Sample reconciliation report. Reconciliation report of mutual settlements - form (download for free)

29.11.2023

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Reconciliation report 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 payments with suppliers, the organization, if necessary, can develop its own form of the reconciliation act.
The data specified in the act of the organization initiating the reconciliation must completely coincide with the data of the counterparty organization. At the end of the document, information about existing discrepancies, if any, should be recorded.

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How to fill out a reconciliation report correctly

The reconciliation report 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, checks the data from the act with the information he has. If the counterparty agrees with the data specified in the act, he puts a stamp, 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 delivery and payment of goods and services (invoices, payment orders etc.).

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

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, 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 LLC Organization-2 is 50,000 rubles.”

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

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Inexperienced accountants and entrepreneurs sometimes completely underestimate the importance of regularly reconciling settlements and signing the relevant acts by both parties. When act of reconciliation of mutual settlements really important:

if the seller provides a deferred payment;
in the case of regular and standard transactions/provision of services;
in the case of a wide range of products;
in case of high cost of goods/services;
if it is necessary to conclude a large number of contracts and additional agreements.

In general, the act of reconciliation is a kind of demonstration of good manners. We concluded a deal - fulfilled our obligations - signed the corresponding document. For those who do not accept the lyrics, I will inform you that although the courts (see Resolutions of the Supreme Arbitration Court of the Russian Federation) deny that the reconciliation act is an acknowledgment by the debtor of the amount of the debt, without an act of reconciliation of mutual settlements, the courts generally return cases due to insufficient requirements. In fact, the refusal is motivated by a reluctance to delve into numerous payments, invoices and invoices. That is why you should not shift responsibility from a sore head to a healthy one and take care of reconciling mutual obligations and requirements yourself.

As a rule , the act of reconciliation of mutual settlements is drawn up by the accounting department organization, but signed he must be exclusively the first person: director or entrepreneur. If the parties send their representatives to each other to reconcile mutual settlements, then they must be given powers of attorney to verify his identity and give the act legitimacy. The document must reflect all transactions for a certain period with a given partner.

Is being drawn up act of reconciliation of mutual settlements in the form of a register. Form of this document not legally approved, therefore, can be developed by the organization independently, however, when drawing up an act It is better to adhere to the requirements for primary documents. Then the document in 2 copies is sent to the counterparty.

Moreover, if you check with your suppliers or customers regularly, you can check only one controversial item, for example:

specific agreement;
a specific product article;
one delivery.

In order to obtain an objective picture, reconciliation of mutual settlements is carried out or from the beginning of the relationship(date of signing the contract, date of delivery) or since the last mutual settlement.

To avoid doing double work, you can include the reconciliation of mutual settlements in the mandatory annual inventory: before delivery annual report the entrepreneur is obliged to conduct an inventory, the purpose of which is to identify receivables and/or accounts payable. This is the requirement of paragraph 2 of Art. 12 Federal Law No. 129-FZ dated November 21, 1996.

Reconciliation of settlements with counterparties includes checking the accounting data of the following accounts:

205 00 000 “Income calculations”;
206 00 000 “Settlements for advances issued”;
209 00 000 “Calculations for shortages”;
302 00 000 “Settlements for accepted obligations.”

Inventory results are documented in reconciliation acts. If, during the inventory, discrepancies were identified with which both parties agree, then the data accounting must be brought into conformity with the decision adopted by the parties. However, one should not think that it is enough to “shake hands”, that’s all primary documents must be restored and filed for storage by both parties.

Reconciliation of mutual settlements is also carried out:

upon completion of a critical stage of work (in construction, shipping);
in case of theft, suspected theft, fire, flooding, etc.
when changing responsible persons (hiring or dismissal);
upon completion of all contractual relations with counterparties.

Settlement reconciliation can be initiated by either party, both debtor and creditor. Moreover, the need to carry out this kind of procedure can be prescribed by a special order, or it can be enshrined in the regulations on document flow in the organization.

Everything would be fine, but there is one BUT: there are often situations when one of the parties, naturally, the debtor refuses to reconcile settlements and signing an act of reconciliation or even an act of disagreement. As a rule, he motivates this by saying that everything is fine with him, figure it out yourself, they say, it’s yours internal problems accounting department

Unfortunately, the initiator of the reconciliation is in no way able to influence the counterparty in a legal way; you can threaten to refuse further cooperation, but this will damage your business too. Here you should choose the lesser evil, but for the future stipulate in the contract O:

the need to reconcile calculations;
the timing of such inspection and its frequency;
the procedure for reconciliation;
the timing of signing the reconciliation report or for a reasoned response about disagreement with its results;
preliminary approval of the form of the reconciliation report.

The most effective clause of the agreement in terms of reconciliation of mutual settlements is penalties in case of failure to fulfill the terms of the agreement. If all else fails, then the only way out is to go to court.

In order to prevent mistakes in mutual settlements, entrepreneurs draw up a reconciliation report based on the results of the next stage of cooperation. A completed settlement reconciliation report form allows counterparties to agree on payments and understand whether there is a debt.

How to correctly draw up a reconciliation report

Reconciliation reports are drawn up accounting service enterprise in two copies, endorsed with seals (if available) and signatures of the chief accountant and manager, and then sent to the relevant service of the counterparty. The counterparty's accounting department, having received a sample reconciliation report, checks the register of all transactions contained in the document, and then enters its own data into the form. The finished document is sent to the partner who initiated the reconciliation.

Reconciliation of settlements with a partner can be carried out both under any specific agreement (invoice, delivery), and in general for all commercial relations with this counterparty for a certain period. The obligation to use acts of reconciliation of mutual settlements, as well as the frequency of settlements with counterparties, are not established by any regulatory documents, however, such acts are constantly used in business document flow.

The act of reconciliation of mutual settlements will be useful for resolving the following issues:

find an error in settlements with the counterparty;
resolve disagreements with the counterparty regarding the debt;
indirectly confirm that neither party has any monetary claims;
prove that the debtor acknowledged the debt;
offset counter similar claims.

In accounting, an act is needed to take an inventory of payments, as well as identify bad debts and write them off.

In our online service you can fill out and download the settlement reconciliation form - working on the document will not take more than a few minutes.

Reconciliation report is a document reflecting the state of mutual settlements between the parties for a certain period. According to the Letter of the Ministry of Finance dated February 18, 2005 No. 07-05-04/2, “the current legislation does not provide for the form of an act of reconciliation of payments of business entities, i.e. the organization, if necessary, can develop forms of settlement reconciliation acts independently.”

Reconciliation report drawn up by the accounting department of the enterprise in two copies, endorsed with the seals and signatures of the chief accountant and manager and sent to the other party. The counterparty's accounting department, which has received the reconciliation report, must check the register of all transactions contained in the report and enter its own data into the report. If there are discrepancies, information about this is recorded, as a rule, at the end of the document. The act is signed by the accountant and the manager, sealed with the seal of the organization - 1 copy remains in the accounting department, the other is sent to the partner who initiated the reconciliation.

Evasion of signing act of reconciliation of mutual settlements is the basis for consideration of the case in court if the counterparty’s claims are supported by relevant documents. Some organizations, sending settlement reconciliation report form to the counterparty, indicate the time frame within which it is necessary to send the signed document or repay the debt. The court does not take into account violation of these terms if they are not specified in the contract.

If one of the parties fails to fulfill its obligations under the agreement, a reconciliation report, signed by the head and the seal of the organization, is attached to statement of claim to the court along with other evidence of debt and can serve as both indirect evidence of recognition of the debt (if the deed is signed by the other party) and evidence of refusal to recognize the debt (if the deed is not signed). In addition, the reconciliation act may be grounds for interrupting the deadline limitation period. Total term The statute of limitations is 3 years. If, before the expiration of this period, the debtor organization puts a stamp and signature on the act of reconciliation of mutual settlements, it thereby acknowledges its debt. The limitation period will be interrupted and will begin to be calculated anew from the moment the debtor signs the act (Article 203 of the Civil Code of the Russian Federation).

The act of reconciliation of mutual settlements between organizations that do not have property disputes is purely technical in nature and can only be signed by the chief accountants of both organizations. But such an act will not be accepted as evidence in court.

Reconciliation of settlements with a partner organization can be carried out both under any specific agreement (supply, invoice), and in general for all commercial relations with this counterparty for a certain period. The obligation to apply reconciliation acts by the parties to the contract in Russian legislation has not been established, however, such acts are constantly used in business document flow.

A little about this type of documents

Reconciliation acts for mutual settlements are drawn up in two copies. After the enterprise’s accounting department has drawn up a reconciliation report based on its accounting documents, it is endorsed with the signatures of the head of the organization and the chief accountant. They put the seal of the company and transfer it to the other party. His accounting department, having received the reconciliation report, checks it, compares it with its documents and, if necessary, enters its data.

If any discrepancies are identified, information about them must be recorded at the end of the document. If everything agrees, then the counterparty puts his seal, the manager signs and chief accountant. One copy is sent to your client, and the second is left in your accounting department. After all clarifications and changes have been agreed upon between the two parties, as well as with signatures and seals of both parties. the act acquires the status of a legally significant document.

You can download a sample form of the Reconciliation Report for mutual settlements for free in Word format by following this link:

You can download the same form, but only in Excel format, by following this link:

The act of reconciliation of mutual settlements form download for free in the format “ PDF”You can by following this link. To work with this format “Adobe Reader”:

You can download a sample form for filling out the Reconciliation Report for mutual settlements for free in “PDF” format by following this link:

“Act of Verification of Mutual Funds” (Ukraine) download the form for free in the format “ Excel” You can follow this link:

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