The act of reconciliation of mutual settlements sample fill excel. Primary documents: an act of reconciliation of mutual settlements. Act of reconciliation and limitation period

According to the regulation on accounting and financial statements in the Russian Federation to the preparation of annual accounting (financial) statements in the Russian Federation without fail must precede all assets and liabilities.

Reconciliation of mutual settlements can be carried out both under a specific agreement, and on the totality of relations with a counterparty organization for a certain period.

The act of reconciliation of mutual settlements must indicate the number, period of reconciliation, name of organizations.

The act of reconciliation of mutual settlements with counterparties, as a rule, should 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.

At the end of the form of the act of reconciliation of mutual settlements with counterparties, debit and credit turnovers for the period and the final balance showing the total amount of debt should be indicated.

The act of reconciliation of mutual settlements with counterparties is drawn up by the accounting department of the organization, signed CEO and is certified by the seal of the organization.

The act of reconciliation of mutual settlements with counterparties is drawn up in two copies, which are subsequently sent to the address of the counterparty.

At the same time, in order for the act of reconciliation of mutual settlements with counterparties to become a legal document, it must be signed by both parties by authorized persons.

The act of reconciliation of mutual settlements with counterparties can be signed by authorized persons by the sole executive body of the organization (for example, the general director, financial director, etc.) or by a representative acting on the basis of a power of attorney issued by such body.

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Reconciliation of calculations: details for an accountant

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  delivery). Act of reconciliation of accounts. The application must be accompanied by an act of reconciliation of the calculations of the amounts of the fee for ... the fee. Recommended sample act of reconciliation of calculations of the amounts of payment for the negative impact ... offset (refund). Since the act of reconciliation of settlements is binding document for carrying out ... without an act of reconciliation of settlements signed without disagreement, it is returned by the territorial body of Rosprirodnadzor (without ... To carry it out, it is necessary to reconcile calculations with the territorial body of Rosprirodnadzor, agreed upon ...

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Any successful business is built on accuracy in all areas of the enterprise. One of them is timely and accurate control of interaction with your counterparties. For this, a joint reconciliation procedure for calculations is carried out and compiled.

What is the Act of reconciliation of mutual settlements?

The act of reconciliation of mutual settlements is legal document, which shows the settlements of two organizations between themselves for a certain period of time. It is drawn up at the initiative of one of the parties in free form and can be used as evidence when litigation ah, as well as other necessary occasions.

It is not a primary document, as it does not confirm the fact that Money to the personal account of the counterparty, and also it cannot be used to change the financial position of any of the parties. The act is of a technical nature, which in most cases is a voluntary desire of the chief accountant of one of the organizations to check their statements.

What is it for?

There are a number of cases in which it is necessary to draw up this document. We list the main ones:

• in the event that one of the enterprises purchases products without making an advance payment or with installment payments for it;
• the activity of the enterprise is massive, while it has a large number of contractors supplying a wide range of products;
• a particularly valuable commodity is sold or bought;
• before the signing of new agreements that expand the scope of cooperation between organizations;
• after the lapse of long term permanent cooperation.

If carrying out such procedures and drawing up contracts is necessary for effective management activities, this clause can be written in the contract. You can specify the frequency of these checks, as well as the amount of penalties for failure to fulfill the assigned obligations, both on the one hand and on the other.

The contract must specify the period during which the signed acts of reconciliation of mutual settlements must be returned back.

Although this document is accepted during litigation, when proceedings are underway regarding the fulfillment of the terms of the contract, you should not rely on it much, since the domestic “themis” does not always unambiguously accept the act of reconciliation of mutual settlements as evidence. It all depends on the individual case.

Who makes the act?

The execution of this document begins at the initiative of one of the parties. In this organization, the accounting department is entrusted with the preparation of a special form in two copies. If it is absent, then an authorized person is engaged in this. Before sending a package of documents to the counterparty, the act must be endorsed by the signature of the head and the accounting department, as well as stamped, if any.

Everything you didn't know is covered in this video.

How is reconciliation carried out?

The reconciliation procedure for calculations is best carried out according to one of the following options:

• a certain time period;
• the name of the product or its nomenclature;
• consignment;
• specific contract.

In order for the act of reconciliation of mutual settlements to be legitimate, it is best to carry out this procedure during a stop or after the last transfer. The best time for it will be when the company conducts a seasonal inventory. In case of identification of creditor and accounts receivable it is necessary to send the corresponding act to the organization of the counterparty.

The act of mutual settlements is kept in at least two copies. Its number must strictly correspond to the number of participants in the reconciliation of settlements.

Both completed and signed forms are sent to the counterparty for comparison by specialists of the information provided with the data they have. If the provided act is true and the second party has no claims, both forms are signed and one is sent back, and the second remains.

In cases of debt, it is mandatory to specify the period for which it must be repaid.

If during the reconciliation of the calculations there are contradictions and the information provided does not match, you must proceed as follows:

1. The accountant of the first company fills out only their part of the act and sends it by e-mail or by fax to the accountant of the counterparty.
2. The accountant of the second company enters his data, thereby finding discrepancies.
3. The company that has identified errors in accounting makes changes.
4. After that, the initiator draws up a new act that contains data on both organizations.
5. The head of both companies put their signatures and certify with seals.

Responsibility for the signature, for the recognition of the information specified in the act as valid, falls on the shoulders of the chief accountant.

If the counterparty refuses to sign the act within three years, he is obliged to pay the debt, as he thereby recognizes all his debt obligations.

If, after signing the act for the specified periods of repayment of debts, the organization becomes bankrupt, then the injured party writes off its debt to the expenses of the enterprise.

Design rules

Legislation does not establish a strict form for filling out an act of reconciliation of mutual settlements, however, certain rules for conducting document management in this area are established. To compile it, it is enough to take a blank A4 sheet and fill it in free form or print a pre-designed template.

Instructions for filling and sample

The act of reconciliation of mutual settlements can be presented in two forms as an annex to the contract or as a separate document. In fact, these types are filled in the same way, a significant difference lies only in the name of the "cap".

1. Be sure to indicate at the top of the document, under its name, the period for which the reconciliation of the calculations is carried out. The name of the parties involved in this procedure is also indicated here. The name of the organization is entered in full accordance with the statutory documents.
2. A little lower, the number of the contract is indicated, which is the legal basis for the preparation of this document. It is quite possible to refrain from specifying details such as checkpoint, TIN, PSRN.
3. After filling out the header, you can begin to enter data into the main part of the document. Here is the table. It contains data that both parties have, according to the contract or for the considered period of time. The turnover for a certain period and the closing balance are indicated.
4. After the table, the debts of the parties to each other are indicated. This amount must be the same for both sides. If the parties have no debts, this must also be noted accordingly.
5. At the bottom of the document are indicated the parties who carried out the calculations from above, as well as the officials who are responsible for its implementation and the company's managers. All of them must put their signatures with decoding.

Video: How to Reconcile Accounts with Excel in 20 Min

The act of reconciliation of mutual settlements in 1C Accounting

In our age of information technology, it is much easier to draw up an act of mutual settlements using the 1C: Accounting program. To do this, you need to follow a certain procedure.

1. To get started, go to one of the "Purchase" or "Sale" sections (depending on the purpose of the reconciliation).
2. Select the item "Settlements with counterparties", then the sub-item "Act of reconciliation".
3. In the journal that opens, click "Create". After that, on the “Act of reconciliation with counterparties” tab, you can choose two ways to fill out this document: manual and automatic, choose the method that is convenient for you.
4. After that, you need to perform a certain procedure. The items are selected in order: "According to the organization's data", "Fill in", "Fill in according to accounting data".

If everything is done correctly, a list of all operations that have been carried out will appear on the screen. If necessary, they can be divided into contracts, for this you need to check the corresponding checkbox. At the end, the “Additional” item is selected, where the responsible persons are indicated. It remains only to sign and send to the counterparty.

Control is the key to running a successful business. When working with various counterparties, one must have a good knowledge of information and do not forget to confirm the words with real numbers from time to time. It is for this that in modern document management there is an act of reconciliation of mutual settlements.

Document Description

Relationships between partners cannot be built on trust alone. In addition to feelings, there must be real facts that at any time can confirm or refute various suspicions. Any activity is actually connected with the acquisition or sale of something. Some produce goods or provide services, while others buy them by entering into an appropriate agreement. Both of them periodically need to audit their expenses.

To do this, they use the act of reconciliation of mutual settlements. In what cases does it become necessary to draw up such a document? The reasons can be very different:

1. If one of the parties provides its goods without an advance payment or with an installment payment.
2. In the case when a particularly valuable product is sold.
3. The company has a large number of partners, each of which supplies goods in a fairly wide range.
4. In the case of long-term and permanent cooperation of counterparties.
5. In a situation where both parties decide to expand the scope of their relationship by entering into new agreements.

Any of these reasons may serve as a reason to request from your partner an act of reconciliation of mutual settlements. This should not be seen as distrust or prejudice.

Important details

Every accountant knows what an act of reconciliation of mutual settlements is. This is not surprising, because it is they who have to compose it. In this situation, an employee who owns certain information is required. To compile such a document, you have to raise data from different accounts:

• on previously issued advances;
• by income;
• according to the obligations assumed;
• according to existing shortages.

Only an accountant has access to such information. At the direction of the head, he collects necessary information and draws them up in the form of a document of a certain sample. However, the responsibility for the data provided is ultimately Chief Accountant. If there are no visible disagreements between the partners, then a similar form as a confirmation of the results of activities for a specific period. Some accountants act in this way when it turns out that the primary documents of transactions are lost or they are simply too lazy to look for them. However, this does not relieve them of responsibility for the information provided.

Procedure

How should an act of reconciliation of mutual settlements be drawn up? The sample filling will be a consistent presentation of specific information.

Any such act must contain the following information:

1. Document's name.
2. The period for which it was made.
3. Name of counterparties.
4. The basis of the transaction (agreement, agreement).
5. Dates, numbers and specific figures taken from primary documents (payment orders, invoices and others). They contain information that will confirm the delivery or payment of the goods. Such information, for ease of perception, is usually collected in a table divided into two parts. In this case, each of the parties has the opportunity to indicate separately the data it has.
6. Signatures of representatives of each of the parties.

The document must be drawn up in two copies so that each organization can keep it. The signature of the chief accountant must be mandatory here. And sometimes it can be the only one. This can be done in cases where there are no discrepancies in the data. Most often, the signature of the head of the enterprise is also required as confirmation.

Accounting automation

Some employees are interested in drawing up an act of reconciliation of mutual settlements, how to fill it out in the 1C: Accounting program? There are no particular difficulties here. Thanks to the computer, the work is much easier.

You just need to perform a few sequential operations:

1. Go to the "Sales" or "Purchases" section (if necessary). Then in the tab "Settlements with counterparties" select "Act of reconciliation".
2. Being inside the selected journal, click the "Create" button, and then go to the "Act of reconciliation with counterparties" tab. A dialog box will appear that can be filled in two ways: automatically or manually. The specialist chooses for himself exactly the one that he needs.
3. Select the "According to the organization's data" tab, then click "Fill in" and specify the request with the "Fill in according to accounting data" button. A list of all transactions performed will appear on the screen. If you need information on all contracts for the specified period, then you just need to check the box “Split by contracts”.
4. Make a note "Reconciliation agreed."
5. Find the "Additional" tab and select from the list of persons needed to sign the act.

It remains only to write down this document, and it will be possible to send it to print.

Rules for compiling a document

Accountants often have to make an act of reconciliation of mutual settlements. An example of compiling and filling out such a form is strictly individual for each organization. Considering that the law does not provide for any strict unified form for this, employees of any enterprise are forced to form it themselves, guided by general rules and requirements:

1. Any act begins with a "header" with initial information about partners.
2. Next comes the standard phrase that is used in all contracts. It states that the undersigned representatives of the two parties have drawn up this act, confirming that the following state of accounting.
3. Following these words is the already known table. The first line in it is "balance at the beginning of the period." Next come the operations, divided into "debit" (performance of work or delivery of goods) and "credit" (payment). Then follows the balance at the end of this period. And the table ends with the calculation of debt.
4. The signature of authorized persons must be confirmed by the round seal of the company.

Instead of the head, another person can sign the act. To do this, you need a power of attorney that will give him such authority. By the way, in court, its absence may cast doubt on the entire document.

And the act of reconciliation of mutual settlements is a document that reflects the status of settlements for a certain period of time between two counterparties. Despite the fact that the legislation does not stipulate the obligation to draw up reconciliation acts, this should be done regularly. Timely reconciliation will save you from errors in tax and accounting reports. The act of reconciliation also testifies to the recognition of debt by the counterparty. Moreover, on the day of signing the document, the period limitation period breaks and starts over again.

We develop the form of the act of reconciliation

Organizations develop the form of the act of reconciliation of mutual settlements independently. The legislation does not provide for a unified form this document(letter of the Ministry of Finance of Russia dated February 18, 2005 No. 07-05-04/2).

Before you start developing the details of the act, you should understand whether it refers to primary accounting documents. There are two opposite points of view.

On the one hand, the Federal Tax Service of Russia, in a letter dated December 6, 2010 No. ShS-37-3 / 16955, noted that the reconciliation act is not a primary accounting document confirming the commission business transaction. Officials explained this by the fact that when signing the document financial condition sides does not change. In our opinion, this position is quite logical.

On the other hand, the same tax authorities have repeatedly tried to prove in courts that if the act of reconciliation of mutual settlements is drawn up without taking into account the mandatory details of the primary accounting document, then it is not a basis for interrupting the limitation period. Note that this point of view of officials does not find support among the arbitrators.

Arbitrage practice

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The judges considered that the reconciliation act is not a strict accounting document, the form and required details which are defined by law (decisions of the Federal Antimonopoly Service of the Moscow District dated 09/04/2013 in case No. A40-148003 / 12-55-1356, North-Western District dated 04/09/2013 in case No. A56-44437 / 2012, Ural District dated 03/27/2012 No. Ф09 -933/12).

Here is a list of details that, in our opinion, the act of reconciliation of settlements should contain:

1. Title of the document;
2. names of the parties;
3. date of signing the act;
4. the period for which the reconciliation is carried out;
5. details of the contract under which the reconciliation is carried out;
6. links to primary documents (invoices, acts of acceptance and transfer of the results of work performed / services rendered, payment orders, cash orders etc.);
7. the amount of transactions (the fact of economic life) in monetary terms;
8. closing balance in monetary terms;
9. signatures of the parties and F.I.Oh. persons signing the act;
10. side prints.

At the same time, we note that the absence of any of the listed details does not automatically entail the invalidity of the act (see the sample of the reconciliation act in the Example).

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Arbitrage practice

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The supreme arbitrators took into account the reconciliation act, which did not contain references to primary accounting documents, the basis for the occurrence of debt and the date of signing of the act. They explained this by the fact that according to Part 2 of Art. 71 of the Arbitration Procedure Code of the Russian Federation, the court evaluates both the relevance, admissibility, and reliability of each piece of evidence individually, as well as the sufficiency and interconnection of evidence in their totality. In this case, the court compared the amounts of debt contained in the reconciliation report with the amounts indicated in the signed acts of work performed and the certificate of work performed and costs. The absence of evidence of other contractual obligations between the parties also played a role (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 05, 2013 No. 13031/12).

Nevertheless, most often judges insist on the presence in the act of reconciliations of references to primary documents.

Arbitrage practice

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The court did not recognize the debt, t.to. in the reconciliation act there were no references to primary documents (numbers and dates were not indicated) and the date of signing of the act (determination of the Supreme Arbitration Court of the Russian Federation dated February 27, 2013 No. VAS-1472/13).

In another case, the arbitrators did not accept an act of reconciliation of mutual settlements, in which there were no references to the disputed consignment notes (decree of the Federal Antimonopoly Service of the Volga-Vyatka District dated April 26, 2010 in case No. A31-3047 / 2009).

In another case, the act was not adopted by the court, because. it mentioned a work contract and an act of offset (FAS resolution Central District dated 05.06.2009 No. F10-2002/09).

Who will sign the act?

The reconciliation act is drawn up in two copies - one for each of the parties. He) or a representative acting on the basis of a power of attorney issued by such a body.

In order for the reconciliation act to become lawful, it must be signed by both parties.

Arbitrage practice

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The acts of reconciliations of mutual settlements submitted by the seller were recognized by the courts as inadmissible evidence, since they were signed in unilaterally and are not supported by primary accounting documents (determination of the Supreme Arbitration Court of the Russian Federation dated January 30, 2013 No. VAC-48/13).

At the same time, the courts do not accept reconciliation acts signed by unauthorized persons as evidence.

Arbitrage practice

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The act of reconciliation of settlements was not accepted by the court as evidence of the interruption of the limitation period, since it was signed by an unauthorized person (determination of the Supreme Arbitration Court of the Russian Federation dated 09.01.2013 No. VAS-17480/12).

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. At tax authorities there will be no questions or complaints.

Attention! The following documents will help you to correctly reconcile with counterparties:

It is convenient to work with documents in . It is suitable for organizations and individual entrepreneurs. The program will automatically generate and print all the necessary primary documents. It also includes uploading transactions to 1C, automatic generation of any reporting, and much more.

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:

1. In expanding the possibilities for claiming the repayment of receivables.
2. 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 strictly prescribed form 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 accounting policy companies.

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.

1. It is necessary to check the counterparty for a change in its legal status by if the company does not have regular contacts with it.
2. 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 easy to identify the corresponding obligation and set the correct statute of limitations.
3. 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.
4. Indicate the organizational and legal forms of the company and its counterparty, the amount of receivables or accounts payable, as well as the dates of the inventory of calculations.
5. 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.
6. 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%.
7. 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