What is a reconciliation act in accounting. The act of reconciliation of mutual settlements

A successful business involves cooperation with a large number of people with whom cash settlements are regularly made. A considerable share is also occupied by settlements with the state - for taxes and insurance premiums. All these monetary relations require careful control, and the easiest way to carry it out is through regular.

How to read the act of reconciliation

Purpose of signing

Sample act of disagreement

The act of disagreement is signed by the same person who signs the main reconciliation acts. Copies of documents confirming the disagreement must be attached to it.

Varieties of such a document

The most common

The most common types of reconciliation acts include:

The act of reconciliation with the supplier. Contains transactions recorded on account 60. The debit reflects all payments made to the address of the supplier, and the amount of product deliveries is reflected on the credit.
The act of reconciliation with the buyer. In this case, accounting is kept on account 62. The amounts of shipments are recorded on the debit, and the payments transferred by the buyers are recorded on the credit.
Certificate of reconciliation of work performed. It is drawn up according to the general rules, only instead of the amounts of product deliveries, it reflects the amounts according to the acts of work performed.
Group act of reconciliation. It is a set of reconciliation acts for all existing counterparties of the company. It is formed due to the installation of a special extension to the accounting program. This method of forming acts is especially convenient at the end of the reporting period, when it is necessary to take an inventory of the entire volume of calculations.
Zero act of reconciliation. A distinctive feature is the zero balance at the end of the period considered in the document.
. It is drawn up in the same way as acts for any other services. When the document is generated by the lessor, the debit will show the rental amounts according to the invoices issued, and the payments transferred by the tenant will be credited.

Reconciliation acts are also classified depending on the status of the counterparty - or an individual. Moreover, not only can act as an individual, but also ordinary citizens with whom the company has any settlements. Such an act is formed according to general rules, as in the case of reconciliation with organizations. The Company does not have the right to refuse to provide an individual with a reconciliation report if it was requested by him.

A documented reconciliation of settlements with a partner is an important element of commercial activity, which, in addition to periodically structuring obligations under an agreement, can strengthen the position of a creditor in court. In this article, we will talk about the intricacies of drawing up such a document and the pitfalls at the junction and actions in the legal field.

What is an act of reconciliation?

Reconciliation of settlements with a counterparty can be made under any of the existing agreements or in general - for a certain period of relationship with one of the partners. The legislation does not provide for the obligatory application of the act of reconciliation of mutual settlements when fulfilling obligations, but such documents are very popular in the workflow of business entities.

Reconciliation of settlements and its execution in the form of a separate document is a useful action, which, firstly, will visually present the state of settlements between partners, prevent errors in accounting and tax accounting, and secondly, will identify debt and document its presence.

Formally, the reconciliation act is an accounting document, but its unified form does not exist. In this connection, the act of reconciliation of mutual settlements can be drawn up in free form, but must necessarily contain the following information:

Name;
the period of reconciliation of mutual settlements;
details of the participants in legal relations who carry out the reconciliation of settlements;
links to the contract, primary documents (waybills, acts, payment orders, etc.);
the amount of each transaction;
closing balance indicating the obligated person (debtor) based on the reconciliation results;
signatures of the parties.

A distinctive feature of the described document is that each of the partners fills in information about obligations and their fulfillment according to their own data, as a result, in the reconciliation report, you can see both positions or the fact that the parties do not argue over amounts.

Of course, the absence of any of the above elements does not invalidate the reconciliation (with the exception of signatures of authorized persons). However, the set of information in the document should perform the main function - to show the status of settlements under the contract (contracts) for a certain period in the context of individual actions of the parties.

The reconciliation act is drawn up in two copies for each of the parties and signed by authorized persons with affixing seals. It should be borne in mind that the signing of the document by the chief accountants (accountants) of organizations may not be accepted in court if they do not have a formalized power of attorney.

The reconciliation act is the basis for a new limitation period.

The general limitation period for monetary obligations, that is, the period during which you can apply to the court for protection, is 3 years. It begins to be calculated from the moment when the obligation must be fulfilled.

The act of reconciliation of mutual settlements is a very important document in the event of a dispute about the fulfillment of obligations between the parties, especially when calculating the limitation period, since it is regarded as one of the documents fixing the recognition of the debt by the guilty party.

Firstly, the moment of signing the act of reconciliation of mutual settlements interrupts the course of the limitation period, which begins to be calculated anew.

Secondly, if the limitation period has passed, and the creditor has not applied to the court, the signing of an act of reconciliation of mutual settlements, as well as another document recognizing the debt, indicates that the limitation period has begun anew.

In what cases the act of reconciliation will not help.

Despite its versatility, the reconciliation act is not a magic wand that can confirm the presence in the following cases:

if there is no information about the grounds for the debt, it may be difficult to prove in court that the defendant recognized the debt under a specific agreement;
the act of reconciliation cannot be the only evidence of debt in the absence of primary documents confirming the fulfillment of obligations by the creditor (waybills, acts, invoices, etc.);
the presence of disagreements between the parties in the calculations or the absence of the signature of one of the counterparties deprives the act of reconciliation of probative value;
the signing of a reconciliation act by unauthorized persons cannot indicate the recognition of a debt.

There is no direct answer to this question in the current legislation, however, based on the practice itself, several reasons can be named at once why an accountant should not neglect this event. We propose to start with the essence of assets and liabilities for which reconciliation is carried out with counterparties, and then move on to the event itself and its consequences for accounting and tax accounting.

A few words about "receivables" and "creditors" from the standpoint of law

Any debt in the course of entrepreneurial activity is associated with the acceptance of certain obligations by persons: to take some action or to refrain from it. By concluding an agreement, each of the parties acts not only as a debtor, but also as a creditor, who has the right to demand a counter action from the other party. Obligations may arise both from a contract and for other reasons, for example, as a result of causing harm (clause 2, article 307 of the Civil Code of the Russian Federation).

Accounts receivable gives the organization the right to claim against third parties for obligations that they have not fulfilled, and accounts payable, on the contrary, imposes on it the obligation to fulfill its own obligations. The table on the page provides examples of "receivables" and "creditors" that may be on the balance sheet of autonomous institutions.

As a general rule, obligations that have arisen are terminated by their execution. If this is not possible, the obligation can be terminated:

by agreement of the parties - by the execution of the compensation, replacement by another obligation (novation);

by decision of one party - debt forgiveness, set-off of a counter homogeneous claim;
due to circumstances beyond the control of the parties - due to the impossibility of fulfilling the obligation, on the basis of an act of a state body and due to the liquidation of a legal entity.

Types of AC debt

Accounts receivable

Creditor

- advances given to suppliers and contractors;

Debt of the company's personnel on accountable amounts, received loans (loans);

Amounts of losses and shortages not repaid by the perpetrators;

Amounts of overpayment on taxes and fees

- debts to suppliers and contractors;

Advances received from buyers;

Liabilities for settlements with the budget and funds for taxes and fees;

Debt to staff for wages;

Debts to other counterparties

In addition, the debt can be sold or transferred to another person with the consent of the latter. The accountant needs to pay attention to all cases, in each of which the termination of the obligation is the basis for writing it off the register.

If none of these cases has occurred, and the obligation has not been fulfilled, then the debt can be written off after the expiration of the limitation period, which is established by the Civil Code and is three years. Its beginning is determined by the deadline for fulfilling obligations, which is indicated at the conclusion of the contract (clause 2, article 200 of the Civil Code of the Russian Federation). If the date of fulfillment of obligations is not specified in the contract, it is necessary to proceed from a reasonable period after which the debtor is given seven days to fulfill the claim made by the creditor (Article 314 of the Civil Code of the Russian Federation).

It would be a mistake to assume that after the expiration of the limitation period, the creditor cannot demand the performance of the obligation (after all, the limitation period does not terminate it). The creditor has such a right, but it can only be exercised out of court. In this case, the chances of recovering the debt are much less. Therefore, the creditor needs to take measures to collect the debt before the expiration of the limitation period.

The debtor may be sent a claim, an act of reconciliation of settlements and other documents. If after that the debtor pays the debt in full or in part, sends a letter of deferred payment or performs other actions indicating the recognition of the debt, then the limitation period is interrupted and then begins anew (Article 203 of the Civil Code of the Russian Federation). The same can be said about the signing of a reconciliation act by a negligent debtor. After its signing, the limitation period begins to run anew, and the time that has elapsed before the specified break is not included in the new limitation period.

Based on all of the above, on the basis of the expiration of the limitation period, the accountant has the right to write off the amount of receivables in accounting and tax accounting no earlier than three years from the date of the last reconciliation of this debt (Letter of the Ministry of Finance of the Russian Federation dated July 10, 2015 No. 03-03-06 /39756). A similar conclusion is also true in terms of accounts payable, which the tax authorities may require to be included in other income. Meanwhile, in the absence of reconciliation acts and primary documents, it is impossible to draw a conclusion about the period of indebtedness and the start date of the limitation period (Resolution of the FAS UO dated November 25, 2010 No. Ф09-7954 / 10-С2). Note: the conclusion was made in order to apply accounting and tax legislation, mainly based on the provisions of civil law.

How to reconcile accounts?

Unfortunately, there are few indications in the regulations for this event. We would single out reconciliation as part of the inventory, which is regulated by the Guidelines for the inventory of property and financial obligations (hereinafter - the Guidelines). It follows from them that the main purpose of the inventory of calculations is to confirm the reliability of accounting for debts and obligations, to establish the timing of their occurrence and repayment. To do this, the validity of the amounts of debts for settlements with suppliers and customers, the budget and extra-budgetary funds, employees and accountable persons, other debtors and creditors is checked. The inventory commission, through documentary verification, must also establish the correctness and validity of the amounts of receivables, accounts payable and depositor debts, including the amounts of accounts receivable and payables for which the limitation period has expired.

During the inventory, the presence of accounts payable and receivable must be confirmed by documents, for example:

an agreement with a supplier or customer;

an act of acceptance and transfer of work performed, services rendered, an invoice for the shipment of material assets;
other, in particular, payment documents for the transfer of an advance to a supplier who has not fulfilled its obligations, an act of debt reconciliation.

In the process of inventory, reconciliation acts are drawn up, in which data on the status of settlements are entered. The amounts reflected in the act are verified with accounting data. After that, an inventory act is drawn up for all calculations, which indicates the identified discrepancies and the amounts of overdue accounts payable and receivable. However, the named document is not the basis for making appropriate changes to the accounting, because the final decision on the results of the inventory is made by the head (clause 5.4 of the Guidelines). Therefore, the accountant has the right to make appropriate changes to accounting only after the order of the head is issued based on the results of the inventory.

Is the act of reconciliation a primary document?

For an answer, we turn to Instruction No. 157n. The document states that primary accounting documents received as a result of internal control of the committed facts of economic life for registration of the data contained in them in accounting registers are accepted for accounting. That is, the "primary" confirms the transaction, which leads to a change in data on the assets and liabilities, income and expenses of the institution. By itself, the act of reconciliation of settlements does not indicate the commission of such an operation that changes the financial position of the parties conducting the reconciliation. Therefore, the accountant does not have an obligation to reflect accounting entries on its basis. The fact that the act of reconciliation of settlements does not belong to primary documents is also confirmed by the list of mandatory details of such documents, given in paragraph 7 of Instruction No. 157n.

It is problematic to establish the content of the fact of economic life and the value of its natural and (or) monetary measurement (with indication of units of measurement) for the reconciliation act, since it reflects calculations for several business transactions that must be confirmed by their separate “primary”. The reconciliation act, in its essence, is more like a generalized accounting register compiled by two parties. It is not for nothing that the list of forms of accounting documentation used by state and municipal institutions (Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n) does not contain an act of reconciliation of calculations, which only confirms our position.

By virtue of the provisions of Art. 9 of the Federal Law of 06.12.2011 No. 402-FZ “On Accounting”, the act of reconciliation of mutual settlements is not a primary accounting document and does not apply to accounting documents (Letter of Rosprirodnadzor dated 17.02.2015 No. OD-06‑01‑26/2389) .

Let us give examples from arbitration practice. In the Decree of the AC VVO of July 18, 2016 No. F01-2768 / 2016, the dispute on the collection of debt for the goods sold was considered. However, the materials of the case did not confirm the occurrence of such a debt. The waybills are not signed by the defendant (and, as a result, are not properly executed); no other documents evidencing the delivery (movement) of goods according to the specified waybills were presented. A unilateral act of reconciliation of mutual settlements without primary documents confirming the delivery of goods does not prove receipt of this goods.

Similar conclusions were made in the Resolution of the Fourth Arbitration Court of Appeal dated January 14, 2013 No. А19-11729/2012. From the act of inventory of settlements with buyers, certificates of accounts payable, sales books, transcripts of receivables and payables, it is impossible to establish the dates of occurrence of obligations. References to invoices (which are documents required for tax accounting when calculating VAT) in the absence of primary documents do not confirm the dates of the actual sale of goods (performance of work, provision of services).

This means that the document in question is not primary, serving as the basis for reflecting a business transaction in the accounting of an autonomous institution. Nevertheless, this is the paper that serves to carry out the "accounting" procedure, during which unaccounted for or incorrectly reflected deliveries (payments) are found. Primary documents confirming them are compiled (corrected), while the reconciliation report only revealed shortcomings in the dispatch and execution of transactions.

What does the act of reconciliation look like?

Due to the fact that the act of reconciliation of settlements with counterparties does not apply to primary documents, the accountant has the right to draw it up in any form with details convenient for himself. As a rule, their set is minimal, which is proved by the ready-made documents provided in many software and applied products - reconciliation acts. They include data on the counterparty with which the reconciliation is carried out, as well as dates, numbers of primary documents confirming the performance of business transactions, including the amounts for which they were carried out when the parties to the transaction made.

Below we show one of the options for issuing an act of reconciliation of settlements:

Act of reconciliation

mutual settlements
for the period from 08/01/2016 to 08/31/2016
between AU "Center for Social Services"
and LLC "Commercial Enterprise"
under the contract dated 01.02.2016 No. 10

The Autonomous Institution "Center for Social Services", hereinafter referred to as the Buyer, represented by the head Ivanov A. S., acting on the basis of the Charter, and the Limited Liability Company "Commercial Enterprise", hereinafter referred to as the Supplier, represented by the director Petrov M. V. , acting on the basis of the Charter, have drawn up this act of reconciliation of settlements to the supply agreement dated 01.02.2016 No. 10 as follows.

According to the Buyer, rub.				According to the Supplier, rub.
the date	Document	Debit	Credit	the date	Document	Debit	Credit
*Opening balance*				*Opening balance*
	Payment order				Payment order
	Payment order				Payment order
					invoice
*Final balance*				*Final balance*

There is a discrepancy between the credentials of the Supplier and the Buyer. The amount of debt under the contract, available as of 01.09.2016 and equal to 80,000 rubles. (eighty thousand rubles), confirmed only by Commercial Enterprise LLC.

In the presented example, we intentionally reflected the discrepancy between the data of the supplier and the buyer in order to understand the further course of action of the parties.

What are the steps after signing the reconciliation act?

Obviously, the answer depends on how “accurately” the partners checked. If there are no discrepancies, then both parties can do nothing and forget about reconciliation until the next time. If the data of the parties do not converge, you need to find the reason and the one who made the mistake. Let us turn to the reconciliation act presented above: with a high probability, the discrepancy was made due to the fault of the AC, and not the accountant, but the persons who received the supplier's goods, but did not transfer the documents to the accounting department. Without them, the business transaction (shipment) cannot be reflected, and therefore the obligation to pay for the delivered goods corresponding to the shipment is not shown.

In such a situation, the AC accountant needs to receive from a colleague from the LLC documents that did not reach earlier for the shipment of goods that took place and reflect this business transaction in accounting on their basis. After that, a new reconciliation act should be generated in the program and sent to the partner for approval. If there are no discrepancies, the reconciliation can be considered completed, and the obligations - reconciled. But it is possible that AC may not confirm the shipment and posting of goods if, for example, they turned out to be of poor quality. Then the act is signed with disagreements, which are resolved in a claim procedure (before trial or in court). After the disagreement is resolved, the party that lost the dispute makes changes to its accounting based on the data that are confirmed and justified by the party that won the dispute.

Where else can a reconciliation act come in handy?

It turns out that it can help not only restore settlements with the counterparty, but also justify and correctly calculate penalties in case the partner fails to fulfill its obligations. Recall that according to paragraph 1 of Art. 330 of the Civil Code of the Russian Federation a penalty (fine, penalty interest) is a sum of money determined by law or contract, which the debtor is obliged to pay to the creditor in case of non-performance or improper performance of the obligation, in particular in case of delay in performance.

The date of receipt of income in the form of fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as in the form of compensation for losses (damage) is the date of their recognition by the debtor or the date of entry into force of the court decision. If the creditor takes into account these amounts as of the date of their recognition by the borrower, a document indicating that the debtor recognizes the obligation to pay the creditor in full or in a smaller amount of fines, penalties, other sanctions for violation of contractual obligations may be a bilateral act signed by the parties (agreement on termination agreements, reconciliation act, etc.) (letters of the Federal Tax Service of the Russian Federation dated 10.01.2014 No. GD-4-3 / [email protected], Ministry of Finance of the Russian Federation dated October 30, 2014 No. 03‑03‑06 / 1/54946).

In the absence of a signed act of reconciliation or full or partial actual payment to the creditor of the amounts of sanctions, indicating that the debtor recognizes the obligation to pay fines, penalties, other sanctions, there are no grounds for recognizing the corresponding amounts as part of the creditor's income (Letter of the Federal Tax Service of the Russian Federation dated June 23, 2016 No. SD -4-3/ [email protected]). Consequently, the debtor in such a situation may make claims on the correctness of the calculation and application of penalties.

So, we have considered several situations in which the act of reconciliation of calculations may come in handy. We recommend that you carry out not selective, but periodic reconciliation (for example, once a month or once a quarter). This will help not to delay the identification of errors in the calculations and correct them in a timely manner, without bringing the case to extrajudicial or judicial proceedings. A fundamental failure to reconcile settlements can lead to unreliability of information on receivables and payables in the accounting and reporting of autonomous institutions. That is why we advise the accountant to check the calculations with partners, which will help to conduct business activities within the framework of trusting, mutually beneficial cooperation.

The status of mutual settlements between partners is confirmed by such a document as an act of reconciliation. This document is recognized as relevant and correct only if it is properly executed. How to fill out an act of reconciliation of mutual settlements correctly?

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The act of reconciliation of mutual settlements is not among the primary documents. However, it becomes additional evidence of the existence of debt in the event of going to court.

In addition, by signing the act, the limitation period is increased, that is, the date of signing the act is considered its beginning.

For this reason, the reconciliation act is not just a formality, but a real instrument of legal influence on partners. Of course, subject to proper filling. How to fill out a sample reconciliation act?

Highlights

In the process of cooperation between the two organizations, mutual settlements are expected. One side delivers goods or works, and the other pays for the values received.

Moreover, each completed business transaction is confirmed by primary documentation. This is the basis for accounting.

But no one is immune from the occurrence of an error, and the presence of it can significantly distort accounting. Accounting discrepancies in partner organizations may result in debts or unrecorded payments.

Timely identification of accounting errors in the cooperation of two business entities allows.

Guided by the specified data of one organization, another enterprise compares its own accounting with them and identifies discrepancies.

If there are any, the correctness of the primary documentation is checked. Due to this, errors are detected in time, and the reliability of accounting is ensured.

What it is

An act of reconciliation of mutual settlements is a document that shows the settlements of two organizations in a certain period. The information specified in the act by one organization must match the data of the counterparty organization.

If discrepancies are identified, information about them is recorded in the same document. The current legislation does not provide for an established form of the act.

The organization independently develops the format of the document, approving it as part of the . The signing of the act by the counterparty means its recognition that there is a debt, if any.

It is important that the act of reconciliation has an impact on the operation of the statute of limitations. This is equal to three years from the date of execution of primary documents upon the completion of the economic operation. But the signing of the reconciliation act interrupts the statute of limitations and its countdown begins anew.

The use of the act of reconciliation of mutual settlements between organizations prevents the occurrence of errors in accounting and tax reporting.

But the document must be drawn up taking into account certain requirements. In particular, there must be details that determine the participating parties, a specific reconciliation period, completed transactions and settlements.

Although a unified form of the reconciliation act is not provided, it is advisable to have in the document such details as:

document's name;
names of the parties;
date of signing the act;
reconciliation period;
links to primary documents on performed operations;
the amount of settlements in monetary terms;
closing balance;
signatures and seals of the parties.

Like any document, the reconciliation act is signed. The head of the organization and the accountant put their signature on the document.

It is important that even the chief accountant without the right of the first signature cannot represent the organization. The document receives legal force only if the signature of the chief executive is present.

What is its role

When drawing up an act of reconciliation of mutual settlements, it is necessary to check several accounts:

income calculations;
settlements on issued;
shortage settlements;
settlements on accepted obligations.

If there are no property disputes between organizations, then reconciliation may be purely technical in nature.

Reconciliation can be carried out both within the framework of one contract or, and according to the general state of commercial relations between partners in a certain period.

Regular drawing up of a reconciliation report is required with constant cooperation. In this case, a partner can be a supplier of goods or a recipient, a state fund, a taxpayer, two divisions of one corporation, etc.

In addition, the basis for creating an act of reconciliation of mutual settlements can be:

the possibility of obtaining deferred payments;
the presence of a large number of positions in the assortment of the company;
the presence of expensive goods in the list of sold;
implementation of inventory according to calculations;
the need for confirmation of settlements before higher authorities.

The frequency of drawing up a reconciliation report is determined by the interacting parties. The document can be drawn up once a month, half a year, a year or with a longer interval.

But in any case, the content of the act should include all operations performed in the selected period. How to conduct reconciliation correctly?

Checking the calculations is carried out for one article - the name of the goods, a separate delivery, a specific contract. It is convenient to reconcile during the annual inventory.

If any discrepancies are found, you must immediately draw up a reconciliation report and send it to the counterparty.

But it happens that the identified debt cannot be repaid, because the counterparty went bankrupt during the year. Therefore, reconciliation is necessary as often as possible.

Current regulations

According to the act of reconciliation of mutual settlements, organizations develop independently, since this document is not among the primary documentation.

This position is also confirmed. At the same time, the act of reconciliation of mutual settlements may be recognized as a legal document in the process of claim proceedings.

In particular, this document serves as confirmation of the counterparty's debt. And besides, it becomes the basis for interrupting the flow of the limitation period, which is counted from the moment the act is signed.

But in order to be recognized as the legal legality of a document, it must have a certain form.

The presence of certain details is not regulated by law, but the signature of the head of the organization is a mandatory requirement.

How to draw up an act of reconciliation

Registration of the reconciliation act for mutual settlements is carried out in any form. The document is compiled by the accounting department of the organization that initiated the audit, and any of the parties can be such.

The completed act in duplicate is sent to the counterparty. They reconcile the specified data with their own accounting. If the counterparty agrees with the information displayed in the act, they are signed and sealed.

A certified copy is returned to the initiator. The data of the act is checked for compliance. Information about mutual settlements must match exactly. The slightest discrepancies are recorded at the end of the document by means of a record.

For example, “According to LLC 1, as of October 30, 2015, the debt of LLC 2 is ten thousand rubles, according to the accounting of LLC 2, the debt to LLC 1 is equal to” five thousand rubles ”and supporting data is provided with reference to primary documents .

Important! If the reconciliation act is signed only by the accountants of organizations, then such a document matters only in the internal document flow between organizations.

The document is taken into account by the courts only if the signature of the head is present.

Compilation procedure

There is no single sample of the act of reconciliation. However, there are certain requirements that the document must comply with.

Thus, the following aspects must be fulfilled:

It is highly desirable when drawing up a reconciliation act to follow the rules for issuing primary documentation. This refers to the presence of mandatory details of the primary documentation.

The list of those is defined. As for the form of the document, it can be arbitrary. But the practice of application has determined the most convenient format.

Usually the document consists of two parts - introductory, containing the main details and the main one, which presents data for a certain period.

Often a reconciliation act is created in the form of a list of documents in chronological order. But you can also specify the nature of the action, for example, the transfer of funds, the purchase of goods, the sale of valuables.

How to do a manual reconciliation? An example of creating an act can be represented as follows. At the beginning, the following data is indicated:

Document's name.
Date of drawing up the act and its individual number.
The name of the organization that compiled the document.
The name of the counterparty.
The period for which reconciliation is carried out (beginning and end).

The amounts transferred or received for each fact of cooperation are indicated. Moreover, each indicator is confirmed by a reference to the primary document (invoice, check, etc.).

For display in the table, the data displayed on debit and credit accounts are taken. In the final part of the table, the total debit and credit turnover is calculated and the final balance is displayed. At the end of the act, the results of the reconciliation should be entered.

If there is a debt, a record is made approximately like this: “According to the organization, on such and such a date, a debt was revealed on the part of the counterparty in favor of the organization when checking operations for such and such a period in the amount of ___”.

In the absence of debt, the value "0.00 rubles" is written. The finished act is sent to the counterparty for verification. If there are no discrepancies, the document is signed by the accountant of the counterparty organization and returned to the initiator of the reconciliation.

How to do it electronically

You can create an act of reconciliation of mutual settlements using the 1C program. The supplier organization uses the "Sale" menu for this, and the buying organization uses the "Purchase" menu.

In favorite menu	The section "Settlements with counterparties" is selected
A new document is added	The act of reconciliation of mutual settlements by clicking the "Create" button
The opened document shows	the counterparty for which the reconciliation of settlements is carried out; settlement currency; delivery/purchase agreement number
The next step is to complete the document	Manually or using the "Fill in" button, data about your own organization is entered, including the "Debit" and "Credit" columns. Similarly, information about the counterparty is filled in. Then the current accounts to be reconciled are indicated. At the end, information about the responsible persons is indicated.
The completed document is printed and sent to the counterparty	You can send the reconciliation certificate electronically
After the reconciliation is completed and the act is signed by the parties	You should put a corresponding checkmark on the document that the reconciliation is agreed

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Reconciliation Act- This is a document that shows the calculations of two organizations for a certain period. Since currently the current legislation does not provide for an official form of the act of reconciliation of settlements with suppliers, the organization, if necessary, can develop its own form of the act of reconciliation.
The data specified in the act of the organization initiating the reconciliation must fully match the data of the counterparty organization. At the end of the document, information about the existing discrepancies, if any, should be recorded.

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How to fill out the act of reconciliation

The reconciliation act is drawn up in any form by the accounting department in two copies, on which the seal and signatures of the chief accountant and the head of the organization are affixed. Both copies are sent to the counterparty, who, in turn, compares the data from the act with the information he has. If the counterparty agrees with the data specified in the act, he puts a seal, signatures and returns one copy back to the organization.

The act indicates its serial number, the period for which the reconciliation is made, as well as the names of the organizations between which the act is drawn up. The tabular part of the act indicates the numbers and dates of primary documents that confirm the supply and payment for goods and services (invoices, payment orders, etc.).

The reconciliation act can be drawn up for commercial transactions for the period specified by the organization initiating the reconciliation. Information from the act is verified according to invoices.

The information on mutual settlements specified in the act of one of the organizations must exactly match the information of the second organization (counterparty). If discrepancies are found, then information about them is recorded at the end of the document, for example: “According to LLC Organization-1, as of September 30, 2012, the debt of Organization-2 LLC is 50,000 rubles.”

Note! The reconciliation act can be signed only by chief accountants only if there are no disagreements between organizations regarding mutual settlements. However, when applying to the court, a document without the signature of the head of the organization will be considered invalid.

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