Accounting document: types, form, pattern and design

Proper documentation is important for any business because it allows you to competently engage in the main activity and not to be afraid of tax and other inspections. Reporting documents are prepared in a variety of types and forms. Types of documentation vary depending on the type of company, the type of its activities, and many other factors.

General concept

The Accounting document reflects a set of indicators with the results of the company for the selected period. The reports can contain tables with the accounting, statistical and other data. The report – this is a summary of the accounting information.

Reports shall be in forms which recommend that the Ministry of Finance and the state Statistics service. They may be reports on specific sectors and territorial areas – region, area, according to the plenitude of the economy.

The Accounting documents can be classified according to the types, periods, amount of data, their degree of generality.

Varieties

According to the types of statements are divided na:

• Buhgaltersky;
• Statisticheskuyu;
• Operativnoy.

Buhgalterskaya – this systematic data on the assets of the organization, its finances and results of his work. Accounting documents are prepared according to the accounting.

Statistical is prepared according to statistical, accounting and operational accounting.

Operational statements are drawn up according to operational content at some intervals – week, month, decade and so on. This information can help you to conduct operational control of the workflows in the organization.

The regularity of the preparation of accounting documents can be:

• Annual – per day, five days, ten days, month, quarter, six months.
• Annual – this is a summary for the year.

Annual statistical reporting is current, and accounting – intermediate.

The Degree of generalization of information in the financial statements may be different. Depending on this indicator, the reports are:

• Primary – they are made directly by the organization;
• Half – preparing the higher institutions.

Any statements should provide credible evidence of the organization's activities, its financial position, results of operation, any changes in such information.

Appearance and contents

The Forms of reporting documents are approved by the state standards.

Each company has conducted internal reporting, which provides information on the implementation of plans, instructions manual. These reports are prepared by specialists in various departments of the company and provide leadership. Such documentation may be referred to as a report or a certificate.

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Reports are made within institutions in any form. They are served on paper plates or on the letterhead of the organization.

In the report required the following information:

• The name of the organization;
• The name of structural division or Department of the company;
• Document title;
• Its date and number;
• The title;
• Direct text results;
• Signature;
• Approval or resolution.

The report contains detailed information on the performed work, carried out the analysis of the results of activities. Conclusions, if necessary – make proposals. Often reports are making explanatory entries. The report date should correlate with the approval of the Director.

Business trips

A Separate kind of reporting are the reporting documents for accommodation in cases of internal travel specialists.

In travel expenses include expenses for renting a hotel room. As required by law, the company shall reimburse the employee all expenses on hotel room charges.

An Employee returning from a trip, provides one of these documents:

• Account;
• Check;
• The receipt.

Which of these documents would be the most correct and will not cause problems for the tax authorities?

If the hotel does not apply kontrolno-cash equipment, then the hotel employee must obtain a special form. You can call it in different ways: invoice, receipt, voucher.

Requirements for forms

Each hotel has its own form, but decorated according to the approved requirements. Reporting documents for accommodation, meet the following requirements:

• The report provides details (organization name, her number, series, address, INN, print);
• The form is made in the printing or with the use of automated systems protected from unauthorized access and retain data for five years;
• Document is assigned a number and series.

If the employee presented document that does not meet the approved requirements, and the company accepted it and held, when the claims by the tax employees of the organization will be able to defend their costs in the court.

If the hotel has a ticket office

Usually the hotels have cash register systems. The reference documents forthe accommodation not being filled, and the employee is issued a receipt. He tells about the fact of registration and hotel room charges.

To check may be attached to the invoice or any other document, resulting in data on the registration of a specific employee.

If the employee is a check issued credit and cash order, in such a situation, when preparing financial statements there may be problems on the part of tax professionals. Of course, the company can defend its interests in court, but the procedure is not too simple.

Receipt of FFP is also available as reporting documents for accommodation. They are also accepted and usually do not cause unnecessary questions. Receipts are official documents that certify the fact of making money hotel administration.

In the absence of documents

There Are such situations when the employee does not provide a single document. Then the accountant asks out of the hotel a certificate of residence of the person. And the company itself should have information about the period of business trips of the employee.

These nuances can lead to disputes with tax officials are allowed in the court usually in favor of the organization.

The Situation of non-disclosure of documents can be explained by the fact that the employee lived not in a hotel but in a rented apartment. In this case, the company pays the costs of rent, employee does not incur any expenses, then they do not kompensiruet.

Most accountants ask the question – how, then, to consider the cost in taxation? The company may specify in the taxation of their profits incurred the cost of renting housing, but only for the period when it actually lived its staff. The cost of all other ages counted unreasonable costs and will not be accepted tax structures.

The Preparation of accounting documents – an important and crucial moment in any organization. As a rule, these employees are engaged in the accounting or heads of structural divisions of the company. If you have problems you can use third-party companies.