Primary documentation includes documents that contain initial information as a result of the implementation of any business transaction. These include acts, payment orders, account statements, invoices, accounting certificates, etc. As a rule, accounting is impossible without such documentation.
The primary document is drawn up with the same number as the business transaction. For example, a commission for settlement and cash services is debited from the current account. An extract and a memorial warrant must be issued on the same day.
As a rule, primary documents are drawn up on unified forms developed by Russian legislation. But not all forms are provided; so, for example, an accounting statement is drawn up in any form. However, when registering, it is necessary to indicate the mandatory information: the name and details of the organization, the name of the document, the content of the operation, the names of positions, the names of employees, the list and stamp of the organization.
Why do you need primary documentation? Mainly in order to record all ongoing business transactions. Documentation can be internal and external. Internal is necessary for accounting and control over all movements, for example, the fixed asset is transferred into operation - an act is drawn up, which is the primary document. External documentation is necessary for working with suppliers, customers, for example, you issue an invoice for payment to a customer.
There are also primary documents on accounting and remuneration, these include: orders for admission and dismissal, staffing, vacation schedule and others. Allocate documentation for fixed assets accounting; for example, OS acceptance certificate, inventory card and others. The documentation that is drawn up for accounting for cash transactions contains documents such as an advance report, an incoming and outgoing cash order.
In some primary documents, corrections are not allowed, for example, in a statement from a current account or in a payment order. But, for example, invoices may contain corrections, but next to them must be the signature of the person who made the correction, the date and the stamp of the organization.
