Accounting. Documenting business transactions (most important)

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Accounting. Documenting business transactions (most important)

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13. Documentation of business transactions

Document management - the movement of a document from the moment of compilation or receipt from other enterprises to transfer to the archive.

Documentation of operations is the collection, current observation, measurement and recording of transactions in documents.

For rational accounting at each enterprise, a scheme for documenting business transactions should be established based on the study of accounting objects, economic and production processes and management systems.

All business transactions must be documented in primary documents.

Primary document - this is a written proof that a business transaction has been completed or permission has been obtained to carry it out.

A large number of documents are used to reflect business transactions.

1. Administrative documents - these are orders to perform business transactions, but they are not the basis for accounts, since they do not confirm the fact of their implementation.

2. supporting documents - documents confirming the fact of a business transaction and serving as the basis for reflecting business transactions in accounting.

3. Accounting documents are compiled by an accountant to prepare information for the purpose of reflecting it in accounting registers.

4. Combined Documents contain signs of administrative and justifying documents; expediency of their application in reducing the total number of documents.

5. Source documents generated at the time of the business transaction.

6. Summary Documents summarizing data from primary documents.

7. One-time documents execute one business transaction, and accumulative - for a certain period of time.

8. Internal documents are compiled and used in this enterprise, and external come to the enterprise from organizations and individuals.

Bank details (document name, number, signature, seal, date of compilation and validity of the document) - mandatory indicators that each document must contain.

The order of the elements is called document structure.

Types of structures:

a) questionnaire - the details are located, as in the questionnaire, the document is easy to read and fill out;

b) tabular - the details are located in a specific table, they are easy to process on machines;

at) typical - such documents are used everywhere, they contain certain details and the procedure for reflecting business transactions in them.

Documents reflecting the fact of the transaction are received by the accounting department and subjected to several checks.

Types of checks:

a) formal - checking the correctness of paperwork in the form;

b) essentially - the accountant determines the legality of this business transaction;

at) arithmetic - verification of the correctness of the calculations of the data of the document.

Checked documents are sorted according to certain characteristics and value.

Putting down prices in documents - taxiing.

After determining the cost indicators, correspondence of accounts is affixed to each document - account assignment.

The data of the grouped documents are entered into accounting registers - Special cost accounting records. Then they enter the current accounting archive, where they are stored for 1 year, after this period they are transferred to the permanent archive.

Author: Kabkova E.N.

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