Primary documents, their features

Primary documents are securities, which are the basis for entry in the register of financial statements, a written confirmation of the business transaction. They are taken into account if their form corresponds to the unification of the primary accounting documentation in accordance with the provisions approved by the corresponding order of the Ministry of Finance of Russia.

It is worth noting that in certain cases, standard forms may vary and include additional graphs or deadlines, but all mandatory requisites must be retained. Registration of primary documents is carried out in accordance with the order (order), and also taking into account all the changes introduced.

Such documentation has data encoding zones. They are filled in accordance with the all-Russian classifiers. They are also designed to generalize or systematize data when performing processing with the help of computer technology. The codes are set in accordance with the coding system adopted in this or that organization.

I must say that the forms of documents that relate to cash transactions do not change, they correspond to the unified form of primary accounting records.

It should be noted that forms that are developed independently by small enterprises can be taken into account. They contain all the mandatory requisites, which are provided for by the law "On Accounting". It should be noted that only documentation that can not be developed in unified forms albums can be developed.

Primary documents contain such mandatory requisites:

• the name and date of their compilation;

• maintenance of business operations;

• the position of persons responsible for the performance of economic transactions and the correctness of their compilation must be indicated;

• personal signatures of these persons;

• the name of the organization on whose behalf these documents were drafted.

It should be noted that only persons who have been approved by the head of the organization with the consent of the chief accountant can sign primary documents. Timely and high-quality registration of such documentation, its transfer to the accounting department, as well as the reliability of the data contained in it, are under the control of the persons who have signed.

Documents related to the execution of economic operations with money are signed by the head or chief accountant of the organization.

Primary documents are divided into several groups:

• organizational and administrative;

• Accounting;

• Exculpatory.

Organizational and administrative - this is an order, order, power of attorney. They give permission to carry out the corresponding economic operations.

Justification documents are invoices, acceptance certificates, receipts , etc. They reflect the very fact of the relevant operations. All information that is contained in them must be entered in the accounting register.

I must say that a special schedule of document circulation is approved. In this case, the primary documents that enter the accounts department are checked against the following criteria:

• completeness and correctness of registration and filling in details;

• calculation of amounts;

• check by content.

Further information from the primary documents is entered in the accounting registers in chronological order.

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