What forms of accounting registers exist. Accounting info. What is the accounting register

Under the term "registries accounting"accepted to understand a large number of documents intended to reflect and systematize data from the "primary". The procedure for maintaining these documents is regulated by Article 10 of the Federal Law No. 402 of December 06, 2011.

Duty to complete registers rests with the accountants of commercial organizations, who must use the summary data to compile financial and tax reporting. They are classified by purpose and by the degree of generalization of information.

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

Federal legislation provides for forms of accounting registers that must complete legal entities having any organizational and legal form of ownership.

Wherein current laws do not prohibit subjects entrepreneurial activity independently develop accounting registers for themselves.

They can lead analytical and synthetic accounting both on paper and in electronic form. AT last years many commercial organizations use special software through which they post data on accounting accounts, fill in and print primary documentation, compilation of accounting registers and reporting.

Every commercial organization must develop and approve own . This document will cover all important points relating to its work in general, relationships with staff members, document management, etc.

AT accounting policy organizations in without fail there should be information regarding the accounting registers to be maintained by accountants. It should be noted that the form and method of maintaining these documents is indicated. As for state-owned enterprises, the form of accounting registers for them is approved by the Ministry of Finance of the Russian Federation.

What needs to be reflected

In 2018, business entities may not use the previously approved forms of accounting registers, in accordance with the Information Regulation of the Ministry of Finance PZ No. 10/2012 dated December 04, 2012.

When they are formed, comply only with the requirement of Federal Law No. 402 of December 06, 2011 regarding the presence of mandatory details.

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

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

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

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

Types and forms in 2018

In 2018, business entities must conduct the following registers:

1. general ledger. It systematizes information that is reflected in the accounts of accounting.
2. Cash book, registers, which lists data in chronological order.
3. Journals-orders, statements, designed to systematize primary accounting data.
4. Chess sheets.
5. Accounting references.
6. Transcriptions to accounting accounts.

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

Regulatory authorities that will sooner or later inspect economic activity companies, this document will be required. After studying the order, the inspector will request all the forms of interest to him (if the company maintains electronic document management then requests their printouts). That is why legal entities should not forget about its publication, because otherwise they cannot avoid conflicts with regulatory authorities.

Starting from 2013, legal entities obliged to issue an order, which will approve all the registers they use when . This procedure is regulated by Federal Law No. 402 of December 06, 2011. An application is attached to the order, in which it is decrypted complete list accounting registers.

Register examples

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

Business entities often involve the following types of registers:

Correctness of reflection of business transactions

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

Federal legislation provides the following methods for correcting entries in accounting registers(it is forbidden to erase, cover with a corrector and use a blade to correct errors):

• preparation of additional accounting entries;
• "red side";
• proofreading.

If, when filling in the accounting registers, an error was made that was not related to the correspondence of accounts and did not affect the total figures, then the accountant can apply the correction method. He should cross out the wrong entry with a thin line, and the exact data is entered next to it.

In the lower part of the register, the entry “corrected to believe” “corrected (for example) twenty-five to thirty-eight” should be made, the date and signature are put. In most cases, this technique is used when correcting errors in accounting statements and explanatory notes to balances.

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

In the event that the amount was incorrectly indicated in the consolidated document, but the correspondence of the accounts was correctly drawn up, the accountant can apply the additional posting method. He needs to reflect the unaccounted amount in the same correspondence.

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

Any transactions performed by the company must be confirmed by the primary. It is from it that all the data necessary for accounting are extracted. They are registered and distributed in various accounts. For accounting, they are recorded in accounting registers. The latter are divided into many varieties. They are classified according to different criteria.

Classification

Accounting registers- These are tables compiled in a special form. They are needed to record the actions of the organization (calculations, receipts, etc.) on the accounting accounts. They are divided into types according to the following characteristics:

• By appointment. On this basis, tables are divided into three types. Information is entered into chronological tables as they arise, but they are not systematized. Information is entered into systematic registers on the basis of the accounts in which it is placed. The data from these two tables are linked. There are also forms in which generalized and systematic recording is performed. They will be combined. For example, "Journal-Main" is considered such a table.
• Working with information. On this basis, the tables are divided into integrated and differentiated. On the first one, the data is integrated, and on the second one, it is separated.
• By the look. The form of the tables can be completely different. For example, these are cards, books. The first are forms in the form of a table, the second are a bound document with lacing. A free sheet is a table placed on a form. It's a cross between a card and a book. Each of the forms is subject to special storage. For example, cards are placed in file cabinets, and free sheets are placed in folders. For these forms it is necessary to have registries. They are needed to prevent theft and substitution. If the document is lost, it is easy to restore it based on the registry data.
• By content. There are synthetic and analytical tables. In the first variant, information is recorded in a generalized form in monetary terms. The data is entered on the basis of synthetic accounts. The general ledger is the General Ledger. In analytical registers, data is recorded on accounts with the corresponding name. That is, detailed information is displayed. Most companies use complex forms that combine two types of accounting (general and detailed).

Let us consider in more detail the classification of tables depending on their type:

• Contractors. These cards are one sided. On one side are the columns "Credit" and "Debit". This arrangement of information allows you to quickly compare data, analyze the status of various operations.
• Inventory. Such cards are needed to account for the values ​​that are in the enterprise. They have these columns: income, expenditure and balance. They are divided into columns. The document contains a reserve standard that allows you to determine the discrepancy between the actual amount of funds that the company has and the required amount.
• Multicolumnar. Needed to account for transactions performed in the company.

Important! All information posted in the registers must be reliable. The person who prepared and signed the documents is responsible for the accuracy of the information.

Unlawful adjustments may not be made to the registers. The system must be protected from unauthorized patches. If a previously introduced error needs to be corrected, a special procedure is initiated. It is necessary to justify the adjustment, as well as certify it with a signature. The date the corrections were made should also be stated. The relevant rules are stipulated in Article 10 of the Federal Law No. 402 of December 6, 2011 “On Accounting”. The same Federal Law states that information from registers is recognized as a trade secret. If any persons disclose the data in question, liability is imposed for this.

Types of accounting registers in accounting

There are various forms of registers. Each of them has its own characteristics. The list of forms is in the Federal Law No. 402 of December 6, 2011. It can be carriers of different categories. Consider the types of tables classified based on their type:

• Books. These are tables divided into columns. Documents are numbered and laced. They are placed in a binder. On the final sheet, the number of pages in the book is written. On the same sheet, the chief accountant and the head put their signatures. The stamp of the institution is affixed. Books become relevant when there are few accounting objects. The cash book records all the activities carried out by the company. The General Ledger summarizes the movement of all accounting items.
• Cards. These are papers presented in the form of a table. They differ in a number of advantages. They are just sorted. They are visual and easy to use. Exist different types cards. Contract documents are one-sided. They are needed to account for transactions with legal entities and individuals. Inventory forms are needed to account for values. In this form there is a column "Remainder". Multi-column forms are needed to account for expenses for the release of goods, the performance of work. Cards are placed in boxes specially organized for this purpose. The set of considered documents is called a file cabinet. Tables are placed in the card index in accordance with their numbers or other features: alphabetical designation, account numbers.
• Free sheets. In appearance, they are similar to cards. These are the forms in which the table is located. However, more information can be included in these documents. Free sheets, for example, are statements. The main function of such documents is the generalization of homogeneous information. For example, information on depreciation of funds can be summarized in papers.
• Machine media. All information is placed on a magnetic carrier. For example, it can be magnetic tapes, disks, floppy disks. If the information is located on a machine medium, it is imperative to create paper copies of documents.

As a rule, the company uses various forms of accounting registers.

Methods for reflecting information in registers

Information in registers can be reflected in various ways. The chosen method will be called the registration technique. If information is entered into the table based on documentation, this will be referred to as a posting transaction.

Recording can be done by these methods:

• Linear-positional principle. In this option, the debit and credit turnovers form a single line. This is a convenient method for keeping records of calculations. It makes it easier to track the status of all types of debt. Such a record allows you to combine data from detailed and generalized accounting.
• Chess principle. The amount of the action performed is fixed in one go both for debit and credit. This method is visual. The entries are detailed, as they reveal the composition of the correspondence. The chess principle is relevant in the formation of many registers, including order journals.

Recording methods are determined depending on the needs of the company, the characteristics of the information being entered.

When creating any documentation, careful control and verification by a specialist in the accounting department is required. The quality of filling in the accounting lines, namely the accounting registers, depends on the correctness of their design and content. When performing any transactions with property or financial means organizations need to use them.

Accounting registers in accounting: what is it

Accounting register - a document, the information in which is given in the form of a table of an officially fixed form.

It is compiled in such a way that all data on the property of the enterprise, its finances and sources of their occurrence are detailed and complete. This type of documentation is required to prescribe actions in accounting.

All information comes from primary and summary documentation. Such work is carried out by a specialist in the accounting department.

He keeps records of documentation, and also controls the activities of the enterprise. The results of doing business after that are written in the report, which is the result of work for a certain reporting period.

Accounting registers are regulated by Federal Law No. 402. It contains all their varieties. It is worth noting that not every one of them is mandatory for use in professional activities. At the same time, there are exceptions in the form of such documents that you must have according to the establishment of various departments.

Each register must be coordinated with the management of the organization. All varieties of registers that are used by company employees are prescribed in the accounting policy.

Criteria for separating accounting registers

According to experts, accounting registers are divided into several criteria:

By purpose, they distinguish:

• Chronological. These include calculation tables for various operations of economic activity. In this case, the accounting is carried out at the time of their appearance. For this reason, they do not require additional systematization. It can also be registries, registration logs, and so on;
• Systematic. In them, data accounting is carried out in the context of grouping signs. In systematic registers, any information must be detailed and accurate. Thus, the sum of turnovers in chronological registers should not differ from turnovers in systematic ones;
• Combined or synchronistic. Information is written in chronological order, and then, by order of the management, it is systematized.

By summarizing the data, experts distinguish:

• Integrated. So, first of all, the accountant considers the primary documents, and then the reporting on them;
• Differentiated. Primary documents are considered after reporting, that is, from general to particular.

Appearance is also a particularly important criterion when separating registers. They are considered in a specific form, for example:

• Book. The register is a document that has columns. It must also be bound or laced. This document must contain the signature of the chief accountant;
• Card. Form, which is drawn up by an accountant in the form of a table;
• Free sheet. This is a certain number of tables filled in forms. Its main difference from the card is that after describing all the required information, free sheets after all preparations are transferred for binding or stitching;
• Machine media. Such documents are not a paper, but an electronic version. They are necessary in order to arrange the arrangement of various information.

It is worth noting that it is necessary to enter registers. They are a complete and detailed list of cards and free sheets. So, if one of the cards was lost, it was possible to find the missing one using them.

Also, many experienced accountants focus on appearance cards:

• Contractors. Such a document has only the main side. He has the columns "Debit" and "Credit" located side by side. Thus, any specialist can easily track the state of the organization's economic accounts;
• Inventory. This type of cards is necessary for accounting for the company's material assets. Therefore, specialists are required to enter the “Balance” column into it, it is necessary to reflect the residual funds of any property in it. In addition to this column, there are two more: "Arrival" and "Expense". Each of them must be divided into two columns, namely: "Quantity" and "Amount". The title of the card is a reserve standard so that the specialist can understand how much money the company has;
• Multicolumnar. These cards are required for registration. business transactions held at the enterprise.

• Synthetic. They register all transactions in monetary terms. An example of such a document would be a general ledger;
• Analytical. Such registers disclose information from synthetic registers in more detail. They use other types of meters;
• Complex. They combine synthetic and analytical accounting, and also represent a set of chronological and systematic information. Logs are an example of such documentation.

Approval of registers: order

Before you start an accounting register, you need to approve it. For this, an order is drawn up at the enterprise.

In order to issue it:

• First of all, the chief accountant needs to develop forms of accounting registers;
• After that, the documents must be presented to the head of the organization so that he can approve them;
• Then Chief Accountant develops an order in the form of a table, where the main necessary data are prescribed:

1. Account number;
2. Its name;
3. Basic detailing parameters: synthetic and analytical accounting;
4. Formation of accounting registers: analysis of the account, OSV, account card for the credit of the account, account card;
5. Name of the person responsible for maintaining the register.

An order to maintain an accounting register is necessary, as it may be required by employees Tax Service during the verification.

Accounting registers

• Accounting cards of fixed assets or group accounting of fixed assets;
• Statements can be negotiable, for the turnover of non-financial assets, accumulative, for the receipt and consumption of food products;
• General ledger, book of accounting for various property of the enterprise;
• Journal of operations on a specific account, with financial resources, settlements with accountable persons or other activities in the enterprise;
• various registries.

Accounting registers can be drawn up on paper or in electronic form. At the same time, it must have a digital signature of the head and chief accountant.

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

Accounting registers

Recall that accounting registers are a type intended for registration, systematization and accumulation of information contained in primary documents accepted for accounting (Article 10 of the Federal Law of December 6, 2011 No. 402-FZ). Accounting registers are not only the basis for a consolidated reflection of information on accounting accounts. Accounting registers in accounting are used to compile financial statements.

According to their purpose, accounting registers are divided into chronological and systematic registers, and according to the degree of generalization of information into synthetic registers and analytical accounting registers. For example, unlike chronological, systematic accounting registers 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.

We will show what accounting registers are with an example. One of the most common synthetic accounting registers widely used by accountants in compiling balance sheet, is the balance sheet. In this register for a certain period for each synthetic account provides information 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 organizations the right to independently develop forms and types of accounting registers (part 5 of article 10 of Federal Law No. 402-FZ of 06.12.2011).

Issues of maintaining accounting registers are also left to the discretion of the organization. Thus, accounting registers can be kept on paper or in the form of an electronic document signed electronic signature(Part 6, Article 10 of the Federal Law of December 6, 2011 No. 402-FZ). The organization makes its own choice.

The list of accounting registers for is a mandatory section. Types of accounting registers for accounting, 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 10/31/2000 No. 94n):

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

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 for the purpose of reflecting business transactions by making postings, and for the subsequent preparation of accounting and / or financial reporting companies. Consider how the formation of accounting registers is carried out in accordance with legal requirements.

What is required to be reflected in the accounting registers

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:

1. Title of the document.
2. The name of the compiling enterprise.
3. The date of the compilation period or the start/end date of the register.
4. Monetary meter of the accounting object with the reduction of the type of unit of measure.
5. Systematic and/or chronological grouping.
6. Official responsible person with a full name and position, as well as a signature.

Note! The answer to the question: “who signs the 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. In the case of using documents in electronic form, an EDS is used, but such an order should be provided for in the accounting policy of the enterprise.

Analytical accounting registers - sample

Forms of accounting registers are classified into synthetic and analytical, depending on the degree of data generalization. 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, samples of accounting registers and tax accounting is compiled by the chief accountant of the company, and approved directly by the head.

Examples of synthetic and analytical registers

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.

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.

What registers are used to generate financial statements

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. Directly reporting is carried out on the basis of information from the general ledger, balance sheet, journals-orders.