The primary documents in accounting are those on the basis of which one or another business transaction is drawn up at the time of its completion or immediately after its completion. It is on the basis of the primary documentation that further accounting of specific operations is carried out.
It is necessary
invoice, cash warrant, act, certificate, statement, registration journal, order, accounting book, list, timesheet, statement, inventory card, payroll, personal account, etc
Primary documents are the initial basis for starting accounting for specific transactions and making entries in accounting registers. The primary document is a written evidence of a business transaction, for example, the issuance of money for a report, payment for goods, etc.
Forms of primary documentation are approved by the head of the enterprise, however, all mandatory details enshrined in legislation must be present in the document.
Primary accounting documents are drawn up on paper and supported by a signature to identify the persons who made up the document. If the document is made in electronic form, it must be signed with an electronic signature.
Forms of primary documents that are contained in albums of unified forms are not mandatory for use, except for cash documents established by authorized bodies on the basis of federal laws.
Mandatory details of primary documents in accounting:
- the name of the document (invoice, act, list, order, etc.);
- the date of the transaction (drawing up the document);
- the content of the business transaction in value and kind;
- the name of the organization on behalf of which this document is drawn up;
- data of the persons who performed the operation and who are responsible for the correct execution of the document (position, full name, signature).
Primary documents in accounting are divided into documents by:
- accounting and remuneration: order of employment, staffing, work schedule, travel certificate, act of employment, payroll, etc.
- accounting of fixed assets: an act of acceptance and transfer, an inventory card, an invoice for internal movement, an inventory book, an act of writing off a fixed asset, etc.
- accounting of cash transactions: cash book, advance report, cash receipt order, cash register registration journal, cash account order, cash book, etc.
- accounting of repair and construction works: acts of acceptance of work performed, suspension of construction, commissioning of a structure; general work log; work log and other similar documents.