Forms of primary documents

 Unified forms of documents are familiar and comfortable to work with, therefore, despite the fact that most of them have not been indispensable since 2013, they have been used before that time. I would like to emphasize that we will talk about unified forms of documents in this article for us.

Unified forms of primary accounting documents - what does this mean?

Over the course of long years, up to 2013, only documents drawn up according to specially approved forms could be used as primary documents for the purposes of accounting and tax accounting. Few people know that these forms have finally received the title unified. I must say that in a free form it was allowed to draw up only those documents for which there was no unified form.

With the entry into force of the federal law of 06.12.2011 No. Accountants in Walsall 402-FZ, companies received the right to develop forms of documents without the help of others, subject to meeting certain requirements for them.

After that, most of the unified forms of primary documents became recommended, but remained indisputable, as people used to say. Their speech will also go further.

What unified forms of primary accounting documentation are indispensable?

The forms of primary documentation established by the authorized bodies in agreement and on the basis of other federal laws (see letter of the Ministry of Finance of the Russian Federation dated 06.03.2013 No. 03-03-06 / 1/6700) continue to remain indisputable. It goes without saying, for example, this:

cash documents from the album of unified forms approved by the decree of the State Statistics Committee of the Russian Federation of August 18, 1998, No. 88 (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012, letter of the Ministry of Finance of the Russian Federation of February 28, 2013 No. 03-03-06 / 1/5971);
bill of lading in the form from Appendix 4 to the Rules for the carriage of goods by road, approved by the Decree of the Government of the Russian Federation dated April 15, 2011 No. 272 ​​(this, after all, follows from the letter of the Ministry of Finance of the Russian Federation dated July 20, 2015 No. 03-03-06 / 1/41407 );
forms used in capital construction: KS-2, KS-3, etc. (letter of the Ministry of Finance of the Russian Federation of 08.07.2011 No. 03-03-06 / 1/414).
What does “album of unified forms of primary accounting documentation” mean (examples)?
The album of unified forms is usually called the so-called thematic selection of document forms. So, there are albums for registration:

• personnel, working time and settlements with staff on remuneration;
• cash transactions;
• trading operations;
• fixed assets and intangible assets;
• materials;
• products, inventory items in storage places;
• inventory results;
• works in capital construction and, as it were, repair and construction works, etc.

Unified forms of personnel documents are approved by the decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1. They can be conditionally divided into 2 groups:

Documents specifically for personnel records - from hiring to dismissal:

order (order) for employment;

employee's personal card;

staffing table;

order (order) on granting leave to the employee;

vacation schedule;

dismissal order, etc.

Documents related to settlements with personnel:

time sheets according to forms No. T-12 and T-13;

payroll: settlement and payment, settlement and payment;

personal account, so to speak, etc.

You can find the rest of the cash register documents on our website under the heading “KKT (KKM), cash desk”.