Since ancient times, our ancestors kept records of trade transactions. It was only in the absence of paper that the results were recorded on stones or, as in Ancient Russia, on wooden counting sticks and tags. The need for accounting remains, only now all accounting transactions are reflected in special documents.
Instructions
Step 1
Forms of primary accounting documents, workflow schedule, accounting registers and work, with clarifications for different types of activities, each organization prepares a chart of accounts independently. And then he prescribes them in the Accounting Policy in separate applications. It is important that the indicators in these forms of documents do not contradict the requirements of the Regulations on accounting.
Step 2
If the Album of unified forms does not contain a document necessary for the normal functioning of the enterprise, the chief accountant can develop its form independently, and then the head of the enterprise approves it by his order. And since January 1, 2013, firms have no obligation at all to apply the primary documents prescribed in the Album of Unified Forms.
The following indicators are mandatory: name and date of compilation of the primary accounting document; the name of the business entity; the content of the operation and the size of the measurement of the economic operation; units; positions and signatures with a transcript. By order of the enterprise, the head determines those to whom the rights to sign accounting documents are delegated.
Step 3
Documents in the accounting department are subdivided into administrative, accounting, executive and mixed (combined). Administrative orders include orders, payment orders, powers of attorney, checks for receipt of funds. Executive accounting documents include, for example, acts, invoices for the shipment of goods. Combined documents serve several functions. Accounting documents help in keeping records. Such documents are reference-calculation, accounting certificates.
Step 4
Documents are one-time, confirming the completion of one operation, for example, cash settlement, and accumulative. If an accounting document is issued at the time of the transaction, it is considered primary. On the basis of primary documents, consolidated documents are formed. Financial documents are generated either at the enterprise (internal), or come from outside (external). Bank statements or acts confirming the completion of work are external documents.
Step 5
Accounting documents are also classified according to the content of transactions. If the primary document reflects the presence, movement and condition of the firm's property, then it is a tangible document. If it records the state of settlements of the enterprise with individuals or legal entities, such a document refers to settlement. Cash accounting documents (checks, PKO, RKO) reflect the state of the organization's financial resources.
