Primary documents - a paper, which are the basis for entry in the register of financial statements, the written certification of a business transaction.They are taken to account if their form corresponds to the unification of the primary accounting documentation in accordance with the provisions established by the Order of the Russian Finance Ministry.
It should be noted that in certain cases the model forms can be varied and include additional columns or time, but with all the required details must be saved.Making primary documents is carried out in accordance with the order (order) and taking into account all the changes.
Such documentation is data encoding zone.They are filled in accordance with the National Classification.They also are intended to summarize and systematize data during processing using computer technology.Codes are put down in accordance with the coding system adopted in an organization.
must say that the forms of documents relating to cash transactions do not change, they correspond to the unified forms of primary records.
should say that to the account may take the form, which developed their own small businesses.They contain all the mandatory requisites prescribed by law "On Accounting".It should be noted that can be developed only the documentation is not in unified form.
Primary documents include such mandatory details:
• the name and the date of their execution;
• maintenance of business operations;
• must indicate the position of the persons responsible for the commission of business operations and their correctness;
• personal signatures of these persons;
• name of the organization on behalf of which those documents were drawn up.
worth noting that the original documents could be signed only by persons who have been approved by the head of the organization with the consent of the Chief Accountant.Timely and qualitative execution of such documents, its transfer to the accounting department as well as the accuracy of the information contained in it, under the supervision of the persons who put their signatures.
Documents relating to the registration of transactions with money, signed by the head and chief accountant of the organization.
Primary documents are divided into several groups:
• organizational and administrative;
• Accounting registration;
• acquittals.
organizational and administrative - that's an order, order, power of attorney.They give permission to implement the relevant business transactions.
Justificatory documentation - is false, statements of, pay-in slips, etc.They reflect the fact of carrying out the transactions.All the information that they contain must be recorded in the accounting records.
must say that the document is approved by a special schedule.At the same time the primary documents that are received in accounts are checked against the following criteria:
• completeness and correctness of details and filling;
• calculating the amount;
• check content.
In the future, information from the source documents are entered in the accounting records in chronological order.
