According to Russian law, each organization is obliged to confirm all business transactions with payrolls, certificates, invoices, which are the primary documents in accounting.
Instructions
Step 1
In order for the documents to be accepted for consideration, draw up them in accordance with the laws of the Russian Federation and with the laws in force in the subject of the Russian Federation in which your organization is located.
Step 2
Prepare primary accounting documents in accordance with unified forms that can be found in the corresponding albums.
Step 3
If the form of the document assumes the presence of a seal of the organization and decryption of signatures of officials (not always), then put the letters "MP" on such a form in the lower right corner.
Step 4
When drawing up documents, be sure to keep in mind that it is prohibited to use typesetting seals and stamps when drawing up bank and cash documents.
Step 5
The list of officials who have the right to sign primary documents must be regulated by the order of the head of the organization, agreed with the chief accountant.
Step 6
In the event that the albums do not contain the forms of individual declared documents, the organization independently develops a standard according to which the subsequent paperwork will be carried out, indicating the following details:
- the name of the document and the date of its preparation;
- Name of the organization;
- business transaction (its content, parameters in monetary and natural units);
- the names of the positions of the persons responsible for the implementation of the business transaction and the execution of accompanying documents;
- signatures of these officials.
Step 7
If errors were made in the preparation of primary documents, then make corrections to such documents only upon agreement of the amendments with the participants in business transactions.
