Primary documentation includes documents that were drawn up in the course of a business transaction or immediately after its completion. When filling out papers, a person can make a mistake. The defect should be corrected only according to the rules.
Instructions
Step 1
It is possible to correct any information only by agreement of those employees who previously signed the document. For example, if you want to change the quantity of the delivered goods in the invoice, you need to agree this with the chief accountant, manager or storekeeper (the one who released and produced the goods).
Step 2
If you found an error in the primary documentation during the reporting period, that is, when the forms were drawn up, but not taken into account in tax reports, correct it directly in the form. To do this, cross out the incorrect information with one line, and write the correct value on top. Be sure to write "Believe corrected", put the date, position and surname with initials, certify the document with a signature.
Step 3
The values that are crossed out with a dash must be visible and understandable. Therefore, it is by no means possible to overwrite, disguise incorrect data.
Step 4
If the tax and accounting statements have already been submitted, you can make corrections to the primary document using an accounting statement. Indicate in it the name, number and date of registration of the primary document. Below, describe the nature of the error, list those officials who are responsible for the preparation and accounting of primary documents. You must also indicate the reason for the error. After drawing up the document, certify it with the signature and seal of the organization. If necessary, fill out an updated declaration and submit it to the tax authority.
Step 5
If you make a mistake in the cash or bank document, you cannot make corrections. In this case, you need to draw up a new document, and cancel the old one, that is, cross out the document with a line and write “Canceled”.
