Example of the act of the executed works: the description, types and rules of drawing up of the document

Carrying out works at all enterprises, likerule, accompanied by the preparation of relevant primary documents. This is necessary in order to subsequently correctly take into account all the costs incurred. One of such documents is the well-known act of the executed works. It is made practically at any enterprises, regardless of the form of ownership. In order to avoid unwanted errors in the future, we must first carefully consider the example of the act of work performed and study the basic rules for its execution.

Content of the document

Any work is considered fulfilled only in thatcase, if this fact is documented. In addition, the costs incurred by the contractor must necessarily be taken into account by the accounting department. An example of the act of the executed works, resulted in article, visually shows, as it should look.

example of an act of work performed

Let's say that the customer turned to the artist withoffer to perform a specific job or provide a certain service. Both parties will have to complete the completed order in the accounting department. An example of an act of completed work, which in this case is drawn up, is difficult to make concrete, as usually the enterprise forms its form independently, based on the basic requirements of the accounting policy of the company. But such an act must contain several mandatory requisites:

  • name and date of the document;
  • full name of both organizations (contractor and customer);
  • the name (clear formulation) of the services provided or works performed;
  • the volume of the service (or work) in money and in kind;
  • Name and position of representatives of both parties;
  • their personal signatures, certified by the seals of companies.

Any example of an act of work performed demonstratesnot only the very fact of execution. He also confirms the absence of complaints from the opposing party in this regard. Information about this must be present in the text of the document.

Legal significance

What is an acceptance certificate for both parties?executed works? For the performer, this is a confirmation that he has fulfilled the obligations undertaken in relation to the customer. In fact, such a document can be considered a detailed report on the work done. Therefore, it should clearly reflect:

  • all kinds of works;
  • their total cost;
  • terms of implementation (initial and final);
  • no claims from the customer.

certificate of acceptance of work performed

In the text of the act, all these moments must be consistently reflected. The absence of one of these indicators can lead to the fact that the document as a whole will be declared invalid.

For the customer, the acceptance certificate for the work performed isofficial confirmation of planned expenditures. After signing such a document, he can safely transfer the specified amount to the executor. For both parties, this will mean the end of the transaction. Any claims arising therefrom shall not be considered.

Contractual obligations

It is much easier to draw up an act on the implementation of those orOther works, if they have been agreed in advance by a separate contract. This makes it easier for both sides. The contractor will not need to specify each type of work, and the customer will only have to accept the final result and check the total amount with the one specified in the source document. A sample of the act of the executed works under the contract can be considered on any concrete example.

sample of an act of work performed under an agreement

In the photo given in the article, for example, clearlyit can be seen that there is no list in the "name" column. It simply states that the work was carried out in accordance with a specific contract. More detailed information is not required in this case.

In addition, such an act must necessarily have"Cap", similar to the one that is present in the main contract. It includes the names of both counterparties and their representatives, indicating the documents on the basis of which they carry out their activities. In the end, it must be noted that all the works have been completed in full, without violating the agreed terms, and the host party has no claims regarding their quality. Like the treaty itself, the act is also usually drawn up in duplicate.

Documentation of works in construction

Separately, it is worth paying attention to the actexecuted construction works. There are some subtleties here. First of all, it should be noted that the Russian legislation does not approve any unified form of such acts. Nevertheless, there are two types of documents that are necessarily filled in such cases.

act of completed construction works

These include the forms:

  1. COP-2. It directly reflects only the very fact of the performance of this type of work. Moreover, each enterprise can independently develop for itself the form of such a document, the most convenient for filling.
  2. KS-3 is, in fact, a certificate of costs and cost of works performed by the contractor. It is designed for accounting and tax accounting.

Both documents are used to acceptall kinds of construction and installation works. The absence of at least one of them can be considered as a gross violation of the accounting of expenses, income and taxation, for which penalties are provided.

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