Introduction and purpose: to put into the order the disbursements and flow of bookkeeping documents.

1. Set up two payment days: Tuesday and Thursday.
On these days we pay the invoices, payments to employees, including advance payments, other disbursements, both bank transfers and petty cash payments.
The payable vouchers should be submitting to the accountant or company, provides bookkeeping outsourcing (бухгалтерский учет), until 6 p.m. of the day before payment day.
The payable vouchers submitting later that 18.00 move to the next payment day.
The accountant prepares and transfers the disbursements until 12 a.m. of the payment day.

2. Exceptions could be:
- the advances for business trips;
- tax payments;
- reasonable urgent payments.

3. During 5 last bank days of each month the disbursements are not transferred because of the month end closure. Moratorium works both for the bank and petty cash disbursements.

4. The vouchers mandatory to provide the payment:
- the Invoice with correct details of the Payee;
- if the Invoice is not mandatory: the reason for payment: the copy of the agreement, the copy of the travel order, the authorized memo, other payable vouchers replacing the invoice;
- if the authorized employee submits the copy (fax, scan or other) of the payable voucher, this employee should bring the ORIGINAL HARDCOPY to the accountant not later than 2 weeks after the payment.

5. Each payable voucher should be approved by the Approver (the signature and the date).

6. All responsibility for the correctness and completeness of the bank details and timeliness of submit of the payable vouchers takes the authorized employee who initiates the payment.

7. Reasonably urgent payments (see i.2 of the procedure) are executed out of schedule upon condition that the authorized employee gives the written explanation of the urgency.

8. The payable voucher submits to the Accountant who signs the voucher and fills the date.

Also one can see our commercial offer for audit (auditing services) of accounting (аудит бухгалтерского учета).

Положение было подготовлено для наведения порядка в платежах и бухгалтерском документообороте, а главными отчетными инструментами были выбраны платежные дни бухгалтерии предприятия. Данные требования были предъявлены в рамках договора аутсорсинга.