What does electronic document mean? What is an electronic document? Legal copy as a type of documented information

Currently, settlements carried out using bank corporate cards are widespread. This is facilitated by their versatility. The use of corporate cards is convenient for business trips of representatives of the organization within the country or abroad, when paying for representative and household expenses, when receiving cash at ATMs and cash points.

Application of corporate cards by organizations.

To obtain a corporate card, an organization enters into an agreement with the issuing bank for its issue and maintenance. At the same time, the organization opens a special card account in the bank.

According to the Instructions for the application of the chart of accounts for financial and economic activities of organizations, approved by order of the Ministry of Finance of Russia dated October 31, 2000 N 94n, to summarize information on the availability and movement Money in the currency of the Russian Federation on current, special and other special accounts, account 55 “Special accounts in banks” is intended.
A bank card is essentially an instrument through which the holder performs transactions for bank account, opened on the basis of the relevant agreement with the bank (clauses 1.5, 1.8, 1.12 of Regulation N 266-P). Therefore, transactions using corporate bank card on account in credit institution are reflected in a separate sub-account opened to account 55.

In the chart of accounts in the program 1C Accounting 8.3, a subaccount 55.04 "Other special accounts" is opened. The account is analyzed in terms of bank accounts opened for cards, and (if provided for by the accounting parameters) by cash flow items.

Consider the main operations on corporate cards: what accounting entries are generated and how these operations are reflected in 1C Accounting.

Replenishment of a corporate card.

The transfer of funds by the organization to the account to which the employee's corporate card is issued is reflected in the entry:
Debit 55.04, Credit 51.

In the program 1C Accounting of the Enterprise, this operation is reflected using the document “Write-off from the current account” (section “Bank and cash desk”, “Bank statements”, button “Write-off”):

In the form of a new document “Debit from the current account”, we indicate the type of operation - “Transfer to another account of the organization”, as the recipient’s account, select the account opened for the corporate card from the “Bank accounts” directory. As a debit account, select account 55.04.

After posting, the document will generate a posting:

Withdrawing money from an ATM from a corporate card.

When withdrawing money from a corporate card, the employee actually takes it from under the report, and subsequently must report to the organization about their use.

Suppose an employee withdraws money from a corporate card at an ATM and pays with it in a store when buying goods and materials.

The operation of withdrawing money from an ATM is reflected in 1C Accounting with the document “Debit from the current account”. In this case, it is necessary to indicate the type of operation - “Transfer to an accountable person”, accounting account - 55.04, select the account to which the corporate card is linked as a bank account, and indicate the employee - card holder as an accountable person.

When conducting, a wiring will be generated Debit 71.01, Credit 55.04.

Bank commission when withdrawing cash from a corporate card.

When withdrawing cash, the bank withholds a commission. This operation is also reflected in 1C Accounting with the document “Debit from the current account”. “Other write-off” is selected as the type of operation, the accounting account is 55.04, the bank account is the account to which the corporate card is attached.

In the group of details, we indicate the debit account - the account to which the bank commission relates - 91.02, as well as the analytics - from the "Other income and expenses" directory, select the item that includes the costs of banking services.

When carried out, a wiring will be generated: Debit 91.02, Credit 55.04.

Confirmation of expenses on a corporate card.

After the expense is made, the accountable person - the cardholder is obliged to report. In the 1C Accounting program, this is reflected in the document “Advance Report” (I talked about the procedure for filling out this document in detail).

When filling out the document on the "Advances" tab, the document "Debit from the current account" is selected, which reflects the debit from the corporate card:

On the “Goods” tab, information about the purchased goods and materials, the account of goods and materials and VAT is filled in:

When posting, the document will generate postings:

Thus in the program 1C Accounting Enterprise 8 reflected basic operations of settlements with corporate cards.

– modern facility accounting, which allows you to register a variety of transactions, including such as the receipt of money in a bank account or write-off from it.

First of all, you need to fill in the details of the current account (or several accounts) of our organization. To do this, use the tab "Bank accounts" in the form of information about the organization:

Also, the settlement accounts of counterparties who will transfer money to us and to whom we will transfer must be filled. They can be filled in the directory "" or directly in the bank documents of the program.

As a rule, modern banking transactions are carried out via an Internet connection using programs such as "Bank-client". At the same time, ready-made bank statements are loaded into the 1C database. In 1C, you only need to fill out payment orders. However, the program allows you to create bank transaction documents manually.

Consider how the write-off and receipt of money through the bank looks like in 1C: Accounting.

Write-off of funds from the current account in 1C 8.3

1. Usually, the document is filled out first Payment order". It does not make accounting entries, but serves to transmit to the bank information that a transfer must be made from our bank current account to the recipient's account. To view or create a payment order, you need to go to the menu section "Bank and cash desk" (Bank - Payment orders).

The image shows that the document has the "Type of operation" field. The details and holding of the document itself depend on the choice of value in it. By default, the type "Payment to the supplier" is automatically set, if necessary, you can select another one.

The payment order must contain such data as the recipient (contractor) and his account, type and order of payment, amount and purpose of payment. If there are several organizations or several settlement accounts, you should select the organization and its account. For types of transactions that reflect settlements with counterparties, indicate the contract and the VAT rate.

Please note that the type of contract must match the type of operation:

• for "Payment to the supplier" you need an agreement "With the supplier";
• for "Return to the buyer" - "With the buyer".

The "Payment ID" field is used to specify the UIN, if necessary. If the program is set up for accounting, then in the payment order (as in all "monetary" documents) there will be a field "DDS Article", which must also be filled in.

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In the document, the details of the organization and counterparty are displayed as links; by clicking on these links, you can edit the details. In addition, using the "Settings" button, you can configure the display of the name and KPP of the counterparty and organization, payment purpose, month, amount.

At the bottom of the document there is a flag "Paid". It is not recommended to set it manually, this flag is set automatically when registering payment in the program. The payment order is posted and saved in the journal. An unpaid "payment" can be identified by the absence of a payment mark:

After filling, the payment order is transmitted electronically or in printed form to the bank. In 1C, electronic exchange with the bank is possible directly from the program, but this requires preliminary configuration, which is performed by a specialist.

1. After the payment of the order has passed through the bank, the document “ Write-off from current account". When executed, this document is created automatically after the data is loaded from the bank. Otherwise, you must enter it manually. The most convenient way to do this is from the payment order for which we want to reflect the payment: you need to open the "payment" and click on the link "Enter a debit document from the current account" in it.

Will be automatically created new document“Debit from the current account”, completely filled out on the basis of our payment order. However, all details are subject to change.

The accounting account is filled by default - this is the accounting account for the funds held on the settlement accounts of the organization.

The account of settlements with the counterparty and the account of advances are set automatically based on the type of operation. During the posting of the document, the program itself will decide whether this payment is an advance payment (after analyzing the calculations under the contract), and will make the appropriate posting.

The "Debt Repayment" attribute determines the algorithm for analyzing settlements with a counterparty. If instead of "Automatic" you select "By document", then you will need to select a settlement document.

When posting, accounting is posted to write off funds from the current account according to the type of document operation and settings.

After the "Debit from the current account" has been carried out, the "Paid" flag is automatically set in the original payment order and a link to the debit document appears:

A note about payment also appears in the journal of payment orders.

The entered write-off document from the current account is saved in the journal, which is available through the "Bank and cash desk" section (Bank - Bank statements).

The program allows you to enter "Write-off from the account" and directly in the journal of bank statements using the "- Write-off" button without preliminary execution of a payment order.

Receipt of funds to the current account

To register this operation in 1C 8.3, the document “Receipt to the current account” is used. As a rule, it is loaded into the program in finished form when exchanging with a bank. Manual entry of the document is available from the same journal "Bank statements" by clicking the "+ Receipt" button.

Just like the write-off document, “Receipt to the current account” has the “Type of operation” field, the details and parameters of the document depend on filling it out. The rest of the data is also similar to the write-off document: accounting account, counterparty (in this case, it is the payer), amount and purpose of payment, and also, depending on the type of document operation and settings, contract, VAT rate, settlement accounts,. If the document reflects payment from the buyer on a previously issued invoice, then it can be selected in the "Invoice for payment" field.

Creation information resource of any kind begins with shaping information document. Documented information, in turn, can be included in any infobase.

Regulatory support

According to the provisions of Federal Law No. 149, documented information is fixed on a material carrier. Certain requisites are used to identify data or its source.

The word "document" has Latin roots. In translation, it means "proof". V terminological dictionary theory and practice of 1964, the word "document" is defined as a material object that contains information in a fixed form.

Theoretical base

In any document there are 3 elements: the content of information, the forms of their provision and the carrier of documented information.

The study of methods for fixing data and the signs of their carriers is carried out within the framework of such a discipline as document management. This scientific direction explores the processes of archiving, office work, workflow. The main attention is paid to the regulation of the form of traditional documents, fixing their details.

Features of fixing information

Documented information is information, contained on some material carrier, by the details of which information can be identified. Currently, there are many ways to consolidate information. Conventionally, they are divided into several classes.

Paper documents are carriers of information available for perception without the use of additional technical means. This method of documentation is considered the most common.

V Lately, however, media are becoming more widespread, information from which can only be obtained using technical means. These can be electronic documents, video, audio recordings (files), encoded information, etc.

Identification

A prerequisite for working with data is the availability of details by which the documented information.

The definition of the data source is necessary to match the original content of the medium with the content of the document received by the user. If necessary, in the process of studying the information, the fact of identity, coincidence of data is established.

Regulatory regulation

Legal regime of documented information, the procedure for fixing information by federal executive structures is established by the Government. Rules for document circulation, office work, approved by other state bodies, territorial self-government bodies within their competence, should not contradict the provisions of government regulations.

The state structure that carries out normative and methodological regulation documented information is Federal Agency for Technical Regulation and Metrology. Previously, these functions were performed by Gosstandart. During the reforms, it was transformed into the Agency.

Issues related to the standardization of documents are regulated by the provisions of Federal Law No. 184 "On Technical Regulation". Intersectoral leadership in organizations falls within the competence of the Federal Archival Agency. Sectoral management documentation support carried out by the relevant ministries, taking into account the recommendations of the Archival Agency.

Identification specifics

There are several ways to store documented information. Definition the specific option depends on the specifics of the industry in which the information is used.

The data can be presented in electronic form and stored in specialized databases. In such a situation, identification has some peculiarities. They consist in the fact that the reliability of the information must be confirmed by the owner of the database or an authorized official.

There are other ways to validate documented information. This information may, in particular, be certified digital signature. Electronic document, confirmed electronic signature or an analogue of hand-painted painting, is recognized as equivalent to paper. Exceptions can be set in federal laws or other regulations.

Informational resources

They are considered objects of relations between legal entities, citizens and the state. The existing one provides data protection.

Regulatory regulation is carried out legal provisions, fixing:

• Rules for documenting information.
• Ownership of documents and their arrays, including in information systems.
• Category of data according to the level of access to them.
• The procedure for ensuring the protection of information.

Information resources are created by government agencies of any level, business entities, public associations, institutions, individuals. Each subject forms this or that resource for its own purposes and uses documented information. This can be industrial, managerial, educational, scientific purposes.

Information resources differ significantly from each other in terms of volume. Some are represented by several reference books, others - by large library collections. In addition, there is a classification according to the method of organization and the order in which data is provided.

State information resources

The Russian Federation, regions and municipalities are the owners of the documented information. These information is accumulated, created, acquired mainly at the expense of budgetary funds.

State information resources are managed by state bodies and structures of territorial self-government within the framework of the powers granted to them.

The state has the right to use, redeem documented information. This the opportunity is realized in cases where information belonging to other entities (legal entities or citizens) is classified as a state secret, as well as in other cases provided for by law.

Legal copy as a type of documented information

Mandatory is called a copy of the duplicated document to be transferred by the manufacturer to the appropriate organization. The document in this case is recognized as a material carrier containing information. It can be presented in the form of text, soundtrack, illustration or a combination of them. A copy is a sample document identical to the original.

For this variety documented information legal regime is fixed in the Federal Law No. 77. Normative act defines public policy on the creation of legal copies as a resource base for the acquisition of the national library fund and the development of the bibliography system. The Law provides for the rules for ensuring the safety of information carriers, the features of their public use.

Recipients

Legal copies are distributed among legal entities that have the right to store, receive, provide information for use free of charge or for a fee. The recipients are:

• Book Chamber, State, Scientific, Technical and National RAS, Siberian Branch of the RAS, Far East science Library. These institutions receive publications.
• Russian Library for the Blind. This institution receives publications for people with vision problems.
• Federal Institute of Industrial Property. This authority receives patent electronic documents.
• Parliamentary Library. It contains official documents.
• Federal Fund of State Standards, of the all-Russian classifier technical and economic data and regional / international rules, recommendations and standardization norms of foreign countries.

This is not the entire list of recipients. There are also special institutions that receive video and audio information, computer programs, etc. Scientific and technical centers have been created in the Russian Federation to store documents in electronic form. They receive information in directions that correspond to their specification.

All these organizations regularly publish information about the free legal deposit that they have received. Institutions form a national library collection of documents.

Delivery of materials, their centralized distribution, notification of consumers is carried out on time, established by law and regulations of the respective organizations. Violation of the established requirements by the creators of documents entails administrative liability.

document is a structured set of information intended for human perception, which can be an integral object of exchange between users and / or information systems.

Electronicdocument is a document fixed on a machine medium and containing identified information, the authenticity of which is certified by an electronic digital signature.

The appearance of the term electronic document» is associated with the intensive use of information technology in enterprises and organizations and the formation of various information on machine media: scientific, technical, industrial, managerial, etc.

Due to ignorance of the regulatory documents that determine the status of an electronic document, this term is often used when creating electronic copies of reports, letters, payment orders, receipts, and other types text information, as well as databases on machine media.

According to the Law of the Republic of Belarus dated 10.01.2000 No. 357-Z “On Electronic Document”, an electronic document is information recorded on a machine medium and meets the requirements established by this Law.

Machine medium - a magnetic disk, magnetic tape, laser disk and other material media used to record and store information using electronic computers.

Basic requirements for an electronic document

An electronic document must meet the following requirements:

be created, processed, transmitted and stored using software and hardware;

have a structure established by law RB dated 10.01.2000 No. 357-Z “On an electronic document”, and contain details that allow it to be identified;

be presented in a human-readable form.

The structure of the electronic document

An electronic document consists of two integral parts - general and special.

General a part of an electronic document consists of information constituting the content of the document. Information about the addressee belongs to the general part.

special a part of an electronic document consists of one or more electronic digital signatures.

Electronic digital signature(EDS) - a set of characters generated by means of an electronic digital signature and which is an integral part of an electronic document.

EDS is used by individuals and legal entities as an analogue of a handwritten signature to give an electronic document legal force equal to the legal force of a paper document signed by an authorized person in his own hand and sealed.

Electronic digital signature means - software and hardware tools that ensure the development and verification of an electronic digital signature and have a certificate of conformity or a certificate of recognition of a certificate issued by the National Certification System of the Republic of Belarus.

For the formation of an EDS, cryptographic information protection tools (CIPF) are used, using the so-called asymmetric algorithms, in which the public and private keys of each user are used.

Private signing key- a set of characters belonging to a particular person and used in the development of an electronic digital signature.

Signature Verification Public Key- a set of characters available to all interested parties and used when verifying an electronic digital signature.

Signature Verification Public Key Card– a paper document containing the value of the public key for verifying the signature and confirming that it belongs to any individual or legal entity.

The user's private key is stored on a machine medium in a place inaccessible to other persons, public key transmitted to all participants in the exchange of information.

An electronic document can be used in all areas of activity where the software and hardware necessary for creating, processing, storing, transmitting and receiving information are used. With the help of electronic documents, transactions can be made (contracts concluded), settlements can be made, correspondence and transfer of documents and other information can be carried out.

Electronic documents can be sent using any means of communication, including information systems and networks, if this does not contradict the legislation of the Republic of Belarus and international treaties of the Republic of Belarus.

The electronic document has internal and external representation forms.

Internal representation form An electronic document is a record of information constituting an electronic document on a machine medium.

External representation form An electronic document is the reproduction of an electronic document on a display screen, on a paper or other material object separable from a machine medium in a visually accessible form (without additional technical devices) and in a form understandable to human perception.

The Law of the Republic of Belarus "On Electronic Document" defines the basic concepts related to the legal force of the original and a copy of an electronic document.

Original electronic document exists only on machine media. All copies of an electronic document fixed on a machine medium and identical to one another are originals and have the same legal force.

In the case when one person creates a paper document and an electronic document that are identical in content, both documents recognized independent documents. In this case, the paper document is not a copy of the electronic document.

Copies of an electronic document are created by certifying, in accordance with the procedure established by law, the form of the external representation of an electronic document on paper. Copies of an electronic document on paper must contain an indication that they are copies of the corresponding electronic document.

External submission form identity electronic document on paper can be carried out:

a notary or other person entitled to perform notarial acts;

an individual entrepreneur or a legal entity having the right to carry out such activities in accordance with the legislation of the Republic of Belarus.

Reproduction of an electronic document on a material object other than paper, separable from a machine medium, or its copy on paper, not properly certified, do not have legal force copies of the electronic document.

An electronic document on a machine medium is equated to a document on paper and has the same with him legal effect.

If the legislation of the Republic of Belarus requires that the document be drawn up in writing or submitted in writing or writing, then the electronic document is considered to comply with these requirements.

The originals of electronic documents and their copies on paper have equal legal force.

The main issues of giving legal status to electronic documents, as well as the protection of electronic documents are regulated by the following legislative acts and regulatory documents of the Republic of Belarus:

Law of the Republic of Belarus dated 10.01.2000 No. 357-Z “On Electronic Document”, which establishes the legal status of an electronic document as an official document, the requirements for its execution, as well as the rights, obligations and responsibilities of participants in legal relations arising in the field of circulation of electronic documents;

STB 1221-2000, which establishes uniform requirements for the procedure for the creation, operational circulation and archival storage of official electronic documents, regardless of the methods of exchange, information processing and scope;

STB RB 1176.1-99 “Information technology. Data protection. hashing procedure";

STB RB 1176.2-99 “Information technology. Data protection. Procedures for the development and verification of electronic digital signatures”;