Order on Document Flow of Incoming and Outgoing Documentation in the Organization Sample

Document flow schedule for accounting policies - sample

1. create a table of correspondence between the type of document and the positions of responsible employees who have a legal basis for signing them;

Find out how to assign the right to sign a primary document to an employee from the material.

1. specify other nuances of the schedule (depending on the needs of organizing internal document flow).
2. compare each type of document with the responsible persons responsible for receiving (executing) the document in accordance with the job descriptions of the performers;
3. develop a system for monitoring the execution of the document flow schedule;
4. specify the calendar nuances - indicate the time periods established by law or internal regulations for the preparation, coordination and approval of the document, as well as the transfer of the finished document to the end user;

After collecting and clarifying all the initial data, this information is reflected in a special table (document flow schedule), the number of rows and columns of which depends on the needs of the organization. Such freedom of choice when drawing up a document flow schedule is acceptable for any organization if the requirement for the use of a specific form of this document is not provided for by industry and (or) other regulations. The most common situation for drawing up a document flow schedule is as an element (application) of an accounting policy.

Therefore, its introduction into the accounting process occurs simultaneously with the commissioning procedures

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Order on approval of the document flow schedule

There are a number of requirements for it:

1. Familiarization with the order of all employees.
2. Presence of director's signature.

The form of the order is not approved by law.

Therefore, the order can be drawn up in free form.

The schedule usually contains the following information:

1. Dates for entry into force of local acts.
2. Methods of maintaining and storing papers.
3. Time limits for checking the form and content of documents.
4. The procedure for approving papers.
5. The procedure for transferring documents between structural divisions.
6. Rules for compilation and design.
7. The procedure for executing documents.
8. Responsibility for untimely fulfillment of duties related to document flow.
9. Monitoring compliance with the schedule.
10. Employees who are responsible for filling out a particular document.

If an employee violates the schedule, he can be held accountable. However, this is only possible if there is an order to approve the schedule. If there is no such order, then the director will bear all responsibility Order No. 44 Moscow 02/19/2021 On approval of the document flow schedule To ensure stable operation of the organization and rational organization of document flow, I ORDER: 1. Approve the document flow schedule based on Appendix No. 1. 2. All responsible employees submit primary documentation to the accounting department based on the approved schedule.

3. Send contracts received from counterparties to the accounting department within the time limits fixed in the schedule. 4.

Relevance of document management

The provisions do not apply to the organization of work with documents containing information constituting state or official secrets.

An employee who violates the deadlines established in the document flow schedule may be deprived of part of his salary, bonus, or reprimanded (letter of Rostrud dated December 18, 2014 No. 3251-6-1). In the article, we provided examples that will help you motivate employees to meet deadlines.

Job descriptions of employees contain clauses regarding the creation and submission of primary supporting documents in accordance with the established document circulation schedule. Each appointed or responsible person involved in the process of document movement receives a statement of his duties and responsibilities in the event of failure to comply with the requirements of the regulation.

When drawing up a document flow schedule, you need to take into account that the goal is timely review of papers. If the schedule is formed incorrectly, then there is a high risk of missing deadlines when processing documents.

The generated document flow schedule is approved by order. There are a number of requirements for it:

• Presence of director's signature.
• Familiarization with the order of all employees.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual.

Written documents are accepted by inspectors and judges as the most reliable evidence of the commission of any legally significant actions. The study of papers in any dispute is given paramount importance.

When establishing contractual relations with counterparties, you should remember the forms of contracts provided for by civil law. Transactions are made orally or in writing (simple or notarial) (Article 158 of the Civil Code of the Russian Federation).

Sample workflow schedule

for another job (form T-5, T-5a) Human Resources Department In accordance with the submitted application or order of the manager Accountant As submitted As submitted, along with information on the amount of accrued wages Register of Orders indicating the number, date, reason , information about the employee 5 Order (instruction) on granting leave to the employee (form T-6, T-6a) Human Resources Department In accordance with the submitted application or order of the manager Accountant As submitted As submitted, along with information on the amount of accrued wages fees Register of Orders indicating the number, date, basis, information about the employee 6 Order (instruction) on termination (termination) of an employment contract with an employee (form T-8, T-8a) Human Resources Department In accordance with the submitted application or order of the head Accountant accountant As submitted As submitted, along with information on the amount of accrued wages Register of Orders indicating the number, date, basis, information about the employee 7 Order (instruction) on sending an employee on a business trip (form T-9) Human Resources Department In accordance with by order of the manager Accountant-accountant As submitted As submitted, along with information on the amount of accrued wages Register of Orders indicating the number, date, basis, information about the employee 8 Travel certificate (form T-10) Human Resources Department Together with the Order (instruction) about direction

Document flow: we build it “according to accounting”

In addition, in order to deduct VAT on invoices received by the organization on time, but which ended up in the accounting department only in the next quarter, according to tax authorities, it is necessary to submit an amendment.

It is with the help of a document flow schedule that you can appoint persons responsible for the preparation and transfer of documents, as well as set specific deadlines for transferring primary documents to the accounting department.

This will allow the accountant to receive documents on time. In addition, the accountant will not have to explain to each employee what documents must be submitted to the accounting department and when. By the way, the document flow schedule is part of the internal control system, and every organization must establish internal control of business activities.

This is required by the new Accounting Law.

There is no unified form of the schedule - each organization must develop it independently. And the larger the organization, the more types of activities it has, the more detailed the schedule should be.

At the first stage, you need to outline the range of documents that are generated in the process of the organization’s activities.

In addition to the daily primary cash register, inventory and personnel records, include in the schedule documents for operations that occur infrequently (for example, entertainment events and promotions). Proper execution of these documents is essential for expense recognition.

Decide if you need a schedule for your job

A document flow schedule is simply necessary for organizations in which primary documentation comes to the accounting department from different departments.
With its help, you will be able to organize and control the work of issuing documents by different people - are they doing their work on time? And if delays occur, whose fault is it? Memo. A schedule is necessary when you need to control the timeliness of the issuance and transfer of documents by the organization’s employees to the accounting department.

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If you work as an accountant in a small company and prepare all the documents yourself, then you most likely do not have a schedule for yourself. As we have already said, you will not face any fines for not having a schedule. After all, this document is needed for internal control and is compiled solely for the needs of the organization.

Document flow schedule in accounting sample 2020 free download

What is its role Today, documents are not just paper that contains some information in written or graphic form.

The schedule must also describe the process of movement of documents confirming certain facts of economic life, the occurrence of which the accountant may not know, but which must be reflected in the accounting.

Many documents also have legal significance. According to Art. 6 of the Law of the Republic of Belarus of October 18, 1994 No. 3321-XII “On Accounting and Reporting” (as amended by the Law of June 25, 2001 No. 42-Z), the accounting policy of the organization includes, among others, the regulation of the movement of primary documents and registers in the organization’s accounting (document flow schedule).

According to sub. 5.2 of the Regulations on documents and document flow in accounting, approved by the Ministry of Finance of the USSR dated July 29, 1983 No. 105 (hereinafter referred to as Regulation No. 105), the work on drawing up a document flow schedule is organized by the chief accountant. The document flow schedule is approved by order of the head of the enterprise or institution.

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The functional purpose of the document movement schedule is to:

1. creating all conditions for fast, clear and correct processing of documents by accounting staff;
2. increasing the efficiency of economic activity in the enterprise as a whole.
3. optimizing the use of working time and material costs for processing and documenting information;

When the document flow schedule has already been formed, management must record this fact by issuing a corresponding order, personally signed. A document flow schedule is an individually developed scheme of interaction between all departments of an enterprise from the moment of creation (reception) of a document to the moment of its transfer to the archive (storage locations).

There is no single schedule format, because it is not required for preparation.

Fragment of a schedule in which documents are generated by business operations

Compliance with the document flow schedule by responsible persons contributes to the rational distribution of job responsibilities between employees, optimization of document flow and coordination of the activities of various services and departments within the institution.

I.Shinder

Journal expert

accounting and taxation"

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The requirements for the document flow schedule are established by the Regulations on documents and document flow in accounting, approved by the USSR Ministry of Finance on July 29, 1983 N 105 (hereinafter referred to as the Regulations). This document is valid to the extent that it does not contradict accounting legislation. Section 5 of the Regulations regarding the document flow schedule is fully consistent with it. This means you can fully use it.

Who exactly will draw up the schedule is decided by the chief accountant (clause 5.2 of the Regulations). This work can be entrusted to an ordinary accountant, a personnel employee or, for example, a secretary. There is no unified form of document flow schedule. Therefore, you will have to develop it yourself. The purpose of the schedule is to establish the order in which documents will be drawn up in the organization. In this regard, it is advisable to include the following information:

• who issues a specific primary document and when;
• when and by whom the document is transferred to the accounting department;
• who is responsible for creating and transmitting the document;
• which employee processes the document and for how long;
• How long should a document be kept in the organization?

On a note. The unified form of the document flow schedule has not been approved, so the organization can develop it independently.

The accounting department receives both primary documents created by the organization’s employees and “primary documents” from counterparties. For incoming documents, you can draw up a separate document flow schedule, or you can include them in the general document flow plan, appointing responsible persons for checking them and transferring them to the accounting department.

The Appendix to the Regulations provides an example of a document flow schedule, which is drawn up depending on the documents used by the organization. We have presented a sample of such a document in Fig. 1. You can use it as a basis. However, in our opinion, this is not the best option. The fact is that such a document flow schedule is difficult to understand, especially if you use a large number of primary documents. Each performer will have to look for his own form among many others.

————————————————————————————————————————————————Name Creating a document Transfer of the document to the accounting department Processing and storage of the document document ——————————————————————————————————————————— Quantity Who Deadline Responsible Who Transfer deadline Responsible Who fulfills Deadline Deadline writes out forms for execution represents for checking execution of storage—————————————————————————————— —————————————————1 2 3 4 5 6 7 8 9 10 11————————————————————— —————————————————————————Order 1 Personnel On the day Chief Personnel On the day Responsible Responsible On day 75 summer reception employee conclusion of the HR department employee signing accountant accountant receipt employee labor order ordered the work of the contract by the head (form N T-1)————————————————————————————————————— —------- ——————————————————————————————————————————————

Picture 1

The schedule will be convenient if all the documents in it are combined according to some principle. Then the responsible person can immediately find the required document. We offer two possible methods.

Method No. 1: group documents by business transactions. This method is suitable for small companies that do not have many business transactions. In this case, in the first column of the schedule, list all possible business transactions. And for each business transaction, indicate the documents that need to be issued. A fragment of such a graph is shown in Fig. 2 on p. 28 - 29.

—————————————————————————————————————————————————— -Household Creation of a document Transfer of a document to the accounting department Processing and storage of a documentoperation —————————————————————————————————————— ————————Name Quantity Who Term Responsible Who Term Responsible Who fulfills Term Term of the document issues formalities for execution represents transfers for verification of execution storage———————————————————— ——————————————————————————————-1 2 3 4 5 6 7 8 9 10 11 12——————— ————————————————————————————————————————————-Purchase Payment 2 Accountant Per day Chief Accountant, On the day General Responsible On the day 5 years of goods order before payment accountant who made the payment director and accountant payment (form of goods payment goods chief goods 0401060) order before 15.00 accountant before 18.00 at the bank————————————— —————————————————————————————————Power of Attorney 1 Accountant The day before Chief Employee The next Responsible Responsible On the day 5 years (receipt form accountant on which day after accountant accountant receipt N M-2) goods issued expiration of the supplier's power of attorney power of attorney due until 18.00 power of attorney until 13.00———————————————————————— ——————————————————————Commodity 1 Supplier On the day Employee, Employee, On the next Responsible Responsible On day 5 invoice receipt recipient received day after accountant accountant receipt (form of goods goods goods receipt of invoice N TORG-12) goods from until 18.00 supplier to 13.00 ———————————————————————————————————— ——————————Act 1 Member On the day Chairman Chairman On the day Responsible Responsible On day 5 summer acceptance reception reception reception reception reception accountant accountant acceptance goods commission goods commission goods commission goods (form until 18.00 to 18.00N TORG-1 )————————————————————————————————————————————————— -- -----------------------------------------------Name Creating a document Transferring a document to the accounting department Processing and storing a document document ———————————————————————————————————————— ——Quantity Who Deadline Responsible Who Transfer deadline Responsible Who fulfills Deadline Deadline issues formalities for execution represents for verification of execution storage———————————————————————————— ————————————————————1 2 3 4 5 6 7 8 9 10 11———————————————————— ———————————————————————————Contract 2 Manager On the day Boss Manager On the day Responsible Responsible On the day 5 years sales supplies receipts sales department sales accountant , sales accountant (order form for wholesale goods lawyer goods approved by sales order of the manager) —————————————————————————————————————— —————————Invoice for payment 2 Manager To the Chief Manager On the day Responsible Responsible On the day 5 years of goods for sales next sales department compilation accountant accountant sales (form day after wholesale invoice of goods approved receipt of sales by order of the manager)———— ——————————————————————————————————————————— Transfer report 2 Manager On the day Chief Manager On the day Responsible Responsible On the day 5 years of sales products transfer of the sales department sales accountant, sales accountant (form of goods wholesale goods lawyer goods lawyer approved by sales order of the manager)————————————————————— ——————————————————————————Commodity 2 Manager On the day Chief Manager On the day Responsible Responsible On day 5 year sales invoice transfer sales department sales accountant accountant sales (form of wholesale goodsN TORG-12) sales———————————————————————————————————————— ——————— —————————————————————————¦ Limited Liability Company “Quest” ¦¦ ¦¦ Order No. 87 ¦¦ on approval of the document flow schedule ¦¦ ¦¦g. Vladimir July 16, 2012¦¦ ¦¦ For the normal operation of the company and proper organization¦¦document flow ¦¦ I ORDER: ¦¦ ¦¦ 1. Approve the document flow schedule according to the appendix. ¦¦ 2. All responsible employees must prepare and submit primary documents to the accounting department according to the approved schedule. ¦¦ 3. Submit the received primary documents from counterparties to the accounting department within the time limits specified in the schedule. ¦¦ 4. Entrust control over compliance by the performers with the schedule to the chief accountant M.I. Prokhorov. ¦¦ ¦¦General Director Sviridov P.V. Sviridov¦L———————————————————————————————————————————————— ———¬¦ Limited Liability Company “Quest” ¦¦ ¦¦ Journal of receipt of documents in the accounting department ¦¦ ¦¦g. Vladimir July 16, 2012¦¦ ¦¦————T————T———-T———————T—————¬¦¦¦ Date ¦Name¦ Details¦ Passed ¦ Accepted ¦¦¦¦ ¦ document ¦ document ————T——- ——-T——- ¦¦¦ ¦ ¦ ¦ Full name, ¦Signature¦ Full name¦Signature¦¦ ¦¦ ¦ ¦ ¦ position ¦ ¦ ¦ ¦¦¦ ———- ———— ———- ———— ——- ——- ——- ¦¦¦07.20.2012¦Commodity ¦N 521 from ¦ Kotova N.E., Kotova ¦Orlova ¦Orlova ¦¦¦¦ ¦invoice ¦07/20/2012¦manager ¦ ¦N.A. ¦ ¦¦¦L———- ———— ———- ———— ——- ——- ———¦L—————————————————— ———————

Document flow schedule: sample

Human memory cannot retain absolutely all the details and deadlines of work, so a specially drawn up schedule is a special reminder for employees.

The main tasks of the document flow schedule:

1. eliminating rush jobs, force majeure and maintaining the rhythm of the performers’ work;
2. obtaining in a timely manner the information necessary for making effective management decisions.
3. operational control over compliance with deadlines for the preparation, processing and execution of documents;
4. timely generation of reporting based on primary registers;
5. compiling files and transferring them to the archive in due time;

The schedule is drawn up in the form of a diagram, table or text indicating the timing of the transfer of documents between departments.

It is important to understand where and by whom the primary document is drawn up, which departments it goes through, who checks it and how it gets to the accounting department for accounting.

Document flow can be presented in the form of a diagram of interaction between departments from the moment of creation to delivery to the archive or transfer for destruction.

Document flow also means a list of all primary company documents developed and approved in accordance with.

A document flow schedule in accounting can be drawn up for each primary document: horizontal lines in a table or diagram indicate primary documents (as in our example schedule).

In a similar way, charts can be drawn up:

1. for each department;
2. for each position.

Sample document flow order

Despite the fact that it is not mandatory, managers strive to adopt it in order to optimize work with documents.

Let's take a closer look at how to approve the instructions for office work and correctly prepare the corresponding order.

The content of the local regulatory act under consideration is regulated by Article 8 of the Labor Code of the Russian Federation.

It states that any employers, except individuals who are not individual entrepreneurs, can adopt such standards. Local regulations must comply with the provisions of the Labor Code and cannot worsen the situation of the employee. The procedure for developing instructions for office work. Existing legislation does not oblige enterprise managers to adopt this normative act.

However, it has an important practical nature, since it allows you to optimize and streamline the algorithm for working with documents in an organization. Typically, the development of this document consists of several stages:

• Statement.
• Commissioning.
• Agreement with interested employees is recorded by drawing up an agreement sheet.
• Collection and analysis of information is carried out on the basis of a survey of department heads, as well as regulatory and methodological documentation.
• Preparing the text.

The instructions for office work are given legal force after the issuance of an order for its approval.

Order on approval of instructions for office work The legislation does not provide for a unified form of this order, so managers draw it up independently.

Order on the appointment of a person responsible for office work

4691 If the volume of documentation to be filled out is impressive or it has increased and the existing staff cannot cope with it, then an order is required to appoint someone responsible for office work. A sample and form of this paper is attached.

FILES In most cases, in small organizations, the secretary is responsible for office work.

But sometimes an organization does not have a secretary at all, but needs a person who would draw up documents that are fundamentally important for the company, or there is a secretary, but he cannot cope with the volume of documentation that needs to be filled out, executed, sent, etc. Any employee of the organization can be appointed responsible , at the discretion of the manager.

If such an order is a way to increase an employee’s salary for an increased number of responsibilities, then indicating a specific amount in the order would be a violation. In order to legally correctly formalize such an allowance and for an increase in the work performed, you need to sign two documents: an order of appointment plus an order to establish a personal allowance (belongs to the category of documents for personnel).

Document flow schedule in accounting department sample 2020

And all responsibility will fall on the chief accountant. As a result, unnecessary problems may arise in accounting and communication with funds and tax authorities.

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As an example: inspectors will charge transportation costs for lost waybills and refuse VAT refunds for late-submitted invoices. To avoid loss and confusion in papers, you need a document flow schedule. To draw up and approve a document flow schedule for 2020, we recommend that you also have a sample document for 2017: Thus, in any organization a clear document flow schedule must be drawn up and approved, indicating the responsible persons and the deadlines for drawing up primary documentation.

Such a schedule should detail the movement of documents from the employees who are responsible for their preparation to the archive.

These stages of document movement can be reflected either in the form of a table or in the form of a diagram. The schedule must contain a list of documents used in the organization, a list of employees responsible for their preparation and deadlines for the preparation and submission of these documents.

When developing a document flow schedule, organizations are for the most part guided by the recommendations given by the USSR Ministry of Finance. This is the Regulation on documents and document flow in accounting dated July 29, 1983 No. 105. It does not lose its relevance to this day. Therefore, when developing a schedule, you can use this document.

For convenience, all documents can be divided into several separate groups. For example:

1. documents for controllers (tax authorities, Social Insurance Fund, Rosstat, etc.);
2. documents for counterparties (contracts, additional agreements, payments);
3. documents for calculating salaries of employees, etc.

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Responsible persons are assigned to groups.

Order on approval and implementation of the document flow schedule

________________________________________________ (full name of the legal entity) ORDER “___”__________ ____ N _____________ _______________ [On approval and implementation] of the document flow schedule In order to organize proper document flow, I ORDER: 1. Approve the attached document flow schedule in ______________ ___________________________________ and enter it into action from (name of legal entity) "___"__________ ____

2. All structural divisions and employees of _______________________ (name of the legal entity) in working with documents must be guided by the requirements established in the document flow schedule from the moment it comes into force. 3. ___________________________________________ ensure the replication (position, last name, first name, patronymic of the person responsible for document flow) of the document flow schedule and its transfer to structural units ___________________________________ until “___”__________ ____.

(name of legal entity) 4. Entrust control over compliance with the requirements of the document flow schedule in ____________________ to ________________________________________. (position, surname, name, patronymic of the person responsible for document flow) 5.

Control over the implementation of this order is assigned to ____________ _____________________________________________________________________.

(position, surname, first name, patronymic) Manager: __________________ _____________________________ (personal signature) (transcript) agreed upon: ____________________________ ____________________________ (position) (position) ____________________________ ____________________________ (signature, transcript) (signature, transcript) ____________________________ ____________________________ (date) (date) familiarized with: ____________________________ ____________________________ (position) (position) ____________________________ ____________________________ (signature, transcript) (signature, transcript) ____________________________ ____________________________ (date) (date) Source - Kabanov O.M.

Receipt of goods

The goods arrive to the trading company according to shipping documents, which include:

• a regular, freight or railway invoice from the supplier, one copy of which with the signature of the person responsible for delivery remains with the trade organization;
• invoice from the supplier;
• act of acceptance of goods with signatures of the transferring and receiving parties;
• a statement or act of identifying discrepancies in the quantity and quality of goods.

The package of documents is filed with the product report or transferred to the accounting department separately.

Document flow schedule for accounting policies 2020: how to draw up

And list in it:

1. deadlines;
2. departments and services through which the document must pass.
3. documents related to his competence;

Naturally, the one who created and signed the document is responsible for:

1. their truthfulness.
2. adherence to schedule;
3. prompt and correct creation of documents;
4. transfer of documents on time to the accounting department;

Typically, general monitoring of the execution of the document flow schedule for accounting policies rests with the chief accountant. The most important task of the document flow schedule for accounting policies is to create an effective document flow.

That is:

1. the optimal number of departments and persons through which the primary document will pass;
2. minimum and maximum period for a document to remain in the department.

Completing this task will allow the accounting department to better control the internal processes in the company. The company needs to understand which documents usually come from within and which come from outside.

Who compiles them and on what basis. The number of copies is also an important factor. It is also important who checks the documents and gives them further progress.

What a sample document flow schedule for accounting policies looks like is not of fundamental importance. This could be a table, a diagram, or even a drawing.

The main thing is that it covers four main stages for any document:

• processing, entering into the database;
• transfer to the archive.
• Creation;
• examination;

The Soviet Ministry of Finance proposes to create a kind of card for each type of primary accounting document.

Sample document flow schedule in an organization

A unified form has not been approved. The form of organization must be developed independently.

The larger the activity, the larger the enterprise, the more detailed the schedule should be drawn up. What needs to be written down in the form? First of all, decide which documents are subject to accounting and control.

Write down a complete list for the business.

Then define forms by department and division, indicating responsible employees. Specify the deadlines within which documents must be executed and processed.

Provide penalties for non-compliance with the provisions of the schedule. To strengthen control, you need to correctly specify the deadlines. You can set specific dates of the month or give a period in days that have passed from the date of document preparation or execution. For example, the deadline for transferring travel documents to the accounting department is usually approved as 3 days from the end of the trip.

And personnel documents necessary for calculating salaries must be submitted before the 1st day of the month for payroll. If the salary is issued to the staff on the 5th, the accountant will have time to process all the documents for recording time worked in order to correctly calculate the remuneration. Read about how the schedule is approved by the head of the enterprise. The most common method is registration as an appendix to the accounting policy.

Thus, the provisions of the accounting policy and schedule are simultaneously put into effect. Or you can draw up an order for the document flow schedule - a sample in the next section.

For successful implementation