Accounting registers are necessary for. Types of accounting registers in accounting

Primary documents received by the accounting department must be checked both in form (completeness and correctness of execution 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 a system of synthetic and analytical accounts accounting. For this purpose, information about the balances of property, economic assets and the sources of their formation, as well as data on business transactions from the relevant 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 accounting accounts.

All available registers can be divided according to three criteria: purpose, data summarization, appearance.

By purpose accounting registers can be divided into chronological, systematic and combined synchronistic. Chronological registers include registers in which the recording of facts of economic life is carried out as they arise without any other systematization (registration journals, registers, etc.). In systematic registers, recording is performed in the context of grouping characteristics - accounts. Entries in chronological and systematic registers must complement each other, as a result of which the sum of the turnover of the chronological registers is always equal to the sum of the debit or credit turnover of the systematic registers. If a water register performs both chronological and systematic recording, then such a register will be combined (synchronistic). The most typical example of such a register is “Journal-Home”.

By summarizing the data registers are divided into integrated and differentiated. Each register can be considered inductively - from the particular to the 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, data integration takes place, in the second - their differentiation.

By appearance all accounting registers are in the form of a book, card, loose sheet or computer media.

A book is an accounting register laid out 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 free sheet is a table placed on a form to be bound. Free sheets are a compromise between books and flashcards. Free 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 free sheets are stored and bound in folders. For cards and free sheets it is necessary to maintain registers (lists open cards and free sheets).

The main point of the registry is that their presence does not allow cards to be replaced, and if any of them are lost, it is always easy to determine which card is missing.

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

Contractual the cards have a one-sided shape, since the “Debit” and “Credit” columns are placed side by side, the presence of two parallel columns allows you to clearly see the status of the company’s payments.

Inventory cards are used for accounting material assets. In this regard, a new column “Balance” is introduced, which reflects the balance of funds of this type of value after registration of the fact of economic life, thus, each account contains three columns: income, expense and balance. Each column is divided into two columns: quantity, amount. The stock limit (standard) is indicated in the card header; the presence of a standard makes it easy to find out whether an enterprise has more of these funds than it needs, and if less, then to what extent.

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

Computer 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 correct reflection of business transactions in 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 correction in accordance with Art. 10 Federal Law"About accounting".

Types of accounting registers in accounting

Therefore, further we will dwell only on the characteristics of such an element as choosing an accounting form as a set of information carriers used (accounting registers) and 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 reflect it on the accounting accounts of the FHZ.

These are tables of a special form designed for accounting based on primary documents. The practice of organizing accounting is based on a combination of various accounting registers. The Federal Law “On Accounting” provides a list possible types accounting registers in the form of paper and computer storage media, the use of which in organizations is determined by the volume and specificity of the objects being taken into account, the mass nature of business transactions, the method of recording and processing information, etc.

To understand the essence of accounting registers, they are usually classified according to certain characteristics, the main of which are appearance. content and nature of records.

In appearance, accounting registers are ledgers, cards, loose sheets, and computer media.

Accounting books

Accounting books - these are tables laid out in a certain way to record the facts of economic life (business transactions) depending on the specifics of the objects of accounting observation, which must be numbered, laced, and bound in a separate binder; on the back of the last page the number of pages in the book is indicated, then the signatures of the chief accountant and manager and the seal of the organization are affixed. Books, as a rule, are used as accounting registers when the list of accounting objects in the organization is insignificant. However, for some accounting objects (for example, cash transactions) all organizations keep records of transactions in books ( cash book). The generalization of the movement of all accounting objects is carried out in the General Ledger.

Cards

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

Account cards have a one-sided shape, since the debit and credit columns are placed side by side. Such cards are used to record settlements with legal entities and individuals. The presence of parallel columns of debit and credit allows you to clearly see the status of settlements, i.e. who owes whom, for what and how much.

Inventory cards are used to account for material assets. In such cards, the “Balance” column is entered, where the balance of this type of value is indicated after registration of the fact of economic life (business transaction), according to the receipt and expenditure of this type of value. These cards must contain three columns: receipt, expense and balance. In this case, each column is divided into two columns: quantity and amount. To account for materials, raw materials, etc. Such cards indicate the limit (standard) of the stock, which allows you to control the organization’s provision of these values ​​for uninterrupted operation.

Multi-column cards are intended for accounting production costs on an item-by-item basis (according to costing items) related to the production of products, performance of works and services. The totality of data on these items makes it possible to calculate the cost of specific types of products (works, services), since these cards are maintained for each type of product produced, work performed, and services.

Throughout the reporting year, the cards are stored in special boxes. A set of cards with similar purposes is called card index. The cards in the card index are arranged according to account numbers, alphabet, item numbers and other characteristics. The use of special separators and indicators (metal plates indicating letters of the alphabet, account designations, etc.) makes them easier to quickly find. Cards are mainly used for accounting registration of analytical accounts. 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 monitor their safety.

Free Sheets

free sheets, like cards, they are forms with printed tables, but larger in size and the volume of information reflected in them. In accounting practice, these are mainly various statements. Such accounting registers are used to summarize homogeneous information, for example, depreciation of fixed assets, statements 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 dividing the 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 characteristics of computer storage media also dictate the order of its arrangement. When using computer 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 authorities exercising control in accordance with the law Russian Federation, courts and prosecutor's offices.

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

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

Systematic are called accounting registers in which the registration of business transactions is grouped according to certain (established) criteria, for example, grouping information directly into accounts of synthetic and analytical accounting. Examples of such registers are a list of remaining materials in a 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 of such a register are “Magazine-Main” and many order magazines. The use of combined accounting registers allows you to make Accounts more visual, while the number of accounts is reduced.

Synthetic are called registers in which all transactions are reflected in a generalized form in a monetary measure. Information on business transactions in these accounting registers is reflected in the context of synthetic accounts. An example of such an accounting register is the Main Book.

Analytical are called accounting registers in which information is reflected in separate analytical accounts that detail the contents of the records of a particular synthetic account. Entries in analytical registers should be more detailed than entries in synthetic registers: explanatory text is provided and, along with cost ones, natural or labor measures are indicated, if necessary.

Currently, they are becoming widespread complex accounting registers that combine synthetic and analytical accounting, as well as chronological and systematic records. They are used, for example, in the journal-order form of accounting. The combination of synthetic and analytical accounting ensures automatic matching of the results for synthetic and analytical accounts and eliminates the need to prepare turnover sheets for data reconciliation.

To generate reliable and timely information about the activities of an enterprise and provide it to users, the accounting registration technique is important. Recording business transactions in the appropriate accounting registers based on documents is called posting transactions. These entries are made on the basis of a quote (i.e., an indication of the debited and credited accounts for a business transaction).

In order to avoid repeated registration of information in the accounting register for the same document, a corresponding mark on the posting of the transaction in the form of a sign is made on the documents.” Often the document indicates the page of the accounting register where the submitted business transaction, documented by this document, was recorded. Placing marks in documents on posting transactions is also important for subsequent verification of the correctness of the entries made.

In accounting practice they use various ways accounts in accounting registers. Entries in accounting registers can be simple or copy. Copying records is used in cases where it is necessary to have a print or copy of the record.

Entries to accounting registers can be carried out using linear-positional and chessboard methods.

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

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

Chess principle entries in accounting registers is that at one time the amount of a business transaction is reflected in the accounting register in the debit and credit of corresponding accounts. With this method of registering accounting data, visibility increases and the internal content of account correspondence is revealed. This recording order is used in the construction of many registers (magazines-orders) in the journal-order form of accounting.

perform functions necessary for any company: recording, 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 accounting registers and forms

Accounting registers act as a basic tool for summarizing data from primary documentation, used in the future for making entries into the appropriate accounts and for generating indicators financial reports. Taking notes in accounting registers, the specialist not only processes 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 data recording method accounting registers classified:

• systematic - they allow you to collect information regarding accounting accounts, which, in particular, include the general ledger;
• chronological - designed for continuous recording of data in the order in which documents were received without breakdown by accounting areas, these include various journals and books;
• combined - combine the capabilities of grouping data in chronological order; these include order journals and statements.

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

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

Based on the nature and method of summarizing information, the following are distinguished: list of accounting registers:

• Analytical - used to accumulate analytical information on accounts synthetic accounting companies, with their help the movement of material assets, timeliness of payments with partners, etc. are monitored.
• Synthetic - allow you to obtain summary, final, non-detailed data on the amounts collected on accounts. These include the main ledger.
• Combining the functions of the above types of registers, they are characteristic of journal-order system accounting.

If you evaluate the appearance accounting registers, then among them we can highlight:

• Card forms - are sheets with blank tables printed on them, these include accounting, multi-column and inventory, for example a card for accounting for fixed assets.
• Magazines, books - bound, illustrated sheets in hard or soft cover, on which, as a rule, the name and period of filling out the register are indicated. Similar pages accounting registers are numbered, laced and sealed on the last sheet, where the signature of the chief accountant is placed.
• Large format sheets - reminiscent of enlarged cards; these include accounting sheets and some order journals.
• Automated printed registers are created using specialized electronic accounting databases, based on the information accumulated in them.

List of most commonly used registers

On this moment most unified accounting register forms are not required for use. This is confirmed by information disseminated by the Ministry of Finance of the Russian Federation dated December 4, 2012 No. PZ-10/2012 in connection with the entry into force of amendments to the Law “On Accounting” dated December 6, 2011 No. 402-FZ. However, this rule does not apply to individual forms put into effect by specially authorized bodies. The only requirement for registers was the presence of a list mandatory details in forms developed by companies.

The registers, books, and cards put into effect within the company must certainly be mentioned in the company’s accounting policies, and those forms that will be used Chief Accountant and his subordinates must mandatory approved by the head of the organization. Companies whose source of funding is the state budget, and whose main shareholder is the state, are required to use forms in accordance with Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n. 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 said order:

How to draw up an order for approval of registers - sample

To confirm the legality of using the forms, a document must be issued order on approval of accounting registers companies. The main developer of forms and sample accounting registers The chief accountant of the company acts, and the head of the organization approves them.

This administrative document will be required by inspectors from the Federal Tax Service when carrying out an inspection. Based on those specified in the order types of accounting registers reviewers will request the forms they are interested in. Although today most 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 mandatory availability digital signature. Based on this, the forms requested by tax authorities will have to be generated in paper form or in electronic format, but with the obligatory presence of a signature.

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

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

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The presence of registers that provide 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. This information is also used to provide statistical data, management accounting and ongoing analysis of the firm's performance.

Companies not belonging to the public and budgetary sectors are allowed to develop their own forms of such documents. They must be approved by the head of the organization and must contain all the required details from the list established by law. State-owned companies are required to use unified forms approved by the Ministry of Finance of the Russian Federation for these purposes. In most cases, the latter serve as the basis for private companies to create their own accounting forms.

1. Data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers.

2. Omissions or withdrawals are not allowed when registering accounting objects in accounting registers, registration of imaginary and feigned accounting objects in accounting registers. For the purposes of this Federal Law, an imaginary object of accounting is understood as a non-existent object reflected in the accounting records only for appearance (including unrealized expenses, non-existent obligations, facts of economic life that did not take place); a sham object of accounting is understood as an object reflected in the accounting accounting instead of another object in order to cover it up (including sham transactions). Reserves, funds provided for by the legislation of the Russian Federation, and the costs of their creation are not imaginary objects of accounting.

3. Accounting is carried out through double entry in the accounting accounts, unless otherwise established by federal standards. It is not allowed to maintain accounting accounts outside the accounting registers used by the economic entity.

(see text in the previous edition)

4. Mandatory details of the accounting register are:

1) name of the register;

2) the name of the economic entity that compiled the register;

3) the start and end date of maintaining the register and (or) the period for which the register was compiled;

4) chronological and (or) systematic grouping of accounting objects;

5) the monetary measurement of accounting objects indicating the unit of measurement;

6) names of positions of 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.

5. Forms of accounting registers are approved by the head of the economic entity upon submission official responsible for maintaining accounting records. Forms of accounting registers for organizations public sector are installed in accordance with budget legislation Russian Federation.

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

7. If the legislation of the Russian Federation or an agreement provides for the presentation of the accounting register to another person or to a government body on paper, the economic entity is obliged, at the request of another person or government body, to make at its own expense on paper copies of the accounting register compiled in in the form of an electronic document.

8. Corrections in the accounting register that are not authorized by the persons responsible for maintaining the specified register are not allowed. A correction in the accounting register must contain the date of correction, as well as the signatures of the persons responsible for maintaining of this register, indicating their last names and initials or other details necessary to identify these persons.

9. If, in accordance with the legislation of the Russian Federation, accounting registers are seized, including in the form of an electronic document, copies of the seized registers, made in the manner established by the legislation of the Russian Federation, are included in the accounting documents.

Accounting registers are an integral part of an organization’s accounting, which serves to systematize and store data from primary accounting documents.
Accounting registers are designed to reflect business transactions in accounting accounts. Previously, information from accounting registers was a trade secret.

Forms of accounting registers

Until 2013, the forms of accounting registers were uniform and mandatory for use by all business entities.

These forms were presented in Albums of Unified Forms. Currently, the forms of accounting registers are approved by the head of the enterprise.

However, the legislation provides a list of mandatory information contained in registers:

1. register name;
2. name of the economic entity filling out the register;
3. period of compilation or maintenance of the register;
4. chronological or systematic classification of accounting objects;
5. unit of measurement and currency of the transaction;
6. indication of positions responsible for maintaining the register;
7. Full name and signatures of responsible persons.

Accounting register forms are established by law and can be taken from official websites, they can be downloaded from the Internet, search using search engines.

Classification of accounting registers

Accounting registers are classified by purpose, generalization of information and type. According to their purpose, registers are divided into

• chronological
• systematic,
• synchronistic (combined).

Facts are recorded in chronological registers economic activity as they happen. Examples of chronological accounting registers are journals and various registers.

Data in chronological and systematic registers complement each other

Systematic registers are filled in for certain accounts, which include business transactions. An example of a systematic register is a balance sheet.

If the register includes chronological and systematic recording, then it belongs to the combined synchronistic registers. An example of such an accounting register is the Main Journal.

The use of synchronous registers makes the information in them more visual.

Thus, the sum of turnovers in chronological registers is equal to the turnovers in the debit or credit of systematic registers. This relationship is called Mendes' rule.

Based on the generalization of information, registers are divided into synthetic and analytical.

1. In synthetic registers, transactions are recorded only with the date and amount indicated.
2. Analytical accounting registers are forms of accounting in which analytical information is systematized, that is, not only the details of the transaction, but also a summary of its content.

Business entities also use complex accounting registers that combine the principles of synthetic and analytical registers, as well as chronometric and systematic factors.

When using such forms, the totals for synthetic and analytical accounts automatically match, which frees you from additional reconciliation of turnover on different statements.

By appearance, registers are divided into books, cards, loose sheets and machine media

1. A book is a register that must be laced together, numbered and sealed with the seal and signatures of the responsible persons.
2. A card is a register in the form of a typewritten table.
3. A blank sheet is a register in the form of a table that needs to be filed. To keep track of cards and free sheets, registers are maintained to prevent register substitution or, if necessary, to restore a lost document.
4. Machine media is an electronic document stored on a magnetic medium and certified by an electronic signature. When using computer media, information must be promptly displayed in printed form.

The reliability of the information reflected in the accounting registers is ensured by responsible persons.

If an error is detected in the register, the correction is made by the responsible person, indicating the date the correction was made and sealed with his signature.

Correction is made by crossing out incorrect information once so that it remains legible. The above information is correct.

For each correction in the registers, written explanations of the responsible person must be given.

Accounting register sample document flow chart

Question. The procedure for creating accounting registers. Correction of errors in primary accounting documents and registers, their storage

The data of the primary (consolidated) accounting documents verified and accepted for accounting are systematized in chronological order (according to the dates of transactions) and (or) grouped into the corresponding accounting accounts in a cumulative manner and reflected in the accounting registers.

Omissions or withdrawals are not allowed when registering accounting objects in accounting registers, registration of imaginary and feigned accounting objects in accounting registers (Clause 2 of Article 10 of Federal Law No. 402-FZ).

For reference: an imaginary object of accounting is understood as a non-existent object reflected in accounting only for appearance (including unrealized expenses, non-existent obligations, facts of economic life that did not take place); a sham object of accounting is understood as an object reflected in accounting instead another object in order to cover it up (including sham transactions).

Mandatory details of accounting registers are (clause 4 of article 10 of Federal Law No. 402-FZ):

Register name;

Name of the economic entity that compiled the register;

The start and end date of maintaining the register and (or) the period for which the register was compiled;

Chronological and (or) systematic grouping of accounting objects;

The amount of monetary measurement of accounting objects indicating the unit of measurement;

Names of positions of persons responsible for maintaining the register;

Signatures of the persons responsible for maintaining the register, indicating their last names and initials or other details necessary to identify these persons.

The list of accounting registers used by public sector institutions was approved by Order of the Ministry of Finance of the Russian Federation No. 173n.

Accounting registers are formed in the form of books, journals, cards on paper or in the form of an electronic document (register) signed with an electronic signature. If the legislation of the Russian Federation or an agreement provides for the presentation of the accounting register to another person or to a government body on paper, the institution is obliged, at the request of another person or government body, to make at its own expense on paper copies of the accounting register compiled in the form of an electronic document (clause 7 Article 10 of Federal Law No. 402-FZ). The formation of accounting registers on paper with comprehensive automation of accounting is carried out at intervals established within the framework of the formation accounting policy. In accordance with clause 11 of Instruction No. 157n, entries in the accounting register (transaction journal) are made as transactions are completed and the primary (consolidated) accounting document is accepted for accounting, but no later than the next day after receipt of the primary (consolidated) accounting document, as on the basis of individual documents, and on the basis of a group of similar documents.

The correspondence of accounts in the corresponding transaction journal is maintained depending on the nature of the transactions on the debit of one account and the credit of another account.

At the end of each reporting period (month, quarter, year), transaction logs are selected in chronological order and stitched together with the corresponding primary (consolidated) accounting documents. The cover states:

Name of the institution;

Title and serial number folders (cases);

The period (date) for which the accounting register (transaction journal) was formed, indicating the year and month (date);

The name of the accounting register (transaction journal), indicating, if available, its number;

Number of sheets in the folder (case).

In accordance with the frequency established within the document flow for the formation of accounting registers (transaction journals) on paper (operational day, month, quarter) based on primary (consolidated) electronic documents accepted for accounting and related to the corresponding accounting register (transaction journal), a register is being formed electronic documents(a register containing a list (register) of electronic documents), filed in a separate folder (case). At the end of the month, account turnover data from the corresponding transaction journals is recorded in the general ledger. Bodies implementing cash service, financial authorities maintain a journal for other transactions, data from which is recorded in the General Ledger daily. Upon completion of the current financial year turnovers on accounts reflecting increases and decreases in assets and liabilities are not transferred to the accounting registers of the next financial year.

Accounting registers are signed by the person responsible for its formation and the chief accountant (if this is provided for in the document form).

To primary accounting documents(except for cash registers and bank documents) it is allowed to make corrections unless otherwise provided by federal laws or regulations legal acts organs government regulation accounting (clause 10 of Instruction No. 157n, clause 7 of Article 9 of Federal Law No. 402-FZ).

Primary documents containing corrections are accepted for accounting when the corrections are made in agreement with the persons who compiled and (or) signed these documents, which must be confirmed by the signatures of the same persons, with the indication “Corrected to believe” (“Corrected”) and dates of corrections.

Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction. In addition, the corrected document must contain the date of correction, as well as the signatures of the persons responsible for maintaining this register, indicating their last names and initials or other details necessary to identify such persons (clause 8 of article 10 of Federal Law No. 402-FZ, clause 14 of Instruction No. 157n).

According to clause 18 of Instruction No. 157n, errors found in accounting registers are corrected in next order:

Error for reporting period, discovered before presentation financial statements and does not require changes to the data in the accounting register (transaction journal), is corrected by crossing out the incorrect amounts and text with a thin line so that the crossed out can be read, and writing the corrected text and amount above the crossed out. At the same time, in the accounting register in which the error is corrected, in the margins opposite the corresponding line, signed by the chief accountant, the inscription “Corrected” is made;

An error discovered before the presentation of financial statements and requiring changes to the accounting register

(journal of transactions), depending on its nature, is reflected on the last day of the reporting period by an additional accounting entry or an accounting entry prepared using the “red reversal” method and an additional accounting entry;

An error discovered in the accounting registers for the reporting period for which the financial statements have already been submitted, depending on its nature, is reflected by the date the error was discovered by an additional accounting entry or an accounting entry prepared using the “red reversal” method and an additional accounting entry.

Additional accounting records for the correction of errors, as well as corrections using the “red reversal” method, are drawn up with a certificate (f. 0504833), containing information on the rationale for making corrections, the name of the corrected accounting register (transaction journal), its number (if any), as well as the period for which the register has been compiled.

Responsibility for organizing the storage of primary (consolidated) accounting documents and accounting registers lies with the head of the institution (clause 14 of Instruction 157n).

Storage of primary accounting documents and accounting registers in institutions is carried out for periods established in accordance with the rules for organizing state archival affairs, but not less than five years after the reporting year (Article 29 of Federal Law No. 402-FZ).

If technically possible, the institution has the right to store primary electronic documents (electronic registers) on computer media, taking into account the requirements of the legislation of the Russian Federation regulating the use of electronic signatures in electronic documents.

The institution is obliged to provide not only safe storage conditions for accounting documents, but also their protection from changes. When the head of an institution changes, accounting documents must be transferred. The procedure for such transfer is determined by the institution independently (clauses 3, 4, Article 29 of Federal Law No. 402-FZ).

In case of loss, destruction or damage to primary (consolidated) accounting documents and (or) accounting registers, the head of the institution (if he does not have powers - the body exercising the functions and powers of the founder) appoints a commission to investigate the causes of their loss, destruction, damage, identification perpetrators, and also takes measures to restore primary accounting documents and accounting registers. Based on the results of the work of this commission, an act is drawn up, which is approved by the head of the institution (the body exercising the functions and powers of the founder). This act is filed in the folder (file) of the journal for other transactions (clause 16 of Instruction No. 157n).

By Order of the Ministry of Finance of the Russian Federation No. 52n. Order of the Ministry of Finance of the Russian Federation No. 173n has lost its legal force since June 18, 2015.

As we have already said, according to the norms of clause 3 of Instruction No. 157n, primary accounting documents received based on the results of internal control committed facts of economic life for registration of the data contained in them in accounting registers, on the assumption of proper preparation of primary accounting documents on committed facts of economic life by the persons responsible for their registration. When receiving the primary accounting document, the accountant pays attention to the following points:

1) in what form the primary accounting document is drawn up (in the form approved by Order No. 52n, or in the form developed independently by the subject of accounting);

2) for the presence of all mandatory details named in clause 7 of Instruction No. 157n, Art. 9 of the Law on Accounting (if the form of the primary accounting document is developed by the accounting entity independently);

3) to fill out all columns and lines of the primary accounting document;

4) for the presence of all necessary signatures;

5) on the date of creation of the primary accounting document (often documents arrive at the institution by mail, courier, and there is a fairly large time gap between the date of preparation of the document and the date of its receipt by the accounting department. Since the primary accounting document must be accepted for accounting no later than the next day after it receipt at the institution, as required by clause 11 of Instruction No. 157n, it should be stamped and indicate the incoming number and date of receipt of the document at the institution, thereby justifying the time gap between the date of preparation of the document and the date of its processing in accounting).

By Order of the Ministry of Finance of the Russian Federation No. 52n the following changes are made to the forms of primary accounting documents, accounting registers and guidelines for their application:

1. Requirements have been established for the preparation, completion and storage of primary accounting documents and accounting registers in electronic form. Thus, from the provisions of Order of the Ministry of Finance of the Russian Federation No. 52n it follows that primary accounting documents, accounting registers are compiled in the form of an electronic document signed with a qualified electronic signature (hereinafter referred to as the electronic primary accounting document, electronic register, together - electronic documents), and (or) on paper, if it is not possible to generate and store them in the form of electronic documents, and (or) if federal laws or regulations adopted in accordance with them establish a requirement for the need to compile (storage) a document exclusively on paper.

If the legislation of the Russian Federation or an agreement provides for the submission of a primary accounting document, an accounting register to another person or to a state body on paper, the institution is obliged, at the request of another person or government body, at its own expense, to make copies of an electronic primary accounting document, an electronic register on paper. Copies of electronic documents on paper are certified in the manner established by the accounting entity as part of the formation of its accounting policies.

2. Accounting entities - institutions are given the right, if necessary, to change the formats of not only accounting registers, but also primary accounting documents, since they are advisory in nature. In Order of the Ministry of Finance of the Russian Federation No. 173n, such a norm was introduced only for accounting registers.

3. Certain forms of primary accounting documents and accounting registers have undergone changes.

4. Forms of primary accounting documents have been introduced, which during the period of validity of Order of the Ministry of Finance of the Russian Federation No. 173n were approved by resolutions of the State Statistics Committee (contained in albums of unified forms that are not mandatory for use, according to the explanations contained in the Letter of the Ministry of Finance of the Russian Federation dated 06.06.2014 No. 02- 06-05/27550).

5. From the list of unified forms of primary accounting documents used by state (municipal) institutions in their work, given in Appendix 1 to Order of the Ministry of Finance of the Russian Federation No. 52n, waybills are excluded. Thus, the form of this primary accounting document is developed independently by institutions, taking into account the requirements of Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152 “On approval

mandatory details and filling procedure waybills" Institutions may indicate in their accounting policies that they use waybills in their work passenger car according to form 0345001, and use this document in your activities.

6. It has been clarified that the formats of primary accounting documents and accounting registers are advisory in nature and, if necessary, can be changed. When producing blank products based on unified forms of primary accounting documents and accounting registers, it is permissible to change (narrow, expand) the sizes of columns and lines, taking into account the significance of the indicators, as well as the inclusion of additional lines and the creation of loose-leaf sheets for ease of placement and processing of information.

Below, in the form of a table, we provide a list of primary accounting documents and accounting registers, the form of which and the procedure for filling out have undergone changes when Order No. 52n of the Ministry of Finance of the Russian Federation came into force.

Task. The institution acquires a car that is subject to accounting as part of particularly valuable movable property. The cost of the car is 1,180,000 rubles. (including VAT - 180,000 rubles). An Act on the acceptance and transfer of non-financial assets was drawn up (form 0504101). Payment will be made using funds targeted subsidy(900,000 rubles), and from funds from income-generating activities (280,000 rubles). It is not planned to restore funds spent on the purchase of a car within one type of activity at the expense of funds from another type of activity. The equipment will be used primarily in the main activities of the institution, as well as in income-generating activities - to carry out operations exempt from VAT.

Settlements with counterparties are carried out by transferring funds from a personal account opened with the treasury authority.

Reflect transactions on accounting accounts.

Solution:

Within the meaning of the provisions of the current regulatory legal acts, account 0 210 06 000 “Settlements with the founder” from budgetary (autonomous) institutions is subject to reflection total cost property that the institution cannot dispose of independently (without agreement with the founder).

During the year, as a result of the acquisition of assets by institutions using funds allocated authorized bodies authorities (local government), write-off of property or other cases of receipt or disposal of assets, the data reflected on account 0 210 06 000 loses its relevance. Consequently, they are subject to adjustment in the manner and frequency determined by the users of the financial statements: the founders and financial authorities. Currently, specialists from the Russian Ministry of Finance indicate the following minimum mandatory requirements for clarifying such data: once a year, based on the results of the year at the time of reporting.

Since the acquired property is not intended for use within the activities of the institution, subject to VAT, the amount of tax presented by suppliers and other contractors is included in the cost of the acquired property and is not accepted by the institution for deduction (clauses 23, 47, 224 of the Instructions, approved by order Ministry of Finance of Russia dated December 1, 2010 No. 157n, clause 2 of Article 170 of the Tax Code of the Russian Federation).

The following entries should be made in accounting:

List of used literature

1. Tax Code of the Russian Federation.

2. Federal Law No. 402-FZ “On accounting».

3. Federal Law of November 29, 2014 No. 382-F3 “On Amendments to Parts One and Two Tax Code Russian Federation".

4. Federal Law of December 1, 2014 No. 406-FZ
“On amendments to certain legislative acts Russian Federation on issues of compulsory social insurance".

5. Federal Law of May 2, 2015 No. 113-F3 “On amendments to part one and part two of the Tax Code of the Russian Federation in order to increase the responsibility of tax agents for non-compliance with the requirements of the legislation on taxes and fees.”

6. Federal Law dated 04/06/2015 No. 85-FZ “On amendments to Article 219 of part two of the Tax Code of the Russian Federation and Article 4 of the Federal Law “On amendments to parts one and two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income foreign organizations)»

7. Instructions for the use of a unified chart of accounts for state authorities (state bodies), local governments, government bodies off-budget funds, state academies of sciences, state (municipal) institutions No. 157n.

9. Instructions for using the Chart of Accounts budget accounting No. 162n.

10. Instructions for using the chart of accounts budgetary institutions No. 174n.

11. Decree of the Government of the Russian Federation dated December 4, 2014 No. 1316.

12. Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p.

13. Resolution of the Board of the Pension Fund of June 4, 2015 No. 194p.

14. Resolution of the Board of the Pension Fund of July 2, 2015 No. 243p.

15. Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n
“On approval of forms of primary accounting documents and accounting registers used by authorities state power (government agencies), local government bodies, management bodies of state extra-budgetary funds, state (municipal) institutions, and Guidelines on their use"

16. Order of the Federal Tax Service of the Russian Federation dated November 17, 2010 No. ММВ-7-3/611@ “On approval of the income information form individuals and recommendations for filling it out, the format of information on the income of individuals in in electronic format, reference books".