Accounting documents

All economic and financial transactions occurring at a particular enterprise are reflected in material objects with recorded information. These are accounting documents, without which it is impossible to account for any activity. They are the main link in the system of control over the legality of conducting operations, the movement of commodity and material values, the preservation of property, finished products, and the circulation of money.

Timeliness and correctness of their compilation directly affects the overall quality of accounting. Document circulation in accounting is the movement of documents from the beginning of their compilation to the full completion of execution. It is regulated by a special schedule for the compilation and transfer of documentation and depends on the number of heterogeneous transactions produced in the process of economic and financial activity. The more shops, plots, types of products in the enterprise, the greater the number of different documents will be involved in it.

Accounting documents can be of several types: primary (accounting), financial, settlement-monetary, organizational, administrative, statistical. Documents with information recorded in them ensure its accumulation, safety, the possibility of transmission, reusable use. They perform the function of continuous accounting.

The most common accounting documents are:

- statements, incoming and outgoing orders for the payment of money from the cashier's office;

- payment orders ;

- commodity checks, account and income invoices;

- power of attorney, contract;

- accounts;

- Acts of work performed and acceptance-transfer of goods;

- documentation for the issuance of material values;

- orders, orders, acts of audits, explanatory and memorandum notes, minutes of meetings, service letters, acts of commissions.

All of them are different in nature. By signing the accounting documents, each employee assumes responsibility for the correctness of the registration, the expediency of the operation, the reliability of the information reflected in them.

Accounting documents can be divided into 3 groups:

- incoming;

- outgoing;

- internal.

Incoming messages are received in one stream of documents and processed by a special employee. After receiving and verifying the correctness of the preparation and execution (the presence of seals and signatures), they are sorted into unregistered and registered and sent to the appropriate departments. Accounting documents, as a rule, are not registered. Accounting also receives a lot of data from other structural units.

Further processing of information carriers has its own specifics. The received documents are transferred to the employee, for which the relevant work site is fixed (material or financial activity, payroll calculation and others).

The employee checks the completeness and correctness of the processing of the primary document, the accuracy of filling in the details, the legality of the operation, the logical linkage of the indicators. Accepted documents are systematized in chronological order (by dates) and executed with cumulative statements (memorial orders) or in accounting registers.

The order of the form of records of accounting accumulative documents is defined in the accounting instruction.

Registration of organizational and administrative information is carried out according to the rules for drawing up official documents.

Checking and sending outgoing data is done in the general flow through the secretary or office.

When sending, check the correctness of the document (availability of date, seal, signature, all pages, correctness of the addressee).