The primary accounting documentation of the enterprise contains information about all business transactions, the movement of money, the calculation and payment of wages, and the payment of taxes. On the basis of these documents, records are kept, therefore, the loss of even one document distorts the financial statements and is a legal violation. According to Art. 17 of the Law "On Accounting", enterprises must independently ensure the safety of accounting documents.
Instructions
Step 1
The law defines the storage period for primary accounting documents at 5 years, while the Tax Code of the Russian Federation limits the storage period to 4 years. In order to avoid penalties provided for by the Code of Administrative Offenses (Art. 15.11), you should still adhere to the longer periods prescribed by law. In addition, there is a list approved by the order of Rosarkhiv dated October 6, 2000. According to it, the storage period should be determined in accordance with the type of each specific document.
Step 2
Establish by order the storage periods for primary accounting documentation, taking into account the provisions of the law and the regulations established by the list. In the order, stipulate from what moment the shelf life should be calculated. In general, the beginning of the storage period for documents is January 1 of the year following the year in which the document was completed with office work. For the purchase book and the sales book, set the beginning of the storage period from the date of the last entry (clauses 15 and 27 of the Rules approved by the Decree of the Government of the Russian Federation of December 2, 2000 No. 914).
Step 3
Allocate a separate room for accounting documents, which must be equipped with fireproof cabinets and special safes. Safes are intended for storing forms of strict reporting, in addition, they can store those papers and documents that are labeled "Commercial secret". Determine by order the procedure for access to these safes, responsible persons authorized by the chief accountant, as well as the procedure for issuing primary documentation from the storage.
Step 4
In the event that the enterprise is large enough and there are a lot of documents, organize a special archive. It should be used to transfer papers intended for permanent (eternal) and long-term (over 10 years) storage. All other accounting documents, with a storage period of up to 10 years inclusive, should be stored in a special room until they are destroyed.
