WHAT'S HAPPENED
BANKING
ACCOUNT STATEMENT
ANALYSIS - KNOWLEDGE SYNTHESIS - UNDERSTANDING MOSCOW 2016
WHAT'S HAPPENED
Banking
ACCOUNT STATEMENT
An account statement is not a primary accounting document!
According to paragraph 13 of clause 2.1. Regulations of the Bank of Russia “On the rules of accounting in credit institutions located on the territory of the Russian Federation” dated July 16, 2012 N 385-P.
Section 2. Analytical and synthetic accounting.
Analytical accounting documents are personal accounts.
“Issuing statements of personal accounts to clients and applications to them
carried out in the manner and within the time limits, which are provided for in the relevant agreement, on paper or electronically (via communication channels or using various media).
If extracts from personal accounts and attachments to them are transmitted to the client electronically, then these documents are signed with the electronic signature of an authorized person of the credit institution.
Extracts from personal accounts of clients' bank accounts the last working day of the year (as of January 1 of the year following the reporting year), as well as in other cases if provided for by the legislation of the Russian Federation, to be issued to clients on
On paper.
Personal account statements, printed using computer technology,(Computer facilities
(SVT) implement data processing and are a set of computers, computer complexes and computer systems of various classes) are issued to clients without stamps and signatures of credit institution employees. If for some reason the account was kept manually or by machine, with the exception of automation equipment, then extracts from these accounts,
issued to clients are signed by an accountant,
account keeper, and the stamp of the credit institution. Each statement sheet is drawn up in this order.
Changing the procedure for issuing statements can only be permitted
In cases where account managers wish to receive an extract (one
of them).(Borrower-Owner of personal current bank account)
In other cases, deviations from the procedure agreed with the client may be permitted by the chief accountant, his deputy, or the head of the department.
For amounts posted on the loan, statements of personal accounts must be accompanied by documents (copies thereof) on the basis of which entries were made in the account.
Documents drawn up on paper and attached to statements must be affixed with a stamp and a calendar stamp of the date the document was posted to the personal account.
The stamp is affixed only to the main application to the extract. Those additional documents that explain and decipher the content and total amount of transactions indicated in the main application are not stamped.
Extra copies of paid settlement documents attached to statements of customer accounts, which are already stamped by the credit institution at an early stage of their processing, as well as documents on incoming cash transactions, are not certified with the said stamp.
The account owner is obliged to inform the credit institution in writing within 10 days after the statements are issued to him about the amounts erroneously recorded as credit or debit to the account.
If no objections are received from the client within the specified time frame, the transactions completed and the balance in the account are considered confirmed.
If the client loses an extract from the personal account, its duplicate can be issued to the client only with permission in writing from the head of the credit institution or his deputy at the request of the client, in
in which he is obliged to indicate the reasons for the loss of the extract, signed by the head and chief accountant of the organization, an individual -
account owner. On the title part of the duplicate there is an inscription: “Duplicate of extract for “__” ___________ ____ year.”
Duplicates of statements from personal accounts are compiled on personal account forms. If technically possible, duplicate statements of personal accounts can be compiled using automation tools or obtained through photocopying.
A duplicate of the statement is signed by the accountant and the chief accountant, or his deputy, or the head of the department,
sealed with the credit institution's seal and issued to the client's representative against signature on the application.
On the title part of the personal account for which the duplicate is drawn up,
the inscription is made:
"__" ___________ ____ A duplicate of the extract has been issued."
This inscription is sealed with the signatures of the chief accountant or his deputy.”
An account statement is not a primary accounting document.
Mandatory details of the primary accounting document does not contain.
A bank statement can be used by legal entities that have current accounts, as well as individuals who have a correspondent, credit or current account with a financial institution. Using the statement, you can easily track all movements on the account.
What is a business bank account statement?
A bank statement is a document that reflects the status of a client’s account, as well as the movement of money in this account for a certain period. That is, it is a copy of the information on the client account. The statement is prepared by the bank and issued to the client; it can reflect information on any account of the company.
This document allows you to clearly see:
- money transfer;
- expense transactions (payments made);
- commissions written off by the bank for services provided.
For all accounts on which movement occurred, the bank generates statements daily. The client has the right to contact the bank for statements at any time.
The enterprise must have a cash book (for any taxation). In it, the accountant notes information about all cash documents (receipts, expenses). Bank statements confirm the amount of expenses and revenue of the organization, and taxes are calculated according to their data.
What information is included in the statement?
The extract must be completed in accordance with all requirements. It must necessarily contain the following information:
- name of the sending bank, details (BIC, correspondent account);
- name of the bank account holder;
- customer account number for which the statement is made;
- date of registration of the last statement, the outgoing balance for it (it is the incoming balance for this statement);
- list of operations performed;
- outgoing account balance at the time of statement generation;
- amount of debit/credit turnover.
For each operation you must indicate:
- date of its holding;
- type of operation;
- income and expense (amounts are reflected in debit, credit);
- number and date of the accompanying document according to which money was written off or credited;
- BIC of the receiving bank;
- settlement account of the recipient of funds and the payer.
Reflection of the movement of funds occurs “mirror” with the way information is recorded at the enterprise. The “Credit” column indicates the receipt of funds (the last amount will reflect the balance as of a specific date), and the “Debit” column reflects expenditure transactions (all write-off amounts).
The extract submitted to the regulatory authorities must be certified by the bank's seal and the signature of the bank's responsible employee. If the document is used for other purposes, it does not need to be certified.
The extract is issued together with supporting documents (they are canceled with the “cancelled” stamp; if they are not there, postings cannot be made). This could be a memorial order, a payment order, etc. These documents are issued for each amount posted to the account.
Sberbank has the largest branch network in Russia and a wide network of correspondent banks abroad. Therefore, many legal entities open an account with this institution. An extract from Sberbank can be issued at the branch using Client-Bank.
Bank statement: sample
How an accountant checks and processes statements
Only the employee of the enterprise who is entrusted with these powers can receive a bank statement. The list of authorized persons is compiled by the manager together with the chief accountant.
Typically, this function is entrusted to an accountant. He receives bank statements and checks the presence of each accompanying document; verifies the amount indicated in the document and in the statement. For convenience, you can write a corresponding account next to each transaction (useful when making transactions).
Next, the verified statements are entered into the enterprise’s automated cash flow accounting system (this must be done on the day they are received). The accountant posts separately for each transaction, applying the “double entry” rule. The wiring will involve a corr. account 51 (bank account) and another account (depending on the type and purpose of the operation).
Why is a bank statement issued for individuals?
A bank statement, filled out in accordance with all the rules, can also be useful for individuals. faces. When closing a loan agreement, a statement indicating a zero debt balance confirms the full fulfillment of the client’s obligations to the bank. This document is considered confirmation that the account is closed and the bank has no claims against the borrower. If misunderstandings subsequently arise and some disputed debt arises, you will be able to provide an extract in your defense in court.
The statement will also be useful for those who have arrears with the bank. It will display all payments, as well as withheld fines and penalties. If this document, together with the loan agreement, is taken to Rospotrebnadzor, the amount of the debt can be recalculated in the form of a letter of recommendation (fines and penalties will be counted as debt write-off). Those. This will not be a legally binding document, but the court will usually take it into account when considering credit cases.
Sometimes an extract is required to confirm transactions. For example, a person made a payment online, but the money did not reach the recipient. Then, to clarify at what stage the failure occurred, you will have to confirm that the amount was sent from the payer.
You may be asked for an account statement at the embassy to obtain a visa. It confirms a person’s solvency, his level of income, and financial stability. There is no standard form for this document; it is drawn up according to the bank’s model.
For debit card holders, the statement can be useful for monitoring the current balance of money. In the document you can see all commissions debited from the account, depositing cash, crediting interest on the balance, all expense transactions (transfer of funds, topping up a mobile phone, etc.).
To receive a statement, you should visit a bank branch and write an application. The document will be given to you with the bank’s seal and signatures of the responsible persons. Many Finnish institutions give the client the opportunity to independently generate a statement in their personal Internet banking account.
Having selected the account for which the client wants to view the movement of funds, click on the “Generate statement” or “Statement” button. The screen will display all transactions performed for the specified period (for example, a month, 3 months, etc.). This statement can be printed; its only drawback is the absence of a bank seal and signatures. Those. it has no legal force. And for personal purposes it can be used.
An Alfa-Bank statement can be generated in the Alfa-Click service. In the “Internet Banking” block there is a link “My Accounts”. The “Funds Blocked” column displays information on transactions (total amount of expenditure transactions) for which supporting documents have not yet been received. This money has not been debited from the account, but is only blocked for now. The table below reflects all transactions on the account from the moment it was opened. To view the movement of funds for a certain period (for example, a month), use the “Account Statement” link (it is located on the left). After specifying the time interval, click "Show".
At the Bank of Moscow, a statement can be obtained at a branch, in the Web Banking Internet service, as well as at terminals and ATMs.
- write an official letter to the bank asking for an extract;
- register your application as entering the bank, your copy must be stamped and signed;
- write a pre-trial claim to the bank if you have not received a response or have been refused;
- go to court with a claim if your issue is not resolved amicably.
Are current account statements and payment orders the primary documents?
Answer
Current account statements and payment orders are primary documents ( Civil Code of the Russian Federation and regulations of the Bank of Russia June 19, 2012 No. 383-P.)
Rationale
How to organize accounting of transactions on a current account
Transactions on the current account are reflected in accounting based on bank statements and attached to them ().
Bank statement
A bank statement confirms the movement of funds in the current account. The bank and the organization establish the frequency of its issuance in the bank account agreement. As a rule, the bank issues statements for each business day.
If the statement is printed on a computer, it does not contain stamps and seals of the bank, as well as signatures of responsible bank employees. If the bank employees compiled the statement manually or on a typewriter, then such a document must contain the signature of the bank employee maintaining the account, as well as the bank’s stamp.
Within ten days from the date of receipt of the statement, the organization must notify the bank in writing about the amounts, erroneously or from the account. If this is not done, the bank considers the account balance confirmed.
This procedure is established in Section II of Part III of the Rules established.
If the statement is lost, the bank may issue a duplicate to the organization. To do this, submit an application to the bank to receive a duplicate of the bank statement (Section II of Part III of the Rules established). The form of such an application is not legally established. As a rule, the bank establishes it in its internal bank rules. If the application form for receiving a duplicate statement by the bank is not established, fill it out in.
Types of settlement documents
To carry out transactions on a current account, the following types of settlement documents are provided:
– ;
– ;
And carrying out transactions on it, has the right to receive an account statement or bank statement. However, if individuals do not have an urgent need to track the movement of their own funds, then this procedure is mandatory for organizations and individual entrepreneurs. So, today we will find out how long it is valid, what an account statement (eg credit card) looks like, and how to get it.
What is an account statement
An account statement is a banking document generated automatically for a certain period of time, which reflects the movement of funds of a bank client.
An account statement as an important document is discussed in this video:
Required details
The extract is a document of a strictly established form, which indicates the following mandatory details:
- client account number;
- date of the previous statement indicating the closing balance. It is also the opening balance on the current statement;
- details of the documents according to which the movement of funds was made;
- Number of correspondent account;
- cash balance, which will be the opening balance for the next statement;
- the amount of transactions on account debit and credit.
Certificate with account statement
Functions
And should receive bank statements on a regular basis. This is necessary because this document allows us to solve a number of issues:
- Reporting. It is necessary, first of all, for your own use in order to correctly assess the movement of funds in the account. An extract will also be needed to compile and submit reports to third-party organizations (partners, banks, tax authorities) to confirm the actual state of affairs.
- Evidence in court. If any conflict arises regarding the confirmation of a dubious transaction, a document certified by the bank will serve as proof of the payment or non-payment.
- Accounting automation.
- Comparison of information contained in the extract, with data from primary documents - receipt and expense orders.
- Proof of erroneously debited funds from an account. In this case, the bank client must notify the bank about this situation within 10 days after receiving the certificate. Otherwise, the client will be deemed to agree with the account balance.
As a result, the main purpose of the statement is to organize regular monitoring of the movement of funds in the client’s account.
Peculiarities
- Statements should not only be stored in the organization’s accounting department, but also processed by it in a timely manner. This means that the information contained in them must be immediately entered into a special accounting database upon receipt.
- The bank is obliged to provide statements to clients on the basis of the “Regulations on the rules of accounting in credit institutions located on the territory of the Russian Federation.” This regulatory act establishes that the terms and procedure for the bank to provide statements from client accounts are regulated by the account agreement.
Receiving a document
Based on this legislative act, the bank has the right to provide statements to the client in the following forms:
- electronic;
- in paper form: through post office boxes or directly from the operational employee maintaining the account.
Electronic
When providing an extract in electronic form, the documents are signed with an electronic digital signature (EDS), which confirms that the certificate was received from the credit institution indicated in it.
The advantage for the client in receiving a statement electronically is that there is no need to appear at the bank. In this case, the client can always unscheduled check the account balance as of the current date. In addition, he has the right to change the service settings, which will allow him to receive statements at a time convenient for him.
To be able to receive statements online, the client must connect to Client Bank or Internet Bank.
Reflection of money received from customers in a bank statement in 1Described in this video:
On paper
However, many clients still prefer to receive statements at a bank branch. This is explained by the greater degree of clientele’s trust in paper documents certified in hand by employees of the credit institution.
In addition, there are no risks inherent in receiving a statement online, when communication channels with the bank can be intercepted by third parties. When contacting the bank, the client can also ask the employee questions that concern him. Therefore, this method is considered the most reliable.
However, when receiving a statement at a bank branch, certain documents must be presented so that the bank is convinced that the client is entitled to this. These documents are usually a passport and, if necessary, a power of attorney.
Important information
- Based on the information provided, the bank employee will check the credentials of the person contacting him. In most cases, the chief accountant of an enterprise or individual entrepreneur contacts the bank to obtain statements.
- As a rule, statements are stored in a special file cabinet and sorted by the end of the client’s account number. The statement generated by the bank is stored in the branch for four months, after which it is subject to destruction.
- Upon receipt of the statement, the client must ensure that all necessary financial documents confirming the transactions are attached to it. These are payment documents such as, for example, payment orders or demands. These documents must be certified with a “cancelled” stamp.
Primary documentation in accounting
Welcome, dear readers, to my blog!
Usually, I look through my work email every day, but this week it didn’t work out, and a lot of letters have accumulated. Today I decided to take it apart and the topic of a new article came by itself. We will talk about primary documentation, because this is the basis of registers and an important part of an accountant’s work.
During my studies, this topic was not the most important, and it was difficult to master it in theory, but when I started working, I had to make up for lost time. Let's look at all the nuances in advance to avoid difficulties in the future. In the previous topic we looked at accounting registers, I know it’s a little complicated, but after today’s article it will become a little easier.
To confidently navigate the plane of primary documentation, we will consider:
- The concept and purpose of primary documentation of an enterprise.
- Mandatory details and changes to primary documents are allowed.
- Groups, types, degrees of detail and possible edits of documents.
- Validity and storage periods of primary documentation.
The main goal is to learn to distinguish a primary document from the rest of the equally important papers, to remember their details and types. I promise it will be interesting, let's get started!
How to work correctly with primary accounting documentation
For beginners, inexperienced accountants and entrepreneurs, I would like to explain the principles of working with primary accounting documentation.
The documents you will work with are divided into two groups:
- Received from someone;
- Coming from you.
How to work with incoming documents?
1. Determine: is this document an accounting document?
A document accepted for accounting must contain information essential for reflection in accounting, i.e., contain information about any completed business event.
For example, a cash receipt “speaks” about payment to someone (expense of money), an invoice - about the movement of goods and materials (receipt-expense), etc. But, for example, an employee’s application with a request for an advance without a manager’s visa cannot be accepted for work .
Any notes, drafts, newspaper clippings, etc. are not accounting documents. As well as documents drawn up in violation of the rules established for them.
2. Determine: does this document apply to your organization or not?
The document, simply put, must be relevant to this enterprise, i.e. it must contain the details of your organization, or they must be issued to your employee.
It happens that for various reasons, they bring you documents that are not related to this organization. This may just be a mistake. Or it may be that the employee consciously seeks to write off accountable amounts.
It is also possible that documents for the purchase of goods and materials (works, services) are deliberately issued to a given enterprise in order to obtain additional amounts for tax deductions.
If the discrepancy between your type of activity and the essence of the document is striking, then it is better not to take this document into account.
One more point - perhaps the counterparty has no reason to issue this document to you, i.e. you do not have a contractual relationship with them.
For example, the energy supply company sent you a bill without understanding that the electricity you consume is paid for by another organization, for example, a landlord.
3. Check the details.
The counterparty is responsible for the correctness of its details. Nowadays, many enterprises use computer programs and therefore, as a rule, do not make mistakes in their details, although this does happen. But it’s worth double-checking your details - they can often contain errors.
Separately, it should be said about handwritten documents - in addition to the fact that there are errors in them, it also happens that the document is fake, i.e., for example, written out on behalf of a non-existent enterprise.
Whether such an enterprise exists or not can be double-checked through the register of taxpayers on the website of the Tax Committee of the Republic of Kazakhstan.
The signatures in the document must be genuine, that is, exactly those people to whom they belong, and these people must have the right to sign such documents. Facsimile signatures are not permitted on documents.
There may be several seals in one organization. Check whether the stamp is on this document. For example, the invoice should not have a stamp that says “Human Resources.”
It also happens that a document is mistakenly issued to an organization with a similar name. In all such cases, you must contact this organization and demand that the document be redone.
4. Was the event reflected in the document actually committed?
Perhaps the supplier did not supply you with these goods and materials or did not provide you with these services. Or perhaps the counterparty issued an invoice for a larger volume, price and, accordingly, the amount required.
For example, the goods specified in the invoice were not delivered to your warehouse. Your specialists must accept (confirm) this document. In this example, the warehouse manager must confirm this with his signature on receipt of the goods.
And the price, volume, and terms of purchase must be compared with the terms of the contract. Either this must be confirmed by an economist - a marketer or a supplier.
5. Determine what period the document belongs to.
Periods can be:
- current month,
- current quarter,
- this year,
- last month
- last quarter
- last year.
This determines whether this document needs to be accepted for accounting. Yes, it also happens that, for example, they bring an Invoice for the past period - it is at your discretion whether to accept it for accounting or not.
In general, of course, you are obliged to accept the document for accounting, but if you accept it, this will cause the need to adjust reports, including tax ones.
However, if the reports of the past period of the current year (last quarter, last month) are not difficult to correct, then the reports of last year can be very difficult to correct. The choice is yours;
Perhaps you already had (have) this document. Then either it is a duplicate (copy), or this document was taken from you for something and has now been returned. Be careful not to post the same document twice. This will create double turnover, i.e. it will unreasonably increase certain amounts.
6. Determine which section of accounting the document belongs to.
Accounting sections:
- Cash register,
- Bank,
- Materials,
- Goods,
- Fixed assets,
- Accountable persons
- Suppliers,
- Buyers, etc.
How to work with incoming documents
There is regulation of documents according to accounting sections. You can read this in any accounting textbook. For example, a Bank Statement is a document in the “Bank” section; the register where you will file this document is also called.
It's simple. But with documents related to the receipt of goods and materials, the situation is more complicated.
Determine what the received inventory is for your company: material, product, fixed asset, intangible asset or service/work (and this can happen)?
Material- this is what is used in work and at the same time consumed, i.e. ends. For example, this is paper, gasoline, cement, etc. The material changes its shape: it was cement - it became a concrete product.
A product, unlike a material, is not used in work; it is purchased for further sale, i.e. for sale. This is its only difference. But in practice, a product can be paper, gasoline, or cement, depending on what we are trading.
The directory of goods in the 1C program is called “Nomenclature”.
The main thing- this is a kind of tool used in work, which, unlike the material, does not change its physical form. That is, it does not end and is not consumed.
For example, this is a table, a computer, a car, etc. And after several years of use they will remain a table, a computer and a car. Only during operation does depreciation (wear) of the OS occur.
In the 1C program, operating systems are called fixed assets.
It also happens that a document is issued for a certain service (work), as if they were selling you a product. For example, a service station changed the oil in your car’s engine, and the invoice, instead of “oil change,” says “motor oil such and such, such and such quantity, at such and such price.”
Ask yourself a question: did we actually receive this product in our hands? No. Then this is a service (work) and this document must be received accordingly.
7. In which register (journal) will you file this document?
Determine this immediately, and preferably immediately after processing, file the document in its place. It is true that a document cannot yet be “removed” - it still requires some modification or clarification of some circumstances. It is advisable to have a separate folder for such papers or a separate tray.
One of the worst shortcomings an accountant can have is laziness. A document put aside “for later” can cause a lot of trouble.
Therefore, it is better to process documents as soon as possible upon receipt. Documents postponed for objective reasons must be finalized as soon as the opportunity arises.
8. Determine: will there be any future events related to this document?
Some documents may have consequences in the future. For example, a Notification from the Tax Committee may cause unpleasant consequences in the future: arrest of an account, etc. Therefore, such documents need to be dealt with immediately, postponing all other matters.
There are also documents that can have unpleasant consequences after your confirmation of their correctness. For example, a reconciliation report indicating your accounts payable - this may be the basis for filing a lawsuit against your company.
Therefore, if you are not sure, it is better to leave such documents at the discretion of the manager. Other documents may require obtaining other documents.
For example, invoices for the receipt of goods without an invoice. It may be that it is established that your counterparty will later issue you a general invoice for a certain period or volume of goods.
In this case, these invoices must be collected and immediately after the end of the period or receipt of the agreed volume, remind the supplier about the invoice.
Here it is necessary to mention the following: the accountant must keep control over the timely receipt of the necessary documents.
Documents, the expected receipt of which you know, must be demanded from the counterparty or the responsible employee if they are not received within the established time frame.
Source: http://www.ajourkz.kz/ru/useful_information/how_to_deal_with_the_primary_accounting_records/
Primary documents in accounting
The basis for entries in accounting registers are source documents.
Primary documents are accepted for accounting if they are compiled according to the form contained in the albums of unified forms of primary accounting documentation, in accordance with the Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34 n (as amended by 03/26/2007 No. 26n)
If necessary, additional lines and columns may be included in the standard form, but all details provided for in the approved form must be preserved. Changes made must be formalized by an appropriate order (instruction).
Only document forms for recording cash transactions are not subject to change in accordance with the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20.
The forms approved by the State Statistics Committee of Russia provide information coding zones that are filled out in accordance with all-Russian classifiers.
Codes that do not have links to all-Russian classifiers (for example, columns with the name “Type of operation”) are intended to summarize and systematize information when processing data using computer technology and are entered according to the coding system adopted in the organization.
In addition, forms independently developed by a small enterprise containing the relevant mandatory details provided for by the Federal Law “On Accounting” are accepted for accounting.
You can independently develop only those documents that are not contained in albums of unified forms.
Details of primary accounting documents
Mandatory details of primary accounting documents include:
- Title of the document;
- date of its preparation;
- name of the organization on behalf of which the document was drawn up;
- the content of a business transaction in physical and monetary terms;
- the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
- personal signatures of these persons.
Timely and high-quality execution of primary accounting documents, their transfer to the accounting department within the established time frame for reflection in accounting, as well as the reliability of the data contained in them are ensured by the persons who compiled and signed these documents.
The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant.
Documents used to document business transactions with funds are signed by the head of the organization and the chief accountant. Instead of the head and chief accountant, other officials may sign the primary documents, but their list must be approved by the head of the organization and agreed upon with the chief accountant.
The primary document is written evidence of the completion of a business transaction (payment for goods, issuance of cash on account, etc.) and must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.
Types of documents
All primary documents can be divided into the following groups:
- organizational and administrative;
- exculpatory;
- accounting documents.
Organizational and administrative documents are orders, instructions, instructions, powers of attorney, etc. These documents permit the conduct of certain business transactions.
Supporting documents include invoices, requirements, receipt orders, acceptance certificates, etc. These documents reflect the fact of a business transaction and the information contained in them is entered into accounting registers.
Some documents are both permitting and exculpatory. These include, for example, a cash order, a payroll, etc.
Document flow schedule in the organization
For proper maintenance of primary accounting, a document flow schedule is developed and approved, which determines the order and timing of the movement of primary documents within the enterprise and their receipt by the accounting department.
Primary documents received by the accounting department (accountant) must be checked:
- by form (completeness and correctness of the document, filling in the details);
- arithmetically (counting amounts);
- by content (connection of individual indicators, absence of internal contradictions).
Accounting registers
After acceptance, information from the primary document is transferred to the accounting registers, and a mark is made on the document itself to exclude the possibility of its double use (for example, the date of entry into the accounting register is indicated).
Accounting registers- These are specially adapted sheets of paper for recording and grouping credentials. They are kept in special books (magazines), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other computer media.
Business transactions must be reflected in accounting registers in chronological order and grouped according to the appropriate accounting accounts.
In appearance, the accounting registers are:
- books (cash register, main);
- cards (fixed asset accounting, materials accounting);
- magazines (loose or lined sheets).
According to the types of records made, registers are divided into:
- chronological (registration log);
- systematic (general ledger of accounts);
- combined (journal orders).
According to the level of detail of the information contained in the accounting registers, they are:
- synthetic (general ledger of accounts);
- analytical (cards);
- combined (order journals).
Entries in primary documents must be made by means that ensure the safety of these entries for the period of time established for their storage in the archive.
Primary and consolidated accounting documents can be compiled on paper and computer media. In the latter case, the organization is obliged to produce, at its own expense, copies of such documents on paper for other participants in business transactions, as well as at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.
For submission to the archive, documents are selected in chronological order, completed, bound and filed in folders. Submission of documents to the archive is accompanied by a certificate.
When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.
Persons who have access to information contained in accounting registers and internal accounting reports are required to maintain trade secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.
Correction of errors in primary documents and accounting registers. In accordance with Art. 9 of the Federal Law “On Accounting” it is not allowed to make corrections to cash and banking documents.
Corrections can be made to other primary accounting documents only by agreement with the participants in business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.
The detail of the primary document that is subject to correction is crossed out with a clear but thin line, so that the original meaning (content) of the corrected detail is visible. Next to it, a handwritten note is made “Believe the corrected person,” and the correction is certified by the signature of the person who made the correction, indicating the surname and initials.
Storage periods for primary accounting documents
In accordance with Art. 17 of the Federal Law “On Accounting”, organizations are required to store primary accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archival affairs, but at least five years.
Restoration of primary documents
The accounting legislation does not contain clearly established rules that regulate the procedure for restoring primary documents in the event of their loss.
A number of regulations define only the storage periods for primary accounting documents. The legislation does not establish what an organization should do in the event of loss of documents for reasons beyond its control. In the Letter of the Department of Tax Administration of Russia for Moscow dated September 13, 2002 No. 26-12/43411, the head of the organization is recommended in the event of loss or destruction of primary documents:
- by order, appoint a commission to investigate the causes of the loss or destruction of primary documents, to participate in which, as necessary, representatives of investigative authorities, security and state fire supervision are invited;
- take measures to restore those primary documents that are subject to restoration and storage for the period established by law. For example, copies of statements of cash flows on bank accounts can be obtained from the banks where the organization’s accounts are opened; contracts, acts, invoices can be requested from counterparties, etc.
But it is not always possible to obtain duplicates of all lost documents, for example, if there are a large number of counterparties, due to the absence of suppliers (buyers) at previously known addresses, or due to the lack of such contacts. Thus, for objective reasons, the organization will not be able to restore all lost primary documents.
Practical question: what to do in this case? Should the tax authority be notified?
According to a number of experts, it is not necessary to notify the tax inspectorate, especially since this will not help avoid possible liability, and the absence of primary documents may result in a fine in accordance with Art. 120 Tax Code of the Russian Federation.
In this case, the taxpayer can choose three options:
- If possible, restore lost documents (at least partially).
- Make corrective entries for undocumented expenses and reflect the corrections in the updated income tax return for the reporting year, because undocumented expenses are not recognized as expenses in tax accounting.
- To enable representatives of the tax authority, in the event of a tax audit, to determine the amounts payable to the budget by calculation based on the data available to the taxpayer, as well as on the basis of data on other similar taxpayers (clause 7, clause 1, article 31 of the Tax Code of the Russian Federation).
Seizure of primary documents
They can be confiscated only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax authorities and internal affairs bodies on the basis of their decisions in accordance with the legislation of the Russian Federation.
Letter of the Ministry of Finance of the RSFSR dated July 26, 1991 No. 16/176 approved the Instruction on the procedure for the seizure by an official of the state tax inspectorate of documents indicating the concealment (understatement) of profit (income) or the concealment of other objects from taxation from enterprises, institutions, organizations and citizens.
The chief accountant or other official of the organization has the right, with the permission and in the presence of representatives of the authorities conducting the seizure of documents, to make copies of them indicating the reason and date of seizure.
