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Accounting for financial activities begins with the adoption of correctly executed primary documents. This is due to current legislation and is necessary for the business entity itself, its partners and inspection authorities. Facts of economic life, confirmed by primary documents, are easy to prove. In conflict situations, such assistance as well-executed accounting documentation will help resolve the matter in favor of the company.

What is primary documentation in accounting?

Business entities report to the state on the results of financial activities using accounting registers, which reflect all the features of the organization’s work.

Accounting begins with the acceptance and processing of primary documents.

Primary documents (checks, delivery notes, acts, invoices, etc.) represent irrefutable evidence of the occurrence of financial events that affect the outcome of financial activities. They establish and confirm responsibility for completed business transactions.

Rules for registration of “primary”

Primary documents contain mandatory information (details):

1. Title of the document;
2. date of document preparation;
3. name of the economic entity that compiled the document;
4. content of the fact of economic life;
5. the value of the natural and (or) monetary measurement of a fact of economic life, indicating the units of measurement;
6. the name of the position of the person (persons) who completed the transaction, operation and the person(s) responsible for its execution, or the name of the position of the person(s) responsible for the execution of the event;
7. signatures of the persons provided for in paragraph 6 of this part, indicating their surnames and initials.

The authenticity of the information in these documents is ensured by those who signed them.

What are the requirements for filling out and processing accounting documents?

The primary accounting document is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

paragraph 5 of article 9

They fill out primary documents manually - with fountain pens and with the help of technical means that allow them to save records during long-term storage in the archive. You cannot fill out the “primary” form with a simple pencil. All unfilled positions are crossed out.

The manager, with the approval of the chief accountant, appoints persons who certify with their signatures the reality and legality of these primary documents.

When admitted to the accounting department, they check the availability of mandatory information, the accuracy of calculations and make a note to prevent their re-acceptance.

List of payment documents

Each fact of economic life is subject to registration with a primary accounting document. It is not allowed to accept for accounting documents documents that document facts of economic life that have not taken place, including those underlying imaginary and sham transactions.

Federal Law No. 402-FZ dated December 6, 2011 (as amended on May 23, 2016) “On Accounting”

paragraph of article 9

Each financial event is confirmed by the appropriate types of primary documents.

For example, acceptance and disposal of goods are documented with invoices. The receipt and departure of funds through the bank is documented by payment orders. The movement of money through the cash register is confirmed by cash orders. Drivers' departure to the line is accompanied by waybills.

The forms of payment orders and cash orders are approved by law. They must fully comply with the approved samples. The positions of these documents are drawn up strictly according to the instructions that establish the rules for filling out. It is not allowed to draw up payment orders and cash orders in any form and to execute payment transactions through a bank or cash desk with other documents.

In what form should the “primary” document be drawn up?

Samples of legal forms of payment documents are shown in the photographs below.

Payment orders are filled out with the participation of the bank.

The cash receipt order is signed only by accounting employees. The person who deposited the money is given a receipt, cut off from the specific order. It confirms the fact of depositing money under this order.

The cash receipt order, in addition to the chief accountant and cashier, is signed by the manager and the recipient of the money. If an individual entrepreneur does not have an accountant, he signs the documents himself. This confirms the intended purpose of the amount issued.

How to fill out trade documents

When documenting the fact of sale, a consignment note is usually used. It contains information about the names, addresses, bank details of the parties, assigned number, date of transaction, names of goods, their price, quantity, cost, units of measurement, amount of accrued tax, attached documents. It is signed by persons authorized by the managers of each party to the transaction. Signatures must be deciphered and indicate positions, surnames and initials. Once completed, invoices are stamped on both sides.

The invoice form is shown below.

In the case of transfer of goods through a carrier, a consignment note is usually issued - a document confirming a tripartite transaction between the seller, buyer and carrier. The seller transfers the goods to the carrier. The carrier accepts the goods from the seller, transports them and transfers them to the buyer. The buyer accepts the goods from the carrier. In this way, the fact of transfer of ownership from the buyer to the seller is confirmed.

Taxation of transactions on the common system

Persons who are payers of value added tax issue an invoice for each sale, which is not a primary accounting document. It does not confirm the fact of sale, since it is signed by only one party to the transaction. The tax accrued by the seller in the invoice does not affect the seller's financial result, because the seller does not pay this VAT. The buyer does not accept the invoice for accounting purposes because it is signed by a person who is not responsible to him for the accuracy of the data - a representative of the seller.

An invoice for payment for products issued by the seller is not recognized as a primary document. It does not prove the occurrence of an event that affects the financial result, does not confirm the transaction - the signature of one party does not confirm the payment.

Does the contract relate to primary documents?

Many economic events are accompanied by contracts, which, as a rule, record the intentions of the participants and do not confirm every financial transaction. For example, supply contracts establish the obligations of one party to deliver a certain quantity of products before a specified date, and the other to accept and pay. Since contracts define events that did not take place, they are not accepted for accounting.

What an accountant should know about primary forms

The forms of primary accounting documents are determined by the head of the economic entity on the recommendation of the official responsible for maintaining accounting records. The forms of primary accounting documents for public sector organizations are established in accordance with the budget legislation of the Russian Federation.

Federal Law No. 402-FZ dated December 6, 2011 (as amended on May 23, 2016) “On Accounting”

paragraph 4 of article 9

The list of public sector organizations includes:

• state (municipal) institutions;
• government agencies;
• local government bodies;
• management structures of state extra-budgetary funds;
• management bodies of territorial state extra-budgetary funds.

For these persons, the primary accounting forms were approved by Order of the Ministry of Finance of Russia dated March 30, 2015 No. 52n (as amended on November 16, 2016).

Among the forms named in this order there are no invoices or contracts. The acquisition and disposal is documented by invoices and acts.

An example of one of the invoices issued by all government organizations is given below.

How to make corrections in accounting documents

Corrections are allowed in the primary accounting document, unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies. A correction in the original scientific document must contain the date of correction, as well as the signatures of the persons who compiled the document in which the correction was made, indicating their surnames and initials or other details necessary to identify these persons.

Federal Law No. 402-FZ dated December 6, 2011 (as amended on May 23, 2016) “On Accounting”

paragraph 7 of article 9

To correct an error, cross out what is incorrect and write in what is correct.

Correction of an error in the primary document must be indicated by the inscription “corrected”, confirmed by the signature of the persons who signed the document, and the date of correction must be indicated.

Regulations on documents and document flow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 No. 105)

Each correction is confirmed by:

• date of correction;
• signatures of the persons who compiled the document in which the correction was made;
• indication of the surnames and initials of the persons who compiled the document or other details necessary to identify these persons.

The absence of any of the details from the list makes the correction illegal.

An example of a correction in the invoice is shown in the photo.

In order for the correction to have undeniable legal force, it is drawn up as follows. On the free margins of the document, make the inscription: “Corrected from” and write down what turned out to be incorrect. Continue: “on” and write down what they think is correct. Then they write: “believe”, indicate the date, put the signatures of the responsible persons, their surnames and initials. With this type of correction, amendments not agreed upon by the signatories are excluded.

Corrections to cash and bank documents are not permitted.

Primary documentation occupies a fairly important place among all the documentation maintained by the accounting department. It is constantly checked by the tax service and must be drawn up in accordance with the necessary norms and laws in force in the Russian Federation. We will discuss in our article what relates to primary documentation, how to formalize and draw it up correctly, so as not to have problems with the tax inspectorate later.

Primary documentation in accounting - what is it?

Primary documents are the basis upon which accounting entries can be made and entered into the general register. This is an important part of the management documentation of an enterprise or organization.

In all enterprises that the state forced to keep accounting records, business transactions must be formalized in accordance with the primary documentation. A business transaction is understood as any activity of an enterprise that entails the movement of funds or the structure of its assets.

According to the accounting law, the preparation of primary documentation must occur simultaneously with business actions, that is, it must be immediately documented. But if this is not possible, you can make documentation immediately after the end of the action.

Primary documentation can be prepared both on paper and electronically. But in the second option, all papers must be certified with an electronic signature, otherwise they simply will not have legal force. But, if the contract clearly states the presence of a paper version of the document, then it must be available.

Primary documents will be preserved for 4 years. During this period, the tax office has the right to request them at any time to check you and your counterparty. You should be especially careful about the documents in which you buy anything. Remember, it is thanks to them that you will be able to go to court if the need arises.

Separation of documents by business stages

All transactions carried out by an enterprise or organization can be divided into 3 stages:

1. Discussion of the terms of the deal. At this time, you must discuss all the nuances and come to a common opinion. The result of this stage will be the signing of an agreement and the issuance of an invoice for payment.
2. Payment according to the deal. It must be confirmed by an extract from your current account if the payment was made by bank transfer, or by checks and strict reporting forms if the payment was made in cash.
   The second option is often used by employees of an organization when they take funds on account.
3. Receipt of paid goods or services. There must be evidence that confirms that the goods were received or the service was provided, otherwise the tax service simply will not allow you to reduce the amount of tax collection.

Confirmation may be a bill of lading or a receipt in the case of receipt of goods, or a certificate of completion of work in the case of provision of a service.

What documents are required?

Depending on the operation that will be carried out, the list of required documents may vary. Let's look at the most common list of required papers. Typically, all documents are prepared either by the contractor or the supplier of goods.

The list of documents looks like this:

Features of the accounting register

After the primary documents have been prepared, they are checked for form and content. After this, if everything is done correctly, they are formalized, and the economic grouping of the data that it contains in the general accounting system takes place. To do this, all information about the balance of the company’s property, cash, and business transactions from primary (free) documents is transferred to accounting registers.

The accounting registers themselves are specialized tables that are made in a strictly specified form, in full accordance with the economic grouping of information about the company’s property and the sources of its occurrence.

All existing registers are divided into 3 groups:

• By appointment. Depending on this criterion, registers are divided into chronological, systematic, and combined. Each individual type has its own order of data saving.
• Based on the generalization of data, registers are divided into integrated and differentiated. Each can be considered from the particular to the general, or vice versa, from reporting to primary documents.
• By appearance. They can have an almost arbitrary shape: a book, a magazine, a card, printed sheets.

Accounting registers must have:

• Full title.
• The specified period of time for registering business transactions and to which billing period it relates.
• Signatures and initials of responsible persons. This makes it possible, in case of controversial issues, to find and indicate the persons who took part in the transaction.

Conducted business transactions must be reflected precisely in the period in which they were carried out. If documentary reflection cannot be done directly during a business transaction, then registration must be done immediately after its completion.

In general, accounting registers are created in order to accumulate and systematize information about primary documents accepted for registration in order to display financial statements. If the financial and primary documentation of an enterprise is stored in printed form, then, at the request of other participants in business operations or law enforcement agencies (if this is within their competence), copies must be provided by the person who compiled them and presented them for signature.

1c accounting primary documentation

While conducting financial and business activities, an accountant will have to work with a huge amount of documentation. These are various forms, contracts, reporting documentation, estimates and calculations. Some of them are not of great importance and are secondary, but there are also very important documents in which even a minor mistake can lead to disastrous consequences for the entire enterprise and for individual officials. These are the primary documents of the organization.

With the help of the 1C program you will be able to control and operate them much easier. Its functions include management of shipping and monetary documents, warehouse documents and those related to retail trade.

Today, 1C software occupies a leading position among accounting programs that are constantly used in our country.

Among the most popular 1C functions are the following:

• Full automation of all types of accounting.
• Payroll calculation for employees.
• Personnel and production accounting management.

The program has a large number of modes and settings, with which you can completely customize it for yourself, adjust it in a way that is convenient for you.

Preparation of primary documentation is a complex and painstaking task, but simply necessary. Modern computer technologies and highly qualified employees will help you. If you approach it with all responsibility and knowledge of the matter, then there will be no problems.

In contact with

Business transactions of enterprises are documented with primary accounting documents. The recording is made at the time of the transaction or immediately after its completion. Enterprises fill out primary forms in a continuous manner, by documenting all objects and operations.

Documents are maintained on paper or electronically with subsequent output to paper. If the electronic form is certified by a signature, the paper form is a copy. After June 19, 2015, electronic document flow is allowed between enterprises that have a mutual agreement.

Definition and concept of this documentation

Primary documents mean forms, on the basis of which they take into account:

• Reception and issuance of inventory items, cash, and other assets involved in business activities.
• Registration of receipt of fixed assets.
• Issuance of accountable funds, securities, wages.
• Registration of services provided and work performed.
• Maintaining personnel records.
• Other actions and operations of the enterprise.

For information about what primary accounting documents are, see the following video:

Legislative regulation of the issue and basic rules of registration

The procedure for preparing and maintaining primary documentation is regulated by the Law “On Accounting”.

The composition of information on documents must be treated responsibly. Documents form the basis of accounting and taxation.

Forms are legally binding if required details are available:

• Name of the form.
• Date of preparation.
• Data of an economic entity.
• Contents of operation.
• Natural and monetary expression of the fact of economic activity.
• Details of the person who certified the document.
• Signature of the responsible person.

The absence of any of the details does not allow the document to be used in accounting. Primary accounting data must be documented and economically justified.

When compiling forms, enterprise employees may make mistakes and inaccuracies.

Allowed correcting an erroneous entry in the following order:

• Crossing out incorrect text. Error data must be readable.
• Entering the correct entry next to it and commenting: “True” or “Believe the corrected one.”
• Indicating the date of correction.
• Certification of the text with a signature with a transcript of the data of the person who made the corrections.

Due to the possibility of filling out one form in typewritten and manual form, corrections can also be made in documents printed using specialized programs.

Source documents can have incorrect forms of execution in the form:

• No seal. Due to the introduction of the assumption that it is possible to prepare documentation without using a seal, an enterprise can issue forms without a stamp. To prevent claims from tax authorities, the right must be enshrined in local internal acts and agreements.
• Facsimile signature. The right to use facsimiles must be agreed upon with partners. Tax authorities do not accept facsimile documents.
• Signatures of persons not specified in the orders. This oversight can be corrected by indicating the right to sign documents by the persons drawing up the forms.

For the absence of accounting documents or the use of forms compiled with insufficient data and used in taxation, a fine is imposed in accordance with Art. 120 Tax Code of the Russian Federation.

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
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Features of creating forms

The company can use standardized forms or develop them independently.

List of applicable documents approved in the annex to the accounting policy of the enterprise.

Not allowed independently develop documents for maintaining:

1. Cash accounting.
2. Calculations using the PKM technique.
3. Transport transportation.

Other documents developed by ministries for highly specialized use cannot be replaced. For example, enterprises do not change standard forms approved by the Ministry of Transport.

Practice shows that enterprises predominantly use unified forms. When a company develops its own accounting forms the procedure is followed:

• Inclusion of required details.
• Approval of forms in accordance with the document flow established by the accounting policy.
• Informing the Federal Tax Service about the use of forms.
• Coordination of document forms with partners and attachment of forms to the agreement. For partners using forms to calculate taxes, it is necessary to have confirmation of the legality and legal force of the documents.

Types of forms used depend on the profile of the enterprise.

What is included in the list of these documents

Primary accounting forms grouped by type of operation.

Enterprises in accounting use:

A significant group of primary documents is intended for maintaining personnel records.

Shelf life

The enterprise must ensure the safety of primary accounting documents for 5 years. Forms may be required to clarify data and confirm the correctness of accounting and payment of taxes to the budget during an audit.

Exceptions include forms confirming payment of wages to employees. Account cards, personnel orders, statements are stored for 75 years.

Storage is carried out by the company or the city archive.

The nuances of the circulation of these documents are outlined in the following video:

Document flow in organizations is an integral part of business processes. Accounting documents are designed to record in writing all events occurring at enterprises that affect working issues.

The essence and meaning of accounting documents

Legislative requirements, in particular the provisions of the Accounting Law, make it mandatory to document all events in the economic sphere. Accounting documents are used to confirm the completion of any transactions and serve as written evidence of ongoing processes.

An accounting document is a form in which current events, their valuation, and other criteria that distinguish a business transaction can be recorded.

By type, financial accounting documents and their purpose can be classified as follows:

1. Administrative. Based on them, business transactions are not recorded. These documents act as instructions for performing certain actions. This group includes orders and instructions from management.
2. Exculpatory - confirm the completion of actual transactions in the current activities of the company. They are the basis for making records, for example, acts of acceptance and transfer of valuables, invoices for write-off, internal movement. Often their presence must be confirmed by administrative documents.
3. Accounting documents are designed to simplify the accounting procedure. They are various statements, accounting certificates that explain the procedure for performing actions and their expediency.
4. Combined documents bear the characteristics of administrative and exculpatory documents at the same time. They serve as the basis for the emergence of a business transaction and also contain an indication of its completion. In this case, as an example, we can consider cash documents (expenditure cash order).

What applies to accounting documents

Documents regulating accounting are formed according to the order in which they were compiled, that is, they are divided into primary and consolidated. The basis for making accounting entries are primary accounting documents. They can be generated directly at the enterprise, or they can be received from the outside - from suppliers, buyers, and other counterparties. The main accounting documents related to the primary ones are invoices, payment, cash, bank and other documents. Summary reports are compiled on the basis of primary data and contain generalized information.

According to their content, they can take on material and monetary values. The material part reflects the presence and movement of commodity and other valuables. For example, acts of acceptance and transfer, invoices for the release of goods give an accurate idea of ​​the types and quantities of property being moved. A cost estimate of the operation performed is also given.

Some papers relate exclusively to settlement ones. We are talking about pay slips, cash orders, bank statements. The information they carry is exclusively financial in nature - the status of settlements with contractors, wages to employees.

Until recently, the requirement for the mandatory use of unified forms in accounting remained. The entry into force of Law No. 402-FZ on accounting makes it possible for the management of organizations to independently develop forms of primary documents. But at the same time, some requirements for the presence of mandatory details remain. That is, in primary accounting, the only valid accounting document is a form reflecting the following information:

• name and date of preparation of the form;
• details of the business entity;
• the content of the operation and its characteristics in monetary and quantitative terms;
• signatures of responsible persons.

What are accounting documents used for?

For organizations and even entrepreneurs, the importance of accounting documents is great. They not only serve as confirmation of accomplished facts of economic activity, but also help determine the current financial condition of the company. On their basis, subjects carry out tax calculations, while reducing the tax base is possible only if they have documents correctly drawn up from the point of view of legislation.

The absence of the necessary primary documents, certificates, and statements can subsequently create many problems for the organization, raising additional questions from regulatory authorities. Often this fact serves as the basis for recalculating the tax base.

What accounting documents should an LLC have to ensure the ongoing operation of the enterprise? Depending on the specifics of the work, these are documents regulating the activities of the enterprise - orders, instructions, accounting policies. Confirmation of the facts of income received and expenses made are invoices, invoices, payslips with personnel, and other cash and bank documents. To simplify the accounting procedure, turnover and accumulative statements containing general information about homogeneous transactions are widely used.

Transfer of documents and storage period

Considering that the role and significance of accounting documents are undeniable for every business entity, their movement and storage must also be subject to certain rules.

Organizations independently draw up a schedule of primary document flow, which includes the following stages:

• reception or registration;
• treatment;
• storage;
• transfer to the archive.

The specified schedule should contain the optimal time frame for processing the received data. If necessary, adjustments to the established periods are allowed.

Storage of primary documents is provided by employees of the accounting service. At the same time, when changing responsible persons, it is necessary to draw up an act of acceptance and transfer of accounting documents, a sample of which is developed taking into account the characteristics of the company. But at the same time, it is necessary to create a detailed register of accounting documents when transferring cases, a sample of which will provide complete information about the existing volume of transactions.

The storage period for documents varies depending on their purpose. Information providing data on tax calculations must be available for at least 4 years. Completed employee information forms are kept for up to 75 years.

Register of accounting documents when transferring cases (sample)

But almost any entrepreneurial activity is accompanied by a considerable amount of various documentation. A reasonable question becomes, what are the primary documents?

Basic information

Primary accounting means the initial stage of generalization of individual business operations, which characterize the main processes of the organization.

The following are recognized as accounting objects:

• procurement of raw materials for the production process;
• purchase of material resources and their subsequent expenditure;
• expenses for production activities;
• movement of manufactured products and unfinished production;
• volume of finished products;
• shipment and sale of products;
• settlement transactions with suppliers, customers and buyers;
• reporting to banks, founders and financial institutions;
• other.

All these operations are accompanied by documentation. Information about business processes and related nuances is displayed in the primary documentation.

Basic Concepts

The definition of a primary document is a document that covers the initial information about the results of an activity.

The primary document is written evidence of the implementation of a business transaction. This document is drawn up at the time of the transaction or immediately upon its completion.

That is, accounting documents that confirm the fact of a business transaction are considered primary. Any information present in primary documents is required for display in accounting.

To accumulate and systematize it, accounting registers are used. They contain data on all business transactions carried out in the organization.

After a certain period, information from the accounting registers in a grouped form is moved to the financial statements.

The main types of primary documents are:

• money orders;
• / etc.

These documents contain information about the business transaction carried out. In some cases, forms of primary documents are classified as strict reporting forms.

Based on the type of transactions, primary documentation is divided into papers accounting for fixed assets, wages, cash transactions, cash, etc.

It deserves special attention. In fact, this document is hardly primary, since it does not outline a specific business transaction, being an appendix to the primary document.

The need for an invoice arises during the VAT collection process. However, at the same time you will need to present an invoice or act.

At the same time, the Tax Code mentions an invoice in direct connection with primary documents.

What are their functions

The fundamental purpose of the primary document is to confirm the legal validity of the completed business transaction.

At the same time, for carrying out operations, responsibility is established for some performers for the completed operations.

The primary document stores all the necessary information about a specific business transaction, and the fact of the existence of the document confirms the execution of the action.

That is, primary documents store data on all business activities of the organization. Primary documentation is stored to meet the personal needs of the enterprise, as well as for provision to regulatory authorities.

It is on the basis of primary documents that accounting is carried out. Based on the data available in the documents, financial and tax reporting is created.

Current regulatory framework

The basic rules on primary accounting documents are defined in Federal Law No. 402 of December 6, 2011 “On Accounting”.

But although the use of some unified forms is not considered mandatory, nothing prevents their use.

The decision on this matter is made by the head of the economic entity. It is he who approves the forms for primary documents on the proposal of the person responsible for accounting.

On the form, the code is located in the upper right corner. If a business operation is completed using not a standard form, but using an independently developed form, then it is not necessary to register the “code”.

In accordance with clause 19 of this provision, the presence of corrections, blots and erasures, or the use of corrective means in banking documentation, cash receipts/expenses orders, attached receipts and documents replacing them is not permitted.

If an error is detected, bank and cash documents cannot be accepted for execution. They need to be re-drafted taking into account the basic requirements.

It is important that incorrectly executed or damaged cash documents cannot be destroyed. They must be crossed out and then attached to the cash report (register) for the day they were issued.

Emerging nuances

In the process of drawing up and processing primary documents, many different nuances arise. Among the main ones the following can be noted:

What is a two-sided document

In some cases, when preparing primary documentation, it is allowed to use a two-sided primary document. This is the form of a universal transfer document (UDD).

Video: primary documents

The UPD form is a functioning form of an invoice, which is supplemented with essential indicators of the primary documentation.

The “1” status of the UPD allows this document to replace not only an invoice, but also a document or invoice.

At the same time, the UTD is simultaneously used in calculations for and in the recognition of expenses in the process of taxation of profits. UPD with status “2” replaces only the act or invoice.

The UPD combines elements of an invoice and a primary document confirming the completion of a business transaction. The legislation does not prohibit the issuance of invoices or delivery notes on both sides of one paper medium.

Do I need to stamp it?

Seals are not among the mandatory details of primary documents. There is no mention of it in Article 9 Part 2 of Federal Law No. 402.

Therefore, it is necessary to put a stamp if the organization uses its own document that requires a seal.

But at the same time, it is imperative to certify with a seal those documents for which the presence of a seal is provided for by law. For example, these include invoices and.

Also, the need for a seal may be determined by the accounting policy of the organization or by agreement of the parties.

Who is responsible for their safety?

Article 17 of the Federal Law “On Accounting” obliges organizations to preserve primary documentation, accounting registers and financial statements for a specified period.

According to the standards of the state organization of archival affairs, this period cannot be less than five years. During storage, protection against unauthorized edits must be ensured.

Any corrections must be justified and properly certified. The contents of accounting registers and financial statements are a commercial secret.

For its disclosure, persons who have access to information are responsible in accordance with the norms of the legislation of the Russian Federation. Initially, primary accounting documents are stored in closed cabinets under the supervision of the organization's chief accountant.

Properly processed documents are transferred for storage to the archive. The owner of the enterprise is directly responsible for their safety.

The presence of primary accounting documents is an integral part of the activities of any organization.

Without them, the normal existence of an enterprise is practically impossible. Therefore, it is so important to know and follow the procedure for drawing up and processing primary documents.

Each company must use standard forms to reflect the facts of business transactions. Let's consider which unified forms of primary accounting documents are approved by the government. ContentsImportant aspects What forms of primary accounting documents are used (list)? What is their shelf life...