Letter of disagreement on the act of reconciliation. Sample cover letter for reconciliation report. Signatures and contact information

The order in the accounting department ensures the stable position of the company, eliminates financial risks from and uncomfortable questions from the tax authorities. , which confirm the correctness, must be obtained not only from business entities, but also from government agencies. Often in the practice of organizations there is a lack of a reconciliation act. This not only hinders the formation of an appropriate case and a planned inventory by the profile commission. In some cases, the lack of written confirmation of the verification of the reflection of data in the accounts of counterparties makes it difficult to recover debts in court.

The reconciliation act is traditionally included in the package of documents that are required to file a claim. In the latter case, opponents, sensing the approaching problems, deliberately ignore the need to work out the sent reconciliation act. This is a common practice, only accounting must work. To do this, the financial service specialist forms a written request with a request to either work out the document in the form of the initiator, or withdraw their data to verify the accuracy of the accounting.

What is a letter on the provision of a reconciliation act

The exchange of written appeals is an integral element of business ethics. Whether it is a company or, each of these entities that seeks to conclude contracts is obliged to comply with the norms of civil law. Negligence in conducting external correspondence threatens to nullify business relations. Also low level paperwork entails risks when defending one's rights in courts.

A letter on the provision of a reconciliation act, despite the lack of a specific form, is a necessary document. It is necessary for cases when there are no (did not return) reconciliation acts in the organization for certain counterparties. If, for example, unconditional delivery channels have been invented for invoices today, then for inventory documents that do not have an industry-wide form, there are no such possibilities yet. With a certain degree of certainty, it can be argued that it is a letter on the provision of a reconciliation act that can replace the last document in an accounting case, including a judicial one.

Reconciliation Request

Essence and concept

The essence of such a document is in writing. This is a request made according to the rules of record keeping. The letter is best drawn up on the letterhead of the organization and (by the person replacing him by order).

This is done not according to tradition, but solely because it is the leader who has the right to correspond in the organization. In addition, by signing such a request, the accountant will once again remind you of the low state of discipline of specific counterparties.

Norms

The application of a specific provision of the Law for written requests depends on two parameters:

The essence of the request. for already prepared acts. In this case, the form of the request and its content are determined solely by the regulatory documents that the company is guided by in accordance with its profile and jurisdiction;
Destination, in some cases determines the application of a particular regulatory document. For example, if an organization or to, one should be guided by the provisions (letters, clarifications of the relevant department), since in this case specially developed forms of requests and reconciliation acts can be applied, respectively.

Obligation to provide

Responsibility for the formation of a response to a letter on the provision of a reconciliation act is determined by the standards established for addressees.

So, at the tax authority there is such an obligation to send an act within 10 days (in fact, the answer comes through communication channels within a day).
If the matter concerns ordinary business entity he has no such obligation. Meanwhile, if the company addressed with such a letter maintains records and has (the tax monitors this), you can send a request by registered correspondence indicating the terms of responsibility.

How to write a letter for the provision of AS

Form

The written document itself essentially contains a request, and therefore it must be drawn up in accordance with all the rules.

The letter must clearly indicate the addressee and the sender, reflect the essence of the appeal, and respect courtesy.
No less important are the legal details of the letter - the date, signers and business style (official letterhead).
If there are attachments (acts) to the appeal, this must be indicated in the body of the letter.

The form of appeal usually coincides with the official letterhead of the organization, or is modeled after the receiving party.

You can download a sample letter.

Sample letter

Compilation Instructions

The introductory part is reserved for details. It is best to use the company's standard letterhead. It also indicates to whom the letter is addressed (if the appeal is to a specific person, you should write his position exactly), but not where (there is a place for this on the envelope);
The accompanying part is intended to reflect the detailed wishes of the applicant. According to the rules of business etiquette, the address is "you" and "you". It is best to refer in your request to a specific clause of the contract, according to which reconciliation is provided;
The final part usually contains the terms or response to the request, as well as the details of the signatories.

Delivery time

The specified parameter is relevant in three cases:

If provided for by the accounting policy of the enterprise initiating the request;
The period of provision is agreed in advance by business entities and is reflected in the contract;
Clearly regulated by industry standards;

In other cases, the deadline for submission is more advisory, except when the letter is drawn up on the basis of a request from the inspection body (details are written in the application).

The act of reconciliation of documents formalizes the procedure for comparing mutual settlements between two business partners. The article tells how to properly draw up and execute an act of reconciliation of documents.

From the article you will learn:

Legally, the reconciliation act (hereinafter referred to as AC) does not belong to the category primary documentation. It is used as additional evidence if necessary to prove the fact of the debt of one of the business partners. Another purpose of the AU is to extend the term limitation period. This is due to the fact that the day of signing the AC is the starting point of this period.

It is obvious that the seeming optionality and low legal status of this document are caused by a misunderstanding of its capabilities as a legal tool to influence an unscrupulous business partner. However, in order for the AU to really become such a tool, special attention must be paid to its competent compilation and design. This will be discussed below.

Reconciliation act: legal status

At any stage of a business relationship, it may be necessary to carry out a procedure for mutual settlements.

Mutual settlements are carried out when one of the partners pays for services, works or goods supplied by another participant in a business transaction.

Invoices, checks and other documents that belong to the category of primary documents serve as confirmation of the fact of a business transaction. These papers serve as the basis for accounting. Even a minor error in the calculations can significantly affect the correctness of the entire accounting.

Over time, discrepancies and inconsistencies in the records of business partners lead to unrecorded payments and the formation of debts.

Identification on early stages incorrect entries and possible discrepancies - is the main task and function of the reconciliation act. In practice, the procedure itself does not cause difficulties. The reconciliation technology in general terms boils down to the fact that the accounting conducted by one party is compared with the accounting conducted by the other party. If discrepancies or incorrect entries are found, an act is drawn up, and all primary documents of the parties are subject to additional analysis.

What is an act of reconciliation

The act of reconciliation of mutual settlements is a document representing the financial transactions of two partner organizations committed in a specific period of time. Ideally, all data collected in the financial statements of one party should be fully correlated with data collected by the other party. If the slightest inconsistencies are detected, a reconciliation report is drawn up.

The unified form of this act is not regulated by the current legislative standards. Enterprises independently develop the form of this business paper and approve it with local regulatory documentation.

The AS is signed by both parties if they confirm the fact of agreement with the discovered debt. We have already said above that the statute of limitations is determined using the date of signing the reconciliation act. Next, we will consider this issue in more detail.

In the general case, when conducting any business transaction, a document is drawn up that belongs to the category of primary ones. From this moment, the limitation period is calculated. However, there is also special case, to which the case of drawing up an act of reconciliation belongs. This document interrupts the statute of limitations and begins a new countdown of this period - from the moment the AC is signed.

Availability required elements AS - details of partners, date and period of reconciliation, list of transactions and settlements - ensures the legal force of this paper.

As a tool for resolving disputes, a reconciliation act can only be successfully used if it contains all the necessary details (this does not cancel the provisions that the form of the act itself remains free).

These required details include:

name of business paper;
name of the party (legal name of the company and its details);
reference to the primary documentation, which is the source for the calculations and confirms the fact of conducting economic activities;
settlement amounts;
balance total;
Date of preparation;
signatures of persons responsible for settlements on each side;
seals of each partner company.

Also, the partners themselves set the scale of reconciliation. It can be carried out on the scale of one item of goods, on the scale of one delivery or one contract. As part of the annual inventory, as a rule, a reconciliation procedure is also carried out. Any inconsistency between the records in the accounting documents of the parties becomes the reason for issuing an AS. This is due to the purpose of avoiding the discovery of debt or shortages after the liquidation or bankruptcy of one of the parties.

Useful article:How to draw up a reconciliation act correctly, a sample filling in office work can be found .

Filling out the act of reconciliation of documents

The form of drawing up and the procedure for issuing the AS are free for each enterprise. The initiator of the audit instructs the accounting department to draw up Act. Further, the document must be filled out, and two copies of it sent to the opponent.

In turn, the opponent checks his data with the figures provided by the partner. If discrepancies really take place, and the opponent recognizes this fact, then both copies of the document are signed by him and sealed with an imprint of the company's seal. The company initiating the dispute receives the signed and certified copies back.

Invoices are the source to which all data from the AS must correspond. Matching of all data of mutual settlements is obligatory. Otherwise, discrepancies should be fixed in the final part of the AC.

If we are talking about the internal document flow of partner organizations, then the signatures of the chief accountants of both parties are sufficient. In the case of litigation and litigation, such a signature will not be enough, and it must be confirmed by the drunkenness of the head of the company.

A sample of the act of reconciliation of documents is presented below:

How to check the act of reconciliation

If you want to check the correctness of the preparation of the AS, we recommend that you pay attention to a number of elements, the presence of which is mandatory:

title;
Compilation dates;
Full name of firms, parties to the dispute;
Data about officials;
Data on employees responsible for compiling and certifying the paper;
Distributed by contracts data of the main part of the AS.

For a sample when drawing up an act, templates of primary documentation should be taken. This is especially true for the rules for registration of details.

Each company can develop its own form of act, but many years of experience of different companies has confirmed the effectiveness and advantage of the following composition of the material:

The introductory part (preamble) contains required details;
The main part contains data for the selected reconciliation period (for example, a chronological list of reconciled documents). In some cases, it is necessary to indicate the name of the operation performed - delivery or purchase of goods, transfer of funds, sale or write-off of valuables, etc.

Cover letter for reconciliation act

As a rule, a cover letter is attached to the act of reconciliation. It most often contains a list of applications.

The text of the letter usually consists of two parts:

Statement of the fact of transfer (sending) of the act:
Sending to you...., Sending to you.., Handing over to you...etc.
Purpose of the letter:
For information; For agreement; For signature; Request for a timely response to the act.
This may be a confirmation of familiarization, agreement and return of a signed copy of the act. Here the following words and expressions will be appropriate:
“Please sign, seal and send to our address one copy of the reconciliation report ...” “Please send us one copy of the properly executed reconciliation report ...”

At the end is a list of documents attached to the letter: reconciliation act, primary documentation, orders, instructions, etc.

The concept of "defective act"

In real practice, the situation is quite common when one of the documents specified in the cover letter is forgotten to be put in the package. An even more anecdotal situation, which, unfortunately, often happens - packages of documents can be mixed up.

What happens after the delivery of the cover letter with such documents to the company? The application, indicating all the documents and the contents of the package, are verified by the secretary: if any of the documents specified in the attachment is missing during the check, a defective act is drawn up, after which the letter is returned to the sender.

Where is the document sent?

The guiding side goes through several stages:

writing by the performer, approval and signature by the head of the organization (?);
registration at the office, sending.

After the letter reaches the addressee, it is considered (in order to make sure that all attached documents match the description), registered, submitted for consideration to the first person of the organization.

He appoints the performer and returns the document to the secretary, then the documents are sent for execution, and the original letter is kept by the secretary. The cover letter and the documents attached to it are stored in different places. Cover letters are kept for 5 years.

Writing a cover letter is part of business ethics and shows, above all, the level of responsibility of the sending organization.

If a company is used to attaching such letters to a package of papers for sending, it takes care not only of its own interests - that the package of documents be registered and that the necessary acts and protocols be returned on time - but also makes it easier for its partners by giving clear instructions work with submitted documentation.

First of all, it is a necessary norm of business etiquette. The vicious practice of transferring documents by courier clearly shows the inefficiency of delivery, excludes official registration. As a result, the document simply does not reach the management of the economic entity, which is used by inveterate non-executors of contracts.

The presence of a cover letter provides the executor of the reconciliation act with fixing the date of dispatch and the content of the shipment. By request, you can always track when a notification was sent to the counterparty about the need to confirm the existing debt or lack of it. The letter can always be attached to the package of documents sent along with the lawsuit to the court or submitted to the inspectors.

What is a cover letter for a reconciliation act

Concept and essence

Most accounting departments still use attachment coupons, which indicate a request to return a sent document within a certain period of time. Relationship practice shows that this technique only works for some organizations in which accountants “have time” to work with reconciliation acts. In order to ensure the return of accounting documents in a directive manner, a cover letter should be issued.

Ideally, it is best to use the organization's letterhead. In this case, the design of the letter itself is simplified, on which there will already be details of the sender.

The content of the appeal should be written in an accessible and clear way.
In the body of the letter, it is imperative to indicate a link to the document, its number (at present, organizations are required to keep a continuous numbering of accounting documents), as well as recommendations on the timing of execution.
If necessary, the content can be specified in the specified size.

How to write correctly

In order to comply with business ethics and influence the recipients of the letter, you must write a text with the following phrases:

In connection with the audit of financial and economic activities (inventory of settlements), we send you an act of reconciliation for such and such a period;
We ask you to confirm (sign) the information within such and such a period and return the document to the specified address;
Reference to the norm of the current legislation, in particular, the Civil Code, for example: in case of non-return of the document, as well as absence, we will consider .

A sample of filling out a cover letter to the AU

Deadlines for submission

The current legislation does not provide for either the form of the reconciliation act or the timing of its execution. With a competent execution of a business contract, the parties try to indicate the need for its execution, as well as the timing of the data verification.

Today, in fact, counterparties do not have or. For this reason, the deadline for returning signed documents is usually stated in the cover letter.

Delivery Schedule

For the approval of the plan for working out reconciliation acts at the enterprise, it is approved by the chief accountant, after which the obligations assumed are reflected in. The initial data for the development of the schedule are the frequency of inspections of the organization, requests from the tax office and the volume of outgoing claims.

Usually for medium and small businesses it is sufficient to form annual acts of reconciliations.
For large organizations, in which a large number of shipments and payments take place, the publication of reconciliation acts takes place quarterly. Sending documents usually occurs simultaneously with the "presentation" - before the 10th day of the next month.

Events develop quite differently when there is a reconciliation with the tax office. The procedure for conducting such a procedure is enshrined in order 01/444 of 2005. The inspectorate shall exercise its right in the following cases:

Quarterly for large taxpayers. According to the schedule, the submission deadline is set to the 15th day of the next month;
When re-registering enterprises - changing the tax office;
In the event that the organization is excluded from due to reason or reorganization actions.

According to the regulatory documents, the period allotted for reconciliation is set at 10 days. After this time, the taxpayer is obliged to return the second copy of the act. For cases where discrepancies are identified, the period is extended to 15 days.

Shelf life of AS

To determine the duration of storage of inventory documents, refer to the norm of Law 129 of 2001. According to paragraph 163 of the special list, for reconciliation acts, the period of being in the archive of the organization is not more than 5 years. This does not mean that this period is counted from the date of publication of the document. The beginning of the period should be defined as the last date of its validity (for example, until September 2016) or the date of the revision.
Limitation period

In order to visually indicate the course of settlement operations with counterparty organizations, it is worth drawing up an act of reconciliation of mutual settlements. Its regular filling will allow timely detection of shortcomings in the reporting, if any, a protocol of disagreements is prepared. Correctly filling out the form in 1C Retail is the responsibility of the accounting department. It is filled out and signed in duplicate, sometimes a cover letter is attached. A sample in doc and excel formats can be read and downloaded for free at the end of the article.

There is no unified form for checking transactions between counterparties. The basis for this is the Letter of the Ministry of Finance dated February 18, 2005 No. 07-05-04 / 2. In this regard, organizations are developing their own form to fill out, as well as a protocol of disagreements.

The content of the form in 1C Retail contains data on financial transactions for a certain period. The accounting department will sign it. Two copies are being prepared: one form is needed for the organization, the other for the counterparty. At the end of the form contains the seal of the organization. The data is confirmed by the signatures of the director and chief accountant. The finished act of reconciliation of mutual settlements, which can be downloaded below, is sent to the accounting department of the counterparty enterprise.

When the form is delivered, counterparties check the data on financial transactions with their own database, enter their data. If the document has discrepancies, they are fixed at the end of the text or a discrepancy protocol is sent. The sample filled in 1C Retail must be confirmed by the signatures of the chief accountant and director, if there is a seal, an impression is made. As already mentioned, the paper must be correctly drawn up in duplicate. One form remains in the accounting department, the other is sent to the organization initiating the audit.

Important! Reconciliation between counterparties in 1C is carried out both for a specific operation and for a list of settlements for a specific period.

What to do in case of a dispute

If the counterparty company refuses to sign the act of reconciliation of mutual settlements, and the shortcomings are documented, the protocol of disagreements is filled in, after which the case can be taken to court. Sometimes the content specifies when the completed sample must be returned or the debt paid.

When there is a dispute between counterparties and one of the parties refuses to fulfill its obligations under the contract, the following list of documents is submitted to the court:

an act of reconciliation of mutual settlements, signed by the director and approved by the seal (you can download a sample below);
other papers confirming the debt of the counterparty;
statement of claim.

The act signed by the counterparty enterprise acts as an indirect recognition of the debt. If the document has not been signed, this is regarded as a refusal to recognize the debt.

Important! In the absence of property disputes, the signature of the chief accountant is sufficient for confirmation. However, such a document should not be used for litigation in the future.

The limitation period is limited to three years. In accordance with the Civil Code, if the counterparty signs an act of reconciliation of mutual settlements, the period must be interrupted and recalculated from this date.

A cover letter is sent as an addition to the document. It confirms the fact of shipment and reflects the number of copies. The letter may include Additional Information about these documents. It contains a request to consider, sign and stamp the forms, and send one copy to the initiating organization. Then you can download the act in different formats.