In article it is noted that at one level with "strict", it is possible to apply now the forms made in any way convenient for.
CASH WARRANTS AND POWERS OF ATTORNEY NOW "MILD" FORMS
Only three and a half months existed obligatory "strict" forms of cash credit and account orders. And here the Ministry since 17.04.08 cancelled their "severity", and at the same time deprived of "severity" and the power of attorney on receiving TMTs (see the resolution KMU from 17.04.08 of No. 381 – "Agromir", No. 19 from 20.05.2008).
What actually mean these changes? That cash warrants and powers of attorney on a property poyolucheniye aren’t present now in the Nomenclature of forms of securities and documents strict ucheta which are produced according to the license of the Ministry of Finance (in the annex to the resolution KMU from 19.04.93 of No. 283 About establishment of an order of production of forms of securities and documents of the strict account). That is to make them (so and to apply!) it is possible in any way convenient for: nabrat on the computer to put in the program, otkserit, to order in any printing house, to buy, as any other "simple" forms, etc.
And now we will answer questions which arose in this situation at many accountants.
1. What to do with the remains of unused "strict" forms of cash warrants and powers of attorney?
Our recommendation: doispolzujte them! After all otyomeneno obligatory application of "strict" forms, but thus isn’t forbidden voluntary. And in our siyotuatsiya they are more favorable for using, than it is simple to write off:
• first, money for them is all the same already spent. So why to buy also forms on usual paper or even to spend a white paper for komyopyyuterny "production" (printing) of "mild" forms?
• secondly, as these forms already were izgotovleny as "strict", their use all the same remains "strict". It means their zabalansovy account, special documentary registration of their dviyozheniye (write-off) and inventory. Therefore it is better to use for the designated purpose these remains and to forget about them, than all the time to see them in the account and perezhivat for their safety;
• thirdly, having completely used these forms, you unequivocally confirm economy rasxodov on their acquisition. Moreover will increase gross expenses via the mechanism of item 5.9 of the Law on profit (by a decrease of cost of the used forms). Also it will not be necessary to justify in reply to type pretenyoziya: So you that, don’t use these forms in a hozdeyatelnost? Well remove gross rasxody and the tax credit on the VAT! By the way, simply write-off of the remained forms (even perecherknuyoty) will need to be proved as the operation which has been carried out within a hozdeyatelnost.
2. What "mild" forms now to use?
As well as earlier, we use standard forms well familiar to us:
• the credit cash order (No. CO-1 form) and the account cash warrant (No. CO-2 form), approved by Minstat’s order from 15.02.96 of No. 51 About the statement of standard forms of the primary accounting of cash operations;
• powers of attorney on receiving TMTs of a No. Sq.m form (it is approved as Minstat’s order from 21.06.96 of No. 192) and No. M-26 forms (is approved as Minstat’s order from 07.10.96 of No. 291). These forms are brought as a priyolozheniye (respectively 1 and 4) to the Instruction about an order of registration of the issued, returned and ispolzovanyony powers of attorney on obtaining values (it is approved as the order of the Ministry of Finance from 16.05.96 of No. 99).
3. How to number cash warrants and powers of attorney of a "mild" form?
Cash warrants we continue to number as obychyono. Earlier we already specified that it is necessary to distinguish form number (it is only on "strict" forms) and such obligatory requisite of a standard form of kasyosovy warrants, as document number (you specify it in a separate small square). Number of the form and number of the document existed independently from each other. Therefore when on the form there will be no "strict" number, it won’t affect internal numbering of cash warrants in any way.
And here on the form of the power of attorney on receiving TMTs (a series and the digital noyomer) combined individual number of the form in itself and number of the document. Under it the written-out powers of attorney were registered at the enterprise, were specified in consignment notes by the supplier. Therefore when the enterprise will start to apply simple ("mild") forms of powers of attorney, we recommend nachat their numbering with 1 or to number in any way convenient for you.
Registration of these documents, as well as earlier, we conduct in special magazines:
• cash warrants – in magazines of registration of priyokhodny and account cash documents (No. CO-3 standard form),
• powers of attorney – in the magazine of registration of doverenyonost (No. M3 standard form).
(On Balans-Agro newspaper materials).