Extracting primary documentation in 1s. Primary documentation in accounting - what is it? Accounting documents can be external and internal

Primary documentation in accounting

Welcome, dear readers, to my blog!

Usually, I look through my work email every day, but this week it didn’t work out, and a lot of letters have accumulated. Today I decided to take it apart and the topic of a new article came by itself. We will talk about primary documentation, because this is the basis of registers and an important part of an accountant’s work.

During my studies, this topic was not the most important, and it was difficult to master it in theory, but when I started working, I had to make up for lost time. Let's look at all the nuances in advance to avoid difficulties in the future. In the previous topic we looked at accounting registers, I know it’s a little complicated, but after today’s article it will become a little easier.

To confidently navigate the plane of primary documentation, we will consider:

The concept and purpose of primary documentation of an enterprise.
Mandatory details and changes to primary documents are allowed.
Groups, types, degrees of detail and possible edits of documents.
Validity and storage periods of primary documentation.

The main goal is to learn to distinguish a primary document from the rest of the equally important papers, to remember their details and types. I promise it will be interesting, let's get started!

How to work correctly with primary accounting documentation

For beginners, inexperienced accountants and entrepreneurs, I would like to explain the principles of working with primary accounting documentation.

The documents you will work with are divided into two groups:

Received from someone;
Coming from you.

How to work with incoming documents?

1. Determine: is this document an accounting document?

A document accepted for accounting must contain information essential for reflection in accounting, i.e., contain information about any completed business event.

For example, a cash receipt “speaks” about payment to someone (expense of money), an invoice - about the movement of goods and materials (receipt-expense), etc. But, for example, an employee’s application with a request to issue an advance without a manager’s visa cannot be accepted for work .

Any notes, drafts, newspaper clippings, etc. are not accounting documents. As well as documents drawn up in violation of the rules established for them.

2. Determine: does this document apply to your organization or not?

The document, simply put, must be relevant to this enterprise, i.e. it must contain the details of your organization, or they must be issued to your employee.

It happens that various reasons, they bring you documents that are not related to this organization. This may just be a mistake. Or it may be that the employee consciously seeks to write off accountable amounts.

It is also possible that documents for the purchase of goods and materials (works, services) are deliberately issued to a given enterprise in order to obtain additional amounts for tax deductions.

If the discrepancy between your type of activity and the essence of the document is striking, then it is better not to take this document into account.

One more point - perhaps the counterparty has no reason to issue this document to you, i.e. you do not have a contractual relationship with them.

For example, the energy supply company sent you a bill without understanding that the electricity you consume is paid for by another organization, for example, a landlord.

3. Check the details.

The counterparty is responsible for the correctness of its details. Nowadays, many enterprises use computer programs and therefore, as a rule, do not make mistakes in their details, although this does happen. But it’s worth double-checking your details - they can often contain errors.

Separately, it should be said about handwritten documents - in addition to the fact that there are errors in them, it also happens that the document is fake, i.e., for example, written out on behalf of a non-existent enterprise.

Whether such an enterprise exists or not can be double-checked through the register of taxpayers on the website of the Tax Committee of the Republic of Kazakhstan.

The signatures in the document must be genuine, that is, exactly those people to whom they belong, and these people must have the right to sign such documents. Facsimile signatures are not permitted on documents.

There may be several seals in one organization. Check whether the stamp is on this document. For example, the invoice should not have a stamp that says “Human Resources.”

It also happens that a document is mistakenly issued to an organization with a similar name. In all such cases, you must contact this organization and demand that the document be redone.

4. Was the event reflected in the document actually committed?

Perhaps the supplier did not supply you with these goods and materials or did not provide you with these services. Or perhaps the counterparty issued an invoice for a larger volume, price and, accordingly, the amount required.

For example, the goods specified in the invoice were not delivered to your warehouse. Your specialists must accept (confirm) this document. In this example, the warehouse manager must confirm this with his signature on receipt of the goods.

And the price, volume, and terms of purchase must be compared with the terms of the contract. Either this must be confirmed by an economist - a marketer or a supplier.

5. Determine what period the document belongs to.

Periods can be:

current month,
current quarter,
this year,
last month
last quarter
last year.

This determines whether this document needs to be accepted for accounting. Yes, it also happens that, for example, they bring an Invoice for the past period - it is at your discretion whether to accept it for accounting or not.

In general, of course, you are obliged to accept the document for accounting, but if you accept it, this will cause the need to adjust reports, including tax ones.

However, if the reports of the past period of the current year (last quarter, last month) are not difficult to correct, then the reports of last year can be very difficult to correct. The choice is yours;

Perhaps you already had (have) this document. Then either it is a duplicate (copy), or this document was taken from you for something and has now been returned. Be careful not to post the same document twice. This will create double turnover, i.e. it will unreasonably increase certain amounts.

6. Determine which section of accounting the document belongs to.

Accounting sections:

Cash register,
Bank,
Materials,
Goods,
Fixed assets,
Accountable persons
Suppliers,
Buyers, etc.

How to work with incoming documents

There is regulation of documents according to accounting sections. You can read this in any accounting textbook. For example, a Bank Statement is a document in the “Bank” section; the register where you will file this document is also called.

It's simple. But with documents related to the receipt of goods and materials, the situation is more complicated.

Determine what the received inventory is for your company: material, product, fixed asset, intangible asset or service/work (and this can happen)?

Material- this is what is used in work and at the same time consumed, i.e. ends. For example, this is paper, gasoline, cement, etc. The material changes its shape: it was cement - it became a concrete product.

A product, unlike a material, is not used in work; it is purchased for further sale, i.e. for sale. This is its only difference. But in practice, a product can be paper, gasoline, or cement, depending on what we are trading.
The directory of goods in the 1C program is called “Nomenclature”.

The main thing- this is a kind of tool used in work, which, unlike the material, does not change its physical fitness. That is, it does not end and is not consumed.

For example, this is a table, a computer, a car, etc. And after several years of use they will remain a table, a computer and a car. Only during operation does depreciation (wear) of the OS occur.

In the 1C program, operating systems are called fixed assets.

It also happens that a document is issued for a certain service (work), as if they were selling you a product. For example, a service station changed the oil in your car’s engine, and the invoice, instead of “oil change,” says “motor oil such and such, such and such quantity, at such and such price.”

Ask yourself a question: did we actually receive this product in our hands? No. Then this is a service (work) and this document must be received accordingly.

7. In which register (journal) will you file this document?

Determine this immediately, and preferably immediately after processing, file the document in its place. It is true that a document cannot yet be “removed” - it still requires some modification or clarification of some circumstances. It is advisable to have a separate folder for such papers or a separate tray.

One of the worst shortcomings an accountant can have is laziness. A document put aside “for later” can cause a lot of trouble.

Therefore, it is better to process documents as soon as possible upon receipt. Documents postponed for objective reasons must be finalized as soon as the opportunity arises.

8. Determine: will there be any future events related to this document?

Some documents may have consequences in the future. For example, a Notification from the Tax Committee may cause unpleasant consequences in the future: arrest of an account, etc. Therefore, such documents need to be dealt with immediately, postponing all other matters.

There are also documents that can have unpleasant consequences after your confirmation of their correctness. For example, a reconciliation report indicating your accounts payable - this may be the basis for filing a lawsuit against your company.

Therefore, if you are not sure, it is better to leave such documents at the discretion of the manager. Other documents may require obtaining other documents.

For example, invoices for the receipt of goods without an invoice. It may be that it is established that your counterparty will later issue you a general invoice for a certain period or volume of goods.

In this case, these invoices must be collected and immediately after the end of the period or receipt of the agreed volume, remind the supplier about the invoice.

Here it is necessary to mention the following: the accountant must keep control over the timely receipt of the necessary documents.

Documents, the expected receipt of which you know, must be demanded from the counterparty or the responsible employee if they are not received within the established time frame.

Source: http://www.ajourkz.kz/ru/useful_information/how_to_deal_with_the_primary_accounting_records/

Primary documents in accounting

The basis for entries in accounting registers are source documents.

Primary documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation, in accordance with the Regulations on accounting and financial reporting in Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended on March 26, 2007 No. 26 n)

If necessary, additional lines and columns may be included in the standard form, but all details provided for in the approved form must be preserved. Changes made must be formalized by an appropriate order (instruction).

Only document forms for recording cash transactions are not subject to change in accordance with the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20.

The forms approved by the State Statistics Committee of Russia provide information coding zones that are filled out in accordance with all-Russian classifiers.

Codes that do not have links to all-Russian classifiers (for example, columns with the name “Type of operation”) are intended to summarize and systematize information when processing data using computer technology and are entered according to the coding system adopted in the organization.

In addition, forms independently developed by a small enterprise containing the relevant mandatory details provided for by the Federal Law “On Accounting” are accepted for accounting.

You can independently develop only those documents that are not contained in albums of unified forms.

Details of primary accounting documents

Mandatory details of primary accounting documents include:

Title of the document;
date of its preparation;
name of the organization on behalf of which the document was drawn up;
the content of a business transaction in physical and monetary terms;
the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
personal signatures of these persons.

Timely and high-quality execution of primary accounting documents, their transfer to the accounting department 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.

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. Instead of the head and chief accountant in primary documents Other officials may sign, but their list must be approved by the head of the organization and agreed upon with the chief accountant.

The primary document is written evidence of the completion of a business transaction (payment for goods, issuance of cash on account, etc.) and must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

Types of documents

All primary documents can be divided into the following groups:

organizational and administrative;
exculpatory;
accounting documents.

Organizational and administrative documents are orders, instructions, instructions, powers of attorney, etc. These documents permit the conduct of certain business transactions.

Supporting documents include invoices, requirements, receipt orders, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.

Some documents are both permitting and exculpatory. These include, for example, a cash order, a payroll, etc.

Document flow schedule in the organization

For proper maintenance of primary accounting, a document flow schedule is developed and approved, which determines the order and timing of the movement of primary documents within the enterprise and their receipt by the accounting department.

Primary documents received by the accounting department (accountant) must be checked:

by form (completeness and correctness of the document, filling in the details);
arithmetically (counting amounts);
by content (connection of individual indicators, absence of internal contradictions).

Accounting registers

After acceptance, information from the primary document is transferred to the accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry into the accounting register is indicated).

Accounting registers- These are specially adapted sheets of paper for recording and grouping credentials. They are kept in special books (magazines), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other computer media.

Business transactions must be reflected in accounting registers in chronological order and grouped according to the appropriate accounting accounts.

By appearance accounting registers are:

books (cash register, main);
cards (fixed asset accounting, materials accounting);
magazines (loose or lined sheets).

According to the types of records made, registers are divided into:

chronological (registration log);
systematic (general ledger of accounts);
combined (journal orders).

According to the level of detail of the information contained in the accounting registers, they are:

synthetic (general ledger of accounts);
analytical (cards);
combined (order journals).

Entries in primary documents must be made by means that ensure the safety of these entries for the period of time established for their storage in the archive.

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.

For submission to the archive, documents are selected in chronological order, completed, bound and filed in folders. Submission of documents to the archive is accompanied by a certificate.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.

Persons who have access to information contained in accounting registers and internal accounting reports are required to maintain trade secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.

Correction of errors in primary documents and accounting registers. In accordance with Art. 9 of the Federal Law “On Accounting” it is not allowed to make corrections to cash and banking documents.

Corrections can be made to other primary accounting documents only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

The detail of the primary document that is subject to correction is crossed out with a clear but thin line, so that the original meaning (content) of the corrected detail is visible. Next to it, a handwritten note is made “Believe the corrected person,” and the correction is certified by the signature of the person who made the correction, indicating the surname and initials.

Storage periods for primary accounting documents

In accordance with Art. 17 of the Federal Law “On Accounting”, organizations are required to store primary accounting documents, accounting registers and financial statements within the time limits established in accordance with the rules for organizing state archival affairs, but at least five years.

Restoration of primary documents

The accounting legislation does not contain clearly established rules that regulate the procedure for restoring primary documents in the event of their loss.

A number of regulations define only the storage periods for primary accounting documents. The legislation does not establish what an organization should do in the event of loss of documents for reasons beyond its control. In the Letter of the Department of Tax Administration of Russia for Moscow dated September 13, 2002 No. 26-12/43411, the head of the organization is recommended in the event of loss or destruction of primary documents:

by order, appoint a commission to investigate the causes of the loss or destruction of primary documents, to participate in which, as necessary, representatives of investigative authorities, security and state fire supervision are invited;
take measures to restore those primary documents that are subject to restoration and storage for the period established by law. For example, copies of statements of cash flows on bank accounts can be obtained from the banks where the organization’s accounts are opened; contracts, acts, invoices can be requested from counterparties, etc.

But it is not always possible to obtain duplicates of all lost documents, for example, if there are a large number of counterparties, due to the absence of suppliers (buyers) at previously known addresses, or due to the lack of such contacts. Thus, for objective reasons, the organization will not be able to restore all lost primary documents.

Practical question: what to do in this case? Should the tax authority be notified?

According to a number of experts, it is not necessary to notify the tax inspectorate, especially since this will not help avoid possible liability, and the absence of primary documents may result in a fine in accordance with Art. 120 Tax Code of the Russian Federation.

In this case, the taxpayer can choose three options:

If possible, restore lost documents (at least partially).
Make corrective entries for undocumented expenses and reflect the corrections in the updated income tax return for the reporting year, because undocumented expenses are not recognized as expenses in tax accounting.
To enable representatives of the tax authority, in the event of a tax audit, to determine the amounts payable to the budget by calculation based on the data available to the taxpayer, as well as on the basis of data on other similar taxpayers (clause 7, clause 1, article 31 of the Tax Code of the Russian Federation).

Seizure of primary documents

They can be confiscated only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax authorities and internal affairs bodies on the basis of their decisions in accordance with the legislation of the Russian Federation.

Letter of the Ministry of Finance of the RSFSR dated July 26, 1991 No. 16/176 approved the Instruction on the procedure for the seizure by an official of the state tax inspectorate of documents indicating the concealment (understatement) of profit (income) or the concealment of other objects from taxation from enterprises, institutions, organizations and citizens.

The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the authorities conducting the seizure of documents, to make copies of them indicating the reason and date of seizure.

This training course involves learning 1C from scratch. For beginners, 1C training should always begin with entering primary documents. The course is intended for training operators involved in the preparation of primary accounting documentation, assistant accountants, or for those who are just planning to work in this or a related area. The basic 1C course discusses the creation and processing of the most common documents in practice. To master the course material, it is not necessary to have knowledge of accounting theory. The basics of working with the 1C Enterprise Accounting configuration are discussed using the example of a production and trading organization (OSN). Thus, this 1C Accounting training course is aimed primarily at users involved in data entry, but not data processing. The course comes with the necessary learning materials, including homework.

Since training is individual, enrollment is limited. Check your free time in the class schedule section.

To register for classes, pre-registration on the website is required.

Have questions about training?
Request a call back!

Complete 1C training “from scratch”

Probably everyone has come across the following job advertisement at least once: “... An accountant is required to issue primary documentation..."; no less often you can find vacancies for a 1C operator. What does this mean in practice? Most often, this means that you will only have to draw up a certain limited number of these same primary documents in the 1C Accounting program, that is, enter incoming data into the program. In this case, as a rule, someone else is responsible for summing up the results of the company’s work.

You can immediately make a reservation that in the 1C Accounting 8 program there is a very large number of documents. And not all of them are often used. And some are not used at all in the activities of a particular organization. This depends primarily on the type of business, of course. There are a lot of different types of activities and each has its own characteristics, but there is a certain number of documents that are almost always required (receipt and expense cash orders, purchase and sale documents, personnel and banking documents, etc.).

Having studied the process of entering primary accounting documents into the program during this basic 1C course, you can easily cope with the typical everyday tasks of an assistant accountant. The most popular configuration now, 1C Enterprise Accounting, version 8, allows you to enter primary documents into the database not only for a professional accountant, but also for a novice in accounting. To do this, you need to undergo training in the 1C program.

The 1C operator training course involves solving a cross-cutting problem that deals with accounting at a manufacturing and trading enterprise (legal entity). Accounting is carried out with VAT. The solved examples are related to each other and allow you not only to learn how to introduce different types of “primary”, but also to trace their interrelationships. In the process of entering documents, I also pay attention to typical (and not so typical) mistakes that most users who do not have the appropriate practice make.

I would like to draw special attention to the fact that an erroneously drawn up document can sometimes be carried out without problems, and the error will become clear, for example, at the close of the month or even later. Entering documents is one of the important areas in 1C and you should not treat it carelessly under any circumstances.

Having been trained to work in 1C “from scratch” at the 1C operator courses, you will learn, in addition to entering the documents themselves, to work with internal reports, which is also often necessary in practice. Global settings, such as accounting policies, are not covered in this course, which allows you to skip studying information you don’t need. It is with the goal of leaving only the essentials that I created a separate basic course on entering primary documents; This also made it possible to significantly reduce the cost of the training course.

If you only need to enter primary documents, then this 1C: Accounting 8 training course will help you quickly and efficiently start working as a 1C accountant.

About the benefits of classes via Skype

All offered training courses- this is ordinary “live” communication, and not a set of educational materials. You can read more about the methodology of conducting classes at the link.

Course curriculum

This is an approximate list of training materials covered in the 1C operator course. The number of bullet points does not reflect the proportion of time included in the course. The main part of the course is solving a single end-to-end problem, that is, entering primary documents and other operations. You can download the 1C basic course task below.

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General information about the 1C Enterprise program. Platform and configuration.
Difference between the responsibilities of a 1C operator and a chief accountant.
Program interface. Preset interface types. Customizing the interface to suit the user's needs.
Interface. General operations that are the same throughout the program.
Printing documents. Print to a file for transfer to another computer.
Export printed forms of documents to an external file.
Sending documents by email
Editing printed forms.
Set the date and other default settings.
Features of date entry. Features of filling out some other types of fields in the program.
Using a calendar and calculator.
Service messages window.
Basic directories of the program.
Chart of accounts.
The concept of a document in the 1C program.
The concept of holding a document. The difference between recording and conducting. Cancellation and rescheduling.
Features of changing the date/time of posted and unposted documents.
Are all documents processed?
Atypical use of documents.
Group operations on directories and documents.
Lists of documents and journals. Search for documents.
Deleting objects. Features of deletion in 1C.
Filling out basic reference books. Consequences of incorrect filling in the future.
Entering information about employees. Personnel operations.
Templates for calculating salaries.
Manual operations.
Cash documents.
Calculations with accountable persons
Correcting entries in documents.
Primary VAT documents.
Bank documents.
Exchange of data with the bank client.
Warehouse documents.
Production documents and materials accounting
Purchase and sale documents.
Product price management.
Offsets.
Accounting for fixed assets.
Salary documents.
Control of completeness of document input.
Typical errors when entering documents.
The concept of internal reports. Setting up reports.
Using processing to improve the efficiency of the program.
Speed up work in the program using hot keys.
Using the help system.

Course curriculum

Course materials

You can download the course material for review. Part of the document is shown.

If you do not have 1C:Accounting

Since the course does not include creating an information base, as well as setting it up and entering balances, for educational purposes I have a pre-prepared base in which all this is already there. In order to prevent conflicts between platform versions and configurations, the database was created in the official training version of 1C, so I recommend conducting training in it.

If you cannot install the program yourself, I will do it remotely.

If you want to undergo 1C training in your working version, then this is possible by mutual agreement. In this case, during the course you will need to additionally set all the settings, as well as enter the initial balances necessary in the future to solve the end-to-end problem, which may (not necessarily) lead to a slight increase in the duration of the course.

If you have any questions that you did not find answers to on the site, please contact me. Details in the Contacts section
18 classes/(36 hours) / 14 400 rub.(RUB 18,000 when paying by lessons)

Primary accounting documents are important not only in accounting matters, but also regarding tax legislation, in particular determining the scope of obligations. Therefore, it is extremely important for those responsible for drawing up primary documentation to know all the nuances of accounting, and in addition, understand their classification to simplify the work.

What are primary accounting documents

Primary documents are considered to be those that register certain business actions that have already been carried out. You can leave an entry in accounting and enter it into the register only if you have primary accounting documentation. It is considered an integral part of the enterprise management system. Based on this, we can safely say that primary accounting documents are documentary evidence of completed transactions related to the economic activities of the entity and which brought some economic effect.

Classification

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

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

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

Primary accounting documents: list

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

Agreement. They stipulate the specific terms of the transaction, the responsibilities 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. Please note that for some transactions a written contract is not required. Thus, from the moment the buyer receives the sales receipt, the transaction is considered concluded.
Accounts. With the help of documents of this type, the buyer confirms his willingness to pay for the goods (services) of the seller. In addition, invoices may contain additional terms of the transaction and record specific prices that the seller sets for its products and services. If for some reason the buyer is not satisfied with the product (service) presented to him, he has the right to demand a refund of his funds based on the invoice.
Packing list. It displays a complete list of all goods or materials that are transferred. The invoice must be drawn up in several versions depending on the number of participants in the transaction.
The act of acceptance and transfer. It is compiled based on the results of the provision of the service as confirmation that the result of the work meets the previously stated criteria and is fully approved by the receiving party.
Payslips. They display all issues related to payroll settlements with hired personnel. Moreover, all information regarding bonuses, additional payments and other mechanisms for financial incentives for employees should be displayed here.
Acceptance and transfer certificates No. OS-1. This type of documentation is used to record any activities related to the input or output of fixed assets.
Cash documents, which include incoming and outgoing cash orders, and in addition, the cash book. They contain information regarding financial transactions carried out as part of the sale.

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 company’s specialists and applies exclusively within the jurisdiction of this company. Thus, this 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 is received by a company from outside or is compiled by company specialists and subsequently transferred to other legal entities (tax authorities, clients, etc.), then it will be recognized as external.

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

Administrative (organizational). They indicate information that must be communicated to the employees of the company, 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, instructions and much more.
Executory (exculpatory), which initially display facts confirming the conduct of certain business operations and their completion.
Accounting documents. This category is general and is needed to systematize information contained in other papers and their further collection into a single document.

Under certain circumstances, documentation may also be combined. This group includes those papers that may simultaneously contain key features of organizational and supporting documentation. The most striking examples here are various cash orders, requirements, advance reporting and much more.

Accounting registers and their classification

When making any transaction, primary documentation is prepared. As soon as it is fully completed, all 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 criteria can be identified. For example, in appearance, registers appear to users in the form of books, simple sheets and index cards.

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

Chronological, in which all events that occurred are indicated in strict compliance with 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 some action can be left out.
Systematic, in which initially all transactions are entered in the form of economic indicators. Thus, registers of this type reflect the economic effect of completed business transactions and analyze indicators of expenses and income. The most striking example of a systematic register is the cash book.
Combined, which have the fundamental features of both systematic and chronological registers.

Contents of primary documentation

Many users have questions about what constitutes primary accounting documents and what requirements apply to them. At the legislative level, several provisions are enshrined that establish that certain information must be present in the documents of the primary couple. In particular, in accordance with paragraph 2 of Article 9 of Federal Law-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 related to this document;
financial calculations regarding the transaction;
signatures of the officials responsible for the transaction and their initials.

Sample primary accounting document

Rules for document preparation

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

The use of ballpoint and ink pens, special computing equipment and computers is allowed.
Compilation can begin when it is planned to carry out certain business transactions that need to be displayed. At the same time, in exceptional situations, it is entirely possible to draw up a document after the completion of the transaction.
All calculation data must be shown in both numerical and written form. Thus, there should be a caption next to each number.
It is extremely important to fill out all the details indicated on the form. If for some reason there is no information, you cannot leave a blank line. A dash should appear in it.

If you do not follow these recommendations, you may encounter significant difficulties. Thus, if the tax service finds the document incorrect during an audit, doubts will arise about the correctness of the calculations made and the determination of the tax base.

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

Contour correction. If incorrect information is provided, it must be crossed out with a thin line and the correct information indicated next to it. In this case, there must be a footnote in place of each such correction. "Corrected Believe" indicating the date of correction and the signature of the official who made the correction. However, we note that in the case of documents reflecting the receipt and expenditure of funds, this method will be inappropriate.
Additional entry. This method is used in situations where the total values of transactions are executed with significantly reduced indicators. In order not to draw up the document in a new way, you can make additional entries for the missing amounts in the current period or the next one.
Reversal. An incorrect entry is corrected using negative values. All incorrect information is repeated in red ink, and the correct entries are indicated next to it.

The primary report can be compiled both in written and electronic form. IN Lately many companies duplicate information and create both paper and electronic versions. The former are subsequently used for internal interests, but electronic copies are submitted 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 business entities the right to independently determine the form of the document that will be used in practice in the future. Immediately after registration of the document, all data from it must be transferred to the accounting register.

Introduction

Among the variety of software products for economic and accounting purposes presented on the domestic market today, the 1C program occupies one of the leading positions. Thanks to such qualities as adaptability to the requirements of domestic legislation, ease of use, and the ability to customize the system taking into account the characteristics of a particular enterprise, the 1C program is winning more and more users. It is no secret that in the labor market among economists, financial service workers, accountants and managers, the most in demand are specialists who are fluent in the skills of working with this system, so familiarity with it is one of the important conditions successful professional activity.

The book you are holding in your hands opens a series of thematic tutorials addressed to users of the 1C 8.2 program. They involve a detailed consideration of the following areas: maintaining primary documentation, warehouse accounting, salaries, personnel management, personnel and personalized records, accounting, management of a commercial enterprise, etc.

This manual is designed to train a wide range of users in working with primary accounting documents in the 1C Enterprise Accounting 8.2 program (revision 1.6).

Chapter 1. General information about the program

In the process of conducting financial and economic activities, any business entity has to deal with a great variety of various documents - contracts, shipping and monetary documents, powers of attorney, estimates, calculations, all kinds of acts/protocols/agreements, etc. Some of them are optional (for example, protocols of intent), while others may be subject to some convention. However, there is a category of documents, working with which requires special responsibility, since mistakes and inaccuracies can result in major troubles both for the enterprise as a whole and for individual officials. Such documents are usually called primary accounting documents. What unites these documents, and how can they be defined?

Primary accounting document– this is a document confirming the fact of a business transaction and drawn up by authorized representatives of the interested parties at the time of the transaction, and if this is not possible, then immediately after its completion.

Based on this formulation, we can conclude that, for example, a bill of lading, a cash receipt order or an act of completion of work (services) are primary documents, but an agreement or a protocol for agreeing prices is not.

The 1C 8.2 program provides extensive functionality for working with primary documentation. In this book, we will look at the procedure for working with shipping and monetary documents, with primary warehouse documents, with retail trade documents, and also consider some documents that are not essentially primary documents, but stand next to them - in particular, to them include powers of attorney and invoices.

What are the 1C family products?

The 1C company has long and firmly occupied a leading position in the market software economic, financial and accounting purposes. Currently, the company offers a wide range of software designed to solve a wide variety of accounting and management problems.

At its core, any 1C software product is a complex use of a technology platform and one or more configurations. The technological platform is the basis on which the use of the program is based, and the configuration specifies the direction of this use. In other words, the 1C technology platform is a kind of “framework” on which one or more configurations are “strung”.

Today, 1C offers products based on two technological platforms - versions 1C 7.7 and 1C 8. “Seven” has been known, in general, for quite a long time, and is probably the most widespread product in its market segment. As for the G8, its active promotion began several years ago, and currently it is also one of the most popular software tools.

The capabilities of the 1C 7.7 family of programs include the establishment, organization and automation of accounting, personnel, operational trading, warehouse and production accounting, as well as payroll calculations. The comprehensive delivery includes a set of main components of the 1C: Enterprise system, which are “Accounting”, “Operational Accounting” and “Calculation”, as well as the main configurations: “Accounting + Trade + Warehouse + Salary + Personnel”, “Accounting accounting", "Trade + Warehouse", "Salaries + Personnel", "Production + Services + Accounting", "Financial planning". The user can use integrated delivery configurations either individually (linking them through data exchange mechanisms) or together. However, you can purchase configurations separately - for example, only 1C 7.7 “Accounting” or 1C 7.7 “Trade and Warehouse”. Note that the most powerful application solution created on the basis of the 1C 7.7 technology platform is the “Accounting + Trade + Warehouse + Salary + Personnel” configuration.

However, nowadays more and more users of the 1C system are opting for products implemented on the basis of the 1C 8 technology platform. Developers offer a wide range of standard solutions: “1C: Accounting 8”, “1C: Trade Management 8”, “1C: Salary and personnel management 8”, “1C: Integrated automation 8”, “1C: Payment documents 8”, etc.

You can find out more about standard solutions from 1C on its websites at www.1c.ru and www.v8.1c.ru. And in this book we will consider one of the most popular standard solutions - the “1C: Enterprise Accounting 8” configuration (revision 1.6), running on the 1C 8.2 technology platform.

Description of the main operating modes

In the 1C: Accounting 8 program, each operating mode has its own user interface. This is common practice - this approach is used in most Windows applications. For example, some interfaces are provided for entering data, others for selecting objects, others for viewing a list of objects, etc. Here we will look at the main program interfaces that any user has to deal with.

After starting the program, its main window is displayed on the screen, which is shown in Fig. 1.1.

Rice. 1.1. Main program window

It is here that the user determines his further actions by choosing the appropriate operating mode. This can be done using the main menu, toolbar, or function panel located in the central part of the interface.

The selection of objects for further work is carried out in the selection or list interfaces. For example, to switch to the mode of working with any directory, you need to select it in the selection window (Fig. 1.2), which is called up on the screen using the main menu command Operations > Directories.

Rice. 1.2. Directory selection window

In this window you need to select the required object by clicking the mouse and clicking the button OK or key Enter.

Also, selecting objects for viewing or editing can be done in the list interfaces. A typical example is working with documents: when you activate the corresponding command, a list window opens on the screen (Fig. 1.3), in which you select a document for further work.

NOTE

At the beginning of operation of the program with a newly created empty infobase, all interfaces in the list will be empty, i.e. there will not be a single position in them. To get acquainted with the program, it is recommended to use the demo database, which is usually included in the package.

Rice. 1.3. Typical list interface (receipt cash orders)

The list window contains a list of relevant positions (documents, organizations, counterparties, etc.). For each list item, general information is shown in the corresponding columns: date and document number, counterparty for the document, amount, type of operation, etc. (this is determined by the specific operating mode).

It is worth noting that the operating procedure in different list interfaces is largely similar. In other words, in the list window of cash orders, and in the list window of bank documents, and in the list window of documents for receipt of goods, and in many other similar operating modes, there are a number of similar, standard actions designed to perform certain operations. These actions are accessed using the corresponding menu commands Actions, opened by clicking the button in the upper left corner of the list window. Let's take a closer look at these commands, since when operating the program, most of them have to be used constantly. Along the way, we will get acquainted with several more typical program interfaces (filter settings, data display, etc.).

Add– using this command, the transition to the mode of forming a new position is carried out. When it is executed, an input and editing window opens on the screen. Team Add can also be activated by pressing the key Insert.

Copy– the command is intended to create a new position based on an existing one (namely, based on the one on which the cursor is placed in the list). This command is convenient to use when creating several positions of the same type, in which most of the details are the same. Team Copy also called by pressing the key F9.

Change– this command can also be called by pressing a key F2 and is intended to switch to the editing mode of the current position. The necessary actions are performed in the editing window, which opens on the screen when this command is activated.

Delete directly– using this command, you can quickly and permanently delete the current list item. When it is executed, the program issues an additional request to confirm the deletion operation. Activate the team Delete You can also press the key combination Shift+Delete.

Set deletion mark– this command (it can also be called by pressing the key Delete) is intended to mark the current list position for deletion. After completing it, the corresponding symbol will appear in the leftmost column. In the future, objects marked for deletion can be deleted using the program main menu command Operations – Deleting marked objects. You can uncheck the deletion mark at any time - to do this, you need to run this command again or press the key Delete.

Set date range– using this command, a filter is installed on the documents displayed in the list depending on the date of their creation. Filter parameters are configured in the window Setting the period(Fig. 1.4), which opens on the screen when this command is activated.

Rice. 1.4. Setting the date range

The figure shows that this window consists of two tabs: Interval And Period. On the tab Interval the beginning and end of the time interval are indicated (in other words, the type of time period), and on the tab Period– specific time frames. For example, if on the tab Interval values are set Beginning of the year And The end of the year, then by default the current year will be accepted as the filter condition; however on the tab Period You can choose not the current year, but, for example, last or the year before last. In a similar way, a filter can be set by any quarter, month, week or day. It is also possible to enter a custom period. If the checkbox is checked Use this period setting when opening, then the installed filter on the displayed data will be automatically applied each time the list window is opened.

Search by number– this command is recommended to be used when working with a large number of documents. It is designed to quickly search for the required document by its number in a specified time interval (note that the time interval does not have to be specified - in this case, the search will be conducted only by the document number). When this command is executed, the window shown in Fig. is displayed on the screen. 1.5.

Rice. 1.5. Search for a document by its number

In this window in the field Document Number using the keyboard or from the drop-down list, enter the number of the document you want to find. The time interval for searching is specified in the fields In the date range from to; the required values can be entered either from the keyboard or using the selection button located at the end of each field. When you click on this button, a calendar window is displayed on the screen in which the required date is selected. In field Types of documents the checkbox must be checked opposite the position corresponding to the type of document (in Fig. 1.5 this position is called Receipt cash order). The search process in accordance with the specified parameters is initiated by pressing the button Find; search results are displayed at the bottom of the window in the field Found. To quickly move to the desired position, place the cursor on it and press the button Choose– resulting in a window Search by document number will automatically close, and in the list window the cursor will be placed on the selected document.

Conduct– this command is intended to navigate the document on which the cursor is positioned. If the document date is less than the current date, then when this command is activated, a corresponding warning will be displayed on the screen with a proposal to post the document non-operatively. The document will be carried out after a positive response to this request. Immediately after posting the document, the corresponding attribute will be displayed in the leftmost column opposite it.

Cancellation– this command is available only when the cursor is positioned on a posted document, and is intended to cancel posting a document. After performing this operation, the sign of a posted document will disappear in the leftmost column.

Set selection and sorting of the list– using this command, you can configure the filter for the positions displayed in the list window. When you execute the command, the window shown in Fig. 1 opens on the screen. 1.6.

Rice. 1.6. Setting up selection parameters

Please note that the contents of the filter settings window may differ depending on the current operating mode. In Fig. 1.6 it is shown in the mode of working with cash receipt orders, and, for example, when working with documents for the receipt of inventory items or with powers of attorney, some of its parameters will be different. But in any case, the principle of operation in this window is the same.

The window for setting selection parameters consists of two tabs: Selection(this tab is open in Fig. 1.6) and Sorting. Let's look at the contents of each of them.

On the tab Selection filter parameters are configured. The left side of the tab contains a list of filter conditions ( Number, Organization, Type of operation and etc.). To select the required condition, you must select the corresponding checkbox. On the right, using the keyboard or using the selection button, the specific value of the selected filter is indicated: for example, in Fig. 1.6 filter selected Counterparty, accountable, and the filter value is Trading world. Between the filter condition and its value, you should select an option to apply the filter from the drop-down list ( Equals, Not equal, On the list, Not on the list etc. – different filter conditions have different application options). For example, in Fig. 1.6 for filter Counterparty, accountable option selected Equals. This means that after applying the filter, only documents that are executed on behalf of the counterparty will remain in the list Trading world. If you set the option Not equal, then all documents executed on behalf of the counterparty will be excluded from the list Trading world(simply put, using the option Not equal the return filter is turned on).

NOTE

Some users confuse the parameters Organization and Counterparty, accountable. It should be taken into account that the Organization parameter implies the name of the organization on behalf of which the document is drawn up, and the Counterparty, accountable parameter means the name of the counterparty for the document.

To select multiple filter values (for example, to specify multiple organizations), select the option On the list or Not on the list. In the first case, documents that correspond to the specified parameters will be shown, in the second, such documents will be excluded from the list (here there is an analogy with the options Equals And Not equal).

Rice. 1.7. List of filter settings

In this window, use the keyboard to enter an arbitrary name for the filter to be saved and click the button Save.

ATTENTION

Saving a filter is possible only if at least one condition is selected in it. Otherwise, the Save button in the Select List window will be unavailable.

In the future, to apply the saved filter, open the window List of selections, place the cursor in the appropriate position and press the button Restore– as a result in the window Selection and sorting on the tab Selection All parameters of the selected filter will be restored. To remove a filter from a window List of selections you need to place the cursor on it and press the button Delete. Button Close designed to close the window List of selections without selecting a filter, but using a button Reference Help information is called up.

On the tab Sorting configures the sorting of documents contained in the list window. The contents of the tab are shown in Fig. 1.8.

Rice. 1.8. Sorting settings

The right side of the tab contains a list of possible sorting criteria, and the left side contains those that need to be applied. Moving features from left to right and vice versa is done using the arrow buttons located in the central part of the tab. The order of using sorting elements and switching the sorting direction is carried out using the arrow buttons, which are located at the top left of the tab. If you check the box Use this sorting setting when opening, then the next time you open the list window, all positions in it will be sorted by default in accordance with the current sorting settings.

To apply filter and sort settings made in the window Selection and sorting, you should press the button OK; via button Cancel exits this mode without saving changes. Button Reference is intended to call up help information.

Selection by current value– this menu command Actions is also intended to enable a filter on the displayed data, and the current value is accepted as the filter condition. The current value refers to the value of the list box cell in which the cursor is positioned.

Selection history– this submenu is available only after the filter has been applied at least once in the current work session. With its help, you can quickly select any of the previously applied filters.

Disable selection– this command is available only after applying a filter and is intended to disable it.

Sorting– using the commands of this submenu, you enable the required data sorting mode in the list. The most popular options are by document number or date.

Using the commands in the submenu Actions > Based on, you can quickly switch to the mode of generating a new document based on the current document, and the new document will be of a different type. For example, based on an incoming cash order, you can quickly generate an outgoing cash order, or an issued invoice, etc., using the appropriate command of this submenu.

List setup– using this command, you switch to the mode for setting up the presentation of information contained in the window. When the command is executed, the window shown in Fig. 1 opens on the screen. 1.9.

Rice. 1.9. List setup

Note that the contents of this window may depend on the current operating mode. For example, when working with cash orders, the set of parameters in it will be slightly different from the same window in the mode of working with powers of attorney or documents for the receipt of inventory items. However, this does not change the principle of operation.

This window consists of two tabs: Columns And Others. On the tab Columns by checking the appropriate checkboxes, you should specify the columns that will be displayed in the list window. By default, all checkboxes are selected. Changing the order of columns in the list is done using the arrow buttons, which are located at the top left of the tab. If necessary, you can quickly return to the default setting - to do this, use the Standard Setting button.

Tab Others includes the following parameters:

When opening, restore position– if this checkbox is checked, then when the window for the list of cash receipt orders is opened, the cursor will be placed in the same position where it was when the window was last closed.

When opening, go– the value of this field is selected from the drop-down list. Possible options - To the beginning of the list(in this case, the cursor when opening the window will be located at the first position of the list), To the end of the list(the cursor will be placed at the end of the list) or Automatically.

Update automatically every... seconds– the use of this parameter is advisable in cases where, during one session of working with the list, changes may occur in it made by other users (for example, some documents were added or deleted). If the checkbox is selected, you must specify the time interval in seconds after which the list should be automatically updated.

These are the main actions that the user can perform when working in the list window.

Note that list interfaces can have different views. In Fig. Figure 1.10 shows a two-pane list window.

Rice. 1.10. Two-pane list window

This is the contractor directory window, which is essentially a list interface. As can be seen in the figure, it consists of two panels: on the left, a list of groups of counterparties is formed ( Buyers, Suppliers, Customers, etc.), and the contents of the current group are displayed on the right.

To switch from any list window to the mode of viewing and editing a position, you need to select it with a mouse click and press the key F2 or Enter, or use the command Actions > Edit.

The program provides editing interfaces for entering and changing data. An example of such an interface (in this case, the window for editing a cash receipt order is shown) is shown in Fig. 1.11.

Rice. 1.11. Window for editing a cash receipt order

In this mode, data is entered and edited, after which you need to press the button to save it OK or Write down. In the first case, the entered data will not only be saved, but also entered into accounting, and in the second case, it will only be saved, without posting the document.

The activities of any enterprise are closely related to the maintenance and processing of primary documentation. It is necessary for reporting, calculating tax payments, and making management decisions. In the article we will look at what it is - primary documentation in accounting - and how it is processed.

Basic Concepts

Primary documentation in accounting - what is it?? It is called evidence of the fact of a commission reflected on paper. Currently, many documents are compiled in the automated 1C system. Processing of primary documentation involves registration and recording of information about completed business transactions.

Primary accounting is the initial stage of recording events occurring in an enterprise. Business transactions are actions that involve changes in the state of the organization’s assets or capital.

Processing of primary documentation in accounting: example of a diagram

As a rule, in enterprises the concept of “working with documentation” means:

Obtaining primary data.
Pre-processing of information.
Approval by management or specialists authorized by order of the director.
Repeated.
Performing actions necessary to conduct a business transaction.

Classification

There is one-time and cumulative primary documents. Treatment The information contained in such papers has a number of features.

One-time documentation is intended to confirm an event once. Accordingly, the procedure for processing it is significantly simplified. Cumulative documentation is used for a certain time. As a rule, it reflects an operation performed several times. In this case, when processing of primary documentation information from it is transferred to special registers.

Requirements for maintaining documents

Primary documentation is drawn up during the transaction or immediately after its completion.

The information is reflected on special unified forms. If there are no approved forms, the enterprise can develop them independently.

Stages of processing primary accounting documentation

Each enterprise has an employee on staff responsible for working with primary information. This specialist must know the rules, strictly comply with legal requirements and sequence of actions.

In stages processing of primary documentation are:

Taxation. It represents an assessment of the transaction reflected on paper, an indication of the amounts associated with its implementation.
Grouping. At this stage, documents are distributed depending on common features.
Account assignment. It involves the designation of debit and credit.
Extinguishing. To prevent re-payment on primary accounting documents p marks "paid".

Errors in documents

They can occur for various reasons. Basically, their appearance is caused by the employee’s careless attitude towards the work he performs, the specialist’s illiteracy, and equipment malfunction.

Correction of documents is highly discouraged. However, in some cases it is impossible to do without error correction. Made a mistake accountant on primary documentation should fix it like this:

Cross out the incorrect entry with a thin line so that it is clearly visible.
Write the correct information above the crossed out line.
Check the "Corrected to believe" checkbox.
Specify the date of adjustment.
Put a signature.

The use of corrective agents is not permitted.

Working with incoming documents

The process of processing incoming papers includes:

Determining the document type. Accounting papers always contain information about completed business transactions. For example, these include an invoice, an order for receiving funds, etc.
Checking the recipient's details. The document must be addressed to a specific enterprise or its employee. In practice, it happens that documents for the purchase of materials are specifically issued to the company, although no agreement has been concluded with the supplier.
Checking signatures and seal impressions. The persons signing the document must have the authority to do so. If the endorsement of primary documents is not within the competence of the employee, then they are considered invalid. As for stamps, in practice, errors often occur in those enterprises that have several stamps. The information on the print must correspond to the type of document on which it appears.
Checking the status of documents. If damage is detected on the papers or any sheets are missing, it is necessary to draw up a report, a copy of which is sent to the counterparty.
Checking the validity of the event reflected in the document. Employees of the enterprise must confirm information about the fact of the transaction. Documents on acceptance of valuables are certified by the warehouse manager, and the terms of the contract are confirmed by the marketer. In practice, there are situations when a supplier receives an invoice for goods that the company did not receive.
Determining the period to which the document relates. When processing primary papers, it is important not to take into account the same information twice.
Definition of accounting section. When receiving primary documentation, it is necessary to establish for what purposes the supplied values will be used. They can act as fixed assets, materials, intangible assets, goods.
Determining the register in which the
Registration of paper. It is carried out after all checks.

Working with outgoing papers

The processing process for this type of documentation is somewhat different from the above.

First of all, an authorized employee of the enterprise creates a draft version of the outgoing document. Based on this, a draft paper is developed. It is sent to the manager for approval. However, another employee who has the appropriate authority can approve the draft document.

After certification, the project is drawn up according to the established rules and sent to the recipient.

Document flow planning

This stage is necessary to ensure prompt receipt, sending and processing of documentation. For proper organization of document flow, the enterprise develops special schedules. They indicate:

Place and deadline for processing primary papers.
Full name and position of the person who compiled and submitted the documents.
Accounting records made on the basis of papers.
Time and place of storage of documentation.

Accounting registers

They are necessary for registration of primary documentation. At the same time, an accounting mark is placed on the papers. It is necessary to prevent repeated registration of documents.

Primary papers can be stored in electronic registers. However, at the request of government agencies or counterparties, the company must provide paper copies.

Features of document recovery

Currently, the regulations do not contain a clear procedure for the restoration of papers. In practice, this process includes the following activities:

Appointment of a commission to investigate the reasons for the loss or destruction of documents. If necessary, the head of the enterprise can involve law enforcement agencies in the procedure.
Contacting a banking organization or counterparties for copies of primary documents.
Correction of income tax return. The need to submit an updated report is due to the fact that undocumented expenses are not recognized as expenses for tax purposes.

In case of loss of primary documentation, the Federal Tax Service will calculate the amounts of tax deductions based on the available papers. In this case, there is a possibility that the tax authority will apply penalties in the form of a fine.

Common mistakes in the process of preparing primary papers

As a rule, those responsible for maintaining documentation commit the following violations:

Fill out forms that are not unified or approved by the head of the enterprise.
They do not indicate details or display them with errors.
They do not endorse documents with their signature or allow employees who do not have the authority to sign documents.

Documentation confirming the facts of business transactions is extremely important for the enterprise. Its design must be approached very carefully. Any mistake can lead to negative consequences.