Each enterprise (and since October 6, 2006 this applies to individual entrepreneurs) must keep an income and expense book for accounting forms of work books and inserts in them. Its form was approved by a decree of the Ministry of Labor. Filling out the book must be carried out by the responsible person, who has this duty spelled out in the job description.
Necessary
- - the form of the income and expense book for accounting of forms of work books;
- - documents of the enterprise;
- - staffing table;
- - documents on the receipt / consumption of work books;
- - forms of work books and inserts in them.
Instructions
Step 1
On the title page of the income and expense book, indicate the name of your company in accordance with the charter, other constituent document.
Step 2
On the second page of the book, enter the personal data of the employee responsible for its maintenance, appointed by the order of the head (the number and date of the administrative document are indicated), the position he holds. As a rule, an accountant is responsible for filling out the income and expense book. The period in which the employee maintains this document is written on the same page. After all, it is necessary to fill it up until it ends.
Step 3
The third page of the book consists of twelve counts. In the first column, write in the registration number of the issued work book, which is assigned to its forms and inserts in it.
Step 4
The next three columns are designed to enter the date of receipt / consumption of forms of work books and inserts in them. Specify the date, month and year in Arabic numerals.
Step 5
In the fifth column, enter the name of the counterparty from which the forms of work books and inserts in them are received. It should be borne in mind that they must be purchased from official distributors, so that in the future there will be no problems. Sometimes it also happens that the series and number of the work book do not exist. This can be detected when calculating an employee's pension in a pension fund. Then the book and the entries made in it are invalidated, and it is quite difficult to prove the opposite to the employee.
Step 6
In the sixth column, write the number and date of the document, which is the basis for obtaining forms of work books and inserts in them. Indicate its name.
Step 7
If you have purchased work books, then indicate their series and numbers in the seventh column. If there is a receipt of inserts into it, then enter the details in the eighth column. Write the purchase amount in the ninth column.
Step 8
If you need to register the consumption of work book forms, enter the series and number in the tenth column. If there is a sale of books, then indicate their details in the eleventh column. Write the amount of the document in the twelfth column.
