Legal Encyclopedia. The letter P

Primary accounting documents.

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accounting document, which is written evidence of confirmation of the business transaction, the right to establish their commission or employees responsible for material entrusted values.

In accordance with Art. 9 of the Law "On Accounting" dated November 21, 1996, all business transactions conducted by the company, must be made out

supporting documents. These documents serve as the primary accounting documents on which accounting.

P. WD taken to account, if they are made in the form contained in the release of unified forms of primary records and documents, which are not available in the form of albums, shall contain the following mandatory details:

1) name of the document;

2) the date of the document;

3) the name of the organization on whose behalf the document is prepared;

4) the content of the economic operation;

5) meters of the economic operation in physical and monetary terms;

6) the name of the persons responsible for fulfillment of economic operation and correctness of its registration;

7) personal signatures of these persons. The list of persons authorized to sign PW AD, says the head of the organization by matching th with the chief accountant.

Documents authorizing business transactions with money, signed by the head of the organization and the chief accountant or authorized by them to the parties.

P. WD must be drawn up at the time of the transaction, and if this is not possible - immediately after its completion. Timely and qualitative execution of P. W. D., transfer them in a timely manner to reflect in accounting as well as the accuracy of the information contained therein, provide the person who prepared and signed these documents.

The Accounting Law establishes

that patching in cash and bank documents is not allowed. The rest of the primary accounting documents correction can only be made in consultation with the participants of transactions that must be confirmed by the signatures of the same person who signed the documents, specifying the date of correction.

In order to control and streamline the business operations of the data processing on the basis of source documents compiled summary records.

Primary and consolidated accounting documents can be drawn up on paper and computer media. In the latter case, the organization is required to produce its own expense a copy of such documents on paper to other participants in the business operations, as well as at the request of authorities responsible for controlling, in accordance with Russian law, the court and the prosecutor's office.

Primary accounting documents may be seized only the bodies of inquiry, preliminary investigation and the prosecutor's office, courts, tax authorities and tax police on the basis of their decisions in

accordance with the law. At the same time the chief accountant or other official organizations have the right to permit, and in the presence of representatives of the authorities conducting the seizure of documents, remove the copies of them with an indication of the base and the date of withdrawal.

In Russia, it developed a centralized unified form of documents. Development of forms for registration of similar economic operations in various organizations called unification. Standardized forms are required to use for businesses of all sectors of the economy, such as the unified forms of the primary registration documentation on the account of labor and its payment, approved by Resolution of the Russian State Statistics Committee of 29 December 2000 N0 136.