home Folk remedies The act of reconciliation of mutual settlements is a blue bird. Download the act of reconciliation of mutual settlements in excel: sample. Legal force of the reconciliation act

The act of reconciliation of mutual settlements is a blue bird. Download the act of reconciliation of mutual settlements in excel: sample. Legal force of the reconciliation act

A successful business involves cooperation with a large number of companies with whom cash payments are regularly made. A significant share is also occupied by settlements with the state - for taxes and insurance premiums. All these monetary relations require careful monitoring, and the easiest way to do this is through regular monitoring.

How to read the reconciliation report correctly

Purposes of signing

Sample act of disagreement

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

Varieties of such a document

Most common

The most common types of reconciliation acts include:

Reconciliation report with the supplier. Contains transactions accounted for in account 60. The debit reflects all payments made to the supplier, and the credit reflects the amount of product deliveries.
Reconciliation report with the buyer. In this case, accounting is kept in account 62. The amounts of shipments are recorded as a debit, and the payments transferred by buyers are recorded as a credit.
Reconciliation report of completed work. 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.
Group reconciliation act. It is a set of reconciliation acts for all existing counterparties of the company. It is formed by installing a special extension to the accounting program. This method of generating acts is especially convenient at the end of the reporting period, when it is necessary to take inventory of the entire volume of settlements.
Zero reconciliation report. A distinctive feature is the balance equal to zero 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 lessor generates the document, the rental amounts will be entered on the debit side according to the invoices issued, and on the credit side the payments transferred by the tenant will be entered.

Reconciliation acts are also classified depending on the status of the counterparty - or individual. Moreover, not only ordinary citizens with whom the company has any settlements can act as an individual. Such an act is formed according to the 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.

The act of reconciliation of mutual settlements is not a mandatory document, however, just as reconciliation is not a mandatory procedure. It is carried out at the initiative of the parties. This document does not belong to, therefore its form is not regulated by law.

Reconciliation of calculations and drawing up of the corresponding act is carried out in order to determine whether there is a debt of one counterparty to another and what its amount is. The reconciliation period is determined in any order, usually from the moment when the last reconciliation was carried out.

The parties to the transaction have the right to refuse to carry out reconciliation and even the court will not be able to influence this decision, since there are no relevant legislative provisions that would allow this. To avoid a conflict situation in this case, the management of a company that is interested in such a procedure should include the corresponding clause in the standard contract.

What it is

The act of reconciliation of mutual settlements is a document reflecting the state of settlements for a specific period of time between counterparties. The law does not oblige you to draw up this paper, but experience shows that it is better to do it regularly. Reconciliation will eliminate possible errors in tax and accounting.

Using this document, you can check whether all business transactions are correctly reflected when maintaining accounting with a specific counterparty, and whether any payments or shipments have been missed. In addition, the act makes it possible to detect “double” fulfillment of obligations. This paper can be used as evidence in court, which will confirm the existence of unfulfilled obligations.

Another function of the reconciliation act is that after the expiration of the limitation period, it serves as the basis for writing off the existing debt. The countdown of this period begins from the moment the act is signed.

The preparation of this document will be mandatory when it comes to mutual settlement between the parties to the transaction. This is relevant when companies have entered into two or more agreements under which there are mutual debts. In such a situation, it is easier to sign an agreement on the offset of debts under such contracts. To clarify the amount of debts, it is necessary to draw up a reconciliation report.

There are certain rules for maintaining accounting in an organization. According to them, before drawing up an annual report, accountants must conduct an inventory of assets and liabilities. The most convenient and fastest way to inventory settlements with counterparties is to draw up reconciliation reports.

Features of paper preparation

Where to download a free word sample

The reconciliation report does not have a state-developed and legally approved sample. Based on this, organizations independently develop a form that is convenient for themselves or use a sample that can easily be found on specialized websites on the Internet.

The document has the form of a register. The form can be found online in word and excel format. Most sites allow you to download it for free.

The form of the act includes data on transactions with a specific counterparty for a specific period of time. Such data is entered into the act in the form of a table, which has two required columns: debit and credit.

Example of correct online registration

Regardless of whether the accountant draws up the reconciliation report form himself or uses a ready-made one that he downloaded from the Internet, he should have an idea about the information that should be contained in the document.

The paper must indicate:

outgoing document registration number;
the date the paper was signed;
the time period for which the reconciliation is carried out;
names of counterparties;
the position and surname of the person who signs the act;
insert a table with debit and credit, data on deliveries, payments made and debt;
balance at the beginning and end of the reconciliation period;
information about total turnover;
add an empty table in which the counterparty can enter his data in case there are discrepancies in the calculations.

The reconciliation act, which is signed by representatives of both organizations, is a confirmation that the parties agree with the information contained in it and attest to the existence of a relationship of a certain nature between them, namely the presence of debt obligations that arose as a result of the lack of full settlement.

Requirements for filling out documents

In 2019, special software products are often used for accounting. Taking this into account, it is not difficult to perform various tasks, including filling out a statement of reconciliation of calculations. Due to the fact that the information necessary for drawing up the act is stored in the accounting system, it is the accounting department that is responsible for reconciliation.

The act is sent to the counterparty in two copies. If the other party has no objections and agrees with the data recorded in the document, the document received from the partner is signed. If there are discrepancies, updated data is entered into the table and sent as a response.

If the accountant who carries out the reconciliation receives back a statement with discrepancies, he must analyze the reasons for the discrepancies. For example, a situation is possible when the money was sent to the bank, the money was debited from the payer’s account, but it never reached the recipient’s account. In such a situation, you need to deal with the bank and make appropriate claims.

However, disagreements between the parties may be more serious, for example, the customer denies the fact that certain services were provided to him.

In this case, according to the existing regulatory documents on accounting, an economic entity has the right to display calculations based on its position. Changes in accounting can be made if there is an appropriate decision of the court, which will establish the truth by making a detailed analysis of the case materials.

How to write it in 1C

The reconciliation report can be filled out in the 1C: Accounting program. To do this, the supplier should enter the “Sale” menu, and the buyer “Purchase”.

How to properly draw up a deed:

Open the section called Settlements with counterparties.
Add a new document - a reconciliation report; for this purpose, you need to click the Create button.
In the document that opens, indicate:
- name of the counterparty with whom the reconciliation is being carried out;
- what currency was used for payments;
- details of the contract for sale or purchase.
If we talk about program 8.2, it contains several bookmarks:
- in the first, you enter data about your company (if there is a debt to your own organization, then it should be entered in the Debit column, and if the company itself is a debtor, in the Credit column);
- second tab – information about the partner organization;
- third - current accounts, here the accounts that need to be checked are selected;
- the fourth column contains information about the officials who sign the reconciliation report (printing parameters are configured here).
The document does not require postings. It must be saved and then printed.
When the reconciliation is completed and the acts are signed by both parties, you can make a note on paper that the reconciliation has been approved. This means that the data entered into the document cannot be changed.

Who can sign the form

When preparing a reconciliation report, the question often arises of who signs this document. This problem is very relevant, since when a special document is signed that does not have such powers, it is very easy to challenge it in court and exclude it from the case file.

Thus, the document must be signed by an authorized person, this could be:

individual entrepreneur;
the head of the company who acts on the basis of the Statute: president or director;
another employee, provided that he acts on the basis of a properly prepared power of attorney.

Often, the document must also bear the signature of the chief accountant, this is due to the fact that he has the right of second signature when it comes to documents of a financial nature.

The paper can only be signed by an accountant if we are talking about internal control over the completeness of the calculations made. If a dispute arises, such a document will not have proper legal force.

It should be noted that Article 53 of the Russian Civil Code determines that an accountant is not a person who can act on behalf of an organization without an appropriate power of attorney. In addition to the signatures of authorized persons, the document must bear the seal of the organization.

Form of mutual settlements reconciliation act as evidence in court

On the one hand, drawing up a reconciliation report can be very useful in the event of litigation that concerns the fulfillment of the terms of the parties to the contractual relationship. However, domestic judicial practice suggests that the attitude towards such a document is ambiguous. Many judges perceive it only as indirect evidence that one party admits that it has a debt to the other party.

A common situation is also when the defendant objects to the legality of signing the reconciliation report, which is provided as evidence in court.

The most common argument is that the document was signed by a person who does not have the appropriate authority. This means that the plaintiff’s demands are illegal, since the defendant organization did not acknowledge its debt to him.

Increasingly, in order to reject the plaintiff’s claims, the courts accept the argument of the responding party that the reconciliation act, not being a primary document, cannot act as an acknowledgment of a debt, as well as a document for extending the statute of limitations.

If the defendant tries to get out of it by arguing that the deed was signed by an accountant who did not have the appropriate authority to sign it, the applicant can take the following steps:

find and provide other supporting documents: acceptance certificates, invoices, etc.;
ask the defendant to provide the accountant’s job description in order to familiarize himself with the range of his duties and powers;
in order to protect yourself in the future, you should review the standard agreement with counterparties and specify in it the procedure for exchanging reconciliation acts;
present as an argument positive judicial practice on a similar issue.

Cover letter upon completion

The covering letter is a mandatory document that is attached to the reconciliation report. It is carried out in the form of a separate printed document. Having a sample of such a document will make the life of an accountant much easier, especially during quarterly or annual reports.

Having found an example of such a document on the Internet, you can easily customize it to suit yourself, making minor adjustments that will make it more convenient to fill out.

Young professionals may wonder why they need to fill out such a document. Everything is explained simply: there are certain rules of business ethics, which also relate to the form of address and style of correspondence.

Documents that are sent to counterparties cannot simply be packaged and sent to the partners’ address. Sending papers involves the need to complete certain formalities, one of them is the preparation of a cover letter.

A sample letter looks like this:

To: position, name of organization, full name, address

From: position, organization name, full name, address

Covering letter

To reconcile the payments made between our organizations for (name of services/goods) that were produced (period), we send a prepared reconciliation report.

Please provide one version of the act with signatures of authorized persons of your organization by _____.

Application:

Statement of reconciliation of payments for (name of services/goods)

Position of authorized person ________

Date and signature___________

Disagreements in drafting

Certain disagreements may arise between organizations during the signing and use of reconciliation reports.

What are they and how can they be avoided:

Reconciliation Act- a document reflecting the state of mutual settlements between the parties for a certain period. Today, the current legislation does not provide for a standard form of the mutual settlements reconciliation act and can be developed by the initiating organization using a sample mutual settlements reconciliation act. When drawing up a reconciliation report, it is advisable to adhere to the standard requirements for primary documentation.

The reconciliation report is drawn up by the accounting department and subsequently endorsed by the seals and signatures of the chief accountant and manager. If the document is signed only by an accountant, the document will be of a technical nature and will not be accepted as evidence in court. In this case, when conducting a reconciliation by representatives, in order to give legitimacy to the documents, it is necessary to have the appropriate powers of attorney.

If one of the parties neglects its responsibilities, Reconciliation Act can only be indirect evidence of the debtor’s recognition of the amount or existence of a debt. However, if you go to court, without presenting a reconciliation report, the case will be returned to you due to insufficient requirements.

Evasion from signing the reconciliation act may become the basis for consideration of the case in court, or be considered as evidence of refusal to recognize the debt.

Despite the fact that the legislation does not force the parties to mandatory use of reconciliation acts in the process of cooperation, the importance of conducting reconciliations and signing the relevant acts should not be underestimated. The initiator of the reconciliation can be any of the parties.

It is especially important that a reconciliation act be signed in the following cases:

Carrying out regular transactions or regular provision of services;
- provision of deferred payments;
- high price goods or services;
- provision of a wide range of products.

Using the sample filling, as a rule, the reconciliation report is drawn up in the form of a register. Following the filling procedure, 2 copies of the document are prepared and sent to your partners.
After the inventory, the acts are signed, and one option is returned to the initiator.

The information will be most objective if you carry out reconciliation from the moment the cooperation began, or from the moment of the last offset.

For convenience, reconciliations and signing of relevant acts can be combined with the mandatory annual inventory.

In addition, if reconciliations are carried out regularly, you can compare one item that has caused disagreement, such as a specific contract, product article, etc.

Since the law does not oblige your counterparty to carry out reconciliations at your request, the contract may initially stipulate the need to carry out these activities at a certain frequency. After which a reconciliation act must be signed.

A reconciliation report is a document intended to determine the status of mutual settlements between counterparties. The legislation does not oblige organizations and individual entrepreneurs to compile these documents without fail. However, most accounting workers prefer to periodically carry out this work in order to avoid accounting errors and possible disagreements with suppliers and customers.

Purpose of the document

The reconciliation report is intended to document the status of settlements between two organizations on a certain date. Using this document, you can trace all business transactions carried out with the participation of counterparties in the context of contracts or in general for a specific organization, and display the ending balance as of a particular date. This balance can be confirmed by both participants in the reconciliation, or by only one legal entity or individual entrepreneur. If according to accounting data there are discrepancies in the amount of the final balance, then they can be eliminated by studying the transactions that are indicated in the reconciliation report. The accounting records of a particular organization may incorrectly reflect the amount of any sale or payment. If errors are detected, the accountant makes corrections in the accounting, after which a new reconciliation act is drawn up, which is signed by authorized persons.

Frequency of compilation

The legislation of our country does not provide for the obligation of companies to draw up reconciliation reports at a strictly defined time. Each organization independently decides when it is necessary to check mutual settlements with counterparties, and whether it is worth doing it at all. At the same time, there are several situations where this procedure can help avoid accounting errors and conflicts with suppliers and contractors. A reconciliation report is required in the following cases:

1. Before preparing mandatory annual financial statements.

2. When conducting an inventory of mutual settlements with counterparties.

3. If the supplier provides the buyer with an installment plan.

4. Contractors have been cooperating for a long time.

5. Significant transaction amounts or frequent and large deliveries of goods or services.

Reconciliation reports and preparation of annual reports

Most accounting workers prefer to reconcile mutual settlements with counterparties before submitting annual reports. Thanks to this practice, it is possible to find and correct many accounting errors that could affect the reliability of reporting. This is especially necessary for large organizations with a large number of different divisions. In such conditions, documents for the purchase of any products, for example, stationery for some department, may simply not reach the accounting department on time.

This often happens when goods are delivered without prepayment at the end of the reporting period. The materials have been received, their shipment is reflected in the accounting of the counterparty, but the accounting department of the receiving organization knows nothing about this. In the case of prepayment, attentive accountants usually try to find out themselves whether there was a delivery and obtain the relevant documents. If there has been no transfer of funds and is not expected in the near future, the delivery of the goods will not be reflected in the accounting of the recipient of the goods. The act of reconciliation with the counterparty allows you to monitor whether all documents on completed business transactions are reflected in the accounting, as well as check the correctness of their reflection. Many employees, when identifying discrepancies between their data and the counterparty’s data, along with a reconciliation report signed with the discrepancies, immediately transfer the missing set of documents. This significantly speeds up the process of correcting accounting errors.

Document form

Each enterprise can develop and approve its own form of reconciliation report, which will suit all interested parties and will allow the inspection to be carried out correctly. Regulatory acts do not provide for a unified form of this document. But, since it is primary, when drawing it up, all the requirements imposed by law for the preparation of this type of documentation must be taken into account. In particular, the reconciliation report must have the following details:

1. Name.

2. Date of its formation.

3. Information about the compiler.

4. Brief summary of the operation performed.

5. Meters of the specified business transactions.

6. Indication of the positions of persons responsible for recording business transactions and documenting them.

7. Handwritten signatures of the indicated officials.

Filling procedure

The main part of the reconciliation report, which contains information about business transactions carried out by counterparties, is a table. It consists of two parts. On the left, as a rule, the activities of the organization that compiled the document are reflected. It includes four columns. The first of them indicates the serial number of the entry, the second - a summary of the business transaction, the third and fourth - its monetary value by debit or credit. The right side of the table remains blank; The data is recorded there by the counterparty when he performs reconciliation. Thus, the act in question contains - in chronological order - records of all operations carried out by the organization, with the participation of a specific counterparty, for a certain period. After that, debit and credit turnovers are calculated, and the ending balance is determined for the required date.

Carrying out reconciliation

A company that has received a reconciliation report from a counterparty compares its accounting data with the information provided by the originating organization in the document. The date of the business transaction, its type and amount are checked. The accounting employee also reconciles the balance at the beginning of the period. If inconsistencies are detected, it is best to first check that the documents are reflected correctly in your own accounting. To do this, you will need to raise invoices and invoices submitted by the counterparty or issued to him. If an error is detected, the accounting data is subject to adjustment, after which the reconciliation is carried out again. If no error is detected, the employee indicates his information on the right side of the report, calculates the turnover and the final balance. The reconciliation report is sent to the counterparty with discrepancies.

Signing Rules

The document must be signed by the director and chief accountant of the company. The organization's seal is placed in the space provided for this purpose. It should catch the last couple of letters of the signatures. In the absence of the manager or chief accountant, the reconciliation act is certified by the signatures of other officials of the organization who have the right to sign such documents. At the same time, their position is indicated.

Document status

The reconciliation act allows you not only to identify errors in accounting, but also to avoid disagreements with counterparties. If, for example, a debtor of an organization signs a document, then he agrees with the state of settlements and thereby expresses his readiness to pay the debt. The act of reconciliation with certain other supporting documents also serves as the basis for writing off bad debts after the expiration of their limitation period. A document signed by both parties is also required when the company goes to court to collect debt from the counterparty for goods supplied or services provided.

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Reconciliation Act is a document that shows the calculations of two organizations for a certain period. Since currently the current legislation does not provide for an official form of the act of reconciliation of payments with suppliers, the organization, if necessary, can develop its own form of the reconciliation act.
The data specified in the act of the organization initiating the reconciliation must completely coincide with the data of the counterparty organization. At the end of the document, information about existing discrepancies, if any, should be recorded.

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How to fill out a reconciliation report correctly

The reconciliation report is drawn up in any form by the accounting department in two copies, on which the seal and signatures of the chief accountant and the head of the organization are affixed. Both copies are sent to the counterparty, who, in turn, checks the data from the act with the information he has. If the counterparty agrees with the data specified in the act, he puts a stamp, signatures and returns one copy back to the organization.

The act indicates its serial number, the period for which the reconciliation is made, as well as the names of the organizations between which the act is drawn up. The tabular part of the act indicates the numbers and dates of the primary documents that confirm the delivery and payment of goods and services (invoices, payment orders, etc.).

A reconciliation report can be drawn up for commercial transactions for a period specified by the organization initiating the reconciliation. Information from the report is verified according to invoices.

Information on mutual settlements specified in the act of one of the organizations must exactly match the information of the second organization (counterparty). If discrepancies are found, information about them is recorded at the end of the document, for example: “According to LLC Organization-1, as of September 30, 2012, the debt of LLC Organization-2 is 50,000 rubles.”

Note! The reconciliation report can be signed only by chief accountants only if there are no disagreements between organizations regarding mutual settlements. However, when going to court, a document without the signature of the head of the organization will be considered invalid.

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