How to ensure the safety of accounting documents
The primary documentation for the accounting of the enterprise provides information about all the business operations, cash flows, calculation and payment of wages, payment of taxes. It keeps records on the basis of these documents, so the loss of even a single document distorts the financial statements, and is a legal violation. According to Art. 17 "On Accounting" of the law, the company must ensure the safety of their own accounting records.
Instruction how to ensure the safety of accounting documents
The law determines the shelf life of the primary accounting documentation in 5 years, while the Tax Code limits the shelf life by 4 years. To avoid penalties, provided the Administrative Code (art. 15.11), it should still adhere to the longer terms, regulated by law. In addition, there is a list, approved by the order of the State Archive of the October 6, 2000 According to him, the shelf life should be determined in accordance with the views of each individual document.
Set the order of the shelf life of the primary accounting documents, taking into account the provisions of the law and the regulations laid down list. The order stated, at what point should be calculated shelf life. In general, the beginning of the document retention period is 1 January of the year following the year in which the document was completed office administration. To book purchases and book sales start of the retention period, set the date of the last entry (paragraphs 15 and 27 of the Rules approved by the RF Government Decree of December 2, 2000 № 914).
Select the accounting documents to a separate room, which must be equipped with special fireproof cabinets and safes. Safes are designed for storage of accounting forms, in addition, they can store the papers and documents that are classified as "commercial secret." Determine the order of the procedure for access to this safe, responsible persons, authorized by the chief accountant, as well as the procedure for the issuance of primary documents from the repository.
In the case where an enterprise large enough and a lot of documents, organize a special archive. It should be referred to a paper intended for permanent (eternal) and long-term (over 10 years) storage. All other accounting documents, storage for up to 10 years inclusive, store in a special room until their destruction.