In a small business, situations are common when an accountant does not use specialized accounting software. If it is necessary to make an act of reconciliation with counterparties, he draws it up in free form, which is allowed by Russian legislation. However, some generally accepted points of this document are worth highlighting, since they relate to the traditions of business turnover.
Instructions
Step 1
Hat
Traditionally, the following wording is used in the title of the document: "The act of reconciliation of settlements between (the name of our company) and (the name of the counterparty) for the period from (date 1) to (date 2)". Date 1 and date 2 are the end dates included in the period for which the act is drawn up.
Step 2
Tabular part
Above, it should be indicated that the act was drawn up according to the accounting data of our company, as well as the unit of calculation (rubles or other currency). The main part of the act is a table consisting of four columns: transaction number, transaction content, debit (payment), credit (shipment).
The first line should be the initial (incoming) balance - this is the balance of mutual settlements at the beginning of the period for which the act is drawn up. The table is filled with operations line by line. After listing all transactions, the total for debit and credit is considered a separate line. The last line of the table is the final (outgoing) balance.
Step 3
Signatures of the parties
After the table, they usually write the following phrase: "According to (the name of our company) on (date 2), the debt (name of the counterparty) to (the name of our company) is (the calculated balance in figures and in words in brackets)." This is followed by the signatures of the responsible persons with the decoding of the full name. The same signatures are provided next to the responsible persons of the counterparty.
The reconciliation report is ready. Now you need to sign it and leave 1 copy to each of the parties. The signed reconciliation report should be filed in the counterparty's folder. In the future, he will save you from possible bad faith on the part of the supplier or buyer.
