Journal warrant 11 sample filling. Journal-order forms of accounting

Each business transaction, whether it is receipt at the cash desk, purchase of equipment or write-off of fuel and lubricants, must be confirmed with a primary document and taken into account. Registration of the primary should be at the time of the operation or immediately after its completion. And to systematize information, it is customary to use special accounting registers - journals. business transactions.

Journal-order form of accounting

The form of accounting, in which all data on business transactions are taken into account and systematized in the journals of registration of business transactions, is called journal-order.

The basic principles are:

1. Entries are made exclusively on credit accounts, indicating the correspondence on the debit.
2. The records of synthetic and analytical accounting are combined in unified system accounting.
3. Data are reflected in accounting documents in the context of indicators necessary for control and reporting.
4. You can apply merged journals to linked accounts.
5. You can create them monthly.

It is not necessary to use this form of accounting. The organization can keep records on the memorial order form, which is based on the preparation of memorial orders for each business transaction. This type has a number of disadvantages: a significant lag between analytical accounting and synthetic accounting, as well as increased labor intensity: you have to duplicate records several times.

Magazine Forms

For state employees, the Ministry of Finance has developed and recommended unified forms (Orders No. 123n dated September 23, 2005 and No. 25N dated February 10, 2006). But it is not necessary to apply them (No. 402-FZ of 12/06/2011). The organization has the right to independently develop and approve forms of accounting journals. But for this they should be approved by a separate order of the head or in the form of an annex to the accounting policy.

Blank journal OKUD 0504071

List of current journals

State employees use these types.

Non-profit organizations use others.

Features of the formation of accounting registers

Law No. 402-FZ establishes mandatory requirements for accounting documentation. It does not matter what type of form was chosen by the organization: unified or developed independently.

Required registration details:

1. The name of the document and its form.
2. Full name of the institution.
3. Start date and end date of logging. The period for which it was formed.
4. Type of grouping of accounting objects (chronological or systematic grouping).
5. Indication of the unit of measurement for accounting objects, or the monetary value of the measurement.
6. Indication of officials responsible for maintaining the register.
7. Signatures of responsible persons.

Registration journals are compiled on paper, or in in electronic format. The latter will require electronic signature, which certifies the document. Without a signature (electronic or handwritten), the journal-order is considered invalid.

Corrections are allowed. They can only be entered by the person responsible for keeping the journal. Nearby, indicate the date and certify the corrective entry with a signature, with a breakdown of the position and full name of the responsible person.

Filling rules

Each journal has its own filling features. Let's consider the basic rules for filling in more detail.

Journal of registration of incoming and outgoing cash orders (JO No. 1)

We make entries based on the cashier's report, confirmed by the relevant documents (and) at the end of the working day. If the movements on the cash desk are insignificant, it is allowed to make entries in the register for 3-5 days, according to several reports at the same time. Then in the field "Date" we indicate the period for which we make records. For example, 3-6 or 20-23.

Log-order 2

Entries are made on the basis of bank statements and other supporting documents (cheques, reports on the status of a personal account). It is allowed to make one entry for several bank statements. In this case, in the "date" field, be sure to indicate the start and end dates of the statements.

Log-order 6

We fill in the register on the basis of documents confirming settlements with suppliers and contractors. Combining records is not allowed. Final balances previous period are transferred to the next register, in the "Balance at the beginning of the month" field.

Log-order 7

We register settlements with accountable persons. We make separate entries for each advance report. Concatenation or grouping of strings is not allowed.

Log-order 13

Recording expenses for own production, in the context of each business transaction (depreciation, wages production staff materials, deferred expenses, etc.).

When using automated accounting programs, data in order journals is filled in automatically. Moreover, records are generated for each business transaction separately.

In journals-warrants, the results for the month are reflected, the turnover on the credit of the accounts intended for accounting for shipment, issue (in the order of sale) and the sale of inventory items, in the context of corresponding accounts. At the same time, in the indicated journals-orders, data on the shipment, release and sale of products and inventory items, revealed in statements N N 16 (16-a) and 17 or 16-sn (16-a-sn), 17-sn and 17-a-sn in the sections required to fill out the reporting.

The journal-order N 11 (in its first section) reflects the turnover on the credit of accounts N 40 "Finished products", N 43 "Non-production costs", N 45 "Goods shipped, work performed and services", N 46 "Sale" and N 64 "Settlements with buyers and customers" in the context of corresponding accounts.

Data on the credit of account N 40 "Finished products", in terms of the actual cost of shipped and released (in the order of implementation) finished products(credit of account N 40 and debit of account N 45) are reflected on the basis of the indicators contained in the table of analytical data (the second section of the same order journal); other data on the credit of account N 40 - on the basis of the relevant primary documents.

Credit turnover on account N 43 "Non-production expenses" is recorded according to the data of statements N 15.

Turnovers on the credit of account N 45 "Goods shipped, work performed and services", in terms of the actual cost of goods sold, work performed and services, are recorded according to the indicators of the table of analytical data (the second section of the journal-order N 11); and the rest of the data on the credit of this account - on the basis of the relevant primary documents.

The received payment from buyers and write-offs (turnovers on the credit of account N 46) are given according to the total data of statements N N 16 (16-a) and 17, identified on the last page of these statements, and the remaining operations on the loan of this account (repayment of debt to buyers) - on based on the indicators of statements for account N 50 "Cashier", account N 51 "Settlement account", etc. or relevant source documents.

When returning goods after their payment, the reversal of the amount paid by the buyer and its reflection as accounts payable is given according to the data of the relevant primary documents.

In the second section of the journal-order N 11 in the table "Analytical data on shipment, release (in the order of sale) and the sale of products and material assets" are summarized in the groupings required for reporting on sales, indicators of shipped and released (in the order of sale) products and material values, on the movement and sale of goods shipped and on the cost of goods sold and material assets, previously reflected in statements N N 16 (16-a) and 17.

Entries in this section of the journal-warrant are made in the following order.

Indicators of finished products shipped and released in the order of sale (minus those returned) at discount prices and actual cost are given on the basis of the data in the table "Movement of finished products in value terms" of sheet N 16.

Records of shipped and released material assets, at discount prices, are made according to the data of statements No. 16 (16-a) and 17. If during the month part of the material assets was returned by buyers to the enterprise’s warehouse, their value (at accounting prices), set at data of copies of incoming warehouse orders attached to return documents is excluded from the data on the shipment of valuables. The actual cost of these material assets is determined by adding to their value at accounting prices the amount of deviations or transportation and procurement costs, based on their percentage identified in statement N 10 (10-a).

Indicators of the services rendered and the work performed are reflected on the basis of the relevant data in the development table N 9.

The cost at selling prices of goods shipped and released (in the order of sale) in the reporting month, as well as remaining unpaid at the end of the month, is established by summing up the relevant data of statements N N 16 (16-a) and 17.

The actual cost of the balance of goods shipped at the end of the month is established by calculation, in accordance with the procedure provided for in the general instructions for the shipment, release and sale of products and material assets, based on the relevant indicators of the analytical data table.

The actual cost of goods sold and their value at sales prices (amounts received, written off) and the planned cost of goods sold are also established in accordance with the general instructions for shipment, release and sale of products and material assets.

The amount of turnover tax is determined according to the data of the relevant tables of statements No. 16 (16-a). The total amount of tax should be equal to the amount reflected in the journal-warrant N 8 on the credit of account N 73 "Settlements with the budget".

Non-production expenses accounted for on account N 43 are recorded according to the data of statement N 15. Non-production expenses debited directly to the debit of account N 46 "Implementation" (bypassing account N 43) are reflected in the transcript sheets of the corresponding order journals. The distribution of non-production costs between individual groups of sold products and material assets is carried out in accordance with the procedure provided for in the Basic Provisions for Planning, Accounting and Calculating the Cost of Industrial Products.

The journal-order N 11-SN reflects the turnover on the credit of accounts N 41 "Goods", N 42 "Trade margin and turnover tax", N 45 "Goods shipped, work performed and services", N 46 "Sale" and N 47 "Intrasystem release" in correspondence with the corresponding accounts, as well as analytical data required for reporting on the sale and release of inventory items.

Indicators of shipped goods and containers at discount prices, of goods sold at sales prices, as well as of the sale of other material assets and services rendered, are shown according to statements N N 16-sn (16-a-sn), 17-sn and 17-a -sn.

According to the indicated statements, the amounts received for the sold goods and containers, as well as the amounts debited from account N 45 "Goods shipped, work performed and services" to accounts intended for accounting for settlements with buyers are also given.

The credit of account N 42 "Trade margin and turnover tax" shows not only discounts provided by suppliers to supply (sales) organizations, previously reflected in the journal-warrant N 6-SN (as a reference amount), but also discounts provided to buyers during the sale goods reflected according to the statement N 16-sn (16-a-sn). At the same time, discounts received from suppliers are reflected in the credit of account N 42 in correspondence with account N 41 with ordinary entries with a total total from order journal N 6-SN, and discounts provided to buyers are reflected in correspondence with account N 46 with a red entry from statement N 16 -sn (16-a-sn).

To ensure that the report on the sale and release of goods has all the necessary data in the journal-order N 11-SN, for reference, the actual cost of services (of their own vehicles and others) provided to buyers is given, since the credit of account N 46 "Sale" reflected the amount of revenue for these services.

Journal-order - accounting table built in a chess form, allowing one entry to record the operation on two accounts - debited and credited.

Entries in journals - orders are made on the basis of data from verified and properly executed primary documents or reports of financially responsible persons, bank statements, etc. On the documents recorded in journals - warrants, the following is indicated: the date of recording, N of the journal - warrants, N lines in the journal on which the entry was made.

Order journals are built on a credit basis, i.e. registration of credit turnover for each balance sheet account is carried out in correspondence with debited accounts. The journals - orders reflect all operations related to the credit of a particular account in correspondence with the debit of the corresponding accounts.

Calculation of intermediate totals is recommended to be carried out within a month for ten days or for five days. At the end of the records for the reporting month, the totals for the month are calculated. For those accounts for which a statement is maintained simultaneously with the journal - order, the results of this statement for each column are compared with the corresponding results of other journals - orders for related accounts. At the time of the inventory of inventory and cash in magazines - orders and statements, the results are necessarily summed up.

After calculating and checking the monthly totals, the journals - warrants and statements to them are signed by the person who compiled them, indicating the date. In addition, all magazines - warrants are signed by the chief accountant of the trade, trust, office (centralized accounting) or his deputy.

Monthly totals of journals - orders are recorded in the General Ledger for separate accounts, about which a note is made in the journal - order signed by the person who made the entry in the General Ledger. In the General Ledger, current turnovers are given only for accounts of the first order. Credit turnovers (sum of totals) are transferred as one entry from the corresponding journal - order; debit transactions - in separate amounts from different magazines in correspondence with credited accounts.

For those accounts for which a statement is maintained simultaneously with the journal - order, the results of this statement for each column are verified with the General Ledger. Checking the correctness of the entries made in the General Ledger is carried out by calculating the amounts of turnover and balances for all accounts.

Correction of errors found in the registers before putting down the results is carried out in the following order: the erroneous entry is crossed out, and the correct amount is given above the crossed out one. If an error is found in the journal - order after the totals are entered in it, but before they are entered into the General Ledger, the correction must be made after the totals line.

After the results of journals - orders are recorded in the General Ledger, no corrections are allowed in them.

Necessary clarifications of turnover are drawn up in a specially compiled accounting statement, the data of which are entered separately in the General Ledger.

The change in turnover in the current month for transactions relating to previous periods is reflected in the journals - orders with an additional entry (decrease in turnover - red).

For reference accounting provided 10 standard forms forms of magazines - warrants.

Permissible changes when printing forms of standard forms of magazines - orders

When printing blank forms of journals - orders, based on the volume and content of the work, but without changing the basic principle of constructing standard forms, it is allowed:

• Use the reverse side of the form, but do not continue the form from one side to the other. On each side of the form there must be a completed form of the journal - the warrant.
• Increase the number of columns in the forms of journals - orders by adding new columns for corresponding accounts.
• Print in a typographical way the numbers corresponding to the accounts in the corresponding columns of the form in a sequence convenient for the user (preferably in ascending order of numbers).
• Enter the appropriate text in the columns reserved for related entries.
• When printing the forms of magazines - orders, observe the following margin sizes: right - 20 mm; top - 18 mm; left - 8 mm; lower - 10 mm; and also proceed from the table of sizes of the main details of journals - orders.

All changes permitted by paragraph 9 of the general instructions must, in without fail be coordinated with the departments (departments) of accounting and reporting of the ministries of trade of the union republics, which is noted in the heading of the journal - warrant when it is printed in a typographical way.

When printing in a typographical way journal forms - orders intended for keeping records on several accounts, they should be numbered in the order of the sequence of accounts.

The construction of journals - orders and the order of their maintenance allow you to control the correctness and completeness of accounting records both daily and at the end of the reporting month.

Control is carried out by reconciliation of records in accounting registers with source and other documents (commodity and cash reports, bank statements, etc.). For example, debit and credit turnover, as well as the balance on the Goods account, must be checked against the amounts of receipts, expenditures and balances of goods on the commodity accounts of materially responsible persons. This reconciliation is carried out as entries are made in the journal - the order and the statement on the "Goods" account. In the same order, the correctness of the entries in the accounting registers for the accounts "Cash", "Settlement account", "Special loan account for trade turnover", etc. is checked.

The correctness and completeness of accounting records is also controlled by comparing interrelated indicators reflected in different journals - warrants. Thus, the amount of goods received from suppliers in the debit statement on the account "Goods" is reconciled with the journal - warrant on the credit of the account "Settlements with suppliers and contractors". The data on the payment of suppliers' invoices contained in the journal - order for the loan "Special Loan Account for Goods Turnover" and the debit statement of the account "Settlement with Suppliers and Contractors" must be equal to each other.

The amount of goods sold for cash on the credit of the journal - orders "Sales" is reconciled with the amount of trading proceeds in the debit statement of the "Cashier" account. The total receipt of money to the cashier from the settlement account, reflected in the debit of the "Cashier" account, must be equal to the amount indicated in the corresponding column of the journal - the order for the credit of the "Settlement account" account.

The data on the issuance of funds to the sub-report contained in the journal - warrant on the credit of the "Cashier" account are reconciled with the debit statement on the debit of the "Settlements with accountable persons" account. In the same way, data on payments to workers and employees are verified. wages, bonuses, pensions and benefits in the journal - order on the credit of the "Cashier" account, turnover and balance on the "Other cash" account, sub-account "Cash in transit" with the journal - order on the "Cashier" account and with the account statement " Special loan account for turnover" or "Settlement account", etc.

Only after a thorough check of the correctness and completeness of the reflection of business transactions, the data of journals - orders are transferred to the General Ledger. Then control over accounting records is carried out by calculating the amounts of turnover and balances for all accounts in the General Ledger.

The sums of debit and credit turnovers, as well as debit and credit balances, must be respectively equal to each other.

All magazines - orders for the reporting period must be bound (filed into a folder) in compliance with the sequence of their numbering.

Journals - orders are stored separately from primary documents.

Documents must also be bound (filed into folders) according to the corresponding journals - orders in the order of the sequence of entries in them. Cash, advance, commodity, material reports and registers, State Bank statements, grouping, analytical and control sheets are stored together with related documents.

If there are a small number of documents related to operations grouped in one journal, it is allowed to bind (file) them into one folder according to several journals - orders, but with the obligatory separation of documents from one journal from another with a solid gasket.

The activity of any enterprise cannot be imagined without financial transactions. The accountant should keep records of such transactions in a special journal-order.

A journal-order is an accounting table, which is built in a chess form: credit accounts are placed vertically, and debit accounts are placed horizontally.

This allows a single entry to post both a debit account and a credit account.

The principle of the journal system

In this journal, the registration of credit turnover by everyone balance accounts. It also records every transaction that concerns a credit or other account.

Based on the data from this log, product cost calculation and enterprises, as well as the costs of the production process.

The journal-order consists of a register on the right side and a statement of the debit account, where each debit turnover is deciphered.

This log records:

• opening balance;
• debit account amounts;
• correspondent accounts.

At the end of each month, the accountant calculates the final data, which he enters into general ledger.

Any journal-order is filled according to chess principle- the sum of the rows must necessarily coincide with the sum of the columns. Each line corresponds to a specific date.

Every month the enterprise starts a new journal-order for every account. Each journal is assigned a permanent number.

The final data at the end of each month allows you to get total amount credit and debit turnover.

The data obtained from journaling is used to populate the General Ledger.

The turnover on the credit account is recorded from the corresponding journal-order, but the turnover on the debit account must be recorded from different journals on the correspondent's accounts.

Due to the fact that the order journal is filled in according to the credit principle, and the General Ledger is filled in according to the debit principle, possibility of duplication revolutions excluded.

It is necessary to fill in the General Ledger for all accounts every month during the year. There is 1 page for each account in this book. For each account, the credit and debit turnovers for the entire month are recorded, as well as the balance indicator at the beginning and at the end of the month.

Standard forms of magazines

The government of the USSR approved 10 standard forms order magazines.

Magazine-order No. 1 registers everything cash transactions. For this, a separate column "Cashier" is allocated. The basis for filling out such a journal is the cashier's reports.

One log line reflects information about one report, regardless of the period for which it was compiled.

This means that the number of lines in the log corresponds to the number of reports that were handed over by the cashier.

To register all financial transactions for bank payments on account No. -51, it is used. This form of journal is most commonly used industrial organizations. Construction organizations use for this purpose a journal-order in the form No.-2-s, and sales and supply organizations - in the form No.-2-sn.

Magazine-order №3(fig. on the left) registers transactions on several accounts:

• No. 54 - capital expenditure account;
• No. 55 - bank account;
• No. 56 - an account on the receipt and expenditure of other funds.

All data in order journal No. 3 must be confirmed by bank statements.

If the management of the enterprise draws up a loan or a loan, then cash control on a loan or loan is used journal-order No. 4(fig. right).

This journal records transactions on account No. 90 for short-term loans and on account No. 92 for long-term loans.

Magazine-order No. 5 is designed to record data on transactions that are carried out between counterparties in the course of business activities.

Thanks to this journal, you can avoid debit/credit account arrears.

Magazine-order in the form No. 6 allows you to register the movement of wear and low-value items. Such items may include:

All of the above items are also subject to material and warehouse accounting.

To register data on transactions on advance amounts for employees of the enterprise, journal-order №7.

It records all transactions with accountable funds.

Log-order according to the form No. 8 is drawn up to account for transactions with advance cash, money that comes as payments from counterparties, expenses with debtors and creditors.

Also counting share income organizations.

Any on-farm settlements of the enterprise are displayed in journal-order No. 9. This journal is divided into several sections:

1. The magazine itself;
2. "Analytical Data";
3. "General Instructions".

AT journal-order No. 10 the following accounts are accounted for:

• No. 05, No. 06, No. 08, No. 12 - data on material values;
• No. 13 - accounting for worn low-value items and inventory;
• No. 69 - the expenditure of funds for social insurance;
• No. 70 - salaries for employees;
• No. 88 - reserve fund of payments;
• No. 86 - depreciation funds;
• No. 20, No. 23, No. 24, No. 25, No. 26, No. 29, No. 31 - production costs;
• No. 82 - production losses;
• No. 21 - accounting for semi-finished products that are manufactured in production;
• No. 15 - general production costs;
• No. 12 - the consumption of materials in the main and additional production shops.

Magazine-order No. 10 provides summarized data in the context of the structure for each type.

Rules and procedure for filling

Magazine-order No. 1 consists of a statement and the journal itself. In statement No. 1, you must indicate the balance indicator. Next, the accountant records data from cash book, indicating receipts to the credit account and payments from this account. Based on these data, the debit balance is calculated at the end of the month.

Journal-order No. 2 has a section "Settlement account", where the details of the accounts are entered, according to which the receipt of funds and their payment will be recorded. The basis for making an entry in this journal is statement from the bank.

In the statement and journal-warrant No. 2, do not forget to indicate the start date of the operation and the date of completion of the operation. At the end of the month, the accountant must calculate the balance on the bank account of the enterprise and indicate this amount in the order journal No. 2.

The journal-order in form No. 3 consists of a table where data on receipts from bank statements and other primary documents are entered. The final results are recorded in the same journal. There is no need to count them. You can simply rewrite them from the accumulative sheet.

Registration of indicators in the order journal No. 3 is carried out according to credit sign. This means that the credit account turnover is recorded in correspondence with each debit account.

In order journal No. 4, transactions with credit funds are recorded. To make an entry in such a journal, the accountant must have a basis - an extract from a bank or other credit institution.

All data in the journal-warrant in form No. 4 are indicated in the context of corresponding accounts. On the final page of this journal, data on bank statements or credit organizations are filled in.

To maintain the journal-order No. 5, a unified form is used. This form should contain data from each department or division of the enterprise, where a separate record of financial transactions is kept.

In the column for account No. 64, data on the mutual claims of all participants in financial relations are recorded. To record data on a debit account, a statement is used in which data is entered only on the basis of bank statements on personal accounts of a person who is a participant in mutual settlement.

Log-order No. 6 is the main source of information on the turnover of the company's material assets, so it must be filled out regularly. All data in it must be correct. The data from this journal is transferred to the General Ledger.

All order journals according to this form are filed in the appropriate folder and stored separately from all primary documents.

Journal-order No. 7 keeps records of analytical and synthetic information. Analytical information includes advance funds, the cost of tax deductions, the spent and unspent part of the advance amount, as well as the amount of additional advance payments.

Synthetic information includes travel expenses, as well as advance finance transactions in correspondence with debit accounts. The form of the journal allows you to enter information about 30 operations. If there were more such transactions, the accountant can use slip sheets.

To fill in the journal-warrant in form No. 8, indicators from the primary documentation are used. The registration of the journal is carried out in accordance with all instructions. It must contain the signatures of the accountant and the director, as well as seal impressions.

Filling out the journal-order in the form No. 9 is carried out on the basis of the data of the relevant primary documents, namely from the statement 1 No. 1 and No. 2.

In the "Analytical Data" section, calculations are recorded within various types of farms, as well as the balance indicator for a certain reporting period. If the amount goes in correspondence with the debit of accounts №50, №51 , then it is recorded based on the results for the month.

Only the final data from the statements under No. 12, which are registered in the corresponding account, are transferred to.

If the accounting department keeps records for several shops, then such data must be transferred for each shop separately.

The journal also provides a table where you need to indicate the final and intermediate calculations of the cost of manufactured goods.

In addition, the employee must fill in the following tables in the order journal No. 10

1. "Calculation of production costs by economic element"
2. "Calculating the cost of commercial products".

It is necessary to fill in the above tables using the data from the first table "Production Costs". In addition, during filling, the accountant uses data from statements and other primary documentation.

In the statement №14 journal-warrant No. 10 reflects amounts regarding defective goods, surpluses or shortages. The accountant generates such data using primary documentation and inventory results.

The cost of surplus items, as well as inventory, is reflected in an amount similar to that indicated in the invoices #12 and #15. The final indicator of the amount of goods or items of one's own is determined using the calculation method.

All data in each journal-order must be entered correctly. Do not forget to indicate the names of the transactions, the dates of their completion. Forms of these journals must be signed officials.

In addition, the forms must contain seal impressions enterprises. If, when filling out the form, at least one requirement is violated, controlling or supervisory authorities they have a right apply sanctions to such an enterprise.

We offer you to watch an interesting video on how to fill out order journals and general ledger.

Any Russian enterprise the right to independently choose the accounting system and the form of accounting reports. The main task and purpose of data generation is reliability, accessibility, accuracy, transparency and exclusion of the possibility of data leakage. There are several accounting methods, one of which is journal-order system. In our article, we will look at how to fill in, and why we need a journal order 1, 2, 3, 4, etc.

In accounting practice, there are several accounting systems:

• simplified;
• memorial order;
• journal-order.

Most wide application found an order. In modern technological accounting, a huge number of software options are created, aimed at achieving maximum results. Usage automated systems allows you to reduce the time for reporting and achieve the reliability of the displayed information.

All registers are subject to numbering, regardless of whether the journal-order is 6, 2, 3 or any other, they are a form in a large format, where there are columns for indicating accounts and sub-accounts, as well as columns for displaying their correspondence. Records are generated each time upon receipt of primary documentation and as they are formed and statements are compiled. Accounting order journals are created for each separate synthetic account. One log displays information about the movement of a specific account for the current month.

Note that the article deals with the journal form of accounting for large and medium-sized manufacturing companies, except for the agro-industrial complex and individual entrepreneurs, the reporting procedure for such companies is different, in their case other forms of statements are used.

Order numbering:

1. Journal-order 1. Displays account information. fifty.
2. Log-order 2. Conducted on account. 51.
3. Journal-order 3. Synthetic accounts 55, 56, 57 are included.
4. Log-order 4. Displays information in the context of the account. 90, 92, 93, 94, 95.
5. Log-order 6. Information on the synthetic account is included. 60.
6. Log-order 7. Displays information about the movement of the synthetic account. 71.
7. Magazine-order 8. Include account. 06, 09, 97, 61, 64, 67, 75, 76, 63, 58, 73.
8. Journal 10. Includes account. 02, 70, 10, 20, 84, 23, 65, 69, 26, 28, 29, 05, 44, 31.
9. Journal-order 11. The movement of the account is displayed. 40, 41, 43, 45, 46, 62.
10. Journal 12. Conducted on account. 82, 96, 86, 89, 85, 87, 88.
11. Magazine-order 13. Include account. 01, 03, 04, 47, 48.
12. Magazine 14. Movement on account. fourteen.
13. Magazine-order 15. Affected account. 80, 81, 83.
14. Journal 16. The report includes movement on synthetic accounts 07, 08, 11.

Register No. 1

On the basis of the primary documentation in the form of journal number 1, information on cash flow is generated strictly in chronological order by the cumulative result, it corresponds to a synthetic account of 50 and in the context of analytics: 50-1, 50-2, 50-3. The credit turnover is indicated on the front of the document, and the debit turnover is indicated on the back.

The document is drawn up on the basis of the cashier's reports and their annexes. At the end of each day, the accountant makes entries, and at the end of the current month, the total is summed up. How to keep a log-order 1 will tell our readers the sample filling presented below.

Note that the law allows you to enter information not on the basis of each working day, but on the basis of, for example, 3-5 days. This option of formation is allowed if the company has a slight financial movement on the cash register. In this case, in the "date" line, it is necessary to show the initial and final number of the formation of the record. An example of filling, which readers can download from our website, will help accountants to correctly reflect the data in the statement.

Register №2

This reporting is used to reflect the results of settlement accounts (account 51). It is filled in in accordance with bank statements and attachments to them with each receipt of the statement. The title side of the document reflects the movement on the loan, and on the back of the form it has the form of a statement where the movement on the debit is entered. If information is entered on several statements at once, then the initial and final number of transactions is indicated in the “date” line.

Register №3

Information is entered on bank special accounts, a synthetic account is used. 55. These current accounts provide information on the availability and movement of monetary units in domestic and foreign currencies located within the territory of Russia and abroad. Outside the country, the presence of banknotes is confirmed by the following documents:

• letters of credit;
• payment documents;
• deposits;
• checkbooks, etc.

It is possible to fill in the journal, as in the synthetic account. 55, and broken down by analytics. Entries are made in accordance with received bank statements.

Register №4

The documentation displays information on 66 and 67 synthetic accounts, they are designed to display settlement transactions for short-term and long-term credit products in combination with debit and credit movements. The data is entered in accordance with the loan agreement with the counterparty that received or issued the loan.

Register No. 6

This is a document that reflects information on settlements with product suppliers and contractors. Reporting is generated both in synthetic and analytical form for each supporting document. The balance for the current month is carried over from the report issued for the previous period. It displays information about the amount of accruals from the supplier or contractor and the amount of funds transferred under the relevant contract.

Register No. 7

Settlements with accountable persons, which are accounted for on the balance sheet. 71 are reflected in the journal of accounting order No. 7, entries are generated separately for the synthetic account and in the context of analytics, respectively, for each individual accountable person.

The amount of the advance payment, the amount of funds spent, the amount of the returned unused funds, as well as the overrun of the advance payment are reflected separately in the appropriate columns, but in one line for one advance report.

Register No. 8

Order No. 8 should be filled in accordance with the indicators of Journal No. 6. It affects several accounts: 60, 62, 68, 76, 79. Entries are made for each counterparty and calculation basis. The balance at the beginning of the month is shown, which coincides with the closing balance of the report for the previous period, debit and credit turnover, and the resulting balance at the end of the current month.

Register №10

It is filled in according to the credit movement of the main accounts: 05, 20, 21, 23, 25, 26, 29, 69, 70, 94, 96, 97. Their correspondence is also reflected, taking into account production costs. Entries are made in accordance with statement No. 12, which indicates information on the costs of the main and auxiliary shops, as well as in accordance with statement No. 15, where information is entered on the costs of general plant needs and costs for future periods.

Register No. 11

The reporting includes information on the results of the current month on accounts: 40, 41, 43, 45, 46, 62, 90. Journal-order 11 reflects general information on the sale of goods and materials and the amounts of completed stages, but work in progress for the production of finished products. Entries are formed on the basis of waybills and invoices.

Register №12

The document reflects information on targeted financing, which is accounted for on the account. 86. Credit turnovers are indicated in correspondence with other accounts (50, 51). Entries are formed in accordance with bank statements, accounting statements and other primary documentation. The report is also compiled based on the results of the current month in the context of each purpose of targeted funding and sources of their income.

Register №13

Information on the movement of fixed assets is reflected, accounts 01, 02, 80 are affected. Data on the credit and debit turnover of these accounts and their correspondence are entered in the journal of accounting order No. 13. Entries are made on the basis of primary documentation. Reporting frequency is quarterly.

Register No. 15

It is used to reflect information on 84, 98, 99 accounts. The title side of the document indicates the credit turnover in correspondence with the corresponding synthetic accounting. It is filled out on the basis of primary documentation and bank statements, in the event that cash transactions are affected.

Register №16

Credit turnovers 07, 08 are reflected. In correspondence with the corresponding synthetic accounting in the context of analytics, records are generated for each individual object. The statement is compiled in accordance with the documents of analytical accounting and primary documentation for capital investment.

Formation of final reporting

Based on the results of each month, accounting reports are generated, often presented in journal-order form. All registers, except for those that reflect the turnover of fixed assets, are compiled at the end of the month. The totals for the statements are entered monthly into the general ledger, which is entered for each reporting year. After filling in the lines of credit and debit turnover on the accounts in the general ledger, the balance at the end of the period is calculated.

This document serves as the basis for the preparation of interim financial statements (balance sheet). To enter indicators into the balance sheet for the general ledger, the turnovers are summed up, and the balance at the end of the reporting period is displayed.

This system is designed for manual accounting and work with documents is rather cumbersome. Therefore, to optimize and improve the maintenance of registers, an automated form of accounting is used. The organization can independently develop magazines using Word and Excel programs, and for this it is not necessary to be a programmer.