Bookkeeping

Primary accounting documents, accounting registers, the chart of accounts and the accounting policy under Federal Law No. 402-FZ, FSBU and PBU.

Ask how to document and record a business transaction, from the primary accounting document to the entry in the accounts. The AI expert will suggest the entry and the account under the Chart of Accounts and name the provision the answer rests on.

• Any contract. Attach a contract with its appendices and supplementary agreements: the AI expert will review its terms and show how to account for the transactions under it — which primary documents to prepare, when to recognise income and expenses and which entries to make.
• Accounting policy. Attach your accounting policy: the AI expert will check how far it complies with the law in force (Federal Law No. 402-FZ, FSBU and PBU) and say what needs to change.
• Primary documents. Mandatory details (Article 9 of Federal Law No. 402-FZ), electronic documents and corrections to them under Federal Accounting Standard FSBU 27/2021 "Documents and Document Flow in Accounting".
• Accounts and entries. The Chart of Accounts and the Instructions for its application (Order No. 94n of the Ministry of Finance of Russia), accounting registers (Article 10).
• Every area of accounting. Fixed assets, inventories, leases, intangible assets, capital expenditure, income and expenses, estimated liabilities — under FSBU and the PBU still in force.
• Accounting policy and control. Accounting policy (Article 8), stocktaking of assets and liabilities (Article 11), internal control (Article 19) and retention of documents (Article 29 of Federal Law No. 402-FZ).

For example, ask:

• Which details are mandatory in a primary accounting document?
• Can an electronic primary document be corrected after it has been signed?
• How should an item costing less than the fixed asset threshold be accounted for?

The AI expert's answers are for reference only and do not constitute accounting advice or an auditor's report. Before making a decision, discuss it with Synergy Audit specialists.