What documents are the primary accounting

Primary documents in accounting are those based on which feature one or the other business transaction at the time of its Commission or immediately after its completion. It is on the basis of primary documentation is performed further accounting of the specific operations.

You will need

• invoice, receipt, certificate, report, statement, register, order, Ledger, list, report card, application, inventory card, payroll, account, etc.

Instruction

1. Primary documents are the original basis for accounting of specific transactions and making entries in the registers. The primary document is written evidence of a transaction, for example, the issuance of money, payment, etc.
2. Forms of primary documentation says the head of the company, however, all the necessary requisites set forth by law must be present in the document.
3. Primary accounting documents shall be on paper and supported by a signature to identify the persons who drafted the document. If the document is generated in electronic form, it must be signed with an electronic signature.
4. Forms of primary documents contained in albums of unified forms are not required for use, excluding cash instruments, installed by the authorized bodies on the basis of Federal laws.
5. Obligatory requisites of primary documents in accounting:
   - the title of the document (invoice, certificate, list, order, etc.);
   - the date of the transaction (of writing);
   - the contents of economic operation in monetary and physical terms;
   - the name of the organization on whose behalf the document is drawn up;
   - details of the perpetrators of the operation and responsible for the correctness of the document (position, name, signature).
6. Primary documents in accounting are divided into papers on:
   - accounting and payment: the order on employment, staffing, work schedule, business trip certificate, the act of hiring, payroll, etc.
   - asset accounting: the act of reception and transmission, inventory card, invoice, internal transfer, inventory book, scrapping record of fixed asset etc.
   - accounting of cash transactions: cash book, expense report, cash receipt, journal of registration of cash documents, cash disbursement slip, Ledger cash, etc.
   - accounting for repair and construction works, acts of acceptance of work performed, suspension of construction and commissioning of the facilities; General journal; a journal of work performed and other such documents.