Maintenance of accounting registers. Accounting info

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

Accounting registers in accounting: what is it

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

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

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

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

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

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

Criteria for separating accounting registers

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

By purpose, they distinguish:

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

By summarizing the data, experts distinguish:

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

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

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

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

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

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

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

Approval of registers: order

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

In order to issue it:

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

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

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

Accounting registers

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

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

- 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 in the accounts of accounting and reporting. Accounting registers are special tables of a certain form, built in accordance with the economic grouping of data on the organization's property, sources of its formation, etc.

With the help of accounting registers,:

Accumulation and grouping of information by economic entities accounting;

Control over the safety of primary and summary accounting documents;

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

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

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

1) appointment;

4) graphing method;

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

1. By 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 sequentially completed, that is, in chronological order. These include: a journal of registration of business transactions, various journals of registration of primary documents, books of sales and purchases, registers, etc.

TO systematic include registers designed to reflect entries in the system of accounting objects - accounts, warrants, statements, etc. They are used to record and obtain results for individual accounting accounts. Systematic accounting register synthetic accounting is the general ledger.

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

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

Analytical registers are designed to keep records of sub-accounts and analytical accounting codes (products, suppliers, buyers, etc.).

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

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

Books- these are bound sheets of paper with a certain engraving. They are mainly used in manual accounting techniques. All pages in a 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: the name of the register, the year of use, the name of the enterprise and other necessary data.

Cards- These are thick sheets of paper of a small format, scribbled in a special way. Cards are easy to manage analytical accounting(according to personnel numbers, item numbers of materials and finished products, etc.). When cards are opened, they are registered in a special register, which ensures control over their safety.

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

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

Material cards are designed to record material values ​​and finished products in warehouses. They are filled in by financially responsible persons on the basis of primary documents on the movement of material of a certain name.

Multi-column cards are used to account for the costs of producing products, performing work, and providing services.

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

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

4. According to 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, for income and expenses, are located on one side. One-sided registers are various cards for accounting for material assets.

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

multi-position registers are called, in which one side contains several columns, the data is recorded in a detailed form.

Chess registers divided into squares resembling a chessboard. Entries are made at the intersection of columns and rows, so the entry is simultaneously debited and credited.

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

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

Practical part.

2. What are analytical accounting registers for?

Primary documents received by the accounting department are necessarily checked both in form (completeness and correctness of primary documents, filling in details) and in content (legality of documented transactions, logical linking of individual indicators).

Then the registration and economic grouping of their data in the system of synthetic and analytical accounting accounts are carried out. For this purpose, information about the balances of property, economic assets and sources of their formation, as well as data on business transactions from the relevant primary or summary documents are recorded in accounting registers.

Accounting registers are accounting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. In essence, they are carriers of data on business transactions obtained from the relevant primary and summary documents.

Accounting registers are designed to systematize and accumulate information contained in primary documents accepted for accounting, for reflection in accounting accounts and in financial statements.

The set of accounting registers used in an organization to reflect business transactions in a certain sequence and grouping by appropriate methods of records form a form of accounting.

These forms are united by the unity of accounting principles: confirmed primary documents business transactions are reflected in the accounting registers without any exception in the way double entry on accounting accounts in accordance with the Chart of Accounts for Accounting for the Financial and Economic Activities of Organizations, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.

In addition, accounting registers, regardless of what form of accounting they belong to, act as an intermediary between the primary accounting documents and the financial statements of the organization, allowing, as mentioned above, to reflect, summarize and systematize accounting information.

The forms of accounting that are used in Russian accounting practice are diverse. The choice of the form of accounting remains at the discretion of the head of the organization and the chief accountant, is fixed in the order on accounting policy and is carried out depending on various conditions, primarily on the scale of the business and the degree of automation of accounting in the organization.

Small businesses, for example, can use the simplified form of accounting proposed by Order of the Ministry of Finance of the Russian Federation of December 21, 1998 No. 64n, which can be maintained according to:

✔ a simple form of accounting (without the use of accounting registers for the property of a small enterprise) - in the form of "magazine-main";

✔ A form of accounting using small business property accounting registers.

For other economic entities, memorial-order and journal-order forms of accounting are provided.

A simple form of accounting is applicable to small enterprises that perform a small number of business transactions (as a rule, no more than thirty per month), do not carry out the production of products and work associated with large expenditures of material resources. In this case, the accounting of all operations is carried out by registering them only in the book (journal) of accounting for the facts of economic activity in the form No. K-1.

Along with the book for accounting for settlements on wages with employees and on income tax with the budget, a small enterprise must also maintain a payroll record in the form No. B-8.

The book is a register of analytical and synthetic accounting, on the basis of which it is possible to determine the presence of property and Money, as well as their sources from a small enterprise on a certain date and draw up financial statements. It is a combined accounting register that contains all the accounting accounts used by a small business and allows you to keep records of business transactions on each of them. At the same time, the book should be detailed enough to justify the content. relevant articles balance sheet.

The form of accounting using the accounting registers of the property of a small enterprise is acceptable for small enterprises engaged in the production of products (works, services), and includes the following accounting registers:

Statement of accounting for fixed assets, accrued depreciation charges - form No. B-1;

Accounting sheet production stocks and goods, as well as VAT paid on valuables - form No. B-2;

Statement of accounting for production costs - form No. B-3;

Statement of accounting for cash and funds - form No. B-4;

Accounting sheet for settlements and other transactions - form No. B-5;

Sales accounting sheet - form No. B-6 (payment);

Accounting sheet for settlements and other operations - form No. B-6 (shipment);

Accounting sheet of settlements with suppliers - form No. B-7;

Wage accounting sheet - form No. B-8;

Statement (chess) - form No. B-9.

Each statement, as a rule, is used to record transactions on one of the used accounting accounts.

The amount for any operation is recorded simultaneously in two statements: in one - on the debit of the account indicating the number of the credited account, in the other - on the credit of the offsetting account and a similar record of the number of the debited account. In both statements, an entry is made on the basis of the forms of primary accounting documentation about the essence of the operation or explanations, ciphers, etc.

The balances of funds in separate statements must be verified with the relevant data of the primary documents on the basis of which the entries were made (cash statements, bank statements, etc.).

A summary of the monthly results of the financial and economic activities of a small enterprise, reflected in the statements, is made in the statement (chess) in the form No. B-9, on the basis of which it is compiled turnover sheet. The turnover sheet is the basis for compiling the balance sheet of a small business.

All statements used indicate the month in which they are filled out, and, if necessary, the name of the synthetic accounts. At the end of the month, after calculating the total turnover, the statements are signed by the persons who made the accounting entries at the small enterprise.

The workflow scheme within this form of accounting is as follows:

The memorial-order form of accounting seems to be more complicated. It is used in several versions, depending on industry characteristics and type of enterprise. It combines book and card development and grouping accounting registers. Synthetic accounting is carried out in books or multi-graph statements, and books, statements and cards are used for analytical accounting.

Checked and accepted for accounting documents are systematized by the dates of the transactions (in chronological order) and are issued by memorial orders - accumulative statements, which are assigned permanent numbers. For example, memorial order 1 is a cumulative statement for cash transactions; memorial warrant 2 - a set of payrolls for wages, etc.

This makes it easier to find necessary documents and preparation of various references. The number of orders drawn up per month is determined by the chief accountant. The memorial order looks like this:

Separate memorial orders are drawn up for operations that cannot be systematized and for Storno operations, which are numbered for each month separately.

In organizations in which the volume of transactions does not require the compilation of accumulative statements, the correspondence of the accounts is indicated on separate memorial orders or on stamp impressions affixed directly to the primary documents with the assignment of appropriate numbers. The stamp must contain the same mandatory details as the memorial order: number, date of compilation, invoice correspondence, amount, signature of the responsible person - and a number of additional ones (if necessary).

Separate memorial orders are drawn up as transactions are completed, but no later than the next day after receipt of the primary document, both on the basis of individual documents and on the basis of a group of homogeneous documents. Correspondence of accounts in a memorial order is recorded depending on the nature of operations on the debit of one account and the credit of another account, or the debit of one account and the credit of several accounts, or, conversely, the credit of one account and the debit of several accounts.

Memorial orders are signed by the chief accountant or his deputy and the executor, and with the centralization of accounting - by the head of the accounting group. Compiled memorial warrants are recorded in chronological order in the registration journal.

The memorial orders data is transferred to the general ledger, where each reversal corresponds to a separate account. At the same time, data on business transactions are reflected on the left side of the account on the debit, and on the right side - on the credit of this account. The totals for the debit and credit of the ledger accounts are recorded in the turnover sheet, built using synthetic accounts, on the basis of which the balance sheet is drawn up.

Thus, the workflow scheme for the memorial-order form of accounting is as follows:

The advantages of the memorial-order form of accounting are the simplicity and clarity of its accounting registers. At the same time, with predominantly manual filling of accounting registers, the volume of routine work on filling in memorial orders is extremely large.

As a result, a more advanced, journal-order form of accounting was developed.

This form of accounting is based on the principles of accumulating and systematizing the data of primary documents in accounting registers, which make it possible to provide synthetic and analytical accounting of source funds and business transactions in all sections of accounting. This eliminates the need to issue memorial warrants.

The chronological and systematic records of business transactions are carried out simultaneously as a single workflow.

Entries in accumulative registers are made in the context of indicators necessary for managing the financial and economic activities of the enterprise, as well as for the purposes of reporting. Analytical and synthetic accounting is carried out, as a rule, in unified system records. Two types of accounting registers are used here: order journals and auxiliary statements.

At the same time, enterprises can independently adapt the applied accounting registers to the specifics of their activities, subject to general methodological principles established federal law"About Accounting". The list of typical registers of a single journal-order form is as follows.

As an exception, for some types of accounts for which there are a significant number of personal accounts, analytical accounting cards can be entered and, based on their data, turnover sheets are drawn up at the end of the month.

In addition, ongoing inventory cards or books of accounting for fixed assets, cards or statements of accounting for production costs for calculated objects, as well as sorted balance sheets for accounting for materials, sorted (balance or turnover) sheets for accounting for finished products.

The main registers of this form of accounting are order journals. Auxiliary statements are usually used in cases where the necessary analytical indicators are difficult to obtain directly in order journals. Therefore, the data of primary documents are preliminarily grouped in statements, and their totals are then transferred to order journals.

The totals of the order journals at the end of the month are transferred to the general ledger. According to the general ledger, a balance sheet is compiled. In cases where accounting balances must be shown in the balance sheet for several items, the entry is made on the basis of accounting registers.

The general ledger is opened for a year and serves to summarize data from order journals, mutually verify the correctness of entries made on individual accounts, and to compile a balance sheet. It records the balance at the beginning of the month, the debit and credit turnover of the accounts, and the balance at the end of the year for each synthetic account.

In the general ledger, data on the current turnover of property (funds) are recorded only on synthetic accounts. The credit turnover of each synthetic account is reflected in one entry, and the debit turnover - in correspondence with credited accounts. Checking the correctness of the entries made in the general ledger is carried out by calculating the amounts of turnover and balances for all accounting accounts.

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

When using the journal-order form of accounting, there is no need to draw up a chess control sheet and a chess balance, as well as a balance of turnovers on accounts.

The general scheme of workflow within the framework of the journal-order form of accounting is shown in Scheme 1.3.

Recording in accounting registers is carried out manually or using a computer.

With the manual method, transactions are recorded manually with ink or a ballpoint pen (if it is necessary to have several copies, by copying). With a computer method, the entry is made using computer accounting programs.

Correction of errors in accounting registers is carried out in a corrective way, in a way additional postings and the red storno method.

The corrective method is used if the error made in the accounting register does not affect the correspondence of the accounts or it was quickly detected and did not affect the totals of the accounts.

The essence of the proofreading method is that the erroneous text or amount is crossed out and the correct text or amount is written above the crossed out (or under the crossed out - depending on the available possibilities).

Strikethrough is done with a thin line so that you can read the strikethrough. In this case, the entire number is crossed out, even if an error is made in only one digit.

The correction of an error is stipulated and confirmed: in documents - by the signatures of the persons who signed the document, in accounting registers - by the signature of the person making the correction. A reservation about the correction is made in the margins or at the end of the page, writing there "Corrected to believe" and the correct text or amount.

In accounting practice, the expression “write in red” or “reversal” is often found. This means that a reversal entry has been made (that is, the numbers recorded in this way are taken into account with a minus sign in the calculation).

Regulatory documents do not define the procedure for making reversal records.

In practice, two common variants of such a record are used:

1) a reversal entry is made in red ink or paste;

2) the number to be reversed is written in paste or ink of the same color as the rest of the entries, and then surrounded by a solid line.

After registering a business transaction in the accounting register on accounting entry or a corresponding mark is made on the primary document itself to facilitate subsequent verification of the correct posting.

At the end of the month, each page of the accounting registers summarizes the results. The final records of synthetic and analytical registers must be verified by compiling turnover sheets or in another way.

Turnover sheets are a way of summarizing accounting registration data in accounting accounts. Turnover statements are compiled at the end of the month based on the following data:

Balance (balance) at the beginning of the month;

Turnovers per month;

balance at the end of the month.

Turnover statements can be drawn up according to the accounts of synthetic and analytical accounting.

Example. The accountant calculated the wages of employees of the organization and issued a payroll. The accountant calculates wages on the basis of the time sheet and documents in which it is established wage workers and additional payments(employment contracts, orders, staffing). The payroll is an accounting register. For May, it looks like this (in parentheses are the numbers of balance accounts):

Based payroll draw up a turnover sheet balance sheet 70 "Settlements with personnel for wages" for May:

Thus, the final balance of 4178 rubles. (5000 + 5500 - 6322), which we received in the payroll, coincided with the final balance received in the turnover sheet. Now let's imagine the business operations for calculating and issuing wages for May in the form of accounting entries: Debit 44 Credit 70–5500 rub. - wages for May were accrued (sales expenses were increased at the same time); Debit 70 Credit 68–572 rubles. - withheld income tax individuals from accrued wages; Debit 70 Credit 76–750 rubles. - alimony was withheld from wages; Debit 70 Credit 50–5000 rubles. - from the cash desk of the organization issued wages for previous month(formed on April 30, the organization's debt to employees on wages).

The turnover analytical sheet can be compiled for any level of analytical accounting.

Example. You need to know the status of the accounts trade organization with the supplier LLC "Fakel" at the end of February under all existing contracts. Then we need a turnover sheet for account 60-1-1-01:

We have compiled an analytical statement in expanded form. If we need generalized information, then the same statement will look like this:

If accounting is carried out in a computer way, then the accountant enters the postings in such a structure. With the manual method of accounting, the accountant makes postings in journals (statements) for synthetic accounts and sub-accounts, and makes analytical entries in cards.

The turnover balance sheet (balance balance) is compiled at the end of the month based on data for each synthetic account: balances at the beginning of the month (opening or opening balance), turnover for the month and balances at the end of the month (ending balance). The balance sheet can be compiled only for synthetic accounts or in the context of sub-accounts.

The statement records all synthetic accounts used at the enterprise. A separate line is assigned to each account, which indicates the opening balance, debit and credit turnover, and the ending balance. If there was no movement on the account for the reporting period, then only the opening and closing balances are indicated. To check whether the balance sheet is drawn up correctly, you should know the following rules:

The total of debit opening balances on accounts must equal the total of credit opening balances;

The total debit turnover for the period must be equal to the total credit turnover;

The total of debit ending account balances must equal the total of ending credit balances.

The balance sheet data on account balances are used in the preparation of the balance sheet.

Example. As of March 31, the trading organization Vostok LLC has the following indicators (synthetic account numbers are indicated in brackets): - fixed assets (01) - 500,000 rubles; - depreciation on these fixed assets (02) - 100,000 rubles .; - goods (41) - 300,000 rubles; - cash on hand (50) - 20,000 rubles; - money on the current account (51) - 115,000 rubles; 000 rubles; - bank loan (66) - 300,000 rubles; - debt to employees for wages (70) - 90,000 rubles; - authorized capital(80) - 200,000 rubles; - retained earnings(84) - 70,000 rubles. Business transactions in April were reflected in the accounting records with the following entries:

For simplicity, the posting example is drawn up in such a way that each account is involved in transactions once for debit and once for credit, except for accounts 51 and 90. Therefore, the turnover sheet, the data from which is taken for the balance sheet, is compiled only for these synthetic accounts.

And finally, we draw up a balance sheet for April:

Accounting is based on the collection and execution of documents that record the facts and phenomena of the economic activity of the enterprise. Therefore, any official paper received by the accounting department must not only be checked in form and content, but also in without fail registered and filed for archiving. And all the financial data reflected in the accounts, contracts, acts, invoices are entered by the financial employee of the enterprise in a special accounting program, which automatically groups them in a system of analytical and synthetic accounts. Thus, information is formed on the movement of financial and material resources, the source of their receipt is fixed, and information on receivables, accounts payable and on the balance of property in the accounts of the enterprise. In other words, all data from the primary and internal documents of the enterprise are entered into special accounting tables, which are called accounting registers.

What is the accounting register

Accounting registers are important accounting elements that help maintain and organize information reflected in primary financial and tax documents. It is designed to systematize business transactions in accounting accounts. Registers can have different external design, be contained in special journals, on sheets, and registers can also be maintained using computer technology. If computers are used to maintain accounting registers, then it is necessary to provide that information can be presented on paper.

Until 2013, the information contained in the accounting registers at various enterprises was a trade secret. Registers play two main roles in the economic activity of an enterprise. First, they display the summary information on the accounts. Secondly, thanks to these documents, financial statements are formed that reflect the results of the enterprise's activities for a certain period.

Register Forms

Until 2013, the form of accounting registers had single sample for all business entities. Compliance with the generally accepted form was mandatory for all legal entities. However, today everything has changed dramatically. Forms of accounting registers are accepted by the heads of enterprises. Despite major changes, certain information should be displayed in the registers, namely:

• title;
• the name of the enterprise where the corresponding register is filled out;
• the period during which this accounting register was maintained;
• classification of accounting objects according to a certain type;
• transaction currency;
• position of persons who are responsible for maintaining the relevant register;
• details of responsible persons.

Classification of accounting registers

There are three main classifications of accounting registers. The first classification reflects the purpose of certain accounting registers. There are:

1. Chronological. Events that have taken place in business activities are displayed in chronological order over time (registration logs).
2. Systematic. Filling takes place in accordance with certain accounting accounts. It turns out a certain systematization of economic activity (balance sheet).
3. Combined accounting registers are registers that combine the two previous types. Usage various ways records of business transactions makes the presentation more visual. Thus, the recording of systematic and chronological lists is called combined and offers a more visual presentation of information.

Classification of accounting registers

Registries may differ in the generalization of information:

• Synthetic ledger in accounting- this is a register, when registering a transaction, in which only the date and amount are indicated.
• Analytical. In addition to information related to transaction details, a specific description of this business transaction is displayed.

For more complete information, as in the case of combined registers, synthetic registers can be combined with analytical ones. As a result of such a display, the totals for each of the registers are the same, which will allow you to free yourself from additional verification the correctness of the calculations.

The latest classification of registries is by appearance:

• book presentation. The register looks like a book, the pages of which are hemmed in a special way, and also numbered. At the end, the corresponding seal and signatures of the persons who are responsible for this register are put.
• In the form of a card. This register is a typewritten table.
• On a free sheet. The table, which, like the book, is subsequently filed. For registers on free sheets, a special register is maintained to avoid substitutions and other illegal actions from any side.
• On a machine carrier. An electronic document, which is confirmed by a special electronic signature and stored on magnetic media. The main purpose is the timely printing of electronic information on paper.

Registry protection and error correction

Persons who fill out and sign accounting registers are responsible for the correct reflection of certain accounting operations. They are also responsible for the correct display of information on the accounts. accounting document. The storage of registers should be accompanied by reliable protection against unauthorized access by unauthorized persons who do not have the appropriate authority to perform such actions. Unauthorized corrections may result in liability.

The correction of errors must take place in the proper form, be justified, and also be confirmed by the signature of the persons who make changes to the registers. At the end, the date of the correction must be indicated. Disclosure of information contained in the registers and cannot be publicly announced shall be liable in accordance with the current Russian legislation.

If suddenly an error was found in the document, then the responsible person has the right to make his own corrections, confirmed by a personal signature. An element that is invalid is crossed out with a single line so that it can be recognized. The correct information is written at the top of the correction. Moreover, the responsible person must give a written explanation of this or that adjustment in the register.

An example of an accounting register

For those who want to know specifically what accounting registers are, an example will be presented below. The balance sheet is perhaps the most common register in synthetic accounting. This statement is widely used in the preparation of the balance sheet.

Information is presented in a special table, which is divided into three blocks. The first block displays the balance that took place at the beginning of the period. The second block contains the turnover of economic activity. In the third block, the balance is recorded, which is obtained at the end of the period. In each block, data is recorded for debit and credit, as a result of which the sum for each column must match. For those who are interested in the question of what accounting registers are in accounting using the example of a balance sheet, the table below is presented.

The accounting policy, when conducting accounting in specially developed programs, may take into account the fact that registers are maintained in special-purpose forms, both in electronic format and on paper, which are based on program registers. Registers that are formed on paper and in a computer can be the General Ledger or the balance sheet, which was presented above.

Any enterprise during its economic activity is obliged to apply accounting registers in accordance with Russian legislation. On the basis of these documents, reports for a certain period of the company's activity are formed in the future. Also, the presence of registers is necessary for the systematization of important accounting data, which takes into account all the business operations of a given enterprise.

The development of forms of registers of commercial legal entities falls on the administrative apparatus of the enterprise with subsequent approval by the head. Based on the approval, the head of the company issues an order. At enterprises state form property, this aspect is approved by a higher authority represented by the Ministry of Finance of the Russian Federation.

Accounting registers are special accounting documents, intended for systematization, accumulation and generalization of accounting information. Each organization is obliged to develop and approve a list of accounting registers independently. Let's figure out what forms of forms should be used in 2019.

accounting registers

All facts of the economic life of the institution must be confirmed by the relevant primary documents. It is unacceptable to enter business transactions and entries in accounting without primary accounting. The information contained in primary documentation, is subject to special registration, generalization and accumulation in special journals, statements, books and accounting cards.

The indicator of a document in accounting is called an accounting register - this is RBU. These are special forms of documents that reflect and register information from the primary documentation. Information is systematized for further reflection on accounting accounts. Accounting registers- this is the basis for the formation of reliable financial statements and separate reporting forms for management activities.

It is permissible to keep accounting registers not only in paper form, but also in electronic form. For example, using specialized programs or websites. Electronic accounting documents must be certified by the electronic signature of the responsible person (head or chief accountant).

Types of accounting registers

Accounting registers in accounting are used to accumulate and systematize the information contained in the primary forms accepted for accounting in the organization. This is a rather general concept.

Here is an example of what accounting registers are: to form financial reporting, For example annual balance, the accountant generates balance sheets for accounting accounts. The indicators contained in the OSV are entered into reporting form in accordance with established requirements. In this example, OSV will be RBU.

Accounting registers by purpose are divided into:

• chronological - these are forms in which the registration of accounting data is carried out exclusively in chronological order, without any additional detail, for example cash book;
• systematic - in such documents, information is entered in the context of accounting accounts, for example, a general ledger, a chess sheet;
• synchronistic - separate view documents that combine the principles of reflecting booked data of systematic and chronological RBU, that is, information is entered into such documents in the context of accounts in chronological order. An example would be any order journals.

• analytical accounting registers, for which detailing is provided in the context of one account by analytical indicators, for example, in the context of OS and MZ objects, by materially responsible persons, nomenclatures, storage places, and so on;
• synthetic RBU, in which information is grouped by accounting accounts, that is, transactions of the same type in monetary terms are reflected in a generalized form (general ledger);
• complex - RBU, which combines synthetic and analytical principles of compilation, an example is a journal-order.

Accounting also provides for other RBU classifications. For example, according to the forms of construction, there are:

• unilateral;
• bilateral;
• chess sheets.

According to the method of filling, I can distinguish:

• completed by hand;
• using printing presses or a computer;
• mixed way.

According to the form or appearance of the document:

• statement;
• book;
• magazine;
• card.

The main classification can be represented as the following block diagram:

Budget accounting registers

The organization is obliged to independently develop a list of accounting registers for accounting policies that will be used in accounting. Such a rule is defined in Law No. 402-FZ. However, exceptions apply. For government and municipal institutions forms are developed and recommended by higher ministries and departments. For example, the Ministry of Finance of Russia or executive authorities. But commercial organizations and NCOs have the right to develop forms on their own.

State employees work according to unified documentation. The forms are enshrined in the Order of the Ministry of Finance No. 52n. Current list:

Unified transaction journal form for public sector institutions

State employees have the right to apply additional accounting registers necessary to systematize information about the facts of economic activity, received values, and completed documentation. When developing additional forms and forms, one should take into account the mandatory requirements for the details of accounting documentation. List required details enshrined in Part 4 of Art. 10 of Law No. 402-FZ, clause 11 of Instruction No. 157n.

Registers for a non-profit organization

Accounting registers of NCOs, as well as organizations of the commercial sector, do not have unified formats. Each economic entity independently develops the structure of accounting documentation. But Order of the Ministry of Finance No. 94n establishes the obligation to maintain accounting registers in the following composition: