Forms of primary accounting documentation. Obligation of unified forms of primary accounting documentation

Dozens of operations are performed at the enterprise every day. Accountants send money to counterparties, funds and founders, pay salaries, computers and furniture arrive, charge penalties, calculate depreciation, etc. For each such operation, it is necessary to draw up a primary document (clause 1 of article 9 of the Federal Law dated 06.12.2011 No. 402-FZ "On accounting", hereinafter Law No. 402-FZ).

The primary document is created at the time of the transaction or at the end of it as confirmation of the fact of the transaction (clause 3 of article 9 of Law No. 402-FZ). Based on the primary data, accountants make transactions.

An invoice, an act for the provision of services for the creation of a website, an accounting statement - all these are the primary documents that accountants use in their daily work. There are many types of primary organizations, and its diversity depends on the characteristics of the company's activities. For example, in a transport company, one of the main types of primary documentation will be a bill of lading, and in a library - an act of writing off literature.

Primary documents are supposed to be stored at the enterprise for at least five years, while the period begins to count after the reporting year (clause 1 of article 29 of Law No. 402-FZ). That is, a document dated 07/03/2016 must be stored at least until 2021 inclusive. Separate dates storage of primary data is established by the List approved by the Order of the Ministry of Culture dated 25.08.2010 No. 558. For the preservation of accounting documents, special archives are often created at the enterprise.

The primary organization can be paper or electronic. In practice, more and more companies are using electronic document management (EDM). In particular, companies exchange contracts, invoices for payment, acts, invoices and invoices.

EDF greatly simplifies the procedure for processing primary documents from the moment of their creation to the moment of accounting, speeds up work between counterparties. A big plus is that electronic documents do not need to be printed, if it does not contradict the legislation or the terms of the contract (clause 6 of article 9 of Law No. 402).

An electronic document is certified with a qualified electronic signature. If the parties make an appropriate decision, the primary document can be signed with a simple or unqualified signature (letter from the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated September 12, 2016 No. 03-03-06 / 2/53176).

The lack of primary documents in the company may entail a serious fine from 10,000 to 30,000 rubles (Article 120 of the Tax Code of the Russian Federation). Tax authorities will also issue a fine for errors in registration. In addition, the persons responsible for the execution of documents can be fined under article 15.11 of the Administrative Code of the Russian Federation in the amount of 2,000 to 3,000 rubles. There is another danger: if the tax authorities do not find the required document, they can remove part of the expenses from the taxable base, therefore, the company will have to pay additional income tax.

Mandatory details of the primary document

Only the primary document with all the required details (clause 4 of article 9 of Law No. 402-FZ) has legal force:

1. name (for example, "Certificate of services rendered", " Payment order", "Accounting information");
2. date of preparation;
3. name of the originator of the document (for example, SKB Kontur OJSC, Soyuz LLC, IE Ivanova EV);
4. the content of the document or business transaction (for example, "Internet access services", "Materials transferred for processing", "Payment for stationery invoice", "Interest accrued under the loan agreement");
5. natural and monetary indicators (pieces, meters, rubles, etc.);
6. positions of responsible persons (for example, "Accountant", "Storekeeper", "HR Manager", "Head of Sales Department", etc.);
7. personal signatures of the parties.

A properly executed document will help if necessary in litigation, for example, when a buyer does not pay a debt or tries to invalidate a transaction. But a document with errors or fake signatures can play a cruel joke - therefore, you should never sign for a supplier if he suddenly forgot to sign. Keep all the primary items carefully and always carefully check all the details in the incoming documents.

Until now, in practice, one can encounter customer complaints about the lack of printing. As a reminder, from April 7, 2015, the seal has been canceled for most organizations and can be used at will (Federal Law No. 82-FZ dated April 6, 2015). Information about the presence of a seal in the organization must be spelled out in the charter. If the counterparty insists on putting a seal, and you do not have it legally, you can notify the counterparty in writing about its absence and give an extract from the accounting policy.

Forms of primary documents

In the work, you can use unified and proprietary forms of primary documents (clause 4 of article 9 of the Federal Law dated 06.12.2011 No. 402-FZ "On accounting"). At the same time, a homemade primary should have everything obligatory details... Many companies are forced to develop their own version of the material write-off act, since there is no unified form of the document.

It is permissible to use the combined form of the primary document, when the unified form is taken as a basis and supplemented with the necessary columns or lines. In this case, all the required details must be saved (Resolution of the State Statistics Committee of the Russian Federation of 03.24.99 No. 20).

The choice of the company in relation to the primary forms used must be registered in accounting policy.

In the process of activity, there may be a need for new primary documents, then they can be developed and approved accounting policies.

Note! Since your counterparty can also apply a self-developed primary, it is necessary to indicate in the accounting policy that you also accept these documents for accounting.

For most of the documents, you have the right not to use unified forms, but cash transactions should be executed only in accordance with the approved forms of documents (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012).

Types of primary documents

Specialists can find the main forms of primary documents in the albums of unified forms approved by resolutions of the State Statistics Committee of the Russian Federation. Here are the most common ones.

Documents for the accounting of trade operations

• TORG-12;
• Product label;
• Universal transfer document.

Fixed asset accounting documents

• OS-1 "Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures)";
• OS-4 "Act on writing off fixed assets";
• OS-6 "Inventory card of the fixed assets object".

Cash register

Cash transactions are executed exclusively in accordance with the Procedure for conducting cash transactions (Ordinance of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U). You cannot, for example, issue a "consumable" in free form or develop your own version.

The forms of primary cash documents were approved by the Resolution of the State Statistics Committee of the Russian Federation of August 18, 1998 No. 88:

• KO-1 "Receipt cash order";
• KO-2 "Expense cash order";
• KO-3 "Journal of registration of incoming and outgoing cash documents";
• KO-4 "Cash Book";
• KO-5 "Book of accounting accepted and issued by the cashier money».

Cash documents must be checked very scrupulously, because such a primary is directly related to the movement of cash and always attracts the attention of inspection authorities. For example, tax authorities will definitely pay attention to PKO, in which the amount exceeds 100,000 rubles. And all because cash with one counterparty cannot be settled in an amount exceeding 100,000 rubles. The absence of signatures in cash documents will also become a reason for proceedings with the Federal Tax Service.

Let's summarize. So, primary documents are an integral part of accounting and tax accounting... You cannot carry out operations without supporting documents. Often accountants form accounting entries on the basis of a copy or scan of the primary. It is very important to replace copies with original documents on time, otherwise the regulatory authorities may consider the operation or transaction to be fictitious. Only documents executed in accordance with the law are the guarantor of the safety and reliability of accounting in the company.

Registration of a variety of primary accounting documents is an integral part of the daily business practice of any enterprise. Primary accounting documents are used in personnel and financial activities. This article will focus on the preparation and storage of these documents.

From the article you will learn:

Mandatory forms of primary accounting documents

Primary documents contain accounting information, on the basis of which confirmation of the performance of management actions or business operations is carried out. In the economic and organizational activities of the company, such papers are used very widely.

In its most general form, the workflow of any organization can be classified into three large groups:

• Management documents. The business papers of this group are used to receive and transmit administrative management decisions. These can also include papers that contain information used to compile various reports. In turn, management decisions are made on the basis of these reports;
• Personnel documents.These papers contain information about the personnel of the enterprise, data on personnel records, as well as the organization of work with personnel. This also includes information on personnel rotation, data on job changes, and employee dismissals. Information about rewards and punishments is also included in this group. Finally, vacation schedules, staffing and all primary paperwork for personnel records are another type of personnel documents.
• Accounting and financial documents. These papers contain information about the economic and production activities of the enterprise. This group includes planning, accounting, analytical and financial statements, various contracts, regulatory legal acts and all primary documents accounting.

Typical forms of primary accounting documents

In 2017, different forms of primary documents exist in both personnel and accounting records. This also includes supporting and supporting documents containing initial information about different types organizational and economic activities of the organization. In view of the fact that the primary documents, which were drawn up in accordance with the established rules, have legal significance, these papers become confirmation of the fact of the production of an organizational action or the fact of performing a certain business transaction and their filling is carried out immediately after this fact has occurred.

List of forms of primary accounting documents

Personnel and accounting records are kept on the basis of standard forms of primary documents. Thus, these business papers are divided respectively into the primary documents of personnel and accounting.

For example, primary personnel records include an employee's personal card, an order to grant leave or an order to transfer an employee, a staffing table, a vacation schedule, an order to dismiss, an order to send on a business trip, a business trip certificate if it continues to be used by the organization in 2017. orders to reward and punish employees.

The types of accounting primary documents are much more diverse. For example, these include statements for recording working hours, settlements with employees regarding wages, certificates of cash and trade transactions, cash receipts received as a result of settlements with individuals when making transactions, settlement and payment documents, statements of fixed assets and intangible assets and much more.

It should be borne in mind that primary documents by their origin can be divided into external and internal... External, i.e. incoming from external sources represent various payment orders, payment orders, order orders and invoices. Internal, that is, created within the company, there are four types: administrative, accounting, executive and combined.

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In 2017, the main document on the basis of which the archives of organizations are created and the primary documents of all types discussed above are stored is Federal Law No. 125 FZ dated October 22, 2004. As follows from this legislative act, the storage times for business documents are determined not only by federal, but by other regulations.

Application of forms of primary accounting documents

With the introduction of the new Federal Law "On Accounting" several years ago, the forms of primary accounting documents, which are contained in albums of unified forms of primary accounting documentation, have become not mandatory for use. In this regard, a natural question arose before employees of the personnel service, accounting and preschool educational institutions - is it necessary to develop their own forms or continue to use the old ones, which were approved by the State Statistics Committee?

Applying old forms

In order to develop their own versions of the forms of primary accounting documentation, employees of these departments need special knowledge and experience. When deciding to develop your own forms, you need to clearly assess the feasibility of this step.

The existing unified forms continue to be relevant and fulfill their accounting function. Moreover, if they are adequate to the business processes in the organization, then there is no sense in the transition to new forms.

It should also be borne in mind that employees of regulatory bodies are more lenient towards old forms and are prejudiced towards new ones. A labor dispute, if any, will be easier to win if you use the old forms of primary documentation.

Another argument in favor of the old forms is that if you keep records of documents using software, then continuing to use the uniform forms will not require changes to existing systems.

For some companies, primarily joint ventures or branches of foreign firms in Russia, the transition to new forms can be very relevant. The fact is that they have to simultaneously keep records according to the laws of their country, and according to russian legislation... Developing their own forms that will take into account all the details required by the legislation of both countries will help them avoid dual composition documents.

It should be borne in mind that even if you decide to keep office work using the old forms, you will have to make some adjustments to them. For example, remove the OKUD and OKPO codes, remove the link to the Resolution of the State Statistics Committee, allocate space for decoding the signature of the person signing the document (surnames and initials), etc.

Applying new forms

The first stage in the development of new forms should be the determination of the executor of this task. By law, the responsibility for developing such forms rests with the person in charge of accounting. The problem is that not only accounting papers, but also personnel papers belong to primary documents. An accountant may not know all the intricacies of HR administration. Therefore, you need to involve a human resources employee in the development of new forms.

Our recommendation for creating unified forms for the enterprise is that the template part of the form should be formulated very briefly, avoiding the possibility of double interpretation of the text. It is advisable to use templates, stencils, standard phrases and expressions: "Control over the execution of (name of the document) to assign to (position and surname)," In connection with .... "," Taking into account ... "," Based on ... ".

Do not rush to abandon those forms that are often used - timesheets, vacation schedules, staffing - you can create new forms based on them. If the old forms seem overloaded with data to you, you can simplify them and remove some lines, columns or redundant information.

Let's give an example. There is a standard form number T-3 " Staffing table". It contains columns 6, 7 and 8, designed to record the allowances that are set for the employee. If you do not need these columns, you can delete them.

The law on accounting requires that all business transactions carried out by the organization be formalized by supporting documents (Art. 9). These documents are primary accounting documents on the basis of which accounting is kept.

Unified forms

The Goskomstat of Russia, in the development of the mentioned resolution of the Government of Russia, approved the Procedure for the application of unified forms of primary accounting documentation, as well as albums of unified forms of primary accounting documentation for some accounting objects. The table contains a list of these regulations.

It should be noted that the Goskomstat of Russia Resolution No. 132 dated 25.12.98 approved albums of unified forms of primary accounting documentation for the accounting of trade operations. Namely:

But practically any business activity is accompanied by a considerable amount of various documentation. The question becomes reasonable, what are the primary documents?

Basic information

Primary accounting refers to the initial stage of generalization of individual business operations, which characterize the main processes of the organization.

Accounting objects are:

• procurement of raw materials for the production process;
• purchase of material resources and their subsequent spending;
• spending on production activities;
• movement of manufactured products and work in progress;
• volume of finished products;
• shipment and sale of products;
• settlement transactions with suppliers, customers and buyers;
• reporting to banks, founders and financial structures;
• other.

All these operations are accompanied by documentation. Information about business processes and related nuances is displayed in the primary documentation.

Basic concepts

The definition of a primary document means a document that covers the initial information about the results of any activity.

The primary document is a written proof of the implementation of a business operation. This document is drawn up at the time of the operation or immediately after its completion.

That is, the primary ones are considered accounting documentsconfirming the fact of a business transaction. Any information present in the primary documents is required to be displayed in accounting.

To accumulate and systematize it, use accounting registers... They contain data on all business transactions carried out in the organization.

After a certain period has elapsed, information from accounting registers in a grouped form is transferred to the financial statements.

The main types of primary documents are:

• money orders;
• / etc.

These documents contain information about the conducted business transaction. In some cases, the forms of primary documents are ranked as strict reporting forms.

Based on the type of transactions, the primary documentation is divided into accounting papers for fixed assets, wages, cash transactions, cash, and so on.

Deserves special attention. In fact, this document is hardly primary, since it does not outline a specific business transaction, being an appendix to the primary document.

The need for an invoice arises in the process of obtaining VAT. However, at the same time you will need to present an invoice or act.

In the same time Tax code mentions the invoice in direct connection with the primary documents.

What are their functions

The fundamental purpose of the primary document is the confirmation of the legal force of the performed business transaction.

At the same time, responsibility for carrying out operations is established for some performers for the operations performed.

The primary document contains all the necessary information about a specific business transaction, and the fact of the existence of the document confirms the execution of the action.

That is, in the primary documents, data on all economic activities of the organization are stored. Primary documentation is stored to ensure the personal needs of the enterprise, as well as to be provided to the controlling structures.

It is on the basis of primary documents that accounting is carried out. Based on the data available in the documents, financial and tax reporting is created.

Current regulatory framework

The basic rules on primary accounting documents are defined in the Federal Law No. 402 dated 6.12.11 "On accounting".

But although the use of some uniform forms is not considered mandatory, nothing prevents their use.

The decision on this matter is made by the head of the subject. economic activity... It is he who approves the forms for primary documents on the submission of the person responsible for the accounting.

On the form, the code is located in the upper right corner. If a business operation is drawn up using not a standard form, but using an independently developed form, then the "code" is not required.

In accordance with clause 19 of this provision, the presence of corrections, blots and erasures or the use of corrective funds in bank documents, receipt / debit cash orders, attached receipts and documents replacing them is not permissible.

In the event of an error, banking and cash documents cannot be accepted for execution. They need to be re-compiled taking into account the basic requirements.

It is important that incorrectly executed or damaged cash documents cannot be destroyed. They must be crossed out, and then attached to the cash statement (register,) for the day they were issued.

Emerging nuances

In the process of drawing up and processing primary documents, many different nuances arise. Among the main ones are the following:

What is a two-sided document

In some cases, when drawing up primary documentation, it is allowed to use a two-sided primary document. This is the form of a universal transfer document (UPD).

Video: primary documents

The UPD form is a functioning invoice form, which is supplemented by the indispensable indicators of the primary documentation.

The status "1" at the UPD allows this document to replace not only an invoice, but also an act or invoice.

In this case, the FRT is simultaneously applied in the calculations for and in the recognition of expenses in the process of taxation of profit. UPD with the status "2" replaces only the act or invoice.

In the UPD, the elements of the invoice and the primary document confirming the completion of the business operation are combined. The legislation does not prohibit the issuance of invoices or waybills on both sides of the same paper medium.

Do I need to stamp

Stamp does not belong to the obligatory requisites of primary documents. The mention of it is not contained in Article 9, Part 2 of the Federal Law No. 402.

Therefore, it is necessary to put a seal if the organization uses its own development of a document that provides for the presence of a seal.

But at the same time, it is imperative to certify with a seal those documents for which the presence of a seal is provided by law. For example, these include invoices and.

Also, the need for a seal can be determined by the accounting policy of the organization or by agreement of the parties.

Who is responsible for their safety

Article 17 of the Federal Law "On Accounting" obliges organizations to keep primary documentation, accounting registers and financial statements for a specified period.

According to the standards of the state organization of archiving given time cannot be less than five years old. During storage, it is necessary to ensure protection against unauthorized edits.

Any corrections must be reasoned and duly certified. The content of accounting registers and accounting statements is a trade secret.

For its disclosure, persons who have access to information are responsible in accordance with the norms of the legislation of the Russian Federation. Initially, primary accounting documents are stored in closed cabinets under the supervision of the chief accountant of the organization.

Properly processed documents are transferred to the archive for storage. The owner of the enterprise is directly responsible for their safety.

The presence of primary accounting documents is an integral part of the activities of any organization.

Without them, the normal existence of the enterprise is practically impossible. Therefore, it is so important to know and follow the procedure for drawing up and processing primary documents.

Each company should use standard forms to reflect the facts of business transactions. Let's consider what unified forms of primary accounting documents are approved by the government. Contents Important aspects What forms of primary accounting documents (list) are used? What is their shelf life ...

The issue of registration of primary accounting documents is extremely important for business entities. Indeed, documents drawn up in accordance with the legislation, in particular, confirm the expenses incurred by the taxpayer for the purpose of calculating income tax, and also prove the validity of the application of VAT deductions. Therefore, the use of documents, the forms of which do not meet the established requirements, may entail unfavorable consequences for business entities.

1. Drawing up primary accounting documents

In accordance with Part 1 of Art. 9 of Law N 402-FZ, each fact of economic life is drawn up as a primary accounting document. Note that prior to January 1, 2013, in accordance with paragraph 1 of Art. 9 of the Federal Law of 21.11.1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ), this document was drawn up for each business transaction. However, the concepts of "business transaction" and "fact of economic life" are not identical.

A fact of economic life is a transaction, event, operation that has or is capable of influencing financial position economic entity, financial results its activities and (or) cash flow (clause 8 of article 3 of Law N 402-FZ). Law No. 129-FZ did not define the concept of "business transactions", but from clause 2 of Art. 1 of this Law followed that all operations carried out by organizations in the course of their activities were recognized as such.

Thus, the concept of "fact of economic life" contained in Law No. 402-FZ is broader than the concept of "business transaction", which was used in Law No. 129-FZ. And here the main question arises that worries specialists: what facts of economic life can be formalized by primary accounting documents, which are drawn up according to forms independently developed by the organization, and when the use of unified forms remains mandatory? After all, the resolutions of the State Statistics Committee of the Russian Federation, which approved unified forms of primary accounting documentation, have not been canceled.

2. Own forms of primary accounting documents

According to Part 4 of Art. 9 of Law N 402-FZ, the forms of primary accounting documents used by the organization (with the exception of public sector organizations) must be approved by the head of the organization. At the same time, the specified Law does not require the mandatory application of unified forms. Recall that until January 1, 2013, it was possible to use independently developed forms of primary documents only if the required form was absent in the albums of unified forms of primary accounting documentation (clause 2 of article 9 of Law N 129-FZ). However, we note that even when compiling primary documents not according to unified forms, taxpayers were able to defend in court the legality of recognizing expenses (for more details, see the Encyclopedia of Disputable Situations on Income Tax).

When developing your own forms of primary accounting documents, you can take unified forms as a basis by adding or removing some of the details. In addition, it is advisable to use GOST R 6.30-2003 "Organizational and administrative documentation. Requirements for paperwork."

When developing, it should be borne in mind that the primary accounting document must necessarily contain the details listed in Part 2 of Art. 9 of Law N 402-FZ:

Name and date of preparation of the document;

The name of the economic entity that compiled the document;

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

Signatures, surnames (with initials), as well as the positions of the persons who completed the transaction, the operation and who are responsible for the correctness of its execution, or persons responsible for the correctness of the event.

It should be borne in mind that the list of details for individual primary accounting documents can be expanded by other regulations. For example, the requirements for the details waybill are contained in the Order of the Ministry of Transport of Russia dated 09/18/2008 N 152, adopted pursuant to Part 1 of Art. 6 of the Federal Law of 08.11.2007 N 259-FZ "Charter of road transport and urban land electric transport".

As already mentioned, the head of the organization must approve the applicable forms of primary accounting documents (part 4 of article 9 of Law N 402-FZ).

You should also pay attention to the fact that the primary accounting document can be drawn up in in electronic format (part 5 of article 9 of Law N 402-FZ). And as you know, for the exchange of electronic documents it is necessary that the participants electronic document management document formats were compatible. Accordingly, when developing your own forms of documents and their formats, there will be difficulty in the implementation of electronic document management. Note that, on the basis of unified forms, the recommended formats of widely used documents have already been developed and by Order of the Federal Tax Service of Russia dated March 21, 2012 N ММВ-7-6 / 172 @: the consignment note (TORG-12) and the acceptance certificate of work (services). In electronic form, these documents can be transferred to tax authority (to confirm expenses for the purpose of calculating income tax and for other purposes at the request of the inspection) and counterparties.

3. Unified forms of primary accounting documents

Since January 1, 2013, there is no requirement for the use of unified forms in the preparation of primary accounting documents in Law N 402-FZ, but their use is customary for many business entities. In addition, independent development of document forms other than unified forms requires time, special knowledge and additional costs for customization. software for new forms, and the use of such forms can cause difficulties in working both within the organization and with counterparties.

There is no prohibition on the use of unified forms in Law N 402-FZ, therefore they can still be applied by approving such a decision in the accounting policy or by a separate order of the head.

In addition, it is risky to abandon all unified forms.

In Information No. PZ-10/2012, the Ministry of Finance of Russia noted that the forms of primary accounting documents established by the authorized bodies in accordance with other federal laws and on their basis (for example, forms of cash documents) remain mandatory.

Indeed, the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia on 12.10.2011 N 373-P) provides for the use of the following unified forms:

Receipt and expense cash orders (forms N KO-1 and KO-2);

- (form N KO-4);

Accounting book of funds received and issued by the cashier (form N KO-5);

Settlement and payment and payroll (forms N T-49 and T-53).

These forms are approved by the Resolutions of the State Statistics Committee of the Russian Federation of 08/18/1998 N 88, of 01/05/2004 N 1.

Note that these are not all unified forms, which are mandatory for use in 2013, despite the freedom to develop their own forms.

In addition, the non-use of unified forms of documents in accounting for labor and its payment may entail undesirable consequences for organizations. The next section of this special issue is devoted to the application of these forms.

There are other mandatory forms of primary documents. However, the requirement contained in Part 4 of Art. 9 of Law N 402-FZ, general: the form must be approved by the head of the economic entity. Therefore, in order to avoid disagreements with regulatory authorities, it is better to approve the use of unified forms by order of the head or provide for it in the accounting policy.

4. Features of the use of unified primary formsaccounting documents for labor accounting and payment

Special attention should be paid to the issue of using unified forms for registration of events that occur in the field of labor relations (hiring an employee, granting him leave, etc.).

According to Rostrud, after the entry into force of Law N 402-FZ, that is, from January 1, 2013, non-governmental organizations have the right to use the forms of primary accounting documents developed by them independently (Letter of 02.14.2013 N PG / 1487-6-1) ...

As an example, Rostrud mentions the employee's personal card (form N T-2) and notes that the primary accounting document must contain all the mandatory details established by Part 2 of Art. 9 of Law N 402-FZ. The employee's personal card form (form N T-2), as well as other unified forms of primary accounting documents for labor accounting and remuneration, was approved by the Resolution of the State Statistics Committee of the Russian Federation of 05.01.2004 N 1 (hereinafter - Resolution N 1).

At the same time, it is necessary to take into account that the requirements for the use of this unified form for maintaining military records are established by clause 27 of the Regulations on military registration (approved by the Decree of the Government of the Russian Federation of November 27, 2006 N 719 in accordance with clause 6 of article 8 of the Federal Law of 28.03.1998 N 53-FZ "On conscription and military service").

Considering the issue of issuing primary documents when sending an employee on a business trip, the Ministry of Labor of Russia, in its Letter dated 02.14.2013 N 14-2-291, noted that the relevant documents (in particular, a travel certificate) should be drawn up according to the forms approved by Resolution N 1.

The Ministry of Finance of Russia in Information No. PZ-10/2012 indicated that from January 1, 2013, the forms of primary accounting documents established by authorized bodies in accordance with other federal laws and on the basis of such laws remain mandatory.

In addition, it should be noted that the requirements for primary accounting documents contained in Art. 9 of Law N 402-FZ, can only be partially applied to documents used to register events in the field of labor relations. So, in part 5 of Art. 9 of Law N 402-FZ provides for the possibility of drawing up a primary accounting document in electronic form. In the same time Labor Code RF and other regulatory legal acts containing labor law do not allow this possibility. For example, in par. 3, clause 26 of the Regulation on the specifics of sending workers on business trips, approved by Decree of the Government of the Russian Federation of 13.10.2008 N 749, it is expressly established that an employee's report on the work performed on a business trip is submitted to the employer in writing. Unified forms of a service assignment, a report on its implementation and a business trip certificate are also contained in Resolution No. 1.

Taking into account the foregoing, it can be concluded that the execution of documents using independently developed forms for accounting for labor and its payment may cause claims from the inspection authorities, since in new form may not be taken into account (not fully taken into account) the requirements of labor legislation for a specific document.

For example, it should contain columns in which it is necessary to enter information about the work performed, transfer to another permanent job and dismissal (clause 12 of the Rules for maintaining and storing work books, making work book forms and providing employers with them, approved by the Decree of the Government of the Russian Federation of 04.16. N 225). At the same time, this information is not included in the list given in Part 2 of Art. 9 of Law N 402-FZ.

Thus, with regard to the preparation of documents for the accounting of labor and its payment, at present it is more expedient for organizations to use the unified forms approved by Resolution No. 1. And, as already noted, the use of these unified forms in accordance with Part 4 of Art. 9 of Law N 402-FZ must be approved either by a separate order of the head of the organization, or by an appendix to the accounting policy.