The reconciliation report is zero. We draw up a statement of reconciliation of settlements with the counterparty. Rules for drawing up the Act

Reconciliation report of mutual settlements- one of the primary accounting documents.

The essence of such a document is to record at a certain moment the state of mutual settlements between two counterparties.

Thus, a reconciliation act can be signed between the buyer and the supplier, the payer and the Pension Fund, between two enterprises of the same holding company, and even between two structural divisions of the same enterprise.
The reasons for signing the reconciliation report include the following:

long-term cooperation between two counterparties;
the possibility of deferring payment for goods;
when an enterprise works with a wide range of goods;
when goods are of very high value;
inventory of the state of mutual settlements with counterparties;
the need to confirm accounts receivable or payable to regulatory authorities or senior management, etc.

The act of reconciliation of mutual settlements can be drawn up for a month, quarter, year or even for the entire period of work. There are no strict requirements for its design or frequency. The only thing that needs to be observed when drawing up this document is the separation of data according to contracts.

For example, if the same organization acts as a buyer for some goods and a supplier for other goods, then it is better to make two reconciliation reports, separately for accounts payable (and the corresponding supply agreement), and separately for accounts receivable.

Drawing up a reconciliation report for mutual settlements

The legislation does not establish uniform rules for drawing up and issuing a reconciliation report, however, there are basic principles that must be followed. Like any primary document, the reconciliation report must contain the following mandatory details:

the name of the document, as well as the date of its preparation;
the name of the originator’s organization and the name of the counterparty with whom the act is signed;
indication of officials authorized to sign acts of verification of their surnames and initials, as well as signatures.

The reconciliation act itself is usually drawn up in the form of a register of documents, ordered by the date of their creation. Sometimes, instead of documents, the essence of the transaction is indicated (sale, purchase, payment, etc.).

In order for the reconciliation act to be up-to-date, it is better to draw it up from the beginning of cooperation or from the moment of signing the last reconciliation act. In addition to the originator, this document must be signed by the director of the enterprise.

The original reconciliation act, signed by the directors of the counterparty enterprises and certified by their wet seals, has legal force.

Signing the reconciliation act and its legal force

Remember that the counterparty (especially your debtor) may refuse to sign the reconciliation report, and you will not be able to legally influence his decision. Therefore, it is worth stipulating the mandatory reconciliation of mutual settlements and the periodic signing of relevant acts in the contract, indicating the timing and procedure for such reconciliation. It is also worth providing for liability for refusal or evasion of reconciliation.

When resolving disputes, judges have repeatedly expressed the opinion that the reconciliation act is not unambiguous evidence of existing debt, but it can be a good reinforcement of the available primary documents confirming its existence.

Also, a signed reconciliation act allows you to “push back” the statute of limitations. The new limitation period is counted from the date of signing the act, regardless of the date of the controversial transaction itself.

Act of reconciliation necessary to take into account the correctness of mutual settlements between counterparties. An approximate sample of the act can be viewed by downloading it from the link below. A completed sample reconciliation report is also available for downloading.

This document shows mutual settlements between two organizations and reflects the amounts for all transactions carried out between these organizations for a certain period of time. This document is drawn up by one of the organizations in two copies in order to verify the correctness of calculations and accounting.

When creating a reconciliation act, one of the parties signs it, puts the organization’s seal on both copies, after which both forms are sent to the other party.

Having received the reconciliation report, the second organization checks the correctness of the specified information and writes down its accounting data for the same billing period next to it.

The act of reconciliation of mutual settlements converges if the accounting data of both organizations is identical. In this case, the organizations do not have any claims against each other; one signed copy of the reconciliation report is returned to the party that compiled it.

If, according to the reconciliation act, a mutual debt is revealed, then it can be repaid without cash flow by drawing up a netting act, a sample of which can be downloaded.

If data from counterparties differs, then it is necessary to identify erroneous data by comparing documentary primary data and data reflected in accounting.

Act of reconciliation of mutual settlements. Sample design

The form is drawn up in free form; data for the required time period is transferred from accounting. Only amounts for transactions affecting both parties are taken into account.

The data in the reconciliation report form is entered in the form of a table with two columns: debit and credit. After this, the data in debit and credit is transferred from the accounting account for mutual settlements with the desired counterparty. For example, if a supplier draws up a reconciliation report, then it is necessary to take data from account 62, which reflects data on settlements with customers.

For each transaction, the amount, content of the transaction and the document on the basis of which the accounting entry was made are indicated.

After the data for the entire billing period is entered into the table, the final balance is calculated. Based on this balance, you can see the presence of debt or its absence.

In addition, the report form also specifies for what period the information is entered, and also indicates the details of the organizations between which the reconciliation report is drawn up.

Below we offer you to download the form of the act, as well as its completed sample.

Download the reconciliation report for mutual settlements. Form and sample

Video lesson “Act of reconciliation of mutual settlements with the buyer in 1C Accounting”

Control is the main condition for successful business. When working with various contractors, you need to have a good grasp of information and do not forget to confirm your words with real numbers from time to time. It is for this purpose that in modern document flow there is an act of reconciliation of mutual settlements.

Description of the document

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

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

If one of the parties provides its goods without prepayment or with installment payment.
In the case when particularly valuable products are sold.
The company has a large number of partners, each of whom supplies goods in a fairly wide range.
In the case of long-term and constant cooperation between counterparties.
In a situation where both parties decide to expand the scope of their relationship by concluding new agreements.

Any of these reasons may be a reason to request a reconciliation report from your partner. There should be no mistrust or bias in this.

Important details

Every accountant knows what a reconciliation statement is. This is not surprising, since they are the ones who have to compile it. In this situation, an employee is required who has certain information. To compile such a document, you have to pull up data from different accounts:

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

Only an accounting employee has access to such information. At the direction of the manager, he collects the necessary information and prepares it in the form of a document of a certain sample. However, the chief accountant is ultimately responsible for the data provided. If there are no visible disagreements between the partners, then a similar form is used as confirmation of the results of activities for a specific period. Some accountants act this way when it turns out that the primary transaction documents 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 you draw up a reconciliation report? The filling sample will be a sequential presentation of specific information.

Any such act must contain the following information:

Document's name.
The period for which it was compiled.
Name of counterparties.
Basis of the transaction (contract, agreement).
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. For ease of perception, such information is usually collected in a table divided into two parts. In this case, each party has the opportunity to separately indicate the data it has.
Signatures of representatives of each party.

The document must be drawn up in two copies so that each organization can keep it. The signature of the chief accountant must be required here. And sometimes she may 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.

Automation of accounting

When drawing up a reconciliation report, some employees are interested in how to fill it out in the 1C: Accounting program? There are no particular difficulties here. Thanks to the computer, work is much easier.

You just need to perform several sequential operations:

Go to the “Sales” or “Purchases” section (as necessary). Then, in the “Settlements with counterparties” tab, select “Reconciliation report”.
While inside the selected journal, click the “Create” button, and then go to the “Reconciliation report 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 he needs.
Select the “According to organization data” tab, then click “Fill in” and specify the request using the “Fill in according to accounting data” button. A list of all performed operations will appear on the screen. If you need information on all contracts for a specified period, then you just need to check the “Split by contracts” checkbox.
Make a note “Reconciliation approved.”
Find the “Additional” tab and select from the list of persons required to sign the act.

All that remains is to write down this document, and you can send it to print.

Rules for drawing up a document

Accountants often have to do a reconciliation report. An example of drawing up 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:

Any act begins with a “header” with initial information about the partners.
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.
Following these words comes the already well-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). This is followed by the balance at the end of the period. The table ends with debt calculation.
The signature of authorized persons must be confirmed by the company’s round seal.

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

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What are we checking? Why are we checking?

It is customary for businessmen to back up transactions with written agreements. We bought the goods and signed the invoice. We provided a service and signed an act of provision of services. And we usually make two sets of documents. One, with the signatures of the counterparty (supplier or buyer), remains with you, the second is taken by the counterparty himself. Then you submit all the documents to the accounting department, or write them yourself into an accounting program or database where you keep records of your transactions. And you are waiting for payment from the buyer. Or pay the supplier. You also record the date and amount of payment in your transaction database.

All. The deal is closed. And you have accumulated, say, 100 such transactions in a year. And in January of next year one of your suppliers calls and asks in a stern voice why you still haven’t paid him?

Ummm... How is this? Let's figure it out. Let's open our database. And we see: lo and behold, the transaction is closed, the goods are received, payment is made. So you can take the payment order out of the folder and send a scan to the supplier so that he can see for himself that you have paid.

An hour after receiving the payment scan, your supplier calls back again and asks for forgiveness for his mistake. It turns out that his accounting department mistakenly recorded your payment not to your account, but to a transaction with another counterparty with a similar name.

And you kindly forgive him (while you secretly wipe the sweat from your forehead, phew, it’s still not your mistake, you don’t have to worry about penalties).

What if ten more contractors call and demand payment?

Common situation?

If not, we bet you are a very considerate person and know the value of money.

If yes, then you probably don’t want to get into such trouble again.

What needs to be done to avoid such incidents with counterparties?

It’s simple: you need to regularly (or at least once a year) reconcile your data and certify mutual settlements on paper. And this paper is called the Reconciliation Report.

Act of reconciliation

When you and I look at this accounting phrase, it seems to us that only a specially trained person can understand and do it. It's really just two words.

An act is a piece of paper with numbers and signatures. Reconciliation is a comparison, comparison of information in order to find out that everything is correct.

How to draw up a reconciliation report? 7 simple steps.

Make a list of your counterparties. Let these be two lists. In one you will list the suppliers. In the other - buyers.
For each supplier, make a list of purchases and your payments. For each buyer - a list of sales and his payments. Make a list for each of the counterparties in the form of a plate.
At the top of the sign write the names and representatives of your and the counterparty’s companies (as is usually done in the header of the agreement).
Just below write the date and place of drawing up the reconciliation report (for example, 10.22.13 Moscow), the period for which the report was drawn up (for example, 2013) and the name of the document - Reconciliation Report.
Place your signature under the table and leave space for the signature of the counterparty.
Submit two identical Reconciliation Reports to your counterparty, accompanying it, for example, with the following letter:

Dear Counterparty!

We are sending you a reconciliation report as of 10/22/13. We ask you to sign and return to us one copy of the act within 10 days, or disagreements regarding the reconciliation act with supporting documents (acts, invoices, invoices). In case of failure to receive the signed act within the specified period, or disagreements regarding it, we will consider the settlement balance confirmed.

7. Wait for the counterparty to return the signed reconciliation report to you and put it in a separate folder where it will always be easy to find if you need to refresh your memory.

You see, there is nothing wrong with the reconciliation itself. And if you are missing some documents, you can request them again from the counterparty.

And a little more about preparation

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And if you wake up half an hour earlier, take out a razor and a towel, put your car keys in the right place, and prepare your tie the night before, you can easily avoid the morning rush.

Likewise, you can take care of reconciling settlements with counterparties in advance. To go to work on January 10th and sit down to carry out the prescribed algorithm.