Primary documents, their features

Primary documents are papers thatare the basis for a record in the register of financial statements, a written confirmation of the business transaction. They are taken into account if their form corresponds to the unification of the primary accounting documentation in accordance with the provisions approved by the corresponding order of the Ministry of Finance of Russia.

It should be noted that in certain casesTypical forms may vary and include additional columns or periods, but all mandatory details must be retained. Registration of primary documents is conducted in accordance with the order (order), as well as taking into account all the changes introduced.

Подобная документация имеет зоны кодирования data. They are filled in accordance with the all-Russian classifiers. They are also designed to generalize or systematize data when performing processing with the help of computer technology. The codes are set according to the coding system adopted by the organization.

I must say that the forms of documents that relate to cash transactions do not change, they correspond to the unified form of primary accounting records.

Следует сказать, что к учету могут приниматься forms that are developed independently by small enterprises. They contain all the mandatory requisites, which are provided by the law "On Accounting". It should be noted that only documentation that can not be developed in unified forms albums can be developed.

Primary documents contain such mandatory requisites:

• the name and date of their compilation;

• the maintenance of economic operations;

• the position of persons responsible for the performance of economic transactions and the correctness of their compilation must be specified;

• personal signatures of these persons;

• the name of the organization on whose behalf these documents were drafted.

It should be noted that primary documents cansign only the persons who were approved by the head of the organization with the consent of the chief accountant. Timely and high-quality registration of such documentation, its transfer to the accounting department, as well as the reliability of the data contained in it, is under the control of the persons who have signed.

Documents related to the execution of business transactions with money are signed by the head or chief accountant of the organization.

Primary documents are divided into several groups:

• organizational and administrative;

• Accounting;

• Exculpatory.

Organizational and administrative - this is an order, order, power of attorney. They give permission to carry out the corresponding economic operations.

Оправдательная документация - это накладные, акты reception, receipt orders, etc. They reflect the very fact of the relevant operations. All information that is contained in them must be entered in the accounting register.

I must say that a special schedule of document circulation is approved. In this case, the primary documents that enter the accounts department are checked against the following criteria:

• completeness and correctness of registration and filling in details;

• calculation of amounts;

• check by content.

Further information from the primary documents is entered in the accounting registers in chronological order.