Unified primary forms. Primary accounting documents

1. What are the primary accounting documents for and what will happen in their absence.

2. What to consider when developing your own forms of primary documents.

3. In what cases the use of unified forms is mandatory.

As you know, the current law on accounting (No. 402-FZ) does not contain a requirement for the mandatory application of unified forms of primary accounting documents. That is, organizations and entrepreneurs are given the right to independently develop forms of primary documents, taking into account their needs and the characteristics of their activities. However, such a right conceals a lot of "pitfalls". For example, all primary documents, including those independently developed, must meet certain requirements, and some documents must be drawn up only in unified forms due to other federal laws. It is necessary to know about such nuances of processing primary documents both when drawing up your documents and when accepting documents of counterparties, because primary accounting documents are the foundation on which not only accounting, but also tax accounting is built. How to make this foundation reliable - we will figure it out in this article.

What are primary accounting documents for?

To begin with, let's remember why, in principle, primary accounting documents are needed, and why it is so important to pay attention to the correctness of their registration. As stated in Law No. 402-FZ, each fact of economic life must be formalized with a primary accounting document (part 1 of article 9). In this case, the fact of economic life is understood as any event, operation, transaction that have or may have an impact on the financial condition of an economic entity, financial results its activities and (or) movement money... The facts of economic life include, for example, the acquisition of a fixed asset and the accrual of depreciation on it, the accrual wages employees and her, etc. Thus, practically all accounting records should be based on the relevant primary accounting documents.

In tax accounting, primary documents also play an important role: according to the provisions of the Tax Code of the Russian Federation, expenses are recognized as justified and documented expenses of the taxpayer. I.e the presence of primary accounting documents is one of the grounds for recognizing expenses and, accordingly, for calculating the tax base for income tax (or according to the STS “income-expenses”).

The absence of primary documents is considered by the Tax Code of the Russian Federation as a gross violation of the rules for accounting for income and expenses, objects of taxation, for which a fine is provided (Article 120 of the Tax Code of the Russian Federation):

• from 10 to 30 thousand rubles - if the absence of primary documents did not lead to an understatement of the tax base;
• from 40 thousand rubles up to 20% of the amount unpaid tax - if the lack of documents has led to an understatement of the tax base.

In addition, the lack of primary documents may serve as a basis for bringing officials to administrative responsibility for gross violation of the rules accounting and presentation accounting statements in the form of a fine from 2 to 3 thousand rubles. (Article 15.11 of the Administrative Code of the Russian Federation). A gross violation of the rules of accounting and presentation of financial statements is considered:

• understatement of the amounts of accrued taxes and fees by at least 10% due to distortion of accounting data;
• distortion of any article (line) of the financial reporting form by at least 10%.

From all of the above, two main conclusions follow:

1. primary accounting documents must be available;

2. primary accounting documents must be properly executed.

If everything is clear with the first requirement, then the second, concerning the correctness of the primary accounting documents, should be dwelled upon in more detail. The fact is that in accordance with the current Law "On Accounting" No. 402-FZ, the form of the primary documents used is determined by the head of the economic entity himself on the proposal of the official who is entrusted with accounting (clause 4 of Art. 9 of Law No. 402 -FZ). The following options for establishing the forms of primary documents are possible:

• use of unified forms of primary documents;
• using independently developed forms of primary documents (completely independently developed or created by making changes to unified forms);
• a combination of the two is also possible for different documents. For example, the use of independently developed forms of accounting information and an act for writing off materials and unified forms of all other documents.

! Whichever option for using the forms of primary documents is chosen, it must be reflected either in the accounting policy itself for the purposes of accounting and tax accounting, or in a separate order... At the same time, independently developed forms of primary accounting documents are usually given in the appendix, but if unified forms are used, a link is made to the corresponding document (Resolution of the State Statistics Committee). If the applied forms of primary accounting documents are not approved by the head, then in the event of an inspection, the inspectors may consider that the documents were drawn up in an unidentified form, that is, in violation of the law, and, accordingly, are not the basis for accepting expenses.

Independently developed forms of primary accounting documents

When developing your own forms of primary accounting documents, two options are possible:

• completely independently developed form;
• a form developed based on an existing unified form (for example, by removing or adding details).

In any case, the resulting form of the primary accounting document should contain the following obligatory details , established by Part 2 of Art. 9 of Law No. 402-FZ:

• name and date of preparation of the document;
• the name of the economic entity that compiled the document;
• the content of the fact of economic life;
• 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 made the transaction, operation and those responsible for its execution, or persons responsible for the registration of the event. The list of persons entitled to sign primary accounting documents, as well as the forms of documents, must be approved by the head.

! Note: Law No. 402-FZ does not include the affixing of a seal on the primary document as a mandatory requisite. Therefore, to include this attribute in the document form or not is the choice of the organization itself. Organizations that have refused to use the round seal (such a right is granted Federal law dated 06.04.2015 No. 82-FZ) it is advisable to exclude this requisite from all used forms of primary accounting documents.

For some documents, the given the list of required details can be expanded in accordance with other regulations. For example, waybill should in mandatory contain the following details (clause 3 of the Order of the Ministry of Transport of Russia dated September 18, 2008 No. 152):

• name and number of the waybill;
• information about the validity of the waybill;
• information about the owner (owner) of the vehicle;
• information about the vehicle;
• information about the driver.

Thus, the development of their own forms of primary accounting documents requires deep knowledge and analysis of the current legislation. Therefore, in some cases, it is preferable to use ready-made forms. For example, the form of a universal transfer document recommended by the Federal Tax Service of the Russian Federation (Letter No. ММВ-20-3 / 96 @ dated 21.10.2013). This document combines the details of the primary accounting document for the transfer of material assets, as well as the details of the invoice, therefore it can be used both for accounting purposes and for tax accounting purposes (for the purpose of calculating VAT). In addition to the universal transfer document, the Federal Tax Service of Russia has also developed a recommended form of a universal correction document, which is drawn up in the event of a change in the cost of delivery after shipment (Letter No. ММВ-20-15 / 86 @ dated 17.10.2014). The fact that the organization has decided to use the UPD and UKD forms should be fixed in the accounting policy or in a separate order of the head.

Unified forms

Law No. 402-FZ does not contain a mandatory requirement to apply unified forms of primary accounting documents, but at the same time does not contain a prohibition on their use. Therefore, an economic entity has the right to use unified forms of those documents for which they are established. The use of uniform forms has several advantages:

• unified forms are familiar to most counterparties, so their use will avoid questions and misunderstandings when processing transactions;
• accounting software is generally focused on the use of uniform forms. The introduction of self-developed forms will require additional costs for setting up programs.

In addition, the replacement of all unified forms with independently developed ones is risky, since the forms of primary accounting documents established by authorized bodies in accordance with federal laws and on their basis are still mandatory for use (Information of the Ministry of Finance of the Russian Federation No. PZ-10/2012 to Federal Law No. 402-FZ). Such documents include, for example, registration documents. Bank of Russia Ordinance No. 3210-U dated March 11, 2014 “On the Procedure for Conducting Cash Transactions legal entities and a simplified procedure for conducting cash transactions individual entrepreneurs and small businesses ”provides for the use of the following unified forms:

• incoming and outgoing cash orders (forms No. KO-1 and KO-2);
• cash book (form No. KO-4);
• book of accounting of funds received and issued by the cashier (form No. KO-5);
• settlement and payment and payroll (forms No. T-49 and T-53).

Thus, cash transactions must be compiled with documents drawn up according to unified forms, approved by the Resolutions of the State Statistics Committee of the Russian Federation of 18.08.1998 No. 88, of 05.01.2004 No. 1.

Special care should be taken when developing personnel documents, as well as documents on labor accounting and payment, and, if possible, use unified forms of such documents. This is due to the fact that personnel documents and documents on labor accounting must meet the requirements of labor legislation, which do not always coincide with the requirements of Law No. 402-FZ: starting from the composition of the details (for example, a time sheet, personal employee card, etc. .) and ending with the form of the document (the Labor Code of the Russian Federation does not provide for the preparation of personnel documents in electronic form).

So, in this article, we remembered the importance of primary accounting documents for accounting and tax accounting, and also made sure that in the case of primary documents, "the form matters." Summing up, we will once again formulate thesis main conclusions:

• Each fact of economic life must be formalized with a primary accounting document.

• The form of the primary accounting document must contain the required details, established by law No. 402-FZ, and in some cases - the details established by other regulations.

• The forms of primary accounting documents used must be approved by the head in the accounting policy or in a separate order - this applies to both independently developed forms and unified ones.

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Normative base

1. RF Tax Code
2. Administrative Code of the Russian Federation
3. Federal Law of 06.12.2011 No. 402-FZ "On Accounting"
4. Federal Law of 06.04.2015 No. 82-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Part of Cancellation of the Obligation to Print Business Companies"
5. Bank of Russia Ordinance No. 3210-U dated March 11, 2014 "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses"
6. Order of the Ministry of Transport of the Russian Federation of September 18, 2008 No. 152 "On the approval of the mandatory details and the procedure for filling out travel tickets"
7. Information of the Ministry of Finance of Russia No. PZ-10/2012 "On the entry into force from January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ" On accounting "
8. Russian Federal Tax Service Letters

• dated 21.10.2013 No. ММВ-20-3 / 96 @
• dated 17.10.2014 No. ММВ-20-15 / 86 @

Find out how to get acquainted with the official texts of these documents in the section

Primary accounting documents have essential not only in accounting matters, but also in relation to tax legislation, in particular the determination of the scope of obligations. Therefore, it is extremely important for the person responsible for compiling the primary documentation to know all the nuances of accounting, and in addition, to understand their classification to simplify the work.

What are primary accounting documents

The primary documents are considered to be those documents that register certain economic actions that have already been carried out. It is possible to leave a record in accounting and enter it in the register only if there is primary accounting documentation. It is considered an integral part of the enterprise management system. Proceeding from this, we can safely say that the primary accounting documents are documentary evidence of transactions carried out related to the economic activity of the entity and bringing some economic effect.

Classification

All points affecting the issue of primary organizations are subject to the provisions and norms of 402-FZ. The regulation indicates that these certificates are needed when interacting with tax authorities as confirmation of the correctness of the calculations. This means that the tax authorities will not have any complaints about the process of determining the tax base.

In accordance with the current regulations, the primary documentation is subject to mandatory storage for 4 years. During this period, tax authorities can at any time request documents for examination and verification. In addition, primary documentation often serves as an evidence base in litigation.

It should be noted that specific forms of primary documentation are not fixed at the legislative level. On this issue, an economic entity has the opportunity to choose the option that will satisfy its needs and will serve as a good help in further work.

Primary accounting documents: list

As a rule, the complete list of certificates performing fundamental functions remains unchanged and is approved at the highest level. At the moment, this category includes:

1. Agreement. They specify the specific terms of the transaction, the responsibility of the parties and financial issues. In general, all the conditions that are in one way or another related to the transaction are indicated here. Note that for some operations the written form of the contract is not required. So, from the moment the buyer receives the sales receipt, the transaction is considered concluded.
2. Accounts. Using documents of this type the buyer confirms his willingness to pay for the seller's product (service). And in addition, the invoices may contain additional terms of the transaction and fixed specific prices that the seller sets for his products and services. If for some reason the buyer is not satisfied with the product (service) presented to him, on the basis of the invoice he has the right to demand a refund of his funds.
3. Packing list. It displays complete list all goods or materials that are transferred. The waybill should be drawn up in several versions depending on the number of participants in the transaction.
4. Acceptance certificate. It is drawn up on the basis of the results of the provision of the service as confirmation that the result of work meets the previously stated criteria and is fully approved by the receiving party.
5. Calculated statements. They display all the questions related to the payment of wages with hired personnel. Moreover, all information regarding bonuses, bonuses and other mechanisms of financial incentives for employees should be displayed here.
6. Delivery and acceptance certificates No. OS-1. This type of documentation is used to record any activities related to the entry or exit of fixed assets.
7. Cash documents, to which the receipt and expense cash orders belong, and in addition, the cash book. They contain information regarding financial, carried out in the framework of the implementation, a variety of transactions.

Classification

The types of primary documents in accounting are quite diverse and primarily depend on the specific purpose of using the document in the foreseeable future. However, the most popular classification feature is the division of primary documentation into internal and external.

An internal document is the property of the company and is issued by it to resolve certain issues. It is compiled by the firm's specialists and extends its effect exclusively within the jurisdiction of the firm. Thus, the specified category consists of those documents that are necessary for the effective conduct of business activities within one company. At the same time, if a document comes to the company from outside or is drawn up by the company's specialists and subsequently transferred to other legal entities ( tax authorities, customers, etc.), it will be recognized as external.

In turn, internal documents also have their own classification features, which make it possible to group them into three categories:

1. Administrative (organizational). They indicate information that must be conveyed to the knowledge of the company's employees, structural divisions and branches and their managers. With their help, the company issues certain orders that must be carefully followed. This group includes a variety of orders, orders and much more.
2. Executive (exculpatory), in which the facts are initially displayed confirming the conduct of certain economic operations and their completion.
3. Accounting documents. This category is generalized and is needed to systematize the information contained in other papers and their further collection into a single document.

Under certain circumstances, documentation can also be combined. This group includes those papers that can simultaneously contain key features of organizational and voucher documentation. The most prominent examples here are various cash orders, claims, advance reporting, and more.

Accounting registers and their classification

When making any transaction, primary documentation is prepared. As soon as it is fully completed, all the information specified in it must be duplicated in the appropriate accounting register. And it is a kind of carrier that accumulates basic information on the transaction. Based on the essence of the register, several classification features can be distinguished. For example, in appearance, registers appear before users in the form of books, simple sheets and accounting cards.

Based on the mechanisms for maintaining the register, 3 more groups can be distinguished:

1. Chronological, in which all the events that have occurred are indicated with strict adherence to the time frame. That is, you first need to indicate those operations that occurred earlier, and so on. Such registers are the most complex, since they contain a huge amount of information, and quite often one can ignore an action.
2. Systematic, in which initially all transactions are entered in the form economic indicators... Thus, registers of this type reflect the economic effect of completed business transactions and analyze the indicators of expenses and income. The most striking example of a systematic register is the cash book.
3. Combined, which have fundamental features of both systematic and chronological registers.

Content of primary documentation

Many users have a question about what belongs to the primary accounting documents, and what requirements are imposed on them. At the legislative level, several provisions are fixed, which establish that certain information must be present in the documents of the primary couple. In particular, in accordance with clause 2 of article 9 of FZ-402, the primary documentation must contain the following information:

• title of the document;
• date of preparation;
• information about the person who drew up the specified document (full name of the enterprise);
• the essence of the economic activity associated with this document;
• financial calculations regarding the transaction that took place;
• signatures of officials responsible for the transaction and their initials.

Sample primary accounting document

Document processing rules

The legislator establishes certain rules for the preparation of primary accounting documents. Thus, one of the key requirements is the accuracy and absence of any grammatical and punctuation errors and typos. If the tax service discovers certain shortcomings, the offender will have to redo the document again, and in case of a repeated violation, you can get penalties. In general, on this issue, close attention should be paid to the following recommendations:

1. It is allowed to use ballpoint and ink pens, special computers and computers.
2. Compilation can begin when it is supposed to carry out some business transactions that need to be displayed. At the same time, in exceptional situations, it is quite possible to issue a document after the completion of the transaction.
3. All calculated data should be displayed both in numerical form and in writing. Thus, there should be a copy next to each number.
4. It is extremely important to fill in all the details indicated on the form. If for some reason there is no information, you cannot leave an empty line. A dash should appear in it.

If you do not adhere to these recommendations, you can face significant difficulties. So, if the tax service, during the audit, recognizes the document as incorrect, there will be doubts about the correctness of the calculations and the determination of the tax base.

If for some reason it is necessary to make certain corrections, in no case should you use correctors and shading, since they are unacceptable. Corrections can be made in the following ways:

1. Outline fix. If incorrect information is indicated, it must be crossed out with a thin line, and the correct data must be indicated next to it. In this case, there must be a footnote in place of each such correction "Faith corrected" indicating the date of the amendment and the signature of the official who made the amendment. However, we note that in the case of documents showing the receipt and expenditure of funds, this method will be inappropriate.
2. Additional entry. This method is used in situations when the total values \u200b\u200bof transactions are made out with significantly reduced indicators. In order not to draw up a document in a new way, you can make additional postings for the missing amounts in current period or following it.
3. Reversal. Incorrect entries are corrected with negative values. All incorrect information is repeated in red ink, and the correct entries are indicated next to it.

The primary document can be drawn up in both written and electronic form. Recently, many companies have been duplicating information and compiling both paper and electronic versions. The former are later used for internal interests, but electronic copies are sent for verification to the Federal Tax Service upon request.

Several conclusions can be drawn. The state does not approve any mandatory forms for primary documentation, which gives economic entities the right to independently determine the form of the document, which will be further used in practice. Immediately after registration of the document, all data from it must be transferred to the accounting register.

We have developed an accounting policy. Do we understand correctly that it is necessary to approve in its composition all the forms of the primary that we use: both developed independently and applied in unified forms?

The forms of primary accounting documents, developed independently, must be cited as applications to accounting policies p. 4 PBU 1/2008... There should be:

• document forms you have developed that are not contained in uniform form albums;
• unified forms that your organization has added with its details.

If you use the forms of documents approved by Rosstat (Goskomstat) without making any changes to them, then you do not need to make them an annex to the accounting policy. In this case, it is enough to indicate that you draw up the primary accounting documents according to unified forms. This can be done by adding, for example, a phrase like this:

"For documentary confirmation of the facts of economic life, the organization uses unified forms of primary accounting recordsapproved by:

• Resolution of the Goskomstat of Russia dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for fixed assets accounting”;
• Resolution of the Goskomstat of Russia dated October 30, 1997 No. 71a “On Approval of Unified Forms of Primary Accounting Documents for Accounting for Labor and Its Payment, Fixed Assets and intangible assets, materials, low-value and fast-wearing items, works in capital construction ”;
• Resolution of the Goskomstat of Russia dated December 25, 1998 No. 132 "On the approval of unified forms of primary accounting documentation for the accounting of trade operations" and others ... ".

For the first time, the accounting policy and its annexes are approved by the order of the head within 90 days from the date of entering the information on the establishment of the organization in the Unified State Register of Legal Entities. Then there is no need to approve a new accounting policy or issue an order to renew the old one every year. If necessary, the accounting policy can be changed or supplemented art. 313 of the Tax Code of the Russian Federation; nn. 4, 8, 9, 10 PBU 1/2008.

An accounting policy and an accounting policy for tax purposes can be drawn up: in the form of two separate documents or in the form of one document with two sections (one on accounting issues and the other on tax issues).

Option for order to approve accounting policy:

Limited Liability Company "White Swan"

ORDER No. 10
on accounting policy

podolsk

In accordance with Federal Law dated 06.12.2011 No. 402-FZ "On Accounting"

I order:

1. To approve the Regulation on the accounting policy of the organization for accounting purposes for 2016 (hereinafter - the Regulation) (annex to this Order), including the album of forms of primary accounting documents, which is an appendix to the Regulation.

3. Control over the implementation of this order shall be entrusted to the chief accountant Olga Konstantinovna Petrova.

I have read the order:

What documents belong to the primary, every accountant should know. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of carrying out operations of an economic nature. A novice specialist in the field of accounting needs to figure out what it is, what the primary documents are for, how to draw up 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 is drawn up even before the business transaction has passed, however, the legislation does not exclude the possibility of drawing it up to complete the transaction, however, there must be good reasons for this.

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

What are they needed for

Primary documents (PD) are a mandatory component of accounting. They are drawn up in the course of business transactions and serve as proof 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.

The list of operations that must be carried out during the transaction:

1. Signing a contract with the recipient. If it is permanent, you can sign one agreement for several transactions, however, in this case, it is worthwhile to immediately discuss the timing of the work, the sequence of settlement operations and other nuances.
2. Billing for payment.
3. Direct payment, the confirmation of which is a cashier's check (or commodity), if we are talking about cash payment, or payment orders, if money is transferred by bank transfer.
4. When the goods are shipped, the contractor hands over the invoice to the client.
5. After the provision of services in full, the contractor must receive an act of completed work from the client

Existing species

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

List of primary accounting documents

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

The definition of the concept of "primary accounting document" is given by Article 60-1 of the Russian Of the Tax Code: Primary documents are documented evidence that the operation was performed or there is an event that gives the right to perform it. Such documents can be in paper form or on electronic media... Accounting is based on similar documentation.

Article 60-2 provides the forms of such documents and the requirements that are put forward for their registration.

Another normative act, which defines the primary documentation, and also defines its forms - the law on accounting and financial reporting.

Russia is a country in which the legislation on accounting and payment of taxes changes from time to time. Given the fact that the forms can be changed or supplemented, it is necessary to keep track of what changes are approved by various government agencies, including the Ministry of Finance. So, for example, at the beginning of 2019, a form of accounting certificate was approved, which previously had an arbitrary form.

The Administrative Code provides for a number of sanctions for the lack of primary documents in the 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 a written evidence of the fact that a business transaction was performed.

Those primary accounting documents, the forms of which are not officially approved, are approved by the head of the organization by issuing a corresponding order. They must contain all the mandatory details that are provided for by law.

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

Unified forms of PD are not binding for use. The exception is cash documents, which are approved by authorized structures.

The PD form must contain the following mandatory data:

• title of the document;
• the exact date of the operation;
• what is the business operation in kind and value terms;
• the name of the structure that makes up 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:

• accounting of wages;
• accounting of executed cash transactions;
• accounting of fixed assets;
• accounting of construction and repair work.

Filling rules

Reporting documents should be drawn up accurately and clearly.

Fundamental rules:

• it is allowed to use ballpoint and ink pens, you can use computers and a typewriter;
• it is necessary to draw up such documentation at the moment when the transaction is only planned;
• it is allowed to draw up documents after the operation, if there are objective reasons for this;
• all possible details are reflected in the document;
• in the absence of any information, you can put dashes.

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 in incorrectly, the organization will experience difficulties in determining the tax base, and this may lead to disagreements with the tax service.

Correcting content

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. It must be remembered that making corrections with a stroke is unacceptable.

Only the following three methods can be used:

• additional entry;
• reversal method;
• proofing method.

The latter applies in the case when a mistake was made in accounting register, however, it does not apply to the correspondence of accounts. This method is appropriate to use before the balance is drawn up. In this case, the wrong number or other sign must be crossed out with a thin line, and next to it, indicate the correct value. Indicate on the side - "to believe corrected", and put the date and signature.

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

The reversal method involves correcting an incorrect entry with a negative number. The incorrect number is indicated in red ink, the correct entry is immediately made, which is made in the usual color.

Clarifications on the reconciliation act

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

This type of documents is used at the initiative of accountants, since with its help it is possible to solve 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 has a wide selection of goods;
• in the event of a deferred payment;
• if the price of the product is high;
• if there is a relationship between the parties that is of a regular nature.

This document can be used in court in case of a dispute between the parties.

Storage periods

The provision on the storage of primary documentation is fixed at the legislative level.

For different types various storage terms are provided:

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

Note 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: