Primary documentation - the foundation of accounting.Called primary documents prepared at the moment when the business transaction takes place, and which are evidence of the transactions.They include bills, cash orders and receipt, invoices, lists, etc. fence.
primary documents in accounting documents is divided into external (by outside organizations) and internal (created in the organization).In addition, the nature of the primary documents are classified for accounting, acquittals, administrative, organizational and combined.And they are one-time and cumulative.
day (settlement and payroll, cash orders, etc..) Are used only once to reflect the operation.After that they go to the accounting department.Cumulative (Limit-card fence, weekly, monthly orders) are made over a long period (month, decade) to reflect the same type of repetitive operations.
For organizational and administrative documents include the primary orders, instructions, directives, power of attorney.They are allowed to conduct prescribed in these operations.These are not made of the documents in the accounting registers.
Voucher primary documents (invoices, payment requests, order receipt and so on. D.) Reflect the fact of the operation.Data on them are recorded in the accounting records.Part of the documents
combines features and licensing, and vouchers.These include payroll salary, cash orders, etc..
accounting clearance documents created based on regulatory and acquittals to summarize accounting records.This calculation overhead, accounting help, etc. razrabotochnye table.
Combined primary documents serve as all the above categories (and acquittals, and administrative and accounting clearance).An example is the bill of goods and rental values.
primary documentation provides information for the compilation of all other types of documents (accounting, reporting).
Documents can be either manually or using a special computer program.They are to take into account all the business transaction (cash, material, settlement) of any scope and volume.Their design must be correct in order to avoid problems and misunderstandings in the audit regulatory bodies.
business activities accompanied by a steady conduct various operations.Primary documentation is to ensure the accuracy and reliability of all user parameters.
to constitute the primary documents were valid, they must contain all the required details.These include:
- full name of the document,
- the date of preparation of direct,
- name of the enterprise,
- the exact name of the content of the operation;
- surname, initials and office responsible for the operation of persons with a breakdown of their signature;
- printing enterprise, stamps.
Under the legislation the primary accounting records prepared in Russian.The enterprises with foreign capital may be drawn on a foreign, but with interlinear translation.
All entries in the accounts are maintained on the basis of these documents.The data are transferred in the registers, where they are recorded subsequently to the accounts.For these data at the end of a certain period filled with reports.This provides the possibility of complete accounting information necessary for the continuous and continuous reflection of the enterprise.
