Reconciliation report in 1C 8.3: how to make and print, where to find

You can check and confirm the presence of debts or overpayments in settlements with counterparties by exchanging mutual settlement reconciliation acts.

VLSI provides the opportunity to exchange reconciliation reports even if accounting is maintained in another system (for example, in 1C).

For organizations that keep records in VLSI, a special report “Mutual settlements” has been created. With its help, the system instantly creates a reconciliation report with the counterparty for the specified period.

The exchange of reconciliation acts takes place on the basis of established regulations. You can act both as an initiator of reconciliation and as a counterparty comparing settlement options.

Reconciliation can be carried out through electronic document management or exchange of documents via email or mail.

How to Write a Request Letter

Like any other type of business letter, this request does not have a unified form and can be compiled in a completely arbitrary form. However, we should not forget that the letter of request refers to official business correspondence, therefore, in order to issue it, it is necessary to comply with certain rules and regulations regarding corporate ethics and office work.

First of all, you should indicate the addressee, i.e. the name of the sending company (with address and telephone number for communication), as well as the name of the recipient company. If necessary, you need to enter a specific employee (his position and full name).

Then comes the main part, which concerns the request itself.
Here, in a respectful, correct form, you should express the essence of the request and indicate the reason for the request (“in connection with receipt”, “based on the results”, “to resolve the issue”, based on negotiations”, etc.). If the request concerns several topics at once, then it should be divided into paragraphs or sections. It should be remembered that the unspoken rules of business correspondence indicate that the response to such messages should also be divided into paragraphs.

If a request requires a response within a certain period or by a specific date, this should be politely but firmly indicated in the text of the message.
If necessary, you can insert into the text references to laws, regulations and legal acts related to the essence of the letter. In addition, any additional documents justifying it may be attached to the request, and information about them must also be included in the main part of the message.
The letter must be signed indicating the position and full name of the originator, and also stamped (provided that the organization uses stamps and seals to certify documentation).

Letter to provide a reconciliation report: sample, request, application, deadline, obligation

Order in the accounting department ensures a stable position of the company, eliminates financial risks from overdue debts and inconvenient questions from the tax authorities.
Reconciliation reports that confirm the correctness of settlements with counterparties must be obtained not only from business entities, but also from government agencies. Often in the practice of organizations there is a lack of a reconciliation report. This not only prevents the formation of an appropriate case and the carrying out of a planned inventory by the specialized commission of the legal entity.

In some cases, the lack of written confirmation of verification of the reflection of data in the accounting records of counterparties makes it difficult to recover the debt in court.

The reconciliation act is traditionally included in the package of documents required to file a claim. In the latter case, opponents, sensing impending problems, deliberately ignore the need to process the sent reconciliation report.

This is a common practice, but the accounting department must work.

To do this, a financial service specialist generates a written request with a request to either process the document according to the initiator’s form, or withdraw his data to verify the accuracy of the accounting.

The exchange of written communications is an integral element of business ethics.

Whether it is a company or an individual entrepreneur, each of these entities that seeks to enter into contracts is obliged to comply with civil law.

A negligent attitude towards conducting external correspondence threatens to nullify business relationships. Also, a low level of paperwork entails risks when asserting one’s rights in court.

A letter to provide a reconciliation report, despite the lack of a specific form, is a necessary document. It is necessary for cases when the organization does not have (have not returned) reconciliation reports for certain counterparties.

With a certain degree of confidence, it can be argued that it is the letter on the provision of the reconciliation report that can replace the last document in the accounting case, including the judicial one.

In business document flow, a letter of request is quite common. It is drawn up in cases where one person wishes to receive certain information from another person. A sample, ready-made examples and recommendations for writing it are given in the article.

Request letter form (word)

Sample letter of request (word)

The main task is to obtain up-to-date, reliable information from any person. As a rule, a letter is written by one legal entity to another. But in general, it can be issued by any person:

individual entrepreneurs;
private citizens;
representatives of government authorities;
public figures, etc.

Thus, this is a type of business correspondence, a single model of which has not been established. However, in practice, certain requirements of the document have developed. It must contain the following information:

Sender's name.
Name of the recipient (addressee).
Number and date of registration of the document (in the journal of outgoing correspondence).
The title of the document usually contains the essence of the request - for example: “Request for copies of documents.”
The main part is a statement of the circumstances that prompted you to write the request.
The pleading part is actually a request for what information needs to be obtained.
Sometimes a sample request letter is also accompanied by attachments - documents, copies or originals of which are attached to the main paper. Indicate the name of the document and the number of pages.
At the end, you can additionally indicate a convenient way to respond - by mail or e-mail. In general, it is customary to send a response in the same way as the request itself was received, but in any case, the decision remains at the discretion of the sender.
Date, signature, transcript of the signature, position of the applicant, seal of the organization. In some cases, companies do not use a seal in document flow - then it is enough to put only a handwritten signature.

As a rule, it is drawn up on the organization’s letterhead. There are marks about the details of the company or individual entrepreneur. It is preferable to use a printed version, although sometimes the letter is also handwritten.

You can send in different ways:

by regular mail;
by email;
send by fax;
deliver by courier.

If it is fundamentally important to obtain documentary evidence of sending a letter, it is better to deliver it physically - by mail or by courier. Then you can receive a delivery receipt, which will serve as proof of the fact and date of delivery.

Since information can be requested from different representatives and for different reasons, there are at least 5 types of sample request letter.

They are classified on different grounds - depending on the addressee (tax office, bank, government authority) or depending on the essence of the request (clarification of information about the terms of the contract, request for copies of documents, etc.). The most common types are discussed below.

This is one of the most popular types of messages - the organization asks to provide not documents, but certain information, for example:

price list;
terms of promotions, discounts;
technical characteristics of the product, etc.

In this case, it is necessary to formulate your request as specifically as possible - for example, if we are talking about clarifying information about a product, write down the name, brand, article number and other details in detail.

In this case, extracts from various documents are requested (for example, from orders of employment or dismissal from work). The reason for drawing up a letter of request is related to the need to confirm certain information (for example, whether the employee worked in a particular period, when he was fired, etc.).

In this case, the company needs to provide documents (usually copies). Indicate the specific name of each paper. If necessary, additionally formulate a request for certification of copies (signature and seal of the organization on each page).

In the same category, you can separately highlight a letter of request, in which the company asks to provide a sample reconciliation report. The document is needed to verify the presence/absence of debt or overpayment for specific payments.

Typically, such a document is drawn up on behalf of the chief accountant. It is necessary to obtain clarification on certain provisions of tax legislation, disclosure of personal data on the basis of a writ of execution, etc.

Request to the bank

The bank receives requests for clarification of certain provisions of the contract, the possibility of restructuring the debt, obtaining a loan on more favorable terms, prolonging the contract, etc.

We invite you to familiarize yourself with Compensation of interest on a mortgage - by the employer, compensation when buying an apartment, to employees

Response time

Regardless of which sample is used, the time frame for responding to a request is determined based on the traditions of business ethics. Since this issue is not regulated in any way by law, companies themselves have the right to decide how much time they will need to respond. Usually the period is 10-15 working days.

If this time inevitably increases (for example, to obtain the necessary information you will need to make requests that will also take time), it is advisable to notify the sender about this. They compose a response message in which they indicate that the letter has been accepted for work and indicate the approximate time frame for the response.

In some cases, response times are regulated by law or internal company regulations. For example, government agencies and banking organizations generally must provide responses within 30 calendar days.

Through the reconciliation report, partners note the status of mutual settlements on a specific date. To avoid misunderstandings and errors, the document should be drawn up taking into account certain nuances. What are the features of filling out the mutual settlements reconciliation report form?

General points

The reconciliation report for mutual settlements displays the status of settlements between counterparties in a certain period. There is no statutory obligation to draw up this document.

But in business practice, the act of reconciliation is an integral part of the cooperation of organizations. Timely reconciliation can prevent many accounting and tax accounting errors.

Another special feature of the reconciliation act is that it is signed by the chief accountant and the manager. If the act is signed only by an accountant, then the document plays a purely technical role and has no legal significance.

What it is

An act of reconciliation of mutual settlements is a document reflecting the settlements of two organizations in a certain period. To put it simply, the act is a listing of all business transactions between partners for a specified time, indicating the calculated data of each party.

The act is summarized by a record of the presence or absence of discrepancies in the calculations. Ideally, the data of the two organizations should match. But if discrepancies are identified, then the primary documentation is checked.

This is how unaccounted for documents or technical errors are discovered. How does an organization establish its debt benefit? Reconciliation report, what does the information displayed in it mean?

The document is drawn up in any form in two copies. Next, both acts are sent to the counterparty. In one form, the partner organization indicates its accounting data.

Then the signatures and seal of the organization are affixed. In case of discrepancies, the error is indicated with reference to supporting documents. The completed act is transferred to the initiator of the reconciliation.

What is it for?

The need to use an act of reconciliation of mutual settlements between partners is determined, first of all, by maintaining the reliability of accounting during long-term cooperation.

Periodic reconciliation helps to detect in time even minor errors that slowly but still distort accounting. In addition, there are reasons beyond a long partnership, for example:

the possibility of obtaining a deferred payment in the future;
wide range of products;
high cost of goods;
conducting an annual inventory;
checking calculations to provide a report to senior management.

Letter of request for information

Like other outgoing documentation, it is written on official letterhead or with the obligatory indication of all the sender’s details. The text is formed according to the following scheme:

explanation of the motive for the written appeal;
link to the regulatory framework (if necessary);
the essence of the appeal;
a specific request (what is required from the recipient of the request);
standard details for the end of a business document (date, signature with transcript, if necessary, stamp);
registration as outgoing documentation.

FILES

LLC "Preodoleniye" Russia, Vladivostok, st. Admirala Fokina, 46 Tel., fax to the General Director of Nasturtsia LLC A.R. Leontovich

10/25/2016, ref. No. 78

About the range and prices of consumables

Dear Anna Rostislavovna!

Thank you for the commercial offer from your company, which we received on May 20, 2020 (incoming No. 78).

We are interested in purchasing consumables provided by Nasturtsia LLC, and therefore we need more detailed information about prices and assortment.

Please send us a detailed price list for the products. We hope for fruitful cooperation.

Sincerely, General Director of Preodoleniye LLC /Kholodov/ B.V. Kholodov

Letter of request for documents

An official document requires the indication of details or sending on letterhead. The structure of a letter requesting documents is slightly different from other request letters:

“header” (details of the sender, position and full name of the recipient);
date, outgoing number;
name of the request, reflecting the nature of the request;
personal appeal (except for requests to government agencies);
the essence of the request;
a polite phrase about cooperation and gratitude;
completion of the document (signature, seal).

FILES

LLC "Persephone" Solnechnogorsk, Moscow region, Pochtovaya St., 19 Tel., fax INN 2192847361, checkpoint 50010007 Director of JSCB "Finresurs" A.P. Reutov

02/10/2016, ref. No. 12

Request for copies of documents

Dear Anatoly Petrovich!

In order to restore the documentation hopelessly damaged due to the flooding of the office, we ask you to promptly send us copies of the settlement documents in your possession regarding receipts and debits of funds, as well as bank statements for the account of Persephone LLC for 2020. We remind you that the current account number of our organization is: 40195637000057395001.

Chief accountant of Persephone LLC /Klubnichenko/ R.V. Klubnichenko

Letter of request to the tax office

Drawed up by an accountant if he needs an interpretation of any provision of the Tax Code of the Russian Federation or certain information held by the tax authorities. A written appeal requires the mandatory presentation of information about the sender - an organization or an individual. For a specific person this will be the full name and full address, but for a legal entity you need to indicate:

Name;
TIN;
address;
Full name and signature of the manager;
seal (if used by the organization).

It is advisable to use company letterhead.

FILES

Zatura LLC, Moscow, 123678, st. Svobody, 51, of. 16 Tel., fax INN 6173849076 To the Inspectorate of the Federal Tax Service of the Russian Federation No. 1 for Moscow

Ref. No. 157 of May 4, 2020

Request for debtor's accounts

Due to the fact that, according to the writ of execution AS No. 000143567 dated 05/03/2017, Zatura LLC is recognized as the claimant, in accordance with Parts 8 and 9 of Art. 69 Federal Law No. 229 of October 2, 2007 “on enforcement proceedings”, please provide information about the debtor specified in this writ of execution. The following data is required:

names and addresses of banks and other credit institutions where the debtor opened current accounts;
numbers of current accounts opened by the debtor.

A copy of the writ of execution AS No. 000143567 is attached to the request.

General Director of Zatura LLC /Ovcharenko/ L.I. Ovcharenko

Letter of request to the bank

Letters to the bank help in resolving many controversial issues and clarifying the necessary information. Required formalities:

correct indication of the details of the author of the letter;
clear statement of the problem;
if possible, links to documentary or legislative evidence of your words;
An online request to the bank should be sent only if you have an electronic signature; in other situations, a paper version with a handwritten visa is preferable.

FILES

In JSCB "Mosbank" 123790 Moscow, st. Vysokaya, 78 from Dmitry Yakovlevich Linchevsky, living at the address: 123908, Moscow, Oktyabrskaya St., 90, apt. 213, tel. 222-66-88 e-mail

About debt restructuring

On 03/12/15, between me, D.Ya. Linchevsky, and Mosbank JSCB, a loan agreement No. 5609/13 dated 03/12/15 was concluded on the following terms: loan amount: 500,000 rubles, for a period of 2 years (date of final repayment of the loan is 03/12/2017), interest rate 17%, intended use - buying a car.

According to clause 5.6 of the Agreement, it is possible to change the interest rate or loan repayment period either by agreement of the parties or unilaterally out of court.

Since May 10, 2016, my financial condition has deteriorated. This is due to my serious illness, which is confirmed by temporary disability certificate No. AO 1507285.

During the validity of this Agreement, I promptly paid the Bank for all obligations, including the loan amount, interest and commission. As of the date of today's appeal, I have no overdue debt.

Taking into account the above, I ask you to restructure my debt under this Agreement: lower the interest rate to 15% per annum or extend the amount of the debt for a period of 1 year.

Please notify me of the results of the consideration of the application in writing and by e-mail to the addresses indicated above.

01/15/2017 /Linchevsky/ D. Ya. Linchevsky

How to fill out a reconciliation report correctly

The reconciliation report is drawn up in any form by the accounting department in two copies, on which the seal and signatures of the chief accountant and the head of the organization are affixed. Both copies are sent to the counterparty, who, in turn, checks the data from the act with the information he has. If the counterparty agrees with the data specified in the act, he puts a stamp, signatures and returns one copy back to the organization.

The act indicates its serial number, the period for which the reconciliation is made, as well as the names of the organizations between which the act is drawn up. The tabular part of the act indicates the numbers and dates of the primary documents that confirm the delivery and payment of goods and services (invoices, payment orders, etc.).

A reconciliation report can be drawn up for commercial transactions for a period specified by the organization initiating the reconciliation. Information from the report is verified according to invoices.

Information on mutual settlements specified in the act of one of the organizations must exactly match the information of the second organization (counterparty). If discrepancies are found, information about them is recorded at the end of the document, for example: “According to LLC Organization-1, as of September 30, 2012, the debt of LLC Organization-2 is 50,000 rubles.”

Note! The reconciliation report can be signed only by chief accountants only if there are no disagreements between organizations regarding mutual settlements. However, when going to court, a document without the signature of the head of the organization will be considered invalid.

Application for a tax reconciliation report: sample

Current as of: April 14, 2020
Application for a tax reconciliation report: sample

As part of the reconciliation with the tax office based on the taxpayer’s calculations regarding taxes, fees and insurance contributions, the information available to the Federal Tax Service is verified with the data of the organization or individual entrepreneur. That is, the purpose of conducting a tax reconciliation is to make sure that all taxes and other obligatory payments from the taxpayer have been paid in full or to identify debts/overpayments.

Reconciliation of taxes with the tax office is carried out (clause 3 of the Regulations. approved by Order of the Federal Tax Service dated 09.09.2005 N SAE-3-01 / [email protected] , hereinafter referred to as the Regulations):

if an organization (IP) moves from one Federal Tax Service Inspectorate to another;
if an organization (IP) is deregistered with the tax authorities due to liquidation or reorganization;
the largest taxpayers - quarterly;
at the initiative of tax authorities, for example, when they discover an overpayment from an organization or individual entrepreneur (clause 3 of Article 78 of the Tax Code of the Russian Federation), as well as in other cases provided for by the Tax Code of the Russian Federation;
at the initiative of the taxpayer (clause 5.1, clause 1, article 21. clause 7, article 45 of the Tax Code of the Russian Federation). In this case, the organization (IP) must submit an application to its Federal Tax Service for reconciliation with the tax office (clause 11, clause 1, article 32 of the Tax Code of the Russian Federation).

Based on the results of the reconciliation, a report is sent to the taxpayer.

How to automate work with documents and avoid filling out forms manually

Automatic filling of document forms. Save your time. Get rid of mistakes.

Connect to CLASS365 and take advantage of the full range of features:

Automatically fill out current standard document forms
Print documents with signature and seal image
Create letterheads with your logo and details
Create the best commercial offers (including using your own templates)
Upload documents in Excel, PDF, CSV formats
Send documents by email directly from the system
Keep records of finished products and goods

With CLASS365 you can not only automatically prepare documents. CLASS365 allows you to manage an entire company in one system, from any device connected to the Internet. It is easy to organize effective work with clients, partners and staff, to maintain trade, warehouse and financial records. CLASS365 automates the entire enterprise.

Get started with Class365 right now! Use a modern approach to business management and increase your income.

Connect for free to Class365

>Reconciliation with counterparties: why is it important and how to reconcile

Cover letter upon completion

The covering letter is a mandatory document that is attached to the reconciliation report. It is carried out in the form of a separate printed document. Having a sample of such a document will make the life of an accountant much easier, especially during quarterly or annual reports.

Having found an example of such a document on the Internet, you can easily customize it to suit yourself, making minor adjustments that will make it more convenient to fill out.

Young professionals may wonder why they need to fill out such a document. Everything is explained simply: there are certain rules of business ethics, which also relate to the form of address and style of correspondence.

Documents that are sent to counterparties cannot simply be packaged and sent to the partners’ address. Sending papers involves the need to complete certain formalities, one of them is the preparation of a cover letter.

A sample letter looks like this:

To: position, name of organization, full name, address

From: position, organization name, full name, address

To reconcile the payments made between our organizations for (name of services/goods) that were produced (period), we send a prepared reconciliation report.

Please provide one version of the act with signatures of authorized persons of your organization by _____.

Statement of reconciliation of payments for (name of services/goods)

Position of authorized person ________

Date and signature___________

Mandatory reconciliation

The procedure, frequency and timing of the inventory of liabilities are determined by each company individually, which is fixed in the accounting policy of the institution for the next financial year. An exception to this rule is the mandatory inventory, which must precede the preparation of annual financial statements.

Reconciliation with counterparties ensures the reliability of accounting and tax accounting, which implements one of the main principles of organizing the work of the organization’s accounting service.

At least once a year, reconciliation is carried out with the following entities:

buyers with customers;
suppliers with contractors;
creditors with debtors.

The reconciliation is carried out according to the Methodological Guidelines developed for the inventory of liabilities and property (approved on June 13, 1995 by Order of the Ministry of Finance of the Russian Federation No. 49, as amended on November 8, 2010). The debt on the following synthetic accounting accounts is analyzed:

62 “Settlements with buyers and customers”;
60 “Settlements with suppliers and contractors”;
76 “Settlements with various debtors and creditors”;
other accounts depending on the specifics of the business entity’s activities.

How to write a letter about the provision of AS

Form

The written document itself essentially contains a request, and therefore it must be drawn up in accordance with all the rules.

The letter must clearly indicate the addressee and sender, reflect the essence of the appeal, and maintain politeness.
Equally important are the legal details of the letter - date, signatories and business style (official letterhead).
If there are attachments (acts) to the appeal, this must be indicated in the body of the letter.

The form of the appeal usually coincides with the official letterhead of the organization, or is modeled after the receiving party.

letters are possible.

Example letter

Instructions for compilation

The introductory part is reserved for details. It is best to use standard company letterhead. It also indicates to whom the letter is addressed (if the appeal is to a specific person, his position should be written exactly), but not where (there is a place for this on the envelope);
The accompanying part is intended to reflect the detailed wishes of the applicant. According to the rules of business etiquette, addresses are addressed using “you” and “you.” It is best to refer in your request to a specific clause of the contract, according to which reconciliation is provided;
The final part usually contains the deadlines or response to the request, as well as details of the signatories.

Submission deadline

This parameter is appropriate in three cases:

If provided for by the accounting policy of the enterprise initiating the request;
The period of provision is agreed upon in advance by business entities and is reflected in the contract;
Clearly regulated by industry standards;

In other cases, the deadline for submission is more advisory in nature, with the exception of cases where the letter is drawn up based on a request from the inspection body (details are specified in the application).

According to the Regulations on accounting and financial reporting in the Russian Federation, the preparation of annual accounting (financial) statements in the Russian Federation must necessarily be preceded by an inventory of all assets and liabilities.

Note that accounts receivable refer to the organization’s property, and accounts payable refer to financial liabilities.

An inventory of settlements with suppliers, buyers, various debtors and creditors consists of checking the validity of the amounts of receivables and payables listed on the balance sheet.

At the same time, reconciliation of settlements between counterparties makes it possible to reliably assess the correctness of the reflection of debt amounts.

Reconciliation procedure

A bilateral reconciliation report with the counterparty is drawn up in 2 copies, 1 copy for each party. The accountant registers the first copy of the document in a journal, after which it files it in a special file for storing and monitoring settlements with buyers, suppliers and contractors.

The act is sent to the counterparty by simple or registered mail; sometimes, to reduce processing time, the document can be sent to the addressee via e-mail or fax communication channels. The counterparty checks the received act and takes the following actions:

confirms the balance;
draws up an act of disagreement;
ignores the proposed reconciliation.

Discrepancies in the data are possible due to accounting errors of the accountant, incorrect reflection of data from primary documents in synthetic accounting accounts, etc. Any discrepancies found in the accounting of one or the other side of the reconciliation require detailed study and adjustment.

It is impossible to write off receivables or payables on your own, without carrying out netting between counterparties! An exception is the write-off of bad debts after the statute of limitations has expired.

Documentation of reconciliation with counterparties

Acts of reconciliation with counterparties can be drawn up in free form; no unified document has been developed for such operations. But there is a list of generally accepted rules for drawing up the document in question:

preliminary check of the name of the counterparty for possible changes. This can be done in any convenient way (for example, request an electronic extract from the Unified State Register of Legal Entities on the website nalog.ru);
an indication of a specific agreement, so that the inspection authorities and the counterparty itself understand what direction of cooperation is being discussed. This is especially true for reconciling settlements with companies with which several supply or service agreements have been concluded simultaneously. If tax disputes arise, reference to the number and date of the agreement allows you to quickly identify the obligation and accurately determine its statute of limitations;
When filling out the reconciliation report, be sure to make a reference to the primary documents - invoices for products, certificates of service provision, payment orders for payment, etc. Using the listed primary registers, it is easier to restore the chronology of calculations and confirm the balance;
It is mandatory to indicate in the reconciliation act the date of inventory of obligations, the legal name of the parties, the amount of debt, a breakdown of positions and signatures from both counterparties;
if one of the companies is a VAT payer, the act of inventory of liabilities must contain a reference to this fact (something like this - the amount of debt includes 18% VAT);
the date of signing the document is an important detail that affects the extension of the debt limitation period (3 years). Do not confuse the date of drawing up the reconciliation report with the date of its signing by the parties; tax authorities consider the latter when additionally accruing profit. Important: if one party signed the deed on the 10th, and the other on the 11th, you need to focus on the later of them;
that the persons signing the settlement reconciliation have the authority to perform this action. Traditionally, the inventory act is endorsed by the head of the company. If this is done by another employee of the organization, confirmation of his authority (order, power of attorney, etc.) will be required.

By following the above rules for drawing up a reconciliation report, the accountant will be able to avoid disputes and misunderstandings with tax authorities, unscrupulous counterparties and other interested parties. It is advisable to fix the form and content of the act of reconciliation with counterparties in the accounting policy of the organization in the form of an Appendix to it.

How to reconcile with the tax office

First of all, you need to notify the Federal Tax Service that you want to receive a reconciliation report with the tax office. You can do this in several ways:

draw up an application on paper and submit it to the Federal Tax Service in person in two copies. On one of them, tax officials will have to put an acceptance mark. And you will need to keep this copy for yourself (clause 3.4.1 of the Regulations). Or you can send a paper application by mail in a valuable letter with a list of attachments. There is no approved form. Therefore, the page provides one of the options for how an application for tax reconciliation with the tax office can be drawn up (sample);
send a request for reconciliation with the tax office electronically through the taxpayer’s personal account on the Federal Tax Service website or via telecommunication channels if you have established electronic document flow with tax authorities.

When choosing a specific sending method, you need to understand that when sending an electronic request to the tax authorities, the report will also be sent to you electronically. Moreover, it is intended only to inform the taxpayer about the status of his payments (clause 2.22 of the Recommendations on the organization of electronic document management, approved by Order of the Federal Tax Service of June 13, 2013 N ММВ-7-6/ [email protected] ). That is, if you find information in the act that you do not agree with, you will not be able to return it to the Federal Tax Service indicating the discrepancies.

If you sent a paper application to the inspectorate, then within 5 working days the tax authorities will have to generate a reconciliation report and give it to you or send it by mail (clause 3.4.3 of the Regulations). If, in your opinion, there is no incorrect data in the reconciliation report with the tax office, then at the end of section 1 you indicate: “Agreed without disagreement.” And sign it. One version of the act should remain with you, the second - with the tax authorities.

If discrepancies are found, then in section 1, next to the amounts with which you do not agree, indicate your values. Below is Fr. And then this act will need to be sent to the tax authorities.

Example of extending the statute of limitations for debt

Reconciliation of settlements with counterparties affects the write-off of the company's bad debts, which are included in 91 accounting accounts (as other income or expenses). From the moment the act is signed, the 3-year claim period is extended and a new countdown begins.

as of March 01, 2020 on the debit of account 62 “Settlements with buyers and customers” has a debt of 200,000 rubles. for products sold to the Kolokolchik enterprise. The sale of goods occurred on December 30, 2012. Terms of payment under the contract - within 2 months from the date of shipment to the buyer. The reconciliation report with this counterparty was signed on October 1, 2013. When exactly does the chief accountant of Ivolga have the right to write off bad receivables as other company expenses due to the expiration of the 3-year limitation period?

In fact, the obligations to arose on December 30, 2012. Payment deadline: no later than March 30, 2013. From this moment we count 3 years, this date is March 30, 2020. But when signing the reconciliation report on 10/01/2013. there was an automatic extension of the limitation period for another 3 years - until 10/01/2016. If at the end of the day October 1, 2020. the seller does not repay the debt (in whole or in part) or does not make any attempts to recognize his debt, the amount can be written off as expenses of the organization using an accounting certificate and drawing up a special act.

Mutual accounting, control and strict regulation of financial and economic activities are essential to cleanliness, timeliness and the absence of disagreements in settlements with counterparties. For these purposes, in modern document flow, an act of reconciliation of mutual settlements is used.

Disagreements in drafting

Certain disagreements may arise between organizations during the signing and use of reconciliation reports.

What are they and how can they be avoided:

Some counterparties refuse to sign the reconciliation report. It should be immediately noted that they have every right to do this, since the law does not provide for this procedure to be carried out without fail. In addition, there are no fixed deadlines or procedures for conducting reconciliation. Taking this into account, one can be guided by the existing judicial practice on this topic. The court has no right to influence the defendant and demand that he provide a signed document. To protect themselves, the company’s management must immediately include a clause on signing a reconciliation report in its standard agreement with counterparties. This is what will become the lever that will allow us to demand that they fulfill their obligations.
In situations where organizations have mutual unfulfilled obligations, the problem may be that one of the parties will consider that the existing debts overlap each other, while the second company will continue to insist on fulfilling the terms of the agreement and conducting reconciliation. To avoid misunderstandings, it is better to immediately send an explanatory note to your partner, outlining the benefits received by each party in connection with the offset of unfulfilled obligations.
Many people carefully store the reconciliation report, not paying attention to the fact that it is high time to put things in order in the primary accounting documents, since it is sometimes not possible to find anything in them. This is a big mistake, since the act itself is of no value and cannot serve as evidence in court.
When signing the reconciliation report, it is important to ensure that on the part of the counterparty it is signed by a person who has the appropriate authority. Otherwise, the document cannot be used in court as evidence of recognition of debt obligations by the defendant. And, of course, it is important to ensure that the statute of limitations does not expire when filing claims. It is 3 years from the date of signing the act.

The lump sum system of remuneration encourages the completion of the entire range of work with a smaller number of workers and in a shorter time.

We will look at an example of budgeting income and expenses in Excel in this material.

We tell you what audits and audits are here.

What is an act of reconciliation of mutual settlements?

An act of reconciliation of mutual settlements (mutual settlements) is an accounting document that is drawn up to reconcile mutual settlements between parties (organizations, individual entrepreneurs, etc.) for a certain period of time (month, quarter, year). The data indicated in the act by the initiating organization must match the information of the counterparty. If discrepancies are found in the data, this is recorded in the final part of the document.

Currently, the legislation does not establish an official form for such a document. Also, the obligation to draw up an act of reconciliation of mutual settlements is not established by law; however, this is one of the most common and sought-after documents in business transactions, necessary to comply with all terms of contracts. If necessary, each organization can develop its own reconciliation report form. However, it should be drawn up taking into account the requirements for primary accounting documentation.

The act of reconciliation of mutual settlements must indicate the number, reconciliation period, and name of the organizations. The act must contain a table in which the debit and credit data are entered on the numbers and dates of the primary documents confirming the delivery and payment of goods. The end of the form should contain the turnover for the period and the ending balance.

The act of reconciliation of mutual settlements is necessary:

when the seller of the product provides a deferred payment
when providing standard, regular services
at high costs of goods and services
when concluding a large number of contracts and additional agreements to them

The form of the act of reconciliation of mutual settlements is drawn up by the accounting department of the organization and signed by the general director and certified by the seal of the organization. The act is drawn up in two copies, which are subsequently sent to the counterparty. When sending the act, it is important to indicate the period during which the counterparty must sign the act and return one copy to the initiating organization. If representatives from organizations are sent to sign the reconciliation report, they must have powers of attorney with them.

Only chief accountants of companies can sign an act of reconciliation of mutual settlements, but this is only possible if no discrepancies are found in the act and the organizations do not have disagreements. It is worth understanding that in the event of a disagreement, an act submitted to the court without the director’s signature will not be valid.

When drawing up acts of reconciliation of mutual settlements, it is necessary to check several accounts:

income calculations
settlements on advances issued
calculations for shortages
settlements of accepted obligations

The act of reconciliation between organizations that do not have property disputes is purely a technical detail. Reconciliation can be carried out both for a specific contract and for the totality of commercial relations with the counterparty organization for a certain period.

What it is

The act of reconciliation of mutual settlements is a document reflecting the state of settlements for a specific period of time between counterparties. The law does not oblige you to draw up this paper, but experience shows that it is better to do it regularly. Reconciliation will eliminate possible errors in tax and accounting.

Using this document, you can check whether all business transactions are correctly reflected when maintaining accounting with a specific counterparty, and whether any payments or shipments have been missed. In addition, the act makes it possible to detect “double” fulfillment of obligations. This paper can be used as evidence in court, which will confirm the existence of unfulfilled obligations.

Another function of the reconciliation act is that after the expiration of the limitation period, it serves as the basis for writing off the existing debt. The countdown of this period begins from the moment the act is signed.

The preparation of this document will be mandatory when it comes to mutual settlement between the parties to the transaction. This is relevant when companies have entered into two or more agreements under which there are mutual debts. In such a situation, it is easier to sign an agreement on the offset of debts under such contracts. To clarify the amount of debts, it is necessary to draw up a reconciliation report.

There are certain rules for maintaining accounting in an organization. According to them, before drawing up an annual report, accountants must conduct an inventory of assets and liabilities. The most convenient and fastest way to inventory settlements with counterparties is to draw up reconciliation reports.

The concept and essence of a request for such a document

In partnerships, disagreements sometimes occur. If they relate to the financial part, then either party has the opportunity to request an act that will either confirm or refute the version of one of the partners. Such a document will serve as written evidence of this. It will be available to accountants, regulatory authorities, members of the liquidation commission and legal representatives. Sometimes AS is requested periodically for personal internal control over the processes of purchase and payment for the goods provided.

Concept and features of the reconciliation report between suppliers and buyers

Such an AS is a document that indicates all calculations and money transfers for a specified period of time. More often it is requested for a month or quarter, less often - for a year and the entire period of cooperation between counterparties. The reconciliation report is not mandatory under the laws of the Russian Federation, but many partners periodically do it. In addition, if there is a certain debt in payment of loans or taxes taken or there are other unpaid expenses of the company, the document can serve as excellent evidence when filing a claim in court for trial.

Each buyer should have an idea of how to compose an AC, know its features, and what aspects need to be noted in it. Depending on the establishment that buys a certain product and enters into an agreement with the counterparty, the form of the document may differ. It is important to certify it with 4 signatures: the accountant and the head of each party. Otherwise, it will be difficult to rely on the legal force of the paper.

As a rule, reconciliation reports are drawn up in the form of a table, including information about loans, payments with dates, time of dispatch and delivery of goods. The last line is usually intended to calculate the difference between expenses and accruals, as well as indicate the total amount for the period in question.

When reconciling, general recommendations for inventorying intangible fixed assets and financial investments are often followed. The main thing is to justify all the amounts of funds indicated in the table. Reconciliation of calculation data from suppliers and contractors will be mandatory. This includes obligations to deliver goods that are still in transit, delivery details and documentary evidence of debits and credits.

The creation of acts and their study are usually carried out using specially developed programs. If the party that requests it has already used them before, then the document is created automatically using a ready-made form. This is especially convenient when working with foreign counterparties, because reconciliation is performed using a ready-made database and previously entered data.

If the comparison is made manually, then the materials of the primary documentation and the current information described in the table are used. Thus, it is possible to obtain a protocol for verifying all financial agreements between two interacting organizations for internal control or use as evidence of debts and non-payments in court hearings.

Features of paper preparation

Where to download a free word sample

The reconciliation report does not have a state-developed and legally approved sample. Based on this, organizations independently develop a form that is convenient for themselves or use a sample that can easily be found on specialized websites on the Internet.

The document has the form of a register. The form can be found online in word and excel format. Most sites allow you to download it for free.

The form of the act includes data on transactions with a specific counterparty for a specific period of time. Such data is entered into the act in the form of a table, which has two required columns: debit and credit.

Example of correct online registration

Regardless of whether the accountant draws up the reconciliation report form himself or uses a ready-made one that he downloaded from the Internet, he should have an idea about the information that should be contained in the document.

The paper must indicate:

outgoing document registration number;
the date the paper was signed;
the time period for which the reconciliation is carried out;
names of counterparties;
the position and surname of the person who signs the act;
insert a table with debit and credit, data on deliveries, payments made and debt;
balance at the beginning and end of the reconciliation period;
information about total turnover;
add an empty table in which the counterparty can enter his data in case there are discrepancies in the calculations.

The reconciliation act, which is signed by representatives of both organizations, is a confirmation that the parties agree with the information contained in it and attest to the existence of a relationship of a certain nature between them, namely the presence of debt obligations that arose as a result of the lack of full settlement.

Form of mutual settlements reconciliation report

Requirements for filling out documents

In 2020, special software products are often used for accounting. Taking this into account, it is not difficult to perform various tasks, including filling out a statement of reconciliation of calculations. Due to the fact that the information necessary for drawing up the act is stored in the accounting system, it is the accounting department that is responsible for reconciliation.

The act is sent to the counterparty in two copies. If the other party has no objections and agrees with the data recorded in the document, the document received from the partner is signed. If there are discrepancies, updated data is entered into the table and sent as a response.

If the accountant who carries out the reconciliation receives back a statement with discrepancies, he must analyze the reasons for the discrepancies. For example, it is possible that a payment order was sent to the bank. the money was debited from the payer's account, but it never reached the recipient's account. In such a situation, you need to deal with the bank and make appropriate claims.

However, disagreements between the parties may be more serious, for example, the customer denies the fact that certain services were provided to him.

In this case, according to the existing regulatory documents on accounting, an economic entity has the right to display calculations based on its position. Changes in accounting can be made if there is an appropriate decision of the court, which will establish the truth by making a detailed analysis of the case materials.

How to write it in 1C

The reconciliation report can be filled out in the 1C: Accounting program. To do this, the supplier should enter the “Sale” menu, and the buyer “Purchase”.

How to properly draw up a deed:

Open the section called Settlements with counterparties.
Add a new document - a reconciliation report; for this purpose, you need to click the Create button.
In the document that opens, indicate:
what currency was used for payments;
details of the contract for sale or purchase.
If we talk about program 8.2, it contains several bookmarks:
second tab – information about the partner organization;
third - current accounts, here the accounts that need to be checked are selected;
the fourth column contains information about the officials who sign the reconciliation report (printing parameters are configured here).
The document does not require postings. It must be saved and then printed.
When the reconciliation is completed and the acts are signed by both parties, you can make a note on paper that the reconciliation has been approved. This means that the data entered into the document cannot be changed.

Calculation and analysis of solvency ratios suggests ways and methods to ensure the solvency of the organization.

The procedure for writing off fixed assets in 2020 can be found here.

How does the AS request occur?

To receive a document, you can choose one of the most convenient ways for representatives to request it:

contact the relevant authorities through their channel or email by writing a letter, a sample of which is easy to find on the Internet;
install programs to log in to a communication system, for example, bank business platforms, which make it possible to track payments online.

Sometimes it happens that one party signed a document, but the counterparty does not sign. Then you need to take a different route: send a registered letter with courier delivery directly to your opponent’s address. You can attach a letter to it stating that, if the counterparty ignores this document for two weeks and fails to submit a statement of disagreements to the AC, it will be regarded as illegal fraud.

What happens when discrepancies are detected?

Usually, upon receiving a request for discrepancies, the parties try to quickly double-check everything and resolve it at the negotiation level. However, if an error is identified in one of the organizations, they accept the request, correct the data and sign the document. If inaccuracies are observed in the reports of the party that initiated the act, then a new one is signed indicating the current data, and the old one is considered invalid.

Registration requirements

In all business letters, you should adhere to the rules reflected in GOST R 6.30-2003 dated March 3, 2003. It is these standards that most fully describe what should be contained in business correspondence and what should be avoided. For example:

Font, its style and size. It is recommended to use Times New Roman or as an alternative to Times DL. The font size can vary from 12 to 14. Line spacing is 1-2.
Composition of the document details. In total, GOST contains 30 such items recommended for use in official letters.
Requirements for placing details on paper. Each piece of information in letters has its place.
The position of the recipient is indicated in the dative case.
The letter should not have more than four different addressees.
Paragraphs or sections of the document are numbered only in Arabic numerals.
The text must be written in the first person plural, etc.

To illustrate the requirements, GOST contains a number of applications in the form of example forms in which all the points set out in the document are observed.