The accounting registers used. Accounting registers. What needs to be reflected

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

Accounting registers in accounting: what is it

The accounting register is a document, the information in which is given in the form of a table of the officially fixed form.

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

All information comes from primary and consolidated 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 are then recorded in the report, which is the result of work for a certain reporting period.

Accounting registers are regulated by Federal Law No. 402. All their varieties are fixed in it. It should be noted that not all of them are required for use in professional activities. At the same time, there are exceptions in the form of such documents, which are necessary for the establishment of various departments.

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

Accounting register separation criteria

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

By designation, there are:

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

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

• Book. A register is a document that has columns. Also, it must be necessarily 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 out in the forms. Its main difference from the card is that after the description of all the required information, the free sheets, after all the preparation, are transferred for binding or stitching;
• Machine media. Such documents are not paper, but electronic version. They are necessary in order to draw up the order of 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 you lost one of the cards, you could find the missing one.

Also, many experienced accountants focus on the appearance of cards:

• Contract Accounts Receivable. Such a document has only the main side. His columns "Debit" and "Credit" are located next to each other. Thus, any specialist can easily trace the state of the organization's economic calculations;
• Inventory. This type of cards is necessary for accounting for the material assets of the company. Therefore, specialists are obliged to enter the "Balance" column into it, it is necessary to reflect the residual funds of any property. In addition to this column, there are two more: "Income" and "Expenditure". Each of them needs to be divided into two columns, namely: "Quantity" and "Amount". The heading of the card represents the stock standard so that a specialist can understand how much the company has;
• Multi-columnar. Such cards are required to register business transactions that are carried out 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 collection of chronological and systematic information. An example of such documentation is logs.

Approval of registers: order

Before starting 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 register forms accounting;
• After that, the documents must be presented to the head of the organization so that he can approve them;
• Then the chief accountant develops an order in the form of a table, where the basic necessary data is written:

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

An order for maintaining the accounting register is necessary, as it may be required by employees of the Tax Service during the audit.

Accounting registers

• Fixed asset accounting cards or group accounting of fixed assets;
• The statements can be circulating, according to the turnover of non-financial assets, accumulative, according to the arrival and consumption of food;
• General ledger, book of accounting of various property of the enterprise;
• The journal of transactions 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 version... At the same time, it must have a digital signature of the head and chief accountant.

perform the functions necessary for any company: fixing, grouping, storing information about business facts. The number of items is quite large, which is explained by the peculiarities of accounting for various objects and facts of economic activity when doing business.

Categories of ledgers and forms

Accounting registers act as a basic tool for summarizing data from primary documentationused in the future to make entries to the corresponding accounts and to generate indicators of financial statements. Making entries in accounting registers, the specialist not only carries out the processing of the primary documentation, but also analyzes the content of the business transactions they confirm for the legality and correctness of the display of actual events.

Depending on the method of data capture accounting registers classified:

• systematic - they allow you to collect information in relation to accounting accounts, such as, in particular, include the general ledger;
• chronological - intended for continuous recording of data in the order of receipt of documents without breakdown by areas of accounting, these include various magazines and books;
• combined - combine the ability to group data in chronological order, these include order journals and statements.

Depending on the order of the data for accounting registersthe following breakdown is provided:

• filled on one or two sides of the sheet;
• chess sheets - with data located in tables at the intersection of rows (by account debit) and columns (by account credit).

By the nature and method of generalizing information, the following is distinguished list of ledgers:

• Analytical - serve to accumulate analytical information on the accounts of the company's synthetic accounting, with their help, the movement of material assets, the timeliness of settlements with partners, etc. are monitored.
• Synthetic - allow you to get the final, final, not detailed data on the amounts collected on the accounts. These include the main book.
• Combining the functions of the above types of registers, they are characteristic of the journal-order accounting system.

If you evaluate the appearance accounting ledgers, then among them are:

• Card blanks are sheets with blank tables printed on them, these include checking accounts, multi-column and inventory, for example, a card for accounting for fixed assets.
• Magazines, books - bound, loose-leaf sheets in hard or paperback, on which, as a rule, the title and the period for filling out the register are indicated. Pages like accounting registers are numbered, laced up and fastened on the last sheet, where the chief accountant's signature is put.
• Large format sheets - resemble enlarged cards, these include accounting statements and some order magazines.
• Automated printed registers are created using specialized electronic accounting databases, based on the information accumulated in them.

List of the most commonly used registers

At the moment, most of the unified forms of accounting registers are optional. This is confirmed by the information disseminated by the Ministry of Finance of the Russian Federation dated 04.12.2012 No. PZ-10/2012 in connection with the entry into force of amendments to the Law "On Accounting" dated 06.12.2011 No. 402-FZ. However, this rule does not apply to individual forms introduced by specially authorized bodies. The only requirement for registers was the presence of a list of mandatory details in the forms developed by companies.

The registers, books, cards put into effect within the company must certainly be mentioned in the accounting policy of the company, and those forms that will be used by the chief accountant and his subordinates must be in mandatory be approved by the head of the organization. Companies, the source of funding of which is the state budget, as well as the main shareholder of which is the state, are obliged to use the forms in accordance with the order of the Ministry of Finance of the Russian Federation No. 52n dated 30.03.2015. Commercial organizations, in turn, quite often create their own forms based on the forms from the order.

To illustrate what was written above, we provide an approximate excerpt from the specified order:

How to draw up a register approval order - sample

To confirm the legality of the application of the forms, a order for approval of accounting registerscompanies. The main developer of forms and sample ledgers the chief accountant of the company acts, and the head of the organization approves them.

This administrative document will be required by the controllers from the Federal Tax Service during the audit. Based on those specified in the order types of accounting registersreviewers will request forms of interest. Although today most of the accounting processes are carried out using electronic databases, in paragraph 6 of Art. 10 of Law No. 402-FZ contains a clear indication of the need to store registers in printed and signed form or in digital format with the obligatory presence of a digital signature. Based on this, the forms requested by the tax authorities will have to be formed in paper form or in electronic format, but with the indispensable presence of a signature.

In most cases, the specific name of the register is indicated for each account. For this, special tables are created, which indicate the account, the name of the form and the person who is responsible for its regular design. An example is the following version of such a table.

An example of fixing accounting registers in an order for an organization or accounting policy

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The presence of registers that provide a comprehensive accounting of property and liabilities is mandatory for the full functioning of the accounting of any organization. Without them, it will be impossible to prepare the final financial statements for all interested users. Also, this information is used to provide statistical data, management accounting and current analysis of the company's performance.

Companies that do not belong to the public and budget sector are allowed to develop their own forms of such documents. They must be approved by the head of the organization and they must contain all the mandatory details from the list established by law. State-owned companies are obliged to use unified forms approved by the RF Ministry of Finance for these purposes. In most cases, the latter serve as the basis for private companies to create their own accounting forms.

For accounting and registration of business transactions, enterprises use accounting registers of various forms, content, method of displaying and piling up information. The composition of the accounting registers that are maintained at a particular enterprise depends on the form of accounting adopted at the enterprise.

The word "register" in accounting means 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 acquire probative value when using their indicators to analyze the economic activities of an enterprise, when monitoring the state of funds and when identifying business results.

Accounting registers are data carriers of a certain form, built in accordance with the economic grouping of information about assets, capital and the obligation of an economic entity.

They serve to display business transactions on accounting accounts.

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.

IN systematic accounting registers are displayed in a certain sequence with a certain grouping operations homogeneous in terms of economic content (filling in data in the cash book within a day). Systematic books are usually called The main ones.

Combinable called registers in which records are made simultaneously in chronological and systematic order (logs, orders, statements). The books of the summary record are usually called balance-turnovers or statements-turnovers.

Synthetic accounting registers - these are the registers in which accounting is kept on synthetic accounts.

Analytical accounting registers - these are the registers in which accounting is kept on analytical accounts. Data is submitted to analytical accounting registers in physical, labor and monetary terms. Analytical filing is a segregated detailed log of changes that occur to any particular 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.

Ledgers— these are sheets of paper specially graphed, in which they display data on the availability of economic assets, sources of their formation and economic processes for synthetic and analytical accounts. For example, a 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 of 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 the registration of household assets (inventory cards for accounting for fixed assets, inventory cards for materials, etc.). Save cards in filing cabinets. When the 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 magazine. The registered cards are handed over to the financially responsible person against receipt. Cards are widely used for analytical accounting of the company's inventory.

Summary sheets (statements) - these are separate tables of various formats with special graphing (order magazines, memorial warrants, turnover sheets, etc.). They are used for both synthetic and analytical accounting. Entries in separate statements are made on the basis of data from primary documents.

At the end of the reporting period (month, year) and drawing up a balance sheet, books, cards and individual information are closed by calculating the totals for each account and recording the amount of the balance.

IN unilateral accounting registers provide data on a business transaction, the amount of which is recorded by debit or credit of the corresponding account. An example of a one-way ledger is a cash book.

Bilateral accounting registers consist of two parts: in one part they give data on debit turnovers on the account, and in the second - on credit turnovers on this account (inventory card of materials).

Multigraphic accounting registers are registers in which one of the columns (most often debit) is divided into several. The General Ledger belongs to this type of accounting registers.

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 the row of the table, which correspond to the debit and credit turnover on the corresponding accounts.

The primary documents received by the accounting department must be checked both in form (completeness and correctness of primary documents, filling in details) and in content (legality of documented operations, logical linkage of individual indicators). Then the registration and economic grouping of their data are carried out in the system of synthetic and analytical accounts of accounting. For this purpose, information on the balances of property, economic assets and the sources of their formation, as well as data on economic transactions from the corresponding primary or consolidated documents are recorded in accounting registers.

- these are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. They serve to reflect business transactions in the accounting accounts.

All available registers can be subdivided according to three criteria: purpose, data generalization, appearance.

By appointment accounting registers can be divided into chronological, systematic and combined synchronistic. Chronological registers include registers in which the facts of economic life are recorded as they arise without any other systematization (registration logs, registers, etc.). In systematic registers, an entry is made in the context of grouping characteristics - accounts. The entries in the chronological and systematic registers must complement each other, as a result of which the sum of the turnovers of the chronological registers is always equal to the sum of the debit or credit turnovers of the systematic registers. If both chronological and systematic entries are made in the water register, then such a register will be combined (synchronic). The most typical example of such a register is Magazine-Main.

By data compilation registers are divided into integrated and differentiated. Each register can be viewed inductively - from particular to general, i.e. from primary documents to reporting, and / or deductively - from general to specific, i.e. from reporting to primary documents. In the first case, there is data integration, in the second, their differentiation.

In appearance all accounting registers are in the form of a book, card, free sheet or machine medium.

A book is a ledger, bound in a certain way, bound, laced and signed by the chief accountant.

A card is a form printed in the form of a table.

A blank sheet is a table placed on the form to be stitched. Free sheets are a compromise between books and cards. Loose sheets are the same cards, but printed on thin paper, their size is larger than the size of the cards. If cards are stored in file cabinets, then loose sheets are stored and stitched in folders. For cards and free sheets, it is necessary to maintain registers (lists of open cards and free sheets).

The main point of the register is that their presence does not allow replacing cards, and in case of losing any of them, it is always easy to establish which card is missing.

The appearance of cards used in practice can be different, but the most common are three types: checking accounts, inventory cards and multi-column cards.

Contract accounts the cards have a one-sided form, since the columns "Debit" and "Credit" are placed side by side, the presence of two parallel columns allows you to clearly see the state of the company's payments.

Inventory cards are used to record material values. In this regard, a new column "Balance" is introduced, which reflects the balance of funds of this type of value after the registration of the fact of economic life, thus, in each account there are three columns: income, expense and balance. Each column is divided into two columns: quantity, amount. In the title of the card, the limit (standard) of the stock is put down; the presence of a standard makes it easy to find out whether the enterprise does not have these funds more than it needs, and if less, then to what extent.

Multicolumn the cards are designed to record the facts of economic life with the allocation of their components in the columns. In particular, in cases where one fact is reflected in complex amounts, i.e. fixed, for example, the payment of various expenses of the enterprise.

Machine media differ technically and place data not on paper, but, as a rule, on magnetic media, its features dictate the order of arrangement of accounting information.

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction in accordance with Art. 10 of the Federal Law "On Accounting".

Types of accounting registers in accounting

Therefore, further we will dwell only on the characteristics of such an element as choice of accounting form as a set of information carriers used (accounting registers) and an adequate reflection of the accounting process in them.

Accounting registers are used to systematize and accumulate accounting information contained in the primary accounting documents accepted for accounting and to be reflected in the accounting accounts of the FHZ.

These are tables of a special form designed for accounts based on primary documents. The practice of organizing accounting is based on a combination of various accounting registers. IN Federal law "On accounting" provides a list of possible types of accounting registers in the form of paper and machine information carriers, the use of which in organizations is determined by the volume and specifics of the objects taken into account, the mass of business transactions, the method of registering and processing information, etc.

To understand the essence of accounting registers, it is customary to classify them according to certain criteria, the main of which are appearance. content and nature of records.

In appearance, the accounting registers are accounting books, cards, free sheets, computer media.

Ledgers

Accounting books - these are tables arranged in a certain way to register the facts of economic life (business transactions), depending on the specifics of objects of accounting supervision, which must be numbered, laced, enclosed in a separate binding; on the back of the last page the number of pages in the book is indicated, then the signatures of the chief accountant and the head and the seal of the organization are affixed. Books, as a rule, are used as accounting registers when the list of objects taken into account in the organization is insignificant. However, for some accounting objects (for example, cash transactions), all organizations keep records of registration of transactions in books (cash book). Generalization of the movement of all accounting objects is kept in the General Ledger.

Cards

Cards - these are forms printed in the form of a table. Cards can be easily sorted, they are clearer, more convenient, more accessible to use than books. The appearance of cards can be different, but the most common are three types: checking accounts, inventory, multi-column.

Contract account cards are one-sided in that the debit and credit columns are placed side by side. Such cards are used to record settlements with legal and individuals... The presence of parallel columns of debit and credit allows you to clearly see the status of payments, i.e. who owes whom, for what and how much.

Inventory cards used to account for material values. In such cards, the column "Balance" is entered, which indicates the remainder of this type of valuables after the registration of the fact of economic life (business transaction), according to the income and expense of this type of valuables. These cards must contain three columns: income, expense and balance. Moreover, each column is divided into two columns: quantity and amount. For accounting of materials, raw materials, etc. in such cards, the limit (standard) of the stock is indicated, which allows control over the provision of the organization with these values \u200b\u200bfor smooth operation.

Multi-column cards are intended for accounting of production costs in the line-by-line breakdown (by items of calculation) related to the release of products, performance of works and services. The totality of data on these items allows you to calculate the cost of specific types of products (works, services), since these cards are kept for each type of product, work performed, services.

Throughout the reporting year, cards are stored in special boxes. The set of cards that are homogeneous in purpose is called file cabinet. Cards in the card index are arranged by account numbers, alphabet, stock numbers and other characteristics. The use of special separators and indicators (metal plates with the designation of letters of the alphabet, designations of accounts, etc.) makes it easier to find them quickly. Cards are mainly used for registration with analytical accounts. In order to ensure the safety of the cards, they are registered in special registers, where they are assigned serial numbers. This makes it possible to check their presence and thereby exercise control over their safety.

Free sheets

Free sheets, just like cards, they are forms with printed tables, but larger in size and volume of information reflected in them. In accounting practice, these are mainly different statements. Such accounting registers are used to generalize homogeneous information, for example, depreciation of fixed assets, a list of shipment (release) of products, etc. In order to control the safety of these types of accounting registers, they are stored in separate folders. The use of cards and free sheets as accounting registers provides great opportunities for the division of labor of accounting workers and filling them with computer technology.

Machine media

Machine media how accounting registers place data not on paper, but on magnetic media (magnetic tapes, magnetic disks, floppy disks, etc.). The features of computer storage media dictate the order of its arrangement. When using machine media as accounting registers, the organization is obliged to make copies of such registers on paper (as well as primary documents), including at the request of the bodies exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

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

Chronological are called accounting registers, in which information about business transactions is recorded in a sequential order of receipt and processing of primary documents. No grouping of the recorded data in these registers is performed. Examples of chronological registers are the transaction log, the sales ledger, and the purchase ledger, where invoices are recorded for shipped products and purchased values, respectively.

Systematic They call accounting registers in which the registration of business transactions is grouped according to certain (established) criteria, for example, the grouping of information directly by synthetic and analytical accounts. Examples of such registers are the balance sheet of materials in the warehouse (balance sheet), the General Ledger, which summarizes the totals for all synthetic accounts.

Entries in chronological and systematic accounting registers must complement each other, as a result of which the sum of the turnovers of the chronological registers is always equal to the sum of the debit or credit turnovers of the systematic accounting registers (the so-called Mendes rule):

If chronological and systematic entries are made in one register, then such a register will be called combined. Typical examples such register are "Journal-Main", many magazines-warrants. The use of combined ledgers makes the accounts more descriptive, and the number of accounts is also reduced.

Synthetic called the registers in which all transactions are reflected in a generalized form in the monetary meter. Information on business transactions in these accounting registers is reflected in the context of synthetic accounts. An example of such a ledger is Gchavnaya ledger.

Analytical called accounting registers, in which information is reflected in separate analytical accounts, detailing the content of the records of one or another synthetic account. Records in analytical registers should be more detailed than records in synthetic registers: an explanatory text is given and along with the value ones, natural or labor gauges, if necessary, are indicated.

Nowadays, complex accounting registers combining synthetic and analytical accounting, as well as chronological and systematic records. They are used, for example, with a journal-order form of accounting. The combination of synthetic and analytical accounting provides automatic matching of the totals for synthetic and analytical accounts and frees you from the need to draw up turnover sheets for data reconciliation.

For the formation of reliable and timely information about the activities of the enterprise and its provision to users, the technique of registration is important. The recording of business transactions in the relevant accounting registers on the basis of documents is called posting transactions. These entries are made on a quotation basis (that is, an indication of the debit and credit account for the business transaction).

In order to exclude repeated registration of information in the accounting register for the same document, a corresponding mark is made on the documents about posting the transaction in the form of a sign. " Often the page of the accounting register is indicated on the document, where the record of the submitted business transaction, drawn up by this document, is made. Marking the posting documents for transactions is also important for the subsequent verification of the correctness of the entries.

In the practice of accounting, various methods of accounting entries in accounting registers are used. Records in accounting registers are simple and copied. Copying of records is used in cases when it is necessary to have an imprint or a copy of the record.

Entries to accounting registers can be carried out by linear positional and chess methods.

The essence linear positional notation consists in the fact that debit and credit turnovers are reflected in one line, which is especially convenient for keeping records of various kinds of calculations. The use of this method of accounting ensures the monitoring of the timely repayment of receivables and payables.

The advantage of using linear-positional notation is that, as a rule, synthetic and analytical accounting are combined in accounting registers. This simplifies the accounting technique and increases its reliability.

Chess principle the entry in the accounting registers is that the amount of the business transaction on the debit and credit of the corresponding accounts is reflected in the accounting register at one time. With this method of registration of credentials, the visibility increases and the internal content of the correspondence of the accounts is revealed. This recording order is used in the construction of many registers (order journals) in the journal-order form of accounting.

The information necessary for reflection on the accounting accounts contained in the primary documents accepted for accounting is necessarily accumulated and systematized. Accounting information is recorded either manually or using automation tools. For this purpose, accounting registers are used - tables of a special form designed for registering business transactions, one of the most important means of accounting. The content of documents in them is grouped according to homogeneous characteristics in the context of established accounting indicators. The recording of business transactions in accounting registers is used for the day-to-day management of the financial and economic activities of the organization and for the preparation of financial statements.

Forms of accounting registers are developed and recommended by the Ministry of Finance of the Russian Federation, bodies that are granted the right to regulate accounting by federal legislation, as well as organizations, subject to their observance of general methodological principles of accounting.

Business transactions are reflected in the accounting registers in chronological order. They are grouped under the respective accounting accounts. The persons who compiled and signed the accounting registers are responsible for the correctness of the data reflected. The content of accounting registers and internal accounting records is a trade secret. Reviewing auditors and others who have received financial statements or other documentation are required to keep trade secrets.

The Law "On Accounting" establishes a list of mandatory details for accounting registers:

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

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

Forms of accounting registers must be approved by the head of the economic entity on the proposal of the official who is entrusted with accounting.

Corrections in the accounting register are not allowed that are not authorized by the persons responsible for maintaining the specified register; any correction must contain the date of the correction, as well as the signatures of the persons responsible for maintaining this register, indicating their names and initials.

Classification of accounting registers

Accounting registers are classified according to their appearance, nature of accounting records, content, form of graphing, filling methods.

In appearance, accounting registers are divided into accounting books, cards and free sheets.

Ledgers are stitched tables (sheets of paper) and are usually bound. All pages in the ledger are numbered, and at the end is signed by the chief accountant and the total number of numbered pages is indicated.

If the book is a chronological register, entries are made in it sequentially, without skipping pages. In books that serve as systematic registers, a separate page or a certain number of pages is opened for each synthetic or analytical account, depending on the expected volume of records.

Such books should have a table of contents. All organizations are required to keep in the book (cash) detailed accounting of transactions on the "Cashier" account.

Sometimes books are used for item-by-item accounting of fixed assets. Operations of the same content are grouped on synthetic accounts. For example, a general ledger.

The use of books is often impractical, since it complicates the use of computer technology, therefore, cards and free sheets are used.

Cards are separate sheets, cut for accounting purposes, made of paper or cardboard of a standard size, which makes it possible to store them in special lockable boxes. A collection of cards for a homogeneous purpose is called a card index. Cards (a set of cards) are divided into the necessary sections by cardboard dividers, to which metal indicators (indicators) are attached

different colors and sizes, indicating the code, account name and other necessary designations, which ensures that the required card can be found quickly in the file cabinet.

Each card file is assigned to a specific accountant who is responsible for the safety of cards and the correctness of the entries made in them. Outside working hours, the card file is locked with a key. Each newly completed card is registered in a special register, where it is assigned a serial number, allowing you to check the availability of all cards at any time.

The use of cards promotes the introduction of mechanized accounting tools. They are very handy for copying records and all sorts of groupings of credentials. The disadvantage of card registers is that, if desired, they can be easily removed from the card index and replaced with others.

Loss of cards is also possible. Systematic check of cards using the registry allows you to timely detect their loss. The most common are three types of cards: checking accounts (have columns for debit and credit); material (have columns of income, expense and balance of material assets with an indication of the price, quantity and amount); multi-column, consisting of several columns.

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

In chronological registers, accounting documents are recorded in the order of their receipt without posting to accounts. Chronological entry is made in special registration journals or registers, its purpose is to ensure control over the safety of documents received by the accounting department, and the correctness of the entry in them. To a certain extent, the purpose of the chronological register is carried out by the journal of acceptance of documents and registration of check numbers, which are kept at machine counting stations in order to register documents received for processing. This journal records the date of receipt of documents at the machine counting station, their number and amount for a group (pack) of homogeneous documents. It contains the customer's receipt of receipt of documents after their processing at the machine counting station. Chronological registration is also used for making inquiries (for example, a register book, a cash book, a register of incoming goods, recording inventory cards for fixed assets).

In systematic registers, business transactions of a similar economic content are grouped into synthetic and analytical accounts. An example is the cost accounting registers for costing objects, for object accounting for fixed assets, etc. The systematic register of synthetic accounting is the general ledger, i.e. the main ledger, in which the totals for all accounts are concentrated.

Combined registers combine chronological and systematic records. An example is the journal-main book, as well as most of the order-journals and statements.

Synthetic accounting registers are opened for maintaining synthetic accounts (without explanatory text, indicating only the date, number and amount of the accounting entry). Sometimes a short explanatory text is provided (for example, the register of accounting documents, the general ledger and the "journal-main" book). Entries in synthetic accounting registers are usually made not according to individual documents, but according to a set of homogeneous documents, previously grouped.

In analytical registers, each individual operation is recorded with the required completeness, and in terms of material values \u200b\u200b- in natural and monetary terms. In contrast to synthetic registers, explanatory text is often given here, revealing the content of operations. Analytical accounting registers lead to the development of a synthetic account.

In terms of structure, analytical registers are divided into one-sided, two-sided, multigraphic, linear and chess.

One-sided registers are various cards for accounting of material values, settlements and other operations. They combine separate columns of debit and credit records. Accounting is carried out on one sheet in cash, in kind or simultaneously in both measures. One-way registers are used in synthetic and analytical accounting and have the following form:

An example of a one-way ledger is a cash book.

Bilateral ledgers are mainly used for bookkeeping. The account is opened on two open pages of the book (on the left page - debit, on the right - credit). Bilateral registers are used in synthetic and analytical accounting only when it is done manually. They have a place to write the text of the operations. The double-sided register has the following form:

Multiple registers are used to reflect additional indicators within analytical accounting. In particular, the accounting of the movement of materials is reflected in the organization as a whole, as well as in the context of individual materially responsible persons, the costs of the organization, divisions and in the context of cost items are recorded, etc.

Linear registers are a kind of polygraph registers. Here, each analytical account is reflected only on one line, making it possible to divide the synthetic account into an unlimited number of analytical accounts, which is impossible with vertical graphing. For example, in the journal-order for the credit of account 71, each advance issued to the accountable person, and all payments on the advance, are reflected on a separate line.

Chess registers. In registers of this type, you can limit yourself to recording only credit (or only debit) turnovers with a grouping by corresponding accounts, which allows by double entry in one working step, reflect the operations of both debit and credit of accounts. This construction of accounting registers is used in the journal-order form of accounting. An example would be a general ledger, where each amount is recorded at the intersection of a row and a column.

Requirements for maintaining accounting registers

Business transactions should be reflected in the accounting registers in chronological order and grouped according to their respective accounts. The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who compiled and signed them.

When stored, accounting registers must be protected from unauthorized corrections. The content of accounting registers and internal accounting reports is a trade secret, and in cases stipulated by the legislation of the Russian Federation, a state secret. Persons who have gained access to the information contained in the financial statements are obliged to keep commercial and state secrets. For its disclosure, they bear responsibility established by the legislation of the Russian Federation.

Entries in the accounting registers are made with ink or a ballpoint pen (in cases where it is necessary to have several copies, copies are made, for example, when using calculating machines, since the use of such means facilitates the work of counting workers). Notes should be concise, clear, clear, legible, without erasures or blots. You cannot write above lines and between lines. The way of recording in accounting registers can be linear-positional and checkerboard.

Linear-positional recording method is used to account for settlements with buyers, suppliers and contractors, with accountable persons, etc. With this method, debit and credit turnovers are reflected in one position (line), which makes it possible to identify the receivable or accounts payable... For example, a journal-order for account 71 "Settlements with accountable persons".

In the case of a checkerboard record, the business transaction is recorded simultaneously for debit and credit of accounts once. For example, in the journal-order No. 1 for account 50 "Cashier" such an entry makes it possible to determine, control and analyze the business transaction performed through the correspondence of accounts.

After the registration of business transactions in the accounting registers at the end of the month, the results are summed up for each column. The final records of synthetic and analytical registers must be verified by comparing turnover sheets, or in another way, and entered into the General Ledger.

After approval annual report accounting registers are grouped, intertwined and deposited in the organization's current archive.

Ways to correct erroneous entries in accounting

The rules for correcting errors and the procedure for disclosing information about errors in accounting and reporting of organizations are governed by the Accounting Regulations "Correction of errors in accounting and reporting" (PBU 22/2010), approved by order of the Ministry of Finance of Russia dated June 28, 2010 No. 6Zn. The Regulation establishes general rules correction of errors made in accounting, depending on the time of their detection.

An error is a non-reflection or incorrect reflection of the facts of economic life, the reasons for which are:

• incorrect calculations;
• misinterpretation and misapplication accounting policies organizations;
• inaccurate assessment or classification of the facts of economic activity;
• misuse of information that is available at the date of signing the statements;
• misapplication of accounting laws and regulations;
• unfair actions of company officials.

An error is recognized as material if, individually or in combination with other errors for the same reporting period, it can affect the economic decisions of users that are taken by them on the basis of financial statements.

If the error does not meet the materiality criteria established by the organization, then it is considered immaterial.

Identified errors and their consequences are subject to mandatory correction.

Errors can be made in the text of the transaction, then they will lead to incorrect accounting entries and in numbers (the most common). Often an accountant, having written down an amount in the debit of one account, forgets to write it down on credit to another account, or, conversely, having written down the amount in the journal, forgets to post it among the accounts. Sometimes, having filled out the synthetic accounting registers, the accountant forgets about the analytical one. To correct errors identified in accounting, they use various methods: correction, reversal, additional postings.

Correction (from Lat. Correctio - amendment) method consists in crossing out the incorrect text or amount and writing above the correct text or amount. Strikethrough is done with one stroke so that the strikethrough can be read. In this case, it is necessary to cross out the entire amount, even if the mistake was made in only one digit. When correcting an error, the date must be indicated, confirmed by the signature of the person who made the correction. The content of the corrected error can be indicated by something like this: “Corrected 210 (two hundred and ten) rubles. 260 (two hundred sixty) rubles. Signature: accountant T.I. Grigorieva 02.06.20 _y. " A reservation is given on the margins of the book, card, journal-order, against the line of the corrected entry. Unspecified corrections in accounting registers are not allowed.

The corrective method is used to correct mistakes, incorrect calculation of totals, as well as record the operation in the wrong accounting register, which is indicated in the accounting entry. This method is applicable if errors are found in the registers of the journal-order form of accounting before the totals are entered in them, as well as in the accounting registers of the memorial-order form of accounting - before the presentation of the balance sheet and if their correction does not require changing the memorial order. After the register totals are transferred to the general ledger, no corrections are allowed. In this case, for the amount of the error, the accounting department draws up a certificate in which, with a link to the primary document, it indicates when and which erroneous entry was made. Such a certificate is an accounting document and is the basis for correcting an accounting error. These references are entered into the general ledger on a separate line, where they are stored separately under the corresponding accounting registers.

The correction method is also used to correct errors in the cash book, as well as in other analytical accounting registers (for example, in settlement cards with different debtors and creditors) in cases where the corresponding entries in synthetic accounting are made correctly. Corrections made by a proofreading method in the cash book are certified by the signatures of the cashier and the chief (senior) accountant.

When the results have been summed up in the accounting registers, a balance has been drawn up, the correction method is not allowed. The error can be corrected as follows reporting period, since the required reporting has already been submitted to the appropriate addresses.

The additional posting method is used when the amount recorded in the registers is less than the actual one, and the correspondence of the accounts is indicated correctly, but in a smaller amount than it should have been. The correction is allowed by a regular entry for the amount of the difference by drawing up a second accounting entry with a similar correspondence of accounts.

Cancellation records are corrective records using the “red storno” method (from Italian storno - account transfer). This method is used:

1. when correcting errors in the correspondence of accounts;
2. when accounting entry compiled correctly, but the recorded amount is greater than for the business transaction.

An error found in an accounting entry is “reversed”, that is, the entry previously made in the accounting is repeated in red, and the previous, already recorded amount is subtracted, after this operation is equated to zero. After that, the correct correspondence of the invoices is made with a regular entry. Thereby, it is recognized that the revised new entry is the original entry. It can be reflected in the accounting before summing up the accounting registers and drawing up reports.

The "red reversal" method is used when the correspondence of accounts is indicated correctly, and the amount is overstated, and a correction note is made in red for the difference in amounts.

To correct the error, the same accounting entry is drawn up, but the difference in amounts is written in red.

Accounting forms

Accounting is maintained in numerous registers. The accounting form is accounting entry data from primary documents to accounting registers. With different forms of accounting, accounting registers, sequence, methods of accounting, organization of the accounting process are combined in different ways.

The signs that distinguish one form of accounting from another are:

• the number of registers used, their purpose, content and appearance;
• the relationship of chronological and systematic registers of synthetic and analytical accounting;
• sequence and methods of entries in accounting registers;
• the degree of use of means of mechanization and automation in accounting.

Several forms of accounting are currently used:

1. Main magazine.
2. Journal order form.
3. Automated form.

The form of accounting journal-main is kept in organizations with a small volume of production, in individual institutions and in some financial bodies. A characteristic feature of this form is that the registers for chronological and systematic recording of synthetic accounting accounts are combined in one combined book - the main journal.

In the first three columns of the book, the date, number, articles and the amount of turnover are recorded. This part is called the historical document log. The second part, i.e. the subsequent columns, in which all synthetic accounting accounts are located and where business transactions are systematically recorded, is called the General Ledger. This arrangement of registers makes accounting clear.

Transactions in the journal-main book are recorded directly from primary or summary documents or on the basis of memorial orders drawn up with documents attached to them. At the beginning of the month, the balance of synthetic accounts is transferred to the main journal. Then the transactions are recorded, the turnovers on the debit and credit of the accounts are calculated and the balance is displayed at the end of the month.

Thus, accounts are closed after the balance is recorded on the first day of the following month. In this case, analytical accounting is kept in books or cards. For analytical accounts, turnover sheets are compiled, which are verified with the synthetic accounting data in the "journal-main" book.

A simple form of accounting is recommended by the Ministry of Finance of the Russian Federation and is used in small businesses. When using this form, a register is kept under the name "Book of accounting of income and expenses" The book must be registered with the tax office.

The organization and individual entrepreneurs applying the simplified taxation system keep the "Book for recording the income and expenses of organizations and individual entrepreneurs using the simplified taxation system" (hereinafter - the Book for recording income and expenses). In the book, in chronological order, based on primary documents, reflect all business transactions for the reporting (tax) period. Organizations must ensure the completeness, continuity and reliability of the accounting of their performance indicators.

The book of accounting of income and expenses can be kept both on paper and in in electronic format... When maintaining the Book of Records of Income and Expenses in electronic form, taxpayers must, at the end of the reporting (tax) period, put it on paper. For each reporting (tax) period, a new Income and Expense Book is opened.

On the last page of the numbered and laced Book of Income and Expenses, which was kept in electronic form and displayed at the end of the tax period on paper, the number of pages contained in it is indicated, which is confirmed by the signature of the head of the organization ( individual entrepreneur) and sealed with the seal of the organization (individual entrepreneur - if any), and also certified by the signature of an official tax authority and sealed with the seal of the tax authority.

Correction of errors in the Book of Income and Expenses must be justified and confirmed by the signature of the head of the organization (individual entrepreneur) indicating the date of correction and the seal of the organization (individual entrepreneur), if any).

In these organizations, along with the income and expense accounting book, a statement is kept in form No. B-8 for accounting for payroll calculations. Additionally by general rule a cash book is maintained to record cash transactions.

Small organizations with fixed assets on the balance sheet, carrying out the production of products and works, a large number banking operations, can apply a simplified form of accounting using a number of registers:

В-1 - a statement of accounting of fixed assets, accrued depreciation charges;
B-2 - accounting statement production stocks and goods, as well as value added tax paid on values, etc .;
В-9 - statement (chess).

Each business transaction is reflected in two statements: one for the debit of the account indicating the corresponding credit account, the other for the credit of the account indicating the corresponding debit account. The balances of the synthetic accounting sheets are checked against the cash book data and analytical accounting sheets.

Summarizing the results of financial and economic activities for the month is made in the chess sheet. It is the basis for compiling the balance sheet.

The journal-order form got its name from the main register used in this form of bookkeeping - the journal-order. It is widely used in organizations of various forms of ownership. The basis for its use is the principle of accumulating data of primary documents in the context, providing synthetic and analytical accounting of funds and business transactions in all sections of accounting. The accumulation and systematization of the data of primary documents is carried out in accounting registers, which make it possible to reflect all the funds subject to accounting and business transactions for their use for the reporting month. Chronological and systematic records of business transactions are carried out simultaneously. In accordance with this, turnover sheets are compiled only according to the calculations for which analytical accounting cards are kept.

The journal-order form of accounting allows you to combine in time synthetic and analytical accounting. Analytical accounting cards can be entered for some types of calculations; inventory cards, cost accounting cards, etc.

In the journal-order form of accounting, mainly two types of registers are used.

Order journals - accounting registers built on the chessboard principle. Records in them are kept as the documents are received or as a result, depending on the nature and content of the operation. Order journals are used to reflect credit transactions on one synthetic account. They are cumulative statements. They reflect the credit turnovers of this account either for each primary document, or for the day, or for a longer period. For example, entries in the journal-order for the credit of account 50 "Cashier" are made as a total for the day on the basis of the cashier's reports, confirmed by the documents attached to them. With a small amount cash documents it is allowed to record transactions in registers (not daily, but 3-5 days in advance) in general, according to several cashier reports. In this case, the "Date" column indicates the initial and final numbers for which the entries are made. The totals for the day (several days) in the context of the corresponding accounts are established by calculating the amounts of homogeneous transactions reflected in the cash report or documents attached to it, according to the accounting markup, previously entered in the cashier's report or on documents.

The basis for the construction of order journals is also the sign of registration of business transactions: the data of primary documents are recorded only on the credit of the corresponding accounts in correspondence with the debited accounts. Accumulative statements for the debit of accounts are auxiliary. They are used to provide analytical accounting in conjunction with synthetic accounting... The combination of synthetic and analytical accounting, for example, on account 60 "Settlements with suppliers and contractors", is ensured by the fact that capitalized materials or goods are recorded in the order journal for each payment order, and records are made on the payment of these orders in the statement on the same lines. This allows you not to draw up turnover and balance sheets for synthetic accounts.

The total data of the order journals at the end of the month is transferred to the general ledger, which is used to summarize data from the order journals, mutual verification of the correctness of the entries made for individual accounts and to compile the reporting balance. It shows the outgoing balance for each synthetic account. The turnover on the credit of the synthetic account is reflected in one entry, and the turnover on the debit is in correspondence with the credited accounts. The correctness of entries made in the general ledger is checked by counting the turnovers and balances for all accounts. The amounts of debit and credit turnovers, as well as debit and credit balances, must be equal respectively.

The general ledger is opened for a year, one sheet is allocated for each account. On the basis of the general ledger and part of other registers, the balance sheet and other reporting forms are filled out.

The advantage of the journal-order form of accounting is the possibility of its application when using the new Chart of Accounts. It combines chronological and systematic records, and for many orders a one-time record is carried out on accounts of synthetic and analytical accounting. The use of order journals speeds up the preparation of the necessary reporting, provides daily control over the correctness of accounts. The computer option is preferable for any organization, which makes accounting more efficient, reliable, complete and of high quality.

Currently, one of the main directions of improving accounting is associated with the automation of information processing using the latest technical means. Their use is the most effective means of quick processing of accounting information, which is characterized by mass, variety, polysemy, and complexity of composition. This is due to the fact that computers are characterized by high speed of operation, program control, large memory capacity, automatic perception of initial data, a rich set of operations performed, etc.

The automated form of accounting includes the performance of the functions of collecting, transferring, processing, accumulating, storing, protecting and distributing information.

There are two main approaches to accounting automation problems. The first is the so-called "local" automation, when work is automated in specific areas of accounting, for example, payroll accounting, invoicing, payment documents, etc.

The second approach to automation is the comprehensive automation of the financial and economic activities of the enterprise. With this approach, departments of managers, accounting, warehouse workers and other departments work with a single database. Duplication in the work of various departments is completely eliminated, and the management is able to quickly receive any information about the activities of the enterprise. This form of accounting can be implemented when using the 1C: Accounting program of the 1C: Enterprise system.