news / 04.09.2021

Accounting register form. Accounting registers (forms, samples). How can

V.Yu. Avdeev, auditor

Since 2013, each organization must have an order that approves the accounting registers used by it. This is due to the entry into force of the Federal Law of December 6, 2011 N 402-FZ "On Accounting" (Art. 10). The order is signed by the head of the enterprise.

90% of Russian firms use 1C accounting software. Everyone already understands what printouts can be obtained from the program: SALT, account analysis, account card, etc. But this does not change the formal requirement of the Law, the director must approve the accounting registers.

Please note that although the requirement looks formal, there is an important point here. In the event of an audit, the tax inspector will require you to print out these very accounting registers. If you have not approved their composition, then you run the risk of receiving from the inspector a requirement to print everything that your program allows: cards, circulations, analytics, etc. in all kinds of cuts. It is a mass of wasted paper and time. Do you need it? Therefore, with the right approach, a formal order for the approval of accounting registers turns into a tool that is quite useful for an accountant. How to make such an order?

For the lazy, I’ll say right away - it can be obtained automatically in our service "" (the order is made taking into account 1C, but how universal is it that a minimal change will make it suitable for users of other accounting programs). For the rest, I will tell you about the order in more detail.

So, we are faced with the task of approving the accounting registers so that:

a) formally comply with the requirement for an order;

b) limit the number of printouts in it to the minimum required list, excluding unnecessary paper translation.

Problem A is solved as follows. We take the official Chart of Accounts as a basis and link our registers to it. In doing so, we define the types of registers for each account. In 1C these are: OSV, account analysis, account card. It is these documents that we approve in the order:

4.2. Register form "Account balance sheet"

4.3. Register form "Account Analysis"

Having approved the forms of documents themselves, we link them to the accounts:

5. Accounting registers are formed by accounting accounts according to the following table:

Nbills Account name Detail options Formation of accounting registers FULL NAME. the person in charge of maintaining the registers
synthetic accounting analytical accounting Account analysis OSV Account card for account credit Account card
01 Fixed assets Types of fixed assets Fixed asset items V V V -
02 Depreciation of fixed assets Fixed asset items V V V -
03 Profitable investments in material assets Material assets - investment objects V V V -
04 Intangible assets Types of intangible assets Intangible assets V V V -

The table was obtained by processing the 1C chart of accounts, by way of a more general description of analytical accounting and its reduction. Indeed, for ourselves (we can call it "for management purposes") we are free to use at least 3 levels of subconto, but why put them on paper, complicating the registers and increasing their volume?

This is where we solve Problem B by eliminating redundant printouts. To do this, we adopt the good old "paper" method of accounting - journal-order form of bookkeeping (see Instructions on the use of a single journal-order form of bookkeeping, approved by Letter of the USSR Ministry of Finance dated 03/08/1960 N 63). Yes, don't be surprised, 1960. In those days of manual accounting, compiling unnecessary papers was an unaffordable luxury. Therefore, the basis was laid on the principle according to which transactions, as a rule, are decrypted only by the credit of accounts. Indeed, in every transaction there is, which means that a printout of full account cards will unreasonably double the amount of paper spent. In the journal-order system, both debit and credit show only the most important transactions - transactions with funds. Therefore, in our order, for all accounts, except for cash accounts, we will limit the printing of cards only to credit turnovers.

Pay attention to another important point. We have added the column "Name of the person responsible for maintaining the registers" to the table. This is due to the fact that in Art. 10 of the Law "On Accounting" among the mandatory register details there is a link to the person responsible for maintaining the register and his signature. You will have to fill in this column yourself. If the company is small and one person (chief accountant) is responsible for everything, you can indicate his full name. in the first line, and then put dashes-repetition.

Bottom line: The requirement to approve the accounting registers has been formally fulfilled, the auditors will not take you by surprise. Plus, we insured ourselves against the "greedy" inspector who wants to get a full printout of the 1C base up and down.

It will not be difficult to draw up such an order, guided by the advice above. But if you want to save time, form an order automatically as part of it.

The primary documents received by the accounting department must be checked both in form (completeness and correctness of primary documents, filling in details) and in content (legality of documented operations, logical linkage of individual indicators). Then the registration and economic grouping of their data are carried out in the system of synthetic and analytical accounts of accounting. For this purpose, information on the balances of property, economic assets and sources of their formation, as well as data on business transactions from the corresponding primary or consolidated documents are recorded in accounting registers.

- these are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. They serve to reflect business transactions in the accounting accounts.

All available registers can be subdivided according to three criteria: purpose, data generalization, appearance.

By appointment accounting registers can be divided into chronological, systematic and combined synchronistic. Chronological registers include registers in which the facts of economic life are recorded as they arise without any other systematization (registration logs, registers, etc.). In systematic registers, an entry is made in the context of grouping characteristics - accounts. The entries in the chronological and systematic registers must complement each other, as a result of which the sum of the turnovers of the chronological registers is always equal to the sum of the debit or credit turnovers of the systematic registers. If both chronological and systematic entries are made in the water register, then such a register will be combined (synchronic). The most typical example of such a register is Magazine-Main.

By data summarization registers are divided into integrated and differentiated. Each register can be viewed inductively - from particular to general, i.e. from primary documents to reporting, and / or deductively - from general to specific, i.e. from reporting to primary documents. In the first case, there is data integration, in the second, their differentiation.

In appearance all accounting registers are in the form of a book, card, free sheet or machine medium.

A book is an accounting ledger cut in a certain way, bound, laced and signed by the chief accountant.

A card is a form printed in the form of a table.

A blank sheet is a table placed on the form to be stitched. Free sheets are a compromise between books and cards. Loose sheets are the same cards, but printed on thin paper, their size is larger than the size of the cards. If the cards are kept in file cabinets, then loose sheets are stored and stitched in folders. For cards and free sheets, it is necessary to maintain registers (lists of open cards and free sheets).

The main meaning of the register is that their presence does not allow replacing cards, and in case of losing any of them, it is always easy to establish which card is missing.

The appearance of cards used in practice can be different, but the most common are three types: checking accounts, inventory and multi-column cards.

Contract accounts cards have a one-sided form, since the columns "Debit" and "Credit" are placed side by side, the presence of two parallel columns allows you to clearly see the state of the company's settlements.

Inventory cards are used to record material values. In this regard, a new column "Balance" is introduced, which reflects the balance of funds of this type of value after the registration of the fact of economic life, thus, in each account there are three columns: income, expense and balance. Each column is divided into two columns: quantity, amount. In the header of the card, the limit (standard) of the stock is put down; the presence of a standard makes it easy to find out whether the enterprise does not have these funds more than it needs, and if less, then to what extent.

Multicolumn the cards are intended for accounting of the facts of economic life with the allocation of their components in the columns. In particular, in cases where one fact is reflected in complex amounts, i.e. fixed, for example, the payment of various expenses of the enterprise.

Machine media differ technically and place data not on paper, but, as a rule, on magnetic media, its features dictate the order of arrangement of accounting information.

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction in accordance with Art. 10 of the Federal Law "On Accounting".

Types of accounting registers in accounting

Therefore, further we will dwell only on the characteristics of such an element as choice of accounting form as a set of information carriers used (accounting registers) and an adequate reflection of the accounting process in them.

For the systematization and accumulation of accounting information contained in the primary accounting documents accepted for accounting, and for reflection on the accounts of the FHZ, accounting registers are used.

These are tables of a special form designed for accounts based on primary documents. The practice of organizing accounting is based on a combination of various accounting registers. The Federal Law "On Accounting" provides a list of possible types of accounting registers in the form of paper and machine data carriers, the use of which in organizations is determined by the volume and specifics of the objects taken into account, the mass scale of business transactions, the method of registering and processing information, etc.

To understand the essence of accounting registers, it is customary to classify them according to certain criteria, the main ones of which are appearance. the content and nature of the entries.

In appearance, accounting registers are accounting books, cards, free sheets, computer media.

Ledgers

Accounting books - these are tables arranged in a certain way to register the facts of economic life (business transactions), depending on the specifics of the objects of accounting supervision, which must be numbered, laced, enclosed in a separate binding; on the back of the last page, the number of pages in the book is indicated, then the signatures of the chief accountant and the head and the seal of the organization are affixed. Books, as a rule, are used as accounting registers when the list of accounted objects in the organization is insignificant. However, for some accounting objects (for example, cash transactions), all organizations keep records of registration of transactions in books (cash book). The generalization of the movement of all accounting objects is kept in the General Ledger.

Cards

Cards - these are forms printed in the form of a table. Cards can be easily sorted, they are clearer, more convenient, more accessible to use than books. The appearance of cards can be different, but the most common are three types: checking accounts, inventory, multi-column.

Contract account cards are one-sided in that the debit and credit columns are placed side by side. Such cards are used to record settlements with legal entities and individuals. The presence of parallel columns of debit and credit allows you to clearly see the status of settlements, i.e. who owes whom, for what and how much.

Inventory cards are used to account for material values. In such cards, the column "Balance" is entered, where the remainder of this type of valuables is indicated after the registration of the fact of economic life (business transaction), according to the arrival and consumption of this type of valuables. These cards must contain three columns: income, expense and balance. Moreover, each column is divided into two columns: quantity and amount. For accounting of materials, raw materials, etc. such cards indicate the limit (standard) of the stock, which makes it possible to monitor the provision of the organization with these values for smooth operation.

Multi-column cards are intended for accounting of production costs in the line-by-line breakdown (by items of calculation) related to the release of products, performance of works and services. The totality of data on these items makes it possible to calculate the cost of specific types of products (work, services), since these cards are kept for each type of product, work performed, and services.

Throughout the reporting year, cards are stored in special boxes. The set of cards that are homogeneous in purpose is called file cabinet. Cards in the card index are arranged according to account numbers, alphabet, stock numbers and other characteristics. The use of special separators and indicators (metal plates with the designation of letters of the alphabet, designations of accounts, etc.) makes it easier to find them quickly. Cards are mainly used for registration with analytical accounts. In order to ensure the safety of the cards, they are registered in special registers, where they are assigned serial numbers. This makes it possible to check their presence and thereby exercise control over their safety.

Free sheets

Free sheets, like cards, they are forms with printed tables, but larger in size and volume of information reflected in them. In accounting practice, these are mainly different statements. Such accounting registers are used to generalize homogeneous information, for example, depreciation of fixed assets, a list of shipment (release) of products, etc. In order to control the safety of these types of accounting registers, they are stored in separate folders. The use of cards and free sheets as accounting registers provides great opportunities for the division of labor of accounting workers and filling them with computer technology.

Machine media

Machine media how accounting registers place data not on paper, but on magnetic media (magnetic tapes, magnetic disks, floppy disks, etc.). The peculiarities of computer storage media dictate the order of its arrangement. When using machine media as accounting registers, an organization is obliged to make copies of such registers on paper (as well as primary documents), including at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

By the nature of the entries, accounting registers are divided into chronological, systematic and combined.

Chronological they call accounting registers in which information about business transactions is recorded in a sequential order of receipt and processing of primary documents. No grouping of the recorded data in these registers is performed. Examples of chronological registers are a transaction log, a sales ledger, and a purchase ledger, where invoices are recorded for shipped products and purchased values, respectively.

Systematic they call accounting registers in which the registration of business transactions is grouped according to certain (established) criteria, for example, the grouping of information directly by accounts of synthetic and analytical accounting. Examples of such registers are the balance sheet of materials in the warehouse (balance sheet), the General Ledger, which summarizes the totals for all synthetic accounts.

Entries in chronological and systematic accounting registers should complement each other, as a result of which the sum of the turnovers of the chronological registers is always equal to the sum of the debit or credit turnovers of the systematic accounting registers (the so-called Mendes rule):

If chronological and systematic entries are made in one register, then such a register will be called combined. Typical examples of such a register are "Magazine-Main", many magazines-orders. Combined ledgers can be used to make accounts more descriptive, while reducing the number of accounts.

Synthetic called the registers in which all transactions are reflected in a generalized form in the monetary meter. Information on business transactions in these accounting registers is reflected in the context of synthetic accounts. An example of such a ledger is Gchavnaya ledger.

Analytical called accounting registers, in which information is reflected in separate analytical accounts, detailing the content of the records of one or another synthetic account. Records in analytical registers should be more detailed than records in synthetic registers: an explanatory text is given and along with value ones, natural or labor gauges, if necessary, are indicated.

Nowadays, complex accounting registers combining synthetic and analytical accounting, as well as chronological and systematic records. They are used, for example, with a journal-order form of accounting. Combining synthetic and analytical accounting provides automatic matching of the totals for synthetic and analytical accounts and frees you from the need to draw up turnover sheets for data reconciliation.

For the formation of reliable and timely information about the activities of the enterprise and its provision to users, the technique of registration is important. The recording of business transactions in the relevant accounting registers on the basis of documents is called posting transactions. These entries are made on a quotation basis (that is, an indication of the debit and credit accounts for the business transaction).

In order to exclude repeated registration of information in the accounting register for the same document, a corresponding mark is made on the documents about posting the transaction in the form of a sign. " Often the page of the accounting register is indicated on the document, where the record of the submitted business transaction, drawn up by this document, is made. Marking the posting documents for transactions is also important for the subsequent verification of the correctness of the entries.

In the practice of accounting, various methods of accounting entries in accounting registers are used. Records in accounting registers are simple and copied. Copying of records is used in cases when it is necessary to have an imprint or a copy of the record.

Entries in accounting registers can be carried out by linear positional and chess methods.

The essence linear positional notation consists in the fact that debit and credit turnovers are reflected in one line, which is especially convenient for keeping records of various kinds of settlements. The use of this method of accounting ensures the monitoring of the timeliness of repayment of receivables and payables.

The advantage of using linear positional notation is that accounting registers, as a rule, combine synthetic and analytical accounting. This simplifies the accounting technique and increases its reliability.

Chess principle record in accounting registers is that at one time in the accounting register the amount of the business transaction on the debit and credit of the corresponding accounts is reflected. With this method of registration of credentials, the visibility increases and the internal content of the correspondence of the accounts is revealed. This recording order is used in the construction of many registers (order journals) in the journal-order form of accounting.

Then the registration and economic grouping of their data are carried out in the system of synthetic and analytical accounts of accounting. For this purpose, information on the balances of property, economic assets and the sources of their formation, as well as data on business transactions from the corresponding primary or consolidated documents are recorded in accounting registers.

Accounting registers are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. In essence, they are carriers of data on business transactions obtained from the corresponding primary and summary documents.

Accounting registers are intended for systematization and accumulation of information contained in primary documents accepted for accounting, for reflection on accounting accounts and in financial statements.

The set of accounting registers used in the organization to reflect business transactions in a certain sequence and grouping by appropriate methods of records, form a form of accounting.

These forms are united by the unity of accounting principles: business transactions confirmed by primary documents are reflected in accounting registers, without any exception, by double entry in accounting accounts in accordance with the Chart of accounts for financial and economic activities of organizations approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 . No. 94n.

In addition, accounting registers, regardless of what form of accounting they belong to, perform the function of an intermediary between the primary accounting documents and the accounting statements of the organization, allowing, as mentioned above, to reflect, summarize and systematize accounting information.

The accounting forms that are used in Russian accounting practice are diverse. The choice of the form of accounting remains at the discretion of the head of the organization and the chief accountant, is fixed in the order on accounting policy and is carried out depending on various conditions, first of all - on the scale of the business and the degree of automation of accounting in the organization.

Small businesses, for example, can apply a simplified form of accounting proposed by the Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n, which can be maintained according to:

✔ a simple form of accounting (without using the accounting registers of the property of a small enterprise) - in the form of "journal-main";

✔ the form of accounting using the accounting registers of the property of a small business.

For other business entities, there are memorial-order and journal-order forms of accounting.

A simple form of accounting is applicable to small businesses that perform a small number of business transactions (usually no more than thirty per month), do not manufacture products and work associated with large expenditures of material resources. In this case, the accounting of all transactions is carried out by registering them only in the book (journal) of accounting for the facts of economic activity in the form No. K-1.

Along with the book for accounting for payments for wages with employees and for tax on income with the budget, a small enterprise must also keep a payroll record in form No. B-8.

The book is a register of analytical and synthetic accounting, on the basis of which it is possible to determine the availability of property and funds, as well as their sources from a small enterprise at a certain date and draw up financial statements. It is a combined accounting register that contains all accounting accounts used by a small business and allows you to keep records of business transactions on each of them. In this case, the book should be sufficiently detailed to substantiate the content of the corresponding items of the balance sheet.

The form of accounting using the accounting registers of the property of a small enterprise is acceptable for small enterprises engaged in the production of goods (works, services), and includes the following accounting registers:

Statement of accounting of fixed assets, accrued depreciation deductions - form No. B-1;

Statement of accounting of inventories and goods, as well as VAT paid on values, - form No. B-2;

Statement of accounting for production costs - form No. B-3;

Statement of accounting of funds and funds - form No. B-4;

Statement of accounting of settlements and other operations - form No. B-5;

Sales record sheet - form No. B-6 (payment);

Statement of accounting of settlements and other operations - form No. B-6 (shipment);

Accountsheet of settlements with suppliers - form No. B-7;

Record of labor remuneration - form No. B-8;

Statement (chess) - form number B-9.

Each statement, as a rule, is used to record transactions in one of the used accounting accounts.

The amount for any operation is recorded simultaneously in two statements: in one - according to the debit of the account, indicating the number of the credited account, in the other - according to the credit of the corresponding account and a similar record of the number of the debited account. In both statements, an entry is made based on the forms of primary accounting documentation about the essence of the transaction, or explanations, codes, etc.

The balances of funds in separate statements should be checked against the corresponding data of the primary documents on the basis of which the entries were made (cash reports, bank statements, etc.).

The generalization of the monthly results of the financial and economic activities of a small enterprise, reflected in the statements, is made in the statement (chess) according to the form No. B-9, on the basis of which the turnover statement is drawn up. The turnover sheet is the basis for compiling the balance sheet of a small enterprise.

All used statements indicate the month in which they are filled in, and, if necessary, the name of the synthetic accounts. At the end of the month, after calculating the total turnover, the statements are signed by the persons who made the accounting records in the small business.

The workflow scheme within this form of accounting is as follows:

The memorial order form of accounting seems to be more complicated. It is used in several versions, depending on the industry characteristics and the type of enterprise. It combines book and card development and grouping accounting registers. Synthetic accounting is kept in books or multi-graph statements, and books, statements and cards are used for analytical accounting.

Documents checked and accepted for accounting are systematized according to the dates of transactions (in chronological order) and are drawn up with memorial orders - cumulative statements, which are assigned permanent numbers. For example, memorial order 1 is a cumulative statement of cash transactions; memorial warrant 2 - a set of payroll payrolls, etc.

This makes it easier to find the necessary documents and draw up various certificates. The number of orders drawn up per month is determined by the chief accountant. The memorial order looks like this:

Separate memorial orders are drawn up for transactions that cannot be systematized and for Storno transactions, which are numbered for each month separately.

In organizations in which, in terms of the volume of transactions, the compilation of accumulative statements is not required, the correspondence of accounts is indicated on separate memorial orders or on stamp impressions affixed directly to the primary documents with the assignment of the corresponding numbers. The stamp must contain the same mandatory details as the memorial warrant: number, date of compilation, correspondence of invoices, amount, signature of the person in charge - and a number of additional (if necessary).

Separate memorial orders are drawn up as the transactions are performed, but no later than the next day upon receipt of the primary document, both on the basis of individual documents and on the basis of a group of similar documents. Correspondence of accounts in a memorial warrant is recorded depending on the nature of transactions on the debit of one account and the credit of another account or the debit of one account and the credit of several accounts, or, conversely, on the credit of one account and the debit of several accounts.

Memorial warrants are signed by the chief accountant or his deputy and the executor, and if accounting is centralized, also by the head of the accounting group. Commemorated warrants are recorded in chronological order in the register.

Memorial warrant data is transferred to the general ledger, in which each spread corresponds to a separate account. In this case, on the left side of the account, data on business transactions in debit are reflected, and on the right side - on the credit of this account. The debit and credit totals of the general ledger accounts are recorded in the revolving sheet, built using synthetic accounts, on the basis of which the balance sheet is compiled.

Thus, the document flow diagram for the memorial order form of accounting is as follows:

The advantages of the memorial order form of accounting are the simplicity and clarity of its accounting registers. At the same time, with the predominantly manual filling of accounting registers, the volume of routine work on filling out memorial orders is extremely large.

As a result, a more advanced form of accounting was developed - a journal-order form of accounting.

This form of accounting is based on the principles of accumulation and systematization of data from primary documents in accounting registers, which make it possible to provide synthetic and analytical accounting of source funds and business transactions in all sections of accounting. This eliminates the need for memorial warrants.

Chronological and systematic records of business transactions are carried out simultaneously as a single workflow.

Records in accumulative registers are made in the context of indicators necessary for managing the financial and economic activities of the enterprise, as well as for reporting purposes. Analytical and synthetic accounting is carried out, as a rule, in a single system of records. Two types of accounting registers are used here: order journals and auxiliary statements.

At the same time, enterprises can independently adapt the applied accounting registers to the specifics of their activities, subject to the general methodological principles established by the Federal Law "On Accounting". The list of standard registers of the unified journal-order form is as follows.

As an exception, for some types of accounts, for which there is a significant number of personal accounts, analytical accounting cards can be entered and on the basis of their data at the end of the month revolving statements can be drawn up.

In addition, inventory cards or books of accounting of fixed assets are kept, cards or statements of accounting for production costs for calculated objects, as well as varietal balance sheets for materials, varietal (balance or turnover) sheets for accounting for finished products.

The main registers of this form of accounting are order journals. Auxiliary statements are usually used in cases where the necessary analytical indicators are difficult to obtain directly in the order logs. Therefore, the data of the source documents are pre-grouped in the sheets, and their totals are then transferred to the order journals.

The totals of the order journals at the end of the month are transferred to the general ledger. According to the general ledger, the balance sheet is compiled. In cases where accounting balances must be shown in the balance sheet for several items, the entry is made on the basis of accounting registers.

The general ledger is opened for a year and serves to summarize data from order journals, to mutually check the correctness of the entries made on individual accounts and to compile the balance sheet. It records the balance at the beginning of the month, the turnover on debit and credit of accounts and the balance at the end of the year for each synthetic account.

In the general ledger, data on the current turnover of property (funds) are recorded only for synthetic accounts. The credit turnover of each synthetic account is reflected in one entry, and the debit turnover is in correspondence with the credited accounts. Verification of the correctness of entries made in the general ledger is carried out by calculating the amounts of turnovers and balances for all accounting accounts.

The amounts of debit and credit turnovers, as well as the amounts of debit and credit balances, must be equal, respectively.

When using the journal-order form of accounting, there is no need to draw up a chess control list and a chess balance, as well as a balance of turnovers on accounts.

The general scheme of workflow in the framework of the journal-order form of accounting is shown in Scheme 1.3.

Registration in accounting registers is carried out manually or using a computer.

In the manual mode, transactions are recorded manually with ink or a ballpoint pen (if it is necessary to have several copies, by copying). With the computer method, the recording is made using computer accounting programs.

Correction of errors in the accounting registers is carried out by the correction method, by the method of additional postings and by the "red storno" method.

The corrective method is applied if an error made in the accounting register does not affect the correspondence of accounts or it was quickly discovered and did not affect the totals of the accounts.

The essence of the proofreading method is that the erroneous text or amount is crossed out and the correct text or amount is written above the crossed out (or under the crossed out - depending on the available possibilities).

Strikethrough is made with a thin line so that strikethrough can be read. In this case, the entire number is crossed out, even if only one digit is mistaken.

Correcting the error is negotiated and confirmed: in documents - by the signatures of the persons who signed the document, in the accounting registers - by the signature of the person making the correction. A correction clause is made in the margins or at the end of the page, recording there "Believe corrected" and the correct text or amount.

In accounting practice, the expression "write in red" or "storno" is often encountered. This means that a reversal entry has been made (that is, the numbers written in this way are counted with a minus sign).

Regulatory documents do not define the procedure for the production of storno entries.

In practice, there are two common options for such a record:

1) the reversal entry is made with red ink or paste;

2) the number to be reversed is written with paste or ink of the same color as the rest of the entries, and then enclosed with a solid line.

After registering a business transaction in the accounting register, an appropriate mark is made on the accounting entry or on the primary document itself to facilitate the subsequent verification of the correctness of the posting.

At the end of the month, the results are summed up on each page of the accounting registers. The final records of synthetic and analytical registers must be reconciled by drawing up turnover lists or in another way.

Turnover sheets are a way to summarize accounting registration data in accounting accounts. Turnover statements are compiled at the end of the month based on the following data:

Balance (balance) at the beginning of the month;

Monthly turnovers;

Balance at the end of the month.

Turnover statements can be compiled for synthetic and analytical accounts.

Example. The accountant calculated the wages of the organization's employees and issued a payroll. The accountant calculates wages on the basis of the time sheet and documents that establish the wages of employees and additional payments (labor contracts, orders, staffing). The payroll is an accounting register. For May, it looks as follows (numbers of balance accounts are indicated in brackets):

Based on the payroll, we will draw up a turnover sheet for balance sheet account 70 "Payments with personnel for labor" for May:

Thus, the final balance of 4178 rubles. (5000 + 5500 - 6322), which we received in the payroll, coincided with the final balance received in the turnover sheet. Now we will present the business transactions for calculating and issuing wages for May in the form of accounting entries: Debit 44 Credit 70– 5500 rub. - the salary for May was accrued (at the same time the expenses for the sale were increased); Debit 70 Credit 68– 572 rubles. - personal income tax withheld from accrued wages; Debit 70 Credit 76– 750 rubles. - alimony withheld from wages Debit 70 Credit 50–5,000 rubles. - wages for the previous month were issued from the organization's cash desk (the organization's wage arrears formed on April 30).

A revolving analytical statement can be compiled for any level of analytical accounting.

Example. It is necessary to find out the status of settlements of the trade organization with the supplier Fakel LLC at the end of February for all valid contracts. Then we need a turnover sheet for account 60-1-1-01:

We have compiled an analytical sheet in an expanded form. If we need generalized information, then the same statement will look like this:

If the accounting is carried out in a computer way, then the accountant enters the transactions in this very structure. With the manual method of accounting, the accountant makes posting in journals (statements) for synthetic accounts and sub-accounts, and makes analytical entries in cards.

The balance sheet (balance sheet) is compiled at the end of the month based on the data for each synthetic account: balances at the beginning of the month (opening or opening balance), monthly turnover and balances at the end of the month (ending balance). The balance sheet can be compiled only for synthetic accounts or in the context of sub-accounts.

All synthetic accounts used in the enterprise are recorded in the statement. A separate line is allocated for each account, in which the opening balance, debit and credit turnover, and the ending balance are indicated. If there was no movement on the account for the reporting period, then only the opening and closing balances are indicated. To check whether the balance sheet has been drawn up correctly, you should know the following rules:

The total of the debit opening balances of the accounts must equal the total of the credit opening balances;

The total of debit turnovers for the period must be equal to the total of credit turnovers;

The total of the debit closing balances of the accounts must equal the total of the closing credit balances.

Data from the balance sheet of account balances are used in the preparation of the balance sheet.

Example. Trading organization LLC "Vostok" as of March 31 has the following indicators (numbers of synthetic accounts are indicated in brackets): - fixed assets (01) - 500,000 rubles; - depreciation on these fixed assets (02) - 100,000 rubles .; - goods (41) - 300,000 rubles; - cash on hand (50) - 20,000 rubles; - money in the current account (51) - 115,000 rubles; - debts to suppliers of goods (60) - 175 000 rubles; - a bank loan (66) - 300,000 rubles; - wage arrears (70) - 90,000 rubles; - authorized capital (80) - 200,000 rubles; - retained earnings (84 ) - 70 000 rubles Business transactions in April were reflected in the accounting by the following entries:

For simplicity of the example, the postings are designed in such a way that each account is involved in transactions once on debit and once on credit, except for accounts 51 and 90. Therefore, the turnover sheet, data from which is taken for the balance sheet, is compiled only for these synthetic accounts.

And finally, we draw up the balance sheet for April:

Is it necessary to establish a system for collecting, registering and transmitting data on the organization's business operations, its property and obligations? This will require information on the movement of funds, values and legal relations, expressed in monetary units and presented in a form that complies with the legislation.

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The information obtained is subject to classification and storage in various registers, journals, statements.

What is it in simple terms?

Thus, you can get a summary of groups of objects, for example:

suppliers;
buyers;
types of contracts;
product categories.

These data are used to compile an internal system of indicators that characterize the results of an enterprise's activities, and to maintain records in a special way that allows for the separation of incoming information according to certain criteria.

What are they regulated by?

Article 10 of Law 402-FZ establishes mandatory recording of information obtained from primary securities in accounting documents:

Commercial enterprises are allowed to independently develop the forms of such registers.
Public sector institutions should use the forms from Appendices to.
Organizations using the simplified tax system, according to, can adopt a simplified system of registers.
Small businesses have the right not to use them at all, reflecting all transactions in the business accounting journal, in which information on the availability of property and funds as of a certain date is consistently entered.

The composition of the register is stated in Part 4 of Art. 10 of act 402-FZ.

Oversights in the development of such a form can affect the size of the tax base.

To summarize, clarify the correctness of the entries on the accounts and draw up the balance sheet, at the end of the month, the collected information is added to the general ledger.

Since enterprises independently develop register forms, the decision on maintaining a document that allows summarizing the available data remains at the discretion of the organization's management.

By the nature of the tasks being implemented, the registers are divided into:

chronological, reflecting information in the order of receipt;
systematic, allowing to group homogeneous operations;
combined, combining the two previous formats.

What documents look like and what?

Accounting ledgers are tables for grouping and summing records. Forms are subdivided according to their appearance.

Among them are:

a book consisting of a bound set of sheets, each of which is lined up into columns of a certain type and includes the necessary details;
a checking card intended for accounting of transactions with debtors, creditors, employees to whom cash has been issued for certain purposes;
a material card containing lines of income, expense, balance of material assets for summing up quantitatively sum totals;
a multi-column card divided into several columns;
loose sheets - large size forms.

Checklist for accounting policies

The list of registers used to record business transactions is a mandatory section of the document that defines the set of accounting and reporting methods. Sample forms are included in the appendix.

The missing forms are not allowed to be used. For unforeseen situations, as a rule, it is possible to approve additional forms by order of the head.

simple - excluding the use of registers;
complete, allowing the use of elements intended for the classification and storage of primary information.

If the second of the above options is chosen, in order to record the facts of economic life, you will need to fill out the set of accounting sheets shown in the table:

MP number	Name
1	Fixed assets and depreciation
2	Inventories
3	Production costs
4	Money
5	Settlements and other operations
6	Sales
7	Settlements with suppliers
8	Settlements with staff on payment there

Summary

To systematize the data contained in the registers, the reporting interval and the date of summing up are established. Generalization of information is made in the Chess sheet 9MP.

In this form, a special section is allocated to each account and subaccount, containing information on debit and credit. The form is convenient to use with a small nomenclature.

Based on 9MP, you can display the balances at the end of the interval under consideration and fill out the balance sheet - the difference between receipts and costs in a certain period for each synthetic account.

VAT

The primary document for VAT accounting is an invoice. Therefore, you can accept sales and purchase books as a register. The latter reflects incoming documents that allow you to get a deduction for the amount of input VAT.

Fixed asset accounting

There is no unified register form, therefore accountants independently develop the necessary forms.

The most commonly used journal-order 13, formed with the help of a specialized computer program.

Primary

These are documents that are used to confirm business transactions. Forms are developed by the organization and fixed in the accounting policy.

As instructed by the Ministry of Finance of the Russian Federation, mandatory forms are required when filling out:

cash documents;
bill of lading.

The circle of persons who have the right to certify such a paper with a signature is determined by the head of the company.

Analytical

Such registers contain the main attributes of the operation and its brief description. They can be built one at a time using the principle of the balance sheet.

Mandatory

The organization determines the composition of the systematizing forms in the accounting policy at its discretion. First of all, these indicators are necessary for accounting and reporting.

At the same time, they are used to determine the tax base and make decisions regarding the activities of the enterprise.

By checkout

In accordance with the Order of the Ministry of Finance 94n on account 50, cash flow data are summed up. The information is reflected in the journal-order 1.

By wages

To identify the turnovers on the credit of accounts used for settlements with employees, order journal 10 is used.

A budgetary institution

For government agencies, the forms of accounting registers are unified and regulated by Order of the Ministry of Finance of the Russian Federation 52N of 03/30/2015. The list includes fifty-one documents.

For example:

inventory card;
book of accounting of material values;
turnover sheet;
main book;
commitment log.

Settlements with accountable persons

When issuing a targeted advance payment to an employee, the data is entered into the journal order 7.

A single system of records is provided in the register. In this case, analytical accounting is carried out in a positional way.

Each line reflects:

the amount of money issued;
expenses justified by the written communication provided;
the amount of the return of unused funds;
reimbursed overruns.

Thus, all transactions for one report are reflected in one line.

How to approve?

To justify the use of a certain type of register, you will need to add the following information to the accounting policy:

filling format;
structure of the form;
the possibility of using computer technology to prepare the register.

The changes will take effect in accordance with the directive of the head of the company.

Order (sample)

The order approving the accounting policy usually contains the information listed below:

document's name;
date and number;
types of company activities;
owned assets;
the ability to carry out transactions with currency and securities;
uncovered loans;
lending to employees and third-party organizations;
budget subsidies;
separate subdivisions;
the right to a simplified way of keeping records;
regulatory justification (references to the Tax Code, law 402-FZ, PBU 1/2008, order of the Ministry of Finance 106n);
the essence of the order (for example, to approve the new edition of the accounting policy);
the beginning of the document's validity;
appointment of a person responsible for the execution of the order;
the signature of the head.

Requisites and rules of maintenance

The concept of what documents are classified as accounting registers and what is included in them is established by law 402-FZ.

What do you want to reflect?

Information about the fait accompli of the company's economic life is subject to entry:

name of the form;
Date of preparation;
the name of the subject;
the essence of the operation;
monetary measurement;
Name and position of the person in charge.

Required details

The attributes that must be specified when compiling the register are established by regulatory enactments:

table header;
name of the compiling organization;
the period for which the information is entered;
accounts of accounting objects;
financial equivalent of items with indication of units of measurement;
details of the persons authorized to maintain the register.

When are recordings made?

Filling in the register must be carried out in the process of accomplishing the fact of the economic life of the company or immediately after its completion.

Compilation procedure

The filling method is regulated by Article 10 of Law 402-FZ:

corrections can be made by a subject authorized to maintain the register;
the presence of units of measurement and decoding of the signature is mandatory;
the structure of the form is established by the head of the company;
it is not allowed to add information about imaginary objects and facts of economic activity.

How can they be conducted?

Documents can be recorded on paper or electronic media.

Who is signing?

The form is certified by persons appointed by the head.

The correctness of the reflection of business transactions

Information about each event must be entered sequentially, starting from the earliest one, and systematized according to accounting positions intended for fixing the movement of each homogeneous group in monetary terms.

Formation in 1C: Accounting

To prepare the main registers, you can use standard reports:

turnover balance sheet;
chess list;
account turnover;
account analysis;
account card;
subconto analysis;
collective transactions;
main book.

Protection, modification and correction of errors

Adjustments must be made before closing the current month's transactions.

There are several ways of editing:

the corrective procedure is applied if the inaccuracy did not affect the correspondence of the accounts and did not affect the accounts;
storno is used when another account is specified instead of one;
the additional posting method is referred to if the transaction amount has been understated.

Order and storage period

In accordance with the norms of 402-FZ and the rules for organizing archiving, the accounting registers should be stored for five years after the reporting interval.

Documents are required to provide protection against corruption of the data they contain and complete loss.

Closing for the reporting period

The procedure for separating information about the facts of economic life related to different intervals is drawn up in a separate administrative act or prescribed in the accounting policy.

In addition, it is necessary to check the procedure for submitting documents to the archive:

stitching;
tracking data validity;
availability of appropriate sanctions;
drawing up a consolidated register.

Attention!

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.

Accounting registers are used to systematize and accumulate accounting information contained in the primary accounting documents accepted for accounting and to be reflected in the accounting accounts.

Accounting registers are tables of a special form designed for accounts based on primary documents. The practice of organizing accounting is based on a combination of various accounting registers. The Federal Law "On Accounting" provides a list of possible types of accounting registers in the form of paper and machine data carriers, the use of which in organizations is determined by the volume and specifics of the objects taken into account, the mass scale of business transactions, the method of registering and processing information, etc.

To understand the essence of accounting registers, it is customary to classify them according to certain criteria, the main of which are the appearance, content and nature of the records.

In appearance, accounting registers are accounting books, cards, free sheets, computer media.

Accounting books are tables laid out in a certain way for registering facts of economic life (business transactions), depending on the specifics of objects of accounting supervision, which must be numbered, laced, enclosed in a separate binding; on the back of the last page, the number of pages in the book is indicated, then the signatures of the chief accountant and the head and the seal of the organization are affixed. Books, as a rule, are used as accounting registers when the list of accounted objects in the organization is insignificant. However, for some accounting objects (for example, cash transactions), all organizations keep records of registration of transactions in books (cash book). The generalization of the movement of all accounting objects is kept in the General Ledger.

Cards are forms printed in a table format. Cards can be easily sorted, they are clearer, more convenient, more accessible to use than books. The appearance of cards can be different, but the most common are three types: checking accounts, inventory, multi-column.

Contract account cards are one-sided in that the debit and credit columns are placed side by side. Such cards are used to record settlements with legal entities and individuals. The presence of parallel columns of debit and credit allows you to clearly see the status of settlements, i.e. who owes whom, for what and how much.

Inventory cards are used to record material values. In such cards, the column "Balance" is entered, where the remainder of this type of valuables is indicated after the registration of the fact of economic life (business transaction), according to the arrival and consumption of this type of valuables. These cards must contain three columns: income, expense and balance. Moreover, each column is divided into two columns: quantity and amount. For accounting of materials, raw materials, etc. such cards indicate the limit (standard) of the stock, which makes it possible to monitor the provision of the organization with these values for smooth operation.

Multi-column cards are intended for accounting of production costs in line-by-line breakdown (by calculation items) associated with the release of products, performance of work and services. The totality of data on these items makes it possible to calculate the cost of specific types of products (work, services), since these cards are kept for each type of product, work performed, and services.

Throughout the reporting year, cards are stored in special boxes. A set of cards that are homogeneous in purpose is called a card index. Cards in the card index are arranged according to account numbers, alphabet, stock numbers and other characteristics. The use of special separators and indicators (metal plates with the designation of letters of the alphabet, designations of accounts, etc.) makes it easier to find them quickly. Cards are mainly used for registration with analytical accounts. In order to ensure the safety of the cards, they are registered in special registers, where they are assigned serial numbers. This makes it possible to check their presence and thereby exercise control over their safety.

Free sheets, like cards, are forms with printed tables, but large in size and volume of information reflected in them. In accounting practice, these are mainly different statements. Such accounting registers are used to generalize homogeneous information, for example, depreciation of fixed assets, a list of shipment (release) of products, etc. In order to control the safety of these types of accounting registers, they are stored in separate folders. The use of cards and free sheets as accounting registers provides great opportunities for the division of labor of accounting workers and filling them with computer technology.

Machine media as accounting registers place data not on paper, but on magnetic media (magnetic tapes, magnetic disks, floppy disks, etc.). The peculiarities of computer storage media dictate the order of its arrangement. When using machine media as accounting registers, an organization is obliged to make copies of such registers on paper (as well as primary documents), including at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

By the nature of the entries, accounting registers are divided into chronological, systematic and combined.

Chronological registers are called accounting registers in which information about business transactions is recorded in a sequential order of receipt and processing of primary documents. No grouping of the recorded data in these registers is performed. Examples of chronological registers are a transaction log, a sales ledger, and a purchase ledger, where invoices are recorded for shipped products and purchased values, respectively.

Accounting registers are called systematic, in which the registration of business transactions is grouped according to certain (established) criteria, for example, the grouping of information directly by accounts of synthetic and analytical accounting. Examples of such registers are the balance sheet of materials in the warehouse (balance sheet), the General Ledger, which summarizes the totals for all synthetic accounts.

Entries in chronological and systematic accounting registers must complement each other, as a result of which the sum of the turnovers of the chronological registers is always equal to the sum of the debit or credit turnovers of the systematic accounting registers.

If chronological and systematic entries are made in one register, then such register will be called combined. Typical examples of such a register are "Magazine-Main", many magazines-orders. Combined ledgers can be used to make accounts more descriptive, while reducing the number of accounts.

Synthetic registers are called registers in which all operations are reflected in a generalized form in a monetary meter. Information on business transactions in these accounting registers is reflected in the context of synthetic accounts. An example of such an accounting ledger is the General Ledger.

Accounting registers are called analytical ones, in which information is reflected in separate analytical accounts, detailing the content of the records of one or another synthetic account. Records in analytical registers should be more detailed than records in synthetic registers: an explanatory text is given and along with value ones, natural or labor gauges, if necessary, are indicated.

At present, complex accounting registers are widely used, combining synthetic and analytical accounting, as well as chronological and systematic records. They are used, for example, in the journal-order form of accounting. Combining synthetic and analytical accounting provides automatic matching of the totals for synthetic and analytical accounts and frees you from the need to draw up turnover sheets for data reconciliation.

For the formation of reliable and timely information about the activities of the enterprise and its provision to users, the technique of registration is important. Recording business transactions in the relevant accounting registers based on documents is called posting transactions. These entries are made on a quotation basis (that is, an indication of the debit and credit accounts for the business transaction).

In order to exclude the repeated registration of information in the accounting register for the same document, a corresponding mark is made on the documents about posting the transaction in the form of a sign. Often the page of the accounting register is indicated on the document, where the record of the submitted business transaction, drawn up by this document, is made. Marking the posting documents for transactions is also important for the subsequent verification of the correctness of the entries.

Entries in accounting registers can be carried out by linear positional and chess methods.

The essence of the linear-positional record is that debit and credit turnovers are reflected in one line, which is especially convenient for keeping records of various kinds of calculations. The use of this method of accounting ensures the monitoring of the timeliness of repayment of receivables and payables.

The chess principle of recording in the accounting registers is that in one step the accounting register reflects the amount of the business transaction on the debit and credit of the corresponding accounts. With this method of registration of credentials, the visibility increases and the internal content of the correspondence of the accounts is revealed. This recording order is used in the construction of many registers (order journals) in the journal-order form of accounting.

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