the bank. They do not have to be left in the bank, but each copy must have a stamp corresponding to the original (matim lemakor) and an employee’s signature. The employee will put a stamp and signature only after

7.1.1. Submission of documents The procedure for state registration of termination of business activities is prescribed in Article 22.3 of the Federal Law of August 8, 2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs” (hereinafter -

Accounting is maintained continuously from the moment the enterprise is organized until its liquidation. All facts of economic life are completely and continuously reflected in the accounting accounts on the basis of primary documents confirming their legality and reliability. Documents are the primary source of accounting information. If there is no primary document, then there is no accounting record. If there is an accounting entry, but there is no primary document, then this means a gross error in accounting.

Taken together, all documents constitute documentation. Documentation serves as the basis for maintaining not only all types of business accounting, but also the information base for other functions of the management system: calculation of planned (standard) indicators of production, sales, cost, profit; rationing of production consumption of material and other resources, etc. Based on the documents, systems of operational economic and financial analysis, current control, audit and audit of the financial and economic activities of an economic entity are created. The process of recording information using standard forms is called documentation.

All accounting documents can be divided into groups according to the following criteria (Fig. 1.11).

Primary documents indicate an economic fact. They are the beginning of the accounting registration of economic facts of the economic life of an economic entity. Each primary document is intended to document a separate economic fact: the amount of money issued from the enterprise's cash desk is formalized as an expense cash order; acceptance by the warehouse of materials - receipt order, etc.

Rice. 1.11.

44. CHAPTER 1. THEORY OF FINANCIAL ACCOUNTING

Summary documents represent a summary of homogeneous data from several primary documents. A summary in accounting is a generalization (collection), a combination of certain data, indicators, information into one document. For example: a cashier's report compiled on the basis of primary cash documents; incoming and outgoing cash orders. Consolidated documents provide a significant reduction in the number of records, thereby significantly reducing the complexity of accounting work.

2. According to their purpose, documents are divided into supporting documents, administrative documents, accounting documents, and combined ones.

Supporting documents drawn up and signed by persons responsible for carrying out the facts of economic life and their registration. They confirm the completion of an economic fact, and for financially responsible persons they are considered justification for spending or receiving valuables. These include invoices, cash orders, etc. Based on these documents, entries are made in the accounting accounts.

Administrative documents reflect issues of general management of the enterprise and its economic activities. They represent orders to perform a certain business action, for example, a power of attorney to receive material assets, a payment order, etc. They do not contain confirmation of the fact of economic life, and they do not serve as the basis for accounting records.

Administrative documents are drawn up by employees of all structural divisions of the enterprise. Documents on the organization of accounting and reporting are filled out directly by employees of the accounting service. Documents on financial and settlement transactions are prepared by employees of the financial department and accounting department; documents on supply and sales - employees of commercial services, as well as accounting employees (for example, a request for the release of materials).

Accounting documents are compiled on the basis of administrative and supporting documents to summarize and systematize accounting records and determine the correspondence of accounts. They are attached to administrative or supporting documents and have no independent significance. These documents are used separately in the case when the accountant prepares certificates and calculations based on current instructions on the calculation of depreciation, social insurance contributions, calculations of the distribution of overhead costs, etc.

Combined documents are a combination of different types of documents, for example, administrative and voucher documents (for example, a payroll sheet for the payment of wages), justification and accounting documentation (for example, an expense report), administrative, voucher and accounting documentation (for example, an expense cash order - in it combines an order for issuance (the signature of the manager), a justification for the expenditure of money by the cashier (the signature of the person who received the money) and an indication of the corresponding account for recording the transaction).

In practice, as a rule, combined documents are used, which simplifies their accounting processing, reduces the number of documents and their costs.

3. Based on the place of preparation, documents are divided into internal and external.

Domestic are drawn up directly at the enterprise by officials who are charged with such a duty (orders, acceptance certificates, cash receipts and expenditures, etc.).

External- these are documents received by the enterprise from the outside: from government bodies, higher organizations, banks, tax authorities, from founders, suppliers, buyers and other external contractors. These documents include payment orders, invoices, collection orders, supplier invoices, writs of execution, etc.

4. Based on the coverage of business facts, documents are divided into one-time and cumulative.

One-time documents are used to formalize one FHZ (for example, a request for the issuance of materials, an act of acceptance and transfer of fixed assets, etc.).

Cumulative documents are used to formalize several homogeneous and periodically repeated FHZs, for example, during a week, a decade, a month (for example, a limit-receipt card reflecting multiple releases of materials from a warehouse to a workshop within a month). Accounts for such documents are made at the end of the reporting period (week, month) as a total, which reduces the number of accounts.

5. Based on their increased value, documents are divided into forms, strict reporting documents and securities.

Form- (from French. Yaps- white, blank) is a sheet of paper with partially printed standard text, columns, and so on for uniform document formatting. In certain cases, provided for by legislation and the management of an economic entity, from the total number of forms and documents, a list of those that, due to their increased value, are separated from others and accepted for special accounting - strict reporting forms. At the same time, the procedure for their storage and use is established by the administration of the business entity in accordance with current legislation.

Document forms are intended for processing payment for services, work, products and goods for individuals and legal entities without the use of cash register equipment, in particular receipt books, forms of powers of attorney, certificates, work books and inserts for them, diplomas, coupons, securities, forms - bills, etc. These forms are recorded in specialized registration books, standard form journals for each item in ascending order of the numbers assigned to them, printed on the form.

Strict reporting documents are a special type of monetary documents taken into account in the assessment at the actual cost of their acquisition and stored in the cash office of the enterprise along with cash: paid vouchers to holiday homes, sports and recreational camps, sanatoriums, recreation centers, etc., postage stamps, stamps state duties, travel documents, own shares purchased by the joint-stock company from shareholders for their subsequent resale or cancellation.

Securities are valuable and marketable documents certifying property rights and the right to receive certain amounts of money (for example, the right to receive income), without the presentation of which these rights cannot be exercised or transferred to another person. Valuable documents are represented by bonds, bills, checks, certificates of deposit, etc.

Commodity securities secure material rights, usually the right of ownership or the right of pledge to goods. The most widely used bills of lading are ordinary invoices and warehouse receipts.

A special place among securities is occupied by stock, which are issued by a joint-stock company without a specified circulation period, at the same time they are a unit of share capital and confirm the shareholder’s ownership of the assets of the enterprise, receipt of part of the profit in the form of accrued dividends, sale on the securities market, and participation in management.

Under document flow understand the official procedure established by an economic entity for the passage of each document through the information chain between its initiators and executors from the moment the document is created to its delivery to the archive - a division of the enterprise or a special institution for storing documents according to special rules. Despite legislative restrictions, each business entity determines the specific procedure for promotion, as well as the deadlines for the generation and submission of documentation for acceptance for accounting. This process is formalized in the form document flow schedule - a detailed schedule for the creation and subsequent processing of documents at all information stages. The document flow schedule is the object of accounting policy and is approved by the head of the enterprise.

Data from primary documents reflecting business transactions, after checking them from the point of view of legality, expediency, correctness of arithmetic calculations and acceptance for accounting, are accumulated and systematized in accounting registers. The results of the facts of economic life that took place over a certain period of time are transferred from the accounting registers in a grouped form to the financial statements (Fig. 1.12).

Rice. 1.12.

Accounting registers - These are special accounting documents intended for recording and grouping accounting data on the state and movement of economic assets and their sources, used for the preparation of financial statements. In terms of their structure and content, accounting registers can be very diverse, but they also have a number of common features by which accounting registers can be classified (Fig. 1.13).

1. Based on their appearance (or form), registers are divided into paper and paperless (electronic).

Paper registers exist in the form of special books (magazines), separate sheets and cards. This should also include electronic printouts obtained as a result of processing accounting information on a computer and other computer equipment.

The cards are intended for long-term use; they are forms with a printed table. They are made of thick paper or loose cardboard and are not fastened together. They are used for analytical accounting, grouped according to certain characteristics, maintained within each synthetic account and registered in special registers. Unlike statements, cards are usually used in limited areas of work, for example, used for analytical accounting of materials. They are visual, easy to use, and easy to sort.

Rice. 1.13.

Sheets are separate sheets or sheets fastened together. The use of sheets ensures the division of accounting work, since their maintenance can be distributed among accounting workers, which helps speed up the accounting process due to the rational distribution of accounting work. They usually open for a month or a quarter. Free sheets are intended for synthetic and analytical accounting and serve as combined registers. This type of accounting registers includes statements, order journals, memorial orders, and development tables.

Books are loose sheets of a certain format and lettering bound together in one binding. The use of books is limited, since the work of maintaining them cannot be divided between accounting workers and only one person should maintain a specific book (for example, a cash book).

In some books, all sheets are numbered, stitched, about which an inscription is made, sealed and signed by the manager and chief accountant. Examples of such books are the cash book and securities ledger. The advantage of books is that it eliminates the possibility of replacing individual sheets with new ones in case of abuse and theft, since all pages of the book are numbered.

Registers on a paperless basis (electronic) include accounting tables formed either on magnetic media (reel-type magnetic tapes or cassette, floppy and hard disks) or optical (laser CDs). In addition, this includes computer accounting technologies in 1C programs: Accounting, BEST, etc.

2. Based on the nature of accounting records, accounting registers are divided into chronological, systematic and combined.

In chronological accounting registers, accounting records are kept sequentially in the order of alternating dates in the reporting period (for example, cumulative records of shipment (release) of products to customers, receipt of funds at the cash desk, etc.). A chronological record consists of recording business facts according to the sequence of their occurrence and registration in accounting registers (receipt of fixed assets, expenditure of funds by dates of the current month, etc.).

In systematic accounting registers, a grouping of economic facts is formalized according to homogeneous content in accordance with certain characteristics (grouped by certain accounting objects). Examples of such a register include a cost accounting sheet for production departments and the enterprise as a whole, a cash book, etc.

Systematic recording refers to the registration of economic facts in accordance with their economic content in accounting accounts (receipt of fixed assets, cash transactions, etc.).

In combined registers, systematic and chronological records are combined, i.e. they simultaneously contain both a chronological journal and accounts on which systematic records are kept. At the same time, systematic and chronological records as forms of recording business facts in accounting are combined in one accounting register.

3. According to the degree of generalization, registers can be synthetic and analytical.

In synthetic registers, accounting is carried out in general totals based on pre-grouped accounting information in cost meters indicating corresponding accounts without explanatory text. An example could be order journals, the General Ledger, etc.

In analytical registers, entries are made in detail with explanations for each document individually or for groups of similar documents. For example, analytical accounting of inventories is carried out in quantitative and cost measures (material flow record sheet, etc.).

Entries in accounting registers can be made manually or using accounting programs. Accounts are characterized by a number of features: documentation, timeliness, brevity, accuracy, clarity. Entries in accounting registers are made solely on the basis of executed, verified and approved documents.

Before being recorded in the accounting registers, consolidated documents undergo additional accounting processing, which consists in the fact that, based on the correspondence of accounts and the contents of individual primary documents, general accounting entries (usually complex) are drawn up according to the consolidated document as a whole, which are transferred to the appropriate accounting register.

• 1) date of entry into the register;
• 2) number and date of the document on the basis of which the entry was made;
• 3) justification for the content of the record;
• 4) accepted codes of accounting accounts and analytical accounting positions;
• 5) amount.

Accounting records must indicate business facts in full accordance with the contents of the documents and exclude the possibility of their different understanding or interpretation. At the same time, both numbers and text must be written clearly and legibly so that they can be easily and correctly read.

On certain dates for synthetic accounting accounts, usually at the end of the reporting month, the totals of turnover for the reporting period are calculated in the accounting registers and the balances on the accounting accounts are calculated.

Turnover balance sheets are compiled, as a rule, at the end of the reporting period based on account data on balances and turnover (Table 1.3).

Each account is assigned a separate line, which indicates the opening balance, turnover and ending balance for this account.

Table 1.3

Structure of the balance sheet

With proper accounting, there should be three pairs of equal totals in the “Total” line.

• 1. The total of debit opening balances on accounts must equal the total of credit opening balances.
• 2. The total of debit turnover on accounts must be equal to the total of credit turnover.
• 3. The total of ending debit balances must equal the total of ending credit balances.

The first equality is due to the fact that the total of synthetic debit accounts shows the sum of all funds of the enterprise at the beginning of the reporting period, and the total of credit shows the sum of the sources of these funds, i.e. they reflect the balance sheet of the enterprise at the beginning of the reporting period.

The second equality is due to the use of the method of double recording of transactions on accounts, in which each transaction is recorded in the same amount in debit and credit of different accounts.

The third equality is explained in the same way as the first, only in this case the balances show the balance at the end of the reporting period, and not at the beginning, as in the first equality. In addition, the third equality is conditioned by the first two together.

This feature determines the control value of this statement. Using the data provided in it, a number of errors associated with violation of double entry reception are detected:

• 1) the entry was made on the debit side, but omitted on the credit side of the account;
• 2) an entry was made on credit, but omitted on debit;
• 3) entries were made for debit and credit, but the amounts of the entries are unequal.

In all these cases there will be no second equality, and therefore

and third. You need to find the error. You need to look for it by checking the correctness of the double entry in the accounts.

But errors of a different kind are also possible: the transaction is recorded twice or not recorded at all (missed in both debit and credit), then the second equality is not violated, but the amount of turnover will be exaggerated or underestimated. To identify such errors, the totals of turnover of the turnover sheet for synthetic accounts are compared with the total of the chronological record (registration journal).

All business transactions that are carried out daily at enterprises, as a rule, are documented.

A document (Latin documentum - certificate, evidence) is a written certificate of legal performance or confirmation of the actual implementation of a business transaction, in which the necessary details are filled in.

Documentary (confirmed by documents) registration of business transactions allows the accounting service to conduct preliminary, current and subsequent control over the activities of materially responsible persons, the movement of property and the state of settlement and payment discipline. Accounting documents have legal evidentiary value and acquire important legal significance in resolving disputes between organizations and individuals.

Documentation – the process of documenting business transactions.

Documentation is the initial stage of accounting work. The documentation is intended to control the economic activities of the enterprise. The document is a carrier of economic information and the only basis for reflecting economic information in accounting.

Accounting documents classified according to various criteria:

1) for its intended purpose;

2) sequence (time) of compilation;

3) the method of use or extent of coverage of economic
operations;

4) place of compilation;

6) method of filling;

7) reproduction of information;

8) shelf life.

Accounting documents by appointment can be divided into groups:

· administrative;

acquittal (executive);

· combined;

· accounting documents.

Administrative- these are documents that contain instructions to perform a particular operation. The purpose of these documents is to transmit instructions from management employees to direct executors. These include orders and notes on hiring and dismissal, on vacation, powers of attorney to receive material assets, waybills for the transportation of goods, business contracts, etc. These documents are signed by executives. They are important, but do not confirm the fact of the transaction, and therefore do not serve as the basis for reflecting it in accounting.

Executory (exculpatory) documents certify the fact of the transaction and confirm their implementation. These include acts of acceptance and transfer of fixed assets, their liquidation, goods and delivery notes for the release of goods, reports of financially responsible persons, etc., confirming expenses incurred. These documents are usually compiled at the time of the transaction and are used to initially record it and therefore serve as the basis for accounting records.

Documents accounting registration are created within the accounting department to simplify and speed up accounting records. These are various types of grouping and accumulative statements of receipt and consumption of materials, calculations of product costs, development tables for the distribution of wages, calculations of depreciation of fixed assets and intangible assets, sheets of breakdown of expenses incurred, certificates of error correction, etc.

Combined documents combine the characteristics of administrative, corroborative and partially accounting documents. They contain instructions for processing operations and confirm its implementation. These documents are widely used, since combining the characteristics of a number of documents reduces their flow, which simplifies the work of the accounting apparatus. Most cash and bank documents are combined. These include: incoming and outgoing cash orders, payment requests and orders, orders for piecework, limit cards, advance reports of accountable persons, etc.

According to the sequence (time) of compilation distinguish between primary and summary.

Primary documents (executive, combined) contain initial information; they are drawn up at the time of the transaction. Summary are compiled later on the basis of primary ones, for example, an advance report on the expenditure of the amount previously received for the report.

By method of use (degree of coverage of operations) documents are classified into one-time and cumulative.

IN one-time documents reflect one or more homogeneous transactions (cash orders, acts, invoices). IN cumulative documents reflect homogeneous business transactions during a certain period (day, decade, month). These include monthly limit cards and orders for piecework. The use of cumulative documents is preferable, since this reduces the number of documents and the consumption of forms.

By place of compilation documents are divided into internal and external.

Domestic are drawn up within the organization (receipt and expense cash orders, limit cards, orders for piecework, accounting documents, etc.).

External come from outside. These are acceptance certificates, payment requests, advice notes (notices), supplier invoices, goods and waybills.

By shape documents can be standard (unified) and specialized.

Typical are used in all sectors of the republic’s economy, and specialized– in certain industries (waybills for construction vehicles, in agriculture – milk yield records, etc.). Most of the documents are standard.

To formalize numerous business transactions carried out in organizations, a large number of documents are issued, the processing of which requires a lot of labor from accounting workers.

The implementation of a unified methodological management of accounting and reporting in our republic provides the opportunity to establish uniform (unified) forms of documents.

Unification of documents is the development of uniform forms of documents for accounting for homogeneous transactions in various organizations.

The creation of unified documents facilitates their preparation, the development of standard accounting automation projects, and allows for the centralization of the production of special document forms. Banking and cash documents are unified.

By filling method distinguish between documents drawn up manually and with the help of computer technology.

By playback information documents are divided into originals (originals), copies and extracts from documents.

Script– this is a document drawn up and signed accordingly in the final version. Copy– this is a reproduction of all the details of the original document, and extract– a copy of part of the document.

By shelf life a distinction is made between documents of current storage period (from 1 to 5 years) and permanent storage.