Preparation of a practice report (GOST). Examples of progress reports. How to write a report If the hotel has a cash desk

At the end of the internship, the student-intern submits a diary and a written report on the internship to the college’s internship supervisor.

The diary must contain a review of the student’s internship at the enterprise, signed by the internship supervisor from the enterprise and certified by the enterprise’s seal (see Appendix B), as well as a work schedule and its content. (See Appendix C).

The report is compiled based on entries in the diary, i.e. must contain information about the specific work performed by the student during the internship period.

The report provides a brief description of all points of the individual task. In addition, documents of input and output information, a program with commentary, and an algorithm diagram are attached to the report. The student is given 2-3 days at the end of the internship to complete the report.

The practice report is submitted to the supervisor for verification. If errors are identified, the amount of work is incomplete, non-compliance with the design rules, or other shortcomings, the report is returned to the student for revision.

Summing up the practice

Certification based on the results of the internship is carried out on the basis of a written report drawn up in accordance with established requirements and a review of the internship supervisor from the enterprise.

Based on the results of the practice, students receive a test with a differentiated assessment (excellent, good, satisfactory).

The test results are determined by the level of practical skills and knowledge acquired by students, the degree of completion of the individual assignment, and the feedback from the internship supervisor from the enterprise.

General requirements for the content of the practice report

The report should give a complete picture of the relevance of the chosen topic, the proposed ways to solve it, and their effectiveness.

General requirements for the report are:

· clarity and logical sequence of presentation of the material;

· persuasiveness of argumentation;

· brevity and precision of wording, eliminating the possibility of ambiguous interpretation;

· specific presentation of the results of the work;

· compliance of symbols, abbreviations and terms with accepted standards in a given subject area.

In the text of the document it is not allowed to use colloquial expressions, technicalities, or professionalisms; apply for the same concept various scientific and technical terms that are similar in meaning (synonyms), as well as foreign words and terms if there are equivalent words and terms in the Russian language

The report must contain:

1. Title page

2. Assignment of the practice manager

3. Abstract

5. Introduction

6. Main part

7. Conclusion and conclusions

8. List of accepted terms and (or) abbreviations with appropriate explanations

9. List of used sources and literature

10. Applications (if necessary)

Title page and assignment sheet

The title page and assignment sheet are completed according to the form given in Appendices A, D.

Essay must contain:

· characteristics of the report (number of pages, figures, tables, appendices; volume of the list of references);

· list of keywords;

· a summary of the essence of the work done;

The volume of the abstract is no more than 1 page.

Content must include the names of all sections, subsections and paragraphs (if they have a name) indicating their numbers and page numbers on which the beginning of the material of the sections (subsections, paragraphs) is located. All applications must be listed in the contents of the work, indicating their numbers and titles. The contents are included in the total number of sheets of this document.

Introduction should contain general information about the work done. It must reflect the relevance of the chosen topic, the goals and objectives of the practice, the methods used, and the practical significance of the results obtained. If desired, you can provide the logical structure of the report.

The volume of the introduction is no more than 3 pages.

Main part should contain a description of the problem under consideration and justification for the relevance of its solution, the formulation of the goals of the work, the choice and justification of directions for achieving them and the methods, techniques and information technologies used for this.

1. Description of the object of study (the subject area for which the problem is formulated and resolved, for example, the current management system, its functional subsystem, type of activity, types of support, etc.).

2. Analysis of the problem (identification of shortcomings of the current system from the standpoint of the quantitative composition and quality of implementation of automated functions, their organizational, technical, information, etc. support).

3. Selection and justification of the direction of its resolution in the form of a set of tasks to improve a specific functional subsystem or types of software, taking into account real restrictions (for example, improving mathematical software using some well-known methods with given software and technical implementation tools).

4. Factors and indicators of efficiency and quality related to the problem being solved, and the values ​​​​of which should be improved as a result of solving the assigned tasks

5. Documents and data confirming decisions made

It is advisable to collect and prepare materials for the main part of the practice report according to the scheme adopted when designing automation systems at the stages of survey and feasibility study.

Conclusion must contain qualitative and quantitative assessments of the results of the work performed.

This section provides the following information in concentrated form (point by point):

· list of solved problems;

· list and characteristics of specific solutions;

· information about the quality and effectiveness of the solutions received;

· directions for their improvement (development).

List of accepted terms and (or) abbreviations with appropriate explanations. The report must use scientific and technical terms, designations and definitions, abbreviations of words established by the relevant standards, and in their absence - generally accepted in the scientific and technical literature. If specific terminology is adopted in the text, then at the end of it (before the list of references) there should be a list of accepted terms and (or) abbreviations with appropriate explanations. The list is included in the content of the report.

List of sources and literature used should include a list of literary sources (monographs, journal articles, research reports, etc.) that were used in the work and references to which are available in the text of the report. It is allowed to substantiate your own decisions and conclusions, the methods used, and the chosen areas of research with references to literary sources.

Applications . A significant role in the preparation of a report, like any documentation, is assigned to applications.

The appendices contain tables of initial data and intermediate calculation results, analytical conclusions (if they do not form the main subject of the study, but are used to obtain some resulting dependencies), descriptions of algorithms and program texts, descriptions of known technical means of the system, drawings and diagrams. The annexes can include acts on the implementation and practical use of work results, conclusions about their effectiveness and quality.

Applications may be mandatory or informational. Information applications - recommended or reference nature.

The volume of applications is not limited.

New page 1

The organization's reporting documentation consists of several sets of documents:

documents of state statistical reporting;

departmental reporting documents;

intra-institutional reporting documents.

State statistical reporting documents

State statistical reporting documents are included in the Unified System of Reporting and Statistical Documentation. The names of document forms of this system make up the 6th section of the All-Russian Classifier of Management Documentation.

The unified system of reporting and statistical documentation includes several subsystems:

- documentation on statistics of national accounts and economic balances;

- documentation on statistics of scientific and technical potential and innovative progress;

- labor statistics documentation;

- documentation on statistics of material resources;

- documentation on financial statistics;

- documentation on social statistics;

- documentation on industrial statistics;

- documentation on statistics of agriculture and procurement of agricultural products;

- documentation on capital construction statistics;

- documentation on statistics of foreign economic relations;

- documentation on statistics of the consumer market and its infrastructure;

- documentation on transport and communications statistics;

- documentation on statistics of observation and registration of changes in prices and tariffs.

Departmental reporting documents

Forms of departmental reporting documents are developed by federal executive authorities (ministries and departments) and are used in subordinate organizations or, if the federal executive authority carries out intersectoral coordination and control, in all organizations of the country. An example is the Ministry of Taxes and Duties of the Russian Federation, which is developing unified forms of tax reporting submitted by organizations to tax inspectorates.

Documents of state statistical reporting and departmental reporting, as a rule, are submitted to the relevant territorial bodies with a certain frequency: year, half-year, quarter, month, decade (10 days), week. There are also one-time reporting documents submitted when performing a certain action. As a rule, one copy of the document and an electronic copy on magnetic media are submitted to the interested authorities, while one copy of the document on paper remains with the organization and is kept on file. The reporting documents of the organization received by the management bodies are stored there for no more than five years, and the storage period of these documents in the organizations where they are created corresponds to the periods established by the List of standard management documents of organizations, institutions and enterprises indicating their storage periods (2002. ).

Internal reporting documents

In addition to documents of state statistical reporting and departmental reporting, each organization uses internal reporting documents, which contain in a summarized form information on the implementation of plans, programs, tasks, one-time instructions from management or instructions from higher authorities, and the results of business trips. These kinds of reporting documents are always presented to the management of this or a higher organization.

Reporting documents are usually called reports or certificates; in the accounting documentation system, along with these names, the name “balance sheet” is used. Documents called calculations or expenses may be attached to the reports. The name of the report includes the name of the document type and its brief content, for example: labor report, gas consumption report, product delivery report, etc.

Reporting requirements

Reporting documents are prepared for all areas of the organization's activities. For many types of reports, regulatory or methodological documents are developed that determine the procedure for their preparation.

The report must indicate:

- name of the organization (division) that prepared the report (in some reports it is also necessary to indicate the legal address of the organization and information about the licenses on the basis of which the organization operates);

- title of the report;

- the date the report was compiled, as well as the dates or deadlines for the work that led to the report;

- registration number;

- place of preparation of the report;

- compilers (executors) of the report;

- basis for drawing up the report;

- the signature of the person responsible for drawing up the report, or the signature of persons if the report was prepared by a group of persons;

- seal of the organization, if required by regulatory documents.

Certain types of reports are approved by the head of this or a higher organization. This mainly concerns intra-institutional reports and reports on the organization’s activities (annual) submitted to a higher organization.

The text of the report, depending on its purpose, can provide an accurate description of the object of research or analysis, the progress of work, the methods used, the regulatory documents applied, calculations and final data can be provided.

The report can be prepared with or without a title page.

There is no leader who does not demand from his subordinates at least once a year a report on what has been done. And the problem is that with routine work, developing such a document seems to be quite a difficult task. And for some reason we are embarrassed to ask our superiors for examples of reports on the work done. What if he decides that we are not suitable for the position we occupy?

Who needs it

This question is asked by the performer who has received the task of reporting. Most often, company employees feel almost insulted by such demands. But everything has a meaning.

Firstly, the contractor himself needs a report on the work done. Not a formal, but an interested attitude to this process will allow you to find bottlenecks and weaknesses in your qualifications. This means that the directions in which it is possible (and necessary) to develop have been identified. After all, we all learn from our mistakes.

Secondly, the leader needs it. A progress report allows you to objectively assess the quality and speed of solving assigned tasks. Thanks to this document, many questions will disappear - from the most primitive “what are you doing all the time” to the complex “why should I change your computer to a more modern one?” Because the report will indicate that it takes a lot of time to save changes to the document. And this does not depend on the contractor - outdated office equipment cannot work faster. Actually, this is why it seems that the employee is drinking tea all the time - he is simply waiting for the operation to be completed.

And the question: “Why do you need to write a report on the work done for the month?” itself is incorrect. Because accumulating and filling databases makes sense for strategists, and not for them. It is simply easier to solve a problem than to talk about methods for solving it.

What to write

Examples of progress reports show that you need to write in great detail. Anything that seems like a small thing or insignificant body movement can turn out to be a key element in the performance of specific functions. But understanding of this will come only after studying several written reports.

If the work is routine in nature, for example, reconciling documents and identifying inconsistencies, then it makes sense to develop a tabular form. In this case, again, at first the table should be very detailed and contain many columns; Over time, the need for some columns will no longer be necessary, and the report form will take on a normal (read: reasonable) form.

In some cases, when compiling a report on the work done (teachers, for example), it is impossible to formally approach the issue of self-analysis. Indeed, in addition to the planned educational and methodological load and studying the necessary material, the school is also engaged in educational activities. This requires a special approach to drafting the document: it is necessary to understand the reasons for the lag of a number of students, to find ways to interest children in their subject. And at the same time, we must not forget about high-achieving (or even gifted) schoolchildren.

Purposes of reports

For proper preparation and minimal time expenditure, it is necessary to decide from the very beginning for what purpose and why the report on the work done for the year is being written. Let's name the most popular:

Justification of the real benefits of a specific position in the organization;

Confirmation of the qualifications of a particular employee;

Demonstration of effective work to management;

Obtaining funding for the next reporting period;

Obtaining consent to develop a direction (idea);

Justification for spending allocated resources and finances, etc.

The well-known formulation - the correct formulation of the problem provides 50% of the solution - works in this case too. The better we understand why a report is needed, the easier it is for us to write it. To the point that a document “for show” does not require a creative approach from us at all. And time consuming.

Document structure

If the company does not have one developed, then it has to be developed independently. Knowing the purpose of the document, it is necessary to think about its structure. Examples of progress reports suggest that a clear and simple outline is needed.

At the very beginning, the purpose and logic of presenting information should be explained. Explain the sequence of presentation and create a table of contents. For the table, it is necessary to give a brief explanation of why this particular form was chosen.

Within sections and subsections, unity of presentation should also be maintained. This will make the document more understandable and, as a result, easier to understand. In a report over a long period of time, illustrations and graphs are quite appropriate to make it easier to understand. But here you need to adhere to the rule of the “golden mean”: solid text, as well as exclusively visual materials, get boring very quickly.

Stylistics

For an ordinary employee, perhaps the most difficult thing to write is terminology and wording. A pretentious report will look unnatural and will cause a negative reaction from management. Too simple formulations (25 documents were xeroxed, for example) will also alienate the reader.

But you should avoid templates. The only exception is the document that no one will ever read. We sometimes encounter such problems, but in this article we are interested in real (not created for pro forma) reports.

In any case, you shouldn’t talk only about achievements. To highlight them, it is necessary to talk about the difficulties that we had to face during the work. Among other things, complexity analysis is about optimizing work for management employees. Examples of reports on the work done suggest that you should not use streamlined phrases like “unsatisfactory condition”, “difficulties encountered”, etc. It is better to call everything by its proper name: “broken photocopier”, “lack of access to the Internet”, “lack of or untimely receipt of information from the related department.” All this allows us to adequately and objectively assess the current situation in the company.

Evaluation of results

Each result obtained must be supported by numbers. Such specification provides an understanding of the dynamics of development.

In addition, it is necessary to set criteria for evaluating the results. Whether it is the previous one (if it is a quarterly report, for example) or, conversely, the percentage of fulfillment of the set goals, is up to the author of the document to decide.

In general, indirect indicators can tell a lot about the process of solving assigned tasks. There is also a lot of information here for further analysis. From determining labor costs to understanding the correctness of setting goals.

From problem to solution

Most reports are prepared on the principle of describing the progress of work. A document that clearly shows the problem-solution relationship looks more advantageous. The reader immediately understands what methods and techniques (if necessary) the performer used to complete the task in a timely and high-quality manner.

An even more detailed chain of “a specific problem - the reasons for its occurrence - setting tasks - solution” immediately suggests the need to present a daily report in tabular form. Moreover, the names of the graphs are already known. The information presented in this way is easy to read and analyze.

Presentation of quantitative indicators

In cases where the report consists mainly of digital data, the tabular form can be very difficult to understand. A continuous stream of numbers literally bores the reader after just a few minutes. Another thing is multi-colored charts and graphs. They are clear, understandable, and easy to read.

Each diagram must be commented on. In addition, it is necessary to indicate how the various graphs are interconnected; Clarifying cause-and-effect relationships will further facilitate analysis of the report.

If material resources were expended during the work, you should not simply list them all. Instead, the goods acquired should be indicated. The dry phrase: “Office equipment was purchased” will sound completely different if you write: “2 jobs were created, which made it possible to increase the department’s output.”

How to draw up a document

Despite the fact that there is no single form of preparation, a report on the work done can be prepared in accordance with GOST, which defines the main criteria for scientific work. It specifies the requirements for formatting, font type and size, etc.

As for the readability of the document, here are some tips:

Try to keep no more than 5 sentences in one paragraph;

Key indicators can be highlighted in font or color;

Break up the text so that the table or graph does not take up the entire page; be sure to leave space for comments on them;

Write a clear and concise summary of the report.

These tips will help make your report easier to perceive, and therefore will initially set the reader up for a loyal attitude towards the author of the document. Imagine that you are the boss. And make the report something that would be useful and interesting for you to read.

Source: JSC "OVIONT INFORM"

1. Documents confirming the fact of submission of reports to various regulatory authorities

1.1 Exchange of electronic documents between the taxpayer and the Federal Tax Service

According to the Procedure (approved by Order of the Federal Tax Service dated November 2, 2009 No. MM-7-6/534@) for submitting reports to the Federal Tax Service in electronic form, the fact of submitting reports to the Federal Tax Service is confirmed acceptance receipt, in which the date of submission of the document is fixed based on the date specified in the electronic document "Confirmation of dispatch date", generated by a special communications operator or the tax authority itself (when sent directly to the tax authority).

The fact that the reporting was uploaded into the information database of the tax authority without errors is confirmed by an electronic document "Notice of entry". If inaccuracies are found in the reporting, the Federal Tax Service will send "Notice of clarification", upon receipt of which the taxpayer must correct the errors indicated in the notification and re-send the declaration to the Federal Tax Service. At the same time, penalties for late submission of reports are not collected, since the delivery date has already been previously recorded in the document “Confirmation of the date of dispatch.”

Table 1. Types of accompanying documents used in electronic document management with the Federal Tax Service

	Document type	Start of file name
	Information message about the authenticity issued to the representative about vesting him with the authority to perform duties to the tax authority
	Notification about clarification of tax return
	Receipt of acceptance
	Confirmation of the date of sending by the taxpayer (representative) of the declaration (calculation) in electronic form
	Notice of refusal to accept a tax return (calculation) in electronic form		Form approved By Order of the Federal Tax Service of Russia dated February 25, 2009 No. MM-7-6/85@
	Notice of entering information specified in the tax return
	Notification of receipt of electronic document(s) in electronic form

In Fig. Figure 1 shows the composition of electronic documents that participate in the exchange between the taxpayer, the special communications operator and the tax authority when submitting an income tax return.

Rice. 1. Contents of electronic documents accompanying the submission of an income tax return to the tax authority

As can be seen from Fig. 1, document flow includes two types of files:

1. An .xml file is an electronic version of a reporting document or a document confirming its dispatch, compiled in the format established by the Federal Tax Service;
2. sig file is an electronic digital signature (qualified digital signature) of the authorized person who signed the document, namely: a taxpayer, a special operator or a regulatory authority. For the convenience of linking a document file and its digital signature, the name of the latter is usually formed by adding the “.sig” extension to the document file name. Thus, a digital signature file is generated, the name of which ends in “.xml.sig”. Why “usually”, because the programs of some special operators do not do this, which makes it difficult for users and other programs to understand the purpose and connection of the generated files.

1.2. Characteristics of electronic document flow between the taxpayer and the Social Insurance Fund

The procedure for the exchange of documents in electronic form with digital signature between policyholders and the Social Insurance Fund, approved by Order No. 19 of the Social Insurance Fund dated February 12, 2010 (as amended on June 14, 2011), assumes that the document confirming the submission of Form 4-FSS is:

1. receipt of payment or
2. receipt of receipt of the calculation with errors

The date of submission of the report, which determines whether the policyholder submitted the reports on time, is recorded in the receipt itself (and not in the confirmation of the date of dispatch, since such a document is not provided for when submitting reports to the Social Insurance Fund).

If you receive a receipt with errors, the Fund recommends making corrections to Form 4-FSS (in accordance with the error protocol) and re-sending the report to the FSS gateway. In this case, the date of submission of the report will be considered the date specified in first generated receipt for the current reporting period.

The documents accompanying the submission of Form 4-FSS in electronic form include reports on errors in format and/or logical control (if any errors exist), as well as a receipt (see Table 2).

Table 2. Types of accompanying documents used in electronic document management with the Social Insurance Fund

The receipt of the Fund’s receipt of the report (with or without errors) is an encrypted and signed by an authorized person of the FSS file with the extension “.p7e”. After decrypting the receipt file, you can see that it contains an html file of the protocol for processing the 4-FSS report file and the original xml report of the policyholder. The presence of such two files in the receipt confirms that the receipt corresponds exactly to the 4-FSS report included in it.

1.3 Characteristics of electronic document flow between the taxpayer and the Pension Fund of Russia

According to the Order of the Board of the Pension Fund of October 11, 2007. No. 190r, which regulates electronic document flow with policyholders; the document confirming the fact of submitting reports to the Pension Fund of Russia is the reporting control protocol. The latter can have either a “positive” status, meaning that the reporting is considered successfully accepted, or a “negative” status, if errors were identified in the reporting to the Pension Fund of Russia, which should be corrected and the reporting sent again.

Similar to reporting to the Federal Tax Service, personalized accounting information and RSV-1 generated electronically are usually two types of files: “.xml” and “.xml.sig”.

Rice. 2. Contents of electronic documents accompanying the submission of a package of information to the Pension Fund of Russia

2. Features of storing documents confirming delivery

Having decided on the documents that confirm the fact of submitting reports to regulatory authorities, we will figure out the places of their storage/location.

So, in order. Reporting to the Federal Tax Service in electronic form can be submitted through:

1. special communications operator,
2. directly to the tax authority using a non-special operator scheme, for example, through the GNIVTs-Priem Region system (GPR scheme) or through the website of the Federal Tax Service of Russia.

In the first case, the sent reports, as well as a set of supporting documents, are transmitted through the server of a special communications operator. And some special operators may store such documents in encrypted form on the special operator’s server, for example, on the server of the Kontur-Extern system. If it is required to submit electronic reporting documents certified by the tax authority to a credit institution, auditors, competition commission or inspectors of regulatory authorities, then they must be saved to disk. This can be done using the workflow saving function. Such functions are implemented in most electronic reporting programs. This is exactly what they call “preservation of document flow” in the “Balance-2W” program and the “Kontur-Extern” system.

If the reporting is sent through the Federal Tax Service website, then the submitted reporting document and its digital signature, as well as documents confirming its submission, must be stored on the Federal Tax Service website (see Fig. 3).

Rice. 3. Reporting and accompanying documents sent through the Federal Tax Service Portal

All electronic documents exchanged between the taxpayer, the special operator (if he participates in electronic document flow) and the tax authority are usually saved in the form of files in two formats: “.xml” and “.xml.sig”. The first document is an electronic document file generated according to the established format. The second is an electronic signature under the document of an authorized person.

An Xml file can be opened using a browser, but only a specialist who understands document formats can “read” it (see example file in Fig. 4).

Rice. 4. File reporting an error in the declaration received from the Federal Tax Service

You can view files with the extension “.xml.sig” containing digital signatures in a convenient form using specialized software that allows you to check signatures on electronic documents. One such well-known program is CryptoARM - a program that provides a dialog interface for performing cryptographic operations, such as encryption and decryption, generation and verification of electronic signatures, and others.

The situation with storing reports in the Social Insurance Fund is somewhat different. Forms 4-FSS sent electronically are received at a single reception gateway for the entire country, where the receipt of their receipt, which are electronic legally significant supporting documents, is stored. If there are errors on the FSS Gateway, you can also find a protocol of format and (or) logical control errors.

Rice. 5. Displaying the status of electronic document flow with the Social Insurance Fund on the Reception Gateway

To read the receipt, the FSS invites policyholders to use the ARM.exe program, which decrypts the receipt file with the extension “.p7e”, signed by an authorized person of the FSS.

With documents confirming the submission of reports to the Pension Fund in electronic form, the situation also has its own characteristics. So, completed document flow for personalized accounting, according to the requirements of the Pension Fund, cannot be stored on the servers of special communications operators. Therefore, policyholders who use the web services of special operators to send and store documents and who wish to view at any time and, if necessary, provide to persons inspecting their activities not only the reporting to the Pension Fund of Russia, but also documents confirming its submission, must promptly save the documents on their desktop place. For this purpose, such special operators have a special function “Save all documents and signatures.”

The reporting saved on the policyholder’s workstation and the documents confirming its delivery, as mentioned earlier, also usually consists of two types of files: “.xml” and “.xml.sig” (see Fig. 2). You can view them in the same way as tax reporting using software that allows you to decrypt and verify signatures under electronic documents, for example, the CryptoARM program.

Thus, to view and securely store documents confirming the submission of reports to regulatory authorities, we recommend that companies:

1. regularly save in an electronic archive on your disk sets of electronic documents confirming the submission of reports to regulatory authorities,
2. be able to view these electronic documents using specialized programs. But for this, programs such as the above-mentioned CryptoArm and ARM.exe are not very convenient. CryptoArm, being universal, does not allow you to view xml reports in an accountant-readable form, and ARM.exe is intended only for working with 4-FSS calculations.

3. Software for storing and viewing documents confirming the submission of reports

To work with the archive of electronic documents, the OVIONT INFORM company has developed the program “Balance-2: Viewing electronic documents”, which allows you to view electronic documents prepared in accordance with the requirements of the Federal Tax Service, the Pension Fund of Russia and the Social Insurance Fund of Russia and document file formats for transmitting them electronically .

The program allows you to view:

• list of documents confirming the fact of submission of reports to the regulatory authority (Fig.),

Rice. 6. Main window of the program “Balance-2: Viewing electronic documents”

• an electronic reporting document submitted to the regulatory authority, including the Federal Tax Service, the Social Insurance Fund and the Pension Fund of Russia (Fig. 7),

Rice. 7. Electronic reporting document

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• information about the person who signed it and the certificate of his electronic digital signature (Fig. 8),

Rice. 8. View information about digital signature and certificate

• information about sending the document to the regulatory authority,
• information about the person who received the document and the certificate of his electronic digital signature,
• documents confirming the shipment and their delivery between the sender and the recipient, including receipts of receipt, control protocols, notifications about entering electronic documents into the database, as well as digital signatures of authorized persons of regulatory authorities (Fig. 9).

Rice. 9. Viewing the notification of receipt of the declaration from the tax authority

The program will be useful not only for persons preparing and accepting reports in accordance with the requirements of the law, that is, taxpayers and regulatory authorities - the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund, but also for persons wishing to exchange electronic documents at will, for example, credit institutions accepting borrowers' reports in electronic form, to their clients, auditors, and heads of financial departments.

The “Balance-2: Viewing electronic documents” program can be used by users not only of the “Balance-2W” program, but of other electronic reporting programs and by subscribers of any specialized telecom operators.

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Proper record keeping is important for any organization, as it allows you to competently engage in your core business and not be afraid of tax and other audits. Reporting documents are prepared in various types and forms. The types of documentation differ depending on the type of company, its type of activity and many other factors.

General concept

The reporting document reflects a set of indicators with the company's performance results for the selected period. The reporting may contain tables with accounting, statistical and other data. A report is the result of work on recording information.

Reporting documents can be classified by types, periods, volume of data, and degree of generalization.

Varieties

By type, reporting is divided into:

• accounting;
• statistical;
• operational.

Accounting- this is systematized data about the organization’s property, its finances, and work results. Reporting accounting documents are prepared based on accounting information.

Statistical prepared for accounting and operational records.

Operational reporting is prepared based on operational materials for certain time intervals - a week, a month, a decade, and so on. This information helps guide the organization's workflow.

The regularity of preparation of reporting documents can be:

• intra-annual - for a day, five days, ten days, month, quarter, six months.
• annual is a summary for the year.

Intra-annual statistical reporting is current, and accounting reporting is interim.

The degree of generalization of information in reporting may vary. Depending on this indicator, reports are:

• primary - they are compiled directly by the organization;
• consolidated - prepared by higher institutions.

Any reporting must provide reliable data on the organization’s activities, its financial position, performance results, and any changes in this information.

Appearance and content

The forms of reporting documents are approved by state regulations.

Each company maintains internal reporting, which provides information on the implementation of plans and instructions from management. These reports are prepared by specialists from various departments of the company and provided to management. Such documentation may be called a report or certificate.

Reports within institutions are made in any form. They are submitted on paper sheets or on the organization’s letterhead.

The following data is required in the report:

The text of the report contains complete information about the work performed and the analysis of the results of activities. Conclusions are drawn and, if necessary, proposals are made. Explanatory notes are often included with reports. The date of the report must be consistent with supervisor approval.

Business trips

A separate type of reporting is reporting documents for hotel accommodation in cases of professional business trips of specialists.

Business travel expenses include expenses for renting a hotel room. According to legal requirements, the company is obliged to reimburse the employee for all expenses for paying for a hotel room.

An employee returning from a business trip provides one of these documents:

• check;
• receipt.

Which of these documents will be the most accurate and will not raise questions from the tax authorities?

If the hotel does not use cash register equipment, then the hotel employee must fill out a special form. It can be called differently: receipt, check, voucher.

Requirements for forms

Each hotel has its own form, but designed according to approved requirements. Reporting documents for accommodation meet the following requirements:

• the report contains details of its number, series, address, TIN, stamp);
• the form itself is produced in a printing house or using automated systems that are protected from unauthorized access and store information for five years;
• The document is assigned a number and series.

If an employee presents a document that does not meet the approved requirements, and the company accepts and processes it, if claims arise from tax officials, the organization will be able to defend its costs in court.

If the hotel has a cash desk

Hotels usually have cash register equipment. Then the reporting documents for accommodation are not filled out, and the employee is given a cash receipt. It is he who speaks about the fact of registration and payment for a hotel room.

The check may be accompanied by an invoice or other document providing information about the registration of a certain employee.

If an employee was given a cash receipt order instead of a check, in such a situation tax specialists may have problems when preparing reports. Of course, a company can defend its interests in court, but this procedure is not very simple.

Receipts for PKO are also provided as reporting documents for hotel stays. They are also accepted and usually do not raise unnecessary questions. Receipts are considered official documents that certify that money has been accepted by the hotel administration.

In case of lack of documents

There are also situations when an employee does not provide a single document. Then the accountant requests from the hotel a certificate of residence of a specific person. And the company itself should have information about the period of travel of this employee.

Such nuances can lead to disputes with tax officials, which are usually resolved in court in favor of the organization.

Situations of failure to provide documents may be explained by the fact that the employee did not live in a hotel, but in a rented apartment. In this case, the company pays the costs of renting housing, the employee does not incur any expenses, which means they are not compensated.

Accountants often ask the question - how then to take into account costs for taxation? When taxing its profits, a company may indicate expenses incurred for renting housing, but only for the period when its employee actually lived in it. Costs in all other periods will be considered unreasonable expenses and will not be accepted by tax authorities.

Preparation of reporting documents is an important and responsible moment in the activities of any organization. As a rule, this is done by accounting employees or heads of structural departments of the company. If difficulties arise, you can use the services of third-party companies.