Form of certificate of cost of work performed and expenses KS-3: sample, filling

The role of an accounting certificate: what is it for?

Any enterprise has the right to independently develop “primary” forms, approving them in its accounting policies. But sometimes it is difficult to justify certain business transactions due to the lack of an established document form for them. For example, calculating daily allowance or expenses. An accounting certificate will help resolve this problem . It can be used in other cases (see table).

Basically boo. a certificate is a primary document to which the law imposes its requirements. It can be compiled in any form, but certain details must be present. If executed correctly, it will become reliable evidence in conflicts with regulatory authorities.

Ideally, a competent specialist should be involved in the preparation of accounting statements . For example: an economist, accountant or other person who is responsible for the transaction being performed. But in order to successfully cope with the task, you need to know some nuances.

Also see “How to Maintain Accounting for an LLC.”

What you need to know when using different forms and samples of accounting statements

You should remember the following subtleties:

1. Does not replace the document that must be drawn up by the transaction partners together. Therefore, it makes sense to record some operations in the certificate only for internal purposes.

Such cases include drawing up an act of acceptance of goods received without documents. The tax office will consider that the submitted sample accounting certificate does not have a legal basis. As a result, expenses may not be recognized. It is impossible to take them into account when calculating tax. And challenging such a decision can be difficult.

2. The certificate usually only confirms the information already provided in the internal accounting system. Therefore, a specialist must distinguish how to prepare a sample accounting certificate :

• as a “primary”;
• for completely different purposes (informational, etc.). For example, to record a business transaction in a document that can become evidence in legal proceedings.

• In difficult situations, the accountant runs the risk of getting confused in the corrections. To prevent this from happening, we recommend including as much information as possible in the text of the certificate and attaching copies of settlement documents, as well as incorrectly completed documents.

What type of accounting certificate does it have: sample writing for the OS and for the Social Insurance Fund

Most often, with the help of accounting statements, mistakes are corrected (for example, on depreciation charges) or the book value of fixed assets is confirmed.

a sample accounting certificate for fixed assets from our website .

To correct errors in reports submitted to extra-budgetary funds, you will also need to submit an accounting certificate. Here is a sample of writing an accounting certificate in the Social Insurance Fund, it can be downloaded from the link below:

Structure: how to write a sample accounting statement

Regardless of its purpose, the document must be executed correctly, since it plays the role of a primary one. Then there will be no unnecessary questions from the tax inspectorate. We recommend using an in-house template, since the legislation of the Russian Federation does not provide for a mandatory accounting certificate form .

The procedure for preparing this document consists of 3 stages:

1. Creating a “header” and specifying the following data:

• information about what has changed;
• previous performance;
• correct method of calculation.

The following is an example of an accounting statement with the corresponding text:

• identification of persons;
• confirmation of the need to perform a business transaction.

Also see “Details of accounting documents: basic and mandatory”.

As was said, the company’s management has the right to independently develop and approve by order a sample certificate in order to use it to solve its business problems. At the same time, it is included in the accounting policy of the enterprise.

You can take as a basis accounting certificate 0504833 , which was developed by the Ministry of Finance for public sector institutions (order No. 52n of 2015).

Typically, this document is drawn up in electronic form, taking into account standard design requirements: no typos, filling out all details, exact names of organizations, etc. It is important not to make mistakes when entering dates.

On our website for accounting information you can use the following link.

Such certificates may contain so-called red reversals - postings with a negative number. They serve, for example, for:

• bug fixes;
• write-off of trade margins;
• adjustments to indicators of material and production costs.

Below is a sample of filling out accounting certificate 0504833 .

Other important rules for working with the KS-3 certificate

If there is a disagreement between the parties regarding the final cost, the disagreeing party may leave the document unsigned. In this case, the corresponding mark is placed in the acceptance certificate for KS-2, which is invalid without KS-3. If the amount in the estimate is indicated including VAT, then to obtain the amount without a surcharge, 20% must be subtracted from this value.

If the KS-3 certificate is missing or incorrectly drawn up, you may receive an administrative penalty and a fine. Therefore, it is very important not to deviate from the rules of registration and the unified form of the document. Also, in accordance with the rules for storing primary accounting documentation, a certificate of the cost of work performed after registration and signing must be stored for at least 5 years.

Is a unified form required?

The unified form KS-3 continues to be actively used in the construction industry, despite the adoption of the new accounting law in 2013, which abolished the requirement for the mandatory use of standardized forms. This gives the organization the right to develop its own free form of certificate, provided that it necessarily contains the details required by clause 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”. Required details include:

• document's name;
• Date of preparation;
• name of the organization that compiled the document;
• a fact of economic life and the value of its measurement, indicating the units of measurement;
• job title of the person responsible for the transaction;
• signatures of the persons responsible for the transaction.

The document must be correctly drawn up and signed by all parties, otherwise it will not have legal force, and the contractor will not be able to demand payment for the work performed. Therefore, if you are not sure of the correctness of the execution, experts recommend contacting the appropriate organization that provides services for the preparation of such documents.

Varieties

There are several types of accounting statements designed for different business situations:

• settlement;
• about correcting errors;
• for the public sector;
• samples of books certificates on separate VAT accounting;
• about debt write-off;
• intended for court.

Each of them has its own compositional features that allow one to competently confirm the legitimacy of a particular fact.

Accounting statement: sample filling

This type of certificate is of a primary nature. It is distinguished by the presence of indicators that are already reflected in accounting. The accountant draws it up in the following cases:

1. correction of inaccuracies in accounting or tax accounting;
2. an explanation of the business transaction ( an accounting statement may be useful when writing off accounts receivable or payable);
3. performing additional calculations that explain the specifics of the transaction (especially important when separately accounting for VAT or recognizing expenses).

standard form of accounting statement established by law . But it must have the following details:

• Company name;
• the essence of the operation and the calculation for it;
• date of compilation;
• FULL NAME. responsible persons.

If you are in doubt about how to correctly draw up a sample accounting certificate , follow Article 9 of the Law Certificate of Confirmation of Corrections

Let’s assume that the accountant of Guru LLC N.V. Solovyova found an error in depreciation charges for March 2022: 53,800 rubles were reflected, but according to correct calculations - 41,200 rubles. The surplus is reversed using the posting: Dt 44 Kt 02 – 12 600. A sample accounting certificate about error correction looks like this:

Please note: you must specify:

• the reason for the error;
• all options for the amount that affects accounting;
• date of correction.

At the end of N.V. Solovyova, as the compiler of the certificate, puts her signature. Adjacent to it is the autograph of the chief accountant. After this, the accounting certificate confirming the correction of the error serves as the basis for an accounting correction.

Also see Double Entry Accounting: Meaning and Examples.

Certificate of write-off of the “creditor”

Overdue accounts payable, for which the time for filing a claim has passed, the enterprise is obliged to include in non-operating income. This is how clause 18 of Art. 250 Tax Code of the Russian Federation. Usually this is done during an inventory and is accompanied by the preparation of an accounting certificate for writing off accounts payable . It should include:

• full information about the debt (contract number, links to the “primary”, etc.);
• calculation of the limitation period.

EXAMPLE At Guru LLC, on March 30, 2022, an inventory of settlements with counterparties was carried out, as a result of which an accounts payable to Septima LLC was identified in the amount of RUB 143,000. The statute of limitations on it expired on March 13, 2017.

Here is an example of how to write an accounting statement for this situation:

Remember: the accountant must correctly determine the statute of limitations, as this affects the result of calculating income tax. To avoid mistakes, refer to Articles 196, 200 and 203 of the Civil Code.

Sample certificates

Situation 1

The employee worked for the organization for 3 months. When applying for a job, he did not provide the employer with a certificate from his previous place of work about the average salary for the last two years. When calculating sick leave, the accountant accrued disability benefits to him based on the minimum wage established for the current year. Later, the employee submitted a certificate from his previous place of work to the accounting department, after which the accountant recalculated the amount of disability benefits and drew up a corresponding certificate.

Accounting statement, example 1

Situation 2

When conducting an inventory of accounts, the accounting department discovered unrealistic receivables in the amount of 23,000 rubles. The accountant drew up a certificate and, based on it, wrote off the debt.

Accounting statement, example 2

Commentary on the accounting statement

The accounting department of Arkany LLC carried out an inventory of settlements with creditors and debtors as of 08/29/2021 and identified the debt of Debtor LLC under agreement No. 25 dated 01/10/2019 in the amount of 23,000 rubles. (including VAT at a rate of 20% - RUB 3,833.33) with a payment deadline of 01/29/2019. Consignment note and invoice dated January 15, 2019 No. 125.

Upon receipt of an extract from the Unified State Register of Legal Entities on September 22, 2021, it became known that Debtor LLC was liquidated on June 26, 2021 by decision of the tax authority. Based on the order of the head of Arkany LLC dated September 22, 2021, a debt in the amount of 23,000 rubles. was subject to write-off.

20,000 rub. written off against the reserve for doubtful debts. 3,000 rub. written off as debt not covered by reserves.

Accounting certificate of debt for the court: sample

This document can be drawn up in a very general form with references to background data that the form wants to prove in court. It is not at all necessary to refer in the certificate to the fact that it is issued specifically for judicial purposes.

The following is a sample of writing an accounting statement about a “receivable”, which often has to be “knocked out” from the counterparty through the court.

Concept and specifics of the document

Important! Certificate KS-3 is considered the most important document of every organization that offers services to other citizens or companies, and these services must be related to the construction or installation of complex structures.

When creating such a certificate, you must have an agreement drawn up with the customer, as well as a KS-2 act. This act and certificate are mandatory documents, and in the absence of one of them, the second is considered invalid.

Features of the formation of such a certificate include:

• it is made in two copies, one of which is given to the customer, and the second remains with the direct contractor;
• Often a third copy is required if a third party is involved in the agreement, for example, a creditor or investor. Here you will learn how to become an investor from scratch and whether it is possible to make money from it;
• the certificate is included in the financial documentation and must be taken into account during accounting and tax accounting, therefore it is not allowed to draw it up with errors or violations;
• This document must indicate the cost of all work performed, as well as the costs incurred, for which they are divided into different types;
• all information in it must correspond to the estimate drawn up in advance, but costs that were not taken into account in advance are allowed.

Thus, this document must really be drawn up taking into account numerous rules, so that during tax audits you do not have to deal with numerous difficulties.

You will learn how to create the KS-3 form for several acts here:

Who and when makes a certificate about the cost of work and expenses?

Important! During the formation of this document, the unified K-3 form is used, so it is not advisable to enter any arbitrary data.

The creation of this document is carried out by the direct contractor engaged in installation or construction work, and it can also be done by a subcontractor. The document is transferred to the customer. You can find out in what order a job description for a construction and installation foreman is drawn up by following the link.

It is presented in the form of a report, so the total cost of the work performed, which was previously agreed upon in the estimate, is carefully written down. Additionally, all expenses incurred by the contractor during the process are included.

Such a document is made after the immediate completion of the work. It is signed by the customer, who is usually the director of an organization or his authorized representative, and on the part of the contractor, the signature is also placed by the manager or employee who is entrusted with the responsibility of monitoring the correctness and timeliness of the work.

Important! The certificate is certified by the seal of both parties.