What are accounting registers in simple words. How to make an order for the approval of accounting registers quickly and profitably. How registers are approved and filled

Documenting is the main principle of maintaining accounting... Documents are primary and accounting, that is, those that the accountant himself creates and on the basis of which he compiles financial statements... Accounting registers are just such documents. What they are, what laws and regulations are regulated and what to look for when maintaining them, this material will tell you.

The fact that the indicator of a document in accounting is called a register is taught to novice accountants even 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 dated 06.12.2011 No. 402-FZ, as well as the Accounting Regulations (PBU) and be registered in accounting policies organizations. 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, which, in turn, allow reflecting the summary information on the accounts. Ultimately, the data obtained is used to prepare financial statements.

Types of registers

In fact, accounting registers are order journals and various cards, certificates and statements, for example, the most important one is the turnover balance ("chess"), on the basis of which the balance is compiled. Therefore, it is logical that the registers of the buh-gal-ter-sko accounting for the sub-raz-de-la-are on:

• systematic;
• chronological;
• combined (synchronistic).

The first are kept on certain accounting accounts and their example can be called just the balance sheet or the general ledger. Also, systematic documents include cards in which the accountant writes down any events of economic life. Chronological are used to register business events for a certain period of time, most often for a month. This is how most order journals are maintained. These two types of accounting registers complement each other, there is even the so-called Mendes rule:

The sum of the turnovers in the chronological registers is equal to the turnovers on the debit or credit of the 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 analytical accounting and synthetic. A striking example of the syn-the-ti-che-sky accounting documents is the same turnover-but-sal-to-vaya ve-dom. In it, the accountant records information on each syn-te-te-th-th account for a certain period about the balances at the beginning and the end of the period, as well as about -ro-tah for per-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 sheets or cards. For example, it can be accounting for materials, goods, fixed assets or settlements with counterparties. Shows what accounting registers are, an example of an analytical unified inventory card of fixed assets:

Forms

Since accounting registers in accounting are used to record information about all current operations, they can be kept in both paper and electronic form. Electronic documents can be printed as needed. For their registration, specialized accounting programs are usually used, which allow automating the process of posting information to accounts, and therefore to 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 on this issue. The main thing is to fix the used form in the accounting policy. The list of accounting registers for accounting policies in appearance can be divided into:

• books - consist of several pages stitched together, which must be numbered, laced and sealed with the signature of the person in charge and the seal of the organization, if applicable;
• cards - separate sheets for the names of accounting units (goods, counterparties, accountable persons, fixed assets, etc.), made in the form of a table and containing the most complete information about the object;
• magazines - similar to books, but contain fewer sheets and do not need to be laced;
• sheets or statements - separate documents, executed both in the form of a table and in the form of text (accounting information, for example);
• electronic media - any documents that are created using special computer programs in electronic format. They can be certified by electronic qualified signatures of authorized persons, or they can simply be ready for printing at the end of the reporting period or for verification by the Federal Tax Service.

It should be noted that individual sheets must be filed into folders, and their data is entered into special registers. A similar rule applies to cards.

Requisites and rules of maintenance

Although the legislation does not currently provide for the mandatory application of unified forms by business entities, there is a list required details, which should contain accounting documentation:

• the name of the document itself;
• the name of the organization that keeps records;
• period of document maintenance;
• the procedure for classifying accounting items;
• currency and units of measure;
• FULL NAME. and the position of the person responsible for maintenance.

All information reflected in the documentation must be certified by the signature of an authorized person who made these records. Unlike primary documents, corrections of identified errors and shortcomings are allowed in the accounting registers. To do this, you need to cross out the 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. It is not recommended to use a corrector or erase errors.

Storage order

It is necessary to store accounting documents in a specially designated room on racks or in cabinets. The shelf life is said at once in two main regulatory legal acts:

1. In article 29 "On accounting" - storage within the terms established in accordance with the rules for organizing state archival affairs, but not less than 5 years after the reporting year.
2. In pp. 8 p. 1 article 23 of the Tax Code of the Russian Federation - taxpayers are obliged to ensure the safety of accounting data and tax accounting and other data necessary for calculating and paying taxes, including accounting registers confirming the receipt of income, the implementation of expenses, as well as the payment (withholding) of taxes, unless otherwise provided by the Tax Code of the Russian Federation.

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, a longer storage period can be set for certain types of ledgers. For example, payroll records need to 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 Accounting Register Forms - 2019 can be downloaded below.

- These are carriers of accounting and economic information obtained on the basis of primary or consolidated accounting documents. They are designed to systematize and accumulate information, to reflect it on accounting accounts and in reporting. Accounting registers are special tables of a certain form, built in accordance with the economic grouping of data on the property of the organization, the sources of its formation, etc.

With the help of accounting registers,:

Accumulation and grouping of information by economic objects accounting;

Control over the safety of primary and consolidated accounting documents;

Operational analysis of the movement of property and liabilities of the organization.

When forming the accounting policy, the organization independently decides which accounting registers are advisable to use. Their choice depends on the volume of accounting work, the size of the enterprise, types of business transactions, as well as the level of mechanization of accounting.

The classification of accounting registers is carried out according to the following criteria:

1) the purpose;

4) the method of grafting;

5) the method of filling, i.e. the technical means used.

1. According to their purpose, accounting registers are divided into chronological, systematic and combined.

Chronological are accounting registers in which the facts of economic activity are recorded as they arise and are sequential, that is, in chronological order. These include: a log of business transactions, various logs for registering primary documents, sales and purchase books, registers, etc.

TO systematic include registers designed to reflect records in the system of accounting objects - accounts, orders, statements, etc. They are used to record and obtain totals for individual accounts. Systematic ledger synthetic accounting is the General Ledger.

Combined called registers that combine chronological and systematic records. In them, business transactions are recorded in time and at the same time are systematized by accounts. Such registers include, for example, magazine-ledger and etc.

Synthetic are called registers intended to summarize records on synthetic accounting accounts, for example, order journals, memorial warrants, etc. In these registers, indicators of business processes are formed in monetary terms.

Analytical registers are intended for accounting for sub-accounts and analytical accounting codes (products, suppliers, buyers, etc.).

Universal are the registers that allow you to combine analytical and synthetic accounting data in one document.

3. By form, accounting registers are divided into books, cards, free sheets (statements).

Books - these are bound sheets of paper with a certain engraving. They are mainly used for manual accounting techniques. All pages in the book should be numbered. With a large volume of the book and a significant number of objects taken into account, a table of contents is compiled for ease of use. On the cover of the book are put down: name of the register, year of use, company name and other necessary data.

Cards- these are thick sheets of paper of a small size, cut in a special way. The cards are convenient for conducting analytical accounting (by personnel numbers, nomenclature numbers of materials and finished products, etc.). When the cards are opened, they are registered in a special register, which ensures control over their safety.

The most widespread are three types of cards: account, material and multi-column.

Contract account cards are used for analytical accounting of settlements. It can be settlements with banks, with employees of the enterprise.

Material cards are intended for accounting of material values \u200b\u200band finished products in warehouses. They are filled in by financially responsible persons on the basis of primary documents for the movement of goods of a certain name.

Multi-column cards are used to record the costs of manufacturing products, performing work, and providing services.

Vedomosti - these are separate unbound sheets of a certain graph. They are used to register and accumulate homogeneous accounting information, for example, the payroll contains only information related to the remuneration of employees.

Different industries use a variety of statements reflecting specific business transactions. For example, in agricultural enterprises, the register of the movement of grain and other products (form SP-11), the register of the movement of milk (form SP-23), etc. are widely used.

4. By the method of graphing, paper registers are divided into single-position, two-position, multi-position, linear, chess, etc.

In single-position (one-sided) registers, columns for reflecting business transactions, for example, income and expense, are located on one side. One-sided registers are various cards for accounting for material values.

Two-position (double-sided) registers are called in which columns for reflecting business transactions are located on different sides of an expanded sheet, usually the debit part is on the left side of the sheet, and the credit part is on the right.

Multi-positionregisters are called in which one side contains several columns, the data is recorded in detail.

Chess registers are grafted into cells resembling a chessboard. Entries are made at the intersection of columns and lines, so the entry goes through debit and credit at the same time.

In linear registers homogeneous information is written in one line, that is, in one line.

5. According to the method of filling, accounting registers are subdivided into those filled in manually, using typewriters and using computer printing devices.

The practical part.

2. What are the analytical accounting registers for?

Any operations performed by the company must be confirmed by the primary. It is from it that all the data necessary for accounting is extracted. They are registered and distributed in various accounts. For accounting, they are recorded in accounting registers. The latter are subdivided into many varieties. Their classification is performed on different grounds.

Classification

Accounting registers 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 based on the accounts on which it is posted. The data from these two tables are related. There are also forms in which a generalized and systematic recording is performed. They will be combined. For example, such a table is considered "Journal-Main".
• For work with information. On this basis, tables are divided into integrated and differentiated. On the first, the data is integrated, and on the second, it is split.
• By sight. The shape of the tables can be completely different. For example, these are cards, books. The former are tabular forms, the latter are bound document with lacing. A blank sheet is a table placed on the form. This is a cross between a card and a book. Each of the forms is subject to special storage. For example, cards are placed in filing cabinets, and loose sheets in folders. For these forms, it is necessary to create registers. They are needed to prevent theft and substitution. If the document is lost, it is easy to recover from the registry data.
• By content. There are synthetic and analytical tables. In the first option, information is recorded in a generalized form in monetary terms. The data is entered based on synthetic accounts. The generalized register is the General Ledger. In analytical registers, data are recorded on accounts with the appropriate name. That is, detailed information is displayed. Most companies use complex forms that combine two types of accounting (general and detailed).

Let's take a closer look at the classification of tables depending on their type:

• Contract Accounts Receivable. 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 keep track of the values \u200b\u200bthat are in the company. They have these columns: income, spending and balance. They are categorized into columns. The document contains a stock standard that allows you to determine the discrepancy between the real amount of funds that the company has with the required amount.
• Multi-columnar. Needed for accounting of operations performed in the company.

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

Illegal adjustments cannot be made to the registers. The system must be protected from unauthorized fixes. If you need to correct a previously introduced error, a special procedure is initiated. It is necessary to justify the correction, as well as to certify it with a signature. The date of the correction must also be recorded. The relevant rules are stipulated by 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.

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 dated December 6, 2011. These 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 fit into a binding. The final sheet contains the number of pages in the book. On the same sheet the chief accountant and the head put their signatures. The establishment's stamp is affixed. Books become relevant when there are few accounting objects. All actions taken by the company are recorded in the cash book. The General Ledger summarizes the movement of all accounting items.
• Cards. These are papers presented in the form of a table. They have a number of advantages. They are simply sorted. They are visual and easy to use. Exists different types cards. The contractual documents are one-sided. They are needed to account for transactions with legal entities and individuals. Inventory forms are needed to record values. This form has a "Balance" column. Multi-column forms are needed to account for expenses for the release of goods, the execution of work. The cards are placed in boxes specially organized for this. The set of documents under consideration is called a card index. 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 placed in these documents. Free sheets, for example, are statements. The main function of such documents is the generalization of homogeneous information. For example, the papers can summarize information about the depreciation of funds.
• Machine media. All information is placed on a magnetic medium. For example, it can be magnetic tapes, disks, floppy disks. If the information is located on a machine carrier, it is imperative to create paper copies of documents.

Typically, a 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 accounting registration technique. If information is entered into a table based on documentation, it will be referred to as a posting transaction.

Writing can be done by these methods:

• Linear positional principle. In this variant, the turnover on debit and credit forms a single line. This is a convenient method for keeping track 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 performed action is fixed in one step for both debit and credit. This method is clear. 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.

Is it necessary to establish a system for collecting, registering and transmitting data on the organization's business operations, its property and obligations? This will require information on the movement of funds, values \u200b\u200band legal relations, expressed in monetary units and presented in a form that complies with the legislation.

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The information obtained is subject to classification and storage in various registers, journals, statements.

What is it in simple terms?

Thus, you can get a summary of groups of objects, for example:

• suppliers;
• buyers;
• types of contracts;
• product categories.

These data are used to compile an internal system of indicators that characterize the results of the company's activities, and to maintain records in a special way that allows for the separation of incoming information according to certain criteria.

What are they regulated by?

Article 10 of Law 402-FZ establishes the mandatory recording of information obtained from primary securities in accounting documents:

• Commercial enterprises are allowed to independently develop the forms of such registers.
• Public sector institutions should use the forms from Annexes to.
• Organizations using the simplified tax system, according to, can adopt a simplified register system.
• Small businesses have the right not to use them at all, reflecting all transactions in the business accounting journal, in which information on the availability of property is consistently entered and money on a specific date.

The composition of the register is stated in Part 4 of Art. 10 of act 402-FZ.

Mistakes in the design of such a form can affect the size tax base.

To summarize, clarify the correctness of the entries on the accounts and draw up the balance sheet, at the end of the month the collected information is added to the general ledger.

Since enterprises independently develop register forms, the decision on maintaining a document that allows summarizing available data remains at the discretion of the organization's management.

By the nature of the tasks being implemented, the registers are divided into:

• chronological, reflecting information in the order of receipt;
• systematic, allowing to group homogeneous operations;
• combined, combining the two previous formats.

What documents look like and what?

Accounting ledgers are tables for grouping and summing records. Forms are classified according to their appearance.

Among them are:

• a book consisting of a bound set of sheets, each of which is lined up into columns of a certain type and includes the necessary details;
• a checking account card intended for accounting of transactions with debtors, creditors, employees to whom cash has been issued for certain purposes;
• a material card containing lines of income, expense, balance of material assets for summing up quantitatively sum totals;
• a multi-column card divided into several columns;
• loose sheets - large size forms.

Checklist for accounting policies

The list of registers used to record business transactions is a mandatory section of the document that defines the totality of accounting and reporting methods. Sample forms are included in the annex.

Missing forms are not allowed to be used. For unforeseen situations, as a rule, it is possible to approve additional forms by order of the head.

• simple - excluding the use of registers;
• complete, allowing the use of elements intended for the classification and storage of primary information.

If the second of the above options is chosen, in order to record the facts of economic life, it will be necessary to fill out the set of accounting sheets shown in the table:

Summary

To systematize the data contained in the registers, the reporting interval and the date of summing up are established. Generalization of information is made in the Chess sheet 9MP.

In this form, a special section is allocated to each account and sub-account, which contains information on debit and credit. It is convenient to use the form with a small nomenclature.

On the basis of 9MP, you can display the balances at the end of the interval under consideration and fill in the balance sheet - the difference between receipts and costs in a certain period for each synthetic account.

VAT

The primary document for VAT accounting is the invoice. Therefore, you can accept sales and purchase books as a register. The latter reflects the incoming documents that allow you to get a deduction for the amount of input VAT.

Fixed asset accounting

There is no unified register form, therefore accountants independently develop the necessary forms.

The most commonly used journal-order 13, generated using a specialized computer program.

Primary

These are documents that are used to confirm business transactions. Forms are developed by the organization and fixed in the accounting policy.

As instructed by the Ministry of Finance of the Russian Federation, mandatory forms are required when filling out:

• cash documents;
• bill of lading.

The circle of persons who have the right to certify such a paper with a signature is determined by the head of the company.

Analytical

Such registers contain the main attributes of the operation and its brief description. They can be built on one account using the principle of the balance sheet.

Mandatory

The organization determines the composition of the systematizing forms in the accounting policy at its discretion. First of all, these indicators are necessary for accounting and reporting.

However, they are used to determine the tax base and make decisions regarding the activities of the enterprise.

By checkout

In accordance with the Order of the Ministry of Finance 94n, data on cash flows are summed up on account 50. The information is reflected in the journal-order 1.

By wages

To identify the turnovers on the credit of the accounts used for settlements with employees, the journal-order 10 is used.

Budgetary institution

For government agencies, the forms of accounting registers are unified and regulated by Order of the Ministry of Finance of the Russian Federation 52N of 03/30/2015. The list includes fifty-one documents.

For example:

• inventory card;
• book of accounting of material values;
• turnover sheet;
• main book;
• commitment log.

Settlements with accountable persons

When a target advance is issued to an employee, the data is entered into the journal order 7.

The registry provides one system records. In this case, analytical accounting is carried out in a positional way.

Each line reflects:

• the amount of money issued;
• expenses justified by the written communication provided;
• the amount of the return of unused funds;
• reimbursed overruns.

Thus, all transactions for one report are reflected in one line.

How to approve?

To justify the use of a certain type of register, you will need to add the following information to the accounting policy:

• filling format;
• structure of the form;
• the possibility of using computer technology to prepare the register.

The changes come into effect in accordance with the directive of the head of the company.

Order (sample)

The order approving the accounting policy usually contains the information listed below:

• document's name;
• date and number;
• types of company activities;
• owned assets;
• the ability to carry out transactions with currency and securities;
• uncovered loans;
• lending to employees and third-party organizations;
• budgetary subsidies;
• separate divisions;
• the right to a simplified way of keeping records;
• regulatory rationale (links to tax code, law 402-FZ, PBU 1/2008, order of the Ministry of Finance 106n);
• the essence of the order (for example, to approve the new edition of the accounting policy);
• the beginning of the document;
• appointment of a person responsible for the execution of the order;
• manager's signature.

Requisites and rules of maintenance

The concept of which documents are classified as accounting registers and what is included in them is established by law 402-FZ.

What do you want to reflect?

Information about the fait accompli of the company's economic life is subject to entry:

• name of the form;
• date of preparation;
• the name of the subject;
• the essence of the operation;
• monetary dimension;
• Name and position of the person in charge.

Required details

The attributes that must be specified when compiling the register are established by regulatory enactments:

• table header;
• name of the compiling organization;
• the period for which information is entered;
• accounts of accounting objects;
• financial equivalent of items with indication of units of measurement;
• details of persons authorized to maintain the register.

When are recordings made?

Filling in the register must be carried out in the process of accomplishing the fact of the company's economic life or immediately after its completion.

Compilation procedure

The filling method is regulated by Article 10 of Law 402-FZ:

• corrections can be made by an entity authorized to maintain the register;
• the presence of units of measurement and decoding of the signature is mandatory;
• the structure of the form is established by the head of the company;
• it is not allowed to add information about imaginary objects and facts of economic activity.

How can they be conducted?

Documents can be recorded on paper or electronic media.

Who is signing?

The form is certified by persons appointed by the head.

The correctness of the reflection of business transactions

Information about each event must be entered sequentially, starting from the earliest one, and systematized according to accounting positions designed to fix the movement of each homogeneous group in monetary terms.

Formation in 1C: Accounting

To prepare the main registers, you can use standard reports:

• turnover balance sheet;
• chess list;
• account turnover;
• account analysis;
• account card;
• subconto analysis;
• collective transactions;
• main book.

Protection, modification and correction of errors

Adjustments must be made before closing the current month's transactions.

There are several ways of editing:

• the corrective procedure is applied if the inaccuracy did not affect the correspondence of the accounts and did not affect the accounts;
• storno is used when another account is specified instead of one;
• the additional posting method is referred to if the transaction amount has been understated.

Procedure and storage period

In accordance with the norms of 402-FZ and the rules for organizing archiving, the accounting registers should be stored for five years after the reporting interval.

Documents are required to provide protection against corruption of the data they contain and complete loss.

Closing for the reporting period

The procedure for separating information about the facts of economic life related to different intervals is drawn up in a separate administrative act or prescribed in the accounting policy.

In addition, it is necessary to check the procedure for submitting documents to the archive:

• stitching;
• tracking data reliability;
• availability of appropriate sanctions;
• drawing up a consolidated register.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.

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

Accounting registers

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

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

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

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

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

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