How to keep records of primary documents. Why is primary documentation in accounting needed and what does it consist of?

1. Each fact of economic life is subject to registration with a primary accounting document. It is not allowed to accept for accounting documents documents that document facts of economic life that have not taken place, including those underlying imaginary and sham transactions.

2. Mandatory details of the primary accounting document are:

1) name of the document;

2) date of preparation of the document;

3) the name of the economic entity that compiled the document;

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

6) the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the accomplished event;

(see text in the previous edition)

7) signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials or other details necessary to identify these persons.

3. The primary accounting document must be drawn up when a fact of economic life is committed, and if this is not possible, immediately after its completion. The person responsible for registration of the fact of economic life ensures the timely transfer of primary accounting documents for registration of the data contained in them in the accounting registers, as well as the reliability of this data. The person entrusted with maintaining accounting records and the person with whom an agreement has been concluded for the provision of accounting services are not responsible for the compliance of primary accounting documents compiled by other persons with accomplished facts of economic life. Requirements in writing of the chief accountant, another official entrusted with accounting, or a person with whom an agreement has been concluded for the provision of accounting services, regarding compliance with the established procedure for documenting the facts of economic life, submitting documents (information), necessary for maintaining accounting records, to the official entrusted with maintaining accounting records, or to the person with whom an agreement has been concluded for the provision of accounting services, are mandatory for all employees of an economic entity.

(see text in the previous edition)

4. The forms of primary accounting documents are determined by the head of the economic entity on the recommendation of the official responsible for maintaining accounting records. The forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation.

(see text in the previous edition)

5. The primary accounting document is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

6. If the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document to another person or to a state body on paper, an economic entity is obliged, at the request of another person or government body, at its own expense, to make copies on paper of the primary accounting document drawn up in in the form of an electronic document.

7. Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies. The correction in the primary accounting document must contain the date of the correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.

8. If, in accordance with the legislation of the Russian Federation, primary accounting documents, including in the form of an electronic document, are seized, copies of the seized documents, made in the manner established by the legislation of the Russian Federation, are included in the accounting documents.

Primary documents of the accounting report are the most important link in the document flow of any company. Without them, it will not be possible not only to correctly calculate all income, expenses and receipts, but also to correctly calculate (and even more so, confirm with the tax authorities) deductions to the tax office. What is a “primary” and what are the requirements for it? Let's figure it out.

It is necessary to understand what is generally meant by this definition. So, primary accounting documents are confirmation of business transactions carried out at the enterprise that brought some economic effect. This is a supporting document - for example, some kind of invoice.

These documents are important not only for accounting purposes. They are necessary to comply with tax laws and confirm all transactions. Using primary documents, you can determine the scope of the company's obligations to the state. The tax office will require these certificates to verify the accuracy of the calculations.

Primary documents must be drawn up immediately at the time of the operation, or immediately after its completion. But the latter is only possible if it is not possible to deal with paperwork during the process.

And it is worth remembering that such delays are highly discouraged and are allowed only in exceptional situations.

What is "primary"

This type of document is the one that confirms already completed business actions. For example, buying a new lathe. Without primary documentation capable of confirming this or that action, it is impossible to enter expenses/income or the receipt of anything in the accounting book.

Primary documents can be either electronic or paper - there is no difference. The only peculiarity of such electronic document management is that an electronic signature is required for confirmation. However, some businesses may limit their use of digital capabilities. According to the terms of the contract or in some cases regulated by law, it is possible to require the provision of only a paper “primary” document.

The primary accounting document must contain all the necessary information for accounting for business activities. Otherwise, tax problems may arise. If you cannot confirm any expense or income, the amount of deductions may increase.

Such a document is proof of the fact that some action was taken in the organization’s economy that affected the economic situation.

List of accounting documents

Interestingly, the law does not regulate specific documents, so you can choose from many acceptable options. This will allow you to adjust the convenience of reporting. But what kind of “primary” is there anyway?

Agreement. Contains specific terms of a business transaction. It lists all the financial nuances and the responsibility of all parties involved for implementation.
Packing list. Listing of all services provided or goods transferred. It is kept by each participant in the transaction - you will need to make copies.
Transfer and Acceptance Certificate. Confirms that the service was performed in full and its quality satisfies the agreed upon. This act confirms the acceptance of the work performed and, accordingly, the full approval of the customer.
Transfer and acceptance certificate No. OS-1. Unlike the previous document, it is used in recording activities with the input and output of fixed assets.
Check. Confirmation of willingness to pay for a product or service. The invoice may list additional conditions and prices for the services provided. This document also allows you to return money.
Payslip. Used to solve business problems related to personnel. That is, these statements take into account all salary situations. It is necessary to include not only the salary itself in the payslip. But also all bonuses, overtime, incentives and other cash “infusions” into the employee.
Cash documents. Necessary for accounting for financial transactions for the sale of goods or services. This category includes not only the cash book, but also receipt and expense orders.

Classification of primary documents

There are several ways to categorize accounting records. This significantly simplifies the definition and document flow itself. Grouping occurs according to certain principles and features.

So, the primary documents are divided:

By purpose. There are administrative ones - powers of attorney and payment orders; executive/exculpatory – pay slips and certificates of work performed; accounting documents – statements, calculations and certificates; combined – cash orders, advance reports and claims; and strict reporting forms - subscriptions, receipt books, and so on.
By volume of data content. The actual primary documents are included - cash orders and checks; and consolidated primary documents - cash reports for a certain period and statements.
According to the method of reflecting business transactions. There are one-time reports - cash reports; and accumulative statements and limit cards.
By place of compilation. Divided into internal (everything formalized by the organization) and external (received from suppliers, outsourcers, and so on).

This comprehensive classification reflects almost all primary documents that accounting may encounter when preparing reports.

Accounting registers for primary

Each primary document received by the accounting department must be registered. Therefore, there are special accounting registers. These are special counting tables made in a specific form. They are necessary to collect information about business transactions on accounts and not get confused in a bunch of certificates, invoices, and so on.

Accounting registers are different. As a rule, they are divided into the following categories:

By appointment. This includes chronological (documents are recorded as they appear), systematic (the primary document is recorded taking into account its grouping characteristics). The combination of these two types is called synchronistic registers - ideally this is what accounting should do.
By summarizing the data. Integrated (from particular to general) and differentiated (from general to particular) registers fall into this category.
By appearance. Everything is very simple - they are divided according to the physical form of the register. It can be in the form of a card, book, electronic media, and so on.

Proper maintenance of accounting registers will significantly simplify the task and protect against many problems.

Requirements for primary documentation

Since the primary document is an important part of the accounting document flow, it is necessary to be very careful in maintaining and filling it out. There are certain requirements, norms and standards that will have to be adhered to.

What should be in the primary

Primary accounting documents must be created according to certain standards so that the tax authorities can accept them without any problems, and no one will have problems in the future. Therefore, it is necessary to indicate the following information in the primary document:

The name of a specific document.
Date of preparation.
The name of the subject who (or on whose behalf) this or that action is carried out.
What is the essence of a business transaction?
Business transaction meters. There are cash or in kind. If natural, you must indicate what is being measured.
Persons responsible for the correct conduct of the operation and the preparation of documents for it. Be sure to indicate positions.
Signatures of the persons involved, their full names and other information that will help identify them.

The presence of all this data is necessary not only to confirm that the operation was actually carried out. The information specified in the document will allow, if necessary, to verify all indicators, contact the actors and clarify some points.

Rules for preparing primary documentation

It is important to remember that when creating such documents, it is not enough to simply take into account the data that it should carry. The regulations establish certain rules for maintaining and creating such papers. If they are violated, or tax inspectors have doubts, you will not only have to redo the document, but also pay a large fine. Especially if the violation is not the first.

Write strictly without errors (including punctuation) and blots. Avoid typos in electronic documents.
You can use any pens. But it is advisable to choose ones that will not smear when writing - this will spread dirt on the paper, which is unacceptable.
It is necessary to draw up documents in case of assumptions that some kind of business transaction will be carried out. As a last resort (which is not recommended at all), you can draw up and submit a primary report immediately after the operation.
Absolutely all calculated data presented in digital form must be duplicated in words.
If there is no data to fill out the details in the initial form, you need to put a dash there. Leaving empty lines is strictly prohibited.

It is important to remember that the more responsible the accountant is in filling out primary documents, the fewer problems the organization will have in the future.

What to do if a mistake has already been made?

In a situation where it is necessary to correct one or another primary document, you need to know what can and cannot be done. So, when correcting errors you can:

Cross out the incorrect information and indicate the correct information next to it. It is necessary to put the signature of the person who corrected the information, as well as the instruction “Believe the corrected” and the specific date when the correction was made.
Make additional notes. It is used if the total values of transactions were executed, but as a result they turned out to be slightly higher. In this case, it is necessary to record the balances in a new document and take them into account in the current or next reporting period.
Perform reversal. That is, correct the entry using negative values: write down the incorrect data in red paste, and then indicate the correct data next to it.

Primary accounting documents are designed to reflect the business transactions occurring in the institution. Systematized data from them is transferred to registers and accounting journals, which form the basis for reporting. Those primary accounting documents are used in practice, the list of which is approved by the accounting policy. The forms recommended for use in practice are given in the resolutions of the State Statistics Committee:

No. 1 dated 01/05/2004;
No. 71-a dated October 30, 1997;
No. 88 of August 18, 1998;
No. 132 of December 25, 1998;
No. 100 of November 11, 1999;
No. 7 dated January 21, 2003.

Primary accounting documents of cash type must be identical to the unified forms; enterprises are allowed to modify other forms.

Types of primary documents in accounting

Primary documents can be external and internal. The first category includes invoices from counterparties with payment requests; the second group includes advance reports, invoices and cash orders.

Forms of primary accounting documents can be classified as:

administrative type (power of attorney, order);
executive (act);
accounting documentation (coupons, certificates).

Types of primary documents, according to the criterion of the volume of information they contain, are divided into consolidated primary and simple primary.

What applies to primary accounting documentation?

Since 2013, most of the unified forms have become advisory in nature. They are allowed to be used in practice in their original form or modified taking into account the specifics of accounting and management accounting. What applies to primary documents for reflecting transactions with assets from among fixed assets:

Form OS-1, which is an Acceptance and Transfer Certificate.
Form OS-1a, used to record the fact of receipt and disposal of assets in the form of buildings and permanent structures.
Form OS-4, without which it is impossible to show the write-off of an asset.
There are two types of inventory records - for fixed assets (INV-1) with intangible assets (INV-1a).

What applies to primary accounting documents in personnel records management:

at the time of registration of the beginning of an employment relationship with a specific employee, the main primary form will be an order recording the hiring, in the T-1 form;
It is mandatory to maintain personal cards of employees in the T-2 form;
the employment of workers is carried out in accordance with the grid of positions established by the staffing table in the T-3 form;
primary accounting documents in the form of vacation schedules (form T-7);
orders that a specific employee is granted leave, indicating the exact terms and dates of rest, are drawn up on the basis of the T-6 form;
upon dismissal, primary accounting documents such as orders in forms T-8 or T-8a are drawn up.

The list of primary documents in the field of accrual and payment of wages to personnel consists of:

forms for timesheet recording of hours worked (forms for manual and automated filling out T-12 and T-13);
several types of salary slips (T-49 and T-53);
personal accounts (form document T-54).

Primary accounting documents - a list of mandatory cash forms for use in their original form:

Form KO-1, called a cash receipt order. The form is filled out on a sheet of A5 paper.
Form KO-2, which is an expense cash order, which is printed on A5 size paper.
Form KO-3, in which incoming and outgoing documentation is recorded.
Primary documents in the accounting department of forms KO-4 (numbered, threaded and sealed cash book) and KO-5 (book for reflecting monetary resources accepted and issued by the cashier).

Primary documentation includes contracts, invoices, invoices, acts, powers of attorney, sales receipts, limit cards (M-8 forms), and invoice claims (M-11). An invoice, contrary to popular belief, does not belong to the category of primary documents - this conclusion is contained in the letter of the Ministry of Finance No. 03-03-06/1/392, dated June 25, 2007.

Primary accounting documents - list of required details

The list of primary documents approved by the accounting policy may only include those forms that contain the required details:

full name of the document;
date of registration by the specialist;
information about the company creating this document;
the primary document must reflect the essence of the content of the operation performed;
meters of natural and monetary varieties for assessing events in the economic life of an organization;
all primary accounting documents have numerical characteristics for commercial products;
information about which of the company’s employees compiled the document and who is responsible for the accuracy of the data specified in it;
primary accounting documents, the list of which is used in the company, must be signed by responsible persons.

An important feature is that if the document form is filled out in electronic format, it is supported by the electronic signature of the officials who are responsible for maintaining primary records. All primary accounting documents, the list of which is compiled by the chief accountant and approved by the company’s management, have legal force.

Primary accounting is documentary evidence of the completion of certain business transactions.

Such documentary evidence has full legal force. Its main instrument is the primary accounting documents.

Forms and types of primary documents

Depending on what type of transaction needs to be reflected, primary accounting documents may have a standard or specialized form.

The first form of primary accounting documents is used when registering homogeneous business transactions, which are typical for most enterprises in one or a number of industries.

Simply put, for routine operations that most organizations in our country carry out.

A specialized uniform is required for highly specialized operations

Primary documents include:

money orders,
cash receipts and debit orders,
waybills,
bills, etc.

Any primary document must include the following:

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Rules for filling out primary documents

All primary accounting documents must be filled out clearly and accurately.

It is allowed to use ballpoint pens, ink pens, computer equipment and a typewriter.
Primary documents must be drawn up at the very moment when a business transaction is planned.
In some cases (when there are objective reasons for this), the necessary documents can be created immediately after the operation.

Today, most organizations use ready-made standard forms for primary documents: invoices, orders, invoices, coupons, statements, etc.

Primary accounting documents are divided into two types: external and internal.

External documents come to the organization (company) from outside.

The sender can be government agencies, higher-level organizations, banks, tax inspectorates (in this case, these are the primary tax accounting documents), founders, suppliers, buyers, etc.

They are compiled according to a standard form.

An example of an external accounting document could be an invoice from a supplier, a payment order, a payment request, a payment order-demand, etc.

Internal accounting documents are created exclusively within the organization

In turn, internal accounting documents are divided into the following types of primary documents:

administrative. Type of documents that contain certain orders or instructions regarding the performance of certain operations;
exculpatory (executive). Such documents highlight the fact of a certain operation. As an example, we can take an act of acceptance of materials (goods), receipt orders, an act of acceptance of manufactured products, an act of acceptance and disposal of fixed assets, etc.
combined. This is the type of document that is both exculpatory and administrative. These are payroll statements, cash receipt orders (documents), expense reports, etc.;
accounting registration. Such documents are drawn up if the standard form of primary documents is not suitable for recording a business transaction. For example, distribution sheets, certificates, etc.

Corrections in primary documents

There are times when even an experienced accountant makes a mistake in drawing up a primary document.

Every accountant should know which documents belong to primary documents. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of carrying out business transactions. A novice accounting specialist needs to understand what it is, why primary documents are needed, how to compile and store them. Otherwise, problems with regulatory authorities cannot be avoided.

Legal entities and private entrepreneurs can transfer funds to each other only on the basis of certain primary documentation. It is assumed that the primary report is drawn up even before the business transaction has taken place, however, the legislation does not exclude the possibility of its drawing up after the completion of the transaction, however, there must be good reasons for this.

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Both primary and summary accounting documents must include the following details: name of the form; the date and place where it was compiled; the full name of the company that prepared it; what accounts are used to transfer funds; full name of the responsible official, etc.

What are they needed for

Primary documents (PD) are a mandatory component of accounting. They are compiled during business transactions and serve as evidence that such transactions have been completed. When conducting a transaction, a different number of primary documents may be involved: it depends on the specifics of its implementation.

List of operations that must be carried out during the transaction:

Signing a contract with the recipient. If it is permanent, you can sign one agreement for several transactions, however, in this case, it is worth immediately discussing the timing of the work, the sequence of settlement transactions and other nuances.
Issuing invoices for payment.
Direct payment, confirmation of which is a cash receipt (or sales receipt), if we are talking about cash payment, or payment cards, if money is transferred by bank transfer.
When the goods are shipped, the contractor gives the invoice to the client.
After providing services in full, the contractor must receive a certificate of completion from the client

Existing types

There are 6 main types of PD accounting, which are used most often when conducting various transactions:

Contract	The contract sets out the rights and obligations of the parties to the transaction. The contract can be drawn up for the provision of services or the sale of goods. The Civil Code does not exclude the possibility of concluding an oral contract, but it must be remembered that only a document signed by two parties can protect the rights and interests of the injured party in a judicial body in the event of any problems arising, including failure to fulfill obligations by the other party.
Invoice offer	This document indicates how much the client must pay to receive services or work. When payment is made, this means that the client agrees to the conditions put forward by the contractor. There is no specific form for this document, so its format may vary between providers. However, you need to remember that the document must contain the title of the document itself; payment details; the name of goods and services, as well as their cost. You can prepare it in the 1C program. The invoice is of no value from the point of view of accounting and reporting to regulatory authorities; it only records the price set by the seller. It is not necessary to put a stamp and signature on it, but if the company wants to play it safe and protect itself, it is better to do so. If any interests or rights of the buyer are violated, he has the right to demand the seller return the transferred funds.
Payment documentation	This is confirmation of the fact that the client has paid the invoice issued by the manufacturer. There are various types of such documents: payment requests, orders and checks, strict reporting forms.
Packing list	Applicable in cases where you need to formalize a transaction for the purchase and sale of material assets. This paper must be prepared in two copies. The seller needs it to display the sale, and the buyer needs it to capitalize the received goods. The information in the delivery note and the invoice must completely match. The seal of the seller and the buyer must be on this document.
Act on the performance of work or provision of services	Double-sided document. It confirms not only the fact of the work performed, but also the price that was paid for the product or service. This paper also serves as proof that the parties have fully fulfilled their obligations to each other and have no mutual claims.
Invoice	An important document is, with the help of which the basis is laid for the acceptance of VAT amounts submitted for deduction. Obviously, this document is very important for those structures that are VAT payers.

List of primary accounting documents

So, the list of primary accounting documentation looks like this:

Agreement	Concluded with the client in writing. It is important to say that the law does not prohibit the oral form of such a contract; however, the parties often prefer to record the rights and obligations provided for in the agreement on paper.
Check	It contains details for making payment and the name of the goods that are purchased.
Receipt (sales or cash receipt) or strict reporting form	Issued if paid in cash. In the case of non-cash payment, the buyer of goods or services remains with a payment document certified by the banking structure as confirmation of payment.
Invoice	Issued at the time of shipment of the goods.
Act of provision of services or performance of work	Provided after services have been provided in full.

The definition of the concept of “primary accounting document” is given by Article 60-1 of the Russian Tax Code: primary documents are documented evidence that a transaction has been completed or there is an event that gives the right to carry it out. Such documents can be in paper form or on electronic media. Accounting is carried out on the basis of such documentation.

Article 60-2 provides the forms of such documents and the requirements for their execution.

Another regulatory act that defines primary documentation and also defines its forms is the law on accounting and financial reporting.

Russia is a country in which legislation on accounting and payment of taxes changes periodically. Given the fact that the forms can be changed or supplemented, you need to track what changes are approved by various government agencies, including the Ministry of Finance. For example, at the beginning of 2019, the form of an accounting certificate was approved, which previously had a free form.

The Code of Administrative Offenses provides for a number of sanctions for the absence of primary documents in an organization; they are defined in Article 276 of the Code.

General instructions for use

PD are the basis for starting accounting for certain transactions and making entries in the accounting register. Such a document acts as written evidence of the fact that a business transaction has been completed.

Those primary accounting documents, the forms of which are not officially approved, are approved by the head of the organization, issuing an appropriate order. They must contain all the mandatory details required by law.

Such documentation must be prepared on paper and supported by the signature of the person who compiled the document. If an electronic document is used, it must be signed with an electronic signature.

Unified forms of PD are not mandatory for use. The exception is cash documents that are approved by authorized structures.

The PD form must contain the following mandatory data:

Title of the document;
exact date of the operation;
what the economic operation consists of in physical and value terms;
the name of the structure that composes the document;
information about the persons who are responsible for ensuring that the document is executed correctly.

Such documents are divided into the following groups:

wage accounting;
accounting of performed cash transactions;
accounting of fixed assets;
accounting of construction and repair work.

Filling rules

Reporting documents should be prepared neatly and clearly.

Basic Rules:

It is allowed to use ballpoint and ink pens, you can use computers and a typewriter;
such documentation must be drawn up at the moment when the transaction is just planned;
it is allowed to draw up documents after the operation, if there are objective reasons for this;
the document reflects all possible details;
If any information is missing, dashes can be added.

In 2019, standard forms are used to prepare PD. Documents are divided into external and internal.

The first organization receives from the outside: from government agencies, higher organizations, banking structures, tax authorities, etc. Examples of external documents: invoices, payment orders or claims. As for internal documents, they are drawn up directly in the organization.

If the document is filled out incorrectly, the organization will have difficulty determining the tax base, and this may lead to disagreements with the tax service.

Content Correction

It happens that even an experienced accountant who has drawn up a document more than once makes a mistake. It is possible to correct it only when the document was not reflected in accounting, that is, it was not posted. You need to remember that making corrections using a stroke is unacceptable.

You can only use the following three methods:

additional entry;
reversal method;
proofreading method.

The latter applies when an error was made in the accounting register, but it does not affect the correspondence of accounts. This method is appropriate to use before the balance sheet is drawn up. In this case, the incorrect number or other sign must be crossed out with a thin line, and the correct value must be indicated next to it. On the side indicate “corrected believe” and put the date and signature.

An additional entry would be appropriate if the amount of the transaction being carried out was underestimated.

The reversal method involves correcting an incorrect entry using a negative number. The wrong number is indicated in red ink, and the correct entry is immediately made, which is written in normal color.

Clarifications about the reconciliation report

Reconciliation acts do not legally relate to primary documents, and therefore are not regulated by regulatory documents. They display mutual settlements made for a certain period between companies that have the status of a legal entity, or individual entrepreneurs.

This type of document is used on the initiative of accountants, since with its help it is possible to resolve a number of controversial issues, which protects the interests of the organization.

In what cases is it important to draw up a reconciliation report:

when the seller offers a wide selection of goods;
in case of granting a deferment on payments;
if the price of the product is high;
if there is a relationship between the parties that is regular in nature.