The act of reconciliation of settlements sample filling. Disagreements in the act of reconciliation of settlements

The act of reconciliation of mutual settlements is a document that allows you to establish the exact amount of the debt of the counterparty for the possibility of its further repayment by offset. Consider a sample filling for 2018.

Regular reconciliation of mutual settlements allows the company to control its counterparties in terms of the level of accounts payable and receivable. In addition, an accountant can timely identify and analyze errors and inaccuracies made in accounting and tax accounting. Accordingly, income tax and VAT returns will not contain these errors and inaccuracies. The tax authorities will not have questions and claims.

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Draw up a reconciliation act online

There is an obligation to conduct an annual reconciliation of companies with all their counterparties as of December 31 - before issuing annual accounting (financial) statements.

Thus, the benefit of the act of reconciliation of settlements in the context of contracts with counterparties is:

In expanding the possibilities for claiming the repayment of receivables.
Reflection of receivables in tax accounting, which affects reporting indicators.

Form of the act of reconciliation of mutual settlements

The act of reconciliation of settlements includes data on sales of goods, performance, work, provision of services and on their payment. From the document, you can find out the incoming and outgoing balance of the debt for settlements with the counterparty.

The legislation does not contain a strictly established form of the act of reconciliation of mutual settlements. Companies have the right to use a self-developed form. In this case, the type of form should be fixed in the annexes to the accounting policy of the company.

The form of the act of reconciliation of mutual settlements, relevant for 2018, looks like this:

Reconciliation act: sample filling 2018

Fill out the document as follows:

The nuances of drawing up an act

There are a number important points which should be taken into account when drawing up the act.

You need to check the counterparty for changes legal status by, if the firm does not have regular contacts with him.
If there are several contracts with one counterparty, the number of a specific contract should be indicated in the act. This will allow tax inspectors and the counterparty to correctly determine the source of the debt. It will be possible to easily identify the corresponding obligation and establish correct term his statute of limitations.
In addition to the contract, it is important to indicate in the act the details of the primary transaction (payment orders, invoices, acts of services rendered, etc.). This will help establish the order of settlements and confirm the balance.
Indicate the organizational and legal forms of the company and its counterparty, the amount of receivables or payables, as well as the dates of the inventory of settlements.
Put the signatures of the responsible persons of the company and the counterparty, decipher them. Specify the positions of these persons. As a rule, the document is signed by the directors of organizations. If this is done by a representative, the details of the power of attorney or other document confirming his authority are required.
Be sure to indicate in the act who is the VAT payer. For example, to prescribe that the amount of debt includes VAT at a rate of 18%.
Correctly put the date of signing the act. In the future, it will have an impact on the extension of the limitation period of the obligation. The limitation period is three years. The date of drawing up and signing of the act are different dates. Tax inspectors will take into account the date of signing. Also keep in mind that if the dates of signing by the parties of the act differ, for example, the company signed the document on the 19th, and the counterparty on the 22nd, then the later date should be taken into account.

Protocol of disagreements to the act

If there are discrepancies between the company's data and the data that

Settlements between two organizations in a certain period are displayed through a reconciliation act. But the official standard of the document is not legally defined.

What are the nuances of creating a reconciliation act for mutual settlements? Many companies ignore the reconciliation act on mutual settlements. Not every accountant understands the significance of this document.

Meanwhile, it is the reconciliation act that acts as documentary evidence of the debts of the counterparty to the organization. How to form a document correctly? What are the nuances of creating a reconciliation act regarding mutual settlements?

Important Aspects

Mutual settlements of two organizations for the stipulated time should be reflected in the act of reconciliation. Under existing legislation, there is no standard form for this document.

Each subject has the right to independently develop and approve the most convenient format of the act for the comparison of mutual settlements.

This document is created by the accounting department of one of the parties in two copies - one for the enterprise itself and its counterparty. The finished document is certified by the signatures of the chief accountant and the head.

After the act is endorsed with a seal, one copy of it is sent to the counterparty for reconciliation. If there are discrepancies, they are recorded in the act submitted to the counterparty.

After the reconciliation is completed, the act signed by the second party is returned to the initiating organization. When concluding, it is highly desirable to provide for a time frame for signing the act.

In the case of litigation, violation of the deadlines is taken into account only if there is a preliminary agreement on the exact time frame for signing the act.

Organizations can reconcile commercial transactions in a certain time interval. In any case, the legislation does not oblige to draw up such an act. And, nevertheless, the reconciliation act is used in the practice of many enterprises.

What it is

A document that displays the status of settlements between two parties at a certain stage is called an act of reconciliation of mutual settlements.

To justify the need for a reconciliation act, one can refer to the current legislation, in terms of inventory and accounting in general.

Paragraph 3.44 of the Instructions states that the inventory of settlements with buyers and suppliers is carried out by checking the validity of the amounts on the accounting accounts.

The inventory check is documented in the forms established.

The results of the inventory are drawn up by an act, which is the results of the verification of calculations. Based on it, you can draw up an act of reconciliation of mutual settlements.

In this case, the document must have the mandatory details provided for by Federal Law No. 402 for primary documentation. The form of the reconciliation act must be approved by the subject's accounting policy.

In general, the act of reconciliation of mutual settlements is not a primary document. It is necessary to detect errors in calculations. But the very drawing up of such an act can be attributed to the customs of business.

This is the name of the established rule, although not approved by law, but widely used in certain areas of activity.

An example of drawing up an act of reconciliation of mutual settlements

The form of the act of reconciliation of mutual settlements is developed by organizations freely. The format of the document can be arbitrary, but this does not mean that you can not comply with legal requirements regarding documentary content.

In addition, it is worth considering the current practice of using this document. So it should be understood that the act of reconciliation for mutual settlements is not included in the number of primary documentation.

And yet, there are different points of view on this. The Federal Tax Service in its notes that the act of reconciliation of mutual settlements is not a primary document, since it does not certify the completion of a business operation.

The logical explanation is that when the act is signed, the financial position of the parties does not change. On the other hand, the signing of the reconciliation act becomes the basis for the renewal of the limitation period.

And the same tax authorities in court proceedings prove that the interruption of the statute of limitations is justified only if the act possesses the mandatory details of the primary documents.

Based on the foregoing, one should be guided by the fact that, regardless of the approved form of the act of reconciliation of mutual settlements, it must have such details as:

document's name;
participating parties;
date of signing;
reconciliation period;
details of the contract, in relation to which the reconciliation is carried out;
links to primary documentation;
the amount of transactions in monetary terms;
closing balance;
signatures of the parties with decoding;
side prints.

How to fill out correctly

The purpose of the act of reconciliation of mutual settlements is a comparison of the data of the organization and its partner in fulfilling mutual obligations in a certain period. The document may be in paper form or in electronic format.

Video: an act of reconciliation of mutual settlements between a counterparty (supplier or client) in a business

It is advisable to form a document from two parts - the details of the act and the tabular part, directly related to mutual settlements.

The following must be specified as required:

Document's name	The act of reconciliation of mutual settlements, here you also need to put down the number of the document and the date of its compilation
Organization	Name of the company that drew up the act
Partner	The name of the organization, which is the interacting party, and which act will be sent for signature
Treaty	Details of the agreement are displayed here when reconciliation is performed within it
Beginning of period	Specific date from which the comparison begins
End of period	The date on which the reconciliation procedure ends
Debit balance	Amount of partner's debt at the beginning of the period
Credit balance	The amount of debt of the organization at the beginning of the period
Place of compilation	The city where the document was created. You can specify the legal address of the organization

The act of reconciliation of documents formalizes the procedure for comparing mutual settlements between two business partners. The article tells how to properly draw up and execute an act of reconciliation of documents.

From the article you will learn:

Legally, the reconciliation act (hereinafter referred to as AC) does not belong to the category primary documentation. It is used as additional evidence if necessary to prove the fact of the debt of one of the business partners. Another purpose of the AU is to extend the limitation period. This is due to the fact that the day of signing the AC is the starting point of this period.

It is obvious that the seeming optionality and low legal status of this document are caused by a misunderstanding of its capabilities as a legal tool to influence an unscrupulous business partner. However, in order for the AU to really become such a tool, Special attention need to pay attention to it competent compilation and decoration. This will be discussed below.

Reconciliation act: legal status

At any stage of a business relationship, it may be necessary to carry out a procedure for mutual settlements.

Mutual settlements are carried out when one of the partners pays for services, works or goods supplied by another participant in a business transaction.

Invoices, checks and other documents that belong to the category of primary documents serve as confirmation of the fact of a business transaction. These papers serve as the basis for accounting. Even a minor error in the calculations can significantly affect the correctness of the entire accounting.

Over time, discrepancies and inconsistencies in the records of business partners lead to unrecorded payments and the formation of debts.

Identification of incorrect records and possible discrepancies at an early stage is the main task and function of the reconciliation act. In practice, the procedure itself does not cause difficulties. Reconciliation technology in general view amounts to the fact that the accounting conducted by one party is compared with the accounting conducted by the other party. In case of discrepancies or incorrect entries, an act is drawn up, and all primary documents of the parties are subject to additional analysis.

What is an act of reconciliation

The act of reconciliation of mutual settlements is a document representing the financial transactions of two partner organizations committed in a specific period of time. Ideally, all data collected in the financial statements of one party should be fully correlated with data collected by the other party. If the slightest inconsistencies are identified, a reconciliation report is drawn up.

The unified form of this act is not regulated by the current legislative standards. Enterprises independently develop the form of this business paper and approve it with local regulatory documentation.

The AC is signed by both parties if they confirm the fact of agreement with the discovered debt. We have already said above that the statute of limitations is determined using the date of signing the reconciliation act. Next, we will consider this issue in more detail.

In the general case, when conducting any business transaction, a document is drawn up that belongs to the category of primary ones. From this moment, the limitation period is calculated. However, there is also special case, to which the case of drawing up an act of reconciliation belongs. This document interrupts the statute of limitations and begins a new countdown of this period - from the moment the AC is signed.

Availability required elements AS - details of partners, date and period of reconciliation, list of transactions and settlements - ensures the legal force of this paper.

As a tool for resolving disputes, a reconciliation act can only be successfully used if it contains all the necessary details (this does not cancel the provisions that the form of the act itself remains free).

These required details include:

name of business paper;
party name ( legal name company and its details);
reference to the primary documentation, which is the source for the calculations and confirms the fact of conducting economic activities;
settlement amounts;
balance total;
Date of preparation;
signatures of persons responsible for settlements on each side;
seals of each partner company.

Also, the partners themselves set the scale of reconciliation. It can be carried out on the scale of one item of goods, on the scale of one delivery or one contract. As part of the annual inventory, as a rule, a reconciliation procedure is also carried out. Any inconsistency between the records in the accounting documents of the parties becomes the reason for issuing an AS. This is due to the purpose of avoiding the discovery of debt or shortages after the liquidation or bankruptcy of one of the parties.

Useful article:How to draw up a reconciliation act correctly, a sample filling in office work can be found .

Filling out the act of reconciliation of documents

The form of drawing up and the procedure for issuing the AS are free for each enterprise. The initiator of the audit instructs the accounting department to draw up Act. Next, the document must be completed, and two copies of it sent to the opponent.

In turn, the opponent checks his data with the figures provided by the partner. If discrepancies really take place, and the opponent recognizes this fact, then both copies of the document are signed by him and sealed with an imprint of the company's seal. The company initiating the dispute receives the signed and certified copies back.

Invoices are the source to which all data from the AS must correspond. Matching of all data of mutual settlements is obligatory. Otherwise, discrepancies should be fixed in the final part of the AC.

If a we are talking on the internal document flow of partner organizations, then the signatures of the chief accountants of both parties are sufficient here. In the case of litigation and litigation, such a signature will not be enough, and it must be confirmed by the drunkenness of the head of the company.

A sample of the act of reconciliation of documents is presented below:

How to check the act of reconciliation

If you want to check the correctness of the preparation of the AS, we recommend that you pay attention to a number of elements, the presence of which is mandatory:

title;
Compilation dates;
Full name of firms, parties to the dispute;
Data about officials;
Data on employees responsible for compiling and certifying the paper;
Distributed by contracts data of the main part of the AS.

For a sample when drawing up an act, templates of primary documentation should be taken. This is especially true for the rules for registration of details.

Each company can develop its own form of act, but many years of experience of different companies has confirmed the effectiveness and advantage of the following composition of the material:

The introductory part (preamble) contains mandatory details;
The main part contains data for the selected reconciliation period (for example, a chronological list of reconciled documents). In some cases, it is necessary to indicate the name of the operation performed - delivery or purchase of goods, transfer of funds, sale or write-off of valuables, etc.

Cover letter for reconciliation act

As a rule, a cover letter is attached to the act of reconciliation. It most often contains a list of applications.

The text of the letter usually consists of two parts:

Statement of the fact of transfer (sending) of the act:
Sending to you...., Sending to you.., Handing over to you...etc.
Purpose of the letter:
For information; For agreement; For signature; Request for a timely response to the act.
This may be a confirmation of familiarization, agreement and return of a signed copy of the act. Here the following words and expressions will be appropriate:
“Please sign, seal and send to our address one copy of the reconciliation report ...” “Please send us one copy of the properly executed reconciliation report ...”

At the end is a list of documents attached to the letter: reconciliation act, primary documentation, orders, orders, etc.

Successful business involves cooperation with large quantity with which cash settlements are regularly carried out. A considerable share is also occupied by settlements with the state - for taxes and insurance premiums. All these monetary relations require careful control, and the easiest way to carry it out is through regular.

How to read the act of reconciliation

Purpose of signing

Sample act of disagreement

The act of disagreement is signed by the same person who signs the main reconciliation acts. Copies of documents confirming the disagreement must be attached to it.

Varieties of such a document

The most common

The most common types of reconciliation acts include:

The act of reconciliation with the supplier. Contains transactions recorded on account 60. The debit reflects all payments made to the address of the supplier, and the amount of product deliveries is reflected on the credit.
The act of reconciliation with the buyer. In this case, accounting is kept on account 62. The amounts of shipments are recorded on the debit, and the payments transferred by the buyers are recorded on the credit.
Certificate of reconciliation of work performed. Issued according to general rules, but instead of the amounts of product deliveries, it reflects the amounts according to the acts of work performed.
Group act of reconciliation. It is a set of reconciliation acts for all existing counterparties of the company. It is formed due to the installation of a special extension to the accounting program. This method of forming acts is especially convenient at the end of the reporting period, when it is necessary to take an inventory of the entire volume of calculations.
Zero act of reconciliation. Distinctive feature is zero balance at the end of the period considered in the document.
. It is drawn up in the same way as acts for any other services. When the document is generated by the lessor, the debit will show the rental amounts according to the invoices issued, and the payments transferred by the tenant will be credited.

Reconciliation acts are also classified depending on the status of the counterparty - or an individual. Moreover, not only can act as an individual, but also ordinary citizens with whom the company has any settlements. Such an act is formed according to general rules, as in the case of reconciliation with organizations. The company cannot refuse to an individual in providing an act of reconciliation, if it was requested by him.

The commercial activity of enterprises is based on partnerships. To account for mutual settlements under business contracts, reconciliation of settlements is provided.

In addition to the parties participating in partnerships, reconciliation can be carried out with institutions of municipal services and control bodies - the Federal Tax Service Inspectorate, funds.

Basic principles of the reconciliation process

The document is drawn up in act and acquires legal force upon confirmation of the data by the parties. Reconciliation is carried out on a specific accounting date and for a period chosen arbitrarily or by agreement of the parties.

When drawing up an act to withdraw the balance of the debt, it is mainly accepted reporting date:

End or beginning of the calendar year. The data may differ in balance figures if there are events after the reporting date.
Last day of the month or quarter.

At the request of the parties or if necessary (for example, conducting an inventory), it is possible to verify the settlement data on any date of mutual activity of enterprises.

The document is drawn up in two copies, one for each of the parties. An act can take up more than a page and be formed by a counterparty or one contract.

In some cases, the procedure for conducting reconciliations is enshrined in a business contract concluded by partners. In the event of property claims and their resolution by arbitration, the inclusion of a provision on reconciliation allows you to rely on the data of the act when filing a claim with the court.

Parties negotiated:

The form of the form and the frequency of reconciliations.
Initiative and order of data exchange. Reconciliation can be initiated by either party.
Deadlines for the submission of the document and the form for resolving disagreements.

The reconciliation practice is predominantly used for long-term contracts. When concluding an agreement for one supply, reconciliation can be carried out after the repayment of the debt to exclude claims from the parties.

The concept and purpose of this act

The purpose of drawing up a reconciliation act is to confirm the debt of counterparties or the absence of debt at the end of the accounting period.

The form contains data on the shipment, receipt of goods and materials, provision of services and payments made in specified period. At the beginning of the period and its end, the debit or credit balance of the account is displayed.

Act of reconciliation used in operations:

Preparing data for reporting. When conducting inventories before submitting annual reports, reconciliation is a necessary procedure.
Receiving detailed information about documents of delivery, rendering of services, payments of the counterparty. In some cases, discrepancies in data can be identified by indicators of primary documentation.
Confessions of debt. The parties, by signing the document, confirm the reconciliation data.
Interruption of the limitation period for settlements. When filing a claim with the court, the period may be determined from the date of the reconciliation. To give legal force, the act is drawn up before the expiration of the legal claim of the debt. At the legislative level, the procedure for interrupting the claim period is enshrined in Art. 203 of the Civil Code of the Russian Federation.
Formation of the bankruptcy estate in the course of the bankruptcy procedure. Based on the results of reconciliations, creditors make claims against the debtor. A debt not confirmed in a timely manner makes it impossible to claim repayment of claims after the formation of the bankruptcy estate.
Reorganization of the enterprise - accession, consolidation, liquidation. Of particular importance is the reconciliation of the act at the closing of the company.

After the reconciliation and confirmation of the debt, the parties agree on its repayment.

Form of writing this document

There is no legally developed form of the reconciliation form. An enterprise can use a form developed independently or use a form provided by accounting programs.

When accounting for in electronic format reconciliation data is obtained automatically by selecting the settlement period and the counterparty. The form of the act can be agreed between the partners and included in the annexes to the contract.

The document should consist of a header, 2 tabular parts, each of which is filled in by counterparties, and a final part. If the data is filled in correctly, the indicators are mirror-symmetrical. Data on the debit of one enterprise must correspond to the credit of the second counterparty.

The order of writing and filling

The reconciliation document must contain details that allow you to identify the parties and obtain information about the status of settlements between counterparties.

In the act indicate:

Names of enterprises.
Registration numbers - , (optional). Relevant for enterprises with common names.
Reconciliation period.
Balance drawn at the beginning of the term.
Data of the work performed, services rendered, goods shipped and payment, posted by the parties, indicating the numbers and dates of the primary documents. The document must contain adjustments - return invoices, updated data of counterparties, confirmed by the parties.
End of period balance. The indicator is displayed by each of the parties in digital and textual form. The end-of-period balance is an important reconciliation indicator, for which a procedure is often performed.

In case of discrepancies under the tabular part, the company enters its own data.

Differences in data are not always caused by error. The dates of shipment and posting of goods and materials in most cases do not coincide with counterparties.

The document signs each of the parties with a breakdown of the data of the responsible person - the position, the represented company, surname, initials.

Design rules

Drawing up reconciliation acts is the responsibility of accounting staff.

The document must be approved in the regulation on the workflow of the enterprise, attached to the accounting policy. A responsible person is appointed to conduct reconciliations at the enterprise.

The reconciliation act is a form of external document flow. If necessary, reconcile data between enterprises document signs Chief Accountant enterprises. The form is used in the current workflow and is not used for third users.

If the document is intended for submission to the courts, certification of the data by the head of the enterprises is required. Equivalence signatures have persons replacing the head on the basis of an order or issued power of attorney. The signature of the responsible person is certified by a seal.

Accounting and storage rules

Accounting for reconciliation acts is carried out similarly to other accounting documents of primary accounting.

The enterprise can independently determine the procedure for archiving acts and their systematization by periods. The maximum storage period for acts is 5 years. (FZ "On Accounting"). At the end of the period, the documents are subject to disposal.

Filling out the act of reconciliation of mutual settlements between counterparties is presented below in the instructions.