Act intercalculation

Inexperienced accountants and entrepreneurs sometimes quite vain underestimate the importance of regular Reconciliation Report and the signing of the relevant acts of both parties. When the act intercalculation really important: if the seller provides deferred payment, in the case of regular and standard transactions / services, with the case of a broad product range, in the case of the high cost of goods / services in the event of the need for a large number of contracts and additional agreements. Generally, the act of reconciliation - is a kind of demonstration of good taste. Made a deal - have fulfilled their obligations - have signed the relevant document. For those who do not accept the lyrics, said that although the courts (see Resolution of the RF) deny that the act of reconciliation - the recognition by the debtor of the debt, without a reconciliation report all cases back to courts in mind the lack of compliance. In fact, denial is motivated reluctance to delve into the numerous card payments, invoices and bills. That's why you should not shift responsibility from blame on others and make their own verification of mutual obligations and requirements. As a rule, the act of reconciliation is made accounting organization, but it should be signed only the first person: director, or entrepreneur. If for intercalculation parties send each other their representatives, they definitely need to give authorization for verification of his identity and make an act of legitimate force. The document should reflect all transactions over a certain period with a given partner. Reconciliation statement issued in the form of registry. The form of this document is not legally approved, so the organization can be developed independently, but in the preparation of an act better to adhere to the requirements put forward to the primary documents. The document is then in 2 copies sent to the address of the counterparty. And, if you check with their suppliers or customers on a regular basis, you can hold a reconciliation only one controversial positions, such as: a specific contract, a certain article of goods, one delivery. In order to obtain an objective picture of intercalculation carried out either from the beginning of a relationship (the date of signing the contract delivery date) or since the last mutual. To avoid duplication of effort, you can attach an intercalculation to mandatory annual inventory: before putting the annual report of the entrepreneur is obliged to make an inventory, which aims to identify the accounts and / or accounts payable. This requirement p.2 Art. 12 Federal Law of 21.11.1996 № 129-FZ. Reconciliation of payments to contractors includes checking the credentials the following accounts: 205 00000: Accounts of income "; 206 00000" Calculations of advances paid; 209 00000 "Calculations for shortage; 302 00 000" Estimates of obligations. " The inventory drawn up acts of reconciliation. If during the inventory were identified discrepancies with which both parties agree, the accounting data should be brought into line with the decision of the Parties. But do not think that is sufficient to "strike hands, all original documents must be restored and filed for storage on both sides. Intercalculation also conducted: at the conclusion of the responsible phase of the work (in construction, shipping), with the theft, suspected theft, fires, floods, etc. when you change those in charge (hiring or firing), and completion of all contractual relationships with contractors. Intercalculation may be initiated by any party as a debtor and creditor. Moreover, the need for such procedures may be prescribed by special order and can be fixed in the provisions on document management in the organization. All is good, so only have one, BUT: often a situation where one party, of course, the debtor refuses to conduct verification of mutual verification and signing, or even an act of disagreement. As a rule, it motivates this by the fact that he's all right, sort it, they say themselves, this is your internal accounting problems. Unfortunately, the initiator of reconciliation not able to influence the contractor legally, can threaten the denial of further cooperation, but it will damage and your business too. There should choose the lesser of two evils, and the future set in the contract about: the need for reconciliation of accounts; the timing of such testing and its frequency, the procedure of verification, the date of signing or verification for a reasoned response to disagreement with its findings, the preliminary approval form the reconciliation report . The most powerful item in the contract of carrying out cross-checks settlement - is the penalties in case of default of the contract. If all else fails, then the only way - to go to court. Attached faylRazmer Act intercalculation download (MS Word) 8.64 kb Act intercalculation download (MS Exel) 5.26 kb