As filed accounting documents

The question of storage of documents relates to the regulation document, which develops the organization and approves its accounting policy. Each chief accountant of the organization decides how to store the documents. It depends on the size of the enterprise, and from the activities, and the method of accounting. There are several forms of accounting: journal-order, memorial-order; simplified form for small businesses.

You will need

• Folders - folders,
• folders - recorders,
• - primary documents.

Instruction

1. Journal-order system of accounting is the most common. It is usually used in the programs of automation of accounting. For every magazine order get 1 folder in the fiscal year.
2. In the journal-warrant № 1 "cash" will include the results of business operations on account 50 "cash". Get the magazine for 1 month. To him hemming all cash documents (credit and debit cash orders, loose-leaf cash book). Cash book – a separate document.
3. The second journal-warrant № 2. "Bank". Hemming in this journal Bank statement with an attached payment orders, etc.
4. In magazine-warrant № 5 "Settlements with customers" include documents, based on offset of mutual requirements reflected in the account No. 67 "Calculations in order of offsets of mutual claims".
5. Invoices for material values received from suppliers, hemming in the journal-warrant № 6 "Calculations with suppliers and contractors". Special order binder for invoices. Received from suppliers invoices and second copies of the invoices, exposed to buyers, store in separate journals.
6. Expense reports with attached commercial and fiscal checks under the journal-warrant № 7 "Calculations with accountable persons".
7. In magazine-warrant № 8 "Settlements with budget and extra-budgetary funds" hemming accounting ledgers on accrual of taxes.
8. Payroll lead in the journal-warrant № 10. Hemming it to a timesheet, a payroll register, copies of orders, holidays, vacation scrapbook, etc.
9. Try keeping a journal-order № 15 "On other operations", which puts the documents, not included in other journals. For reports, have a separate folders: quarterly reports, annual report, reports, PF reports to the tax office, etc.