In various areas of activity of individuals and legal entities, the document classification system approved in the territory of the Russian Federation is used. The compilation, storage, circulation and use of papers is carried out by such a discipline as office work. In this article we will study all its aspects. Consider the concept and classification of documents, their functionality and other aspects of the issue.
Office work: general provisions
To begin with, it should be noted that documentary support is a special area of activity, which consists in the design, formation, storage and processing of papers. It is on how the document looks and the information in it, how the organization of work with it is implemented, that the timeliness and correctness of making one or another management decision, which is of some degree of importance, largely depends. Papers take into account and reflect the activities of enterprises, companies, firms. In this connectionrecord keeping serves as a prescription of the law. In the process of audits, first of all, those documents that record the company's activities are subject to revision.
Legislative Framework
Before analyzing the types of documents and their classification, it is advisable to familiarize yourself with the legislative framework. Thus, the Federal Law, which regulates information and its protection, establishes the obligation to document information and defines a number of basic settings. The named normative act is also intended to regulate relations arising in the development and subsequent use of information technologies. It should be noted that the mandatory documentation is established by other laws. In particular, the Civil Code of the Russian Federation determines the legal framework for activities and the corresponding procedure for office work. The Tax Code of the Russian Federation establishes standard tax papers, which also constitute one of the classifications of documents. Through them, accounting is provided for the commercial work of individuals and organizations, as well as the timeliness of deductions of tax payments and fees to the state budget.
Besides this, the current Law defines samples of papers. Thus, the Civil Code of the Russian Federation provides for requirements for the content and composition of constituent contracts, agreements, charters, and so on. The regulations establish the forms of those documents that are to be sent using the various methods used today.
Classification of RF documents
It is worth noting that the administrative system of office work of the Russian Federation includes a classification of a multi-level nature. It is advisable to consider it in more detail. The main classification of documents assumes the presence of the following components:
- Organizational and administrative papers. It is advisable to include here decisions, protocols, instructions, charters, orders, provisions.
- Reference and information papers included in the classification of documents of a general nature. We are talking about certificates, memorandums, acts, telegrams, letters and so on.
- According to personnel. It is important to note that this classification of documents includes statements, work books, characteristics, contracts, orders, etc.
It is customary to single out such forms of documents as individual, template and standard. The presented samples make up their classification of documents by purpose.
Other types of documents
It's worth knowing that documents can be simple or complex in content. The classification of accounting documents at the place of acceptance implies the presence of external and internal papers. Judging by origin, they distinguish between personal and official documents. According to the shelf life, it is customary to classify securities into permanent ones, as well as more or less than 10 years. In accordance with the sign of publicity, a special classification of regulatory documents has been adopted, implying the presence of secret and non-secret papers. It should be added that the first group includes confidential and completelysecret documents. According to the recording method, it is customary to distinguish between sound, handwritten, electronic, graphic, photographic and film materials, and so on. The last grouping is also called the classification of documents by features.
Urgent and non-urgent documents
Securities can be classified into urgent and non-urgent. According to the stages, it is customary to distinguish drafts, extracts, originals (in other words, originals), as well as copies. Documents of a state nature are included in a separate category. In accordance with the current legislation, authorized structures issue instructions, orders, instructions, orders, resolutions, decrees and decisions.
Primary documentation
It is advisable to consider a rather voluminous category of primary documents separately. This includes papers with background information obtained in the process of research, development, observation and other social activities. It should be noted that the primary documentation in the accounting department is formed during the implementation of operations of economic importance. It acts as evidence or evidence of certain facts that have already been realized. The group of source papers includes, for example, certificates, acts, invoices, warrants, and so on. For most of them, special unified forms are approved. For example, to date, special forms of documents have been established for accounting for trade operations, fixed assets, cash settlements and labor.
Document details
If there is no unified form for a particular paper, an internal form is formed in the company. Nevertheless, in any case, certain details must be present there:
- Document name.
- Date of compilation.
- Organization name.
- The essence of the operation of economic importance.
- Measuring devices.
- List of employees who act as responsible.
- Personal signatures of authorized employees.
Internal office work
In accordance with the instructions of the management of the structure and on the initiative of the heads of independent departments, the development of various provisions is relevant. This grouping of papers includes standard and individual acts. It should be noted that the content of the latter relates primarily to management units, departments, workshops that are part of the organizational structure of the company. Typical documentation, as a rule, concerns the workshops of the main production.
You need to know that the draft regulation is formed by the contractor, after which it is agreed with the legal department of the company. If objections or comments arise, they are stated on a separate paper or on a second copy of the current one. The key act of an administrative nature at the enterprise is the order of the director. With the help of this document, the order of activity of the structure, decisions and instructions, various kinds of events, the results of work or the results of audits can be drawn up.
Report, explanatory and service note
A memorandum is a document that states a particular fact or issue, conclusion or proposal. It is worth knowing that it can be sent to the management of the organization or a higher structure. A memo should be understood as a type of letter, one of the forms of the internal type of correspondence in a company. As a rule, it is sent from structural divisions to absolutely any addressee of the company. The exception here is direct guidance. It must be borne in mind that a memo can also be sent by a specific company official. The named document can be defined as informative, proactive or reporting.
An explanatory note should be considered as a paper that serves as an explanation of the content of certain provisions of the main act (program, report, plan). In addition, she can explain the reasons for non-fulfillment of instructions from the leadership or violation of discipline.
Instructions
Instructions are currently classified into two groups. Documents that are included in the first category regulate the procedure for performing a particular process at an enterprise, in which officials, divisions, and so on take part. It should be noted that it is the job descriptions (the second group) that determine the rights, duties, responsibilities and functionality of specific employees. These papers can serve as an explanation of the procedure according to which the instructions of orders and laws (decrees, orders, etc.) should be executed. It should be added that job descriptionsmay be of fixed or permanent duration. However, perpetual securities are reviewed and reviewed every 3-5 years anyway.
Conclusion
So, we have considered the concept, the main classifications of securities and other aspects of the topic. In conclusion, it should be noted that today office work in the territory of the Russian Federation is a fairly developed category. At the present stage of human life, this activity includes ensuring the competent and timely formation of the necessary documents, as well as organizing work with acts (namely, receiving, transmitting, processing, preparing, controlling, storing, registering, systematizing, preparing for archiving and destroying). The regulation of office technology is implemented in accordance with a number of areas. It is advisable to include standardization, legislative regulation, as well as the formation of legal and regulatory and methodological acts of national importance.
One way or another, the organization and subsequent record keeping require the obligatory presence of special skills and professional knowledge. So, for the implementation of this work in companies, appropriate departments or services are created. It is worth noting that in small firms, secretaries are engaged in office work, and employees authorized by the head are responsible for the state of the enterprise's documents. In any case, each grouping of documents must have its place. Usually they are stored in special fireproof cabinets. AndFinally, employees may be subject to disciplinary action for improper record keeping. This should be remembered when applying knowledge in practice.
