each business transaction of the enterprise or organization should be documented, that is made out by the relevant primary documents.
Primary records are the basis for entering data in the accounting records reflecting economic operations in accounting.These documents are essential in the preparation of tax and financial reporting.
other words, the primary accounting documents absolutely reflect all business transactions that the company carries.They are stored in the organization to ensure its own needs and presentation of regulatory authorities, as well as for other purposes.Primary accounting documents can be destroyed only after the deadlines for storage regulations.
primary accounting documents record the facts of business operations.To organize the data, they are made in the summary records.For the purposes of accounting used two types of documents: original documents and records.
primary document - a document that contains information about a particular business transaction and confirms the fact of its implementation.
make up the primary documents in strict accordance with the law to include all the required details.These include: the title of the document;place and date of its execution;name of the legal entity on whose behalf the document is drawn up;the scope and substance of the transaction;unit operations;positions of responsible persons;personal or electronic signature of a person engaged in business operation.Only under this condition, they are legally binding.
The main types of primary documents: expendable overhead;money orders;pay stubs;acts of work performed;expendable cash and credit orders, expense reports, and so on. These documents contain information about the business transaction conducted.
In some cases established by law, forms of primary documents related to the forms of strict accountability.
Depending on the types of operations are divided into primary documents for securities registration and payment, accounting of fixed assets for accounting of cash payments, accounting of cash transactions, etc.
primary accounting documents are drawn up at the time of the surgery or immediately after their implementation.They can be either finished forms black (blue) ink or using a stamp, facsimile or other established way.Unreasonable Corrections and any erasures in documents prohibited.Bug fixes can only proofreading process by crossing out the wrong information and labeling the right.Is the inscription "corrected", the date and the signature is put in charge.
In addition, there are primary paper and electronic.They are referred to the documents, the information which is recorded in the form of electronic data with all the required details.They are created, transmitted, stored, and converted electronically into a visual form.According to the law the company is entitled to apply in their work documents electronically.This prerequisite is respect for the law on electronic signature.
primary accounting documents are stored under the Chief Accountant.For their safety meets the owner of the enterprise.Past processing of documents must be sent to the archive.Up to this point, they are stored in the accounts in closed cabinets.
