Any economic activity involves the movement is very heterogeneous on the importance of documents that are created within the enterprise itself or received from counterparties from interconnected.Document goes through several stages.Creating a primary document or obtain it from outside occurs in the first stage of document.In the second stage, the adoption of the document to the accounting and verification.On the third - is processing documents and their transfer to the archives.Shelf life is different accounting documents.
list of accounting and other documents for archiving, provides twelve main sections.The first section includes a paper with administrative, supervisory and organizational features that provide a legal framework for the conduct of a full cycle of documents and record-keeping by all entities.Shelf life of the accounting documents included in the first section, is five years.
Sections of the second to fourth documents include planning, financing, pricing, credit, accounting and reporting.
various documents and reports on the implementation of the economic, technical, scientific and cultural ties are included in section five.
Information documents on maintenance of various business entities and other organizations contains a section six.
Rationing, rates, wages and security - these papers constitute a section seven.
the eighth section of the list included staff documents relating to the reception, layoffs and other displaced workers.Here are documents obtained by the awardees.
Section number nine up paper on the material and technical support of the organization and storage of valuables.
In the tenth section of the list of submitted documents reflecting the administrative and economic measures to manage the enterprise, promoting strict observance of internal regulations, internal communication services, transport services.
In the eleventh chapter contains all the social and domestic documents containing measures of social security, housing and domestic issues.
In the twelfth section of the list includes papers on the activity of public union organizations and other public associations.
On the basis of the Federal Law of Russian Federation N 129 storage time accounting documentation (invoices - invoices, contracts, certificates and other primary documents, accounting registers and tax reporting) are set for five years.At the same time during this period, the company stores in the archive (own or public) working chart of accounts, accounting policies, as well as automated accounting software used in data processing.Shelf life of cash instruments as of 5 years.
Personnel records and books are stored in the payroll for a very long time.75 years - the period of storage of accounting documents related to orders, payroll and other income, on which the accrued amount of the average salary, length of service for the state pension.Help and protocols of the Committee, reports on the heavy and very harmful working conditions, occupational injuries, accidents and industrial accidents are kept during the same time.The same amount of time does not get rid of the insurance contracts in which the insured event and provided insurance benefits.
Five years stored accounting financial documents.And this countdown period begins only after the expiry of their validity.This economic contracts, contract of property insurance, the contract for the provision of audit services and other.As much since the firing kept working contract with financially responsible persons, book purchases and sales, etc.
Law establishes the procedure for submission of financial financial documents in the archive.And also provides an administrative fine for the officials responsible for the proper implementation of this item of legislation on ensuring the shelf life of the financial and other business documents.The administrative penalty for violation of this order in accordance with paragraph. 11 Article 15 of the Administrative Code of the Russian Federation is a maximum of three thousand rubles.Shelf life of accounting records control tax authorities and government agencies.
archives for storage of accounting and other documentation are equipped with special isolated rooms and kept in a metal safe or safe, allowing them to ensure the integrity and complete safety for a long time.
