Carrying out work on all enterprises asusually accompanied by the preparation of the relevant primary documents. This is necessary in order to properly take into account all the costs incurred. One of these documents is the well-known act of work performed. They make it up practically at any enterprises, regardless of the form of ownership. To avoid undesirable errors in the future, you must first carefully consider an example of an act of completed work and learn the basic rules for its design.
Content of the document
Any work is considered completed only.If this fact is documented. In addition, the costs incurred by the contractor must be taken into account by the accounting department. An example of an act of work performed, given in the article, clearly shows how it should look.
Assume that the customer turned to the Executive withoffer to do a specific job or provide a particular service. Completed order both parties will have to spend on accounting. An example of an act of work performed, which in this case is drawn up, is difficult to make concrete, since usually the enterprise develops its form independently, based on the basic requirements of the accounting policies of this company. But such an act must contain several mandatory details:
- name and date of the document;
- full name of both organizations (performer and customer);
- the name (clear wording) of the services rendered or work performed;
- the volume of services (or work) in monetary and in-kind terms;
- Name and position of representatives of both parties;
- their personal signatures, certified by the seals of the companies.
Any example of an act of work performed demonstratesnot only the fact of execution. He also confirms the absence of claims from the opposing party on this matter. Information about this must be present in the text of the document.
Legal significance
What does the acceptance certificate mean for both parties?executed works? For the contractor, this is a confirmation that he has fulfilled his obligations to the customer. In fact, such a document can be considered a detailed report on the work done. Therefore, it should be clearly reflected:
- all types of work produced;
- their total cost;
- deadlines (initial and final);
- no customer claims.
In the text of the act, all these points should be consistently reflected. The absence of one of the listed indicators may lead to the fact that the document as a whole will be declared invalid.
For the customer, the act of acceptance of work performed isofficial confirmation of planned expenses. After signing such a document, he can safely transfer the specified amount to the contractor. For both sides, this will mean the end of the transaction. Any claims arising after this will not be considered.
Contractual obligations
It is much easier to draw up an act on the performance of those orother works if they have been agreed in advance by a separate contract. It facilitates the work of both parties. The contractor will not need to specify each type of work, and the customer will only have to accept the final result and verify the total amount with that specified in the original document. A sample of the act of work performed under the contract can be considered on any specific example.
In the photo provided in the article, for example, clearlyit is evident that in the column "name" there is no list. It simply indicates that the work was performed in accordance with a specific contract. More detailed information in this case is not required.
In addition, such an act must necessarily have"Cap", similar to the one that is present in the main contract. It contains the names of both counterparties and their representatives, indicating the documents on the basis of which they operate. At the end, it should be noted that all the works were performed completely, without violating the agreed deadlines, and the receiving party has no complaints about their quality. Like the contract itself, the act is also drawn up usually in duplicate.
Documentation of work in construction
Separately, you should pay attention to the actcompleted construction work. There are some subtleties. For a start it is worth noting that the Russian legislation does not approve any unified form of such acts. However, there are two types of documents that must be filled in such cases.
These include forms:
- COP-2.It directly reflects only the fact of this type of work. Moreover, each company can independently develop for itself the form of such a document, the most convenient to fill out.
- KS-3 is, in fact, a certificate of costs and the cost of work performed by the contractor. It is designed for accounting and tax accounting.
Both documents are used for acceptance practicallyall types of construction and installation works. The absence of at least one of them can be considered as a gross violation of the accounting of expenses, income and taxation, for which penalties are provided.
