Primary documents
Primary documentation - the foundation of referenceaccounting. The primary documents are documents that are drawn up directly at the time when the economic transaction is being carried out, and which constitute evidence of their commission. These include accounts, cash orders and receipts, invoices, fence sheets, etc.
The primary documentation in the accounting department is divided intodocuments external (created outside the organization) and internal (created in the organization itself). In addition, the nature of primary documents are divided into accounting, acquittals, administrative and organizational and combined. And also they are single and accumulative.
Single (settlement and payroll,cash orders, etc.) are used only once to reflect the operation performed. After that they enter the accounts department. Cumulative (limit-fence cards, weekly, monthly orders) are drawn up over a long period (month, decade) to reflect the same type of repetitive operations.
To the organizational and administrative primarydocuments include orders, orders, orders, powers of attorney. They allow carrying out the operations prescribed in them. The data of these documents are not entered in the accounting registers.
Exculpatory primary documents (invoices, payment requests, orders of receipts, etc.) indicate the fact of the operation. The data on them are reflected in the accounting registers.
Part of the documents combines the signs of both permissive and justifying. These include salary payrolls, cash orders, etc.
Documents of accounting form onthe basis of regulatory and exculpatory for the purpose of summarizing accounting records. These are calculations of overhead costs, accounting certificates, development tables, etc.
Combined primary documents carry outfunctions of all the above categories (and acquittals, and administrative, and accounting design). An example is a waybill for the delivery of goods and valuables.
Primary documentation provides information for the compilation of all other types of documents (accounting, reporting).
Documents can be compiled manually or with the help ofspecial computer program. They are created in order to take into account all the perfect economic operations (monetary, material, settlement) of any scope and volume. Their correct registration is necessary in order to avoid problems and misunderstandings during inspections by regulatory authorities.
The conduct of economic activity is accompanied by the constant conduct of various operations. Primary documentation is maintained to ensure the accuracy and reliability of all accounting indicators.
In order for the primary documents to be compiled to be valid, they must contain all the requisite details. These include:
- full name of the document,
- date of direct compilation,
- Business name,
- precise indication of the content of the operation;
- the names, initials and positions of persons responsible for carrying out the operation, their signatures with a transcript;
- printing enterprises, stamps.
According to the legislation, the primary accounting documentation is compiled in Russian. At enterprises with foreign capital can be drawn up on a foreign, but with a subscript.
All entries in the accounting department are conducted on the basis ofthese documents. After that, the data from them are transferred to the accounting registers, where they are subsequently recorded in the accounting records. According to these data at the end of a certain period, the reporting is completed. Thanks to this, it is possible to fully take into account the information necessary for the continuous and continuous reflection of the work of the enterprise.
