Sample act of reconciliation of mutual settlements in Word. The concept and purpose of this act. Who will sign the deed

Often, in the accounting department of a company or from an individual entrepreneur, representatives of a counterparty request an act of reconciliation of mutual settlements, reflecting the state of settlements between counterparties on a certain date. Is this document really needed, by whom and for what it is used, how it is filled out - we will consider in more detail.

Why do you need an act of reconciliation

Heads of enterprises or individual entrepreneurs in their work are constantly faced with the need to understand who owes how much and to whom. You can get the necessary information from accounting programs and registers, but what if the counterparty does not agree with it? To check the correctness of accounting for documents, deducing the balance, a special document is used - an act of reconciliation of mutual settlements. Based on it, it is easier to detect discrepancies and confirm the presence or absence of receivables / payables according to accounting data.

Who completes and signs the act

Completing the acts of reconciliation of mutual settlements is usually the responsibility of the accountant who maintains this section: for suppliers - to the employee receiving primary documents for deliveries, for buyers and customers - to the one who unsubscribes goods, materials for sale. After filling out and signing, the act is transferred to the second party to enter their data.

The completed document must be signed by representatives of both parties. Who exactly - depends on the purpose of the reconciliation:

For the purposes of confirming settlements between organizations (IP) and accounting - by the heads of the parties and / or chief accountants.

For others - for example, to justify a claim or go to court, acts of reconciliation of mutual settlements with counterparties must be signed by managers, individual entrepreneurs personally or authorized representatives with confirmation of their authority. Moreover, for a representative of an individual entrepreneur, the power of attorney must be notarized. When signing, you need to receive (or attach) certified copies of documents confirming the right to sign.

Legislatively, such a signing procedure has not been approved, as a general rule, the head is responsible for the state of accounting, and it is he who has the right, as the sole executive body of the organization, to sign any documents on behalf of the company, however, in business practice, they are guided by the options outlined.

The form "Act of reconciliation of mutual settlements", a sample design are given below.

Consequences of signing the act

For accounting and tax accounting

The act of reconciliation of mutual settlements interrupts the limitation period (in general cases, 3 years in accordance with Article 196 of the Civil Code), i.e. after its signing by the parties, the specified period begins to be calculated again. Therefore, the signing of the document by the counterparty indicates that this party recognizes the debt (including overdue under the contract), but does not yet pay it, and the other party agrees with this. In such cases, upon the expiration of the limitation period, in tax accounting it is necessary to include the overdue "receivable" or "creditor" in non-operating expenses or income, respectively.

To collect a debt

Reconciliation act - a document recognized in court when considering cases of debt, monetary obligations, if it is completely filled out with all the necessary details and signed by authorized persons. The grounds for the requirements are still primary documents (agreement, commodity, waybills, acts on the work and services performed, invoices and UPDs, payment orders, cash orders, and others), but in their absence, the act serves as evidence of the existing at the time of its signing a commitment. If there is a reconciliation act, you can not store part of the documents for more than a 5-year period under the current contract.

Filling order

For the act of reconciliation of mutual settlements, the form is not approved by state bodies, it can be developed independently. In one of the most common accounting programs - 1C, the act of reconciliation of mutual settlements is filled in automatically, according to the documents entered into the program; you only need to specify the counterparty and the reconciliation period, as well as the accounting account (if accounting was kept in the context of contracts, you can display the calculations separately for each contract or for all together as a whole for the counterparty). The period is chosen arbitrarily, it is more convenient when it coincides with the tax or reporting period - for example, a quarter or a year. You can download the act of reconciliation of mutual settlements below.

What is indicated:

In the upper part ("header" of the document):

between whom reconciliation is carried out - the name of counterparties and responsible persons;

reconciliation period;

the contract under which the transactions were made;

Many do not indicate the place of filling, this is acceptable, but from the point of view of document management, it is more correct to indicate where the act was drawn up.

An act of reconciliation of mutual settlements, a sample filling-2019, we provide at the end of the article.

Below in the text of the act, or in a special table, accounting indicators are signed, namely:

balance of settlements at the beginning and end of the period, turnover for the period;

names of operations, numbers and dates of primary documents with amounts on them.

In conclusion, it states:

a final record of the presence / absence of debt and in favor of whom, if any;

positions are indicated, signatures and transcripts of full names are put. signatories of the deed.

Since the organization (IP) does not have to have a seal, the seal can be omitted; if there is, it is better to certify the document with it.

First, the filling party enters all its data into the form, prints it out.

After signing, the document is transferred to the second party. The counterparty checks the entered indicators, fills out his side of the act (sometimes, if there are no discrepancies, the counterparty simply signs the act, but it is more correct to completely fill in all the columns).

If discrepancies are identified, primary documents are raised, their indicators are checked (for example, if the difference is in the amount of the invoice, you need to check the prices and quantity, the grand total). Missing duplicates and copies of documents are requested. After the discrepancies are resolved, it is recommended to draw up an updated reconciliation act.

The act of reconciliation of mutual settlements - sample filling:

The form "Act of reconciliation of mutual settlements" can be downloaded below.

Drafting The act of reconciliation of mutual settlements usually necessary when two legal entities need to certify transfers made between each other. Most often, such acts of reconciliations are made for specific contracts or invoices; reconciliations are also possible under contracts for a certain time period. It is worth noting that, despite the fact that this document is not mandatory and is created only by mutual agreement of the parties, it is common in all areas of activity and is used by most organizations.

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Who draws up the act

The act of reconciliation can be claimed by any of the parties to a particular transaction. Compilation, as a rule, is carried out by an accountant.

An act of mutual settlements is drawn up at the request of one of the parties and it is compiled by specialists from the accounting departments. Before sending a document to a counterparty, it must be signed by the chief accountant or head of the organization, or an employee authorized to sign such documents.

How is reconciliation carried out

This procedure can be carried out only for one of the following items: name or number of goods, contract, specific delivery, a certain period of time. In order for this document to be valid, it should be drawn up either after the last transfer, or from the moment of delivery. In addition, reconciliation is convenient to carry out during the annual inventory of funds and property of the enterprise. Quite often, according to the results of such checks, debts are revealed: receivables or payables.
If such facts are confirmed, you must immediately make a reconciliation report and send it to the partner organization.

Rules for issuing an act

There is no unified, standard for all form of drawing up an act, so it can be written in free form or according to a template developed at the enterprise. A regular sheet of A4 format is suitable for filling.

It is necessary to print the act in two copies - one for each of the interested parties.

Both signed and completed copies are sent to the counterparty, whose specialists compare the information from the sent act with the data they have. If there are no objections to the financial transfers specified in the act, all the information matches, then the counterparty signs the documents and returns one copy, and keeps the second.

If necessary, the act can be certified with a seal, but since 2016, the presence of a seal for legal entities is not a requirement of the law (however, without a seal, in the event of litigation, the document may be declared null and void).

So that the process of signing the reconciliation act does not drag out, when sending the document, you should indicate the time frame in which it must be returned back.

The purpose of the act

If the information in the document drawn up by the initiator of the reconciliation does not coincide with that of his counterparty, then at the end of the document the discrepancies should be recorded. The same applies to debts: if such facts are revealed, it is necessary to indicate the period during which they should be repaid. Otherwise, the court, in the event of a claim, will not be able to take into account the argument for violating the terms of monetary transfers.

The act of reconciliation of mutual settlements under the law may be the basis for interrupting the three-year limitation period. That is, in cases where the debtor signs the act of reconciliation within three years, he is considered to have recognized his debt obligations and is obliged to repay them within the prescribed time frame.

It happens that during the period that has elapsed since the signing of the contract and the fulfillment of obligations, the counterparty has been declared bankrupt. In such situations, accounts payable after a certain time can be written off as expenses of the organization.

Instructions for filling out the act of reconciliation

In the "header" you need to enter data on the period for which the reconciliation act is carried out, as well as indicate the contract that served as the basis for the creation of this document. Here you should also enter the name of the companies in accordance with the constituent documents (it is possible without such details as KPP, TIN, PSRN, etc.).

The second part of the document includes a table in which each of the parties enters the information contained in its accounting for transfers in accordance with the contract in question or for a certain period of time. They must match exactly. Under the table, each enterprise enters the existing debt. These data must also be the same. If there are no debts, this must be noted in writing.

In conclusion, the document must be signed by the heads of enterprises with the obligatory indication of positions and decoding of signatures. A document drawn up in accordance with all the rules of office work, in the presence of signatures of directors of enterprises, acquires legal force.

To reconcile mutual settlements, legal entities and individual entrepreneurs often draw up an appropriate act. The legislation does not provide for a single sample and obligation to use this particular document, so each company can develop its own form. A ready-made example and instructions for filling out are presented in the article.

Purpose and varieties

Recording the expenditure transactions of each company is mandatory. For this, payment documents, receipts, invoices, orders and other papers are drawn up. However, in practice, it becomes necessary to compare mutual settlements between two or more counterparties, for which a reconciliation act is drawn up.

As a rule, it is signed by legal entities, as well as individual entrepreneurs. The names of the parties are similar to those indicated in the relevant agreements:

• "Customer";
• "Executor".

The document reflects all types of transactions between companies (or individual settlements, selectively) for a specific period - a month, a quarter, a year (the reporting period is determined by agreement). Accountants are responsible for the execution. They produce:

• drawing up an act;
• reconciliation with the data that came from the counterparty.

The document can be drawn up as an annex to the contract, or as a separate document. And in this regard, we can conditionally distinguish 2 varieties:

1. Appendix to the main agreement - for example, to the supply contract. In this case, the document is an integral part of this agreement and is not legally binding on its own, in the absence of the underlying agreement. As a rule, they record information about all transactions that took place under this agreement.
2. An independent document that is used outside of a specific contract. It combines mutual financial settlements for a specific period of time (or for individual groups of goods and services).

The supply contract should additionally specify the conditions for reconciliation of mutual settlements, the timing and procedure for signing the act. Otherwise, an unscrupulous counterparty may evade signing the paper.

Form and sample document

As a rule, it is a summary table with a description of each type of operation (service, work), its amount. The document must reflect the details and names of both parties, record the presence / absence of the customer's debt to the contractor on a specific date.

The form and sample of the act of reconciliation of mutual settlements are presented below.

The number of copies is determined by the number of parties, so a minimum of 2 original documents with the same legal force is drawn up.

Compilation Instructions

To begin with, you need to pay attention to a few recommendations:

1. The document must indicate the reporting period for which reconciliation is made.
2. The date of its compilation should always be indicated. It does not have to be related to the reporting period. For example, the act was drawn up on January 29, 2018, while the reporting period is from January 1, 2017 to December 31, 2017.
3. The parties indicate not only the types of operations (services), but also the documents on the basis of which their accounting was made (for example, invoices).
4. As a rule, not only the final amount is indicated, but also the opening balance (balance).
5. At the end of the page, the representatives of the parties put their signatures. As a rule, the chief accountant has the right to sign. It can also be signed by managers - this is especially important in cases where there are disagreements between partners regarding settlement operations.

NOTE. In some cases, the company does not use the usual blue print. Then it is enough for the representative to put his own signature, decipher it (surname, initials) and indicate the position.

Thus, drawing up an act makes it possible to simplify the procedure for reconciling mutual settlements and confirm the fact that there are no claims between the customer and the contractor. The document is usually drawn up in printed form, blots and corrections are not allowed in it.

A successful business involves cooperation with a large number of people with whom cash settlements are regularly made. 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:

1. The act of reconciliation with the supplier. Contains transactions accounted for 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.
2. 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.
3. Certificate of reconciliation of work performed. It is drawn up according to the general rules, only instead of the amounts of product deliveries, it reflects the amounts according to the acts of work performed.
4. 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.
5. Zero act of reconciliation. A distinctive feature is the zero balance at the end of the period considered in the document.
6. . 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 does not have the right to refuse to provide an individual with a reconciliation report if it was requested by him.

Inexperienced accountants and entrepreneurs sometimes completely in vain underestimate the importance of regular reconciliation of mutual settlements and signing of relevant acts by both parties. When Reconciliation Act really important:

• if the seller grants a deferred payment;
• in the case of regular and standard transactions/providing services;
• with a wide range of products;
• in case of high cost of goods/services;
• if it is necessary to conclude a large number of contracts and additional agreements.

In general, the act of reconciliation is a kind of demonstration of good form. We made a deal - fulfilled our obligations - signed the corresponding document. For those who do not accept the lyrics, I will inform you that although the courts (see the Resolutions of the Supreme Arbitration Court of the Russian Federation) deny that the act of reconciliation is the recognition of the amount of debt by the debtor, without an act of reconciliation of mutual settlements, the courts generally return cases due to insufficient claims. In fact, the refusal is motivated by the unwillingness to delve into numerous payments, invoices and waybills. That is why you should not shift responsibility from a sick head to a healthy one and take care of reconciliation of mutual obligations and requirements on your own.

Usually , the act of reconciliation of mutual settlements is drawn up by the accounting department organizations, but signed it must be exclusively the first person: director or entrepreneur. If the parties send their representatives to each other for reconciliation of mutual settlements, then they definitely need to issue powers of attorney to verify his identity and give the act legal force. The document must reflect all transactions for a certain period with this partner.

Issued Reconciliation Act in the form of a register. Form this document not legally approved, therefore, it can be developed by the organization independently, however, when drawing up the act it is better to adhere to the requirements put forward to primary documents. Then the document in 2 copies is sent to the address of the counterparty.

Moreover, if you check with your suppliers or customers regularly, you can only check on one disputed item, for example:

• specific contract;
• a certain article of goods;
• one delivery.

In order to obtain an objective picture, reconciliation of mutual settlements is carried out or from the beginning of the relationship(date of signing the contract, date of delivery) or since the last settlement.

To avoid doing double work, you can to attach the reconciliation of mutual settlements to the mandatory annual inventory: before submitting the annual report, the entrepreneur is obliged to conduct an inventory, the purpose of which is to identify receivables and / or payables. This is a requirement of paragraph 2 of Art. 12 FZ dated November 21, 1996 No. 129-FZ.

Reconciliation of settlements with counterparties includes checking the credentials of the following accounts:

• 205 00 000 "Income calculations";
• 206 00 000 "Calculations on issued advances";
• 209 00 000 "Calculations for shortages";
• 302 00 000 “Settlements for assumed obligations”.

The results of the inventory are documented in acts of reconciliation. If during the inventory discrepancies were identified, with which both parties agree, then the accounting data must be brought into line with the decision made by the parties. However, one should not think that it is enough to “hit hands”, all primary documents must be restored and filed for storage by both parties.

Reconciliation of mutual settlements is also carried out:

• upon completion of a critical stage of work (in construction, shipment);
• upon the fact of theft, suspicion of theft, fire, flooding, etc.
• when changing responsible persons (hiring or dismissal);
• at the end of all contractual relations with contractors.

Reconciliation of mutual settlements can be initiated by any party both debtor and creditor. Moreover, the need for such a procedure can be prescribed by a special order, or can be enshrined in the regulations on document management in the organization.

Everything would be fine, but there is one BUT: situations are not uncommon when one of the parties, of course, the debtor refuses to reconcile mutual settlements and signing an act of reconciliation or even an act of disagreement. As a rule, he motivates this by the fact that everything is in order with him, sort it out yourself, they say, these are your internal accounting problems.

Unfortunately, the initiator of the reconciliation is in no way able to influence the counterparty legally, you can threaten to refuse further cooperation, but this will also harm your business. Here you should choose the lesser of the evils, and for the future spell out in a contract O:

• the need for reconciliation of calculations;
• the timing of such verification and its frequency;
• the procedure for conducting reconciliation;
• the timing of signing the reconciliation act or for a reasoned response about disagreement with its results;
• preliminary approval of the form of the act of reconciliation.

The most effective clause of the contract in terms of reconciliation of mutual settlements is penalties in case of non-fulfillment of the terms of the contract. If nothing helps, then the only way out is to go to court.