The main tasks facing the accounting service of any organization are:

Formation of complete and reliable information about business processes and financial results activities of the organization necessary for operational management, as well as for its use by investors, creditors, tax and financial authorities, banks and other interested parties;

Ensuring control over the availability and movement of property, the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

Timely warning negative phenomena in financial and economic activities, identification and mobilization of on-farm reserves.

The implementation of these tasks directly depends on the completeness and timeliness of reflection in the accounts accounting business transactions carried out by an organization in the course of its activities, which, in turn, is a consequence of documenting completed transactions.

The accuracy of the accounting information provided by the organization’s accounting department to its users depends on the correctness of its implementation. Therefore, in organizations, the process of documenting business transactions should be given great attention from not only employees of accounting services, but also employees of other structural divisions, since the efficiency of accounting in organizations depends on proper organization working with documents that are written confirmation of the fact of a business transaction (their legal evidence).

If the organization has not created a system for organizing and maintaining primary accounting, then the management system will not work effectively when making the necessary management decisions.

One of the basic principles of accounting is that a business transaction that is not properly documented does not take place as a legal economic event (there is no accounting object).

In addition, attention should be paid to the fact that the tax authorities have the right to bring to administrative responsibility officials of the organization who are guilty of maintaining accounting records in violation established by law order.

The basis for reflecting information about completed business transactions in accounting registers is primary documents. Primary documents record the fact of a business transaction. The main requirements for primary accounting documentation include:

1) only those documents that are compiled according to the form contained in the albums of unified forms of primary documentation are accepted for accounting.

In the process of carrying out financial and economic activities, to formalize completed business transactions, organizations must use standard interdepartmental forms of primary documents approved State Committee Russian Federation according to statistics in the prescribed manner. If necessary, organizations are given the right to independently develop separate forms of primary documents and accounting registers, which are not in the albums of unified forms of primary accounting documentation and albums of industry specialized forms of documents (for example, trade and procurement acts for the purchase of materials from individuals). In addition, it is allowed to make changes to the existing forms, detailing and clarifying them, as well as supplementing the details of the forms, provided that the main details are kept unchanged;

2) primary documents to give them legal force must have the following mandatory details: name of the document, date of preparation of the document, name of the organization on behalf of which the document was drawn up, content of the business transaction, measures of the business transaction in kind and monetary terms, names of positions of persons responsible for the execution of the business transaction and the correctness of its execution, personal signatures of the indicated persons.

In addition to the listed mandatory details, additional details may be indicated in the primary accounting documentation, the nature of which is determined by the content of a particular operation and the purpose of which is to strengthen control, cognitive And operational document meanings:

Primary accounting documents must be drawn up at the time of the transaction, in exceptional cases - immediately after its completion;

The primary documents must reflect all necessary information, allowing you to accurately establish the content and conditions of transactions, i.e., there is a need to fill out all the details provided for in the document form;

Corrections in the primary documentation must be confirmed by the signatures of the persons who signed the documents, indicating the date the corrections were made;

Filling out primary documents must ensure the safety of records for the period of time established for their storage in the archive.

All documents currently used in business activities can be classified according to the following main characteristics:

1) by purpose:

administrative- documents containing permission to carry out a certain business transaction (manager’s order to issue funds on account);

exculpatory- documents containing information on the execution of the order (advance report);

accounting registration- documents that serve to prepare accounting records for further use in the accounting process (calculation of accruals from wages);

combined- documents that combine the characteristics of administrative, executive and accounting documents (payroll sheet);

material- documents used to formalize operations on the movement of inventory items (receipt order);

monetary- documents intended for processing transactions with cash and non-cash funds of the enterprise (payment order);

settlement- used to formalize the settlement relationship between the enterprise and its counterparties for obligations incurred (invoice);

3) by volume of reflected transactions:

primary- documents containing information about one business transaction (receipt and expense cash orders);

summary- documents intended to summarize information about the entire set of similar economic

transactions for a certain period of time (cashier report);

4) by method of use:

one-time- documents used to formalize a one-time business transaction (invoice-request for release (internal movement) of materials);

cumulative- used for repeated one-time business transactions (limit-fence card);

5) by the number of positions taken into account:

one-liners- documents containing one accounting position;

multiline- documents containing two or more accounting positions (payroll statements);

6) at the place of compilation:

internal- documents drawn up within the organization itself to formalize internal business transactions (power of attorney to receive inventory);

external- documents received from third-party organizations and reflecting the organization’s relationship with its counterparties (payment requests and orders);

7) by filling method:

Filled in manually;

Filled out using computer technology.

In addition, all of the listed types of accounting documentation can be conditionally grouped according to the following criteria:

organizational and administrative- documents reflecting issues general management organization and its production and operational activities. These documents are compiled by the management bodies of the organization;

financial and accounting- documents that promote the rational use of funds and summarize information about the financial condition of the organization and distribution

matches with other participants market relations. This type documents are compiled by the accounting service of the organization;

procurement and sales documents- material documents.

The main stage of accounting document processing in an organization is checking received primary documents according to form, arithmetic checking and substantive checking.

Form check allows you to verify that the appropriate form was used to complete a specific business transaction and all document details are filled out.

Arithmetic check is intended to identify errors that may have occurred when filling out the document. If errors are made in documents used to process cash transactions (receipt and expense cash orders) and banking documents (checks, payment orders, etc.), then these documents should not be accepted for accounting, but must be drawn up again, regardless of the nature of the error, since corrections in cash and bank documents are prohibited.

Substantive check necessary in order to establish the legality and expediency of a business transaction.

According to the current accounting procedure, primary documents for business transactions that contradict the law and established order acceptance, storage and expenditure of funds, inventory and other valuables should not be accepted for execution. If such primary documents are received by the accounting department, the chief accountant must notify the head of the organization about the illegality of a specific business transaction. In case of disagreements between the head of the organization and the chief accountant when carrying out certain business transactions, the primary accounting documents on them can be accepted for execution with a written order from the head of the organization, who in this regard bears full responsibility for the consequences of such transactions and the inclusion of data about them in accounting and financial reporting.

Documents attached to incoming and outgoing cash orders, as well as documents that served as the basis for the accrual wages, are subject to mandatory cancellation with a stamp or handwritten inscription “Received” or “Paid” indicating the date (day, month, year).

Primary documents are confiscated on the basis of a reasoned decision of an official. Seizure of documents must be carried out in the presence of witnesses and documented in a seizure protocol, a copy of which is handed over to the head or chief accountant of the organization against receipt. The seized documents are listed and described in the protocol or in the inventories attached to it with precise indication names, number of documents seized.

It is impossible to manage any enterprise (be it a small store or a reputable corporation with many divisions) if accounting, operational, and statistical accounting are not established. Any type of accounting has its own basis - a document. Just as there is no house without a foundation, there is no accounting without documents, and competent and effective management impossible without a comprehensive analysis of information obtained through accounting, operational and statistical accounting.

Primary documents are inherently different, but they can be divided into two types. First - foundation documents (contracts, bills, invoices, service requests), regulating transactions with counterparties (by clients). These documents are created in the system to link accompanying documents for the movement of goods, services and payment documents, and therefore do not require posting to accounts. The second type of documents are accompanying documents (invoices, acts, warehouse orders, payment orders, cash orders, etc.) accompanying the movement of goods (services) and funds. These types of documents may include postings that reflect the essence of the operation in monetary terms.

The basis documents mostly relate to operational accounting, while the accompanying documents are relevant to all types of accounting. Foundation documents can be in one of three states: executed, executable and closed. Those issued are used only for planning purchases and sales and are not included in economic turnover; compliance regulations are not monitored for them. Executable documents are used to generate invoices and acts for work (services) on their basis, and are also included in monitoring deadlines and calculating fines. You can perform any actions on a document in the “Executable” state: enter the dates of actual payment and delivery of goods; generate invoices and acts for services related to this document, as well as payment documents; issue warehouse orders associated with invoices. A document in this state can be called working, since it is the basis for creating a chain of accompanying documents associated with it.

After fulfilling the regulations (payment and delivery of goods from warehouses), the document can be transferred to the “Closed” state. In this capacity, it is not processed by the system (stored in the archive). Closing of the basis document is carried out on the basis of data from the report on executable contracts only if there is no debt on it.

You can check the use of supporting documents automatically. Documents for which there have been no transactions after the specified date are deleted from the system after user confirmation.

The creation of accompanying documents based on the executable document-base can be carried out simultaneously using a special function. In any of the accompanying documents, at the user’s request, it is possible to create an invoice (almost all information about it is filled in automatically from the previous document), and from the invoice, the transaction performed can be registered in the purchase or sales book.

In sales management, the entire chain of documents “invoice; invoice; warehouse order" can be created when issuing an invoice without additional transitions.

Invoices and acts generated automatically are available for subsequent editing, which may be necessary in case of incomplete delivery or delivery based on several accompanying documents. When generating the next accompanying document based on the basis document, the system automatically takes into account previously made deliveries. When creating invoices for release, the availability of released goods is monitored by storage sections: warehouse - materially responsible person - batch. To make work easier when big flow documents, it is possible to generate warehouse orders both for an individual invoice and for a group of invoices.

If a discrepancy between the characteristics of the goods and those specified in the invoice is detected, for example, defective, expiration date, etc., a return invoice and warehouse order are generated.

Due to the fact that the preparation of primary documents regulating the transaction can be carried out in different time and different employees, it is useful to periodically check their compliance. The system offers a number of options for comprehensive control.

Functions for monitoring the compliance of supporting documents and invoices, invoices and warehouse orders have been implemented. As a result of their execution, reports are generated varying degrees details. At the request of the program, you can include in reports only documents for which inconsistencies have been identified.

If, according to the sales document, the payment amounts were allocated to invoice items, then the report contains the “Payment” column, which shows the payment amounts for each invoice.

When automatically generating payment documents from the modules of the operational control loop, it is possible to select the type of payment document (ruble or foreign currency), set the date, adjust the amount (by default, the unpaid balance from total amount basis documents), generate payment documents for a group of selected documents.

Further work with the payment document - entering the payment date and making entries - is carried out in the accounting loop. Of course, payment documents can be entered directly into the accounting circuit and at the same time their connection with the supporting documents can be established. In all cases, both one payment under several documents and several payments under one document are possible.

Moreover, accounting for mutual settlements with goods (services) has been implemented, and in several ways. Firstly, you can draw up a barter agreement by including two previously executed executable contracts: for purchase and for sale. Based on the established connection between the contracts, mutual payment debts are repaid. Secondly, you can link the holiday invoice with the purchase contract, and vice versa, then both the debit and credit parts of the report for the executed contracts will contain shipping documents.

A general picture of mutual settlements can be obtained in the Suppliers, Recipients module.

So, all economic activity The enterprise is described by an orderly chain of interconnected documents that are familiar and familiar to employees. The information is entered once, at any stage the compliance of documents is monitored, and data on the status of mutual settlements can be obtained at any time.

12. All business transactions carried out by the organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.

The requirements of the chief accountant (hereinafter referred to as the chief accountant also means persons conducting accounting in the cases provided for in subparagraphs “b”, “c”, “d” of paragraph 7 of these Regulations) for documenting business transactions and submitting documents and information to the accounting service are mandatory for all employees of the organization.

13. Primary accounting documents must contain the following mandatory details:

• name of the document (form), form code;
• date of compilation;
• name of the organization on behalf of which the document was drawn up;
• content of a business transaction;
• business transaction indicators (in physical and monetary terms);
• names of positions of persons responsible for carrying out a business transaction and the correctness of its execution, personal signatures and their transcripts (including cases of creating documents using computer technology).

Primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified (standard) forms of primary accounting documentation, and for documents whose form is not provided for in these albums and approved by the organization, they must contain mandatory details in accordance with the requirements of paragraph one of this paragraph.

Depending on the nature of the operation, the requirements of regulations, methodological instructions on accounting and technology for processing accounting information, additional details may be included in the primary documents.

14. The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.

Documents used to formalize business transactions with funds are signed by the head of the organization and the chief accountant or persons authorized by them.

Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the design features of which are determined by separate instructions of the Ministry of Finance Russian Federation). Financial and credit obligations are understood as documents documenting an organization’s financial investments, loan agreements, credit agreements and agreements concluded on commodity and commercial loans.

In case of disagreements between the head of the organization and the chief accountant regarding the implementation of certain business transactions, the primary accounting documents on them can be accepted for execution with a written order from the head of the organization, who bears full responsibility for the consequences of carrying out such transactions and including data about them in accounting and accounting reporting.

15. The primary accounting document must be drawn up at the time of the business transaction, and if this is not possible, immediately after the completion of the transaction.

When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts.

The creation of primary accounting documents, the procedure and timing of their transfer for reflection in accounting are carried out in accordance with the document flow schedule approved by the organization. Timely and high-quality execution of primary accounting documents, their transfer within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.

16. Corrections to cash and bank documents are not allowed. Corrections can be made to other primary accounting documents only by agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections.

17. To control and streamline the processing of data on business transactions, consolidated accounting documents can be compiled on the basis of primary accounting documents.

18. Primary and consolidated accounting documents can be compiled on paper and computer media. IN the latter case the organization is obliged to produce, at its own expense, copies of such documents on paper for other participants in business transactions, as well as at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

FEDERAL STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION

"SOUTH FEDERAL UNIVERSITY"

INSTITUTE OF ECONOMICS AND FOREIGN ECONOMIC RELATIONS

in the discipline: “Accounting in trade”

“Documentation of business transactions in trade”

Completed by: Bukhmastova A.A.

Group student: 2007 – VBU

Checked by: Frolova I.V.

Rostov-on-Don

Introduction

1.1 Procedure for preparing primary documents

1.2 The moment of creation of primary documents

1.3 Making corrections to source documents

1.4 Accounting registers

1.5 Storage periods for primary accounting documents

2. Documentation of business transactions

2.1 External source documents

2.2 Internal source documents

3. Document flow schedule of a trade organization

Conclusion

Bibliography

Introduction

Every Russian accountant knows how important it is to correctly and timely prepare primary accounting documents, without which accounting and tax calculation is simply impossible. For a merchant dealing with big amount inventory items, and therefore documents, efficient organization document flow is especially relevant. In accordance with paragraph 1 of Article 9 of the Law of the Russian Federation “On Accounting” dated November 21, 1996 N 129-FZ (hereinafter referred to as the Law “On Accounting”), all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted.

Thus, the main functions of primary documents are:

1. Justification of the legality of reflecting a business transaction on the accounting accounts.

2. Proof of the correctness and reliability of the determination of the taxable base for the calculation of tax payments to the budget and extra-budgetary funds.

3. Control over the receipt, movement and disposal of inventory, cash and other property of the enterprise, as well as property rights.

1. Basic rules of document flow in trade organizations

1.1 Procedure for preparing primary documents

All accounting transactions are documented with supporting source documents. The legality of recording a business transaction in the accounting accounts depends on whether the primary document is correctly drawn up. In accordance with paragraph 2 of Article 9 of the Law “On Accounting”, primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory requisites:

1) name of the document;

2) date of preparation of the document;

3) the name of the organization on whose behalf the document was drawn up;

5) measures of business transactions in physical and monetary terms;

6) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;

7) personal signatures of these persons.

Removing individual details from unified forms is not allowed.

1.2 The moment of creation of primary documents

The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion. When selling goods, products, works and services using cash registers, it is allowed to draw up a primary accounting document at least once a day after its completion on the basis of cash receipts (clause 15 of the Accounting Regulations).

1.3 Making corrections to source documents

According to paragraph 16 of the Accounting Regulations, corrections to cash and banking documents are not allowed. Corrections can be made to other primary accounting documents only by agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections.

Errors in primary documents created manually (with the exception of cash and bank documents) are corrected as follows: the incorrect text or amounts are crossed out and the corrected text or amounts are written above the crossed out. Crossing out is done with one line so that the correction can be read. Correction of an error in the primary document must be indicated by the inscription “corrected”, confirmed by the signature of the persons who signed the document, and also

1.4 Accounting registers

Accounting registers are intended to systematize and accumulate information contained in primary documents accepted for accounting, for reflection on accounting accounts and in financial statements.

Accounting registers are maintained in special books (journals), using specialized programs (1: C), with subsequent storage of documents as in in electronic format, and in print. The correct reflection of business transactions in accounting registers is ensured by the persons who compiled and signed them.

The system of accounting registers is chosen by the enterprise independently, depending on the specifics of the activity and the size of the enterprise.

1.5 Storage periods for primary accounting documents

Organizations are required to store primary accounting documents, accounting registers and financial statements for periods established in accordance with the rules for organizing state archival affairs, but not less than five years.

The head of the organization is responsible for organizing the storage of accounting documents, accounting registers and financial statements.

2. Documentation of business transactions

Primary documents for accounting of goods can be divided into external and internal.

External primary documents reflect the movement of goods from suppliers to the trading organization (incoming documents) and from the trading organization to customers (outgoing documents). Distinctive feature external documents is the fact that they are signed not only authorized persons the trade organization itself, but also the responsible persons of the counterparty enterprise. In this case, incoming documents are also processed by a third party.

Internal primary documents are designed to ensure accounting of goods within a trade organization, namely the movement of goods within the organization, write-off of goods unsuitable for sale and internal use, control over commodity flows, internal reporting on commodity transactions, etc. Internal documents are signed by authorized employees of the trade organization.

2.1 External source documents

External primary accounting documents, the unified forms of which are provided for by Resolution No. 132, include:

- “Report on acceptance of goods” (TORG-1); - “Act on the established discrepancy in quantity and quality when accepting inventory items” (TORG-2); - “Act on the established discrepancy in quantity and quality when accepting imported goods” (TORG-3); - “Order-selection list” (TORG-8); - "Specification" (TORG-10); - "Consignment note" (TORG-12); - "Incoming group plumb line" (TORG-17); - "Consumable plumb line (specification)" (TORG-19); - "Order" (TORG-26). Invoices (TORG-12).

An invoice in a trade organization can act as both an incoming (incoming) and an outgoing (outgoing) commodity document; it must be issued by the financially responsible person when registering the release of goods from the warehouse, when accepting goods at the trade organization.

2.2 Internal source documents

- “Act of acceptance of goods received without a supplier’s invoice” (TORG-4); - “Act on the receipt of packaging not specified in the supplier’s invoice” (TORG-5); - “Act on the curtain of containers” (TORG-6); - “Logbook of registration of inventory items requiring a curtain of containers” (TORG-7); - "Packaging label" (TORG-9); - "Product label" (TORG-11); - “Invoice for internal movement of goods, containers” (TORG-13); - “Invoice of expenses and receipts (for small retail trade)” (TORG-14); - “Act on damage, damage, scrap of inventory items” (TORG-15); - “Act on write-off of goods” (TORG-16); - “Logbook of the movement of goods in the warehouse” (TORG-18); - “Act on part-time work, sub-sorting, repacking of goods” (TORG-20); - “Act on sorting (sorting) of fruits and vegetables” (TORG-21); - “Act on control (selective) inspection of eggs” (TORG-22); - “Commodity journal of a small retail trade worker” (TORG-23); - “Act on re-measuring fabrics” (TORG-24); - “Act on markdown of flaps” (TORG-25); - “Journal of accounting for the fulfillment of customer orders” (TORG-27); - "Card of quantitative and total accounting" (TORG-28); - "Commodity report" (TORG-29); - “Report on containers” (TORG-30); - "Accompanying register of documents delivery" (TOPG-31).

Internal documents can be divided into:

Internal incoming source documents are compiled by a trade organization in the case when external source documents have not been received from the supplier.

Internal expenditure documents are drawn up during the internal movement of goods, when ownership of them remains with the trading organization.

Administrative documents are drawn up, as a rule, by a commission created by order (instruction) of the head of a trade organization. Based on these documents, accounting records reflect transactions related to the write-off of damaged goods that are unsuitable for sale and further use, or with the posting of identified surplus goods.

Descriptive documents themselves are not related to the reflection of trade transactions in the accounting accounts, but nevertheless, their completion is necessary because they provide a description of the goods for which they are compiled.

Internal accounting and reporting documents reflect the condition and movement of inventory in warehouses, stores, etc. These primary documents are necessary for the timely reflection of commodity transactions in accounting accounts, as well as for monitoring the safety of inventory items.

3. Document flow schedule of a trade organization

The procedure for organizing document flow is established by paragraph 5 of the Regulations on Documents and Document Flow.

The work on drawing up a document flow schedule is organized by the chief accountant. The document flow schedule is approved by order of the head of the enterprise or institution.

Employees of the enterprise (heads of departments, storekeepers, accountants and others) create and submit documents related to the scope of their activities according to the document flow schedule. For this purpose, each performer is given an extract from the schedule. The extract lists the documents related to the contractor’s field of activity, the deadlines for their submission and the divisions of the enterprise to which the specified documents are submitted.

Responsibility for compliance with the document flow schedule, as well as responsibility for the timely and high-quality creation of documents, their timely transfer for reflection in accounting and reporting, and for the accuracy of the data contained in the documents rests with the persons who created and signed these documents.

Control over compliance by performers with the document flow schedule for the enterprise is carried out by the chief accountant.

Let us give an example of a document flow schedule for a multi-industry trading organization that sells goods wholesale and retail through a store, as well as carries out commission trading. Moreover, in our example, we focus attention only on those primary documents for which unified forms have been developed, since any organization can independently approve internal forms primary documentation in unlimited quantities, and it is not possible to reflect all their diversity in an approximate schedule.

In addition, in the approximate document flow schedule we will take into account only those primary documents that reflect the specifics of the activities of a trade organization. Unified forms, used by all enterprises regardless of the type of activity, for example, accounting for fixed assets, interbank business, labor and wages, etc., are not considered in the example.

The document flow schedule, given as an appendix to the Regulations on Documents and Document Flow, also contains the following columns:

- “Transfer of the document to the archive” (who performs);

- “Transfer of the document to the archive” (deadline).

Conclusion

Trading activities- view entrepreneurial activity aimed at satisfying consumer demand through the sale of consumer goods and the provision of public (mass) catering services.

The receipt, movement and release of inventory items are documented with primary documents in quantitative and value terms. The forms of primary accounting documents are determined and established by the organization as part of the accounting documentation system it uses for registering business transactions (in accordance with the approved forms of primary accounting documentation in trade).

One of the main documents defining the procedure for reflecting business transactions on accounting accounts is the Chart of Accounts for accounting of financial and economic activities of enterprises and instructions for its use.

Accounting for goods is carried out by the financially responsible person. This accounting can be organized different ways depending on the method of storing goods (batch or varietal). With any storage method, financially responsible persons keep records of goods in physical measurement on the basis of incoming and outgoing commodity documents or in physical and value measurements simultaneously.

Bibliography

1. Bulatova Z.G., Bulatov M.A. Accounting for commodity and cash transactions in trade organizations. - M.: UNITI, 2004.

2. Accounting: Textbook for universities / ed. Babaeva Yu. A. – M., 2006.

3. Gevorkyan E.A. Accounting for commodity transactions in trade. Tutorial. – M., 2006.

4. Gudovich G.K. Accounting of trade operations. Tutorial. –M., 2007

5. Ivashkin B. Accounting in trade. Academician - practical well. –M., 2002.

6. Karavaev V.P. Trading operations: accounting and tax accounting by type of activity. -M.: UNITY, 2007.

7. Nikolaeva G. Accounting in trade. –M., Prior - published. 2007.

8. Makarieva V. Trade operations: accounting and taxation. –M., 2006.

9. Kholodenko E.M. Accounting of trade operations. NOU "Lipets. ecology - hum. in - t". – Lipetsk, 2006.

10. Accounting for small businesses. // “Consultant”, No. 2, 2002.

11. Bakanov M.I., Dmitrieva I.M., Chirkova M.B. "Accounting in trade." Textbook for universities, 2nd edition, 2006.

12. Agafonova M.N. “Accounting in wholesale and retail trade and document flow.” Tutorial. 2009

13. Filina F.N. “Documentation of a trading enterprise” - lectures on industry accounting. 2008

Each organization carries out business operations in the course of its activities. This could include settlements with creditors, acceptance of valuables, or sale of products. All these actions must be documented.

Documentation tasks

Each operation is accompanied by documents, which allows you to solve these problems:

• Creation of a complete database with reliable information about the processes and results of the company’s activities. This information is needed for the management of the company, investors, tax authorities, and banks.
• Control over the movement of values ​​and resources.
• Prevention of violations of the law.

Proper documentation is extremely important. If information about transactions is unreliable, incorrect decisions may be made based on it. In addition, forgery of documents is a jurisdictional matter. Not only representatives of the accounting department, but also other employees working with papers are responsible for the correctness of documentation. The effectiveness of the key information system directly affects the effectiveness of management decisions.

If a business transaction is not accompanied by a supporting document, it cannot be taken into account. All accounting entries must be made on a primary basis. If accounting is carried out with violations, the responsible persons will be held accountable. Deficiencies are identified by tax authorities.

Primary requirements

Primary documents are papers that confirm the fact of an action. The following requirements apply to it:

• Papers must be drawn up in the form given in a special album. The latter are approved by the State Committee of the country. If the forms the required document no, the company can develop it independently.
• Each document contains details. This is the name of the paper, the date of its execution, the name of the company, the content of the transaction performed, and the list of responsible persons.
• The primary document is issued on the date of execution of the operation. It is extremely rare that documents are filled out after the operation has been performed.
• The paper must contain information on the basis of which the content of the action can be determined.
• Corrections may be made to the primary document, but the adjustment is made in accordance with the legal procedure. In particular, corrections are confirmed by the signature of the responsible person. The date the adjustment was made is indicated.
• The company is responsible for maintaining documents for the specified period.

If the rules for filling out the primary form are not followed, the document is not recognized as legal. Information cannot be extracted from it for accounting purposes.

Document classification

Documents are classified based on various signs. There are papers grouped together based on his appointment:

• Administrative. Such a paper contains permission to perform any step. For example, this is a manager’s order to issue a bonus.
• Exculpatory. These are papers that contain information about the execution of the order. For example, this could be a report on advances.
• For registration. Papers are needed to make entries in accounting. They will be used in accounting. For example, this is the calculation of salary transfers.
• Combined. These are papers that contain the characteristics of administrative and other primary documents. For example, this is a payroll.

Papers are combined into groups based on content of actions:

• Material. This is the primary confirmation of the movement of values. For example, this is a receipt order.
• Financial. These are the papers needed to confirm actions with cash or non-cash funds. For example, this is a payment order.
• Calculated. Needed to process payments. Such documents include an invoice.

There is a group of securities formed based on volume performed actions:

• Primary. It contains information about only one action. For example, this is a cash order.
• Summary. Papers are needed to summarize information about a group of similar operations performed over a period.

Papers are combined into a group based on method of use:

• One-time. Needed to confirm a one-time operation. For example, this is an invoice for the provision of valuables.
• Cumulative. Needed for repeated operations. For example, this is a limit-fence card.

Papers are classified by position volume:

• One-liners. There is only one accounting position.
• Multiline. The papers contain several positions.

Another sign - place of composition:

• Internal. These are documents drawn up by the company and necessary for internal needs. For example, this could be a power of attorney to receive valuables.
• External. These are documents prepared by a third party. As a rule, in counterparty companies.

Filling method papers is another defining feature:

• Documents filled out manually.
• Papers that are filled out via PC.

There is also the following classification:

• Administrative. These are papers that contain information about the management of the company, production and operational activities. They are formalized by governing bodies.
• Financial and accounting. Papers needed for rational use finance. Representatives of the accounting department are responsible for filling them out.
• By supply. These are documents about values. For example, this could be equipment, materials.

In the latter case, the content and purpose of the documents are fundamental.

Classification of primary documentation

The primary document is especially important for documenting actions. It is divided into two types:

• Foundation documents. Operations are carried out on the basis of these papers.
• Supporting documentation. These are papers that accompany the movement of funds. For example, these could be invoices, payment orders, etc.

All primary submissions, regardless of their type, must be properly completed.

Methods for checking documentation

Documentation must be checked. During control activities, shortcomings are identified. Let's look at the main methods of checking:

• According to the form. The correct use of the form is established. The presence of details that should be in the primary document is also checked.
• Arithmetic check. During this process, shortcomings that could have been made when filling out documents are identified. If errors are identified in bank documentation or in the papers needed to process cash transactions, these documents are filled out again.
• Checking content. During the event, the legality of the operation being performed is determined, as well as its feasibility. If the company's action is not legal, the accompanying documentation will not be legal either. It cannot be taken into account.

FOR YOUR INFORMATION! Primary materials may be removed from their storage locations only on the basis of a reasonable decision by the manager or other responsible person. The seizure is carried out in the presence of witnesses. It is necessary to fill out a seizure report, which lists the documents that were seized. The list of papers is also contained in special inventories.

NOTE! High-quality management is only possible if the company has established accounting.