Mandatory accounting registers. How to make an order for approval of accounting registers quickly and usefully. The procedure for filling out accounting registers

The term “accounting registers” is commonly understood as a large number of documents intended to reflect and systematize data from the “primary” source. The procedure for maintaining these documents is regulated by Article 10 of Federal Law No. 402 of December 6, 2011.

Obligation to fill out registers assigned to accountants of commercial organizations, who must use consolidated data to prepare financial and tax reporting. They are classified according to their purpose and the degree of generalization of information.

The most important accounting register of any commercial organization is, which is used in compiling and reflecting summary data in the general ledger.

Federal legislation provides for the forms of accounting registers that must be filled out by legal entities having any organizational and legal form of ownership.

At the same time, current laws do not prohibit business entities from independently developing accounting registers for themselves.

They can lead analytical and synthetic accounting both on paper and in electronic form. In recent years, many commercial organizations have been using special software, through which they post data to accounting accounts, fill out and print out primary documentation, compile accounting registers and generate reports.

Every commercial organization is obliged to develop and approve own. This document will reflect all the important points regarding its work in general, relationships with staff members, document management, etc.

The accounting policy of the organization must necessarily contain information regarding the accounting registers that will be maintained by accountants. It is worth noting that the form and method of maintaining these documents is indicated. As for state-owned enterprises, the form of accounting registers for them is approved by the Ministry of Finance of the Russian Federation.

What needs to be reflected

In 2018, business entities may not use previously approved forms of accounting registers, in accordance with the Information Regulation of the Ministry of Finance PZ No. 10/2012 dated December 4, 2012.

When forming them, you should comply only with the requirement of Federal Law No. 402 of December 6, 2011 regarding the presence of mandatory details.

When drawing up such documents, accountants must necessarily indicate the following details:

1. Name (full) of the accounting register.
2. Full name of the commercial organization, its code.
3. The period for which this document is drawn up (or the start date of maintenance and the closing date).
4. Full name of the employee who is responsible for drawing up the document.
5. Signature, company.

This document should group data in chronological order. Systematic grouping of accounting objects can also be carried out. Units of measurement must be indicated. All data entered into accounting registers must be supported by relevant primary documentation.

It is prohibited to indicate knowingly false information that will distort the final results, due to which the organization minimizes tax liabilities to the budget. If this fact is revealed by regulatory authorities, the company and responsible persons will face financial sanctions.

Types and forms in 2018

In 2018, business entities must conduct following registers:

1. General ledger. It systematizes the information that is reflected in the accounting accounts.
2. Cash book, registers, in which data is indicated in chronological order.
3. Order journals, statements, are intended for systematization of primary accounting data.
4. Chess sheets.
5. Accounting certificates.
6. Explanations for accounting accounts.

After the chief accountant of the organization has developed all forms of accounting registers, they are submitted to the manager for approval. If he does not have any objections, then an order is issued and recorded in the appropriate journal.

Supervisory authorities, which sooner or later will conduct an audit of the company’s economic activities, This document will be required. After studying the order, the inspector will request all the forms he is interested in (if the company maintains electronic document management, he will request printouts of them). That is why legal entities should not forget about its publication, since otherwise they cannot avoid conflicts with regulatory authorities.

Since 2013, legal entities are obliged to issue an order, which will approve all registers used by them during . This procedure is regulated by Federal Law No. 402 of December 6, 2011. An appendix is ​​attached to the order, which deciphers the full list of accounting registers.

Register examples

In accordance with Order No. 94n, issued by the Ministry of Finance of the Russian Federation on October 31, 2000, business entities that are required to keep accounting records and submit relevant reports must fill out the following types of registers:

Business entities often use the following types of registers:

Correct reflection of business transactions

The accountant who fills out accounting documents must carefully monitor the correctness and completeness of the information reflected in them. Very often these documents contain mechanical or mathematical errors that can be corrected in a certain way.

Federal legislation provides the following methods for adjusting entries in accounting registers(do not erase, cover with corrector or use a blade to correct mistakes):

• preparation of additional accounting entries;
• "red reversal";
• proofreading

If an error was made when filling out the accounting registers, which is not related to the correspondence of accounts and did not affect the final figures, then an accountant can apply the proofreading method. He should cross out the incorrect entry with a thin line, and the correct data should be entered next to it.

At the bottom of the register, an entry should be made: “corrected believe” “corrected (for example) twenty-five to thirty-eight”, a date and signature should be placed. In most cases, this technique is used to correct errors in accounting statements and explanatory notes to balance sheets.

If an error was made in the accounting register that affected the correspondence of accounts, then the accountant must apply the “red reversal” technique. Its principle is as follows. The accountant repeats the incorrect correspondence in red ink, after which he writes the correct posting in blue ink.

In the case where the amount was incorrectly indicated in the summary document, but the correspondence of accounts was drawn up correctly, the accountant can use the additional posting method. He needs to reflect the unaccounted amount in the same correspondence.

How to create accounting registers? Details are in this manual.

Accounting registers are an integral part of an organization’s accounting, which serves to systematize and store data from primary accounting documents.
Accounting registers are designed to reflect business transactions in accounting accounts. Previously, information from accounting registers was a trade secret.

Forms of accounting registers

Until 2013, the forms of accounting registers were uniform and mandatory for use by all business entities.

These forms were presented in Albums of Unified Forms. Currently, the forms of accounting registers are approved by the head of the enterprise.

However, the legislation provides a list of mandatory information contained in registers:

1. register name;
2. name of the economic entity filling out the register;
3. period of compilation or maintenance of the register;
4. chronological or systematic classification of accounting objects;
5. unit of measurement and currency of the transaction;
6. indication of positions responsible for maintaining the register;
7. Full name and signatures of responsible persons.

Accounting register forms are established by law and can be taken from official websites, they can be downloaded from the Internet, search using search engines.

Classification of accounting registers

Accounting registers are classified by purpose, generalization of information and type. According to their purpose, registers are divided into

• chronological
• systematic,
• synchronistic (combined).

Chronological registers record facts of economic activity as they occur. Examples of chronological accounting registers are journals and various registers.

Data in chronological and systematic registers complement each other

Systematic registers are filled out for certain accounts, which include business transactions. An example of a systematic register is a balance sheet.

If the register includes chronological and systematic recording, then it belongs to the combined synchronistic registers. An example of such an accounting register is the Main Journal.

The use of synchronous registers makes the information in them more visual.

Thus, the sum of turnovers in chronological registers is equal to the turnovers in the debit or credit of systematic registers. This relationship is called Mendes' rule.

Based on the generalization of information, registers are divided into synthetic and analytical.

1. In synthetic registers, transactions are recorded only with the date and amount indicated.
2. Analytical accounting registers are forms of accounting in which analytical information is systematized, that is, not only the details of the transaction, but also a summary of its content.

Business entities also use complex accounting registers that combine the principles of synthetic and analytical registers, as well as chronometric and systematic factors.

When using such forms, the totals for synthetic and analytical accounts automatically match, which frees you from additional reconciliation of turnover on different statements.

By appearance, registers are divided into books, cards, loose sheets and machine media

1. A book is a register that must be laced together, numbered and sealed with the seal and signatures of the responsible persons.
2. A card is a register in the form of a typewritten table.
3. A blank sheet is a register in the form of a table that needs to be filed. To keep track of cards and free sheets, registers are maintained to prevent register substitution or, if necessary, to restore a lost document.
4. Machine media is an electronic document stored on a magnetic medium and certified by an electronic signature. When using machine media, information must be promptly displayed in printed form.

The reliability of the information reflected in the accounting registers is ensured by responsible persons.

If an error is detected in the register, the correction is made by the responsible person, indicating the date the correction was made and sealed with his signature.

Correction is made by crossing out incorrect information once so that it remains legible. The above information is correct.

For each correction in the registers, written explanations of the responsible person must be given.

Accounting register sample document flow chart

Forms of accounting registers (a sample of 2017 can be found in this article) are intended to systematize and summarize data from primary documentation. They are used both for the purpose of reflecting business transactions by making entries, and for the subsequent preparation of accounting and/or financial statements of the company. Let's look at how accounting registers are formed in accordance with legal requirements.

What needs to be reflected in accounting registers

Forms of accounting registers in 2017 are compiled according to samples that each commercial business entity approves independently. This position is confirmed by the Ministry of Finance in clarifications: information No. PZ-10/2012 dated 12/04/12. An exception is the forms of accounting registers established by authorized government agencies. Requirements for registration are given in stat. 10 of Law No. 402-FZ of December 6, 2011. Thus, when independently developing samples of accounting registers, the following details must be indicated:

1. Title of the document.
2. Name of the compiler company.
3. Date of the compilation period or start/end date of maintaining the register.
4. Monetary meter of an accounting object with a reduction in the type of unit of measurement.
5. Systematic and/or chronological grouping.
6. Official responsible person with full name and position, as well as signature.

Note! The answer to the question: “who signs the accounting registers?” depends on how the forms are created. In general, the correctness of records is ensured by responsible employees, who also sign the forms made on paper. In the case of using documents in electronic form, an electronic digital signature is used, but such a procedure should be provided for in the accounting policy of the enterprise.

Analytical accounting registers - sample

Forms of accounting registers are classified into synthetic and analytical depending on the degree of data generalization. In the first case, information is reflected on synthetic accounting accounts in total amounts (for example, the general ledger, order journals, balance sheets). And in the second case, analytical accounting sub-accounts are used with detailed analytics for types/groups of documents (for example, analytical cards and statements for inventories, bank accounts, counterparties, etc.).

Important! The list of all registers used by the organization and the persons responsible for maintaining them must be fixed in the annex to the accounting policy to confirm the accuracy of the information. At the same time, samples of accounting and tax accounting registers are compiled by the company's chief accountant, and approved directly by the manager.

Examples of synthetic and analytical registers

Let us explain what synthetic and analytical registers are with examples. As a synthetic form, let’s take a balance sheet with generalized turnover for the period and account balances.

The type of synthetic register is the balance sheet for the quarter.

As an example of an analytical register, the balance sheet for the account is given. 71 for reporting employees.

Type of analytical register – balance sheet according to account. 71.

What registers are used to generate financial statements?

To generate a balance sheet, Form-2 and other types of reporting, the company uses accounting data that is collected in registers. The main ones are order journals, where information for the reporting period is accumulated using postings. The data is summarized at the end of the month using period closing and transferred to the general ledger showing account balances. The reports are directly compiled on the basis of information from the general ledger, balance sheet, and order journals.

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 transactions, logical linking of individual indicators). Then the registration and economic grouping of their data are carried out in a system of synthetic and analytical accounting accounts. For this purpose, information about the balances of property, economic assets and the sources of their formation, as well as data on business transactions from the relevant 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 accounting accounts.

All available registers can be divided according to three criteria: purpose, data summarization, appearance.

By purpose accounting registers can be divided into chronological, systematic and combined synchronistic. Chronological registers include registers in which the recording of facts of economic life is carried out as they arise without any other systematization (registration journals, registers, etc.). In systematic registers, recording is performed in the context of grouping characteristics - accounts. Entries in chronological and systematic registers must complement each other, as a result of which the sum of the turnover of the chronological registers is always equal to the sum of the debit or credit turnover of the systematic registers. If a water register performs both chronological and systematic recording, then such a register will be combined (synchronistic). The most typical example of such a register is “Journal-Home”.

By summarizing the data registers are divided into integrated and differentiated. Each register can be considered inductively - from the particular to the 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, data integration takes place, in the second - their differentiation.

By appearance all accounting registers are in the form of a book, card, loose sheet or computer media.

A book is an accounting register laid out 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 free sheet is a table placed on a form to be bound. Free sheets are a compromise between books and flashcards. Free sheets are the same cards, but printed on thin paper, their size is larger than the size of the cards. If cards are stored in file cabinets, then free sheets are stored and bound in folders. For cards and free sheets, it is necessary to maintain registers (lists of open cards and free sheets).

The main point of the registry is that their presence does not allow cards to be replaced, and if any of them are lost, it is always easy to determine which card is missing.

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

Contractual the cards have a one-sided shape, since the “Debit” and “Credit” columns are placed side by side, the presence of two parallel columns allows you to clearly see the status of the company’s payments.

Inventory cards are used to record material assets. In this regard, a new column “Balance” is introduced, which reflects the balance of funds of this type of value after registration of the fact of economic life, thus, each account contains three columns: income, expense and balance. Each column is divided into two columns: quantity, amount. The stock limit (standard) is indicated in the card header; the presence of a standard makes it easy to find out whether an enterprise has more of these funds than it needs, and if less, then to what extent.

Multi-column cards are designed to record the facts of economic life, highlighting their components in columns. In particular, in cases where one fact is reflected in complex amounts, i.e. fixed, for example, payment of various expenses of the enterprise.

Computer 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 correct reflection of business transactions in 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 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 choosing an accounting form as a set of information carriers used (accounting registers) and adequate reflection of the accounting process in them.

Accounting registers are used to systematize and accumulate accounting information contained in the primary accounting documents accepted for accounting and reflect it on the accounting accounts of the FHZ.

These are tables of a special form designed for accounting 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 computer storage media, the use of which in organizations is determined by the volume and specificity of the objects being taken into account, the mass nature of business transactions, the method of recording and processing information, etc.

To understand the essence of accounting registers, they are usually classified according to certain characteristics, the main of which are appearance. content and nature of records.

In appearance, accounting registers are ledgers, cards, loose sheets, and computer media.

Accounting books

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

Cards

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

Account cards have a one-sided shape, since 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 assets. In such cards, the “Balance” column is entered, where the balance of this type of value is indicated after registration of the fact of economic life (business transaction), according to the receipt and expenditure of this type of value. These cards must contain three columns: receipt, expense and balance. In this case, each column is divided into two columns: quantity and amount. To account for materials, raw materials, etc. Such cards indicate the limit (standard) of the stock, which allows you to control the organization’s provision of these values ​​for uninterrupted operation.

Multi-column cards are intended to account for production costs on an item-by-item basis (according to costing items) associated with the production 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 (works, services), since these cards are maintained for each type of product produced, work performed, and services.

Throughout the reporting year, the cards are stored in special boxes. A set of cards with similar purposes is called card index. The cards in the card index are arranged according to account numbers, alphabet, item numbers and other characteristics. The use of special separators and indicators (metal plates indicating letters of the alphabet, account designations, etc.) makes them easier to quickly find. Cards are mainly used for accounting registration of analytical accounts. 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 monitor their safety.

Free Sheets

free sheets, like cards, they are forms with printed tables, but larger in size and the volume of information reflected in them. In accounting practice, these are mainly various statements. Such accounting registers are used to summarize homogeneous information, for example, depreciation of fixed assets, statements 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 dividing the 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 characteristics of computer storage media also dictate the order of its arrangement. When using computer media as accounting registers, the organization is obliged to make copies of such registers on paper (as well as primary documents), including at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

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

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

Systematic are called accounting registers in which the registration of business transactions is grouped according to certain (established) criteria, for example, grouping information directly into accounts of synthetic and analytical accounting. Examples of such registers are a statement of balances of materials in a warehouse (balance sheet), the General Ledger, which summarizes the total data 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 (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” and many order magazines. The use of combined accounting registers allows you to make your accounts more clear, while also reducing the number of accounts.

Synthetic are called registers in which all transactions are reflected in a generalized form in a monetary measure. Information on business transactions in these accounting registers is reflected in the context of synthetic accounts. An example of such an accounting register is the Main Book.

Analytical are called accounting registers in which information is reflected in separate analytical accounts that detail the contents of the records of a particular synthetic account. Entries in analytical registers should be more detailed than entries in synthetic registers: explanatory text is provided and, along with cost ones, natural or labor measures are indicated, if necessary.

Currently, they are becoming widespread complex accounting registers that combine synthetic and analytical accounting, as well as chronological and systematic records. They are used, for example, in the journal-order form of accounting. The combination of synthetic and analytical accounting ensures automatic matching of the results for synthetic and analytical accounts and eliminates the need to prepare turnover sheets for data reconciliation.

To generate reliable and timely information about the activities of an enterprise and provide it to users, the accounting registration technique is important. Recording business transactions in the appropriate accounting registers based on documents is called posting transactions. These entries are made on the basis of a quote (i.e., an indication of the debited and credited accounts for a business transaction).

In order to avoid repeated registration of information in the accounting register for the same document, a corresponding mark on the posting of the transaction in the form of a sign is made on the documents.” Often the document indicates the page of the accounting register where the submitted business transaction, documented by this document, was recorded. Placing marks in documents on posting transactions is also important for subsequent verification of the correctness of the entries made.

In accounting practice, various methods of recording entries into accounting registers are used. Entries in accounting registers can be simple or copy. Copying records is used in cases where it is necessary to have a print or copy of the record.

Entries to accounting registers can be carried out using linear-positional and chessboard methods.

Essence linear positional notation is that debit and credit turnovers are reflected on one line, which is especially convenient for keeping records of various types of calculations. The use of this method of accounting ensures monitoring of the timely repayment of receivables and payables.

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

Chess principle entries in accounting registers is that at one time the amount of a business transaction is reflected in the accounting register in the debit and credit of corresponding accounts. With this method of registering accounting data, visibility increases and the internal content of account correspondence is revealed. This recording order is used in the construction of many registers (magazines-orders) in the journal-order form of accounting.

Accounting registers are used to register, accumulate and systematize data obtained from primary documentation and are sources for reporting. This article will list the types of accounting registers and also describe the procedure for their approval.

Types of accounting registers

Accounting registers allow you to systematize and accumulate information coming from primary accounting documentation, which will subsequently be used for reflection in accounts and accounting records. Based on data from accounting registers, financial statements of the enterprise are compiled.

By entering data into the accounting registers, the accountant can simultaneously carry out primary registration and monitor the business activities of the enterprise by analyzing the results.

Accounting registers are divided into:

• systematic - they keep records of accounts; example - the general ledger of an enterprise;
• chronological, in which records are kept according to the calendar without any other special systematization, for example, a cash book, registration journals;
• synchronistic - combining the features of maintaining registers inherent in the groups listed above; An example of this type of accounting register would be an order journal.

Accounting registers differ in the form of construction into:

• one- or two-sided;
• checkerboards - in them, as a rule, entries for debit accounts are made horizontally, and for credit accounts - vertically.

• analytical - in such registers the indicators of a certain synthetic account are specified; they are used to monitor the condition and movement of material assets, settlements with counterparties, etc.;
• synthetic - in them, entries are made on the basis of grouped homogeneous documents in monetary terms and in a generalized form; an example would be a general ledger;
• complex - they combine the characteristics of the first two subtypes and are used mainly in the journal-order type of accounting.

By appearance, registers are divided into:

• cards - forms that look like a lined table; cards can be account-accounting, multi-column and inventory, for example, a card for analytical accounting of materials;
• books - printed and bound multi-page registers; pages in books, as a rule, are numbered, laced and signed by the chief accountant, for example, a book on accounting for fixed assets;
• free sheets are a kind of scaled cards, for example, statements;
• machinegrams are registers compiled/printed using computer technology.

Accounting registers: list

Information from the Ministry of Finance dated December 4, 2012 No. PZ-10/2012 states that unified forms of accounting registers are no longer mandatory for use, except for those established by authorized bodies. Now, when creating accounting registers at enterprises, it is only necessary to comply with the presence of mandatory details in them (clause 4 of article 10 of the law dated December 6, 2011 No. 402-FZ).

In addition, according to paragraph 5 of Art. 10 of Law No. 402-FZ, register forms provided by the chief accountant must be approved by the head of the organization. The list of used accounting and tax accounting registers must be given in the company's accounting policy.

At the same time, the forms of accounting registers of state-owned enterprises are established in accordance with the current budget laws. The list of such registers was approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n.

In practice, quite often commercial enterprises, when developing their own registers, take as a basis the list and forms of registers intended for state-owned enterprises.

Here is an excerpt from this list in the form of registers often used in practice:

Order on approval of accounting registers

Accounting registers - their list and forms must be approved by the relevant order. The forms of accounting registers are developed by the chief accountant, and the manager approves them.

Samples of maintaining tax registers can be found in the article “How to maintain tax registers (sample)?” .

Such an order will necessarily be requested for review by the inspector during a tax audit. Based on the registers listed there, the tax inspector will request printouts of the forms he is interested in.

After all, today almost all companies maintain registers in the form of machine diagrams.

And in accordance with paragraph 6 of Art. 10 of Law No. 402-FZ, registers must be drawn up either on paper or electronically and signed with a digital signature. Therefore, the registers will have to be printed or sent to the Federal Tax Service in the form of an electronic document signed with an electronic signature.

Often, the order approves register forms for each account: account card, balance sheet, account analysis. It is advisable to present the linkage of the formation of registers for accounting accounts in tabular form. You will need to indicate your full name in the table. responsible for maintaining the register.

A table listing registers can be displayed in an order like this:

A sample of how to fill it out can be found in our article “Procedure for maintaining and filling out a cash book - sample”

Results

The use of accounting registers is a prerequisite for every company. After all, reporting is compiled on their basis. And besides, they are needed to accumulate and systematize all important accounting information.

In commercial enterprises, forms of accounting registers are developed independently (often on the basis of already existing and frequently used once regulated forms) and approved by order of the manager. For state-owned enterprises, register forms are approved by the Ministry of Finance.