Each organization must keep track of all business transactions. As a rule, any movements are drawn up by supporting documents, which are accounting. It is on the basis of such documentation that accounting is based. What is accounting documentation in general and why is it needed?
All accounting documentation is drawn up on unified forms, that is, on forms that are established by law. In the event that the form is not provided by the higher authorities, the documents are drawn up in any form. Accounting documents must necessarily contain the name, date of compilation, details of the organization, the content of the operation, the names of the positions of employees and their signatures.
The essence of accounting documents is to reflect all business transactions carried out by the organization, as well as to simplify tax and accounting. All information contained in accounting documents must be reliable and understandable. For example, if you draw up an accounting statement, then the content of the operation should not be written too covertly, its essence should be clearly and clearly stated.
The documents must be drawn up by the manager or a person who is approved by the order of the director. Accounting documents are drawn up on the day when the operation was performed or after its completion. For example, at the beginning of the month, fuel is consumed, and this is done during each day for thirty days. The accountant can calculate the consumption of fuels and lubricants on the first day of the next month and draw up an accounting statement.
Any changes to the documents are not allowed. In the event that you notice an error, you must issue a correction order. Then draw up another document, which in the future must be reinforced with the previous one.
Accounting documents can be issued both on paper and in electronic form. But if you use the latter method, then, if necessary, you should print a copy, as it is necessary for submission to state authorities, for example, to the tax office.
