Proper maintenance of documentation is important for anyorganization, as it allows you to competently engage in core activities and not be afraid of tax and other inspections. Reporting documents are prepared in a variety of forms and forms. The types of documentation vary depending on the type of company, the nature of its activities and many other factors.
General concept
The reporting document reflects a set of indicators withthe results of the company's work for the selected period. The reporting can contain tables with accounting, statistical and other data. The report is the result of the work on accounting information.
Reports are compiled according to the formsrecommend the Ministry of Finance and the State Statistics Service. They can be reports on specific industries, as well as on the territorial sections - areas, regions, for the fullness of the economy.
Report documents can be classified by types, periods, data volume, degree of their generalization.
Varieties
By type of reporting is divided into:
- accounting;
- statistical;
- operational.
Accounting - is a systematized data on the property of the organization, its finances, performance. Reported accounting documents are prepared on the basis of accounting information.
Statistical is prepared according to statistical, accounting and operational accounts.
Operational reporting is being prepared on operational materials forcertain time intervals - a week, a month, a decade, and so on. This information helps to keep operational control of the work processes in the organization.
Regularity of preparation of accounting documents can be:
- intraday - for the day, five days, a decade, a month, a quarter, six months.
- annual is a summary for the year.
The annual statistical reporting is current, and the accounting is intermediate.
The degree of generalization of information in the reporting can be different. Depending on this indicator, the reports are:
- primary - they are compiled directly by the organization;
- summary - are prepared by higher institutions.
Any reporting must provide reliable information about the activities of the organization, its financial position, performance, any changes in this information.
Appearance and content
Forms of accounting documents are approved by government regulations.
Each company maintains internal reporting,which provides information on the implementation of plans, instructions of the leadership. These reports are prepared by specialists from various departments of the company and are provided to management. Such documentation can be called a report or a certificate.
Reports within institutions are made in an arbitrary form. They are submitted on paper sheets or on the letterhead of the organization.
The following information is mandatory in the report:
- Name of the organization;
- the name of the structural unit or department of the company;
- document's name;
- its date and number;
- title;
- directly the text with the results of the work;
- signature;
- approval or resolution.
The text of the report contains complete information on theperfect work, an analysis of the results of activities. Conclusions are drawn, if necessary - proposals are made. Often, explanatory notes are attached to the reports. The date of the report should be correlated with the statement of the head.
Business trips
A separate kind of reporting is the reporting documents for hotel accommodation in cases of business trips of specialists.
The cost of travel includes spending on renting a hotel room. According to the requirements of the law, the company is obliged to reimburse the employee all the costs of paying for a hotel room.
An employee returning from a business trip provides one of these documents:
- score;
- check;
- receipt.
Which of these documents will be the most accurate and will not cause questions to the tax authorities?
If the hotel does not use cash register equipment, the hotel employee must issue a special form. You can call it differently: receipt, check, voucher.
Requirements for forms
Each hotel has its own form, but designed according to the approved requirements. Accounting documents for accommodation meet the following requirements:
- The report contains details (name of the organization, its number, series, address, TIN, seal);
- the form itself is made in a printing house or with the use of automated systems that are protected from unauthorized access and retain information for five years;
- The document is assigned a number and series.
If the employee presented a document that does not respondapproved requirements, and the company accepted and conducted it; if claims arise from tax employees, the organization will be able to defend its costs in court.
If the hotel has a ticket office
Usually hotels have a checkout.equipment. Then the accounting documents for accommodation are not filled, and the employee is issued a cashier's check. It is he who speaks about the fact of registration and payment of a hotel room.
The check may be accompanied by an invoice or other document that provides data on the registration of a certain employee.
If an employee instead of a check issuedcash order, in such a situation in the preparation of statements there may be problems on the part of tax specialists. Of course, a company can defend its interests in court, but this procedure is not too simple.
PKO receipts are also provided asreporting documents for hotel accommodation. They are also accepted and usually do not raise unnecessary questions. Receipts are considered official documents that certify the fact of acceptance of money by the hotel administration.
In the absence of documents
There are also situations when an employee does notprovides a single document. Then the accountant requests from the hotel a certificate of residence of a particular person. And in the company itself must be information about the period of travel of the employee.
Such nuances can lead to disputes with employees of tax authorities, which are resolved in court, usually in favor of the organization.
Failure to provide documents candue to the fact that the employee lived not in a hotel, but in a rented apartment. In this case, the company pays the cost of rental housing, the employee does not bear any costs, which means they are not compensated to him.
Often accountants ask the question - how thentake into account the costs of taxation? When taxing its profits, the company may indicate the expenses incurred for renting housing, but only for the period when its employee actually lived in it. Costs in all other periods will be considered unreasonable expenses and will not be accepted by tax authorities.
Preparation of reporting documents is important andresponsible moment in the activities of any organization. As a rule, employees of the accounting department or heads of structural departments of the company do this. If you experience difficulties, you can use the services of third-party companies.
