Fill in the purchase Ledger only in the presence exhibited to your address invoices, customs declarations (for imports), which contain the amount of VAT due for deduction. Before registering, carefully check the correct filling of primary documents, including an amount billed to be paid and the VAT amount.
In the book specify the number of the invoice, the date of its issuance, full name of the supplier, INN, KPP. Next, write the payment date of the amount date of acceptance for accounting of goods purchased, amount of goods according to the document, the amount invoiced VAT, the country of origin of goods. Also you have to specify all your details.
Note that the primary documents are recorded in chronological order.
At the end of the tax period check all the data of documents with a book purchase, note the amount, number and date of issuing of invoice. If about the audit, the tax authorities will be identified inconsistencies in the registration of documents, the amount of the invoice will exclude from the tax base, Donatist tax and penalties on top.
After this number the book, sew it and seal the blue seal of the organization. Please note that the purchase book for each tax period is filed separately and the numbering starts over. At the end of the month it must test the head of the organization, chief accountant, then they should put their signatures.
If you have a small enterprise, you can hem to the books purchase invoices, acts and bills of lading. As a matter of convenience hemming trial balance or card accounts 60 and 76, it is better if they will be in the beginning of the book and serve as a kind of inventory of the contents.
Purchase book at the end of the full tax period which is the year that is transferred to the institutional archive and kept for 5 years.
Advice 2: How to hem your documents
In the course of their activities account to the employee or the entrepreneur has to process many documents. The document flow increases in direct proportion to the success of business development. Many works are widely known, but the beginners all the technology, hardly anyone will tell. From this tutorial you will learn how to hem your documentsso they are not confused and not lost.
Use transparent files are not very. It is better to filed documents, using a hole punch. Of course, transparent files are useful for storing documents that girocolli not: the documentsthat made on forms Gosznak, the documents with holograms and other securities, protected from forgery. For the rest of the documents to use the files is impractical.
To girocolli precisely, you can use the binder, leveling every next paper on the previous one. In the same folder as the documents are aligned, however, if you need to move a document to another folder, it is likely that he will act outside of the pack.
The best way of filing documents is to use a hole punch with stop. Then each document holes will be located on one and the same place. Documents, bound in this manner will have the most clean look and extra holes in them do not have.
When the binder in addition to the location of the holes should also correctly Orient the paper. For documents that are placed across the sheet is allowed to rotate 90 ° counterclockwise.
For compound documents quite often use brackets staples or paperclips. The truth is, they have a drawback: fastened with staples or staples the stack of documents in the attachment points is convex, which complicates paperwork. To connect the sheets of a multisheet document better a drop of PVA glue. In most cases it takes less time, and the bundle of documents is not thickening.
If the document size is smaller than the standard sheet, it must first be pasted on a standard sheet, after which it can be laced with other documents.