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Ks 2 sample in excel. Preparation of primary documents when performing construction and installation work

When documenting work performed (services provided), the organization uses unified forms of acts or forms of acts approved by the relevant regulations.
In capital construction, standard forms of primary documents approved by the Rosstat Agency of Russia dated November 11, 1999 N 100 “On approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work” are used to document the work performed, namely "Work acceptance certificate" (form No. KS-2- The act is drawn up on the basis of the data from the Logbook of work performed () in the required number of copies. The act is signed by authorized representatives of the parties having the right to sign (work performer and customer (general contractor)), and "Certificate of the cost of work performed and expenses" (form No. KS-3). It should be taken into account that both of these primary documents should be considered as something single and integral, since without each other these forms Nos. KS-2 and KS-3 are not valid. These primary documents are the basis for accounting and tax accounting. And tax obligations depend on how well these documents are drawn up - forms KS-2 and KS-3, and how clearly the document flow between counterparties occurs. Therefore, it is important to learn how to correctly draw up forms KS-2 and KS-3, as this will avoid claims from regulatory authorities and reduce the risk of disputes.
However, when filling out forms KS-2 and KS-3, you need to remember that these documents record not so much the fact of transfer of work from the contractor to the customer, but are used to decipher all the work performed and their cost.

The act of acceptance of completed work, form KS-2, consists of two parts.

The first (title) part indicates the coordinates of the counterparties - the name, addresses and telephone numbers of the customer (general contractor) and contractor (subcontractor). Then the name and address of the construction site, the name of the object, the date and number of the contract, the date the document was drawn up and the reporting period for which it was drawn up are indicated, and the estimated cost in accordance with the contract is noted.
The second part of the KS-2 form is a table that consists of 8 columns:
Column 1: serial number;
Column 2: item number according to the estimate;
Column 3: name of work;
Column 4: unit price number;
Column 5: unit of measurement;
Column 6: number of completed works (reflecting the final data);
Column 7: unit price;
Column 8: cost of work performed (reflecting final data).

Form KS-3

Form No. KS-3 is primarily a document confirming the cost of work performed and also consists of two parts. The first (title) part is similar to form No. KS-2. The second part (table) has a slightly different appearance - it has only 6 columns:
Column 1: serial number;
Column 2: name of launch complexes, stages, facilities, types of work performed, equipment, costs;
Column 3: code;
Column 4: cost of work performed and costs since the start of work;
Column 5: cost of work performed and costs since the beginning of the year;
Column 6: cost of work performed and expenses, including for the reporting period
It is important to remember that the cost of work performed in the act of acceptance of work performed (form No. KS-2) is indicated without taking into account value added tax (VAT). And in the certificate of cost of work performed and expenses (form No. KS-3), the amount of cost of work excluding VAT (taxable base) is separately indicated; then the amount of VAT is noted at the rate adopted by law at the time of drawing up the documents. The amount of work performed including VAT is also indicated separately.
It should be taken into account that for incorrect preparation of documents according to forms No. KS-2 and KS-3, the current legislation provides for punishment for the manager and accountant of the enterprise. Therefore, it is important to compile these primary documents correctly and correctly. Of great help here will be the introduction of automation of cost estimates at the enterprise, thanks to special computer software products that are capable of independently outputting forms No. KS-2 and KS-3.

Forms KS-2 and KS-3 are an acceptance certificate and a certificate of the cost of work used in the construction industry when carrying out construction and installation work. The preparation of this documentation means the completion of a full cycle or a certain stage of work that must be paid in accordance with the terms of the contract. In the article we will talk about forms KS-2 and KS-3: what is their application and completion in 2019.

General procedure

Forms KS-2 and KS-3 are widely used in the construction industry. The first document is an act, which is an actual confirmation of the completed volume of construction and installation work. That is, the contractor draws up a special act, which reflects a complete list of work performed. The document is then sent to the customer for approval. In turn, the customer carries out reconciliation, or acceptance. If there are no disagreements, then the act is signed.

Based on the signed act, a special KS-3 certificate is created. This certificate reflects information about the cost of construction and installation work performed under the current agreement or contract. Forms KS-2 and KS-3 approved, that is, signed by both parties (sample filling below) are the basis for the start of mutual settlements between the customer and the contractor. Based on these forms, the contractor issues invoices for payment and sends them to the customer’s accounting service.

Form KS-2: act of acceptance of completed work

The act of acceptance of completed work, form KS-2 form, sample filling and key rules for document execution were approved by Resolution of the State Statistics Committee No. 100 of November 11, 1999 (OKUD 0322005). However, current legislation provides for the possibility of adjusting the structure of the form. For example, it is permissible to supplement a unified form with specific information that is characteristic of the exclusive activities of a business entity. Please note that such adjustments cannot be contrary to the current provisions of the law.

Officials determined that the unified form KS-2 (filling sample 2019) is required to be drawn up when executing any types of agreements, contracts or agreements for construction and installation work. Without this document, payment for construction and installation work is not allowed (Rosstat Letter No. 01-02-9/381).

The responsibilities for drawing up the act are assigned to the executor. The customer, by signing this document, confirms his consent to the list, type and volume of construction and installation work performed. That is, the customer’s signature indicates that there are no disagreements between the parties to the contract.

You can download the current forms and a sample of filling out forms KS-2 and KS-3 (excel 2019) at the end of the article.

How to fill out KS-2: example of filling

The structure of KS-2 consists of a title and tabular part. It is recommended to start drafting a document from the title section. So, in accordance with the current rules:

The fields “Investor”, “Customer”, “Contractor” should be filled out in strict accordance with the constituent and registration documents (charter, certificates or extracts from the Unified State Register of Legal Entities from the Federal Tax Service). Please note that if there is no information about the investor in the agreement, then the corresponding field does not need to be filled in.
The “Building” and “Object” fields contain information about the location (performing) of construction and installation work. So, in the “Construction” field, indicate the name of the construction and address. In the “Object” field, enter the full name of the construction project in accordance with the design and estimate documentation and the subject of the contract.
Now we enter the type of activity according to OKPD in KS-2, which is assigned to the customer in accordance with Order of Rosstandart dated January 31, 2014 No. 14-st.
We register information about the concluded contract, agreement, agreement for construction and installation work. We enter in the appropriate field the date of conclusion of the agreement in the format DD.MM.YYYY and the agreement number.
Then we indicate the date of drawing up the act, its number, taking into account the chronological order. We also indicate the time period for which the document was compiled.
We enter information about the estimated cost of the work. The amount is indicated in rubles. Please note that the data must comply with the terms of the concluded contract, and also be confirmed by design and estimate documentation.

The title section is complete. Now we proceed to filling out the tabular part of the KS-2 act; the sample filling in 2019 will be as follows:

Number in order - assign a serial number, new for each position.
“Item number according to the estimate” - indicate the number of the construction and installation work item, in accordance with the approved design and estimate documentation. If several estimates are executed within the framework of one contract, then the numbering may be duplicated.
The name of the work must be written in strict accordance with the approved estimate. Abbreviations, changes or additions to names are not permitted.
The unit price number is also entered from the estimate documentation data, in accordance with the current classifier and the FER collection.
The unit of measurement denotes a qualitative expression assigned to a specific type of construction and installation work.
The number of completed works is a quantitative indicator characterizing the volume completed. Specifying percentages is not allowed.
In the “Price per unit” column, you should indicate the accounting price that is established for a specific type of construction and installation work. For fixed contract prices, put dashes in the column.
The “Cost” column is filled in in any case. It reflects the cost expression of completed emergency services taking into account the volume.

If there are disagreements or comments regarding the procedure and timing of fulfillment of the terms of the agreement, appropriate entries are made in the document.

After filling out the KS-2 form (filling example), a certificate of the cost of the work performed is drawn up. Then both documents (see sample completion of KS-2 and KS-3) are sent to the customer for reconciliation, approval and further payment.

How to fill out KS-3

Use the unified form, which is approved by Resolution of the State Statistics Committee No. 100 of November 11, 1999 (OKUD 0322001).

Filling out the title part of the certificate is similar to the procedure for drawing up the act. We enter registration information about the investor, customer and contractor. We indicate information about the contract, construction, construction and installation work period. Then we register the certificate number and the date of its preparation. Now let's move on to creating a table:

We write the number in order - a new one for each line.
We describe in detail the types of construction and installation work, facility, stage or equipment.
Type of work code - indicate if available.
Cumulative price.
The cost that is determined by the contractor at the beginning of the reporting period.
The final cost established at the end of construction and installation works or a stage.

Then the final part of the table is filled in: the total amount of costs for the completed construction and installation work is indicated. VAT is allocated, and at the rate that the performer (contractor) is obliged to apply according to the norms of the Tax Code of the Russian Federation. At the end, the amount of construction and installation works including VAT is indicated.

The finished form is certified by the signatures and seals of the responsible persons of each party.

KS-2 and KS-3: sample filling

The completed forms are shown below, and you can download a sample of filling out KS-2 and KS-3 at the end of the article.

To maintain accounting and tax records, current legislation obliges all business transactions to be properly documented. So, for the acceptance of all completed construction and installation works for various purposes, as well as for making payments between the customer and the contractor, the latter prepares and provides the relevant documents:- act of acceptance of work performed (form No. KS-2);
- certificate of the cost of work performed and expenses (form No. KS-3).

These primary documents are the basis for accounting and tax accounting. And tax obligations depend on how well these documents are drawn up - forms KS-2 and KS-3, and how clearly the document flow between counterparties occurs. Therefore, it is important to learn how to correctly draw up forms KS-2 and KS-3, as this will avoid claims from regulatory authorities and reduce the risk of disputes.

However, when filling out forms KS-2 and KS-3, you need to remember that these documents record not so much the fact of transfer of work from the contractor to the customer, but are used to decipher all the work performed and their cost.

Form KS-2

Certificate of acceptance of completed work, form KS-2 consists of two parts.

The first (title) part indicates the coordinates of the counterparties - the name, addresses and telephone numbers of the customer (general contractor) and contractor (subcontractor). Then the name and address of the construction site, the name of the object, the date and number of the contract, the date the document was drawn up and the reporting period for which it was drawn up are indicated, and the estimated cost in accordance with the contract is noted.
Second part forms KS-2– this is a table that consists of 8 columns: Column 1: serial number;
Column 2: item number according to the estimate;
Column 3: name of work;
Column 4: unit price number;
Column 5: unit of measurement;
Column 6: number of completed works (reflecting the final data);
Column 7: unit price;
Column 8: cost of work performed (reflecting final data).

Based on the act in form No. KS-2, a certificate of the cost of work performed and expenses is drawn up (form No. KS-3). It should be taken into account that both of these primary documents should be considered as something single and integral, since without each other these forms Nos. KS-2 and KS-3 are not valid.

Form KS-3

Form No. KS-3- this is primarily a document confirming the cost of work performed and also consists of two parts. The first (title) part is similar to form No. KS-2. The second part (table) has a slightly different appearance - it has only 6 columns:

Column 1: serial number;
Column 2: name of launch complexes, stages, facilities, types of work performed, equipment, costs;
Column 3: code;
Column 4: cost of work performed and costs since the start of work;
Column 5: cost of work performed and costs since the beginning of the year;
Column 6: cost of work performed and expenses, including for the reporting period

It is important to remember that the cost of work performed in the act of acceptance of work performed (form No. KS-2) is indicated without taking into account value added tax (VAT). And in the certificate of the cost of work performed and expenses (form No. KS-3), the amount of the cost of work excluding VAT (taxable base) is separately indicated; then the amount of VAT is noted at the rate adopted by law at the time of drawing up the documents. The amount of work performed including VAT is also indicated separately.

It should be taken into account that for incorrect preparation of documents according to forms No. KS-2 and KS-3, the current legislation provides for punishment for the manager and accountant of the enterprise. Therefore, it is important to compile these primary documents correctly and correctly. Of great help here will be the introduction of automation of cost estimates at the enterprise, thanks to special computer software products that are capable of independently outputting forms No. KS-2 and KS-3.

The primary documents for registration of delivery and acceptance of work performed are the act of acceptance of work performed and costs form KS-2 and a certificate of the cost of work performed, form KS-3, which is drawn up on the basis of a certificate of work performed. These two documents go inextricably together to the accounting department to pay for the work performed.

Forms KS-2 and KS-3 are included in the samples of unified forms of primary accounting documentation in capital construction, approved by the post. State Statistics Committee of Russia dated November 11, 1999 No. 100.

The acceptance certificate for completed work is drawn up by the contractor. In the KS-2 form, it shows the list and volumes of work performed based on the data from the log book of work performed (Form N KS-6a) and the calculation of the price (Estimate), which is an annex to the work agreement (Contract). The act is signed by authorized representatives of the parties (work performers and customer service engineer), certifying the correctness of the information provided.

It is extremely important to learn how to draw up these documents (estimates KS-2 and KS-3) correctly in order to avoid disputes and to eliminate the risk of claims from supervisory and control authorities.

When filling out the KS-2 estimate form and KS-3 estimate form, you need to understand that they are used rather as a breakdown of the work performed and the cost of it, rather than as a record of the fact that the work was accepted by the customer.

How is the acceptance certificate for completed work KS-2 filled out?

The act of acceptance of completed work, form KS-2, consists of two parts.

The second part of the KS-2 form is a table that consists of 8 columns:

Column 1: serial number;
Column 2: item number according to the estimate;
Column 3: name of work;
Column 4: unit price number;
Column 5: unit of measurement;
Column 6: number of completed works (reflecting the final data);
Column 7: unit price;
Column 8: cost of work performed (reflecting final data).

How is the acceptance certificate for completed work completed KS-3 completed?

Form KS-3 is primarily a document confirming the cost of work performed and also consists of two parts. The first (title) part is similar to form No. KS-2. The second part (table) has a slightly different appearance - it has only 6 columns:

Column 1: serial number;
Column 2: name of launch complexes, stages, facilities, types of work performed, equipment, costs;
Column 3: code;
Column 4: cost of work performed and costs since the start of work;
Column 5: cost of work performed and costs since the beginning of the year;
Column 6: cost of work performed and expenses, including for the reporting period

Organizations carrying out various types of work are required to record the progress of their implementation in the relevant documents. As such, domestic legislation provides for a formalized act of acceptance of completed work KS-2 and a certificate of their cost KS-3.

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In the process of performing the work specified in the contract or contract, the organization, called the contractor, is obliged to keep a log of their implementation in the standardized form KS-6a. In addition, in advance of the work, an estimate is drawn up, which sets out their clear cost. By comparing information from the two specified documents, employees of the accounting or economic department fill out. It is a documentary confirmation of acceptance of the work performed and the absence of complaints from the customer regarding their quality or deadlines. If the claims are significant, they are recorded in the act.

Subsequently, based on the analytical information from KS-2, the accountant or economist fills out the Certificate of form KS-3. It serves as a kind of financial document that determines the amount to be paid by the customer to the contractor and is the basis for reflecting it in accounting and tax accounting.

How to fill out KS-2 and KS-3 correctly

In order for the above documents to have legal force, it is important to fill them out correctly.

Nuances of filling out KS-2

Firstly, persons of the executive organization authorized to draw up the KS-2 act should know that its form was approved by the Rosstat Agency in Resolution No. 100 of November 11. 99 However, current legislation does not prohibit making adjustments to it according to the needs of each individual business entity, which do not contradict legislative acts and the interests of the public. However, it must contain the following mandatory details:

non-abbreviated legal names of all parties to the transaction (customer, executor and investor, if any), recorded in their Charters;
codes by classifiers (OKPO and OKUD);
location of organizations that are parties to the transaction and their contact information;
date and place of drawing up the document, reference to a contract or other civil law act;
a high-quality and detailed description of the work performed, as well as other aspects agreed upon by the parties;
in case of any comments regarding the timing, volume or quality of work, they must be recorded in the act;
visas of the parties with their decoding and certification with seals.

Nuances of filling out KS-3

The main thing that a person compiling KS-3 should know is that analytical information about the cost of work and types of costs reflected in it must correspond to the estimate. In addition, the certificate includes those expenses that were not specified by it. These include:

increase in wages for employees performing work and monitoring work processes;
jumps in prices for materials;
increases or decreases in rents for leased equipment, if any;
other amounts that entailed an adjustment to the cost of work previously agreed upon in the contract.

Unlike KS-2, the person responsible for its preparation does not have the right to modify the KS-3 form.

The title part of KS-3 includes the above paragraphs 1-4.

The tabular part contains information about the name of the work, the code of their type (if provided), their cost (on an accrual basis), the initial price specified by the contractor and the final price for the reporting period. When calculating, a prerequisite is to isolate the amount of value added tax, which is entered in the appropriate line. After this, the full amount is calculated taking into account this indirect tax and is entered in the line “Total including VAT”.

Incorrect preparation of the KS-3 certificate is fraught with administrative penalties and penalties imposed on the contractor organization.

Shelf life of KS-2 and KS-3

For both forms, the legislation provides for the same storage period - 5 years after the reporting period in which the documents were compiled.