The primary document is issued the same number as the Commission of economic operation. For example, from the account fee will be charged for cash management services. On the same day shall be furnished a statement and memo.
As a rule, original documents are issued on standardized forms developed by the Russian legislation. But not all forms are provided; so, for example accounting reference is made in any form. However, when you register you must specify the required information: name and requisites of organization, title of document, the substance of the transaction, name of posts, name of staff, signature and stamp of the organization.
Why you need primary documents? Mainly in order to secure all ongoing business operations. Documentation is internal and external. Internal necessary for accounting and control of all movements, for example, the asset is transferred to the operation – an act, which is the primary document. External documentation is required to work with suppliers and customers, for example, you invoice for payment to the buyer.
There are also primary documents for accounting and payment of labor, these include: orders on admission and discharge, staffing, vacation schedule, etc. Allocate documentation and accounting for fixed assets; for example, the act of taking the OS, inventory cards and other. Documentation issued for the account of cash operations, contains documents such as expense reports, receipts and expenditure cash warrant.
In some primary documents, corrections are not allowed, for example, in the extract from the settlement account or in the payment order. Here, for example, invoices may contain bug fixes, but next to them must be signed by the person who made the adjustment, date and stamp of the organization.
