act of delivery and acceptance of strict reporting forms
MariNOCHKA Higher mind (140928) 3 years ago
Here are the RULES FOR COMPLETING STRICT REPORTING FORMS
Application of strict reporting forms in calculations.
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A strict reporting form is a document that, in certain cases, allows you to refuse to use cash register equipment. The article discusses the main issues of using and recording strict reporting forms.
Strict reporting forms can be used by organizations and individual entrepreneurs when providing services to the public (Clause 2, Article 2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) settlements using payment kart").
Strict reporting forms are often more convenient to use than cash register equipment, because if they are used, the organization does not have to purchase cash registers, register them with the tax authorities, or spend money on maintenance. Despite the obvious ease of use, using strict reporting forms is not as simple as it might seem at first glance.
New rules ********
Storage and inventory procedure************
Accounting for strict reporting forms*******************
Accounting for strict reporting forms (SSR)
According to current legislation, all business entities when making cash payments are required to use cash register equipment. However, the legislation allows individual entrepreneurs to do without it; in this case, strict reporting forms are used. In connection with this, the entrepreneur has the responsibility to organize the accounting of strict reporting forms.
Let us immediately note that all issues regarding the use, storage, accounting, and destruction of strict reporting forms are regulated in detail in the “Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment,” approved by the Government of the Russian Federation. According to this Regulation, the entrepreneur must keep a register of strict reporting forms in which all forms are recorded. To date, there is no unified form for this book, so an entrepreneur can independently develop the form of this magazine. However, it must be remembered that the BSO accounting book must be stitched and numbered, and also sealed and signed by the individual entrepreneur.
At the same time, the entrepreneur must issue a local act that approves the procedure for filling out the journal (book) for recording strict reporting forms. The same order appoints a person responsible for accounting for BSO, whose responsibilities include maintaining a log book, as well as all other activities in relation to strict reporting forms.
Accounting BSO
Let us note one more nuance with these documents. The legislation provides for accounting of strict reporting forms, in particular, a separate grouping in the chart of accounts is allocated for them, and individual entrepreneurs have the right to receive a tax deduction in the amount of the amount spent on the purchase of BSO. In this regard, it is extremely important to create a procedure for recording strict reporting forms, which must necessarily comply with current legislation. In order to monitor the safety of forms, the entrepreneur is obliged to carry out periodic inventory. The results of which are combined into an inventory act of strict reporting forms.
Due to the fact that strict reporting forms are subject to accounting, the organization of their storage requires the closest attention from the entrepreneur.
In particular, the legislation provides that the storage of strict reporting forms should exclude the possibility of their receipt by unauthorized persons. To do this, all forms must be stored in a safe or special room. These safes or premises must be sealed daily.
The storage period for strict reporting forms is regulated by law only in relation to copies of used forms, as well as their counterfoils. They must be stored for at least five years, but their destruction is allowed only after a month has passed from the date of the last inventory. There are no deadlines for unused forms, so they can be stored for any time.
Accounting for strict reporting forms
Payment for goods or services performed is carried out by issuing a cash register receipt or a strict accounting form. The exchange “money - check or BSO” is confirmation of the fulfillment of the seller’s obligation to the buyer and receipt of money for a service or product.
Compliance with the terms of any transaction must be confirmed. The legislation provides clear distinctions when monetary transactions are executed by cashier's check and an organization does not have the right to operate without using a cash register, and when payment for goods and services can be made using BSO. What kind of forms are these, where they can be used, and the features of accounting and storage will be discussed in this article.
What is BSO?
So, BSO is a document confirming payment for the service performed. For example, we all use different modes of transport. When buying a train, plane or bus ticket, we pay for the service and receive a BSO ticket in return. In the same way, BSO are vouchers, various coupons, and subscriptions. In addition, some enterprises have the right to use such forms without working using cash registers.
This could be if they:
Since the BSO has the same meaning as a cash receipt, it must have the required details, be numbered, accounted for and properly stored. It is important to remember that settlements using BSO are valid only with individuals and are never used in transactions with organizations.
Maintenance and filling
In this case, it is necessary to ensure strict compliance with certain conditions:
You should know that printing the BSO on a regular office printer is strictly prohibited.
At the first request of the Federal Tax Service, companies and individual entrepreneurs provide information about completed monetary transactions from automated control systems. A prerequisite for forms printed in a printing house is to indicate information about the printing company, order number and circulation volume.
When carrying out monetary transactions, BSOs produced in a printing organization are legibly and clearly filled out manually or mechanized on a special printer. Corrections in the text are excluded. The damaged form must be crossed out diagonally and attached to the cashier’s report.
The forms cannot be thrown away; the numbering must be preserved. The algorithm for carrying out a monetary transaction and issuing a BSO is simple: a form is filled out (either as a carbon copy or using a tear-off coupon), money is accepted, a signature is placed on the form, the buyer is given an original copy of the BSO, and a copy of the document remains with the company.
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Required fields
Before the approval of Regulation No. 359 of 05/06/2008, regulating the use of strict accounting forms, unified BSOs were used; now companies are given the right to create their own company letterhead, taking into account the presence of the details necessary to fill out.
These are:
All specified details must be filled in, so there are no unnecessary fields in the strict accounting form. All lines, columns and fields must be filled in; the information required by a specific field must be entered. The exception is the columns used for affixing signatures. The original form is issued to the buyer of services, a copy remains with the seller who completed the purchase.
Receiving and issuing
BSO must be taken into account at all stages of their movement in the company. Therefore, their receipt and issue is accompanied by the execution of acts. The first act upon receipt of forms at the enterprise warehouse from the printing house is certified by the signatures of 3 people - an accountant, a storekeeper, and a representative of the printing house. Thus, the storekeeper confirms receipt of the BSO for reporting. This will be followed by the issuance of forms to the company cashier and other accountable persons who have access to the registration of BSO.
Please note that concluding a liability agreement with these employees is necessary.
Many large companies, especially multi-industry ones, working with dozens of different forms of BSO, have separate storage facilities for such forms.
To receive forms from the company's warehouse, a BSO acceptance and transfer certificate is also drawn up, signed by both parties and with a management authorization visa. Each act contains information about the form of forms, their quantity, indicating numbers. The company must ensure the necessary safety of such documents - acts and a book of forms.
It is mandatory to check these forms when conducting an inventory. The law does not prohibit issuing temporary certificates of acceptance of BSO if employees receive them for a short period of time, for example, for one day, at the end of which they return the remaining forms back. The issuance of forms in a certain quantity for an indefinite period of time is formalized by a quantitative act.
Responsible persons
Responsible persons for the use of BSO in each organization, as a rule, are accountable persons, cashiers. The right to register monetary transactions using strict accounting forms comes after the execution of a liability agreement. There is another measure of responsibility - this is the involvement of the company's management in administrative action, the basis for which is the non-use of SSR.
The law provides for penalties for such actions:
PBOYUL are responsible for violations committed as officials.
Storage
Storage of forms is provided in equipped premises that prevent theft or damage, which is sealed or sealed at the end of the working day. Most often, safes are used in the cash register or accounting department.
Copies of the BSO confirming the conduct of monetary transactions, carefully packed in special bags, are stored for 5 years based on the rules for archival storage of documents. One month after the end of this period and the last inventory check, the documents are destroyed. This process is also formalized by an act drawn up and signed by the commission.
Unused strictly recorded forms may be stored indefinitely. The law does not define deadlines for such cases.
It happens that a company has ordered too large a batch of forms, which can be used for a very long time. Sometimes the company's management changes the form of the forms, introduces new ones, or the status or name of the enterprise changes. Then the unused balance of forms is inventoried and subject to destruction, also with the preparation of a BSO liquidation act.
The procedure for recording strict reporting forms
BSO received from the printing house must be recorded in the accounting journal. The automated control system provides for printing a form with automatic entry into the BSO accounting book. It can also be formed in the 1C system.
Accounting for forms received from printing enterprises is carried out by registration entries in the order of receipt by name and numbers indicated in the accounting book.
The pages of the book must be numbered, stitched, certified by the management of the company or individual entrepreneur and sealed with a seal or stamp.
Sample book of accounting forms for strict reporting
The form of the book is not approved by law. Therefore, it can be generated or used as a variant of the BSO accounting book form used in a budgetary institution, approved by the instruction of the Ministry of Finance dated September 23, 2005 No. 123n for use. The person authorized to maintain this form is appointed by order of the company’s management. Typically, this is the company cashier or another employee involved in issuing BSO.
Numbering
All BSOs must be numbered with 6-digit numbers, which are indicated at the top of each sheet in a strict mathematical sequence. The indication of the series is also mandatory. Numbers and series are affixed by the manufacturer of the forms: either in the printing house or during the automatic generation of the document.
Registration in a book (magazine)
The accounting journal of a standard form or generated in an organization contains the following columns:
Completing the book is a mandatory daily task that requires serious consideration. We offer a sample document.
Inventory and write-off of BSO
The purpose of conducting an inventory of BSO is to identify compliance of the storage conditions of forms with the requirements of the law and to check the presence of balances.
The inventory commission is approved by order of the organization’s management or the entrepreneur.
Typically, such forms are kept at the cash register and are under the cashier's report. Therefore, each audit of the cash register is accompanied by a recalculation of the balance of the BSO, indicating its results in the cash register audit report, form INV-15.
If the forms are not stored at the cash desk and are inventoried separately from cash, the availability of forms is checked separately for each type of BSO, storage location and accountable persons, if there are several of them. The established balances of the actual availability of BSO, recalculated sheet by sheet, are verified with analytical accounting data, which are displayed according to the information in the accounting book separately for each type of form.
The results of the inventory are entered into the inventory list of form INV-16 with the receipt provided in the form, which the accountable person signs before the start of the inspection. During a planned inventory, the inventory is drawn up in 2 copies, when transferring the BSO from one person to another - in 3 copies.
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If a shortage of forms is identified, you should find out the reasons, take the explanations of the person responsible and determine the degree of his guilt. The loss of monetary documents is a serious reason for company management or an entrepreneur to think about and understand.
Liability for the loss of BSO is not provided for by law, however, the management of the enterprise has the right to apply appropriate disciplinary sanctions.
If the loss of forms is not an isolated incident, is accompanied by theft, or occurs in any dubious situations, you should contact the investigative authorities. Abuses involving the use of BSO, unfortunately, are not decreasing.
Another purpose of conducting inventories of BSO is their write-off (destruction). This is a mandatory procedure carried out when the archival storage period for documents, both used in the company’s activities and damaged, has expired. Let us repeat, the destruction of the BSO is carried out after a month from the date of the inspection and is confirmed by the commission drawing up a liquidation act. Accounting for BSO is maintained in separate sub-accounts, all results of inventories are recorded in accounting registers.
Thus, the use of BSO frees organizations and individual entrepreneurs from using cash registers. However, it imposes very serious requirements for the storage, accounting and correct handling of these documents, influencing the formation of the enterprise's Accounting Policy. In addition, the use of BSO requires the mandatory maintenance of a Book of Forms and periodic (usually once a month) inventories.
Accounting for strict BSO reporting forms
According to current legislation, all entrepreneurs are required to use cash register systems when making cash payments. However, the legislation makes it possible to do without such equipment, using strict reporting forms. Entrepreneurs working with this form of reporting are responsible for recording and storing such forms.
Accounting, storage and write-off of strict accounting forms
Book (journal) of accounting forms of strict accounting
“Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment” regulates in detail the entire range of issues related to the use, storage, accounting, and destruction of strict reporting documents. The Regulations were approved by the Government of the Russian Federation. According to him, the entrepreneur keeps logs of such forms, in which they are all recorded. There is no unified form for such magazines, so any entrepreneur can use almost any form of such a magazine. The only requirement is that the pages in the magazine be bound and numbered, sealed and signed by the entrepreneur.
Together with the establishment of the journal, the entrepreneur draws up an act containing the procedure for filling out the book (journal) where strict reporting forms are recorded. The act also contains data on the appointment of a person responsible for the BSO, who is responsible for recording the forms in the journal and all procedures related to strict reporting forms.
Accounting BSO
Working with BSO has its own nuances. The legislation provides for the accounting of BSO, a separate group is reserved for them in the Chart of Accounts, entrepreneurs receive a tax deduction for the amount of the purchase of BSO. Therefore, it is very important to have a certain procedure for accounting for SSO that complies with the law. To control the safety of individual entrepreneurs’ forms, an inventory is carried out and an inventory report is drawn up.
Storing strict reporting forms
Since BSO are subject to mandatory accounting, their storage requires attention and control on the part of the entrepreneur.
By law, the storage of BSO must be arranged so that unauthorized people do not have access to them. To do this, you need a safe or a special room, which is sealed daily.
Storage period for strict reporting forms
The period during which forms must be stored according to the legislation of the Russian Federation is not determined; only the storage of counterfoils and copies of used forms is required. The storage period for such documents is 5 years and they can be destroyed after the expiration of the period, but when a month has passed since the last inventory. Unused forms are stored for a period chosen by the entrepreneur.
Inventory of strict reporting forms
Inventory is carried out periodically and allows you to identify shortages or improper storage. Conducted by a commission selected by the entrepreneur. An inventory is also taken before unnecessary forms are destroyed. It is also mandatory if damaged or spoiled forms are detected. In this case, a BSO write-off act is drawn up.
How to receive and issue BSO?
Acts of acceptance and transfer of strict reporting forms
Since all forms are subject to accounting, special documents are drawn up when issuing them. But before officials receive the forms, they are accepted by the responsible employee. Acceptance of BSO from a printing company is also carried out by a commission, and an acceptance certificate is drawn up. The form of such an act must comply with the Government Decree and its preparation is mandatory. The issuance of BSO to employees is also documented - an act is drawn up. The acts contain data on the form of the forms, their quantity and are signed by the persons issuing the forms and receiving them. Acts are checked during inventory. The legislation allows it to be issued as a temporary act, under which employees receive BSO for a certain period of time (working day, work week), or as a quantitative act, under which a certain number of BSO are issued for an indefinite period.
Writing off strict reporting forms
A special procedure for writing off lost strict reporting forms has been developed and is being applied in practice. This fact is confirmed during an inventory, during which entries in the journal are checked for compliance with actually existing forms. There is no liability for loss, but the entrepreneur can apply penalties and penalties to the responsible person in accordance with the laws. If the loss of forms was accompanied by theft or other illegal activity, it is necessary to notify the investigative authorities.
About strict reporting forms: maintaining, filling out, issuing and accepting
According to the Regulations approved by Decree of the Government of the Russian Federation No. 359 of May 6, 2008 (hereinafter referred to as the Regulations), legal entities and individual entrepreneurs (IP) can use strict reporting forms instead of a cash register when paying in cash for the provision of services to citizens. These persons need to organize their records in accordance with legal requirements.
General provisions on BSO
The document with which payments are made in cash, as well as payment cards for the provision of services to citizens, is called a strict reporting form (SRF). It is equivalent to a cash register receipt. Examples of BSO are a petrol voucher, a travel document and other similar documents. The Regulations contain a list of necessary details for the BSO. A cash receipt order is not a BSO, since it does not contain a number and series. Accordingly, the provision of services with the provision of a receipt and warrant is an administrative violation and may result in a fine.
There are two procedures for producing forms - printing and using automated systems. It is not possible to issue forms on a regular computer, so most forms are printed in a printing house. The main rule is that the forms comply with the rules for their design and production. Before the adoption of the Regulations, forms could only be used in those types of activities for which there were forms established by the state authorities. Now, if such a form does not exist, the business entity has the right to develop it itself. There are no requirements for registering this form with government agencies, but it should be approved in the accounting policy of the enterprise.
Forms must be filled out correctly, in neat handwriting, and without corrections. When some form details are missing, a dash must be entered in the column. If any of the forms was damaged or filled out incorrectly, you must cross it out and attach it to the report for the day it was filled out. After complete completion, the BSO is considered the primary document on the basis of which transactions with funds are processed.
The absence of forms, as well as violation of the terms and procedure for their storage, is considered an offense and entails tax and administrative liability.
Features of accounting for strict reporting forms
Legislative acts require mandatory accounting of forms. Depending on the type of form, there are two accounting methods. The first method is accounting on a specific off-balance sheet account. The second is on the enterprise’s balance sheet (the “Materials” account or cost accounts). The organization (IP) itself must choose one of these methods for itself, and it is better to register this method in the accounting policy of the enterprise. Costs in the amount of the amount spent on the purchase of forms can be offset when calculating income tax. There is no need to register the forms with the tax authority.
Acceptance and issuance of BSO
Acceptance of the forms by the responsible person occurs on the day they are received in the presence of a specially created commission (IP). The commission verifies all details and the nominal number of forms with those indicated in the accompanying documents. As a result, an acceptance certificate of forms is drawn up and signed by the manager (IP). The act of acceptance and transfer becomes the basis for accepting the forms for registration. They are checked during the inventory count. The special form of the act is not established at the legislative level, therefore the enterprise (IP) has the right to approve such a form independently. The receipt of forms must be entered by the responsible person in the book of strict reporting forms.
When the responsible person issues forms to other persons, a temporary or quantitative act is also drawn up. A temporary act must be drawn up in the case when a person is issued forms for a certain period, for example, one working day. When a certain number of forms are issued for an indefinite period, it is necessary to draw up a quantitative act.
Maintaining the BSO accounting book
In the case where forms are issued using a printing method, the Regulations require that you have a BSO accounting book to record them. A commercial enterprise or individual entrepreneur has the right to develop a model of this book itself, since there is no approved form. In this case, the book must be bound, numbered, sealed, and signed. Accounting in the book of forms must be kept by name, number and series of the form. In most cases, the book contains columns indicating the date of receipt of the forms, their quantity, and details of the corresponding form.
A prerequisite is the publication of an act at the local level, where the rules for maintaining this book will be fixed and a person responsible for accounting for forms, including maintaining the book, will be appointed. An agreement on full individual financial responsibility is concluded with this responsible person. In this case, the head of the organization (IP) must create all the necessary conditions for the safety of the forms.
The features of maintaining the accounting book are described in more detail in the Regulations.
When forms are issued using automated systems, they are recorded using special software. There is no need to keep a ledger. At the same time, access to this system must be limited to unauthorized persons; each form must have its number and series. Such forms must be stored in an automated system for at least 5 years.
Rules for storing forms
To prevent damage and theft, forms should be kept in safes or other special rooms that are sealed or sealed every day. Any form must be duplicated (or have a tear-off part). A copy or tear-off part is stored for at least 5 years.
In order to identify shortages of forms or their improper storage, a periodic inventory is carried out. It is carried out during the inventory of the cash available at the cash desk. Control over the use of forms cannot be imposed on the person responsible for issuing them.
Destruction of the BSO
When the five-year storage period has passed and at least another month from the date of the last inventory, the spent forms must be written off and destroyed. The act of destruction of forms serves as the basis for this. The act is drawn up by a special commission acting on the basis of an order from the head of the enterprise (IP). The forms are destroyed in the presence of all members of the commission.
The procedure for writing off lost forms has its own specifics. The loss of BSO is mainly detected during inventory, when the data in the BSO accounting book and their actual availability with the responsible person are verified.
From all of the above, we can conclude that a commercial entity has the right to replace a cash register using a BSO. But this is only in the case of providing services to citizens. At the same time, the use of forms obliges this entity to organize their correct accounting, strictly complying with all legal requirements. Because the slightest violation of them can lead to undesirable consequences.
The obligatory condition to keep records of all BSOs provides for a special procedure for receiving and issuing such forms, which must comply with the standards
Regulations approved by the Government of the Russian Federation (No. 359).
To ensure the receipt and transmission of these forms, a permanent commission is being created, whose responsibilities will include monitoring the receipt and transmission of forms.
Initially, working with BSO is associated with their acceptance from organizations that issue forms. Accordingly, an act of acceptance of the transfer of BSO is subject to execution. The preparation of the act is preceded by verification of the forms by the person responsible for their accounting. Such verification is carried out on the day of receipt of the specified documents, in the presence of a representative of the organization transmitting the form and members of the commission. The financially responsible person is obliged to check all BSO according to their numbers and series, as well as quantitative composition, with the data of the accompanying documents of the transferring party. The acceptance certificate must reflect all information about the forms in detail (total quantity, series, numbers of each form separately). Such an act is signed by all persons present at the reception of the BSO and approved by the immediate head of the organization (IP) and serves as the basis for the responsible person to register the forms of strict reporting documents.
When an organization (IP) carries out activities, BSOs are issued to officials. Accordingly, a transfer deed must be drawn up. The transfer of forms may be temporary or quantitative in nature. When transferring BSO for a certain time, a transfer certificate must be drawn up indicating the specific period for which the BSO is issued. When transferring forms based on their quantity, a BSO transfer certificate must be drawn up indicating the specific number of forms transferred. The general requirements for detailing the forms in the act remain unchanged. A note is made in the BSO accounting journal about the issuance of BSO to officials. These persons accept the forms upon signature. Return of unused, damaged and copies of used forms is carried out in the manner and within the time frame established by the manager. Such a return is recorded in the accounting book and endorsed by the financially responsible person.
Acts of acceptance and transfer of BSO do not have a strictly established form; they are developed and approved by the organization (IP) independently. When developing the form of acts, the provisions of Art. 9 of the Law of the Russian Federation “On Accounting”, which contains mandatory details for documents whose forms are not unified.
The acts must be kept in the BSO accounting book for the entire time such a journal is used. The inventory carried out concerns the acts drawn up in the same order and terms as established for the BSO inventory. The storage periods for acts are set by the manager and depend on the periods of use and storage of the BSO accounting log. Upon expiration of the established storage periods, the acts are subject to destruction in the general manner established for BSO.
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ACT OF TRANSFER OF BSO TO EMPLOYEE SAMPLE. The employee wants to hand over. Acts of acceptance of BSO transfers are stored together with a journal of their accounting throughout. Refusal of the manager to resign from the transfer after the expiration of the established period of dismissal.
The use of strict reporting forms frees the organization (IP) from using a cash register. At the same time, the law of the Russian Federation provides for responsibility for compliance with the requirements for proper accounting of BSO in special books.
BSO (strict reporting form) is a financial document. In other words, the form confirms the receipt of funds without issuing a cash receipt. This option is considered only when providing services (work) to the population.
Issuing BSO when selling goods is illegal. This is stated in Federal Law No. 54-FZ of 2003. with change add. Current in 2017
Examples of BSO: train tickets, air tickets, tickets to the theater (cinema, exhibition, etc.), voucher to a sanatorium, etc.
The legislation of the Russian Federation allows you to independently develop the form of the form, but it is preferable to print it in a printing house (Resolution No. 359 of the Russian Federation of May 6, 2008, as amended and supplemented). However, there are forms, the form of which is unified by the law of the Russian Federation. Correction of such forms is unacceptable.
The forms approved by the law of the Russian Federation include:
- railway, air tickets and other documents for the transportation of passengers;
- tickets for other passenger transportation by public transport (bus, etc.);
- luggage receipts, receipts for hand luggage;
- safe receipt issued by pawn shops;
- theater tickets and subscriptions, cinema tickets;
- excursion packages;
- tourist vouchers.
The BSO form is filled out simultaneously with the copy. The required number of copies is written on each form. Some forms have tear-off sections.
A special book is provided for recording strict reporting forms. It’s called: “BSO Accounting Book.” The book is drawn up in a strict order: mandatory numbering, the sheets are laced and sealed and signed by the manager (chief accountant) or individual entrepreneur. Each organization or individual entrepreneur has the right to independently develop a form of book for accounting for BSO or purchase a ready-made version.
Is it necessary to create a ledger for accounting?
An organization or individual entrepreneur is not required to maintain a BSO accounting book if the forms are issued using automated systems.
Forms published using a printing house must be recorded in the BSO accounting journal.
Proper control and filling out the log book of strict reporting forms
Accounting in an organization (for individual entrepreneurs)
Let us remind you that strict reporting forms are filled out in the absence of a cash receipt.
Decree of the Government of the Russian Federation dated 05/06/2008 N 359 “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment”
The first thing that is required when accounting for BSO is the issuance of an order, which clearly states the rules for filling out the BSO journal. In the same order, you can appoint a financially responsible person for accounting forms.
Attention! An individual entrepreneur has the right to a tax deduction in the amount spent on the purchase of BSO. Therefore, correct accounting of purchased forms is extremely important.
On the day the organization receives strict reporting forms, they must be accepted for balance. First, an inventory of received forms is carried out only in the presence of commission members. Based on the results of the commission meeting, a corresponding act is drawn up. And only on the basis of the act, the forms are accepted for registration by the appointed financially responsible person (clause 14 of Resolution 359 of the Russian Federation of May 6, 2008).
What to do if there is only one member of the commission. The BSO acceptance certificate is mandatory, so the commission may consist of a single member.
Is it possible for an individual entrepreneur to issue BSO forms to himself? It is better to comply with the formalities and requirements of the law of the Russian Federation and draw up an act of transferring the BSO forms to yourself. By doing this you will not break anything, but on the contrary, you will only be on the safe side.
How to fill it out correctly
The full name of the organization (IP) is written in the corresponding line. If there are structural divisions, the relevant information is indicated (if there are no divisions, a dash is placed).
Correctly fill in the fields of the book - table.
Attention! For each type of form (receipt, ticket, etc.), a separate sheet of the BSO accounting book is filled out.
Filling out information about the BSO - table.
| Column name | How to fill out |
| date | The date of receipt of the BSO by the financially responsible person is set. |
| From whom it was received (to whom it was issued) | The information is indicated from whom it was received (for example, a printing house). When transferring forms, the person to whom they are issued is indicated. |
| Base | The details of the document on the basis of which the forms are accepted or issued (for example, an invoice for receipt or an order for the issuance of BSO) are indicated. |
| Coming | Information about the received forms is indicated (series, first and last number, quantity). |
| Consumption | Information about issued forms. The signature of the employee who received the forms is required. |
| Remainder | The number of remaining BSOs in stock. |
| Total | Summary data on income, expenses, balance of BSO. |
Sample of filling out the BSO accounting book
Filling out the BSO book using the “Receipt” form as an example
BSO numbering
Each type of strict reporting forms is numbered in order. In case of inspection by regulatory authorities, the used and remaining forms must be reconciled. Therefore, damaged forms must be immediately written off, with the obligatory preservation of the form itself.
But using BSO out of order does not face any penalties.
Who fills it out and is responsible for storage?
The head of the organization (IP) by order appoints the employee responsible for the forms. Alternatively, an accounting employee. He is the financially responsible person responsible for the safety and correct accounting of BSO.
The individual entrepreneur himself has the right to be responsible for maintaining the book and preserving the BSO if he does not have a staff of employees.
The employee responsible for SSO must necessarily familiarize himself with the order appointing him as the financially responsible person against his signature. This employee fills out the columns of the book in accordance with the instructions.
At the same time, the responsible person is responsible for the safety of the forms. Where and how to store forms is decided individually in each organization. The main thing is to ensure complete safety.
If the BSO is stored in the safe of an organization or individual entrepreneur, then it should be sealed daily.
The safe must be sealed daily
Responsibility for storing BSO
The person financially responsible for the SSO is obliged to comply with the procedure and terms for storing documents. If the requirements of Article 15.11 of the Code of Administrative Offenses of the Russian Federation are violated, a fine of 2–3 thousand rubles is imposed on the guilty person.
Inventory, write-off
The timing of the BSO inventory is determined in the local regulations of the organization (IP). Often this procedure is combined with an inventory of cash in the cash register of an enterprise (IP).
The shelf life of used forms, including copies (copies) is 5 years, unused - unlimited (Article 17 of the Federal Law of November 21, 1996 No. 129-FZ).
Reconciliation of all BSO of an organization (IP) is carried out by a special commission. Only one member of the commission is allowed to make a reconciliation report. It must list the details of used, damaged, and unused forms.
From the moment of inventory, the storage period for written-off forms is 1 month. Then they are destroyed (burned).
Keeping proper BSO records means:
Timely completion of the BSO accounting book. Responsibility for the safety of the BSO. Timely inventory and write-off of forms.
If the person responsible for SSO acts in accordance with the law of the Russian Federation, then the risk of possible troubles in the form of fines is minimized.
Also, the information contained in the electronic data bank can be used by tax authorities during inspections of business entities to identify possible violations of business activities. Thus, thanks to the information contained in the EDB, regulatory authorities can establish that the form used was never purchased by a business entity. This can later serve as evidence of a fictitious transaction. The functioning of an electronic data bank made it possible to streamline accounting and increase the efficiency of state control over the use of received document forms, documents and printed materials for each specific business entity.
Certificate of acceptance and transfer of strict reporting forms - sample
Vouchers, coupons, subscriptions - all these are types of BSO. However, the scope of their application is not limited to this. Some enterprises, especially small ones, can use these documents to confirm the fact of the service provided instead of a cash register receipt.
The use of BSO by companies and individual entrepreneurs is possible in the following cases:
- if these entities are payers of the single tax on imputed income (UTII);
- if a company or entrepreneur operates on a patent basis:
- if they are located in a remote area.
Since the BSO has the same legal force as a cash register check, it must have all the required attributes: number, series, be strictly registered and stored in compliance with the requirements, which will be discussed below.
Certificate of acceptance and transfer of strict reporting forms (sample)
Order of the Ministry of Defense of Russia N 200). In the event of the loss of military transportation documents, the head of the institution is obliged to order an administrative investigation, take the necessary measures to search for the lost documents and on the same day notify the head of the supply authority that issued these documents about their loss, indicating the series and numbers of the lost ones documents. The results of such an investigation and the measures taken on it are reported to the approving authority and a higher organization (clause 34 of Order of the Russian Ministry of Defense No. 200). Military transportation documents that are lost, missing or damaged during production are deregistered by decision of the head of the higher institution. Persons responsible for the loss military transportation documents, bear responsibility in accordance with the established procedure. Example. In February 2007
Sample act of acceptance and transfer of strict reporting forms (SSO)
It is created by the Russian Federation, a subject of the Russian Federation or a municipal entity to provide services to ensure the execution of the powers of state authorities or local government predetermined by Russian legislation in the field of education, science, culture, healthcare, employment, social culture, sports, physical culture and other areas. The income-expenditure budget of a budgetary organization must reflect the entire profit of the institution, both acquired from the budget or extra-budgetary state funds, and received in the process of entrepreneurial activity. Entrepreneurship refers to the provision of services on a paid basis or income received from the operation of state property assigned to the organization.
Regulatory framework At this time, the production and use of BSO is regulated by Resolution of the Ministry of Finance of the Russian Federation No. 359 of May 21, 2008.
BSO transfer
The acceptance certificate must be signed by both the employee issuing the document and the employee receiving the documentation. In addition, this paper must have a visa from the manager authorizing this procedure. The act contains information about the form of the forms, indicating their quantity and numbers.
Info
All acts, as well as the accounting book, which will be discussed below, must be ensured proper safety. When conducting a planned inventory, all of the above documentation is subject to mandatory verification and recording. In the event that employees receive forms for one day and then return the remaining ones, the legislation allows for the issuance of temporary issuance certificates.
In the case of issuing documents for an indefinite period, this procedure is formalized by a quantitative act.
Registration of disposal of BSO upon gratuitous transfer
N 76-FZ “On the status of military personnel”, military personnel have the right to travel free of charge: - by rail, air, water and road (except for taxis) transport on business trips, in connection with transfer to a new place of military service, to places of employment main (vacation) leave (once a year), additional leave, for treatment and back, to the chosen place of residence upon dismissal from military service; - on trucks and passenger buses of a military unit, allocated to ensure the organized transportation of military personnel to the place of military services and back. To ensure travel and transportation of personal property by rail, air, water and road transport of public use, with the exception of taxis, military personnel, members of their families, as well as close relatives and persons accompanying them are issued transportation documents.
Form of strict accountability
- sales of newspapers and magazines through kiosks;
- sales of ice cream, bottled soft drinks, securities, travel vouchers and travel tickets;
- provision of food in educational institutions;
- trade at markets, fairs and other places that are not shops, pavilions, kiosks;
- shoe repair, hardware repair, key making;
- care and supervision;
- provision of porter services;
- digging up vegetable gardens, sawing firewood;
- transfer of property for lease to individual entrepreneurs (can also be transferred to the use of BSO);
- application of UTII or PSN in the provision of household services.
Regardless of the type of activity in which forms are used instead of cash register checks, domestic legislation allows the production of BSO forms by printing or using special means.
Strict reporting forms in a budget organization in 2018
Order of the Ministry of Defense of Russia N 200, law enforcement agencies that receive military transportation documents to supply them to attached military units and for current needs, take these documents into account also in books for recording strict reporting forms, which must be numbered, laced, sealed and in which separate personal accounts for each attached institution. Spent military transportation documents are debited from the personal account on the basis of the annual report of the institution of the law enforcement agency, and their balance is withdrawn as of January 1 of the year following the reporting year (clause 30 of Order of the Russian Ministry of Defense N 200). Used transportation documents purchased for current needs are written off from accounting at least once every six months on the basis of an act from the internal audit commission.
Attention
Help Making BSO on a printer It is strictly forbidden to produce BSO on a standard office printer. For this purpose, only special ACS equipment can be used. In the case of printing forms, a mandatory condition is to place on it information about the manufacturer, order number and circulation volume.
Read on the topic in the electronic journal Filling out strict reporting forms Documents produced by printing or using an automated control system are filled out by hand or using a special printer at the time of financial transactions. Corrections to the text are not permitted. If the form is damaged, it must be crossed out diagonally and attached to the report prepared by the cashier. In order to maintain uniform numbering, destruction of forms is not allowed.
Transfer of strict reporting forms to another organization
Thus, according to the legislative norms of the Russian Federation, individuals are issued the following BSOs:
- birth certificate;
- passport;
- marriage certificate;
- educational certificate;
- diploma and so on.
When carrying out economic and financial activities of budgetary institutions, the following strictly reporting forms are used:
- service certificates;
- work books;
- fuel coupons.
When a government agency receives payment for services provided to the population without using cash registers, it issues certifying receipts or similar official papers confirming payment. BSOs in budgetary organizations are quite diverse. Moreover, each type of form has certain features regarding its movement, storage and issuance. However, there are general rules that apply to any SSB in a budgetary institution.