Preparation of documents in accounting: the most important

Source documents

Each fact of economic life must be confirmed by a primary document. It is impossible to take into account documents that document facts of economic life that did not take place (including imaginary and feigned transactions). This is stated in Part 1 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

The forms of primary documents are determined by the head of the organization upon the recommendation of the person entrusted with accounting (Part 4 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

The primary document must contain the following mandatory details:

Title of the document;

date of document preparation;

name of the economic entity (organization) that compiled the document;

content of the fact of economic life;

the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;

the names of the positions of the persons who completed the transaction, operation, and those responsible for its execution, or the names of the positions of the persons responsible for the execution of the accomplished event;

signatures of these persons with transcripts and other information necessary to identify these persons.

Such a list is established by Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

The primary document must be drawn up when a fact of economic life is committed, and if this is not possible, immediately after its completion (Part 3 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

Primary documents are drawn up on paper and (or) in the form of an electronic document signed with an electronic signature (Part 5 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

Standard forms

Unified forms of documents from albums of unified forms approved by the resolutions of the State Statistics Committee of Russia are not mandatory for use. At the same time, the forms established by authorized bodies on the basis of federal laws remain mandatory for use. Thus, the organization is obliged to use standard forms of documents approved by the Government of the Russian Federation, the Bank of Russia (for example, payment orders, expenditure and cash receipt orders) and other authorized bodies in pursuance of federal laws. Such clarifications are contained in the information of the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012, letter of the Federal Tax Service of Russia dated June 23, 2014 No. ED-4-2/11941.

If for any fact of economic life a unified form of the primary document is established by a resolution of the State Statistics Committee of Russia, then the organization has the right, at its own choice:

or develop the document form yourself;

or use a unified form.

According to the general rule, the forms of primary documents are determined by the head of the organization upon the recommendation of the person entrusted with accounting (Part 4 of Article 9 of the Law of December 6, 2011 No. 402-FZ). That is, the manager must approve either the form independently developed by the organization, or the fact that the organization uses unified forms.

In any case, the primary document must contain all the mandatory details listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ. The information included in this list is identical in composition and content to the details of documents compiled according to forms from albums of unified forms. That is, the current unified forms comply with the requirements of Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

If necessary, you can add details to unified forms (additional rows, columns, etc.) or exclude them. Approve the corrected unified form by order (instruction) of the manager as the primary document.

Such conclusions follow from the provisions of Article 9 of the Law of December 6, 2011 No. 402-FZ and are confirmed by information from the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012. The correctness of this approach was confirmed by the Federal Tax Service of Russia in a letter dated February 12, 2015 No. GD-4-3/ [email protected] , having sent a letter from the Ministry of Finance of Russia dated February 4, 2015 No. 03-03-10/4547 to lower inspections. This letter from the tax service is posted on the official website of the Federal Tax Service of Russia in the section “Explanations that are mandatory for use.”

An example of how to add additional information to a unified form

At Alpha LLC, repayment of debts to accountable persons sometimes occurs in non-cash form. In order to display this operation in the unified form of the advance report, it was decided to add an additional line to it: “Overexpenditure in the amount of___ was transferred to the employee’s salary card according to the payment order dated “__” ________ 200__. No. ___.” This form was approved by order of the head of the organization.

How to approve forms

Approve the forms of primary documents in the accounting policy (clause 4 of PBU 1/2008).

In this case, standard forms without changes do not need to be attached to the accounting policies. The fact of using unified forms can be reflected in the accounting policies in the following ways:

write: “The unified forms contained in the albums of unified forms approved by the State Statistics Committee of Russia are used as forms of primary accounting documents, without changes.” In this case, you will need to use uniform forms for each operation for which a form exists;

prescribe for different accounting objects which unified forms the organization will use, something like this: “...use the unified form _____, approved by the resolution of the State Statistics Committee of Russia dated _____ No. _______.” For example, when using the unified form No. TORG-12, you can make the following entry: “Use the unified form No. TORG-12, approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132, to register the sale (release) of inventory items to a third party organization.” .

Include samples of independently developed forms approved by the manager in the appendix to the order approving the accounting policy.

Documentation and document flow in accounting.

EXAMINATION TICKET No. 1

Accounting accounts. Double entry method for accounts.

For management of households. process and control, it is necessary to have indicators about the movement of property and liabilities of the organization. The receipt of this information is reflected using accounting. accounts. An account is a way of grouping and current reflection of changes occurring in property and liabilities. Reflection of transactions on the books. accounts are maintained in monetary terms. All changes that occur with property or liabilities represent either an increase or a decrease, therefore accounting. the score is a two-way table.

Double entry on accounts.

The essence of double entry in accounts is that each household. the operation is reflected in the same amount on 2 accounts. accounts for DT of one account and for CT of another. To obtain generalized accounting data, accounting is carried out in two sections: synthetic and analytical. It is necessary to understand the purpose of synthetic and analytical accounts, their relationship and accounting. An intermediate link between synthetic and analytical accounting are subaccounts, in which it is possible to obtain the necessary information about individual groups of objects that are part of the nomenclature.

Summarization of accounting data for the month is carried out in the turnover sheet, which is a summary of turnover and balances for all accounts of synthetic accounting. It should be borne in mind that in this statement the balance at the beginning of the month on the debit side of all accounts must be equal to the opening balance on the credit side of all accounts, which is due to the equality of the assets and liabilities of the balance sheet at the beginning of the month. The monthly turnover on the debit of all accounts must be equal to the turnover on the credit of all accounts, which is due to the use of double entry in the accounting accounts. The final debit balance of all accounts must be equal to the final credit balance of all accounts, since this is a new balance.

EXAMINATION CARD No. 2

Basic economic processes at enterprises, their features and accounting.

An enterprise (organization), producing products, performing work or providing services, carries out a huge number of business transactions.
These business operations together constitute business processes, which are divided into: 1. procurement process;2. production process;3. the process of implementation is sale. As a result of production activities, economic assets are in constant circulation. The circulation of economic assets coincides with economic processes. At the first stage of the circulation ( supply process ), the enterprise’s funds are transformed into the necessary material assets (raw materials) necessary for the production process. the second stage of the circuit ( production process ) is the transformation of economic assets (material assets), which are combined with labor, into a new product, into new products of the enterprise, which differ in appearance, purpose and cost. At the third stage ( realization process - sales ) the enterprise's products are converted into cash, but in a larger amount than it was originally spent.
Economic accounting is a quantitative reflection and qualitative characteristic of means and economic processes for control and active influence on their development.

Economic accounting consists of 3 subsequent stages:

1)observation

2)measurement

3) registration.

Observation of business transactions is measured in appropriate units (tons, meters, etc.) and recorded in primary documents. Data from primary documents is systematized and transferred to accounting registers - books, cards. Based on entries in accounting registers, they prepare reports and monitor the activities of the enterprise.

Accounting consists of 3 parts:

1) Statistical accounting - carries out mass observation of natural phenomena, the state of society and production in order to identify patterns of their development.

2) Operational accounting is the fastest and simplest type of accounting. Its characteristic feature is that its indicators are not required to be absolutely accurate, but at the same time these indicators must be sufficiently correct. Operational accounting data can be transmitted orally, by telephone, fax, telegraph, etc. Distinctive features of operational accounting are: speed; time-limited significance of operational information;

3) Accounting is a system of continuous, continuous and interconnected monitoring and control over the economic activities of an enterprise in order to obtain current summary information about it. Accounting has a number of features that distinguish it from other types of accounting: 1) it is continuous, because it reflects the entire business transaction in the order in which they are performed. B b. u. all types of property of the organization and all operations causing its movement are reflected, therefore it must be maintained constantly, covering all business transactions without exception. 2) It is continuous. There is constant monitoring and reflection of business transactions from the moment of establishment of the enterprise throughout its entire activity. 3) It is documentary. Reasonable data b. u. must be accurate. This ensures that all business transactions are reflected in accounting documents. B b. u. All types of meters are used, but special importance is attached to the monetary meter.

To manage and control all processes of social reproduction, the activities of individual enterprises and firms, accounting must provide objective information that truly reflects reality.

EXAMINATION CARD No. 3

Documentation and document flow in accounting.

Document translated from Latin means certificate, evidence, therefore any business transaction is formalized by a document that confirms the fact of its completion and makes the accounting entry legally legal. Thanks to the document, the place, time, object of recording and responsible persons are known exactly. The accounting document confirms the legality and validity of all current accounts.

The composition of accounting documents is distinguished (Fig. 5.2):

· source documents;

· accounting registers;

· accounting documents.

Primary accounting as the initial stage of the accounting process, at which the data of a business transaction is measured and recorded in documents. Documents must be drawn up at the time of the transaction or immediately after its completion; they are the primary accounting documents on the basis of which accounting is conducted.

All primary documents have unified, i.e. standard forms. The main primary documents include: documents documenting the receipt and issuance of funds (receipt and expense cash orders), transfer of funds from a current account (payment orders), receipt and release of materials (powers of attorney, demands, acceptance certificates), etc. . Documents are also divided into internal ones, which are used directly at the enterprise, and external ones, received from other individuals and legal entities.

Based on primary documents, accounting entries are compiled and initial information is generated, which is used for further processing in order to obtain various economic indicators characterizing the activities of the enterprise.

Accounting entries compiled in accordance with primary documents are then transferred and grouped in accounting registers. Thus, registers carry secondary information, the source of which was documents. Accounting registers refer to carriers of organized information in which the characteristics and indicators of business transactions are systematized.

Accounting registers differ in appearance, method of accounting and content.

By appearance, accounting registers are divided into books, cards and free sheets

Document flow is the movement of documents from the moment of their preparation or receipt from other organizations or persons until execution or dispatch, transfer to the archive or destruction. The basic principles of document flow include: the shortest route and the minimum processing time at each instance.

Therefore, the concept of document flow includes: a schedule for the passage of documents, control over the correctness of the documents and their reflection on the accounting accounts. Document flow allows you to determine the number of required documents and the number of employees who work with these documents.

When drawing up a schedule, the following requirements must be met:

– in documents accepted by the accounting department, all details must be filled in;

– when accepting documents, a check is carried out on the merits, form, and arithmetic;

– corrections in documents must be made by proofreading, etc.

When drawing up a document flow schedule, the chief accountant establishes the circle of people working with certain documents. The rules for registration and deadlines for submitting these documents to the accounting department are brought to their attention.

The organization of document flow is of great importance, as it strengthens the control functions of accounting, speeds up the time frame for drawing up financial statements, and increases the efficiency of accounting.

Registers

The data contained in the primary documents is reflected in the accounting registers. Accounting registers are lists of transactions in chronological order, grouped by accounting accounts (for example, statements, reports in tabular form).

The register forms are approved by the head of the organization. The required details of the accounting register are:

name of the organization (economic entity) that compiled the register;

the start and end dates of maintaining the register and (or) the period for which it was compiled;

chronological and (or) systematic grouping of accounting objects;

unit of measurement;

names of positions of persons responsible for maintaining the register and their signatures with a transcript.

Registers are compiled on paper and (or) in the form of an electronic document signed with an electronic signature.

When making corrections to the registers, you must indicate the date of the correction, as well as the signatures of the persons responsible for maintaining this register (with a transcript).

When registering accounting objects in registers, the following are not allowed:

– omissions or withdrawals;

– reflection of imaginary and feigned accounting objects.

Such rules are defined by Article 10 of the Law of December 6, 2011 No. 402-FZ.

The employee responsible for preparing the primary document must ensure its timely transfer for inclusion in the accounting registers. In this case, this employee is responsible for the accuracy of the data recorded in the primary document. This is stated in Part 3 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

Stages

The stages of document flow in accounting are also distinguished separately. First of all, they compile and execute documentation. On the second they check it. Next they are processed in the accounting department. And they finish the document flow in accounting of economic activities by submitting documentation to the archives.

An extremely important point in this process is the document flow schedule. It is a work plan indicating who is responsible for it. It also contains deadlines regarding documentation. Therefore, in organizing document flow in accounting, much attention is paid to scheduling.

Entrepreneur on OSNO

Documentation of business transactions carried out by an individual entrepreneur applying the general taxation system is regulated by the Procedure approved by order of the Ministry of Finance of Russia No. 86n dated August 13, 2002 and the Ministry of Taxes of Russia No. BG-3-04/430.

The requirements for primary accounting documents are contained in paragraph 9 of this procedure. They almost completely coincide with the requirements for primary accounting documents used by organizations. The only addition is that individual entrepreneurs must attach to the primary document that documents the sale of goods or their purchase, a primary document confirming payment for this product.

Separate division

Situation: can a separate division reflect business transactions on the basis of primary documents issued on behalf of the head office of the organization? A separate division is allocated to a separate balance sheet and conducts accounting independently.

Yes maybe.

At the same time, the accounting policy must reflect the condition that all primary documents are drawn up on behalf of the head office.

The organization establishes the methods of accounting independently and prescribes them in the accounting policy for accounting purposes (Article 8 of the Law of December 6, 2011 No. 402-FZ). The provisions specified in the accounting policy apply to all separate divisions of the organization (clause 9 of PBU 1/2008). Therefore, if the organization’s accounting policy states that all primary documents are drawn up on behalf of the head office, then a separate division has the right to conduct accounting on the basis of such registers.

In addition, one of the mandatory details of any primary document is the name of the economic entity that compiled the document (subclause 3, part 2, article 9 of the Law of December 6, 2011 No. 402-FZ). Economic entities are considered, in particular, commercial and non-profit organizations (subparagraph 1, part 1, article 2 of the Law of December 6, 2011 No. 402-FZ). An organization is recognized as a legal entity registered in accordance with the legislation of the Russian Federation (Clause 1, Article 48, Article 51 of the Civil Code of the Russian Federation). A separate division is not an independent legal entity; it is part of it (Article 55 of the Civil Code of the Russian Federation). Consequently, a separate division, conducting accounting independently on the basis of documents drawn up on behalf of the head office of the organization, does not violate accounting legislation.

Accounting information

Situation: in what cases is it necessary to prepare an accounting certificate?

An accounting certificate must be prepared in any cases where an accountant needs to justify transactions or calculations. For example:

when submitting updated declarations to justify the calculations reflected in them (letter of the Federal Tax Service of Russia dated December 14, 2006 No. 02-6-10/233);

to confirm the amounts reflected in accounting, for example, when calculating dividends;

to justify reversal entries, etc.

This primary document must contain the mandatory details listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

CRM systems

Progress forces businessmen to learn and use special CRM systems (stands for Customer Relationship Management ) to attract buyers and customers. The founder of the modern approach to sales was the American John Henry Patterson (1844 - 1922), he believed that the client was at the forefront. It is for collecting and processing information about customers, their needs, interests that CRM systems were created.

CRM is usually used by call center employees, sales managers, marketers, heads of departments, branches and the company as a whole.

Main stages of work:

Appeal and interest in a product or service (alternatively, it is not the client who contacts the organization, but the manager who contacts the buyer by phone, on social networks, email and other methods, offering a purchase).
A note about the level of interest (not interested, would buy, but not now, can recommend someone who wants to make a purchase, asks to contact you later, etc.) or filling out an application
Application processing (transfer of data to the administrator, measurers, accountant for calculation, cost, on-site visit, drawing up an invoice or making an appointment).
Transfer of data to the customer (information about the date and time of recording, timing of the specialist’s departure).
Receiving payment.
Communication with the client during the work process (agreeing on new deadlines, connecting additional options, rescheduling meetings, solving problems with the order).
The final stage (transfer of results or goods, receiving feedback, determining the future interest and potential interests of the buyer), sending (signing) documents.

Important! As a result of communication, a card appears in the system that stores detailed information about the buyer. To process personal data of an individual, it is necessary to obtain his consent.

With the help of CRM, documents are exchanged with the client and interaction between departments occurs. Usually the circulation includes an application, invoice, act or invoice, order, contract. They can be formed in the service itself, which simplifies the manager’s work and increases the speed of his work, and hence the sales volume.

Signatures in documents

Draw up all primary documents when performing a transaction (transaction, event). And if this is not possible - immediately after the end of the operation (transaction, event). Responsibility for registration lies with the employees who signed the primary document.

Such rules are established by Article 9 of the Law of December 6, 2011 No. 402-FZ.

The list of employees who have the right to sign primary documents can be approved by the head of the organization by his order.

At the same time, the procedure for signing documents used to formalize transactions with funds is regulated, in particular, by Bank of Russia Directive No. 3210-U dated March 11, 2014 and Bank of Russia Regulation No. 383-P dated June 19, 2012.

In any case, the primary document must be signed in such a way that it is possible to identify those who signed it (the persons responsible for processing the transaction). That is, the signatures in the document must be decrypted.

This follows from Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ and is confirmed by the letter of the Ministry of Finance of Russia dated September 10, 2013 No. 07-01-06/37273.

Let’s say an organization that is not a small (medium) enterprise has entered into an agreement with a third-party contractor for the provision of accounting services. Who should sign the primary documents for the chief accountant in this case?

The manager himself must appoint a list of people who have the right to sign primary accounting documents (clause 14 of the Regulations approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, information of the Ministry of Finance of Russia No. PZ-10/2012). These can be employees of the organization (cashier, manager, etc.), as well as representatives of a third-party organization that does accounting.

The right to sign bank documents can be transferred to full-time employees, as well as to persons providing accounting services (clause 7.5 of Bank of Russia Instruction No. 153-I dated May 30, 2014). Thus, in addition to the head of the organization, bank documents can be signed by an employee of the organization or the head of a third-party organization that keeps records.

At the same time, the head of the organization himself cannot sign for the chief accountant. The fact is that, since the organization is not a small (medium) enterprise, the manager cannot take over the accounting. This conclusion follows from Part 3 of Article 7 of the Law of December 6, 2011 No. 402-FZ.

Unlike organizations, an individual entrepreneur cannot transfer the right to sign primary documents to third parties. This is directly indicated in paragraph 10 of the Procedure, approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430.

Situation: can the chief accountant sign contracts if he is the founder of the organization?

Yes, it can, but only if he has a power of attorney for the right to sign, issued by the head of the organization (Clause 4 of Article 185.1 of the Civil Code of the Russian Federation).

In other cases, the right to sign contracts on behalf of the organization belongs to the head (unless otherwise provided by the organization’s charter) (Clause 1, Article 53 of the Civil Code of the Russian Federation).

Situation: what color of ink should be used to sign primary documents, as well as invoices?

As a general rule, any color, but there are special requirements for bank documents.

The legislation does not impose requirements on the color of ink that must be used to sign primary documents, as well as invoices. Clause 2.8 of the Regulations approved by the USSR Ministry of Finance dated July 29, 1983 No. 105 (applied to the extent that does not contradict current legislation) states that entries in primary documents must be made in ink, crayon or ballpoint pen paste. Do not use a pencil for writing.

An exception is provided only for bank documents. Clause 1.7.2 of the Rules approved by Bank of Russia Regulation No. 385-P dated July 16, 2012 states that each document submitted to a credit institution on paper must have the signatures of authorized officials and a seal imprint and correspond to the declared samples. In this case, signatures on all documents must be made with a pen with black, blue or purple ink.

Tip: Sign source documents as well as invoices using traditional ink colors (black, blue or purple).

The fact is that when copying primary documents and invoices filled out using red or green ink, the data specified in this way may not appear on the copies of the documents. This may lead to negative consequences when submitting copies of documents for a tax audit (see, for example, Resolution of the Federal Antimonopoly Service of the East Siberian District dated February 14, 2006 No. A19-13900/05-43-F02-290/06-S1).

About primary documents

All operations carried out by the organization must be documented with primary documentation. According to accounting rules, a clearly established form is used. But there are cases when for a number of procedures there is no single form established by law. In such cases, the legal entity establishes it itself. Mandatory details for the forms are contained in Federal Law No. 129.

In clearly established forms, it is allowed to add details and introduce new columns. But there is a ban on deleting rows. To start using the supplemented forms, it is important that they are approved by the corresponding order of management, and also that the corresponding order is indicated in the accounting policy.

Each primary document must be drawn up during the procedure or upon its completion. Those who signed it are responsible for the accuracy of the information in the primary document and for its timely formation.

Employees who have the right to sign documentation are listed in the management order. This order must be agreed with the accountant. Documentation related to the movement of funds is always signed by both management and the accountant.

The preparation of primary documents occurs in both paper and electronic formats. The last variation is carried out with the issuance of electronic digital signatures. The peculiarities of accounting are that when drawing up electronic documents, it is necessary for the enterprise to produce paper copies of them itself.

When using a unified form of documentation, stamps must be affixed if there is a provision for this in the instructions. At the very least, the form should have space for printing if needed. If it is not there, the tax authorities will identify improper paperwork. And they will not take them into account. For this reason, it is important to take into account all the subtleties of organizing document flow in accounting. Otherwise there will be no reduction in income tax.

When using manually developed forms, it is important to follow the provisions of No. 129-FZ. Lists of required details do not contain a seal. That is, without it, the documentation remains recognized as having entered into force.

Electronic documents

Primary documents can be prepared both in paper and electronic form (Part 5 of Article 9 of the Law of December 6, 2011 No. 402-FZ). The last option is possible if an electronic signature is placed on the documents (Article 6 of the Law of April 6, 2011 No. 63-FZ).

The requirements for an electronic signature are provided for by the Law of April 6, 2011 No. 63-FZ.

There are the following types of electronic signature: simple unqualified, enhanced unqualified and enhanced qualified (Article 5 of the Law of April 6, 2011 No. 63-FZ). The legal force of the document will depend on what signature the organization uses.

Thus, primary documents certified with a simple or enhanced non-qualified electronic signature cannot be accepted for accounting and tax purposes. They are not recognized as equivalent to paper documents certified by a handwritten signature.

On the contrary, documents certified by an enhanced qualified electronic signature are equated to those signed personally and are accepted for accounting and tax purposes.

Similar conclusions follow from paragraphs 1 and 2 of Article 6 of the Law of April 6, 2011 No. 63-FZ and confirmed by letters of the Ministry of Finance of Russia dated April 12, 2013 No. 03-03-07/12250, dated December 25, 2012 No. 03- 03-06/2/139, dated May 28, 2012 No. 03-03-06/2/67, dated July 7, 2011 No. 03-03-06/1/409.

The format for submitting a document on the transfer of goods during trade operations in electronic form was approved by Order of the Federal Tax Service of Russia dated November 30, 2015 No. ММВ-7-10/551. The format for presenting the document on the transfer of work results (document on the provision of services) in electronic form was approved by Order of the Federal Tax Service of Russia dated November 30, 2015 No. ММВ-7-10/552. These formats are relevant both in business activities and when submitting documents at the request of the inspection in electronic form.

The Federal Tax Service of Russia does not plan to develop formats for standard forms.

If the legislation of Russia or an agreement provides for the submission of a primary document to a counterparty or to a government agency (for example, a tax office) on paper, the organization is obliged to make a paper copy of the electronic document at its own expense (Part 6, Article 9 of Law of December 6, 2011 No. 402 -FZ).

What if an organization draws up documents not according to the format approved by the Federal Tax Service of Russia? Then submit the forms to the inspectors on paper - certify the copies with a note that the documents are signed with an electronic signature.

Similar clarifications are given in the letter of the Federal Tax Service of Russia dated November 10, 2015 No. ED-4-15/19671.

For details on how to submit documents to tax inspectors, see:

How to submit documents at the request of inspectors during a desk tax audit;

How to submit documents at the request of inspectors during an on-site tax audit.

If an organization decides to process primary documents in electronic form, this method of maintaining documentation must be reflected in the accounting policy. In particular, the accounting policy needs to record:

list of documents participating in electronic document flow;

list of employees authorized to sign electronic documents;

method of electronic exchange of documents (with or without the involvement of an electronic document management operator);

procedure for storing electronic documents;

method of submitting documents at the request of the tax office (electronically or on paper).

This follows from Article 8 of the Law of December 6, 2011 No. 402-FZ.

But the formats of electronic documents that the organization uses do not need to be reflected in the accounting policies. This was confirmed by the Federal Tax Service of Russia in a letter dated November 10, 2015 No. ED-4-15/19671. Although this letter deals with accounting policies for tax purposes, the conclusion of the Federal Tax Service of Russia is also relevant for accounting policies for accounting purposes.

Documents issued in electronic form

As mentioned above, primary documents can be prepared not only on paper, but also in electronic form. Execution of an electronic document is possible if there is an electronic signature.

There are several types of electronic signature:

simple unskilled;
reinforced unskilled;
reinforced qualified.

The legal force of the document will be determined by what signature is used in the company.

If the primary document is certified by the first two types of signatures, then they cannot be accepted for accounting or tax accounting purposes. In this case, they cannot be recognized as documents having the same force as documents drawn up on paper and certified by a personal signature. Only documents certified by an enhanced qualified signature are considered to be hand-signed documents. They can be accepted for accounting and tax accounting.

In accordance with the law or an agreement with the counterparty, the document may be presented exclusively on paper. In this case, the company, at its own expense, makes a copy of the electronic document on paper.

Having decided that primary documents are issued in electronic form, this must be fixed in the accounting policy. The following is indicated:

documents that will participate in electronic document management;
employees who have the right to sign documents;
the method of exchanging electronic documents (that is, whether an operator is involved or not);
the order in which documents are stored;
method of submitting electronic documents when requested by the Federal Tax Service (on paper or electronically).

Printing on documents

The seal is not listed among the mandatory details of the primary documents listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

Therefore, put a stamp on the document:

if the organization, at its own choice, uses an independently developed form approved by the head, which includes a seal;

if the organization, of its own choice, uses a unified form contained in the album of unified forms, which includes a seal. At the same time, the manager approved that the form is used without changes (or the changes do not affect the seal);

when applying standard mandatory forms established by authorized bodies (the Government of the Russian Federation, the Bank of Russia, etc.) on the basis of federal laws, if the standard forms require a seal.

Such conclusions follow from the provisions of Article 9 of the Law of December 6, 2011 No. 402-FZ.

The list of documents on which the organization’s seal is required (optional) is given in the table.

In agreements that an organization usually concludes (purchase and sale, provision of services, etc.), a seal also does not need to be affixed. A seal must be affixed only if this is expressly provided for in the contract (Clause 1, Article 160 of the Civil Code of the Russian Federation).

One more thing. From April 7, 2015, LLCs and joint stock companies may not have seals at all. This is provided for in Articles 2 and 6 of the Law of April 6, 2015 No. 82-FZ.

Electronic document management systems

A huge number of operators and software manufacturers now offer ]electronic document management[/anchor]. Moreover, accounting can be organized in completely different ways, both with and without the help of operators:

Cloud service.
Cons: there are concerns about the confidentiality of information from competitors or other interested parties. Even banks sometimes lose customer data. In some cases, when the password/certificate expires, the validity period of the digital signature expires, or the user is blocked for some reason, it is impossible to access the information. To resume service, you need to pay for the service. Moreover, the database archive may also not be transferred without a separate payment if you decide to stop working with this operator. It may not be possible to upload documents in the required format, or the service may not work with the accounting program (or its version) that you are using.
Please note: the ratio of price and range of services, restrictions (number of users, access period, upload formats, archiving, etc.), guarantees. It is better to contact a supplier that has been operating for a long time and has proven itself in the market, having first studied the reviews about it.
Special program. A program is installed on computers that works in network mode between them. You can set up various rights: the manager performs any action in the grid, and the employee only enters, for example, primary documents. The system extends not only to the premises, office, but also to the city, country, and world. You just need to install the software at your workplace, configure it and connect it to the network. Sometimes you don’t even need to install separate software; the functionality is simply additionally built in or activated.
Cons: You may have to make upgrades, which will have to be paid for separately if they are not included in the regular maintenance fee. Performance and data transfer speed depend on the hardware, i.e. characteristics of your computers. The program takes up a lot of space on your hard drive. Archiving will most likely have to be done on external media. You will also have to ensure security yourself.
Please note: what is included in the database upon purchase and subsequent maintenance, restrictions (similar to a cloud service), system requirements.
Addition to reporting. Some operators offer the opportunity to use EDI as part of the system used for sending reports. Sometimes this is a free service, with certain restrictions (for example, incoming documents up to the Nth number), sometimes it is a separate service for an additional fee. Often sending occurs using a browser: the user logs into the site into his account, opens the desired section, loads or fills out the form right there and sends it, signing with his digital signature (the same signature is used as for reports). The recipient signs and the user receives confirmation.
Disadvantages: it is designed more for external exchange; the counterparty must also be a client of the service, otherwise he simply will not receive the documents. You will probably have to upload a ready-made form; moreover, not all of them can be recognized and passed control.
Please note: agree on the exchange option with the recipient, securing it in a contract or additional agreement, clarify which forms can and will be transferred.
Corporate system. This could be an internal mail service, a private chat, a communication channel, a group in a messenger or even a social network. Some companies also create their own organized network for sending and receiving messages, memos and work instructions and orders. It can be mandatory or informal. For example, you can use a chat notification to invite employees to a meeting, or you can scan and send a draft contract for approval.
Cons: If you are developing your own system, you will likely have to invest a lot of money in its creation and maintenance. The use of instant messengers and social networks does not exclude information leakage. Legally, not every action is recognized as legal. You will have to describe both the etiquette and the rules of communication in your own network in order to avoid abuse. You will have to install your own server if you need access to some information around the clock.
Pay attention: is there a real need for such a network, how realistic is it to control it? Are there financial opportunities for subsequent support (salaries of programmers, network administrators). Does the equipment meet the load requirements?

Documents in a foreign language

Documents written in a foreign language must have a line-by-line translation into Russian. This is necessary both for accounting and tax purposes (clause 9 of the Regulations on Accounting and Reporting, Article 313 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 28, 2012 No. 03-03-06/1/106).

There is no need to add anything to the documents themselves. Attach separate translations signed by the translators. A document can be translated into Russian by either a professional translator or an employee of an organization who speaks a foreign language (letters of the Ministry of Finance of Russia dated April 20, 2012 No. 03-03-06/1/202, dated March 26, 2010 No. 03-08- 05/1).

However, the organization may retain some words in a foreign language if they are a registered trademark, for example, the name of the airline on an airline ticket (Article 6 of the Convention for the Protection of Industrial Property of March 20, 1883) or are not essential for confirming the expenses incurred, for example, in an air ticket in a foreign language - the terms of application of the fare, rules of air transportation, rules for the transportation of baggage and other similar information (letters of the Ministry of Finance of Russia dated March 24, 2010 No. 03-03-07/6, dated September 14, 2009 No. 03- 03-05/170).

If documents in a foreign language are compiled according to a standard form (identical in the number of columns, their names, decoding of works, etc. and differ only in the amount), then with regard to their constant indicators, a one-time translation into Russian is sufficient. Subsequently, only the changing indicators of this primary document need to be translated. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated November 3, 2009 No. 03-03-06/1/725.

About foreign languages

Certain aspects of organizing document flow in accounting relate to cases where the documentation was drawn up in foreign languages. In such cases, the law requires a line-by-line translation of its text into Russian. This will be needed for both accounting and tax purposes.

Nothing is written in the text of the documentation itself. But translations compiled by specialists are attached to it. Often, third-party employees are hired for this purpose, but the translation can also be carried out by the organization’s employees themselves.

The company reserves the right to preserve a number of words in a foreign language. This applies to cases where trademarks are involved. For example, the name of the company.

In cases where documentation in a foreign language is drawn up in a unified form, then one translation into Russian of constant indicators is sufficient. Only those provisions that have changed are translated below.

Error correction

Corrections in primary documents are allowed (Part 7, Article 9 of the Law of December 6, 2011 No. 402-FZ).

The procedure for correcting errors in primary documents should be established in the accounting policy for accounting purposes or in an appendix to it. The organization independently develops ways to make corrections to the primary document (both on paper and in the form of an electronic document). Focus on the requirements of the Law of December 6, 2011 No. 402-FZ, accounting regulations and take into account the peculiarities of document flow. When developing such methods, you can focus on current regulations governing similar issues (for example, Rules for filling out invoices, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). This was stated in the letter of the Ministry of Finance of Russia dated January 22, 2021 No. 07-01-09/2235.

Correct errors in primary documents as follows: cross out the incorrect text and write the corrected text above the crossed out text. Crossing out is done with one line so that the correction can be read. Certify corrections in documents with the signatures of the persons who compiled the document (indicating their last names and initials or other details necessary to identify these persons), and indicate the date the correction was made.

You cannot make corrections to cash and bank documents. Such rules are established by paragraph 7 of Article 9 of the Law of December 6, 2011 No. 402-FZ, section 4 of the Regulations approved by the Ministry of Finance of the USSR on July 29, 1983 No. 105, and paragraph 4.7 of the Bank of Russia directive of March 11, 2014 No. 3210-U .

An error in the accounting register can be corrected on the basis of an accounting certificate. This document must provide a rationale for the correction.

Corrections not authorized by the persons responsible for maintaining the relevant register are not allowed in accounting registers (Part 8, Article 10 of Law No. 402-FZ of December 6, 2011). If the correction in the register is authorized by the responsible persons, then certify it with the signatures of these persons (indicating their surnames and initials or other details necessary to identify these persons), and indicate the date the correction was made. Such rules are established by paragraph 8 of Article 10 of the Law of December 6, 2011 No. 402-FZ.

How to regulate document flow

In practice, they first develop and approve an internal regulation on document flow in accounting, and then, following it, a document flow schedule in accounting is formed.

The last regulatory document is drawn up by the chief accountant, in order to then consolidate it with an order from management. The graph should reflect 2 important points (this can be a diagram, table, list):

the optimal number of departments/services and executors for each primary document to pass through;
minimum period of presence of the document in the department.

Let us note that the new FSB essentially regulates the procedure for document flow in accounting in the most general terms. This means that each enterprise is free to independently prescribe all the rules for itself, but correlating them with the general principles given in this consultation.

For 2021, the Regulations on Documents and Document Flow in Accounting, approved by the USSR Ministry of Finance on July 29, 1983 No. 105, continue to be partially in force.

Also see “Document flow schedule for accounting policies 2021: how to draw up.”

Internal control

The organization is obliged to organize and carry out internal control of the facts of economic life. And if its reporting is subject to mandatory audit, then it is obliged to maintain internal control over accounting and reporting (except for cases where the manager has assumed the responsibility for accounting). Such requirements are established by Article 19 of the Law of December 6, 2011 No. 402-FZ.

In addition, one of the tasks of the chief accountant is to organize and control the creation (reception), processing and storage of documents (clause 6.6 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105 (valid to the extent that does not contradict the law)). The following tools can be used to perform this task:

document flow schedule;

nomenclature of cases.

The procedure for generating and processing documents must be fixed in the document flow schedule (clause 5.1 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105). The development of the schedule is organized by the chief accountant. The schedule is approved by order of the head of the organization (clause 5.2 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105).

The document flow schedule should describe:

stages of creating (receiving), checking and transferring a document for storage;

timing of each stage;

a list of employees performing business operations and preparing documents;

list of employees checking documents;

relationship between responsible persons.

The schedule can be drawn up in the form of a diagram or a list of works indicating the operations and relationships of the performers. An approximate form of this document is given in the appendix to the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105. However, you can develop your own schedule structure. Such rules are established by paragraph 5.4 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105.

An example of a document flow schedule in tabular form

The chief accountant of Alpha LLC has developed a document flow schedule in tabular form (see, for example, the part of the document flow schedule dedicated to bank documents).

An example of a document flow schedule in the form of a diagram

Alpha LLC has decided to continue issuing travel certificates for employees going on business trips. The chief accountant of Alpha has developed a document flow schedule in the form of a diagram (see, for example, the scheme for processing a travel certificate).

In organizations with a small document flow, everything can be reduced to drawing up separate memos for employees. The employee should describe in detail what documents he must fill out so that there are no claims against him from the accounting department. For example, an employee goes to pick up paid goods from a supplier. The memo should state what documents he must bring, as well as the period within which they must be submitted to the accounting department. You can also attach samples of the required documents to the memo.

An example of a memo to the contractor on the procedure for completing documents

Document flow at Alpha LLC is organized by drawing up separate memos for employees (see, for example, the memo for a posted employee).

Control over the execution of the document flow schedule is assigned to the chief accountant (clause 5.7 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105). Employees of the organization must be familiar with this document or an extract from it. The chief accountant's requirements for document preparation are mandatory for all employees of the organization. For failure to comply with the requirements of the chief accountant, disciplinary action may be taken against employees. Some organizations prescribe compliance with paperwork requirements as one of the bonus conditions.

After processing the document, it is necessary to ensure its safety and subsequent transfer to the archive.

One way to organize the storage of documents is to compile a list of cases. It contains information about which documents should be kept in which department and for how long they should be stored. Form the nomenclature of affairs in the accounting department similarly to the nomenclature of affairs in the personnel department.

Responsible person

The main responsible person for organizing document flow in accounting is the organization's accountant. The list of his responsibilities includes the formation of a list of process rules and data processing techniques; they are implemented in the form of a schedule.

Establishing a document flow procedure in accounting is carried out as follows. First of all, they formulate regulations on the accounting service. Then they draw up job descriptions for employees whose activities are related to documentation and document flow in accounting. After this, they proceed to drawing up the appropriate schedule. The penultimate stage is the creation of a method for processing information in accounting at an enterprise. And last but not least, they develop a nomenclature of cases and a procedure for storing documentation.

Responsibility for the absence of primary documents

Attention: the absence (failure to submit) of primary documents is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation), for which tax and administrative liability is provided.

The absence of primary documents, invoices, as well as accounting and tax registers is recognized as a gross violation of the rules for keeping records of income and expenses. Responsibility for it is provided for in Article 120 of the Tax Code of the Russian Federation.

If such a violation was committed during one tax period, the inspectorate has the right to fine the organization in the amount of 10,000 rubles. If a violation is detected in different tax periods, the fine will increase to RUB 30,000.

A violation that led to an understatement of the tax base will entail a fine of 20 percent of the amount of each unpaid tax, but not less than RUB 40,000.

In addition, at the request of the tax inspectorate, the court may impose administrative liability on officials of the organization (for example, its head) in the form of a fine in the amount of:

from 300 to 500 rub. for failure to submit primary documents necessary for tax control (part 1 of article 23.1, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation);

from 2000 to 3000 rub. for failure to comply with the procedure and terms of storage of primary documents (part 1 of article 23.1, article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In each specific case, the perpetrator of the offense is identified individually. In this case, the courts proceed from the fact that the manager is responsible for organizing accounting, and the chief accountant is responsible for its correct maintenance and timely preparation of reports (clause 24 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18). Therefore, the subject of such an offense is usually recognized as the chief accountant (an accountant with the rights of the chief). The head of an organization may be found guilty of:

if the organization did not have a chief accountant at all (resolution of the Supreme Court of the Russian Federation dated June 9, 2005 No. 77-ad06-2);

if accounting and tax calculation were transferred to a specialized organization (clause 26 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18);

if the reason for the violation was a written order from the manager, with which the chief accountant did not agree (clause 25 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18).

Primary documents are lost

Situation: what to do if the primary documents are lost?

If documents confirming recorded transactions are lost, the organization must take action to investigate the causes and restore the loss. To do this, the employee who discovered the loss must write a memo, on the basis of which an order is issued from the manager to appoint a commission to investigate the loss. Document the results of the commission’s work in an act.

If during the work of the commission the tax inspectorate requests documents that were lost, the organization will be able to ask to increase the deadline for submitting documents (clause 3 of article 93 of the Tax Code of the Russian Federation). In this case, the order to create a commission will be a documentary substantiation of such a request.

If, based on the results of the commission’s work, the documents are not discovered (restored), the organization will not be able to confirm the accounting and tax accounting data. In addition, the organization may face liability for the lack of documents.

Goals of document flow organization in accounting

The main purpose of document flow in accounting and tax accounting is to document the current activities of the company, operational accounting of business transactions, uniformity of processing, one-time and direct flow of documentation. Also, the transfer of primary documents for registration of the information contained in them in accounting registers with the subsequent preparation of reports. The process ensures the operation of the company and includes the creation, reception, registration, transfer, approval and storage of official papers. The key parameters are the document’s route and the time it takes to pass from one stage to another.

IMPORTANT!

A feature of document flow in accounting is that its rules apply only to documents that are subject to reflection in accounting (in accordance with the regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105) and do not affect some organizational and administrative documents, for example, orders for technical training safety, measures to prevent the spread of coronavirus and others.