What you need to profitably open your own travel agency. Legal documents regulating the activities of the organization Charter on the authorization of a travel agency sample

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The procedure for the creation and liquidation of a travel company

In accordance with the provisions of the Federal Law "On the basics of tourism activities in Russian Federation”, the tour operator company must be registered as a legal entity, and the travel agent company can be registered as a legal entity or as an individual entrepreneur.

Consider features of the formation of tour operator and travel agency firms. A tour operator (tour operator) is a commercial organization. In accordance with paragraph 2 of Art. 50 of the Civil Code of the Russian Federation, a tour operator may be created in the form of business partnerships and companies, production cooperatives, state and municipal unitary enterprises. The most practical and optimal would be the creation of a tour operator in the form of a limited liability company (LLC) or in the form of a joint-stock company (CJSC or OJSC). The activities of the tour operator (creation, reorganization and liquidation), as well as the requirements for constituent documents, are regulated by the Civil Code of the Russian Federation; the mechanism of action of a particular tour operator is prescribed in the Federal Laws ( the federal law of February 8, 1998 No. 14-FZ "On Limited Liability Companies" and Federal Law of December 26, 1995 No. 208-FZ "On Joint-Stock Companies").

Regardless of the form of formation of the tour operator, he is obliged to develop constituent documents, which include the charter of the company and the memorandum of association. In accordance with paragraph 1 of Art. 52 of the Civil Code of the Russian Federation, a legal entity acts on the basis of a charter, or a constituent agreement and a charter, or only a constituent agreement. If the founder of the tour operator is one person, then such a legal entity acts on the basis of the charter approved by this founder. Requirements for constituent documents legal entity is to enter the following information:

1) the name of the legal entity;

2) its location;

3) the procedure for managing its activities;

4) other information provided by law for legal entities of the corresponding type (clause 2, article 52 of the Civil Code of the Russian Federation).

In the foundation agreement, the founders undertake to create a legal entity, determine the procedure for joint activities to create it, the conditions for transferring their property to it and participating in its activities. Also, the memorandum of association specifies the conditions and procedure for the distribution of profits and losses between the founders, the management of the activities of the tour operator and the withdrawal of the parties to the agreement from the founders.

Limited Liability Company. A company founded by one or more persons, the authorized capital of which is divided into shares, and the size of these shares is determined by the constituent documents, is recognized as a limited liability company; the participants in such a company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions (clause 1, article 87 of the Civil Code of the Russian Federation).

In accordance with paragraph 3 of Art. 7 of the Federal Law "On Limited Liability Companies", the number of participants in the company should not exceed fifty.

The constituent documents of an LLC are the memorandum of association and the charter, provided that there is more than one founder. If an LLC is founded by one person, then the constituent document is only the charter approved by this person.

In accordance with paragraph 1 of Art. 12 of the Federal Law "On Limited Liability Companies" in the memorandum of association, the founders of the company undertake to create a company and determine the procedure for joint activities to create it. The Memorandum of Association defines the following:

1) the composition of the founders (participants) of the company;

2) the size of the authorized capital of the company and the size of the share of each of the founders of the company;

3) the size and composition of deposits;

4) the procedure and terms for making these contributions to the charter capital of the company upon its establishment;

5) liability of the founders (participants) of the company for violation of the obligation to make contributions;

6) conditions and procedure for the distribution of profits among the founders (participants) of the company;

7) the composition of the company's bodies and the procedure for exit of the company's participants from the company.

The charter of a limited liability company must contain the following items:

1) full and abbreviated trade name of the company;

2) information about the location of the company;

3) information on the composition and competence of the company's bodies, including on issues constituting the exclusive competence of the general meeting of the company's participants, on the procedure for making decisions by the company's bodies, on issues decisions on which are taken unanimously or by a qualified majority of votes;

4) information on the amount of the authorized capital of the company;

5) information on the size and nominal value of the share of each member of the company;

6) the rights and obligations of the company's participants;

7) information on the procedure and consequences of the withdrawal of a company participant from the company;

8) information on the procedure for the transfer of a share (part of a share) in the authorized capital of the company to another person;

9) information on the procedure for keeping the company's documents and on the procedure for the company to provide information to the company's participants and other persons;

10) other information that does not contradict the legislation of the Russian Federation (clause 2, article 12 of the Federal Law “On Limited Liability Companies”).

Joint Stock Company (JSC and CJSC). A company whose authorized capital is divided into a certain number of shares is recognized joint stock company. Members of a joint-stock company (shareholders) are not liable for its obligations and bear the risk of losses associated with the activities of the company, to the extent of the value of their shares (clause 1, article 96 of the Civil Code of the Russian Federation). In accordance with paragraph 1 of Art. 98 of the Civil Code of the Russian Federation, between the founders of a joint-stock company, an agreement on the establishment of a joint-stock company must be concluded in writing. This agreement determines the procedure for the founders to carry out joint activities to create a company, the size of its authorized capital, the categories of shares to be issued and the procedure for their placement, and other conditions provided for by the Federal Law “On Joint Stock Companies”.

In accordance with paragraph 1 of Art. 7 of the mentioned federal law, a joint-stock company can be open or closed, which, in turn, is reflected in its charter and company name.

A joint-stock company whose members may alienate their shares without the consent of other shareholders is recognized open joint stock company(OAO). Such a joint-stock company has the right to conduct an open subscription for shares issued by it and their free sale on the terms established by law and other legal acts.

An open joint stock company is obliged to annually publish for general information the annual report, balance sheet, profit and loss statement. Number of shareholders open society not limited.

A joint-stock company, the shares of which are distributed only among its founders or other predetermined circle of persons, is recognized closed joint stock company (CJSC). Such a company is not entitled to conduct an open subscription for the shares it issues or otherwise offer them for purchase to an unlimited number of persons (clause 2, article 97 of the Civil Code of the Russian Federation; clause 3, article 7 of the Federal Law "On Joint Stock Companies").

Shareholders of a CJSC have a pre-emptive right to acquire shares sold by other shareholders of this company. The number of shareholders of a closed company must not exceed fifty.

The constituent document of any joint-stock company (CJSC or OJSC) is the charter of the company, approved by the founders (clause 3, article 98 of the Civil Code of the Russian Federation; clause 1, article 11 of the Federal Law "On Joint-Stock Companies").

According to paragraph 3 of Art. 11 Federal Law "On Joint Stock Companies" the charter of a joint stock company must contain the following clauses :

1) full and abbreviated trade names of the company; location of the company;

2) type of company (open or closed);

3) the number, par value, categories (ordinary, preferred) shares and types of preferred shares placed by the company;

4) the rights of shareholders - owners of shares of each category (type);

5) the size of the authorized capital of the company;

6) the structure and competence of the management bodies of the company and the procedure for making decisions by them;

7) the procedure for preparing and holding a general meeting of shareholders, including a list of issues on which decisions are made by the management bodies of the company by a qualified majority of votes or unanimously;

8) information about branches and representative offices of the company;

9) other provisions provided for by this Federal Law and other federal laws.

Company registration. In accordance with Art. 13 of the Federal Law "On Limited Liability Companies" and Art. 13 of the Federal Law "On Joint Stock Companies", the tour operator, regardless of what type of legal entity he chooses, must be registered with the body that carries out state registration of legal entities, in the manner established by Federal Law No. 129-FZ of August 8, 2001 "On state registration of legal entities and individual entrepreneurs».

State registration is carried out by the federal executive body authorized to carry out this activity in the manner established by the Constitution of the Russian Federation and the Federal Constitutional Law of December 17, 1997 No. 2-FKZ "On the Government of the Russian Federation".

In accordance with paragraph 1 of Art. 13 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" state registration of legal entities is carried out by the registering authorities at the location of the permanent executive body, in the absence of a permanent executive body - at the location of another body or person entitled to act on behalf of the legal entity without power of attorney.

According to Art. 12 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" in order to register a tour operator, the following documents must be submitted to the registering authority: 1) an application for state registration. The application form is approved by the Government of the Russian Federation. It must be signed by the applicant, while the signature is notarized, passport details (of another identity document) and taxpayer identification number are indicated. The application must confirm the following:

a) the submitted constituent documents comply with the requirements established by the legislation of the Russian Federation for the constituent documents of a legal entity of this organizational and legal form;

b) the information contained in the constituent documents and other documents submitted for state registration, as well as in the application for state registration, is reliable;

c) the creation of a legal entity was carried out in compliance with the procedure for their establishment established for legal entities of this organizational and legal form, including payment of the authorized capital (authorized fund, share capital, share contributions) at the time of state registration;

d) the issues of establishing a legal entity, in the cases established by law, are agreed with the relevant state bodies and (or) local governments;

2) a decision to create a legal entity in the form of a protocol, agreement or other document in accordance with the legislation of the Russian Federation;

3) constituent documents of a legal entity (originals or notarized copies);

4) an extract from the register of foreign legal entities of the respective country of origin or other proof of the legal status of the foreign legal entity – founder, of equal legal force;

5) a document confirming the payment of the state fee (according to Article 3 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, a state fee is paid for state registration in accordance with the legislation on taxes and fees).

The procedure for submitting documents to the registration authority must comply with the established legislation (Article 9 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”). All documents required for registration are submitted directly to the registration authority or sent by mail with a declared value and a description of the attachment. The date of receipt by the registration authority of the documents is the date of their submission. The registering authority issues a receipt on receipt of documents within the period established by law, while indicating the list of documents and the date of their receipt. Within 5 working days, he makes a decision on the registration of the company (clause 1, article 8 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”). The decision taken by the registration authority on state registration is the basis for making an entry on the registration of a legal entity in the Unified Register of Legal Entities (clause 1, article 11 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”). In accordance with paragraph 2 of Art. 11 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, the entry by the registering authority of a legal entity in the relevant register is the registration of a legal entity.

Basic steps when creating a legal entity:

1) holding a general meeting of founders. The founders must decide on the creation of a legal entity, determine the organizational and legal form, name, elect Director General(directors);

2) signing the memorandum of association and writing the charter of the company (on the basis of the Federal Law "On Limited Liability Companies" or the Federal Law "On Joint Stock Companies");

3) opening a savings account. The founders or a person with a power of attorney come to the bank, bring a protocol on the creation of a legal entity, a charter, a memorandum of association, passports and copies of passports, fill out an application for opening an account and deposit 10,000 rubles, after which they receive a notification about opening an account;

4) payment of the state fee (2000 rubles);

5) writing an application in the prescribed form;

6) notarial certification of the applicant's signature;

7) filing an application with the tax authority at the location of the executive body of the future legal entity.

The following documents are attached to the application:

1) the decision to create in the form of a protocol;

2) constituent documents (Charter, Memorandum of Association);

3) a document confirming the payment of the state fee.

5 days after the application is submitted, a certificate of state registration of a legal entity is received (issued personally to the applicant).

Formation of a travel agent. The procedure for the formation of a travel agent company (travel agent), which is a legal entity, is identical to the procedure for the formation of a tour operator and is carried out in accordance with the Civil Code of the Russian Federation and the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”.

The procedure for the formation of a travel agent who registers as an individual entrepreneur is carried out in accordance with the same laws.

To register an individual entrepreneur, an individual must submit to the registration authority the following documents, provided for in paragraph 1 of Art. 22.1 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs", which include:

1) an application for state registration, signed by the applicant. The application form is approved by the Government of the Russian Federation;

2) a copy of the main document of the applicant (if an individual registered as an individual entrepreneur is a citizen of the Russian Federation). In the event that an individual registered as an individual entrepreneur is not a citizen of the Russian Federation, or the documents proving his identity do not comply with the established rules of the law, then copies of the documents are provided in accordance with paragraphs. c, d, e, f, g p. 1 tbsp. 22.1 of the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs";

3) a copy of a document established by federal law or recognized in accordance with an international treaty of the Russian Federation as an identity document of a foreign citizen registered as an individual entrepreneur (if an individual registered as an individual entrepreneur is a foreign citizen);

4) if an individual registered as an individual entrepreneur is a minor, then it is necessary to provide a notarized consent of the parents, adoptive parents or guardian to carry out entrepreneurial activities individual registered as an individual entrepreneur, or a copy of the marriage certificate of an individual registered as an individual entrepreneur, or a copy of the decision of the guardianship and guardianship authority or a copy of the court decision on declaring an individual registered as an individual entrepreneur, fully capable;

5) a document confirming the payment of the state fee.

The procedure and term for the submission of documents by an individual to the registering authority is similar to the procedure and term for registering a legal entity.

Based on the decision taken by the registration authority and its entry into the Unified State Register individual entrepreneurs, the firm is considered registered and, therefore, has the right to engage in travel agency activities.

WHAT SHOULD BE IN THE CHARTER

When preparing changes to the charter of a travel agency, it is necessary to refer to paragraph 2 of Article 12 of the Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies” (hereinafter referred to as the Law on LLC). Thus, the charter of the company must contain:
- full and abbreviated corporate name of the company;
- information about his whereabouts;
- information on the composition and competence of the company's bodies, including on issues constituting the exclusive competence of the general meeting of the company's participants, on the procedure for taking decisions by the company's bodies, including on issues decisions on which are taken unanimously or by a majority of votes;
- information on the amount of the authorized capital;
- rights and obligations of participants;
- information on the procedure and consequences of the withdrawal of a company participant, if the right to do so is provided for by the charter;
- information on the procedure for the transfer of a share or part of a share in the authorized capital of the company to another person;
- information on the procedure for storing documents of the company and on the procedure for providing information by the company to its participants and other persons.

The charter of the company may contain other provisions that do not contradict the law.

Note that earlier in the charter it was also necessary to indicate information about the size and nominal value of the share of each member of the company. In practice, this requirement was fulfilled as follows: the charter indicated the passport data of the participants in the company and information about their shares. And if this information changed (for example, in the case of a passport replacement, a change of residence, a full or partial sale of a share), the travel agency had to make changes to the charter. Now, information about the participants and their shares in the charter of the company can not be included. Thus, the legislator saved the companies from the need to re-register the charter, due to changes in information about the participants. At the same time, information about the participants is stored in the Unified State Register of Legal Entities.

The memorandum of association is no longer the founding document of the LLC
In the charters of limited liability companies, it is necessary to exclude information about the memorandum of association as the constituent document of the company. True, let us pay attention: the constituent agreement as a constituent document loses its force only in relation to already existing companies. In the event that it is a question of creating a new company, its participants must conclude an agreement on the establishment of the company (Article 11 of the LLC Law). Such an agreement determines the procedure for joint activities of participants in establishing a company, the size of the company's authorized capital, the size and nominal value of the share of each of the founders, as well as the amount, procedure and terms for paying for such shares in the authorized capital. In fact, the agreement on the establishment of a company contains the same information as the memorandum of association, but by virtue of the direct indication of the law on LLC (Article 11) it is not a constituent document of the company. Let's take a closer look at some of the information that needs to be reflected in the charter.

The order of withdrawal of participants from the company

Clause 1 of Article 26 of the Law on LLC in the new edition now contains general rule that a participant in a company has the right to withdraw from it by alienating a share to the company, regardless of the consent of its other participants or the company, if this is provided for by the charter.

At the same time, paragraph 10 of article 5 of Law No. 312-FZ allows an LLC to amend the charter before January 1, 2010, providing that a participant has the right to withdraw from the company only by decision of the general meeting, adopted by ¾ of the votes.

Please note: it is not allowed to withdraw from the company of all its participants or the withdrawal of a single participant (paragraph 2 of article 26 of the law on LLC). Thus, the legislator ruled out a situation in which all members of the company could withdraw from its composition, in fact, leaving their company to the “care” of the tax inspectorate.

The procedure for the alienation of shares

Currently, the main types of transactions for the alienation of a share (part of a share), such as purchase and sale, exchange, donation, are subject to mandatory notarization. Transactions that do not require notarization are now expressly provided for by the LLC law. Failure to comply with the requirement of notarization entails the invalidity of the transaction. In this regard, the legislator redefines the moment of transfer of rights to a share in the authorized capital of an LLC (Article 21 of the Law on LLC). Thus, the rights to a share (part of a share) are transferred to the acquirer from the moment the acquisition transaction is notarized, and not from the moment the company is notified of the completed transaction, as was the case before.

It should also be pointed out that now the notary acts as a key figure in relations related to the alienation of shares (part of the share) belonging to the participants in the company. It not only certifies transactions, but also preliminarily checks the powers of the parties, primarily the party carrying out such alienation. In addition, after certifying the transaction, the notary sends to the tax inspectorate, which carries out state registration of legal entities, an application for making appropriate changes to the state register, signed by the company participant alienating the share.

In accordance with the new requirements, the pledge agreement for a share (part of a share) is also subject to mandatory notarization. Members' access to company documents

The company must ensure that its members have access to the available judicial acts on a dispute related to the creation of a company, its management or participation in it, including access to rulings on initiation arbitration court proceedings and acceptance of the claim.

It was established that within three days from the date of presentation of the relevant request by a company participant, these documents must be submitted by the company for review at the premises of the company's executive body. In addition, at the request of the participant, the company is obliged to provide copies of these documents.

The fee charged by the company for the provision of such copies may not exceed the costs of making them.

HOW TO BRING THE CHARTER IN ACCORDANCE WITH THE NEW REQUIREMENTS

The charter of a travel agency established in the form of a limited liability company can be brought into line with the new requirements in two ways: either to adopt a new charter, or to approve changes and additions to the existing charter. At the same time, both the new charter and amendments to it are subject to state registration in the manner prescribed by Federal Law No. 129-FZ of August 8, 2001 “On State Registration of Legal Entities and Individual Entrepreneurs”.

Consider the sequence of actions in the event that the travel agency decided to amend the charter.

1. Amendments to the charter are being developed.

After that, the travel agency must submit an application to the tax office in the prescribed form. It confirms that the changes made to the charter comply with legal requirements, that the information reflected is reliable and the established procedure for making a decision on making changes to the constituent documents of a legal entity has been observed.

Please note: according to the tax authorities, form No. P13001 “Application for state registration of changes made to the constituent documents of a legal entity”, approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439, does not comply with the requirements of Law No. 312-FZ. Therefore, until new forms are approved, officials recommend using the application form posted on the website of the Federal Tax Service of Russia (www.nalog.ru). This recommendation is set out, in particular, in the letter of the Federal Tax Service of Russia dated July 8, 2009 No. MN-22-6 / [email protected]

2. Changes made to the charter must be approved by the general meeting of the company's participants or by the decision of the sole participant.

AT this case we are talking about the minutes of the general meeting of the company's participants, which reflects the approval by the participants of the amendments to the company's charter. If the company consists of one participant, then instead of the protocol, you need to have a corresponding decision of the only participant in the company.

3. A package of documents is being prepared, necessary for the state registration of changes made to the charter of the LLC. As we noted earlier, changes can take the form of either a new edition of the LLC's charter, or the form of amendments and additions to the existing charter.

4. Documents are submitted to the tax authority at the location of the travel agency.

In large cities (Moscow, St. Petersburg), such documents are submitted to specialized tax inspectorates that carry out state registration of legal entities and individual entrepreneurs.

For registration of changes, the travel agency must pay a state duty - 400 rubles. (subclause 3, clause 1, article 333.33 of the Tax Code of the Russian Federation). The article was published in the journal "Accounting for tourism activities" No. 11, November 2009.

The constituent documents of an enterprise include: - the charter of an enterprise (when an enterprise of any form of ownership is established) - a memorandum of association (if the founders include two or more persons) or a decision of the founder to establish an enterprise (if one person acts as founders) - a statement of the founder or a person authorized by the founders for state registration. Preparation of constituent documents is the first step in the creation of a tourism enterprise. The list and content of constituent documents depends on the chosen organizational and legal form of the future enterprise. The charter is a set of rules that establish the order and organization of the enterprise. This is an important document, and its compilation should be treated with the utmost care.

Charter of a limited liability company - a travel company

Hotline 8 800 333-14-84 watch video The charter of a travel company is the main founding document of the company, which confirms its creation. On this page you can download a sample charter of a travel company.

Download a package of documents Update date: 2018-01-10 Helpful information Descriptions LLC Document Builder Documents for LLC Other Documents LLC Travel Company Charter FreshDoc service is not only a library of templates, our service allows you to automate the work with documents. Each template is configured individually, thanks to the designer built into the site.

Thus, you get not just a sample document, but a ready-to-use charter of a travel company. All documents are drawn up within the framework of the current legislation of the Russian Federation.
This significantly reduces the time for their preparation and reduces legal risks.

Charter of a travel company

Russian Federation (if any); 4. document confirming the payment of the state fee. The procedure and term for the submission of documents by an individual to the registering authority is similar to the procedure and term for registering a legal entity.
Based on the decision made by the registration authority and the entry made by it in the unified state register of individual entrepreneurs, the company is considered registered and, therefore, has the right to engage in travel agency activities. ■ Certificate of registration with the tax authority; ■ Certificates of registration in off-budget funds. The statutory documents that are private for tour processing are financial security for the right to carry out tour operator activities, as well as quality certificates and certificates of compliance with state standards of services offered by travel agencies.

Charter of a limited liability company - a travel company

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That is, when one of the parties (most often it is a tour operator) transfers a large amount (in cash or in kind) to the other against future settlements. For example, a tour operator finances the renovation of a hotel for the future service of its tourists.

The meaning of reconciliation acts is the mutual control by the parties of their own expenses. Reconciliations are carried out regularly, and the disagreement of one of the parties with the content of the reconciliation acts is the basis for referring the case for consideration to the arbitration court.

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The name of the company can be anything, and it depends only on the imagination and taste of the founders. However, in order to continue the success of the enterprise, it is necessary to take into account a number of principles when choosing a company name. one.

Name change. You get used to the name, it just sticks in your memory. This facilitates business contacts. When choosing a name, you need to think about its immutability.

2. Association with manufactured products, with its characteristic pleasant features. A well-chosen name contributes to the creation of an original and beautiful emblem of the organization, a trademark, etc. However, when choosing a name, the boundaries of the company's activities are outlined rather conditionally, excessive rigidity should be avoided, since the nature of the activity may change in the future. 3. Brevity, euphony, aesthetics.

Charter of a limited liability company - a travel company

On the title page of the charter in the upper right corner is the date of its establishment and the signature of the founder. If the charter is established by the decision of the meeting of founders, the date of the meeting and the number of the minutes are indicated.

Before submitting for state registration, the charter must be stitched. Memorandum of Association - a document regulating the conditions and procedure for joint activities of the founders and containing the following information: - on the size and composition of the statutory fund; - the order of distribution of profits; - the amount and procedure for changing the shares, shares or shares of each of the participants in the authorized fund; - the amount, composition, timing and procedure for making contributions by participants; — on the responsibility of participants for violation of obligations to make contributions, etc. The memorandum of association is concluded if there are several founders. When preparing the constituent documents of the created organization, the question arises of choosing a name.

Documents in tourism activities, their classification.

Certificate of state registration of the company - tour operator, travel agent. State registration is the main condition for doing business.

According to Article 12 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, in order to register a tour operator company, it is necessary to submit the following documents to the registering authority: 1) an application for state registration. The application form is approved by the Government of the Russian Federation. 2) a decision to create a legal entity in the form of a protocol, agreement or other document in accordance with the legislation of the Russian Federation; 3) constituent documents of a legal entity (originals of the Charter, Memorandum of Association or notarized copies); 4) a document confirming the payment of the state fee (2000 rubles).

Charter of a travel agency sample

If the location is determined by the permanent location of its governing bodies, then in addition to indicating a specific address, it must be indicated which permanent governing body is permanently located at this address and the reason for placing this body at this address (a contract for the sale of premises registered in the prescribed manner , certificate of ownership, other real right, lease agreement, etc.). Postal address - the address (zip code, city, street, house, premises) at which communication is carried out with the legal entity.

Information about the postal address may be contained in the founding documents. The residential premises in which the founder (participant or shareholder) or the head (single executive body) of the legal entity lives can be used as a postal address.

travel agency charter example

Accounting documents mainly regulate the following areas of travel agency work: ■ cash and non-cash payments; ■ observance of cash discipline; ■ payout established taxes and fees; ■ payroll for employees; ■ monetary or property relations between the founders of the firm; ■ inventory and accounting of the firm's funds; ■ accumulation of reserve funds; ■ accounting and control of receivables and payables of the company. The listed relations are regulated by a large amount of accounting documentation, which, in turn, can also be classified into several groups: ■ banking documents(payment orders, bills, invoices, etc.); ■ cash documents (orders, cash book, etc.); ■ documents on the accounting of material assets or documents of strict accountability; § payroll documents (sheets).