Advice 1: What is primary documentation

Primary documentation includes the documents that contain the original information in the implementation of any business transaction. These include acts, payment orders, extracts from the settlement account, invoices, accounting statement, etc. generally, accounting is impossible without such documentation.
What is primary documentation

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.

Advice 2: 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.
The best way to prove the document
You will need
  • invoice, receipt, certificate, report, statement, register, order, Ledger, list, report card, application, inventory card, payroll, account, etc.
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.
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.
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.
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.
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).
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.
If according to the legislation of primary accounting documents are withdrawn, copies of these documents made into law are included instead of originals in the accounting documents.
Useful advice
In model form, if necessary, may include additional columns and rows, which is due to certain types of economic activity.
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