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Report document: types, form, sample and design

Proper management of documentation is important for any organization, as it allows you to competently engage in core business and not be afraid of tax and other inspections. Reporting documents are prepared in a variety of forms and forms. The types of documentation vary depending on the type of company, the nature of its activities and many other factors.

General concept

The report document reflects a set of indicators with the results of the company's work for the selected period. Reporting can contain tables with accounting, statistical and other data. The report is the result of the work on accounting information.

The reports are compiled according to the forms recommended by the Ministry of Finance and the State Statistics Service. They can be summaries for specific industries, as well as for territorial areas - areas, regions, for the fullness of the economy.

Report documents can be classified by types, periods, data volume, degree of their generalization.


By type of reporting is divided into:

  • Accounting;
  • Statistical;
  • Operational.

Accounting - a systematic data on the property of the organization, its finances, performance. Accounting accounting documents are prepared on the basis of accounting information.

Statistical is prepared according to statistical, accounting and operational records.

Operative reporting is prepared on operational materials for certain time intervals - a week, a month, a decade, and so on. This information helps to keep operational control of the work processes in the organization.

Regularity of preparation of accounting documents can be:

  • Intraday - for the day, five days, a decade, a month, a quarter, six months.
  • Annual is a summary for the year.

The annual statistical reporting is current, and the accounting is an interim.

The degree of generalization of information in the reporting can be different. Depending on this indicator, reports are:

  • Primary - they are compiled directly by the organization;
  • Consolidated - are prepared by higher institutions.

Any reporting must provide reliable information about the organization's activities, financial position, performance, and any changes in this information.

Appearance and content

Forms of accounting documents are approved by government regulations.

Each company maintains internal reporting, which provides information on the implementation of plans and instructions from management. These reports are prepared by specialists of various departments of the company and are provided to management. Such documentation can be called a report or a certificate.

Reports within institutions are made in an arbitrary form. They are submitted on paper sheets or on the letterhead of the organization.

The following information is mandatory in the report:

  • Name of the organization;
  • The name of the structural unit or department of the company;
  • document's name;
  • Its date and number;
  • title;
  • Directly the text with the results of the work;
  • signature;
  • Approval or resolution.

The text of the report contains full information about the work done, the analysis of the results of activities. Conclusions are drawn, if necessary, proposals are made. Often, explanatory notes are attached to the reports. The date of the report should be correlated with the statement of the head.

Business trips

A separate type of reporting is the accounting documents for hotel accommodation in cases of official travel of specialists.

In the cost of travel includes spending on the hotel room. According to the requirements of the legislation, the company is obliged to reimburse the employee for all expenses related to payment of a hotel room.

An employee who returns from a business trip provides one of these documents:

  • score;
  • check;
  • Receipt.

Which of these documents will be the most faithful and will not cause questions from the tax authorities?

If the hotel does not use cash register equipment, then the hotel employee must issue a special form. You can name it differently: a receipt, a check, a voucher.

Requirements for forms

Each hotel has its own form, but it is designed according to approved requirements. Reporting documents for accommodation meet the following requirements:

  • The report contains the requisites (name of the organization, its number, series, address, TIN, seal);
  • The form itself is manufactured in the printing house or with the use of automated systems that are protected from unauthorized access and which retain information for five years;
  • The document is assigned a number and a series.

If an employee presented a document that does not meet the approved requirements, and the company accepted it and conducted it, if there are claims from the tax employees, the organization will be able to defend its costs in court.

If the hotel has a cash desk

Usually, hotels have cash registers. Then the accounting documents for the residence are not filled, and the employee is given a cash receipt. It is he who speaks about the fact of registration and payment of a hotel room.

An account or other document that provides data on the registration of a particular employee may be attached to the check.

If the employee was given a cash receipt instead of a check, in such a situation, in the preparation of the accounts there may be problems on the part of tax specialists. Of course, the company can defend its interests in court, but this procedure is not too simple.

Receipts for PKO are also provided as accounting documents for hotel accommodation. They are also accepted and usually do not cause unnecessary questions. Receipts are considered official documents that certify the receipt of money by the hotel administration.

In the absence of documents

There are also situations when an employee does not provide a single document. Then the accountant requests from the hotel a certificate of residence of a particular person. And in the company itself should be information about the period of travel of this employee.

Such nuances can lead to disputes with employees of tax authorities, which are resolved in court usually in favor of the organization.

Situations of failure to provide documents can be explained by the fact that the employee lived not in a hotel, but in a rented apartment. In this case, the company pays for the rental of housing, the employee does not bear any costs, so they are not compensated for.

Often bookkeepers ask a question - how then to consider expenses at the taxation? The company may indicate when incurring its profits the incurred costs of housing, but only during the period when its employee actually resided in it. Expenses in all other periods will be considered unreasonable expenses and will not be accepted by tax structures.

Preparation of reporting documents is an important and responsible moment in the activity of any organization. As a rule, this is the responsibility of accountants or heads of structural departments of the firm. If you have problems, you can use the services of third-party companies.

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