Procedure for opening a current account. Documentation of transactions on the current account. Synthetic accounting of current account transactions. Accounting on special accounts. Documentation of business transactions and recommendations for identifying counterfeit documents

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 on the orders of individuals or in favor of individuals (including without opening an account); transfers 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 for funds in a current account are given in Table. 7.2.

To record personnel, calculate and pay wages, use unified forms of primary accounting documents approved by Resolution 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), probationary period, as well as the conditions of employment and the nature of the upcoming work (part-time, by transfer from another organization, to replace a temporarily absent employee, to perform certain work, etc.) .

The order signed by the head of the organization is announced to the employee against signature. 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, document on graduation from an educational institution, insurance certificate of state pension insurance, certificate of registration with the tax authority and other documents provided for legislation, as well as information provided by the employee.

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 of staff units, official salaries, allowances and monthly payroll. 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. Filled out by a human resources employee, taking into account the employee’s written consent, and 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 of the organization, and 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) of an employment contract with an 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, and 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, the sources of payment for travel expenses and other conditions for sending on a business trip are indicated.

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.

Timesheet for recording working hours and calculating wages (form No. T-12) and timesheet for working time (form No. T-13) - used for timekeeping, monitoring labor discipline and compiling statistical reporting on labor. 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.

Time records 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 output, various forms of primary documents are used (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, 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 wages within the established period, then after this period the cashier makes a note “Deposited” against the employee’s last 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 made according to cash receipts, on which the note “One-time payment of wages” 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 the necessary information about the employee is recorded (marital status, rank, salary, length of service, time of entry to work, etc.), all types of accruals and deductions from wages for each month. Using these data, it is easy to calculate the 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 accounting for production and work performed, time worked and documents for various types of payments.

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 HR 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).

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 of the 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:

1. “Pictorial document” is a document containing information expressed through the image of an object;
2. “Photo document” is a visual document created photographically;
3. "Text document" - a document containing speech information, recorded by any type of writing or any sound recording system;
4. “Written document” is a text document, the information of which is recorded by any type of letter;
5. “Manuscript document” is a written document, in the creation of which writing marks are applied by hand;
6. “Typewritten document” is a written document, during the creation of which writing marks are applied by technical means;
7. “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 of business activity.

	Document	Base
	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 09, 1998 No. 60n “On approval of the Accounting Regulations “Accounting Policy of the Organization” PBU 1/98; clause 12. Article 167 of the Tax Code of the Russian Federation.
	Order on accountable amounts (establishes the circle of accountable persons, the period for which funds are issued, the maximum amount of the 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.”
	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.
	Order on spending funds on entertainment expenses (determines the circle of employees who have the right to spend funds, their amounts, the procedure for execution and the deadline 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.
	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 accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.
	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.” Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88 established unified forms for recording inventory 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 of primary documentation

Standard forms can be purchased in a 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 during 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 signed it with his own hand. The right to carry out certain business transactions is usually included in the job responsibilities of 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.”

Dramatic changes in recent years in the political, economic and social spheres of 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. If an individual entrepreneur accepts fake documents for tax registration, it 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, erasure is the mechanical removal of strokes to change the original content of a 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, seal imprint, supplier's legal address, the text of the document itself, etc.) made using a laser or inkjet printer are counterfeited in this way. 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 addition are the following: 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, breaks in the oval elements of the characters, tortuosity of the line, mirror image of the 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. The legal basis for the possibility of introducing an electronic signature system is 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”, but the mechanism for applying this law has not been sufficiently developed to date.

In fact, an electronic digital signature is a computer program that encrypts a 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 must verify the validity of the signature - the 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 the joint use of the electronic signature system.

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 easiest way to forge it. It is characterized by the following features: non-standard font and uneven placement of text, asymmetry of letters, words and lines, distortion of drawings (coat of arms, emblems), presence of grammatical errors in the text, incorrect semantic content, traces of print preparation (paper punctures from a compass, remains of pencil strokes).

When imprinting a seal or stamp using a homemade cliché (made of rubber, linoleum, wood, etc.) assembled from typographical letters, characteristic features remain: non-standard font, unequal sizes of letters and spacing between them, lack of cutoffs in letters, mirror image 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 raw potato cut in half, which is quite easy to identify by carefully examining the document. In order to hide the forgery, a print made by a different organization than the one where the document was drawn up 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 by examining the back side of the document page. 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. Fake seal impressions made by the last two methods cannot be recognized unless the genuine seal is equipped with modern security methods.

Operational means of communication, in particular fax, are becoming increasingly widespread. 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 execution of documents that ensure their legal force. To comply with legally 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
	Source documents should be easy to check 1. in form; 2. arithmetically; 3. to the point.	The document must be completed clearly, legibly, unambiguously and using the state language. The abbreviations used when filling out the document must be generally accepted and do not allow for double meaning.
	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 clause 2 of Article 9 of the Federal Law of the Russian Federation No. 129-FZ “On Accounting”: name of the document, form code, date of preparation, content of the business transaction, meters (natural, monetary), names of positions responsible for the business transaction and the correctness of its design, their signature.
	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, ballpoint pen, on a typewriter, or using computer technology. (it is prohibited to use a simple pencil, ink or red paste).
	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.
	It is not allowed to execute transactions that contradict the law and the established procedure for handling funds 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 authenticity and correctness of documents and their transfer within the established time frame to the accounting department of an individual entrepreneur lies with 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

Reception and issuance of money or non-cash transfers are carried out by the bank on the basis of documents of a special form approved by it. Of these, the most common are: announcement for a cash contribution, check (cash), payment order, settlement check, payment request - order.

An announcement for cash deposits is issued when cash is deposited into the current account. The announcement consists of three parts. The upper part remains in the bank, the middle part (receipt) is given to the cashier. The lower part of the advertisement (order) is also returned to the cashier, but only after the bank has carried out the corresponding operation and together with the bank statement.

Each of the three parts is marked with: the date from whom the money was received, the recipient's bank and the recipient, the purpose of the contribution. In the upper right corner of the first and second parts, the current account number and the amount are indicated in numbers. The same amount is written in words in the following order. The entry must begin close to the beginning of the space allocated for it with a capital letter. The remaining spaces on the field should be crossed out with a horizontal line.

The third part is filled out a little differently. In the order you need to indicate the code of the recipient bank and the amount of the loan (in the current account this amount will be debited, and in the bank - as a loan).

To receive cash, you must obtain a checkbook from the bank, for which you must fill out an application in the prescribed form.

Bank employees check the correctness of filling out the application, the consistency of the seal and signatures, put the details on the checks (name of the owner, current account number), write down the check numbers on the card with sample signatures of the client. The checkbook is issued from the bank's cash desk against a receipt on the application. If the check book is not received within 30 days, it will be cancelled.

A cash check pays money to the person named on the check. The chief accountant is not supposed to receive money by check, but if there is no other employee, then this must be confirmed by the corresponding inscription of the account owner on the card.

A cash check is an order from an enterprise to a bank to issue from the enterprise's current account the amount of cash indicated in it, necessary for the payment of wages, benefits or pensions, travel expenses, and expenses for business needs.

Settlement documents must meet the requirements of established standards and contain:

• - name of the settlement document;
• - number of the payment document, day, month, year of its issue;
• - number and name of the payer’s bank;
• - name of the payer, his bank account number and taxpayer identification number (TIN). (TIN is indicated before the name of the payer);
• - name of the recipient of funds, his bank account number, taxpayer identification number. Name of the recipient bank (not indicated on the check), number of the recipient bank;
• - purpose of payment (not indicated on the receipt);
• - payment amount, indicated in numbers and words;
• - the signature of the enterprise on the first copy of the payment document, regardless of the method of its production; a seal impression is also affixed to the first copy of the document.

Payment documents are accepted by the bank for execution if there are signatures of officials who have the right to sign to carry out settlement and monetary transactions on bank accounts.

Payment documents for transactions carried out by branches, representative offices, departments on behalf of a legal entity are signed by persons authorized by this legal entity.

Payment documents for transactions carried out by an entrepreneur without forming a legal entity are accepted for execution if there is one signature on them, indicated on the card, with a sample signature, without a seal.

Payment documents are accepted for execution regardless of their amount.

Payment orders, payment requests-orders are issued using technical means in one go using a carbon copy or by reproducing the originals in the number of copies required for all parties involved in the settlements.

Checks are written by hand using ink or ballpoint pen.

Blots and erasures in settlement documents are not allowed.

Money orders represent an order from an organization given to the bank to transfer the corresponding amount from its current account to the current account of a supplier, financial authority or other organization. Payment orders can be local (when the accounts of the recipient and the payer are in the same bank), same-city (when they are in the same city, but in different banks) and non-resident (when the payer and recipient are in different cities). Nonresident payment orders can be postal or telegraphic.

A type of payment orders are payment requests - orders. They contain the supplier’s requirement to the buyer to pay for the goods and services received in accordance with the settlement and shipping documents sent to the payer’s bank.

Payment of payment requests - orders can be carried out with or without acceptance.

The emphasis in the calculations means the payer's consent to payment. Acceptance of requirements can be subsequent or preliminary.

With preliminary acceptance, the bank debits funds from the payer’s account if he does not refuse acceptance within the prescribed period. With subsequent acceptance, the payer's bank pays the payment request immediately after its receipt. If the payer refuses to accept within the established period, the bank immediately restores the payment amount in the payer’s account and debits it from the recipient’s account. The bank accepts subsequent refusals to accept non-resident and same-resident claims within three working days after the request is received by the payer’s bank.

The requirement is presented to the bank in triplicate for non-resident payments, and in four copies for same-resident payments.

The payer has the right to refuse to accept the invoice for the full amount in cases where the supplier ships products that were not ordered, of poor quality, non-standard, incomplete, early delivery of goods or early provision of services, etc. Partial refusal of acceptance may occur if the supplier violates prices, discounts, or makes arithmetic errors in a request or in a shipping document, receipt of a part of unordered, substandard, non-standard products, etc.

For an unjustified refusal to accept a decision of an arbitration court, the buyer may be held financially liable.

If the payment request-order is accepted, the buyer's bank branch notifies the supplier's bank branch of the buyer's payment of the settlement document. The payment amount is credited by the supplier's bank branch to the supplier's current or other account.

Scheme of document flow when calculating payment requests using preliminary acceptance.

The advantage of the acceptance form of settlements with payment requests is that it allows the payer to control the supplier’s compliance with the conditions stipulated by the contracts. Its disadvantage is the relatively slow receipt of funds to the supplier's account (3 days for acceptance and double postal mileage).

Settlements with payment requests-orders can be carried out without their acceptance. For example, claims for gas, water, electricity and heat, sewerage, telephone use, postal and telegraph and some other services are paid from the payer’s accounts without acceptance.

The letter of credit form of payment is used in two cases: when it is established by the contract, and when the supplier transfers the buyer to this form of payment in accordance with the provisions on the supply of industrial and technical products and consumer goods.

The peculiarity of the letter of credit form of payment is that payment of payment documents is made at the location of the supplier immediately after shipment of the products.

A letter of credit is an order from a branch of the buyer's bank to a branch of the supplier's bank to open a special letter of credit account for immediate payment to the supplier on the terms specified in the letter of credit application and within the amount specified in the application.

Each letter of credit is intended for settlements with only one supplier and is issued for the period specified in the agreement, which can be extended by agreement of the supplier and buyer.

Payment under the letter of credit is made during its validity period at the supplier's bank in the full amount of the letter of credit or in parts against the registers of accounts and transport or acceptance documents submitted by the supplier certifying the shipment of the goods. Registers of accounts must be submitted by the supplier to the bank institution servicing him, as a rule, the next day after shipment (release).

The letter of credit is accounted for on account 55 “Special accounts in banks”, subaccount 1 “Letter of credit”.

A letter of credit can be issued at the expense of one’s own funds and at the expense of a bank loan. In the first case, the issuance of a letter of credit is documented using the following accounting entry:

Debit account 55 “Special accounts in banks”, subaccount 1 “Letters of credit”, Credit account 51 “Current account”.

When a letter of credit is issued against a bank loan, the following entry is made:

Debit account 55 “Special accounts in banks”, subaccount 1 “Letters of credit”, Credit account 66 “Settlements on short-term loans and borrowings”.

Payment of supplier invoices from a letter of credit account is recorded using the following entry:

Debit account 60 “Settlements with suppliers and contractors”, Credit account 55 “Special accounts in banks”, subaccount 1 “Letters of credit”.

The balance of the unused letter of credit is returned to the buyer company and credited to the current account if the letter of credit is issued at the expense of one’s own funds, or transferred to repay the loan debt if the letter of credit is issued at the expense of a bank loan.

The disadvantages of the letter of credit form of payment include the freezing of buyer funds for the period of validity of the letter of credit until its actual use, as well as the possibility of delaying the shipment of products by the supplier until the receipt of the letter of credit. At the same time, it guarantees immediate payment of supplier invoices and promotes compliance with settlement and payment discipline.

A settlement check contains a written order from the account owner (check drawer) to the bank servicing him to transfer the amount of money indicated in the check from his account to the account of the recipient of the funds (check holder). In recent years, this form of payment has been increasingly used in single-city settlements (especially for settlements with transport organizations).

There are checks from limited and non-limited check books. Limited checkbooks are issued for settlements with only one supplier or contractor. The limit amount and validity period of the book should be limited.

Upon receipt of goods (provision of services), the payer writes out a check from the book and transfers it to the representative of the supplier or contractor, who becomes the check holder. The check holder presents the issued check to his bank office, usually the next day from the date of issue, for crediting the money to his current account.

The deposit of funds when issuing check books from the payer is accounted for in account 55 “Special accounts in banks”, sub-account 2 “Check books” from the credit of accounts 51 “Current account”, 66 “Settlements for short-term loans and borrowings”. As debts are paid by checks, they are written off from the credit of account 55 to the debit of account 76 “Settlements with various debtors and creditors” and other similar accounts.

Payments in the order of scheduled payments are made in cases where stable economic and settlement relations have developed between suppliers and buyers, and deliveries are regular. The essence of this form is that the buyer pays for incoming goods in equal amounts within the time limits established by the agreement between suppliers and buyers (usually no less than 5 days later). Payment documents for this form of payment can be issued both by the recipient (payment requests-orders) and by the payer (orders, checks). The parties periodically clarify the status of settlements and recalculate based on the actual supply of goods.

Buyers reflect settlements in the order of scheduled payments on account 60 “Settlements with suppliers and contractors”, suppliers - on account 62 “Settlements with buyers and customers”.

Revenue received in the order of scheduled payments is recorded as follows:

Debit of account 51 “Current account”, Credit of account 62 “Settlements with buyers and customers”.

There is such a form of settlements as settlements based on the offset of mutual claims. With this form of settlement, mutual claims and obligations of debtors and creditors to each other are repaid in equal amounts and only the difference is paid in the prescribed manner.

Mutual settlements can be one-time or permanent, between two organizations or a group of them. The terms and procedure for settlements are established by agreement of the parties between the organizations in agreement with the establishment of the bank. current account accounting entry

The enterprise periodically (daily or at other times established by the bank) receives an extract from the current account from the bank, i.e. a list of transactions performed by him during the reporting period. Attached to the bank statement are documents received from other enterprises and organizations, on the basis of which funds were credited or written off, as well as documents issued by the enterprise.

An extract from the current account is the second copy of the personal account of the enterprise opened for it by the bank. By preserving the funds of enterprises, the bank considers itself a debtor of the enterprise (its accounts payable), therefore it records the balances of funds and receipts to the current account as a credit to the current account, and the decrease in its debt (write-offs, cash advances) - as a debit. When processing statements, the accountant must remember this feature and record the credited amounts and the debit balance of the current account. And write-offs are on the loan. An extract from a current account has certain indicators, some of which are coded by the bank, and the same codes are used by enterprises.

Financial transactions of the enterprise, documented by payment and other bank settlement documents, are coded in the statement, i.e. receive the code (digital code) set for this operation:

• 01 - payment order;
• 02 - payment request - order;
• 03 - cash check (receipt of cash from a current account to the cashier)
• 04 - settlement check;
• 05 - letter of credit;
• 06 - memorial order;
• 07 - loan repayment;
• 08 - issuance of a limit checkbook;
• 09 - bank order to regulate special loan accounts and accounts for payment documents in transit;
• 10 - write-off of interest on the loan received.

The bank statement replaces the analytical accounting register for the current account and at the same time serves as the basis for accounting records. All documents attached to the statement are canceled with the “cancelled” stamp. Amounts erroneously credited or written off from the current account are accepted into account 76 “Settlements with various debtors and creditors” subaccount 2, and the bank is immediately notified of such amounts in order to make corrections. In subsequent statements, the bank makes corrections, and in the accounting records of the enterprise, the debt is written off.

In the fields of the verified statement against the amount of transactions and in the documents, the codes of the accounts corresponding to account 51 “Current Account” are indicated, and the documents also indicate the serial number of its entry in the statement. This data is necessary for monitoring the movement of funds, automating accounting work, certificates, checks and subsequent storage of documents. Verification and processing of statements must be carried out on the day they are received.

The statement received from the bank is checked and processed: all supporting documents are selected, corresponding accounts (codes) are entered, and for expenses on the maintenance and operation of machinery and equipment, general production and general business distribution costs, settlements with the budget and others, in addition, item codes are entered . This is necessary because analytical accounting for many estimates is organized by item. The grouping of amounts by item is carried out in sheets - transcripts, which are opened monthly in the context of accounts, workshops and are filled out according to the documents for the corresponding order journals.

All operations related to the receipt, movement and release of materials must be documented in primary documents. Rationally developed primary documentation for accounting for materials makes it possible to obtain the necessary information for the operational management of the enterprise and carry out preliminary, current and subsequent control over their use.

Documentation of receipt of materials. The procedure for documenting depends on the sources of their receipt, delivery methods and place of receipt of products.

The main sources of raw materials are industrial and agricultural enterprises (direct producers of products), trade and intermediary organizations, citizens, accountable persons (procurers) purchasing materials on a cash basis.

Reception of materials is carried out in accordance with the production program of the enterprise on the basis of business agreements with product suppliers.

Monitoring the implementation of the logistics plan, the timely receipt and receipt of materials is the function of the logistics department. For this purpose, the department keep a log of operational records of the implementation of supply contracts. It notes the fulfillment of the terms of the supply agreement regarding the range of materials, their quality, price, shipment time, etc. Accounting controls the organization of this operational accounting.

Accounting

Delivery of materials to the enterprise can be carried out both at the initiative of the supplier - centralized delivery, and at the initiative of the enterprise itself - pickup. In all cases, suppliers send settlement and payment documents for shipped materials: invoices, waybills, payment requests, orders, etc. They must be accompanied by documents describing both the quantity of materials (packing labels, specifications, invoices, plumb lines), and quality (certificates, quality certificates, etc.). Documents received from suppliers after verification and registration in the procurement department, in incoming cargo logbook transferred to the company's accounting department for payment.

When shipping materials at the initiative of the supplier by rail, air and water transport, the transport organization notifies the enterprise of the arrival of the cargo at its address.

To receive goods, the freight forwarder or other person with whom the production enterprise has entered into an agreement on liability is issued order to receive cargo And power of attorney, which, as a strict reporting document, is registered in a special journal.

Cargoes are issued to a representative of the manufacturing enterprise after presenting him with a power of attorney and invoices for payment for the services of the transport organization. Then he is given invoice to receive cargo from the warehouse of a transport organization. Upon receipt of the cargo, he signs road record And waybill. The recipient first checks the integrity of the seals and imprints on them, the condition of the car (container), the number of seats and the condition of the packaging of materials.

If damage to the wagon (container) or packaging is detected, as well as a shortage of seats, the cargo is checked. Identified shortages and damage to material assets are documented commercial act in triplicate, on the basis of which a claim is subsequently made against the transport organization. If the shortage does not exceed the limits of natural loss en route, this is recorded in the waybill.

The forwarder delivers the accepted cargo to the warehouse of the manufacturing enterprise and hands it over to the manager, who checks the compliance of the quantity and quality of materials with the supplier’s invoice data. Accepted materials are drawn up receipt orders, or

Chapter IV. Materials accounting

invoices. The receipt order (invoice) is signed by the warehouse manager and the forwarder.

If there are no discrepancies between the supplier’s data and the actual data, the posting of materials is permitted without issuing a receipt order. In this case, a stamp is affixed to the supplier’s document, the imprints of which contain the main details of the receipt order (invoice). At the same time, the number of primary documents is reduced.

In cases where the quantity and quality of materials arriving at the warehouse do not correspond to the supplier’s invoice data, the materials are accepted by a commission and formalized materials acceptance certificate in duplicate, which serves as the basis for making claims to the supplier. The commission must include a representative of the supplier or an uninterested organization. An act is also drawn up when accepting materials received by the enterprise without a supplier’s invoice (uninvoiced deliveries).

When delivering materials centrally by road, they are received at the warehouse of the manufacturing enterprise. In this case, the supplier issues a consignment note in four copies: the first serves as the basis for writing off valuables from the shipper; the second - for the receipt of materials by the recipient; the third - for settlements with the motor transport organization (is an attachment to the invoice for payment for the transportation of valuables); the fourth - to account for transport work (attached to the waybill). The consignment note is used as a receipt document for the buyer if there are no discrepancies between the quantity of goods received and the invoice data. If there is such a discrepancy, a report is drawn up.

Reception of materials is possible directly at the supplier’s warehouse (pickup). In this case, the representative of the production enterprise is required to present a power of attorney and a document confirming his identity. When releasing materials, a power of attorney is selected, and the representative is given the necessary accompanying documents (invoices, invoices, certificates, etc.).

Reception of agricultural products and raw materials into the warehouse from direct producers (peasant and farm enterprises), as well as from citizens, is issued with acceptance receipts. If necessary, laboratory tests are carried out.

Materials can come from enterprises in other sectors of the economy (trade, procurement, etc.). If the activities of these

Accounting

enterprises are accounted for on the same balance sheet as the manufacturing enterprise, then receiving materials from them does not require settlement transactions; it is drawn up either with expenditure or receipt invoices (orders).

Receipt of materials of own production, production waste and others to the warehouse of a manufacturing enterprise is documented with invoice requirements. Materials received from the dismantling and dismantling of buildings and structures are accounted for on the basis of an act on the recording of material assets received during the dismantling and dismantling of buildings and structures.

Documentation of consumption and other disposal of materials. Materials from warehouses are released to production shops for the manufacture of products and for various economic needs, as well as for external sales.

The procedure for documenting the issue of materials depends primarily on the organization of production, the direction of consumption and the frequency of issue.

Release into production means the transfer of materials for the manufacture of products, performance of work or provision of services. The release of materials to shop storerooms is considered as an internal movement of materials. In the absence of storerooms, the release of materials from central warehouses is considered a production expense.

The release of materials for production and other needs is documented using limit cards, invoice requirements, picking lists, cutting cards, etc.

The limit card is issued by the planning department or supply department in two copies, usually for a period of one month. They indicate: the type of operations; number of the warehouse issuing materials; recipient workshop; cost code; name and nomenclature number of materials sold; unit of measurement and limit for monthly consumption of materials, which is calculated in accordance with the production program for the month and current consumption standards. Before the beginning of the month, one copy of the limit and intake card is handed over to the structural unit - the consumer of materials, the second - to the warehouse. The storekeeper notes in both copies the date and quantity of materials issued, after which he displays the remainder of the limit according to the item number of the material and signs on the card of the structural unit - consumer of the materials.

Chapter IV. Materials accounting

rials The representative of the structural unit signs (for receipt of materials) on the card located in the warehouse.

At the end of the month, both copies of limit and intake cards are transferred to the accounting department to reflect the consumption of materials on the appropriate accounting accounts. Limit-fetch cards help strengthen control over the release of materials from the warehouse within the prescribed limit and sharply reduce the number of one-time documents. However, with the help of such maps it is impossible to control the use of materials directly in production. For this purpose, other documents and methods are used.

Super-limit release of materials into production, as well as one-time release of valuables inside organization between structural divisions is formalized requirements-invoices. They also formalize operations for the delivery to a warehouse or storeroom of leftover materials unused in production, if they were previously received upon request, as well as the delivery of waste and defects.

When distributing materials to the farms of your enterprise located outside its territory, as well as to third-party organizations, you are issued invoices for the release of materials to the side.

At enterprises where specialization and cooperation of production are developed, when dispensing materials they can be used picking lists. Component products, as a rule, are sold through picking stores, in which these products are pre-selected in quantities corresponding to the production plan. For each type of it, its own statement is issued, according to which components are sold throughout the month. This statement indicates the production plan, the name and item numbers of components, the rate of their consumption per unit of production and the number of sets supplied. In this case, defective parts are replaced in the assembly storeroom without documentation.

In procurement shops of clothing, footwear, engineering and some other industries, they use cutting cards, on which materials are released into production. They record the results of using released materials for each batch. The cutting cards indicate: warehouse number, name and nomenclature number of materials, their quantity, cost code, price and cost, etc. At the end of cutting, the actual number of parts received is noted in the card; consumption of materials according to the norm and actually; the result -

Accounting

cutting data (savings or overruns). These cards are also used as primary documents for recording the production and release of new products.

Due to the large number and variety of primary documents, processing the release of materials requires a lot of time. Therefore, it is important to simplify accounting in this area.

To reduce the number of primary documents, where possible, it is advisable to issue materials directly to warehouse cardboard boxes. In this case, consumable documents for the release of materials are not drawn up, and the operation itself is carried out on the basis of established limits. The fact of receipt of materials is confirmed by the signature of the workshop representative directly on the materials warehouse card.

In small enterprises, where financial responsibility for the safety, movement and use of materials in the warehouse and production workshop is assigned to one person, the movement of materials is not documented. The actual materials consumed by their types are reflected in production acts or reports.