Question

Регистрация явлений и операций, не отраженных первичной документацией в момент их совершения.

Answer 1

Выявленные при инвентаризации расхождения фактического наличия имущества с данными бухгалтерского учета регулируются в соответствии с Положением о бухгалтерском учете и отчетности в Российской Федерации в следующем порядке:

- излишек имущества приходуется по рыночной стоимости на дату проведения инвентаризации, и соответствующая сумма зачисляется на финансовые результаты хлебопекарного предприятия;
- недостача имущества и его порча в пределах норм естественной убыли относятся на издержки производства, сверх норм - на счет виновных лиц. Если виновные лица не установлены или суд отказал во взыскании убытков с них, то убытки от недостачи имущества и его порчи списываются на финансовые результаты организации.

Answer 2

Registration of Events and Operations Not Reflected in Primary Documentation

The registration of events and operations that are not reflected in primary documentation refers to the process of recording and documenting activities or transactions that were not originally captured or documented at the time they occurred. This can include various types of events or operations that were not initially recorded in the primary documentation, such as financial transactions, business activities, or other significant events.

Registration of events and operations involves the retrospective recording and documentation of these activities to ensure that they are properly accounted for and included in the relevant records. This process is typically carried out to maintain accurate and complete records, comply with legal and regulatory requirements, and provide a comprehensive view of the organization's activities.

The reasons for the registration of events and operations not reflected in primary documentation can vary. Some common reasons include:

1. Missed or overlooked documentation: In some cases, certain events or operations may have been missed or overlooked during the initial documentation process. This could be due to human error, oversight, or other factors that prevented the timely recording of the activity.

2. Delayed recording: There may be instances where events or operations were not recorded in real-time but were later identified and documented. This can occur when there is a time lag between the occurrence of the event and its subsequent documentation.

3. Reconciliation or correction: In certain situations, the registration of events and operations not reflected in primary documentation may be necessary to reconcile discrepancies or correct errors in the existing records. This could involve identifying and rectifying inaccuracies, omissions, or inconsistencies in the primary documentation.

4. Audit or investigation: The registration of events and operations may also be prompted by an audit or investigation, where additional information or evidence is discovered that requires retrospective documentation. This ensures that all relevant information is captured and considered during the audit or investigation process.

It is important to note that the registration of events and operations not reflected in primary documentation should be done in a systematic and controlled manner. Organizations typically have established procedures and guidelines for this process to ensure accuracy, reliability, and compliance with applicable regulations.