How to make an act of reconciliation in Excel. The procedure for drawing up and the main provisions of the act of reconciliation of mutual settlements

It is not for nothing that they say that you need to trust, but verify, since this is considered a key principle when working with debtors and creditors.

The correctness of accounting can be achieved by regular updates on available information... Moreover, the most common method is rightfully considered the exchange of acts of reconciliation of mutual settlements.

Need

The form includes information regarding the completed shipment, receipts of goods and materials, services rendered and payments made in a certain period.

Moreover, at the beginning and end of the period, the debit and credit balance of the account is withdrawn.

Upon completion of the act of reconciliation of mutual settlements and confirmation of debt obligations, the parties can resolve the issue of debt repayment.

The act in question is applied in such situations, how:

Preparation of all the necessary information for the future delivery of reports. In the process of carrying out an inventory before the fact of delivery of reports, reconciliation is mandatory.
Upon receipt of information regarding the documentation for the delivery, services rendered, payments made by counterparties. The facts of discrepancies in information can be found by the values of the primary documents.
Recognition of debt obligations. Each party, in the process of signing the documentation, confirms the reconciliation information.
The fact is the interruption of the limitation period according to the calculations. In the process of filing a statement of claim with the judicial authority, the period can be determined from the time of the reconciliation. To be able to give legal force to the act in question, its formation occurs from the moment the period of legal claims for the return of debt ends. This is regulated by article 203 of the Civil Code of the Russian Federation.
When forming the bankruptcy estate in the process of bankruptcy. Upon completion of the reconciliation, creditors develop a list of requirements for debtors. The lack of timely confirmation limits the possibility of a claim to repay debt obligations after the bankruptcy estate is created.

It is important to pay attention to the fact that “company reorganization” entails a merger / merger or liquidation. In such a situation, it is especially important to conduct a reconciliation act before closing the company.

There is no form at the legislative level. For this reason, companies have the right to develop personalized forms or use those generated by accounting software.

In the process of keeping records in electronic form, reconciliation information is generated in automatic mode, indicating certain settlement periods and contractors.

The form must be agreed with direct partners and, if necessary, displayed in the corresponding agreement.

The document includes:

hat;
several tabular sections;
final part.

If all the necessary information is specified correctly, then they will be mirror-symmetrical. Without fail, the information on the debit of one company must fully correspond to the credit of the second organization / counterparty.

The document under consideration must necessarily include details that allow to fully identify each of the parties and obtain all the necessary information regarding the state of settlements between counterparties.

So, it must necessarily contain information such as:

If there is a discrepancy between the table area, the organization is obliged to enter its own information.

Distinctive information is not always due to errors. Often, counterparties have different time periods for the shipment of goods and materials.

Without fail, the document under consideration is subject to signing by each of the parties (responsible persons).

Basic rules for registration

The formation of the act of reconciliation of mutual settlements lies on the shoulders of the accounting staff. Without fail, the act is subject to approval in the regulation on the company's document flow, which is attached to accounting policy... To carry out reconciliations, the company must appoint an authorized person.

The reconciliation act refers to the form of external workflow. If necessary, to reconcile the necessary information between companies, the document must be signed by the chief accountant. The form used in this workflow cannot be other third parties.

The document in question without fail must be made up in several copies... Moreover, it can be drawn up by any party that is a party to the agreement. However, it should be borne in mind that the act is signed exclusively by authorized persons.

They can be:

persons on leadership positions according to the existing charter of the company;
the worker of the company for whom it is registered.

In addition, in most cases it can additionally need the signature of the chief accountant, since it is he who is authorized to certify the financial documentation.

But if only the signature of the chief accountant is on the document in question, then during the formation of legal proceedings it will not carry legislative force.

For this reason, such documentation can only be used for reconciliation and control of information regarding the internal calculations of the organization.

After signing by an authorized person, the document without fail must be affixed with the appropriate seal of the organization.

In most cases, the document contains information on the actual state of accounts, and as a base, the amount of debt obligations is calculated for a certain time period. After that, several certified copies of the document will be sent by mail or by courier delivery service to the partners (opposite side).

After the opposite party has received the documents, you need to verify the information received with your personal accounting accounts. If, upon completion of the verification, all indicators are equal, then one of the copies, already signed, is returned back to the sender.

If discrepancies are found, the documents are subject to repeated careful verification and cannot be signed until the situation is corrected.

In most cases, the periods of reconciliation are determined solely by the needs of accounting staff or management. Moreover, if the act in question will be formed for the selected time period, the debt obligations displayed in it are indicated exclusively on a specific date.

It can be the period of the initial and trailing numbers of the refinement implementation.

Accounting employees have repeatedly noted that it would be most optimal to carry out a reconciliation:

For the reporting calendar year. The period from the first days of the first month to the end of the last is understood.
For a certain time period, after which the accounting staff should report to their immediate management. Quite often it is the quarter.
For the period of validity of the signed agreement.

In other words, the reconciliation period is determined independently by the parties.

The role of the document in the litigation

It is important to pay attention to the fact that in the process of litigation with counterparties, on issues of non-compliance with the terms of the signed agreement or debt obligations, the act in question is accepted by the court as an evidence base.

In practice, however, anything can happen. This is largely due to the fact that:

the presence of a signature on the document fully confirms the position of the accounts for the reconciliation period, but at the same time, it is not a confirmation of the fact that the debt has been recognized;
the act in question cannot be accepted as a basis for the possibility of interrupting the limitation period.

In the latter case, the document is recognized only indirect evidence... Moreover, he does not allow us to say that one of the parties recognizes its debt obligations or, on the contrary, denies it.

Based on the foregoing, we can conclude that the presence of the document in question can only increase the advantage in the litigation. However, the trial itself in each individual case is considered purely on an individual basis.

Moreover, the most the best option it will be an opportunity to put pressure on the opposite side to sign the deed, as the business relationship may come to a standstill.

How to draw up an act of reconciliation of settlements in the 1C program can be found in this instruction.

Some enterprises (especially small businesses) base their work on complete trust in the enterprise partner.

Their practice of keeping financial records lacks such an important and required document, as an act of reconciliation of mutual settlements.

Thus, they deprive themselves of the necessary argumentation in resolving controversial issues related to debt, underdelivery, etc.

What is a reconciliation act

The settlement reconciliation act is a special document through which business partners (suppliers and buyers) make clarifications in case of discrepancies or confirm the correctness of calculations for a certain time period.

The form for this document can be made by the partner enterprises on their own, since there are no forms officially approved on a legislative basis. But there are recommendations on how to draw it up.

Who needs this document?

The act of reconciliation of settlements may be required in the following cases:

When providing the buyer with a product or service, a deferral for making a mandatory payment;
With constant cooperation (partnership) between the buyer and the supplier;
If the assortment of goods includes big number names and suppliers are different partners.
When the cost of services or goods is high;
When extending cooperation or signing additional agreements.

It is possible to reconcile the implementation of the main agreements unilaterally.

This will serve as insurance if the partner refuses to draw up a reconciliation report due to the fact that he simply does not want to dig into the accounting documents (invoices, invoices, payment orders, etc.) once again.

Acts of reconciliation of mutual settlements are drawn up and further checked by the accountant of the enterprise. It is recommended to draw up it in the form of a register, which should include all financial transactions for a specific period (for example, for a quarter).

The form of the statement of reconciliation of mutual settlements must be drawn up in two copies.

Each of them is signed by the head and chief accountant of the enterprise of the initiator of the audit. Their signatures are certified by a seal.

Both copies of the form are then sent to the partner enterprise. They must also be signed by the director and accountant of this enterprise, and then certify their signatures with a seal.

After that, one copy of the act is returned to the enterprise initiating the inspection.

According to the results of the reconciliation, the data on the forms from both companies must match. If there is a discrepancy, the enterprise where they are identified must provide an accompanying document or a written explanation in the act on the reasons for the discrepancy.

If one of the companies has a financial debt to the other, it is recommended to indicate the period within which the signed copy of the act must be returned to the company by the creditor. In this case, the act must indicate the maturity date of the debt.

By signing the act, with the terms of payment of the debt, the debtor agrees with the conditions set and undertakes to pay all the indicated amounts within the agreed period.

The reconciliation act will serve as an indisputable fact proving the defendant's guilt before the court

In case of non-compliance with the signed agreements, the affected company may file a claim with the court.

How is the verification of mutual settlements

Most often, the reconciliation of settlements takes place in one of the positions: a specific delivery or an article of goods, under one contract.

Maximum objectivity can be obtained when conducting reconciliation for the period after the next delivery or the last mutual settlement.

The procedure for its implementation is as follows:

The initiator of the enterprise checks its own documentation, for example, on the delivery of goods for the current month and the payments made for it with the supplier. All data is entered into the act, certified with the appropriate signatures and the seal of the enterprise. Then they are sent to the company that supplies the goods.
The accountant of the supplier company verifies the data specified in the act with his accounting documents. If they match, they are certified, and one copy is returned to the enterprise that sells the goods.

The reconciliation can be initiated by any enterprise: supplying goods or selling them.

How to make a reconciliation act in the 1C: Accounting program

The act of reconciliation of mutual settlements can also be filled out in a special computer program 1C: Accounting, eighth version.

To do this, the accountant of the supplying company must go to the "Sale" menu, and of the buying company - to the "Purchase" menu. If they are rendered in command line panel of the main functions, you can find them in the corresponding tabs.

In the “Purchases / sales” tab, open the “Settlements with counterparties” section.
It is necessary to add a new document to it: an act of reconciliation of mutual settlements. To do this, click on the "Create" button.
A document will open, in which you must specify:
1. counterparty, settlements with which are subject to reconciliation,
2. the currency in which settlements were made,
3. supply / purchase agreement number.
The verification report in the 1C: 8.2 program contains several tabs.
1. In the first of them, manually or by means of the "Fill" button, data about your own company is entered. In this tab, financial amounts must be entered in one of the columns. If there is a debt to its own enterprise, then it is entered in the "Debit" column. If own enterprise is the debtor, then in the "Credit" column.
2. In the second tab, the columns about the partner enterprise are filled in mirror image with the filling of the first tab.
3. The third tab contains the settlement accounts, from which you select one or more accounts for verification.
4. The fourth column includes information about the persons signing the reconciliation acts. It also configures the settings for printing the document.

This document does not require any postings

After the end of the reconciliation, when the acts are signed by both parties, you can put a corresponding checkmark on the document stating that the reconciliation is agreed. This means that all information contained in the document is protected and cannot be changed.

You can simplify and speed up the reconciliation of mutual settlements by connecting to the electronic document management system of the SIS. When working with it, the following operations are performed:

The supplier company (“Seller”) prepares the corresponding document (reconciliation act) in the 1C: 8.2 program. Then it uploads it to the SBiS system. Now all that remains is to complete your own approval, put a digital signature and send it to your partner (counterparty) for approval.
The partner enterprise ("Buyer"), after receiving the e-mail reconciliation acts from the counterparty, verifies it with the data of its own accounting department. In case of complete coincidence of all data, he puts his own EDS on the act and sends the act to the "Seller". This completes the reconciliation.
If there are discrepancies, then he prepares his own version of the reconciliation act, to which clarifications are made, and the procedure is repeated only in reverse chronology.

The act of reconciliation of mutual settlements on electronic media has the same legal force as on paper

This is confirmed in the law on digital signature, adopted in 2002. It can be used in court, as an evidence base, in the absence of other accounting documents, if the defendant or the plaintiff has no objections.

The statement of reconciliation of calculations can be used to verify payments to the tax authorities, Pension Fund etc. Such a check can be initiated by the taxpaying company itself.

To carry it out, you must contact the tax office with a corresponding request. It specifies the types of payments and the period for which they were budgeted and to be reconciled. The act of this type of reconciliation is drawn up in full compliance with the requirements of Instruction No. 276, clause 9.4.

You can always download the forms or examples of the form of the reconciliation act from the Internet. Here we invite you to see a sample of the act of reconciliation of mutual settlements.

View the forms of the reconciliation statement:

For reconciliation of settlements legal entities and individual entrepreneurs often constitute an appropriate act. The legislation does not provide for a single sample and the obligation to use this particular document, therefore each company can develop its own form. Ready example and instructions for filling out are presented in the article.

Purpose and varieties

Recording of 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 settlements between two or more counterparties, for which a reconciliation report is drawn up.

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

"Customer";
"Executor".

The document reflects all types of transactions between companies (or individual calculations, selectively) for a specific period - month, quarter, year (the reporting period is determined by agreement). Accountants are responsible for registration. 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, and as separate document... And in this regard, 2 types can be conditionally distinguished:

An annex to the main agreement - for example, to a supply agreement. In this case, the document is an integral part of this agreement and has no legal force by itself, in the absence of the main agreement. As a rule, they record information about all transactions that have taken place under this agreement.
A stand-alone document that is used without reference to a specific contract. It combines mutual financial settlements for a specific period of time (or for individual groups of goods and services).

The supply agreement 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 necessarily reflect the details and names of both parties, record the presence / absence of the customer's debt to the contractor for a specific date.

The form and sample of the reconciliation statement are presented below.

The number of copies is determined by the number of parties, therefore, at least 2 original documents with equal legal force are drawn up.

Compilation instructions

First, you need to pay attention to several recommendations:

The document must indicate the reporting period for which the reconciliation is performed.
The date of its compilation should always be indicated. It does not have to be linked 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.
The parties indicate not only the types of transactions (services), but also the documents on the basis of which they were recorded (for example, invoices).
As a rule, they indicate not only the total amount, but also the opening balance (balance).
At the end of the page, representatives of the parties put their signatures. As a rule, the right to sign has Chief Accountant... It can also be signed by managers - this is especially important in cases where there are disagreements between partners over settlement transactions.

NOTE. In some cases, the company does not use the conventional blue print. Then the representative just needs 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 reconciliation of mutual settlements and to confirm the fact that there are no claims between the customer and the contractor. The document is usually drawn up in hard copy, blots and corrections in it are not allowed.

The “Act of reconciliation of mutual settlements” is necessary in the case when two organizations want to coordinate mutual settlements (for payment and delivery of goods, for services rendered, etc.) for a certain period of time. Its official form is not determined by the current legislation. Therefore, each organization has the right to develop and be guided by its own acts of mutual settlements. The act of reconciliation of mutual settlements form you can download for free of several types directly from our website.

We bring to your attention small video a lesson on how to quickly and easily make a Statement of Reconciliation of Settlements in 20 minutes in Excel format:

Forms in different formats, download for free, without any registrations and SMS-ok, you can follow the links that are located at the very bottom of this page.

A little about this kind of documents

Reconciliation statements of mutual settlements are made in two copies. After the accounting department of the enterprise has drawn up a reconciliation report on the basis of its accounting documents, it is endorsed with the signatures of the head of the organization and the chief accountant. The company is stamped and handed over to the second party. His accounting department, having received the reconciliation act, checks it, verifies it with its documents and, if necessary, enter their data.

If any discrepancies were identified, then information about them must be recorded at the end of the document. If everything converges, then the counterparty puts its seal, the head and the chief accountant sign. One copy is sent to their client, and the second is left in their accounting department. After agreement between the two parties on all clarifications and amendments, as well as in the presence of signatures and seals of both parties. the act acquires the status of a legally significant document.

You can download a sample of the standard form of the Act of reconciliation of mutual settlements in the “Word” format by clicking on this link:

The same form, but only in “Excel” format, you can download following this link:

Reconciliation of settlements form free download in the format “ PDF”You can follow this link. To work with this “Adobe Reader” format:

A sample of filling in the Act of reconciliation of mutual settlements, the form can be downloaded free of charge in “PDF” format by clicking on this link.