No organization can conduct its work without any accounting documents. They regulate business transactions, accounting and other operations. Such documentation differs in purpose (exculpatory, accompanying and others), content (monetary, settlement), in the order of filling (manual and automated). What are the rules for drawing up accounting documents?
Instructions
Step 1
Remember that accounting documents are drawn up by the chief accountant or the head of the organization in writing.
Step 2
Draw up accounting documents on the company's letterhead, that is, all the details of the organization must be in the form. Be sure to include the name of the document, for example, an accounting statement.
Step 3
You should also describe the purpose and purpose of the accounting document, for example, to clarify tax calculations. Be sure to indicate the officials responsible for the content of the document, while below they must put their signatures. Of course, like any other document, accounting forms must contain the date of compilation.
Step 4
Some companies register accounting documents, so it is advisable to assign a serial number to each of them, and then register in a special journal. Accounting documents are kept for at least one year, such as vacation schedules. Then they can be disposed of.
Step 5
Primary documents, which are one of the types of accounting documentation, must be drawn up on the day of the business transaction, or, in extreme cases, after it.
Step 6
The content of such documents should be clear, understandable and without blots. If you nevertheless made a mistake, in no case cover it up with a correcting pencil, you just need to cross it out with one line, and write the specified data on top. Next, sign and write “Corrected (position, surname and initials)”.
Step 7
Fill out accounting documents only with ballpoint pen or ink, in no case use gel pens, as well as colors such as red, green, yellow and others. Only blue, black and purple pastes are allowed.
