Receipt of a sales receipt confirms the purchase of any product or service, usually this document is required to report the finances spent, to make legal claims for warranty service, as well as when making sales without a cash register.
Instructions
Step 1
Determining the authenticity of a check is an important skill of every accountant or his assistant, as well as of any financially responsible person, which should definitely be worked out in practice.
Step 2
A sales receipt can be drawn up in completely different ways, since there is no unified form for this document. However, some details must be indicated: • the name of the document itself, in this case - the phrase "sales receipt";
• date of issue of the check;
• full name of the organization that issued the document;
• the content of completed business transactions and their numbering in order;
• the number of business transactions for each item specified in the sales receipt;
• gauges of the perfect business transaction, which can be in cash or in kind;
• the full name of the positions of persons who have completed the business transaction, who has the right to issue sales receipts, as well as responsible for the correctness of their execution;
• the authenticity of the check is certified by the personal signatures of the above persons;
• as well as the round stamp of the organization.
Step 3
Cash and sales receipts confirm not only the fact of purchase, but also the receipt by the company of payment for the purchased product or service, either in cash or by bank transfer.
Step 4
In the sales receipt, you must carefully check the consistency of the name and quantity of the products or services that were purchased.
Step 5
VAT is not indicated as a separate line in the sales receipt, since organizations that deduct tax payments under the single imputed income tax system are not considered VAT taxpayers.
Step 6
It is imperative to check for the presence of a "live", not photocopied round seal of the organization. The imprint should clearly show the name of the seller, the city of its location, TIN number, as well as its organizational and legal form.
