Forms of primary accounting documents of accounting. Mandatoryness of unified forms of primary accounting documentation

The issue of registration of primary accounting documents is extremely important for business entities. After all, documents drawn up in accordance with the law, in particular, confirm the expenses incurred by the taxpayer for the purposes of calculating income tax, and also prove the validity of applying VAT deductions. Therefore, the use of documents, the forms of which do not meet the established requirements, may lead to adverse consequences for business entities.

1. Drawing up primary accounting documents

In accordance with Part 1 of Art. 9 of Law N 402-FZ, each fact of economic life is drawn up as a primary accounting document. Note that until January 1, 2013, in accordance with paragraph 1 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (hereinafter - Law N 129-FZ), this document was drawn up for each business transaction. However, the concepts of "economic transaction" and "fact of economic life" are not identical.

The fact of economic life is a transaction, event, operation that has or is able to have an impact on the financial position of an economic entity, the financial result of its activities and (or) cash flow (clause 8, article 3 of Law N 402-FZ). Law N 129-FZ did not define the concept of "business operations", but from paragraph 2 of Art. 1 of this Law followed that all operations carried out by organizations in the course of their activities were recognized as such.

Thus, the concept of "fact of economic life" contained in Law N 402-FZ is broader than the concept of "economic transaction", which was used in Law N 129-FZ. And here the main question arises that worries specialists: what facts of economic life can be drawn up by primary accounting documents that are drawn up according to forms independently developed by the organization, and when does the use of unified forms remain mandatory? After all, the resolutions of the State Statistics Committee of the Russian Federation, which approved the unified forms of primary accounting documentation, have not been canceled.

2. Own forms of primary accounting documents

According to part 4 of Art. 9 of Law N 402-FZ, the forms of primary accounting documents used by the organization (with the exception of public sector organizations) must be approved by the head of the organization. At the same time, the specified Law does not require the mandatory use of unified forms. Recall that until January 1, 2013, it was possible to use independently developed forms of primary documents only if the required form was not available in the albums of unified forms of primary accounting documentation (clause 2, article 9 of Law N 129-FZ). However, we note that even when compiling primary documents not according to unified forms, taxpayers managed to defend the legitimacy of recognizing expenses in court (for more details, see the Encyclopedia of Disputable Situations on Income Tax).

When developing your own forms of primary accounting documents, you can take unified forms as a basis by adding or removing some of the details. In addition, it is advisable to use GOST R 6.30-2003 "Organizational and administrative documentation. Requirements for paperwork."

When developing, it should be borne in mind that the primary accounting document must necessarily contain the details listed in Part 2 of Art. 9 of Law N 402-FZ:

Name and date of preparation of the document;

The name of the economic entity that compiled the document;

The value of the natural and (or) monetary measurement of the fact of economic life, indicating the units of measurement;

Signatures, surnames (with initials), as well as positions of the persons who made the transaction, operation and responsible for the correctness of its execution, or persons responsible for the correctness of the registration of the event.

It must be borne in mind that the list of details for individual primary accounting documents can be expanded by other regulations. For example, the requirements for the details of the waybill are contained in the Order of the Ministry of Transport of Russia dated September 18, 2008 N 152, adopted in pursuance of Part 1 of Art. 6 of the Federal Law of 08.11.2007 N 259-FZ "Charter of road transport and urban ground electric transport".

As already mentioned, the head of the organization needs to approve the applicable forms of primary accounting documents (part 4 of article 9 of Law N 402-FZ).

It should also be noted that the primary accounting document can be drawn up in electronic form (part 5 of article 9 of Law N 402-FZ). And as you know, for the exchange of electronic documents, it is necessary that the participants in the electronic document circulation have compatible document formats. Accordingly, when developing your own forms of documents and their formats, it will be difficult to implement electronic document management. Note that on the basis of unified forms, the Order of the Federal Tax Service of Russia dated March 21, 2012 N MMV-7-6 / [email protected] the recommended formats for widely used documents were approved: a consignment note (TORG-12) and an act of acceptance and delivery of works (services). In electronic form, these documents can be transferred to the tax authority (to confirm expenses for the purpose of calculating income tax and for other purposes at the request of the inspection) and counterparties.

3. Unified forms of primary accounting documents

Since January 1, 2013, there is no requirement to use unified forms when compiling primary accounting documents in Law N 402-FZ, but their use is customary for many business entities. In addition, independent development of forms of documents other than unified ones requires time, special knowledge and additional costs for setting up software for new forms, and the use of such forms can cause difficulties in working both within the organization and with counterparties.

Law N 402-FZ does not contain a ban on the use of unified forms, therefore they can still be applied by approving such a decision in the accounting policy or by a separate order of the head.

In addition, it is quite risky to refuse to use all unified forms.

In Information N PZ-10/2012, the Ministry of Finance of Russia noted that the forms of primary accounting documents established by the authorized bodies in accordance with other federal laws and on their basis (for example, forms of cash documents) remain mandatory.

Indeed, the Regulation on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation (approved by the Bank of Russia on October 12, 2011 N 373-P) provides for the use of the following unified forms:

Incoming and outgoing cash orders (forms N KO-1 and KO-2);

- (form N KO-4);

Book of accounting for funds received and issued by the cashier (form N KO-5);

Settlement and payroll and payrolls (forms N T-49 and T-53).

These forms are approved by the Decrees of the State Statistics Committee of the Russian Federation of August 18, 1998 N 88, of January 5, 2004 N 1.

Note that these are not all unified forms, which are mandatory for use in 2013, despite the freedom to develop their own forms.

In addition, the non-use of unified forms of documents when accounting for labor and its payment may lead to undesirable consequences for organizations. The next section of this special issue is devoted to the application of these forms.

There are other mandatory forms of primary documents. However, the requirement contained in Part 4 of Art. 9 of Law N 402-FZ, general: the form must be approved by the head of the economic entity. Therefore, in order to avoid disagreements with regulatory authorities, it is better to approve the use of unified forms by order of the head or provide for in the accounting policy.

4. Features of the use of unified forms of primaryaccounting documents for the accounting of labor and its payment

Special attention should be paid to the issue of using unified forms for registration of events that occur in the field of labor relations (hiring an employee, granting him leave, etc.).

According to Rostrud, after the entry into force of Law N 402-FZ, that is, from January 1, 2013, non-governmental organizations have the right to use the forms of primary accounting documents developed by them independently (Letter dated February 14, 2013 N PG / 1487-6-1) .

As an example, Rostrud mentions the employee's personal card (form N T-2) and notes that the primary accounting document must contain all the mandatory details established by Part 2 of Art. 9 of Law N 402-FZ. The form of the employee's personal card (form N T-2), as well as other unified forms of primary accounting documents for accounting for labor and its payment, was approved by Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1 (hereinafter referred to as Resolution N 1).

At the same time, it must be taken into account that the requirements for the use of this unified form for maintaining military records are established by paragraph 27 of the Regulations on military registration (approved by Decree of the Government of the Russian Federation of November 27, 2006 N 719 in accordance with paragraph 6 of article 8 of the Federal Law of March 28, 1998 N 53-FZ "On military duty and military service").

Considering the issue of processing primary documents when sending an employee on a business trip, the Ministry of Labor of Russia in Letter No. 14-2-291 dated February 14, 2013 noted that the relevant documents (in particular, a travel certificate) must be drawn up in the forms approved by Resolution No. 1.

The Ministry of Finance of Russia in Information N PZ-10/2012 indicated that from January 1, 2013, the forms of primary accounting documents established by the authorized bodies in accordance with other federal laws and on the basis of such laws remain mandatory for use.

In addition, it should be noted that the requirements for primary accounting documents contained in Art. 9 of Law N 402-FZ, can only be partially applied to documents used to process events in the field of labor relations. So, in part 5 of Art. 9 of Law N 402-FZ provides for the possibility of compiling a primary accounting document in electronic form. At the same time, the Labor Code of the Russian Federation and other normative legal acts containing labor law norms do not allow such a possibility. For example, in par. 3 clause 26 of the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749, expressly states that the employee's report on the work performed on a business trip is submitted to the employer in writing. Unified forms of a job assignment, a report on its implementation and a travel certificate are also contained in Resolution No. 1.

In view of the foregoing, it can be concluded that the execution of documents using independently developed forms for recording labor and its payment may cause claims from the inspection authorities, since the new form may not take into account (not fully take into account) the requirements of labor legislation for a specific document.

For example, it should contain columns in which it is necessary to enter information about the work performed, transfer to another permanent job and dismissal (clause 12 of the Rules for maintaining and storing work books, preparing work book forms and providing employers with them, approved by the Decree of the Government of the Russian Federation of 04/16/2003 N 225). At the same time, this information is not included in the list given in Part 2 of Art. 9 of Law N 402-FZ.

Thus, with regard to the preparation of documents on accounting for labor and its payment, it is currently more expedient for organizations to use the unified forms approved by Resolution No. 1. And, as already noted, the use of these unified forms in accordance with Part 4 of Art. 9 of Law N 402-FZ must be approved either by a separate order of the head of the organization, or by an annex to the accounting policy.

What documents belong to the primary, every accountant should know. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of the implementation of operations of an economic nature. A novice specialist in the field of accounting needs to figure out what it is, why primary documents are needed, how to compile and store them. Otherwise, problems with regulatory authorities will not be avoided.

Legal entities and private entrepreneurs can transfer funds to each other only on the basis of certain primary documentation. It is assumed that the primary is drawn up even before the business transaction has taken place, however, the legislation does not exclude the possibility of drawing up the completion of the transaction, however, there must be good reasons for this.

Both primary and consolidated accounting documents should include details: name of the form; the date and place where it was drawn up; the full name of the company that prepared it; what accounts are used to transfer funds; full name of the responsible official, etc.

What are they needed for

Primary documents (PD) are a mandatory component of accounting. They are compiled in the course of business transactions and serve as evidence that such transactions have been completed. When conducting a transaction, a different number of primary documents may be involved: it depends on the specifics of its conduct.

The list of operations that must be carried out during the transaction:

1. Signing a contract with the recipient. If it is permanent, you can sign one contract for several transactions, however, in this case, you should immediately discuss the terms of work, the sequence of settlement operations and other nuances.
2. Issuing invoices for payment.
3. Direct payment, the confirmation of which is a cash receipt (or sales receipt), if it is a cash payment, or payments, if the money is transferred by bank transfer.
4. When the goods are shipped, the contractor hands over the invoice to the client.
5. After the provision of services in full, the contractor must receive a certificate of completion from the client

Existing species

There are 6 main types of PD accounting, which are used most often in various transactions:

List of primary accounting documents

So, the list of primary accounting documentation looks like this:

The definition of the concept of “primary accounting document” is given by Article 60-1 of the Russian Tax Code: primary documents are documented evidence that a transaction has been completed or there is an event that gives the right to perform it. Such documents may be in paper form or electronically. Accounting is carried out on the basis of such documentation.

Article 60-2 provides the forms of such documents and the requirements that are put forward for their execution.

Another normative act, which defines primary documentation, as well as defines its forms, is the law on accounting and financial reporting.

Russia is a country where accounting and taxation legislation changes periodically. Considering the fact that the forms can be changed or supplemented, it is necessary to keep track of what changes are approved by various government agencies, including the Ministry of Finance. So, for example, at the beginning of 2019, the form of an accounting statement was approved, which previously had an arbitrary form.

The Code of Administrative Offenses provides for a number of sanctions for the absence of primary documents in the organization, they are defined in Article 276 of the Code.

General instructions for use

PD are the basis for starting accounting for certain transactions and making entries in the accounting register. Such a document acts as written evidence of the fact that a business transaction has been completed.

Those primary accounting documents, the forms of which are not officially approved, are approved by the head of the organization, issuing an appropriate order. They must contain all the mandatory details that are provided for by law.

Such documentation must be prepared on paper and supported by the signature of the person who drew up the document. If an electronic document is used, it must be signed with an electronic signature.

Unified forms of PD are not rigorous for use. The exception is cash documents that are approved by authorized structures.

The PD form must contain the following mandatory data:

• Title of the document;
• the exact date of the operation;
• what is the economic operation in physical and value terms;
• the name of the structure that makes up the document;
• information about the persons who are responsible for ensuring that the document is executed correctly.

Such documents are divided into the following groups:

• payroll accounting;
• accounting for cash transactions;
• fixed assets accounting;
• accounting for construction and repair work.

Filling rules

Reporting documents should be drawn up neatly and clearly.

Fundamental rules:

• it is allowed to use ballpoint and ink pens, you can use computers and a typewriter;
• it is necessary to draw up such documentation at the moment when the transaction is only planned;
• it is allowed to draw up documents after the operation, if there are objective reasons for this;
• the document reflects all possible details;
• in the absence of any information, you can put dashes.

In 2019, standard forms are used to prepare the PD. Documents are divided into external and internal.

The first organization receives from outside: from state institutions, higher organizations, banking structures, tax authorities, etc. Examples of external documents: invoices, payment orders or claims. As for internal documents, they are drawn up directly in the organization.

If the document is filled out incorrectly, the organization will experience difficulties in determining the tax base, and this may lead to disagreements with the tax service.

Content Correction

It happens that even an experienced accountant who has drawn up a document more than once makes a mistake. It is possible to correct it only when the document was not reflected in accounting, that is, it was not carried out. It must be remembered that making corrections with a stroke is unacceptable.

Only the following three methods can be used:

• additional entry;
• reversal method;
• corrective method.

The latter is applied in the case when an error was made in the accounting register, while it does not apply to the correspondence of accounts. This method is appropriate to use before the balance sheet is drawn up. In this case, the wrong number or other sign must be crossed out with a thin line, and the correct value must be indicated next to it. On the side, indicate - "corrected to believe", and put the date and signature.

An additional entry would be appropriate if the amount of the operation being carried out was underestimated.

The reversal method involves correcting an incorrect entry using a negative number. The wrong figure is indicated in red ink, the correct entry is immediately made, which is done in the usual color.

Clarifications about the act of reconciliation

Reconciliation acts are not legally related to primary documents, therefore they are not regulated by regulatory documents. They display the settlements made for a certain period between companies that have the status of a legal entity, or individual entrepreneurs.

This type of document is used at the initiative of accountants, since with its help it is possible to solve a number of controversial issues, which protects the interests of the organization.

In what cases is it important to draw up an act of reconciliation:

• when the seller has a wide selection of goods;
• in case of granting deferred payments;
• if the price of the product is high;
• if there is a relationship between the parties that is of a regular nature.

This document can be used in court in case of a dispute between the parties.

Shelf life

The provision on the storage of primary documentation is enshrined at the legislative level.

Different types of documents have different storage terms:

All business transactions must be carried out with the execution of primary documents, on the basis of which accounting is maintained.

Accounting documents are classified according to various criteria:

by appointment;

by the volume of transactions reflected in them;

by way of use;

by the number of recorded transactions;

at the place of compilation;

filling method.

Accounting documents by purpose can be divided into groups:

To organizational-managerial documents include orders, orders, instructions, powers of attorney, etc. These documents contain an order, permission, instruction or the right to conduct a business transaction. The information contained in these documents is not entered into accounting registers, since they do not reflect the very fact of the transaction.

To acquittal(executive) documents include invoices, requirements, receipt orders, acceptance certificates, etc. Supporting documents are drawn up at the time of the transaction, reflecting its execution, and represent a source of primary accounting information or the first stage of the accounting process. The information contained in them is entered into accounting registers.

There are a number of documents that combine permissive and exculpatory character, such documents are referred to as combined(payroll, expenditure cash warrant).

Accounting documents filled in by an accountant to justify entries that do not have other documentary evidence. These are various calculations and certificates that play a supporting role and are compiled to facilitate and speed up the work of accounting (accounting certificate for reversing an erroneously made entry; distribution of enterprise profits, general production, general business, non-production expenses, etc.). Information from such documents is also entered into accounting registers.

Unified forms of primary accounting documentation

In accordance with the Law on Accounting and Decree of the Government of the Russian Federation of July 8, 1997 No. 835 “On Primary Accounting Documents”, the State Statistics Committee of the Russian Federation, in agreement with the Ministry of Finance of the Russian Federation and the Ministry of Economy of the Russian Federation, approves albums of unified forms of primary accounting documentation.

The use of unified forms of primary accounting documentation is regulated by the Regulation on Accounting and Reporting in the Russian Federation.

Primary documents are accepted for accounting if they are drawn up according to unified forms approved by the State Statistics Committee of the Russian Federation. The unification of the forms of primary accounting documentation is of great importance for improving accounting, as it establishes and consolidates uniform requirements for documenting the economic activities of organizations, systematizes accounting, excludes obsolete and arbitrary forms from circulation, and contributes to the rational organization of accounting.

The State Statistics Committee of Russia, as necessary, makes changes and additions to the unified forms of primary accounting documentation, and also ensures the further development of unified forms of primary accounting documentation.

The forms of unified documents are adapted for keeping records in the conditions of mechanized processing of accounting data, as well as for manual processing. Duplicate details are excluded in the forms, the areas for the location of indicators to be machine processed are outlined with thickened lines, the formats of forms are used in accordance with GOST 9327-60 - A3 ( 297 x 420); A4 (210 x 297); A5 (148 x 210). The formats of the forms indicated in the albums of unified forms are recommended and may change.

Each of the forms is assigned a code designation according to the All-Union Classifier of Management Documents (OKUD), which is affixed as a separate requisite in the upper right corner of the form.

In unified forms, the organization, if necessary, can make additional details. At the same time, all the details of the unified forms of primary accounting documentation approved by the State Statistics Committee of Russia must be left unchanged, as well as the requirements of the standards for their structure and design. Removal of individual details from unified forms is not allowed. The changes introduced must be formalized by the relevant organizational and administrative document of the organization.

Documents, the form of which is not provided for in these albums, must be approved in the order on the accounting policy of the enterprise and must contain the following mandatory details:

name of the document (form);

form code;

date of compilation;

business transaction meters (in physical and monetary terms);

the names of the positions of persons responsible for the performance of business transactions and the correctness of its execution;

personal signatures and their transcripts.

The forms of such documents may be a separate annex to the accounting policy of the organization for the corresponding year and approved by a separate order (instruction) of the head of the organization.

Primary accounting documents are important both in matters of accounting and in determining the amount of tax liabilities. It is important for a company specialist responsible for compiling primary accounting documents to clearly understand the content and forms of such documents, as well as to know the specifics of maintaining accounting registers.

The role of the primary document in accounting

Primary documents are documents with the help of which the company draws up the economic events that have occurred at the enterprise (clause 1, article 9 of the law “On Accounting” dated 06.12.2011 No. 402-FZ).

The first thing that accountants of any organization should clearly understand is that today there is no specific list of forms of primary accounting documents that is mandatory for all. Any company determines for itself the forms of primary documents, depending on the purpose of their application.

However, for such documents, a list of mandatory details is legally established (clause 2, article 9 of Law No. 402-FZ).

IMPORTANT! The forms used in accounting must be necessarily fixed in the accounting policy of the organization (clause 4 PBU 21/2008, approved by order of the Ministry of Finance of the Russian Federation dated 06.10.2008 No. 106n).

List of possible primary accounting documents

The list of primary accounting documents in 2018-2019 may be as follows:

1. Packing list. This is a document that reflects the list of transferred inventory items. The invoice is drawn up in 2 copies and contains information that is subsequently reflected in the invoice. The waybill is signed by representatives of both parties involved in the transaction, and certified by a seal (if the company uses it in its practice).

1. Record of acceptance. It is drawn up upon completion of certain work (services) to confirm that the result of the work meets the original requirements of the contract.

See an example of such an act.

1. Primary documents of settlement with personnel for remuneration (for example, payroll statements).

For more information about these statements, see the article "Sample filling in the payroll T 49" .

1. Documents related to the presence of OS objects - here the company can draw up such documentation from the list of primary accounting documents:

• The act of acceptance and transfer of fixed assets in the form of OS-1 - upon receipt or disposal of an object that is not related to buildings or structures.

For more information about this act, see the material "Unified Form No. OS-1 - Act of Acceptance and Transfer of OS" .

• If the OS object is a building or structure, then its receipt or disposal is documented by an act in the OS-1a form.

For more details, see the article "Unified form No. OS-1a - form and sample" .

• The write-off of an OS object is formalized by an act in the OS-4 form.

See the material for more details. "Unified Form No. OS-4 - Act on the decommissioning of the OS object" .

• If it is required to document the fact of the inventory, an inventory list of fixed assets is compiled in the INV-1 form.

For more information about such a primary document, see the article "Unified form No. INV-1 - form and sample" .

• If the inventory was carried out in relation to intangible assets, then the inventory will be drawn up in the INV-1a form.

See this in the material "Unified form No. INV-1a - form and sample" .

1. A separate group of primary documents are cash documents. These include, in particular, such a list of primary accounting documents for 2018-2019:

• Incoming cash order.

For more information about its compilation, see the article "How is a cash receipt order (PKO) filled out?" .

• Account cash warrant.

1. Payment order.

Read about the rules for issuing this document.

1. advance report.

1. The act of offsetting mutual claims.

Read about the features of the application of this document.

1. Accounting information.

For the principles of its design, see the material "Accounting certificate for correcting an error - sample".

The above list does not exhaust the entire volume of primary documents used in accounting, and can be expanded depending on the characteristics of accounting carried out in each particular organization.

IMPORTANT! They are not primary accounting documents from the list 2018-2019 - the list was proposed above:

• Treaty. This is a document that specifies the rights, obligations and responsibilities of the parties involved in the transaction, the terms and procedure for settlement, special conditions, etc. Its data is used when organizing accounting for the analytics of settlements with counterparties, but it does not generate accounting transactions.
• Check. This document reflects the amount that the buyer agrees to pay by accepting the terms of the supplier. The invoice may contain additional information about the terms of the transaction (terms, payment and delivery procedures, etc.), i.e. it supplements the contract.
• Invoice. This document is compiled for tax purposes, since on its basis, buyers deduct VAT amounts presented by suppliers (clause 1, article 169 of the Tax Code of the Russian Federation). Thus, in the absence of other documents characterizing a certain transaction, it will be impossible to confirm the costs of this transaction with an invoice (letters of the Ministry of Finance of the Russian Federation dated 06/25/2007 No. -08/31, Resolution of the Federal Antimonopoly Service of the East Siberian District dated April 19, 2006 No. А78-4606/05-С2-20/317-Ф02-1135/06-С1).

It should be borne in mind that the unified forms of primary accounting documents listed in the list are not mandatory for use, since since 2013 (after the adoption of Law No. 402-FZ), forms of such forms can be developed independently. But in most cases they continue to be used. Therefore, in 2018-2019, the list of unified forms of primary accounting documents contained in the resolutions of the State Statistics Committee continues to be relevant.

What information should contain forms of primary documents

Despite the fact that there are currently no mandatory primary documents for all forms, the legislator has established requirements for the content of such documents. The list of mandatory details that must be contained in each primary document is given in paragraph 2 of Art. 9 of Law No. 402-FZ. These are, in particular:

• document's name;
• the date such document was drawn up;
• information about the person who prepared the document (name of the company or individual entrepreneur);
• the essence of the fact of economic life, which was formalized by this document;
• monetary, numerical characteristics, meters of the event that occurred (for example, in what volume, in what units and for what amount, commercial products were sold to customers);
• information about the responsible specialists who executed the event, as well as the signatures of such specialists.

Primary documents and accounting registers

How can primary accounting documents be classified?

If the primary document was issued by the company itself, then it can belong either to the group of internal or to the group of external. A document that is drawn up within the company and extends its effect to the compiling company is an internal primary document. If the document was received from the outside (or compiled by the company and issued to the outside), then this will be an external primary document.

The internal documents of the company are divided into the following categories:

• Administrative primary documents are those with which the company gives orders to any of its structural units or employees. This category includes company orders, directives, etc.
• Executive primary documents. In them, the company reflects the fact that a certain economic event has taken place.
• Accounting documents. With their help, the company systematizes and summarizes the information contained in other administrative and supporting documents.

After the business event has been formalized by the primary document, then it is required to reflect the event in the accounting registers. They, in fact, are carriers of ordered information; signs and indicators of business transactions are accumulated and distributed in them.

In appearance, the following registers are distinguished:

• books;
• cards;
• free sheets.

Based on the method of maintaining the register, the following groups are distinguished:

• Chronological registers. They record the events that have occurred sequentially - from the first in time to the last.
• Systematic registers. In them, the company classifies completed transactions by economic content (for example, a cash book).
• Combined registers.

According to the criterion of the content of information reflected in the registers, the following are distinguished:

• synthetic registers (for example, journal-order);
• analytical registers (payroll);
• combined registers, in the context of which the company carries out both synthetic and analytical accounting.

For more information about accounting registers, see the article "Accounting registers (forms, samples)" .

Results

There are currently no mandatory for all forms and a list of primary accounting documents: any business entity has the right to independently determine for itself the forms of primary documents that it will use in its activities.

At the same time, the most common primary accounting documents are those that have analogues among the unified forms approved by the State Statistics Committee.

After the primary document is executed, it is necessary to transfer the information from it to the accounting register.