Every day, certain business operations and processes take place in the organization: the acquisition and consumption of resources, the shipment of products, settlements with buyers, financial organizations, suppliers, etc. All these operations must be reflected in the primary documents without fail.
Instructions
Step 1
Primary is a document that records the fact of a business transaction. For most accounting documents, there are standard forms. In some cases, the organization may develop its own form for registering some business transactions. Only those documents that contain all the necessary details can be accepted for accounting. These details include:
- name of the primary document;
- the name of the organization that compiled this document;
- the name and details of the parties involved in the operation;
- date of preparation of the document;
- the name and content of the business transaction;
- a list of officials responsible for the business transaction;
- signatures of responsible persons.
Primary documents must be drawn up at the time of the transaction or immediately after its completion.
Step 2
All documents that the accountant deals with can be divided into two groups: external and internal. External documents come to the enterprise from various contractors of the organization. Counterparties can be financial organizations, buyers and suppliers, government agencies and banks, tax authorities. Upon receipt of any document, it is necessary, first of all, to determine whether this document is accounting, whether it contains information about a business transaction. Next, you should check the details, the presence of signatures and seals. It is also necessary to carefully check the content of the business transaction, as well as determine the period to which the received accounting document belongs.
Step 3
Internal primary accounting documents are drawn up in the organization itself. Such documents can be administrative and executive. Administrative documents contain orders, instructions and instructions on the need to perform certain business operations. Executive or acquittal register the fact of the transaction. Often, one primary document can be both administrative and executive. To systematize accounts, accounting documents are drawn up on the basis of administrative and executive documents.
Step 4
Primary is a document that registers the fact of a business transaction. For the majority of accounting documents, work with primary documents is regulated by the Federal Law "On Accounting". In accordance with this law, it is impossible to correct cash and bank documents, all other documents can be amended.
Step 5
To work with primary documents in the organization, a workflow schedule is formed. Such a schedule is necessary to determine the timing of the movement of documents within the organization and to determine the performers of the business transaction.
