all economic and financial operations taking place in a particular enterprise, are reflected in material objects with record information.This accounting documents, without which no records of any activity.They are the main link in the system of control over the legality of the conduct of operations, the movement of the commodity and material assets, save property, finished products, turnover funds.
timeliness and accuracy of their preparation directly affects the overall quality of the accounting.Document in accounting - a movement document from the beginning of their preparation to complete execution.It is regulated by a special schedule of preparation and transmission of documents and depends on the number of diverse operations performed in the course of economic and financial activity.The more shops, sites, types of products in the enterprise, the greater the number of different documents will be involved in it.
Accounting documents are of several types: primary (user), financial settlement and financial, organizational and administrative, statistical.Documents recorded in the information they provide for its storage, retention, the ability to transmit multiple use.They perform the function of continuous registration.
most common accounting documents:
- statements, credit and debit orders for the payment of money from the cash register of the enterprise;
- payment orders;
- receipts, invoices and receipt of supplies;
- power of attorney, contract;
- Account;
- acts of acceptance and transfer and acceptance of goods;
- documentation on the issue of wealth;
- directives, orders, acts of audits, and explanatory memoranda, minutes of meetings, official letters, acts of the Commission.
All of them are different in nature.By signing the accounting documents, each employee takes responsibility for the accuracy of registration, the feasibility of the operation, the accuracy of the information contained therein.
Accounting documents can be divided into 3 groups:
- incoming;
- Outgoing;
- internal.
Inbox receives documents in a single stream and treated with a special employee.Upon receipt and verification of the correctness of the design, and (the presence of print and signatures), they are sorted in the unrecorded and recorded and sent to the relevant departments.Accounting documents are, as a rule, not recorded.The accounting department also receives weight data from other business units.
Further processing information carriers has its own specifics.Received documents are transferred to the employee, which is set to the work area (material or financial activity, payroll and others).
employee checks the completeness and accuracy of the original document, the accuracy of the details, the validity of the operation, the logical linking indicators.Accepted documents are systematized in chronological order (by date) and the cumulative statements are made (memorial warrants), or in the accounting records.
The order form of accounting records storage of documents specified in the manual accounting.
Making organizational and administrative information is carried out according to the rules of drawing up official documents.
Checking and sending outgoing data is the total flow through the secretary or office.
When sending a check the accuracy of the document (availability date, stamps, signatures, all pages is correct recipient).
