The classification of documents in accounting will be briefly discussed in this article. A document is a written evidence of a business transaction and the right to sell it. The quality of accounting is determined primarily by the correct and timely preparation of documents. The role of the latter is extremely important, since it is the documents that serve to control the safety of property, the legality and necessity of various business operations. So, what is the classification of documents in accounting for?
Document Control
Leading employees of the institution carry out preliminary control by signing the document that underlies the execution of any operation (for example, payment of money, receipt of materials, etc.) When an employee signs a document, he automatically becomes personally responsible for the expediency of this operation, gives it your permission.
Further control is carried out mainly through documentary audits, when all incoming documents are checked in accounting, as well as by audit.
Accounting component
Documentation as a means of processing operations and the basis of accounting records is one of the components of the accounting method. Closely related are items such as inventory and invoices. Documents justify the records of transactions in the system of accounts, are widely used in the analysis of the economic functioning of the organization, for the timely management and management of the institution, as they justify the actions of employees. Only the documents executed in accordance with the requirements can reflect the conducted operations in the accounting system. They allow every day to see the movement of material values, goods, financial resources.
The classification of documents in accounting is important.
Differences Among Documents
Since the operations performed in the process of financial and economic functioning of the institution are diverse, there are differences among the documents by which they are executed. A variety of documentation can also be explained by their distinguishing features in accounting.
To select the most appropriate form for processing any operation, documents are grouped depending on:
- destination;
- a way to cover ongoing operations;
- order reflection operations;
- number of accounts;
- place of formation.
Organizations in their daily work create documents covering various tasks of economic, social, financial, industrial activity: decisions, orders, agreements, letters, protocols, telegrams, acts, certificates, statements, etc.
The principles of classification of documents in accounting
Accounting documents are classified according to the following types of accounting:
- agricultural products;
- labor and its payment;
- materials;
- Leading funds and intangible assets;
- work of building mechanisms and machines;
- work in capital construction;
- work in motor vehicles;
- inventory results;
- trading operations;
- cash operations.
Management activities are recorded in the prescribed forms in various ways relevant information, and thus creates a document.
How are credentials created?
Accounting documents can be created both on paper and on computer media. They are necessary because for some time based on them you can apply the necessary management information for a variety of purposes. An important place is occupied by the classification of primary documents in accounting.
Since the goal of accounting is to fully provide external and internal users with data, company performance indicators for an objective conclusion about their property and financial situation, it is solved by compiling the necessary documents, which caused a serious increase in the volume of information and increased requirements for its content and quality. In this regard, it is necessary to assign effective control over the truth of accounting information as one of the main sources for substantiating various management decisions. That is why the problem of improving the quality of documents and their circulation is currently gaining both scientific and practical importance. How is the classification of primary accounting documents in accounting? About it further.
Requisites
Documents include stand-alone elements, or metrics called requisites.
The total number of details of the document affects the choice of its form. Each document must meet certain requirements and tasks, so it is important to compose it in such a way as is customary in the category to which it belongs. The legal, evidentiary power is directly related to the quality and quality of the documentation, since they act as evidence attesting to specific facts. Any details are divided into mandatory and additional.
The following are the requirements for the classification of primary documents in accounting.
Mandatory requisites on primary documents
The following documents must be included in the composition of primary documents:
- nomination of employees who are responsible for conducting the business transaction and its correct execution;
- personal signatures with decryption, including those cases when documents are created using technical computing tools.
If necessary, additional details are added to the document: emblem of the enterprise, the State Emblem of the Russian Federation, nomination of a higher authority, a link to the date and index of the incoming document, postal code, telegraph address, number, bar, restricting access, visas, resolution, etc. All this is included in the document at the discretion of the enterprise.
Form
The details of the documents, located in a certain sequence, are collectively called the form. If it is used for a specific type of document, it is typical (for example, for protocols or orders). Such a form contains a fixed set of details that are arranged in a strict order, their content and placement are determined by GOST. Most often there is a classification of accounting documents as intended.
Any primary document should be drawn up at the moment when the business transaction is being carried out, if it is impossible to fulfill this condition, the paperwork will be executed immediately after its completion.
Assets, business transactions and various liabilities are documented in the currency of the Russian Federation (that is, in rubles) and in Russian. In the case of a document in another language, it should have a line-by-line translation into Russian.
Both primary and consolidated accounting documents can be typed on machine and paper media. Below will be presented the classification of documents in accounting with examples.
Documents on operations related to loans, finances, cash, must be signed by the chief accountant and the head of the enterprise or by persons performing their duties and having special powers. Persons who have the right to first and second signatures are prescribed in the organization order.
Document Requirements
Each managerial type document must satisfy the following requirements: compiled in a strictly defined form and, in some cases, obey standards; issued by a competent authority or a person with official powers, as well as by those to whom this right is granted by law or directive; published in order to comply with legal norms and not contradict them. The classification of documents in accounting and their mandatory details must be controlled by the head of the enterprise.
The texts in the document are preferably divided into two main parts. In the first, the grounds for the formation of the document are noted, in the second, proposals, conclusions, decisions, requests, orders are explained. If the document contains one phrase, the first part should still indicate the basis of creation, and the second - the direct order. In some cases, the document may contain only the final part, if this letter or request is without any explanation. The text of the document must be accurate and understandable.
All accounting documents are related to the Unified Classification and Coding System (ESKK). The code acts instead of the name and serves as a way to identify the object. It is used to simplify the processing of information in primary documents. For example, code 5002 denotes the issue of cash from the cash desk in an accountable form.
Such classifications are a standard binding on all business entities. Also, a large role in the standardization and unification of documents is played by GOSTs, typical design solutions of an intersectoral nature, data processing using computers, and application software packages.
The movement of high-quality processed source documentation along certain routes from the place of formation or appearance in the institution to the archiving or sending to individuals and legal entities interested in them is called document flow.
By appointment
There is a classification of documents in accounting by purpose:
- Vouchers (executive) - confirmation of the operation (receipts, acts, invoices).
- Administrative - include an indication of the performance of any operation (orders, payment orders to the bank, checks, powers of attorney, orders, etc.)
- Accounting execution - such documents that prepare accounts (distribution and grouping statements, reference calculations, etc.)
- Combined - documents with the simultaneous contents of the order and confirmation of its implementation (payroll, report on the calculation of the advance payment).
By the method of compilation
- Primary - issued for each business transaction at the moment when it is completed (requirements, cash warrants, etc.).
- Consolidated - drawn up based on primary documents (warehouse report, cashier, etc.).
The composition of business operations
- Cash - show the movement of money and their availability (bonds, checks, cash orders).
- Material - contain data on the presence and movement of property belonging to the organization.
- Settlement - show the calculations of the company with other individuals or legal entities (advance reports, payment orders, settlement checks, etc.).
By the method of expressing business transactions and plot drafting
- One-time - reflect one or more operations at the moment when they are performed (cash orders, invoices).
- Cumulative - made out in a certain time period by accumulating repeating records of the same type (for example, timesheets). By what criteria is the classification of accounting documents still carried out?
By filling method
- Hand made.
- Compiled using technical equipment.
At the place of registration
- Internal - drawn up directly in the organization (payroll, commodity reports).
- External - received from other organizations (for example, bank statements).
The workflow is a reflection of the organizational structure of the administrative apparatus that has developed in the institution. It is very important to comply with the deadlines for the submission of documents, since violation of them leads to their loss of efficiency and relevance.
We have considered the classification of documents in accounting.