The primary documents received by the accounting department are necessarily subject to verification both in form (completeness and correctness of registration primary documents, filling in the details), and in terms of content (legality of documented operations, logical linking of individual indicators).
Then the registration and economic grouping of their data in the system of synthetic and analytical accounts is carried out. accounting. For this purpose, information about the balances of property, economic assets and sources of their formation, as well as data on business transactions from the relevant primary or summary documents are recorded in accounting registers.
Accounting registers are accounting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. In essence, they are carriers of data on business transactions obtained from the relevant primary and summary documents.
Accounting registers are designed to systematize and accumulate information contained in primary documents accepted for accounting, for reflection in accounting accounts and financial statements.
The set of accounting registers used in an organization to reflect business transactions in a certain sequence and grouping by appropriate methods of records form a form of accounting.
These forms are united by the unity of accounting principles: business transactions confirmed by primary documents are reflected in accounting registers without any exception by double entry on accounting accounts in accordance with the Chart of Accounts of financial accounting. economic activity organizations, approved by the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.
In addition, accounting registers, regardless of what form of accounting they belong to, perform the function of an intermediary between the primary accounting documents and the financial statements of the organization, allowing, as mentioned above, to reflect, summarize and systematize accounting information.
The forms of accounting that are used in Russian accounting practice are diverse. The choice of the form of accounting remains at the discretion of the head of the organization and the chief accountant, is fixed in the order on accounting policy and is carried out depending on various conditions, primarily on the scale of the business and the degree of automation of accounting in the organization.
Small businesses, for example, can use the simplified form of accounting proposed by the Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n, which can be maintained according to:
✔ a simple form of accounting (without the use of accounting registers for the property of a small enterprise) - in the form of "magazine-main";
✔ A form of accounting using small business property accounting registers.
For other economic entities, memorial-order and journal-order forms of accounting are provided.
A simple form of accounting is applicable to small enterprises that perform a small number of business transactions (as a rule, no more than thirty per month), do not carry out the production of products and work associated with high costs. material resources. In this case, the accounting of all operations is carried out by registering them only in the book (journal) of accounting for the facts of economic activity in the form No. K-1.
Along with the book for accounting for payroll with employees and for income tax with the budget, a small business must also keep a record sheet wages according to the form No. B-8.
The book is a register of analytical and synthetic accounting, on the basis of which it is possible to determine the presence of property and Money, as well as their sources from a small enterprise on a certain date and compile financial statements. It is a combined accounting register that contains all the accounting accounts used by a small business and allows you to keep records of business transactions on each of them. At the same time, the book should be detailed enough to justify the content of the relevant articles. balance sheet.
The form of accounting using the accounting registers of the property of a small enterprise is acceptable for small enterprises engaged in the production of products (works, services), and includes the following accounting registers:
Statement of accounting for fixed assets, accrued depreciation charges - form No. B-1;
Accounting sheet production stocks and goods, as well as VAT paid on valuables - form No. B-2;
Statement of accounting for production costs - form No. B-3;
Statement of accounting for cash and funds - form No. B-4;
Accounting sheet for settlements and other transactions - form No. B-5;
Sales accounting sheet - form No. B-6 (payment);
Accounting sheet for settlements and other operations - form No. B-6 (shipment);
Accounting sheet of settlements with suppliers - form No. B-7;
Wage accounting sheet - form No. B-8;
Statement (chess) - form No. B-9.
Each statement, as a rule, is used to record transactions on one of the used accounting accounts.
The amount for any operation is recorded simultaneously in two statements: in one - on the debit of the account indicating the number of the credited account, in the other - on the credit of the offsetting account and a similar record of the number of the debited account. In both statements, an entry is made on the basis of the forms of primary accounting documentation about the essence of the operation or explanations, ciphers, etc.
The balances of funds in separate statements must be verified with the relevant data of the primary documents on the basis of which the entries were made (cash statements, bank statements, etc.).
A summary of the monthly results of the financial and economic activities of a small enterprise, reflected in the statements, is made in the statement (chessboard) in the form No. B-9, on the basis of which a turnover sheet is drawn up. The turnover sheet is the basis for compiling the balance sheet of a small business.
All statements used indicate the month in which they are filled out, and, if necessary, the name of the synthetic accounts. At the end of the month, after calculating the total turnover, the statements are signed by the persons who made the accounting entries at the small enterprise.
The workflow scheme within this form of accounting is as follows:
The memorial-order form of accounting seems to be more complicated. It is used in several versions, depending on industry characteristics and type of enterprise. It combines book and card development and grouping accounting registers. Synthetic accounting is carried out in books or multi-graph statements, and books, statements and cards are used for analytical accounting.
Checked and accepted for accounting documents are systematized by the dates of the transactions (in chronological order) and are issued by memorial orders - accumulative statements, which are assigned permanent numbers. For example, memorial order 1 is a cumulative statement for cash transactions; memorial warrant 2 - a set of payrolls for wages, etc.
This makes it easier to find necessary documents and preparation of various references. The number of orders generated per month determines Chief Accountant. The memorial order looks like this:
Separate memorial orders are drawn up for operations that cannot be systematized and for Storno operations, which are numbered for each month separately.
In organizations in which the volume of transactions does not require the compilation of accumulative statements, the correspondence of the accounts is indicated on separate memorial orders or on stamp impressions affixed directly to the primary documents with the assignment of appropriate numbers. The stamp must contain the same mandatory details as the memorial order: number, date of compilation, invoice correspondence, amount, signature of the person in charge - and a number of additional ones (if necessary).
Separate memorial orders are drawn up as transactions are completed, but no later than the next day after receipt of the primary document, both on the basis of individual documents and on the basis of a group of homogeneous documents. Correspondence of accounts in a memorial order is recorded depending on the nature of operations on the debit of one account and the credit of another account, or the debit of one account and the credit of several accounts, or, conversely, the credit of one account and the debit of several accounts.
Memorial orders are signed by the chief accountant or his deputy and the executor, and with the centralization of accounting - by the head of the accounting group. Compiled memorial warrants are recorded in chronological order in the registration journal.
The memorial order data is transferred to the general ledger, in which each reversal corresponds to separate account. At the same time, data on business transactions are reflected on the left side of the account on the debit, and on the right side - on the credit of this account. The totals for the debit and credit of the ledger accounts are recorded in the turnover sheet, built using synthetic accounts, on the basis of which the balance sheet is drawn up.
Thus, the workflow scheme for the memorial-order form of accounting is as follows:
The advantages of the memorial-order form of accounting are the simplicity and clarity of its accounting registers. At the same time, with predominantly manual filling of accounting registers, the volume of routine work on filling in memorial orders is extremely large.
As a result, a more advanced, journal-order form of accounting was developed.
This form of accounting is based on the principles of accumulating and systematizing the data of primary documents in accounting registers, which make it possible to provide synthetic and analytical accounting of source funds and business transactions in all sections of accounting. This eliminates the need to issue memorial warrants.
The chronological and systematic records of business transactions are carried out simultaneously as a single workflow.
Entries in accumulative registers are made in the context of indicators necessary for managing the financial and economic activities of the enterprise, as well as for the purposes of reporting. Analytical and synthetic accounting is carried out, as a rule, in a single system of records. Two types of accounting registers are used here: order journals and auxiliary statements.
At the same time, enterprises can independently adapt the applied accounting registers to the specifics of their activities, subject to the general methodological principles established by the Federal Law “On Accounting”. The list of typical registers of a single journal-order form is as follows.
As an exception, for some types of accounts for which there are a significant number of personal accounts, analytical accounting cards can be entered and, based on their data, turnover sheets are drawn up at the end of the month.
In addition, inventory cards or books of accounting for fixed assets, cards or statements of accounting for production costs for calculated objects, as well as sorted balance sheets for accounting materials, sorted (balance or turnover) sheets for accounting finished products are maintained.
The main registers of this form of accounting are order journals. Auxiliary statements are usually used in cases where the necessary analytical indicators are difficult to obtain directly in order journals. Therefore, the data of primary documents are preliminarily grouped in statements, and their totals are then transferred to order journals.
The totals of the order journals at the end of the month are transferred to the general ledger. According to the general ledger, a balance sheet is compiled. In cases where accounting balances must be shown in the balance sheet for several items, the entry is made on the basis of accounting registers.
The general ledger is opened for a year and serves to summarize data from order journals, mutually verify the correctness of entries made on individual accounts, and to compile a balance sheet. It records the balance at the beginning of the month, the turnover on the debit and credit of accounts and the balance at the end of the year for each synthetic account.
In the general ledger, data on the current turnover of property (funds) are recorded only on synthetic accounts. The credit turnover of each synthetic account is reflected in one entry, and the debit turnover - in correspondence with credited accounts. Checking the correctness of the entries made in the general ledger is carried out by calculating the amounts of turnover and balances for all accounting accounts.
The amounts of debit and credit transactions, as well as the amounts of debit and credit balances should be correspondingly equal.
When using the journal-order form of accounting, there is no need to draw up a chess control sheet and a chess balance, as well as a balance of turnovers on accounts.
The general scheme of workflow within the framework of the journal-order form of accounting is shown in Scheme 1.3.
Recording in accounting registers is carried out manually or using a computer.
With the manual method, transactions are recorded manually with ink or a ballpoint pen (if it is necessary to have several copies, by copying). With a computer method, the entry is made using computer accounting programs.
Correction of errors in accounting registers is carried out by the corrective method, the method of additional postings and the “red reversal” method.
The corrective method is used if the error made in the accounting register does not affect the correspondence of the accounts or it was quickly detected and did not affect the totals of the accounts.
The essence of the proofreading method is that the erroneous text or amount is crossed out and the correct text or amount is written above the crossed out (or under the crossed out - depending on the available possibilities).
Strikethrough is done with a thin line so that you can read the strikethrough. In this case, the entire number is crossed out, even if an error is made in only one digit.
The correction of an error is stipulated and confirmed: in documents - by the signatures of the persons who signed the document, in accounting registers - by the signature of the person making the correction. A reservation about the correction is made in the margins or at the end of the page, writing there "Corrected to believe" and the correct text or amount.
In accounting practice, the expression “write in red” or “reversal” is often found. This means that a reversal entry has been made (that is, the numbers recorded in this way are taken into account with a minus sign in the calculation).
Regulatory documents do not define the procedure for making reversal records.
In practice, two common variants of such a record are used:
1) a reversal entry is made in red ink or paste;
2) the number to be reversed is written in paste or ink of the same color as the rest of the entries, and then surrounded by a solid line.
After registration business transaction in the accounting register on the accounting entry or on the primary document itself, a corresponding mark is made to facilitate subsequent verification of the correct posting.
At the end of the month, each page of the accounting registers summarizes the results. The final records of synthetic and analytical registers must be verified by compiling turnover sheets or in another way.
Turnover sheets are a way of summarizing accounting registration data in accounting accounts. Turnover statements are compiled at the end of the month based on the following data:
Balance (balance) at the beginning of the month;
Turnovers per month;
balance at the end of the month.
Turnover statements can be drawn up according to the accounts of synthetic and analytical accounting.
Example. The accountant calculated the wages of employees of the organization and issued a payroll. The accountant calculates wages on the basis of the time sheet and documents that set the wages of employees and additional payments (employment contracts, orders, staffing). The payroll is an accounting register. For May, it looks like this (in parentheses are the numbers of balance accounts):
On the basis of the payroll, we will draw up a turnover sheet for balance sheet account 70 “Settlements with personnel for wages” for May:
Thus, the final balance of 4178 rubles. (5000 + 5500 - 6322), which we received in the payroll, coincided with the final balance received in the turnover sheet. Now let's imagine the business operations for accruing and issuing wages for May in the form of accounting entries: Debit 44 Credit 70–5500 rub. - wages for May were accrued (sales expenses were increased at the same time); Debit 70 Credit 68–572 rubles. - withheld income tax individuals from accrued wages; Debit 70 Credit 76–750 rubles. - alimony was withheld from wages; Debit 70 Credit 50–5000 rubles. - from the organization's cash desk, wages for the previous month were issued (the organization's wage arrears to employees as of April 30).
The turnover analytical sheet can be compiled for any level of analytical accounting.
Example. It is necessary to find out the status of settlements of the trade organization with the supplier Fakel LLC at the end of February under all existing contracts. Then we need a turnover sheet for account 60-1-1-01:
We have compiled an analytical statement in expanded form. If we need generalized information, then the same statement will look like this:
If accounting is carried out in a computer way, then the accountant enters the postings in such a structure. With the manual method of accounting, the accountant makes postings in journals (statements) for synthetic accounts and sub-accounts, and makes analytical entries in cards.
The turnover balance sheet (balance balance sheet) is compiled at the end of the month based on data for each synthetic account: balances at the beginning of the month (opening or opening balance), turnover for the month and balances at the end of the month (ending balance). The balance sheet can be compiled only for synthetic accounts or in the context of sub-accounts.
The statement records all synthetic accounts used at the enterprise. A separate line is assigned to each account, which indicates the opening balance, debit and credit turnover, and the ending balance. If there was no movement on the account for reporting period, then only the opening and closing balances are indicated. To check whether the balance sheet is drawn up correctly, you should know the following rules:
The total of debit opening balances on accounts must equal the total of credit opening balances;
The total debit turnover for the period must be equal to the total credit turnover;
The total of debit ending account balances must equal the total of ending credit balances.
The balance sheet data on account balances are used in the preparation of the balance sheet.
Example. Trade organization Vostok LLC as of March 31 has the following indicators (synthetic account numbers are indicated in brackets): - fixed assets (01) - 500,000 rubles; - depreciation on these fixed assets (02) - 100,000 rubles .; - goods (41) - 300,000 rubles; - cash on hand (50) - 20,000 rubles; - money on the current account (51) - 115,000 rubles; 000 rubles; - bank loan (66) - 300,000 rubles; - debt to employees for wages (70) - 90,000 rubles; - authorized capital (80) - 200,000 rubles; - retained earnings(84) - 70,000 rubles. Business transactions in April were reflected in the accounting records with the following entries:
For simplicity, the posting example is drawn up in such a way that each account is involved in transactions once for debit and once for credit, except for accounts 51 and 90. Therefore, the turnover sheet, the data from which is taken for the balance sheet, is compiled only for these synthetic accounts.
And finally, we compose balance sheet for April:
As a result of studying chapter 9, the student should
know :
methods for correcting errors in primary documents and accounting registers;
accounting technique;
be able to:
correctly apply knowledge of accounting registers, forms and techniques of accounting in practical activities;
own:
conceptual apparatus for accounting registers, forms and accounting techniques.
Accounting registers- these are documents for registering and grouping accounting data on the availability of funds and transactions with them. They are classified (separated) according to appearance, by purpose (nature of the records), by the volume of the content of operations and by structure (form).
By appearance accounting registers are divided into ledgers, cards and free sheets.
Account books- type of accounting registers of synthetic (General ledger, book "Journal-Main") and analytical (books of accounting for fixed assets, production costs, sales of products, etc.) accounting. They are bound 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, the other for credit records.
Cards - separate sheets (forms), lined for accounting purposes, made of cardboard or paper of a certain size, which makes it possible to organize file cabinets. At the same time, the separators divide the cards into sections with the corresponding pointers (indicators) to ensure the speed of finding the required card in the file cabinet. The cards usually keep analytical records. They are very handy for copy entries and credential groupings. Depending on the form and purpose of the card, there are contracting(designed to account for such objects, the indicators of which give a total amount, for example, on the state accounts receivable, settlements with accountable persons and other settlements), polygraph(used to account for objects where detailing of indicators for the debit or credit of the account is required, for example, production costs by items, etc.), inventory(to account for fixed assets), quantitative-cumulative accounting(to account for commodity- material assets by their number and amount; they indicate: date and number 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).
Loose 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 records accounting registers are divided into chronological, systematic and combined.
Chronological registers are used to record business transactions as they are completed and documents are received by the accounting department without a specific grouping by accounts. Such registers provide control over the completeness of accounting records and the safety of incoming documents. Examples of chronological registers: registration journal, 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 economic transactions that are homogeneous in terms of economic content (for example, an inventory list of values) and are divided into systematic registers of synthetic accounting and systematic registers of analytical accounting.
Combined registers combine chronological and systematic records. For example, in order journals, entries are made in the context of synthetic accounts in chronological order.
By volume of operations accounting registers are divided into synthetic and analytical.
AT synthetic registers records are kept only in monetary terms, indicating, in addition to accounting entries, also dates, document numbers, but without explanatory text. These include the General Ledger and order journals.
Analytical registers used for analytical account entries. They indicate the number, date of the document, summary economic operation. At the same time, monetary and natural meters are used to account for inventory items. Analytical registers include cards, books, statements.
By structure registers are divided into one-sided, two-sided, polygraph, linear and chess.
One-sided registers- these are registers with a combination of separate columns of debit and credit records (cards for accounting for settlements, material assets and other transactions).
Accounting is kept on one sheet in monetary, natural or simultaneously in both meters. One-way registers are used in synthetic and analytical accounting (Table 9.1).
Table 9.1
One-way register
Bilateral 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 registers are mainly used in bookkeeping. They contain the text of operations (Table 9.2).
Table 9.2
Bilateral register
|
operations |
operations |
||||||
Multigraph registers are used to reflect additional indicators within analytical accounting. Accounting for the movement of materials is reflected in the whole enterprise, as well as in the context of individual materially responsible persons, costs are recorded for the enterprise, divisions and in the context of cost items.
Linear registers are a kind of multigraph registers. Each analytical account is reflected only on one line, which makes it possible to divide the synthetic account into an unlimited number of analytical accounts.
Chess registers are used to simultaneously reflect the amount of the debit of one account and the credit of another. Each sum is written at the intersection of a row and a column. Examples: order journals No. 10, 10/1, 11, 13 and the 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:
Forms of accounting registers are approved by the head of an economic entity on the proposal of an official who is entrusted with accounting. Forms of accounting registers for organizations public sector are established in accordance with the budgetary legislation of the Russian Federation.
The accounting register is compiled on paper and (or) in the form of an electronic document signed with an electronic signature.
If the legislation of the Russian Federation or the contract provides for the submission of the accounting register to another person or to a state body on paper, economic entity obliged at the request of another person or government agency to make at his own expense on paper copies of the accounting register drawn up in the form of an electronic document.
Corrections not authorized by the persons responsible for maintaining the said register shall not be allowed in the accounting register. Correction in the accounting register must contain the date of correction, as well as the signatures of the persons responsible for maintaining this register, indicating their surnames and initials or other details necessary to identify these persons.
Forms of accounting registers (a sample of 2017 can be found in this article) are designed to systematize and summarize data from primary documentation. They are used both in order to reflect business transactions by making postings, and for the subsequent preparation of the accounting and / or financial statements of the company. Consider how the formation of accounting registers is carried out in accordance with legal requirements.
Forms of accounting registers in 2017 are compiled according to samples that each business entity of a commercial type approves independently. This position is confirmed by the Ministry of Finance in the clarifications: information No. ПЗ-10/2012 dated 04.12.12. The exception is the forms of accounting registers established by authorized state bodies. Registration requirements are given in stat. 10 of Law No. 402-FZ of December 6, 2011. Thus, when developing samples of accounting registers independently, the following details must be indicated:
Note! The answer to the question: "Who signs accounting registers? depends on how the forms are created. In the general case, the correctness of the maintenance is ensured by responsible employees, they also sign the forms made on paper. If documents are used in in electronic format, EDS is used, but such an order should be provided for in the accounting policy of the enterprise.
Forms of accounting registers are classified into synthetic and analytical, depending on the degree of data generalization. Reflection of information in the first case is carried out on the accounts of synthetic accounting total amounts(example - general ledger, order journals, balance sheets). And in the second case, sub-accounts of analytical accounting are used with detailed analytics by types / groups of documents (for example, analytical cards and statements on MPZ, bank accounts, contractors, etc.).
Important! The list of all registers used by the organization and the persons responsible for their maintenance must be fixed in the appendix to the accounting policy to confirm the accuracy of the information. At the same time, the samples of accounting and tax accounting registers are compiled by the company's chief accountant, and approved directly by the head.
Let us explain what synthetic and analytical registers are with examples. As a synthetic form, we take a balance sheet with generalized turnover for the period and account balances.
Type of synthetic register - balance sheet for the quarter.
|
accounting account number |
Balance at the beginning of the quarter |
Turnover per quarter |
Balance at the end of the quarter |
|||
|
Debit |
Credit |
Debit |
Credit |
Debit |
Credit |
|
For example analytical register the balance sheet is given for the account. 71 for accountable employees.
Type of analytical register - balance sheet for account. 71.
|
Employees |
Balance at the beginning of the quarter |
Turnover per quarter |
Balance at the end of the quarter |
|||
|
Debit |
Credit |
Debit |
Credit |
Debit |
Credit |
|
To form 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, with the help of postings, information is accumulated for the reporting period. Data is summarized at the end of the month using period-end closing and transferred to the general ledger showing account balances. Reports are directly compiled on the basis of information from the general ledger, balance sheet, order journals.
For accounting and registration of business transactions, enterprises use accounting registers that are diverse in form, content, method of displaying and piling up information. The composition of the accounting registers maintained at a particular enterprise depends on the form of accounting adopted at the enterprise.
The word "register" in accounting refers to various types of tables in which data is recorded from primary documents.
Entries in accounting registers are based on information from carefully verified primary documents, which is why the registers themselves become evidential when using their indicators to analyze the economic activity of an enterprise, to control the state of funds and to identify business results.
Accounting registers are data carriers of a certain form, built in accordance with the economic grouping of information about assets, capital and liabilities of an economic entity.
They serve to display business transactions on the accounts of accounting.
The classification of accounting registers is shown in the figure:
Chronological accounting registers - these are registers in which entries are made in chronological order, that is, in the order of operations (registration journals, cash book, etc.). Chronological books are usually called journals or diaries.
AT systematic accounting registers display in a certain sequence with a certain grouping transactions that are homogeneous in terms of economic content (filling in data in the cash book within a day). Books of systematic recording are usually called Main.
combinable registers are called in which entries are made simultaneously in chronological and systematic order (magazines-orders, statements). The books of the summary record are usually called balance-turns or statements-turns.
Synthetic accounting registers are registers in which accounting is carried out according to synthetic accounts.
Analytical accounting registers are registers in which accounting is carried out according to analytical accounts. Analytical accounting registers provide data in physical, labor and monetary terms. Analytical recording is a separate detailed recording of changes that occur in any individual part of the balance sheet. During analytical registration, the collective accounts of synthetic registration receive a subsequent breakdown into their composite detailed or special accounts of the following orders.
Account books— these are sheets of paper specially stratified, which display data on the availability of economic funds, the sources of their formation and economic processes according to synthetic and analytical accounts. For example, the cash book is designed to record receipts and payments of cash from the cash desk; the book of deposited amounts is intended for analytical accounting of unpaid (deposited) wages; the General Ledger provides information on the balance and turnover on synthetic accounting accounts for the reporting period (monthly). Accounting books must certainly be laced, numbered, on the last page of the book indicate the total number of pages and certify with the signatures of the head and chief accountant and the seal of the enterprise.
Cards - these are tables of a special form and standard sizes, made on thick paper and intended for registering household assets (inventory cards for fixed assets, inventory cards for materials, etc.). Save cards in filing cabinets. When a card is opened in the accounting department, it is registered in a special journal, they are assigned a serial number that corresponds to their registration number in the journal. Registered cards are transferred against a receipt to a financially responsible person. Cards are widely used for analytical accounting of inventories of an enterprise.
Summary sheets (sheets) - these are separate tables of various formats with special graphing (magazines-orders, memorial warrants, turnover sheets, etc.). They are used for both synthetic and analytical accounting. Entries in separate statements are carried out on the basis of data from primary documents.
At the end of the reporting period (month, year) and the balance sheet, books, cards and individual information are closed by calculating the totals for each account and recording the balance amount.
AT unilateral accounting registers provide data on a business transaction, the amount of which is recorded on the debit or credit of the corresponding account. An example of a one-way ledger is the cash book.
bilateral accounting registers consist of two parts: in one part they provide data on the debit turnovers on the account, and in the second - on the credit turnovers on this account (stock inventory card).
Polygraphic accounting registers are registers in which one of the columns (most often debit) is divided into several. This type of accounting registers belongs to the General Ledger.
Chess accounting registers are built on the principle of a chessboard. Entries in such registers are made in a cell, which is located at the intersection of the column and row of the table, which correspond to the debit and credit turnover on the respective accounts.
Documentation is the main principle of accounting. Documents are primary and accounting, that is, those that the accountant himself creates and on the basis of which he draws up financial statements. Accounting registers are just such documents. What are they, what laws and regulations are regulated and what to pay attention to when maintaining them, this material will tell you.
The fact that the indicator of a document in accounting is called a register is told to beginner accountants in the first year of the institute. After all, documents are the alpha and omega of any accounting department. All accounting registers must comply with the requirements of Article 10 of the Federal Law of December 6, 2011 No. 402-FZ, as well as the Accounting Regulations (PBU) and be prescribed in the accounting policy of the organization. The list of accounting registers used in the company depends on which accounting accounts it uses and what activities it conducts. After all, the order of registration, systematization and accumulation of data is directly related to the primary documents involved in the process of economic activity. First, the accounting department receives primary documents, based on the data from them, accounting registers are filled in, which, in turn, allow you to reflect summary information on the accounts. Ultimately, the data obtained is used for the preparation of financial statements.
In fact, accounting registers are order journals and various cards, certificates and statements, for example, the most important one is the balance sheet ("chess"), on the basis of which the balance sheet is drawn up. Therefore, it is logical that the re-gi-stras of accounting by the name of the sub-raz-de-la-yut-sya on:
The first ones are maintained according to certain accounting accounts, and their example can be just a balance sheet or a general ledger. Also, systematic documents include cards in which the accountant records any events of economic life. Chronological are used to register events of economic activity for a certain period of time, most often for a month. This is how most order journals are conducted. These two types of accounting registers complement each other, there is even the so-called Mendes rule:
The sum of turnovers in chronological registers is equal to the debit or credit turnovers of systematic registers.
Therefore, in practice, for the convenience of accountants, registration documents of a combined type are often used. For example, a magazine is a general ledger common in small companies.
According to the degree of generalization of information, there are registers of analytical and synthetic accounting. A striking example of syn-te-ti-che-accounting documents is the same turn-of-mouth-but-sal-do-vaya ve-do-bridge. In it, the accountant records information on each syn-te-ti-che-sko-th account for a certain period about the balances at na-cha-lo and the end of the pe-ri-o-da, as well as about -ro-tah for pe-ri-od. This document looks like this:
Analytical information, that is, not only the details of the operation, but also its brief content, the accountant writes down in special statements or cards. For example, it can be accounting for materials, goods, fixed assets or settlements with counterparties. It will show what accounting registers are, an example of an analytical unified inventory card of fixed assets:
Since accounting registers are used in accounting to record information about all current transactions, they can be kept both in paper and in electronic form. Electronic documents can be printed as needed. For their registration, specialized accounting programs are usually used, which allow you to automate the process of posting information on accounts, and therefore on order journals and statements directly from the primary document.
Currently, organizations can use both unified forms of any accounting documents, and develop them independently. There are no restrictions in this matter. The main thing is to fix the form used in the accounting policy. The list of accounting registers for accounting policies in appearance can be divided into:
It should be noted that individual sheets must be filed into folders, and their data is entered into special registers. The same rule applies to cards.
Although the law does not currently provide for the obligatory use of unified forms by business entities, there is a list required details which must be included in the accounting records.
All information reflected in the documentation must be signed by the authorized person who made these records. Unlike primary documents, corrections of identified errors and shortcomings are allowed in accounting registers. To do this, you need to cross out incorrectly written information with one line, write the correct ones on top and certify the correction with a signature. In addition, you can apply the reversal method, that is, correct the data by making another entry in red ink. Applying a corrector or erasing errors is not recommended.
It is necessary to store accounting documentation in a specially designated room on racks or in cabinets. The terms of storage are mentioned immediately in two main regulatory legal acts:
At the same time, the period of 4 years established by the Tax Code of the Russian Federation begins after the reporting (tax) period in which the documentation was last used to compile tax reporting, calculation and payment of taxes, confirmation of income received and expenses incurred. In addition, for certain types of registers, more than long term storage. For example, payroll records must be kept for 75 years.
Therefore, the organization is obliged to ensure the safety of some registers throughout the entire period of activity, and then transfer them to the archive for storage.
Sample forms of accounting registers - 2019 can be downloaded below.
