Registration of accounting registers for capital accounting. Types of accounting registers in accounting. How can

Accounting registers are special accounting documents intended for systematization, accumulation and generalization of accounting information. Each organization is obliged to develop and approve the list of accounting registers independently. Let's figure out what forms of forms should be used in 2019.

Accounting registers

All facts of the economic life of the institution must be confirmed by the relevant primary documents. It is unacceptable to enter business transactions and records in accounting without a primary source. The information contained in the primary documentation is subject to special registration, generalization and accumulation in special journals, statements, books and accounting cards.

The indicator of the document in accounting is called the accounting register - this is RBU. These are special forms of documents, which reflect, register information from the primary documentation. The information is systematized for further reflection on the accounting accounts. Accounting registers are the basis for the formation of reliable financial statements and separate reporting forms for management activities.

It is permissible to keep accounting registers not only in paper form, but also in electronic form. For example, using specialized programs or sites. Electronic accounting documents must be certified by the electronic signature of the responsible person (manager or chief accountant).

Types of accounting registers

Accounting registers in accounting are used to accumulate and systematize the information contained in the primary forms accepted for accounting in the organization. This is a fairly general concept.

Here is an example of what accounting registers are: to generate financial statements, for example, an annual balance sheet, an accountant generates balance sheets for accounting accounts. The indicators contained in the SALT are entered into the reporting form in accordance with the established requirements. In this example, the OSV will be the RBU.

Accounting registers are subdivided into:

• chronological - these are forms in which the registration of data is carried out exclusively in chronological order, without any additional detailing, for example, a cash book;
• systematic - in such documents, information is entered in the context of accounting accounts, for example, a general ledger, a chess sheet;
• synchronic - a separate type of documents that combine the principles of reflecting systematic and chronological RBU data, that is, information is entered into such documents in the context of accounts in chronological order. Any order logs can be an example.

• analytical accounting registers, for which there is provision for detailing in the context of one account by analytical indicators, for example, in the context of fixed assets and metalworking facilities, by financially responsible persons, items, storage locations, and so on;
• synthetic RBU, in which information is grouped by accounting accounts, that is, transactions of the same type in monetary terms are reflected in a generalized form (general ledger);
• complex - RBU, in which synthetic and analytical principles of compilation are combined, for example, a journal-order.

In accounting, other RBU classifications are also provided. For example, according to the forms of construction, they are distinguished:

• one-sided;
• double-sided;
• chess sheets.

By the way of filling I can distinguish:

• filled by hand;
• using printing machines or a computer;
• mixed method.

By the form or appearance of the document:

• statement;
• book;
• magazine;
• card.

The main classification can be represented as the following block diagram:

Budget accounting registers

The organization is obliged to independently develop a list of accounting registers for accounting policies that will be used in accounting. Such a rule is defined in Law No. 402-FZ. However, exceptions apply. For state and municipal institutions, forms are developed and recommended by higher ministries and departments. For example, the Ministry of Finance of Russia or executive authorities. But commercial organizations and NGOs have the right to develop forms on their own.

Government employees work according to unified documentation. The forms are fixed in the Order of the Ministry of Finance No. 52n. Current list:

Unified form of the journal of operations for public sector institutions

Public sector employees have the right to use additional accounting registers necessary to systematize information about the facts of economic activity, received values, drawn up documentation. When developing additional forms and forms, one should take into account the mandatory requirements for the details of accounting documentation. The list of required details is fixed in Part 4 of Art. 10 of Law No. 402-FZ, clause 11 of Instruction No. 157n.

Registers for a non-profit organization

The accounting registers of NPOs, as well as of organizations of the commercial sector, do not have unified formats. Each economic entity independently develops the structure of accounting documentation. But Order of the Ministry of Finance No. 94n establishes the obligation to maintain accounting registers in the following composition:

The primary documentation received by the accounting department must be checked both in form and in content. The correctness and completeness of registration, the presence of mandatory details, the legality of the recorded operations, the logical connection of indicators are assessed. After that, registration and grouping of data is carried out. The information is recorded in the system of analytical and synthetic accounts. For this purpose, accounting registers are provided: accounting forms. Let's consider further what they can be.

General information

Accounting registers are special counting tables. They are formed according to the economic grouping of information about property and sources. Forms of accounting registers are necessary to reflect the conducted business transactions on the corresponding accounts.

Classification

The existing types of accounting registers are subdivided according to purpose, appearance and method of data generalization. According to the first criterion, documents are distinguished:

1. Systematic.
2. Chronological.
3. Combined synchronistic.

Chronological accounting registers are documents in which records of the facts of economic activity are made as they are carried out, without other systematization. These include, for example, registries. In systematic tables, records are made according to grouping criteria - accounts. Information from these two types of registers should complement each other. Therefore, the sum of turnovers for chronological documents is always equal to the sum of credit / debit indicators from systematic tables. When both chronological and systematic records are entered into one register, it is considered combined (synchronic).

Generalization of information

On this basis, accounting registers are divided into differentiated and integrated. Consideration of data can be carried out inductively, that is, to the general from the particular. In this case, the integration of information takes place. Also, generalization can be carried out deductively: to the particular from the general (from reporting to primary documentation). In this case, there is a differentiation of information.

Appearance

According to this criterion, the following accounting registers are distinguished:

1. Books. They represent a specially cut document, laced, bound and signed by the responsible person (chief accountant).
2. Cards. They are forms printed like tables.
3. Free sheets. Such accounting registers are tables placed on forms to be stitched. Such sheets are considered an alternative to books and cards. These papers are stored in folders. Registers must be kept for them, as well as for cards.
4. Machine media. These ledgers have technical features. In this case, the data is placed not on paper, but on an electronic medium (storage device).

Let's consider the main accounting registers separately.

Books

These registers contain information about the facts of economic activity (transactions). It is distributed in accordance with the specifics of the objects. Books must be formatted in accordance with the requirements of the rules. In addition to being bound, laced, and numbered, the number of pages must be indicated on the back of the last sheet. Under the specified number, the signatures of the head of the enterprise and Ch. accountant, stamp is put. Usually, books are used in cases where objects of observation are in small quantities. But for a number of categories (for example, for cash transactions), enterprises keep records in the cash book, where all events are recorded. In the general ledger, a generalization of all objects is carried out.

Cards

This is a fairly convenient form of registers. They can be sorted, they are distinguished by their clarity and accessibility when handling. Externally, the cards can be different. The most common types include: check accounts, multi-column and inventory. The first ones are filled in on the one hand, since the columns for debit and credit are located side by side. The presence of parallel columns allows you to see the status of the settlement operations of the enterprise. Material values ​​are recorded in inventory cards. The column "Remaining" is entered into them. It reflects the amount of funds remaining after the registration of a business transaction. Therefore, each account has columns for receipts, expenditures and balance. The heading contains the standard (limit) for the stock. Its presence allows you to easily determine whether these funds are present in the enterprise in a larger amount than it should be. If it turns out that there are fewer of them, then the difference with the limit is set. In multi-column cards, the operations of the economic life of the company are taken into account with the highlighting of the components in the columns. This, for example, is relevant for cases when a fact is recorded in complex amounts, that is, the payment of various expenses of the company is reflected.

Free sheets

They differ in size larger than the cards. Accordingly, the volume of information that is reflected in them also increases. In the practice of accounting, free sheets are different statements. They are used to generalize homogeneous data. For example, they reflect depreciation on fixed assets, release (shipment) of goods, and so on.

Machine media

They can be floppy disks, disks, etc. When using such registers, an enterprise must produce paper copies of documents. This is done, including at the request of the authorities authorized to exercise control, as well as the court and the prosecutor's office. The characteristics of the media determine the order of the information. Their use is due to the mass nature of the operations carried out, the specifics and volume of accounting objects and other factors.

Conclusion

The correctness of recording business transactions in accounting registers is ensured by the persons who compiled and signed them. In the process of storing such documentation, it is necessary to ensure the protection of information from unauthorized correction. Corrections of errors in accounting registers must be justified and confirmed by the signature of the employee who made the changes. In this case, the date of the correction must be indicated. In accordance with the Federal Law "On Accounting", the information contained in the registers is classified as a commercial secret. Persons who have gained access to such documentation are obliged to preserve it. For the disclosure of information, violators are responsible in accordance with the norms of domestic legislation.

Accounting is based on the collection and execution of documents that record the facts and phenomena of the economic activity of the enterprise. Therefore, any official paper received by the accounting department must not only be checked in form and content, but must also be registered and filed for filing in the archive. And all financial data reflected in accounts, contracts, acts, invoices are entered by the financial employee of the enterprise into a special accounting program, which automatically groups them in the system of analytical and synthetic accounts. Thus, information about the movement of financial and material resources is formed, the source of their receipt is recorded, and information about accounts receivable, accounts payable and the balances of property on the company's accounts is reflected. In other words, all data from the primary and internal documents of the enterprise are entered into special counting tables, which are called accounting registers.

What applies to accounting registers

Accounting registers are important accounting elements that help to preserve and organize the information reflected in the primary financial and tax documents. It is designed to systematize business transactions on accounts. Registers can have different external design, be contained in special journals, on sheets, and the maintenance of registers can be carried out using computers. If computers are used to maintain accounting registers, then it is necessary to provide that the information can be presented on paper.

Until 2013, the information contained in the accounting registers at various enterprises was a trade secret. Registers play two main roles in the business of an enterprise. First, they display the summary information on the accounts. Secondly, thanks to these documents, financial statements are generated that reflect the results of the company's activities for a certain period.

Register forms

Until 2013, the form of accounting registers had a single sample for all business entities. Compliance with the generally accepted form was mandatory for all legal entities. However, today everything has changed dramatically. Forms of accounting registers are accepted by the heads of enterprises. Despite major changes, certain information must be displayed in the registers, namely:

• title;
• the name of the enterprise where the corresponding register is filled in;
• the period during which this accounting register was maintained;
• classification of accounting objects according to a certain type;
• transaction currency;
• the position of the persons who are responsible for maintaining the relevant register;
• details of responsible persons.

Classification of accounting registers

There are three main classifications of accounting registers. The first classification reflects the purpose of certain accounting registers. There are:

1. Chronological. Events that have taken place in business activities are displayed in chronological order over time (logs).
2. Systematic... The filling takes place in accordance with certain accounts. It turns out a kind of systematization of economic activity (balance sheet).
3. Combined accounting registers- these are registers that combine the two previous types. The use of different ways of recording business transactions makes the presentation more descriptive. Thus, the recording of systematic and chronological lists is called combined and offers a more visual presentation of information.

Classification of accounting registers

Registries can differ in summarizing information:

• Synthetic ledger in accounting- this is a register, when registering a transaction, in which only the date and amount are indicated.
• Analytical. In addition to information related to the details of the transaction, a specific description of this business transaction is displayed.

For more complete information, as in the case of combined registers, synthetic registers can be combined with analytical ones. As a result of such a display, the totals for each of the registers coincide, which will free oneself from additional verification of the correctness of the calculations.

The last classification of registries is in appearance:

• Book presentation. The register has the form of a book, the sheets of which are filed in a special way, and also numbered. At the end, the appropriate seal and signatures of the persons who are responsible for this register are affixed.
• In the form of a card. This register is a typewritten table.
• On a free sheet. The table, which, like the book, is subsequently filed. For registers on free sheets, a special register is kept in order to avoid substitutions and other illegal actions from any side.
• On machine media. An electronic sample document, which is confirmed by a special electronic signature and stored on a magnetic carrier. The main purpose is the timely printing of electronic information on paper.

Protecting accounting registers and fixing errors

The persons who fill out and sign the accounting registers are responsible for the correctness of the reflection of certain accounting transactions. They are also responsible for the correct display of information on the accounts of the accounting document. The storage of registers should be accompanied by reliable protection against unauthorized access by unauthorized persons who do not have the appropriate authority to perform such actions. Unauthorized corrections may result in liability.

Correction of errors must take place in the proper form, be justified, and also be confirmed by the signature of the persons who make changes to the registers. At the end, the date of the correction must be indicated. The disclosure of information that is contained in the registers and cannot be publicly announced is liable in accordance with the current Russian legislation.

If an error was suddenly discovered in the document, then the person in charge has the right to make his own corrections, confirmed by a personal signature. An element that is invalid is crossed out with a single line so that it can be recognized. The correct information is written on top of the correction. Moreover, the person in charge must give a written explanation of this or that adjustment in the register.

Example of an accounting register

For those who want to know specifically what ledgers are, an example will be presented later. The balance sheet is perhaps the most common register in synthetic accounting. This statement is widely used in the preparation of the balance sheet.

Information is presented in a special table, which is divided into three blocks. The first block displays the balance that took place at the beginning of the period. The second block contains the turnover of economic activities. The third block records the balance that is obtained at the end of the period. In each block, data is recorded by debit and by credit, as a result of which the amount for each column should be the same. For those who are interested in the question of what accounting registers are in accounting using the example of the balance sheet, the table below is presented.

The accounting policy, keeping accounting in specially developed programs, can take into account the fact that the registers are kept in special-purpose forms both in electronic format and on paper, which are based on software registers. The registers that are formed on paper and in a computer can be the General Ledger or the balance sheet, which was presented above.

Any enterprise in the course of its economic activity is obliged to apply accounting registers in accordance with Russian legislation. Based on these documents, in the future, reports are generated for a certain period of the company's activity. Also, the presence of registers is necessary to systematize important accounting data, in which all business transactions of a given enterprise are taken into account.

The development of forms of registers of commercial legal entities falls on the administrative apparatus of the enterprise with subsequent approval by the head. Based on the approval, the head of the company issues an order. At state-owned enterprises, this aspect is approved by a higher authority represented by the Ministry of Finance of the Russian Federation.

As a result of Chapter 9, the student should

know :

methods for correcting errors in primary documents and accounting registers;

accounting technique;

be able to:

correctly apply knowledge about accounting registers, forms and techniques of accounting in practice;

own:

conceptual apparatus for accounting registers, forms and techniques of accounting.

Accounting registers and their types

Accounting registers- these are documents for registering and grouping accounting data on the availability of funds and transactions with them. They are classified (divided) by appearance, by purpose (nature of records), by the volume of the content of operations and by structure (form).

In appearance accounting registers are divided into ledgers, cards and loose sheets.

Ledgers- the type of accounting registers of synthetic (General ledger, book "Magazine-Main") and analytical (accounting books for fixed assets, production costs, sales of products, etc.) accounting. They are stitched and numbered single-format sheets of paper, certified by the signature of the chief accountant and having a two-sided structure: one side for debit records, the other for credit records.

Cards - separate sheets (forms), cut for accounting needs, made of cardboard or paper of a certain size, which makes it possible to organize filing cabinets. In this case, the cards are divided by dividers into sections with appropriate pointers (indicators) to ensure that the required card is quickly located in the file cabinet. Analytical records are usually kept in the cards. They are very handy for copying records and grouping credentials. Depending on the form and purpose of the card, there are checking accounts(designed to account for such objects, the indicators of which give a total amount, for example, on the status of accounts receivable, settlements with accountable persons and other settlements), multifaceted(used to account for objects where detailing of indicators by debit or credit of an account is required, for example, production costs by item, etc.), inventory(for accounting of fixed assets), quantitative accounting(to account for inventory items by their quantity and amount; they indicate: the date and number of the accounting entry, the content of the entry, income, expense and balance by quantity and amount) and warehouse accounting(for quantitative accounting of inventory items in warehouses).

Free sheets are used as accounting registers for all types of accounts and form the basis of modern accounting. Each sheet has a corresponding name (journal-order, statement) and an indication of the period of its validity (month, quarter).

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

Chronological registers used to record business transactions as they are performed and documents are received by the accounting department without a certain grouping by accounts. Such registers provide control over the completeness of accounting records and the safety of incoming documents. Examples of chronological registers: ledger, business transaction ledger, purchase and sales ledgers.

Systematic registers - registers in which documents are registered in a certain system (grouping); they are used to reflect business transactions that are homogeneous in their economic content (for example, an inventory list of values) and are subdivided into systematic registers of synthetic accounting and systematic registers of analytical accounting.

Combined registers combine chronological and systematic records. For example, in order journals, records are kept in the context of synthetic accounts in chronological order.

By the volume of the content of operations accounting registers are divided into synthetic and analytical.

V synthetic registers records are kept only in monetary terms, indicating, in addition to the accounting entry, also the date, document number, but without explanatory text. These include General ledger and order journals.

Analytical registers used for records of analytical accounts. They indicate the number, date of the document, a summary of the business transaction. At the same time, monetary and physical meters are used to account for inventory items. Analytical registers include cards, books, statements.

By structure registers are subdivided into one-sided, two-sided, multigraph, linear and chess.

One-way registers- these are registers with the combination of separate columns of debit and credit records (cards for accounting for settlements, material values ​​and other transactions).

Accounting is carried out on one sheet in cash, in kind, or simultaneously in both measures. One-way registers are used in synthetic and analytical accounting (Table 9.1).

Table 9.1

One-way register

Double-sided registers - registers in which the account is opened on two expanded pages of the book (on the left page - debit, on the right - credit). They are used only for manual accounting in synthetic and analytical accounting. Bilateral ledgers are mainly used for bookkeeping. They record the text of operations (Table 9.2).

Table 9.2

Double-sided register

Polygraphic registers are used to reflect additional indicators within analytical accounting. Accounting for the movement of materials is reflected in the enterprise as a whole, as well as in the context of individual financially responsible persons, costs are recorded for the enterprise, divisions and in the context of cost items.

Linear registers are a kind of polygraphic registers. Each analytical account is displayed on only one line, which makes it possible to split the synthetic account into an unlimited number of analytical accounts.

Chess registers are used to simultaneously reflect the amount on the debit of one account and the credit of another. Each amount is recorded at the intersection of a row and a column. Examples: magazines-warrants № 10, 10/1, 11, 13 and General ledger.

According to the new Law on Accounting No. 402-FZ, from January 1, 2013, mandatory details of accounting registers are provided. They are:

• 1) the name of the register;
• 2) the name of the economic entity that compiled the register;
• 3) the date of the beginning and the end of keeping the register and (or) the period for which the register was drawn up;
• 4) chronological and (or) systematic grouping of accounting objects;
• 5) the value of monetary measurement of accounting objects, indicating the unit of measurement;
• 6) the names of the positions of the persons responsible for maintaining the register;
• 7) signatures of the persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

Forms of accounting registers are approved by the head of the economic entity upon the proposal of the official who is entrusted with accounting. Forms of accounting registers for public sector organizations are established in accordance with the budgetary legislation of the Russian Federation.

The accounting register is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

In the event that the legislation of the Russian Federation or an agreement provides for the submission of the accounting register to another person or to a state body on paper, an economic entity is obliged, at the request of another person or a state body, to make copies of the accounting register drawn up in the form of an electronic document at its own expense on paper ...

Corrections in the accounting register that are not authorized by the persons responsible for maintaining the specified register are not allowed. A correction in the accounting register must contain the date of the correction, as well as the signatures of the persons responsible for maintaining this register, indicating their names and initials or other details necessary to identify these persons.

We talked about the registers of synthetic and analytical accounting in. In this material, we provide a list of accounting ledgers.

Accounting registers

Recall that accounting registers are a type intended for registration, systematization and accumulation of information, which is contained in the primary documents accepted for accounting (Article 10 of the Federal Law dated 06.12.2011 No. 402-FZ). Accounting registers are not only the basis for the consolidated reflection of information on accounting accounts. Accounting registers in accounting are used to prepare financial statements.

Accounting registers are subdivided into chronological and systematic registers by purpose, and by the degree of generalization of information into synthetic registers and analytical registers. For example, unlike chronological systematic accounting registers, they are designed to summarize information about accounting objects for a certain period, presenting summary data on turnovers and balances in the context of synthetic accounts.

Let's show what accounting registers are with an example. One of the most common synthetic accounting registers, widely used by accountants in the preparation of the balance sheet, is the balance sheet. In this register for a certain period, for each synthetic account, information is provided on the balance at the beginning of the period, turnover for the period and the balance at the end of the period. Naturally, information on the balance and turnover is presented separately for the debit and credit of the respective accounts:

Composition of accounting registers

Accounting legislation gives an organization the right to independently develop the forms and types of accounting registers (part 5 of article 10 of the Federal Law of 06.12.2011 No. 402-FZ).

The issues of maintaining accounting registers are also left to the discretion of the organization. So, accounting registers can be kept on paper or in the form of an electronic document signed with an electronic signature (part 6 of article 10 of the Federal Law of 06.12.2011 No. 402-FZ). The organization makes the choice itself.

The list of ledgers for accounting is a required section. The types of accounting registers, along with statements, can be applied, in particular, the following (Letter of the Ministry of Finance of the USSR dated 03/08/1960 No. 63, Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n):

When conducting accounting in specialized accounting programs, the accounting policy may provide that accounting registers are kept in the form of special forms in electronic form and on paper, which are based on the registers provided by the program. Such registers, formed in paper form or on a computer (with an electronic signature), can be the General Ledger, the balance sheet.