Order-order is one of the forms of a document that has the value of a contract for the execution of works or the provision of services. As a rule, the order-order combines elements of the actual contractual obligations, technical specifications and calculation of the cost. In accounting, an order-order is one of the types of primary documents . It can also be used as a document of internal cost accounting at enterprises, for example, in public catering or railway transport.
The term “order-order” as such is absent in the Civil Code of the Russian Federation and in the All-Russian Classifier of Management Documentation (OKUD) OK-011-93. At the same time, standardized orders-orders for consumer services (BO-1, BO-2, etc.) have been approved by the Ministry of Finance of the Russian Federation . These forms are made on special paper, numbered and are documents of strict accountability. Analyzing the specific case where the company used the “order-by-order” forms, the Federal Arbitration Court found them inconsistent with the established form and not attributable to strict reporting forms, they cannot be equated to checks ( resolution of the Presidium of the Federal Arbitration Court of the Moscow District of 09/25/98 N 15 ). In accordance with the “Rules of consumer services of the population in the Russian Federation,” the agreement on the provision of personal services (performance of work) is executed in writing.
For example, the BO-1 form is used when placing orders of the population for services and work on repairing radio and television equipment, household machines and appliances, watches, minor repairs and maintenance of cars, making and repairing furniture, etc. The first copy of the form is actually a dress order and is used to account for revenue and payroll performers. The second copy is a receipt and is used to write off materials and parts used for repairs. The third copy is a copy of the receipt and is transmitted to the customer as confirmation of the delivery of the product for repair. This copy also contains the warranty card. For medium and large car repairs and motor vehicles, the form “BO-14 auto service” is used, which is filled in 4 copies: order-order, copy of order-order, receipt and copy of receipt. [1] .
It should be borne in mind that enterprises and individual entrepreneurs in the provision of services to the population can make cash payments without cash registers , subject to the issuance of strict accountability documents equivalent to checks, according to the forms approved by the Ministry of Finance of the Russian Federation. [2]
In some cases, the term "order-order" means the form of a contract for the implementation of research and development, research and development and other scientific, technical and innovative developments. In connection with the adoption of the Federal Law [3] regarding the placement of orders for the execution of works or the provision of services for state or municipal needs, the “order-order” is supplanted by the term “state (municipal) contract”.
During the period of the planned economy in the USSR, the order-order was one of the main documents of the centralized supply of the so-called “funded products”. Issued after calculating the inter-sectoral balance sheets by the state bodies of supply and marketing (Gossnab of the USSR) to both buyers and suppliers of products. It was obligatory for both parties to fulfill and, in fact, unequivocally defined the contractual obligations of the parties. [four]
Notes
- ↑ Letter of the State Tax Service of the Russian Federation of March 31, 1998 No. BK-6-16 / 210 On the forms of documents of strict accountability for cash accounting without the use of cash registers
- ↑ Regulation on the use of cash registers in the implementation of cash settlements with the population, approved by the decree of the Government of the Russian Federation of 30.07.1993 No. 745
- Federal Law No. 94-FZ of July 21, 2005 On Placing Orders for Goods, Works, Services for State and Municipal Needs
- ↑ TSB