Documentation of accounting transactions. Documentation of cash flow transactions. Accounting for currency transactions
Documentation of business transactions and recommendations for identifying counterfeit documents
All business transactions carried out by an individual entrepreneur are documented with supporting documents. Tax accounting, which all entrepreneurs are required to maintain, is also based on primary documents, only grouped in accordance with the requirements of the Tax Code Russian Federation.
A document is a material object with information secured in a man-made way for its transmission in time and space, on the basis of which accounting and tax accounting is conducted. Any business transactions must be documented in the order in which they are carried out. This ensures continuous continuous accounting of all accounting objects; legal substantiation of accounting entries made on the basis of documents that have evidentiary value; use of documents for current control and operational management of economic activities; control over the safety of property, as documents confirm the financial responsibility of employees for the valuables entrusted to them; strengthening the rule of law, since documents serve as the main source of information for subsequent monitoring of the correctness, appropriateness and legality of each business transaction during documentary audits, including those carried out by tax authorities. Depending on the methods of recording information, GOST R 51141 - 98 “Office work and archiving. Terms and definitions”, approved by Resolution of the State Standard of the Russian Federation No. 28 dated February 27, 1998, distinguishes the following types of documents:
- “Pictorial document” is a document containing information expressed through the image of an object;
- “Photo document” is a visual document created photographically;
- "Text document" - a document containing speech information, recorded by any type of writing or any sound recording system;
- “Written document” is a text document, the information of which is recorded by any type of letter;
- “Manuscript document” is a written document, in the creation of which writing marks are applied by hand;
- “Typewritten document” is a written document, during the creation of which writing marks are applied technical means;
- “Document on computer media” is a document created using media and recording methods that ensure the processing of its information by electronic computing technology.
In accordance with the requirements of current legislation, there are a number of documents that every entrepreneur must have. We provide a list of such documents in Table 1.
Table 1.
List of required documents for any type entrepreneurial activity.
Document |
Base |
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Order on accounting policy for tax accounting purposes (the method of tax payment is specified, an object is selected, non-standard forms of primary documents are approved, the procedure for conducting inventory, etc.) |
Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n “On approval of the Accounting Regulations” Accounting policy organizations" PBU 1/98; clause 12. Article 167 of the Tax Code of the Russian Federation. |
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Order on accountable amounts (establishes the circle of accountable persons, the period for which funds are issued, maximum size accountable amount) |
Letter of the Central Bank of Russia dated October 4, 1993 No. 18 “On approval of the Procedure for conducting cash transactions in the Russian Federation.” |
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Order on approval of the document flow schedule (approves the list of works on creation, processing, storage, terms of storage of documentation in structural divisions) |
Federal Law No. 129 - Federal Law of November 21, 1996 (Ed. 03/28/2002) “On accounting”, “Regulations on documents and document flow in accounting”. Ministry of Finance of the USSR, July 29, 1983. No. 105. |
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Order on spending funds on entertainment expenses (determines the circle of employees who have the right to spend Money, their sizes, registration procedure and deadlines for submitting the report) |
Clause 22.clause 1, clause 2 of Article 264 Chapter 25 “Income Tax” of the Tax Code of the Russian Federation. |
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Order on approval of the list of persons who have the right to sign primary documents (establishes the circle of persons who have the right to issue permits for business transactions and sign primary documents) |
P 14 Regulations on management accounting And financial statements in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n. |
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Order on the appointment of an inventory commission (establishes a list of persons included in a particular commission for the inventory of material assets, fixed assets, funds) |
Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 “On approval of methodological guidelines for inventory of property and financial results.” |
We should not forget that primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified (standard) forms of primary accounting documentation. The form of the document is determined by the set of indicators (details) and their location in the documents, i.e. establishing uniformity in the composition and forms of documents created in the process of carrying out similar tasks and functions.
Individual entrepreneurs are required to use the forms of primary accounting documents contained in the Album of unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a. (as amended on January 21, 2003). As an example, we present some standard forms of primary accounting documentation that should be used by an entrepreneur in Table 2.
Table 2.
Standard forms primary documentation
Standard forms can be purchased at the store or printed on a computer from any accounting program. In the latter case, you can choose the format that is most convenient for the entrepreneur. There are no strict restrictions here. It is also allowed to include in the standard forms additionally, for example, the address and telephone number of the entrepreneur. The main condition is that all details provided by the State Statistics Committee of Russia must be preserved. The exception is documents for recording cash transactions and banking transactions - no changes can be made to these forms.
If unified forms of primary documents are used without changes, you can be sure that during any audit these correctly executed documents will have evidentiary value. If documents, the form of which is not provided for in the albums of unified primary documents, are periodically used to reflect the facts of financial and economic activities by an entrepreneur, then the entrepreneur must “legalize” these forms of primary accounting documents by approving them in an order on accounting policies.
Forms of primary documents not provided for in the albums of unified primary documents must be developed by the individual entrepreneur independently, taking into account the specifics of the business activity being carried out. Very often entrepreneurs complain that when tax audits The tax inspector does not take into account some of the documents. As a rule, this means that there is no date on the document, the signatures are not deciphered, there is no unit of measurement, etc.
In order to ensure that no one has any reason to doubt the quality of the presented document, drawn up in an arbitrary, non-typographical form (on a sheet of paper in a square!), the document must contain the following mandatory indicators: name of the document, date of preparation; last name, first name, patronymic of the entrepreneur on whose behalf the document was drawn up; content of a business transaction; business transaction indicators (in physical and monetary terms); the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution, the personal signatures of these persons. All of the above details are named in Article 9 of Law No. 129-FZ of November 21, 1996. “On accounting”, which does not contain a requirement to decipher a personal signature. However, as business practice shows, personal signatures of individuals must be deciphered. In our opinion, the “Signature” requisite includes both a personal signature and its decoding (initials, surname), which is confirmed by clause 13 of Order No. 34n of the Ministry of Finance of Russia dated July 29, 1998.
Individual entrepreneurs should pay attention to the letter of the Ministry of Finance of Russia dated 04/05/2004 N 04-03-1/54 “On the requirements for filling out invoice details”, which states that invoices issued after March 1, 2004, in which there are no transcripts of the signatures of the manager and chief accountant, they are considered to have been issued in violation of filling out the required details, and the VAT amounts issued in these invoices cannot be accepted for deduction on the basis of clause 2 of Article 169 of the Tax Code of the Russian Federation. There is GOST R 6.30-2003 "Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for the preparation of documents", adopted by Resolution of the State Standard of Russia dated 03.03.2003 N 65-st, which includes both a personal signature and and its decoding.
Deciphering signatures in concluded contracts is especially important. Please note that in civil law a narrower concept is used - “handwritten signature”, while in accounting legislation a broader concept is used - “personal signature”. A personal signature answers the question - whose signature was placed. In this case, a personal signature can be: handwritten, fax or digital.
A handwritten signature implies that the person with my own hand I put up my own painting. The right to carry out certain business transactions is usually included in job responsibilities specific officials who have entered into an employment contract with an individual entrepreneur. Therefore, the indication of the position serves to control the legality of the transaction. In the transcript of the signature, the initials are first put, and then the surname: A. S. Safin. The transcript of the signature should not be placed in either oblique or parentheses. It is not allowed to sign documents with the preposition “for” or with a slash before the job title. You need to make corrections by hand or typewritten, for example: “acting,” “deputy.”
Drastic changes recent years in political, economic and social spheres our society have led to an aggravation of the criminal situation and, as a consequence, to crimes related to forgery of documents. Obviously, every individual entrepreneur must know the main signs of counterfeit documents in order to avoid mistakes when determining their authenticity and accepting them for accounting. Acceptance by an individual entrepreneur to tax accounting fake documents can lead to unpredictable consequences.
The main signs of document forgery are as follows.
a) discrepancy between the form, color of the form and its details. The verification of such a document must begin with establishing the purpose of the document, clarifying the authenticity of the forms and the main text contained in them, as well as other available details - notes, signatures, seal impressions, stamps, etc.
b) inconsistency of content, spelling errors, errors in indicating the surnames of persons, non-standard font, use of out-of-use forms, seals, lack of TIN, indication of an inappropriate organizational and legal form of the organization, etc.
c) the document contains traces of mechanical impact. For example, cleanup is mechanical removal strokes in order to change the original content of the document. Signs of erasure are: disruption of the structure of the top layer of paper, as a result it becomes rougher, which is revealed when examining the document against the light. Ruffled fibers appear in oblique light. The paper becomes thinner and looks more transparent when held up to light. When erasing, the strokes of the ruling, the protective grid and nearby written characters are often damaged. At the same time, a relief of the deleted text remains, appearing in the form of bulges on the reverse side of the sheet. Newly written letters and numbers have uneven stroke edges, which are formed due to the increased absorbency of rough paper. Attempts to smooth out damaged areas leave an increased shine on the paper and streaks of deep lines.
Etching document texts is the removal of records or parts thereof by bleaching the color of the stroke with chemical reagents (acids, alkalis, oxidizing agents). Signs of etching are manifested in a violation of the paper sizing, dullness, or a change in the color of the paper in the areas of etching. The paper in these places often acquires a yellowish tint; cracks form, discoloration or changes are observed in recordings made in the area exposed to the etching substance; the presence of remnants of faintly visible strokes of the original text, entries of different colors, differences in luminescence of the etched area and the rest of the document surface. Signs of etching are detected using an electric lamp, a magnifying glass, against light, using a medical ultraviolet lamp, etc.
Washing is a counterfeiting method that involves removing strokes from the surface of a document using various solvents. For example, document details (bank details, stamp, legal address supplier, the document text itself, etc.), produced using laser or inkjet printer, they fake it like this. They drip or apply a solvent liquid onto the document fragment of interest, wait until it dries, and then blow off the cartridge powder from the document. Then, depending on the task at hand, they use additions, insertions, etc. the necessary information.
By carefully studying a document, you can always identify traces of additions or entries made in place of deleted text. An addition consists of changing the original content of a document by adding new letters, numbers, words and their combinations to the empty spaces. The signs of additional writing are as follows: differences in the color and shades of strokes, original and new entries, the placement of individual entries in the text, the width of strokes and the sophistication of the handwriting used to make the compared entries; compressed or enlarged spaces between letters, words, lines; the presence of impurities in some strokes, their absence in others, and so on.
The addition can be detected by identifying logical contradictions when studying the content of the document. Since additions are usually made at a slow pace, barely touching the paper with the pen, the letters and numbers look excessively tortuous, uneven, the beginnings and endings of strokes are dull. If the document is “old” and has been bent, the text of the addition is blurry in places where it is bent, and the paper is destroyed.
Fake document forms are produced using copying equipment, a computer - by scanning or selecting the appropriate font. Forms forged by drawing are characterized by uneven stroke thickness and unequal size.
Clichés engraved by hand are characterized by a non-standard font and breaks in oval elements characters, tortuosity of a line, mirror image of characters, etc. Clichés made using the photozincographic method are characterized by: thickening of the paint layer at the edges of the strokes and depression of the strokes of the letters, changes in the size of the print from the original due to violation of the shooting scale, insufficient clarity of small strokes and details, uneven edges and breaks in the strokes, the formation of rounded corners in as a result of acid etching.
In practice, the following methods of falsifying the “signature” requisite are encountered:
- from memory, when the signature is reproduced based on memorizing a previously seen signature;
- drawing, where the signature is reproduced using samples of the original signature;
- copying, when the signature is outlined in ink or ballpoint paste.
There are several methods for forging a signature by copying:
- to the light;
- using carbon paper;
- by pressing strokes with a pointed object, followed by tracing traces of pressure;
- using substances with copying ability (production of intermediate cliches);
- photoprojection method;
- using a computer scanner.
Forgeries, photographically or using a scanner, are characterized by a complete coincidence of the signature being examined with the one from which the copy was obtained. Facsimiles are usually made photographically and using a scanner. Signatures applied in facsimiles have a stroke microstructure specific to rubber, polymer or metal cliches. Many signs of this type of signature forgery can be detected when examining a document using a magnifying glass or microscope. In all cases of examination of a signature, it is compared with samples of the signature of the person on whose behalf it was executed. Recently, electronic digital signatures have become widespread. Legal justification for the possibility of introducing the system electronic signature defined in Article 434, paragraph 2 of the Civil Code of the Russian Federation. There is a federal law dated January 10, 2002 N 1-FZ "On electronic digital signature", however, the mechanism for applying this law has not been sufficiently developed to date.
In fact, an electronic digital signature is computer program, which encrypts the document and adds the signature owner's data to it. This ensures that the signature is inextricably linked with a specific document. In addition, due to the properties of the digital signature itself, its owner will not be able to refuse the fact of signing. An electronic signature requires two keys, which are stored in the form of a file or on a special device. The first key is private. It is kept strictly confidential by the owner of the signature. And the second key is open. It is publicly available and is given to those who need to verify the validity of the signature - tax office, business partners, banks. To use the digital signature, you must have both keys. They are issued by certification centers that are licensed to issue programs for installing digital signatures. It is impossible to forge an electronic signature without a “private key”. According to paragraph 1 of Article 4 of the Law of January 10, 2002 N 1-FZ “On Electronic Digital Signature”, the status of a digital signature is the same as a handwritten signature on a document
To form a system of contractual relations using an electronic signature, the parties are required to sign an agreement on sharing electronic signature systems.
Electronic digital signature tools are certified by special organizations (the State Technical Commission), which guarantee that for a certain time the electronic document cannot be changed or the signature cannot be “forged.” The period of such guarantees is short - no more than 10 years. After this period, the document must be re-signed or receive additional confirmation of its authenticity and reliability. Based on the above, we can recommend that entrepreneurs, when drawing up cash, bank documents, bills, contracts, sign by writing their last name in full, which is quite difficult to forge.
IN practical activities entrepreneurs unconditionally trust the seals and stamps on the document. When analyzing the good quality of a document, you should pay attention to the seal so that there is no doubt about the authenticity of the seals and stamps. There are the following main ways to falsify a seal:
- drawing a seal on the document itself;
- obtaining an impression using a homemade cliche;
- copying a genuine print onto a fake document.
Drawing an image of a seal or stamp on a document is the most in a simple way fakes. It has the following characteristics: non-standard font and uneven placement of text, asymmetry of letters, words and lines, distortion of drawings (coat of arms, emblems), the presence grammatical errors in the text, its incorrect semantic content, traces of preparation of the print (punctures of paper from a compass, remains of pencil strokes).
When imprinting a seal or stamp using a homemade cliche (made of rubber, linoleum, wood, etc.) assembled from typographical types, remains characteristic features: non-standard font, unequal sizes of letters and spacing between them, lack of cutoffs in letters, mirror image of letters and characters, uneven distribution of dyes in the print, tortuosity in the thickening of strokes, broken lines of lines. If the print is made with a handicraft fake typesetting or a cut-out cliché, the letters are not oval, but angular, with extra lines of strokes, displaying the texture of the material, and the unevenness of the print is also noticeable.
One of the "traditional and historical" methods is to copy a seal impression onto a fake document using a boiled egg or cut in half raw potatoes, which is quite easy to identify by carefully viewing the document. In order to hide the forgery, a print made by a different organization than the one where the document was issued is shifted, smeared, so that it cannot be read.
If a seal impression is transferred to a document using copying equipment or scanning, then a fake can be detected during inspection reverse side document pages. As a rule, there is no penetration of the printing dye into the paper structure.
Falsification of printing clichés using the synthesis of computer and photopolymer technologies poses a danger. Another phenomenon is no less dangerous: the so-called self-typed stamps. You can buy a set of them at a regular stationery store. By purchasing such a set, you can make a seal of any organization, including a stamp. Impressions of a false seal made by the last two methods indicated cannot be recognized if the genuine seal is not equipped with modern methods protection.
More and more wide use receive operational means of communication, in particular fax. It is used to send faxes. Fax is a document received using a special device via telephone communication channels. A fax is a copy of a transmitted document. All types of documents can be transmitted by fax. If received faxes contain important information and are intended for long-term use, it is recommended to copy them, since fax paper is not durable. However, the entrepreneur must remember that this type of communication is used only for the transmission of operational information, since documents transmitted by fax do not have confirmation of their authenticity (in rare cases, a document transmitted by fax can be accepted for accounting when there is precise confidence in that its original was sent by mail or courier.
When accepting primary documents and checking them, first of all, the entrepreneur must remember the requirements and rules for the preparation of documents that provide them legal force. To comply with the law established rules and requirements, we will draw up a memo from which the entrepreneur will be able to determine what errors the document being checked contains, the composition of the details, whether there are corrections, etc. (see table 3).
Table 3
Memo for entrepreneurs on establishing the good quality of documents
Requirements for primary accounting documents |
Implementation methods |
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Source documents should be easy to check |
The document must be completed clearly, legibly, unambiguously and using the state language. |
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Primary documents must have legal force, i.e. contain a number of mandatory details, there may be additional details |
Mandatory details are provided for in paragraph 2 of article 9 Federal Law RF No. 129-FZ "On Accounting": name of the document, form code, date of preparation, content of the business transaction, meters (in kind, monetary), names of positions responsible for the execution of the business transaction and the correctness of its execution, their signatures. |
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Primary documents must be compiled by means that ensure the safety of records in them for a long time |
Entries in primary documents must be made in ink, paste ballpoint pen, on a typewriter, using computer technology. (it is prohibited to use a simple pencil, ink or red paste). |
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Errors in primary documents are corrected so that the correction can be read; corrections are not allowed in cash and bank documents |
Corrections in cash and bank documents are not allowed. In all other documents, corrections are made as follows: the incorrect information entered into the document is crossed out, and the correct entry is made next to the crossed out; next to the corrections made or in the margins of the document, “Corrected to ....” is written; the person who made the corrections signs this entry and puts the date of the correction; The corrected entry is once again signed by all persons who signed the document before the correction was made. The correction process is always labor-intensive; it is easier to compose the document again. |
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It is not allowed to execute transactions that are contrary to the law and established order handling cash and other valuables |
The document is drawn up at the time of the transaction or, if this is not possible, immediately upon its completion; The document must be signed by authorized persons (the list of persons is established by order of the entrepreneur). |
It should be remembered that responsibility for the accuracy and correctness of documents, their transfer within the established time frame to the accounting department individual entrepreneur are borne by the persons who created and signed these documents. We really hope that the recommendations made will help entrepreneurs when formalizing business transactions and will guarantee their confidence in their own rightness.
Shiryaev S.G., Advisor to the Tax Service of the Russian Federation, 2nd rank
Klimova A.D., Art. VZFEI teacher
For personnel accounting, accruals and payments wages use unified forms of primary accounting documents approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.
Order (instruction) on hiring an employee (form No. T-1)– used for registration and accounting of those hired under an employment contract. Compiled by the person responsible for admission for all persons hired by the organization.
The order indicates the name of the structural unit, profession (position), probation, as well as the conditions of employment and the nature of the upcoming work (part-time, in the order of transfer from another organization, to replace a temporarily absent employee, to perform certain work and etc.).
The order signed by the head of the organization is announced to the employee against receipt. Based on the order, a record of hiring is made in the work book, a personal card is filled out, and the employee’s personal account is opened in the accounting department.
Employee personal card (form No. T-2)- filled out for persons hired on the basis of a hiring order, work book, passport, military ID, graduation document educational institution, state insurance certificate pension insurance, certificates of registration in tax authority and other documents required by law, as well as information provided by the employee about himself.
Staffing table(form No. T-3) – used to formalize the structure, staffing and staffing levels of an organization. The staffing table contains a list of structural units, positions, information on the number staffing units, official salaries, allowances and monthly wages. Approved by order (instruction) of the head of the organization.
Order (instruction) on transfer of an employee to another job (form No. T-5) – used to formalize and record the transfer of an employee to another job in the organization. To be filled out by the employee personnel service taking into account the written consent of the employee, signed by the head of the organization. Based on this order, marks are made in the personal card, personal account, and an entry is made in the work book.
Order (instruction) on granting leave to an employee (form No. T-6) – used for registration and accounting of leave granted to an employee in accordance with the law, collective agreement, regulations organization, employment contract. It is drawn up by a personnel service employee, signed by the head of the organization, and announced to the employee against signature. Based on the order, marks are made in the personal card, personal account and the wages due for vacation are calculated according to f. No. T-60 “Note-calculation on granting leave to an employee.”
Order (instruction) on termination (termination) employment contract with the employee (dismissal) (form No. T-8)– used to formalize and record the dismissal of an employee. It is filled out by a personnel service employee, signed by the head of the organization, and announced to the employee against signature.
Based on the order, an entry is made in a personal card, personal account, work book, settlement is made with the employee according to form No. T-61 “Note-calculation upon termination (termination) of an employment contract with an employee (dismissal).”
Order (instruction) on sending an employee on a business trip (form No. T-9) – used to formalize and record the assignment of an employee on a business trip. To be filled out by a HR employee and signed by the head of the organization. The order for sending on a business trip indicates the names and initials, structural unit, professions (positions) of the travelers, as well as the purposes, time and place of the business trip.
If necessary, indicate the sources of payment for amounts travel expenses, other conditions for sending on a business trip.
Order (instruction) on employee incentives (form No. T-11)– used for registration and accounting of incentives for success in work. It is compiled based on the submission of the head of the structural unit of the organization in which the employee works. Signed by the head of the organization, announced to the employee against receipt. Based on the order (instruction), a corresponding entry is made in the employee’s personal card and his work book.
Time sheet and calculation of wages (form No. T-12) and working time sheet (form No. T-13) - used for timekeeping, control labor discipline and compilation statistical reporting by work. Form No. T-12 is designed to record the use of working time and payroll, and f. No. T-13 – only for recording the use of working time.
Form No. T-13 used in conditions of automated data processing. Time sheet forms with partially filled in details can be created using computer technology. In this case, the form of the report card changes in accordance with the adopted data processing technology.
Timesheets cover all employees of the organization. Each of them is assigned a specific personnel number, which is indicated in all labor and wage accounting documents. The essence of the time sheet is the daily registration of employees’ attendance at work, from work, all cases of lateness and absences, indicating their reasons, as well as hours of downtime and hours of overtime work.
The timesheets are drawn up in one copy by an authorized person, signed by the head of the structural unit and personnel department and transferred to the accounting department.
A note about absences or lateness is made in the time sheet on the basis of the relevant documents - certificates of summons to the military registration and enlistment office, court, certificates of temporary incapacity for work, etc., which employees hand over to timekeepers; downtime is determined based on downtime sheets, and overtime hours are determined based on the lists of foremen.
Accounting for the output of workers in organizations is carried out by foremen, foremen and other workers who are assigned these responsibilities. To account for production they use various shapes primary documents (work orders for piecework, records of work performed, etc.).
Regardless of the form, primary documents contain, as a rule, the following details (indicators): place of work (workshop, site, department); operating time (date); name and category of work (operation); quantity and quality of work; surnames, initials, personnel numbers and categories of workers; time standards and prices per unit of work; the amount of workers' wages; cost accounting codes to which accrued wages relate; number of standard hours for work performed.
Accounting for production, and at the same time the choice of one or another form of primary document, depends on many reasons: the nature of production, features of production technology, organization and remuneration of labor, control system and product quality, availability of production with measuring containers, scales, counters and other measuring instruments .
Completed primary documents for accounting of production and work performed, together with all additional documents (sheets for payment of downtime, for additional payments, marriage certificates, etc.) are transferred to the accountant.
To determine the amount of wages to be paid to employees, it is necessary to determine the amount of employees’ earnings for the month and make the necessary deductions from this amount. These calculations make in the payroll statement (form No. T-49), which, in addition, serves as a document for the payment of wages for the month.
On the left side of this statement, the amounts of wage accruals are recorded by type (piecework, time-based, bonuses and various types of payments), and on the right side - deductions by their types and the amount to be paid. One line is allocated for each employee in the statement.
In some organizations, instead of payroll statements, they use separately pay slips (form No. T-51) and pay slips (form No. T-53).
The payslip contains all calculations to determine the amounts of wages to be paid to employees. Payroll is used only to pay wages. It indicates the surnames and initials of employees, their personnel numbers, amounts to be paid and a receipt for receipt of wages. Payrolls or payrolls that replace them are used for settlements with employees for the whole month.
An advance for the first half of the month is usually issued according to pay slips. The amount of the advance is usually determined at the rate of 40% of earnings at tariff rates or salaries, taking into account the days worked by employees.
If the employee has not received fixed time wages, then after this period the cashier makes a note “Deposited” against the employee’s name, draws up a register of unpaid wages and at the end of the statement indicates the amount of wages actually paid and not received by the employees. Amounts not paid on time are transferred to the bank's current account.
For the amount of wages issued, a expense cash order (form No. KO-2), the number and date of which are indicated on the last page of the statement.
Payroll register (form No. T-53a)– used for accounting and registration of payroll records for payments made to employees of the organization. Maintained by an accounting employee.
Payments that do not coincide with the time of payment of wages (unscheduled advances, vacation amounts etc.) are produced according to consumables cash orders, on which the note “One-time payroll calculation” is made.
Payroll performs several functions - settlement document, payment document and, in addition, serves analytical accounting register settlements with employees regarding wages.
The organization opens for each employee personal accounts (form No. T-54 and T-54a), in which they write necessary information about the employee (marital status, rank, salary, length of service, time of entry to work, etc.), all types of accruals and deductions from wages for each month. From these data it is easy to calculate average earnings for any period of time.
Form No. T-54 used to record all types of accruals and deductions from wages on the basis of primary documents for recording production and work performed, time worked and documents for different types payment
Form No. T-54a used when processing credentials using computer technology.
Note-calculation on granting leave to the employee (form No. T-60)– is intended for calculating wages and other payments due to the employee when he is granted annual paid and other leave.
Note – calculation upon termination (termination) of an employment contract with an employee (dismissal) (form No. T-61) – used to record and calculate wages and other payments due to an employee upon termination of an employment contract. Compiled by a human resources employee. The calculation of due wages and other payments is made by an accounting employee.
To receive an advance for the first half of the month, the following documents are submitted to the bank: a check, a payment order for the transfer of funds to the budget for withheld taxes, for the transfer of amounts withheld under executive documents and personal obligations, as well as for the transfer of payments for social needs (to funds – pension, social insurance, health insurance).
The issuance and transfer of funds from the current account is carried out by the bank, as a rule, on the basis of an order from the account owner (organization) or with his consent (acceptance).
Current account transactions are documented with the following documents:
An announcement for a cash contribution is issued when money is deposited from the cash register to the organization’s current account;
A cash check serves as an order from the organization to the bank to issue the amount of cash specified in the check from the current account;
A settlement check is used to transfer funds from the payer's current account to the recipient's current account;
Payment order. A payment order is a settlement document containing an order from the account owner (payer) to the bank servicing him to transfer a certain amount of money to the recipient's account opened in this or another bank.
Payment orders can be used to: transfer funds for goods supplied, work performed, services rendered; transfers of funds to budgets of all levels; transfer of funds for the purpose of returning/placing credits (loans)/deposits and paying interest on them; transfers according to orders individuals or in favor of individuals (including without opening an account); transfer of funds for other purposes provided for by law or agreement.
Payment orders are used to make payments: for contributions to the budget, with insurance and social security authorities, when transferring wages to employees' bank accounts, when paying off debts, for preliminary and subsequent payment of bills for inventory, work performed and services.
The payment request, in contrast to the settlement check and payment order, is issued by the recipient of the funds (supplier). It is intended for payments for products, works and services.
The organization also periodically receives from the bank an extract from the current account containing the transactions made, turnover and balance.
The statement is accompanied by monetary settlement documents on the basis of which transactions were made on the current account.
Based on the statements, records are kept for current accounts.
Synthetic and analytical accounting of current account transactions.
To generate information about the availability and flow of funds in the currency of the Russian Federation on the organization’s current accounts, the Chart of Accounts provides for account 51 “Settlement Accounts”. The account balance shows the availability of funds in the organization's current accounts at the beginning and end of the month. The debit of the account reflects the receipt of funds to the organization's current accounts. The credit of the account reflects the debiting of funds from the organization's current accounts.
If an organization has several current accounts, analytical accounting for account 51 “Settlement accounts” is maintained for each current account.
Transactions on the current account are reflected in accounting on the basis of bank statements on the current account and monetary settlement documents attached to them.
Bank account statements are issued against a receipt in the organization's personal account to persons having the right of first and second signature, or to their representatives by proxy. At the request of the client, statements can be issued through a P.O. box.
On the day the statement is received, the accountant checks the correctness of the entries in the current account based on the attached documents and enters the corresponding account number in its margins against each transaction. If supporting monetary settlement documents (payment orders, bank memorial orders, etc.) are not attached to the bank statement, then the amounts indicated in it are prohibited from being taken into account.
If an error is discovered in the statement, the client is obliged to notify the bank in writing within 20 days after receiving it.
In case of loss of account statements, a duplicate is issued with the written permission of the bank manager upon application of the client, which explains the reasons for the loss of documents.
A bank statement from a current account replaces the analytical accounting register. Checked and processed statements are the basis for entries in the accounting accounts.
Bank statements must be kept with payment documents about the receipt and expenditure of funds.
Typical accounting entries for accounting of funds in the current account are given in table. 7.2.
Transactions on current accounts are executed in accordance with the Regulations of the Central Bank of Russia dated October 3, 2002 No. 2-P “On non-cash payments in the Russian Federation” (as amended on December 12, 2011).
The current account receives funds for sold products, work and services, credits, loans and other transfers. Almost all payments to the organization are made from the current account, i.e. payment to suppliers, repayment of debts to the budget, social insurance authorities, Pension Fund, receiving money to the cash desk for the payment of wages, travel allowances and business expenses.
To document these operations, the following settlement documents are provided:
ü for cash payments: cash checks and an announcement for cash contributions;
ü at non-cash form settlements: payment orders, payment requests, collection orders.
Announcement for cash payment means an order for an organization to accept cash into its current account, filled out in one copy indicating the source of the contribution of funds (Regulation of the Central Bank of the Russian Federation dated April 24, 2008 No. 318-P “On the procedure for conducting cash transactions and the rules for storage, transportation and collection of banknotes and coins Bank of Russia in credit institutions on the territory of the Russian Federation" as amended on 02/07/2012). The announcement for a cash contribution consists of three parts: ads , compiled by the client (cashier) and remaining in the bank for accounting purposes of received funds; receipts issued by the bank for delivery to the client (cashier); warrants , attached to the bank statement issued to the client (cashier).
The bank issues cash from a current account for wages, benefits, and travel expenses for business needs on the basis of cash checks. Cash check - this is an order to the organization to issue the amount specified in the check in cash from its current account. A check consists directly of a check and a counterfoil. Check books are obtained from the bank upon application of the account holder, checkbook consists of sheets - checks. The cash receipt indicates the amount of money, the recipient, his passport details, special purpose money. Signed by the manager and chief accountant and sealed. On the back of the check you must indicate the purpose of the amounts withdrawn from the account. In some cases, it is possible to cash checks without specifying expense items. If necessary, the bank may request additional documents from the organization confirming the validity of the expense items indicated in the check. Funds received by check go to the organization's cash desk.
The bank carries out transactions for crediting amounts to or debiting from a current account on the basis of written orders from the owners of the current account (cash checks, announcements for cash deposits, payment requests) or with their consent (payment of payment requests from suppliers and contractors).
Exceptions are payments collected in an indisputable manner by decision of the State Arbitration Court, court or financial authorities. In an indisputable manner, payments not made to the state budget on time are written off from the organization’s accounts, off-budget funds, social funds, for customs procedures, payments under executive and equivalent documents.
The bank maintains a personal account under the organization's current account and notifies the organization of all transactions performed with an extract from the personal account. All payment documents on the basis of which funds are written off or credited to the current account are attached to the statement. From the current account, the bank pays the obligations, expenses and instructions of the organization made through non-cash payments, and also issues funds for wages and current business needs. Bills of energy, heat supply and water supply and sewerage organizations are paid without acceptance.
The bank regularly informs the organization that has an account with it about the status of its current account using statements. Every day or at other times established by agreement with the organization, the bank issues to it extracts from its current account with supporting documents attached. The statement indicates the initial and final balances on the current account and the amount of transactions reflected in the account. The accounting department checks the correctness of the amounts indicated in the statement, and if an error is detected, it immediately notifies the bank. Disputed amounts can be protested within 10 days from the date of receipt of the statement. The bank statement is usually processed Chief Accountant, while he checks the attached documents with the extract records. By preserving the funds of organizations, the bank considers itself a debtor of the organizations, its accounts payable. Therefore, the bank records the balance of funds and receipts to current accounts as a loan, and the decrease in its debt, i.e. write-off of cash advances - by debit. When processing statements, the chief accountant must remember this feature and record the credited amounts and the debit balance of current accounts, and write-offs - on the loan.
In order for the bank to meet the organization’s cash needs, the organization fills out cash plan– a document with an approximate indication of the timing and volume of depositing funds into the current account and withdrawing them from the current account. The fact is that the bank must be ready to issue a large sum to the organization, for example, for the needs of paying wages.
