The concept of accounting registers in accounting. Types and forms of accounting registers

Should be checked in form and in content. Checking the form assumes control over the completeness and correctness of the documentation, as well as the correctness of filling in the details. Content check - the legality of the recorded operations, the logical relationship between individual indicators. After that, the registration and grouping of data on synthetic and analytical accounts is carried out: information on the conducted business transactions from primary or consolidated documents is transferred to accounting registers.

Accounting registers are counting tables of a standardized form, formed according to the principle of economic grouping of data on the property of the enterprise and the sources of its appearance. With the help of registers, financial and business transactions are displayed on accounting accounts.

Accounting registers can be classified according to 3 criteria: appointment; generalization of data; in appearance.

By appointment, accounting registers are chronological; systematic; combined(synchronic). In chronological registers, a record of the operations carried out is carried out as the operations are carried out, without the use of additional systematization (journals, registers, etc.). Systematic ledgers involve fixing transactions on the basis of accounts. In this case, it is necessary to ensure that the entries in the chronological and systematic registers complement each other, and the sum of the revolutions of one type of registers always coincides with the sum of the revolutions of the other. If we carry out both types of records - chronological and systematic - in one register, then we will get a combined (synchronic) register. A classic example of a combined register is "journal - main".

By summarizing the data, the registers can be divided on integrated and differentiated... Their difference lies in the following: if the consideration of the register is carried out inductively - from primary documents before reporting - then we get an integrated accounting register; if the consideration is carried out deductively - from general reporting to the primary documents - then we will deal with a differentiated ledger.

In appearance, accounting registers can be divided on, accounting cards, free sheets or on digital media.

The ledger in the form of a book is a specific way, bound, laced and signed by the chief accountant.

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

A blank sheet is a table on a letterhead that needs to be stitched. This is a kind of "average version" between books and cards. In principle, summary sheets can be considered cards, but printed on thin paper of a significantly larger size than ordinary cards. And if the card is in the filing cabinet, then the loose sheets are stitched and stored in folders. Corresponding registers (lists of these documents) must be kept according to cards and free sheets.

The task of the registry is to control the accounting records. Thus, substitution of the card is excluded, and even if the card is lost, it is easy to establish which one was lost.

The cards used can have different looks. But the most popular are: checking accounts; inventory; multi-columnar.

Contract accounts are characterized by a one-sided form, since the debit and credit columns are side by side. This positioning of the data makes it easy to control financial condition enterprises.

Inventory cards are used for accounting material values... The column "Balance" has been added to them, which displays the remainder of a specific type of value upon completion of a specific operation. As a result, we have 3 columns: arrival; consumption; remainder. Each of them is divided into 2 more halves: quantity and amount. The title of the card indicates the stock limit, as a result of which it is clearly visible: does the enterprise have more specific material assets than it needs, or if there is a shortage of certain property, it will immediately become noticeable.

Multi-column accounting cards business transactions imply the highlighting of certain indicators in the columns. When one transaction is fixed in complex amounts, for example, payment of expenses.

Machine media can vary in technical structure. The information is placed, of course, not on paper, but on a magnetic medium. Placement procedure accounting information will depend on the type of media.

The persons who signed the accounting report are responsible for the accuracy of the information displayed in the accounting registers.

The storage of accounting registers should be carried out in such a way as to exclude the possibility of illegal correction of data. If such corrections are required, then they must be supported by the signature of the person who made the correction, indicating the date, in accordance with Art. 10 Federal Law "On Accounting".

According to this law, the information in the accounting register belongs to the category of commercial secrets, and persons who have access to this information are obliged to observe this secret. Otherwise, liability may arise in accordance with the current legislation of the Russian Federation.

Types of accounting registers.

Let's consider in more detail the choice of the form accounting in the context of the use of various media and the way of fixing credentials in them.

In order to classify and accumulate accounting information found in primary accounting documents, and then reflect it on the accounts of accounting statements, accounting registers are used

Synthetic ledgers- this is a kind of registers where operations are displayed in a generalized form in monetary equivalent... All information about the operations carried out in such registers is indicated in the view of synthetic accounts. An example of such a register is the General Ledger.

Analytical accounting registers imply the display of information on individual analytical accounts, while detailing the records of each synthetic account. Entries in such registers will be more detailed than in synthetic ones, since the numbers are accompanied by textual explanations, and, if necessary, the natural or labor equivalent can be indicated next to the price.

Recently, they are gaining more and more popularity complex accounting registers, combining the above types of registers, as well as 2 types of records - chronological and systematic. Complex registers are relevant for the journal-order registration form. When combining different types of accounting, an impeccable coincidence of account data is achieved, and in use turnover sheets for verification of information, the need automatically disappears. The process of recording financial and business transactions from primary documents into accounting registers is called posting transactions. Such entries are made on the basis of quotes, that is, indicating the debit and credit of the account for transactions.

In order to prevent duplication of the registered information in the accounting register from the same document, a mark is made on the document about the posting that has already been made in the form of a >> icon, sometimes the register page is indicated where the entry about this operation is made. Marking the posting of transactions will be important to further validate the correctness of the entries.

Accounting practice contains various options for the implementation of accounting records in accounting registers. According to one of the classifications, such records can be simple and copied. Copying of records is carried out in cases where there is a need for an imprint or copy of a record.

Also, writing to registers can be carried out by linear-positional and chess methods.

Linear positional method is to write debit and credit in one line. This is very convenient for accounting for all kinds of settlements, and it also becomes convenient to control the repayment of accounts receivable and accounts payable. Distinctive feature the linear-positional method - the combination of synthetic and analytical accounts in the accounting registers, due to which the accounting procedure becomes much simpler and, moreover, more reliable.

Chess principle records of transactions in accounting registers is reduced to the simultaneous recording of the amount of business transactions on debit and credit of the corresponding accounts. At the same time, the visibility increases and the internal content of the accounts is well highlighted. The chess record is well suited for the formation of registers in the journal-order form of accounting.

Documenting business transactions.

In accounting, documentation is used as the initial registration and legal registration of operations. In other words, it is a way of displaying the influence of the facts that happened. economic activity on the state of the enterprise. At this stage, all data must be reflected truthfully and have an evidentiary base. An accounting document is written at the time of the transaction, but if such an action cannot be taken, then the accounting document must be drawn up after the completion of the transaction.

Classify accounting document You can use the form and the indicators on which the operations displayed in them will depend. The main indicator of a document, which determines the essence of the operations recorded in it, is called a props.

Props is a kind of information element that contains a semantic load (for example, a type of material, a measuring unit, etc.). The requisites can be divided into qualitative and meaningful (also called, respectively, signs and indicators). The accounting object is reflected in high-quality details (it can be building material, etc.); meaningful details determine the characteristics of the accounting object (grade, dimensions of building materials, etc.).

The specifics of using the details will be determined, of course, by the form and content of the document. To make the processing of documents easier, they are grouped according to the same type of criteria. The main signs of classification of documentation are: purpose; the number of operations displayed in the document; way of using the document; place of compilation.

By appointment, accounting documents are classified into: administrative; executive; accounting purposes; combined.

Administrative documents- the type of documents that include an order, order or prescription for a specific business transaction. For example, written orders and orders of the head of the enterprise and structural units; power of attorney to receive material resources for the organization; checks for certain sum of money that must be cashed in a bank, etc. The peculiarity of administrative documents is that they are only the basis for performing a specific business transaction, but do not have confirmation of the facts of transactions.

Executive documents- serve as confirmation of the specific fact of the operation performed. This includes invoices for receipt and delivery of goods; receipt orders for registration of materials at the warehouse; receipts confirming the fact of acceptance of material values, etc. Drafting executive documents carried out at the time of the operation, given type documents serves as the basis for entering an account.

The documents accounting registration by themselves are irrelevant. They are drawn up on the basis of administrative and executive documents and serve as an auxiliary tool for the systematization of accounts.

This category also includes documents drawn up by an accountant in order to form and simplify accounts and further use in the accounting process (these can be accounting statements, calculations). Such documents will be valuable only for the accounting department of the enterprise. The meaning and form of accounting documents are determined by the technical means used in the work, as well as the composition and list of indicators of synthetic and analytical accounting.

Combined documents will contain signs of several previously mentioned documents. For example, signs of administrative documents - prescribing the performance of a certain business transaction, executive ones - confirming the fact of the transaction. Cash order contains signs of several types of documents: administrative, executive and accounting document. Combined documents are widely used in accounting practice.

By the volume of business transactions reflected, accounting documents divided into primary and consolidated.

Primary- the type of documents that are drawn up at the time of the financial and business transaction. Primary documents represent the very first "link" of the accounting line of the enterprise. These documents serve as the basis for primary accounting, since it is in them that the fact of a business transaction is recorded with the help of preliminary observation and measurement. It is worth noting that most of the accounting documents belong precisely to the category of primary (income / expense cash orders, waybills, acts of acceptance of goods, etc.)

Consolidated documents contain the facts of business transactions from several primary documents. The need for consolidated documents arose in connection with the need to generalize information from primary documents and obtain integrated indicators or auxiliary data about the investigated business transaction and its further reflection in accounting. Typical examples of summary documents: cashier reports (or cash reports), which include summarized data on incoming and outgoing cash orders, as well as additional documents; commodity reports generated on the basis of primary receipts / expenditures, etc.

Primary and summary documents can be drawn up on plain paper or on a machine carrier. In the latter case, a paper copy of the document is also required. This requirement remains in the event that the document is requested by regulatory or law enforcement agencies.

By way of use distinguish between one-time and accumulative documents.

One-time- these are documents used only for a one-time display of business transactions. Examples: orders of income / expense of property; the requirement for the shipment of materials from the warehouse, etc.

Cumulative- the type of documents used for multiple display of the same type of business transactions in them over a certain period of time (week, month, quarter, decade, etc.). This includes limit and limit fence cards issued when materials are shipped from a warehouse for the same recipient - a workshop, a site; ten-day production reports, etc. Thanks to cumulative documents, you can significantly reduce the amount of used documentation.

At the place of preparation of documents can be classified into external and internal

External- documents drawn up outside the enterprise, that is, those that come from outside: payment claims of suppliers; judicial orders of execution; bank statements on current accounts, etc.

Internal- documents drawn up within the enterprise (regardless of purpose).

For accounting, only those documents can be used that are drawn up uniformly and correctly, in accordance with all the requirements of the current legislation.

A unified accounting document is considered to be approved in accordance with the established procedure and is used to display the same type of business transactions for all economic entities. activities: incoming / outgoing orders; advance accounts; payment requests, etc. The use of such documentation is mandatory for all types of enterprises, regardless of the type of activity.

Due to the unification of documents, their ordering is achieved. Along the way, the issue of document standardization should be resolved (development of forms of the same size for a specific document).

Unification primary documentation plays an important role in improving the accounting process, since in this way standard requirements for documenting business transactions are established and approved. Unified forms of primary accounting documents can be drawn up both on paper and on machine information media. Resolution of the Government of the Russian Federation No. 835 "On primary accounting documents" imposes on State Committee statistics of the Russian Federation functions for the development, approval and subsequent dissemination of unified forms of primary accounting records, as well as their electronic versions. If the document is executed on a machine medium, then to confirm it, a printout of copies on paper with the subsequent signing by authorized officials (determined by the appropriate form of the document) is required. You can confirm the legality of a document that was created, stored or transmitted using information and telecommunication devices with an electronic digital signature, in accordance with current legislation. If the form of such a document is absent in the albums of unified forms, you can prove its legal force using required details, the list of which is regulated by the Federal Law "On Accounting".

When fixing any business transaction, it is required to draw up a high-quality supporting document, which will contain a real description of the transaction performed (terms, volumes). Responsibility for the accuracy of the data in such a document is borne by the persons who signed it.

If the document is filled in by hand, the handwriting must be clear and legible. Erasure and unacceptable methods of correcting the entered data are prohibited. If it is necessary to correct an error, then the wrong character is crossed out with one line (so that the strikethrough can be read), and the correct data is written on top. The correction must be confirmed by the persons who previously signed the document, indicating the date of the correction and re-signing.

Certain documents - cash, banking - do not allow for corrections in any way. The procedure for issuing such specific documents is regulated by the Procedure for conducting cash transactions on the territory of the Russian Federation, which was approved by the Central Bank of the country. For example, according to of this Procedure in accounting documents for admission and issue Money the amount should be fixed not only in numbers, but also in capital letters, starting with the capital first letter (thus excluding postscripts). The same Procedure is mandatory when filling out the documentation for the shipment of materials.

In order to establish control over a number of accounting documents, the stubs of checks, receipts, carbon-copy statements can be filled in. Such control allows you to avoid all kinds of mistakes or illegal transactions, prevent unforeseen waste, theft and any abuse of office.

In order to prevent double use of the same document, this document can be necessarily canceled (powers of attorney, cash orders, etc.). To repay them, you must put the appropriate stamp or inscription: "Received", "Paid", etc., with the date fixed. The presence of a redemption stamp will invalidate all bank documents, as well as documents on which wages are calculated and paid.

Properly drawn up accounting documents are subject to transfer to the accounting department for subsequent processing and entry into the accounting records of the operations indicated in the documents. After that, the accounting documents are sent to the archive.

Document flow- this is the process of moving accounting documents from the moment they were issued (or compiled, printed), used, processed by the accounting department, entered into accounting registers and until they are deposited in the archive.

Document flow provides for the introduction of schemes and schedules for the movement of accounting documents. The graphs will contain notes indicating: the list of documents; which official is engaged in drawing up a specific document; to whom the document is then transferred; information about the processing and distribution of documents.

Immediately after entering the accounting department, accounting documents must be checked on the merits of the operation and compliance with the registration requirements.

Verification of the essence of the operation is reduced to checking the compliance of the operation, which is indicated in the document, with the requirements of the current legislation. This type of check is one of the most important factors in the control of the legality and expediency of the operation, carried out by employees of the accounting department.

Checking the correctness of the paperwork sets the task to find out: whether the document corresponds to the form approved by the legislation; are the details indicated in it reliable; whether errors were corrected correctly; whether the signatures were actually put by the specified officials, etc. If violations are detected in the specified paragraphs, the document must be returned for additional registration.

If the accounting document has passed the checks, it goes to the accounting department for accounting processing. Such processing will prepare the document for entry into the accounting registers. The volume of accounting processing of documents will depend on the quantity and quality of transactions specified in a specific document. For example, if they do not have a monetary measure, then a quotation or taxation will be carried out first (quantitative indicators are multiplied by the price of one unit). If it is required to systematize and collect together the data found in the documents, they are grouped according to the economic essence of the designated financial and business operations, using grouping and accumulative statements.

Then comes the next stage of accounting processing of accounting documents - account assignment (or markup), during which the corresponding accounts are indicated on which the operations were carried out that caused the issuance of these documents.

Modern specialized software makes it possible to create a kind of electronic trade system. At the same time, placement is carried out not in files and directories, but in electronic folders, cabinets, on shelves and sections (like ordinary documents). And to find required document, a special search engine is used, in which key points can be: date of creation of the document; certain phrases; the name of the organization and some other parameters.

After use, the documents must be submitted to the archive. And documents stored in the archive can act as confirmation for revision, audits; as evidence in the decision controversial issues in a court; in the form of references. Therefore, the storage of documents should be carried out in such a way as to ensure reliable preservation together with high level finding speed.

After complete processing by the accounting department, the documents are stored in the archive of the accounting department, and then transferred to the archive of the enterprise. Before submitting them to the archive, documents are grouped into folders according to the chronology of appearance and by types of operations. The fact of transfer of the document to the archive of the enterprise is recorded in the archive book.

The storage period of accounting documents in the archive of the enterprise is determined by the Federal Archival Service, and this period is at least 5 years. For certain types documents set certain terms: personal accounts of employees of the enterprise must be kept for 75 years; power of attorney to receive money or other valuable property - 3 years, etc.

At the end of the storage period, especially important documents must be transferred to the State (at the location of the enterprise), and other types are destroyed. In case of transfer certain documents to the State Archives, a corresponding entry is made in the archive book and a link to a document confirming the transfer is made.

Seizure of primary documents from the enterprise can be: investigation, inquiry, prosecutor's office, court, tax office according to the orders of these authorities and in accordance with the current Criminal Procedure Code of the Russian Federation. When seizure of accounting documents, a protocol is drawn up, a copy of the protocol is entitled to receive the director and Chief Accountant enterprises. Also indicated officials(or other authorized persons) may take a photocopy of the seized documents in the presence of representatives of the authorities making the seizure. Copies are dated and reason for withdrawal.

If the accounting document disappears or is illegally destroyed, the director of the enterprise appoints a commission to investigate this fact. If necessary, representatives of law enforcement agencies, security personnel or the Ministry of Emergency Situations can be invited (about which a reservation is made in a specific order). Based on the results of the audit, the commission draws up an act approved by the director of the enterprise.

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

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

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

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

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

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

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

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

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

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

Appearance Cards used in practice can be different, but the most common are three types: checking accounts, inventory and multicolumn cards.

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

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

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

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

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

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

Types of accounting registers in accounting

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

Accounting registers are used to systematize and accumulate accounting information contained in the primary accounting documents accepted for accounting, and to reflect it on the accounts of the FHZH.

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

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

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

Ledgers

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

Cards

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

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

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

Multi-column cards intended for accounting production costs by item by item (by items of calculation) related to the release 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 kept for each type of product, work performed, and services.

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

Free sheets

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

Machine media

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

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

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

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

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

If chronological and systematic entries are made in one register, then such a register will be called combined. Typical examples of such a register are "Magazine-Main", many magazines-orders. The use of combined accounting registers allows you to make Accounts more visual, while reducing the number of accounts.

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

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

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

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

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

In accounting practice, they apply different ways accounts in accounting registers. Records in accounting registers are simple and copied. Copying of records is used in cases when it is necessary to have an imprint or a copy of the record.

Entries in accounting registers can be carried out using linear positional and chess methods.

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

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

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

The concept of accounting registers

Definition 1

Recording transactions on accounts- this is a reflection of its content in accounting books, cards or summary statements, which are accounting registers. Registers - specially graded sheets, which are intended for the registration of business transactions. Accounting registers are built in accordance with the economic grouping of data on property and the source of its formation. The process of recording business transactions in accounting registers is called accounting registration.

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who drew up and signed them. Information from accounting registers and internal accounting statements is a trade secret. Persons who have gained access to the data contained in accounting registers and in internal accounting statements must keep trade secrets. For the disclosure of commercial secrets, liability is provided, which is established by the legislation of the Russian Federation.

Classification of accounting registers

Registers are subdivided into:

• cards,

  loose sheets.

Books consist of sheets bound together. Stapling sheets into a book ensures the safety of information, but limits the one-time availability of the register. The following books are kept in accounting: cash book, income register and expense orders, book of accounting of powers of attorney, book of accounting of deposit amounts, general ledger, etc.

Cards are free sheets, they are intended for analytical accounting of accounts. Cards are stored in a special card index by groups and names of funds. Cards are kept in accounting warehouse accounting materials, inventory cards accounting of fixed assets and others.

Free sheets include order journals, statements, development tables.

In accounting, there are the following entries in the accounting registers:

chronological - a record made as operations are performed in a certain sequence;

linear entry - an entry in the register made on the basis of a document in one line.

The chess record assumes that the amount in the main document is written to the ledger, after which the check is output to one work record.

By types accounting records registers are subdivided into:

chronological, in which the data of primary documents are registered in the order they are received by the accounting department;

systematic, in which business transactions are grouped according to homogeneous characteristics.

In terms of volume and content, the registers are:

synthetic accounting registers, in which transactions are reflected only in money and in a generalized form for synthetic accounts;

analytical accounting registers, in which transactions are recorded in detail, both in monetary and physical terms;

combined registers - combine synthetic and analytical accounting.

Picture 1.

The order and technique of entries in accounting registers

Accounts in accounting must answer requirements:

documentary;

timeliness;

brevity;

accuracy;

Based on these requirements, the main rules for keeping records in accounting registers:

• entries in accounting registers are made on the basis of completed and verified documents;
• each business transaction, drawn up as a primary document, must necessarily be reflected in the accounting register;
• records in accounting registers are kept in the following order:
• according to single documents, business transactions are recorded directly in order journals;
• for mass documents, business transactions are initially grouped in different statements, and then transferred to order journals;
• at the end of the records, each document is marked with the number of the accounting register, in which this document is reflected to prevent duplication of records;
• all entries in the accounting registers are made in a timely manner;
• it is possible to use a record of homogeneous transactions with a total for a month for a set of documents;
• the content of records in accounting registers is determined by the type and purpose of the accounting register itself, but there are mandatory elements of records:
• date of entries;
• number and date of the document;
• a summary of the entry;
• number of accounts and positions of analytical accounting;
• sum.

Remark 1

The basic rule for counting records of the accounting register is that all documents of the reporting period have already been reflected in the accounting registers and the necessary transfers of amounts between the registers have been made. The sum of the totals is calculated for each column and recorded in the lines and columns of the registers specially provided for this.

In accounting, control over the correctness of accounting records, including in accounting registers, is always required. There are several ways to do this:

cross-checking of totals between registers;

cross-verification of analytical and synthetic accounting.

Ways to fix errors in accounting registers

Accounting errors are common and you should definitely know how to correct them.

Proofreading applies if the error is not in the correspondence of accounts and does not affect the totals of the accounts. In this case, the erroneous text or amount is crossed out with a thin line, preserving the readability of what was previously written, and the correct text or amount is written above the crossed out text. The correction of the error is endorsed by the signatures of the persons who drew up the document, and in the accounting documents - by the signatures of the employees making the correction. In the margins or at the end of the page, the word "corrected" is written, the correct text or the amount and date of the correction.

Way additional wiring is used if the correspondence of the invoices is correct, but the amount needs to be increased. To correct it, you need to make sure that the error is repeated in the synthetic and analytical accounting registers. The error is corrected by additional wiring.

Remark 2

Way "Red storno" represents the cancellation of an entry and is used to correct errors in the correspondence of invoices. This method is also used when the transaction amount is less than reflected in the accounting.

- these are carriers of accounting and economic information obtained on the basis of primary or consolidated accounting documents. They are designed to systematize and accumulate information, to reflect it on 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 property of the organization, the sources of its formation, etc.

With the help of accounting registers, they carry out:

Accumulation and grouping of information by economic objects accounting;

Control over the safety of primary and consolidated accounting documents;

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

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

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

1) the purpose;

4) the method of grafting;

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

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

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

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

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

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

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

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

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

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

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

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

Contract account 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 for the movement of goods of a certain name.

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

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

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

4. According to the graphing method, paper registers are divided into single-position, double-position, multi-position, linear, chess, etc.

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

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

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

Chess registers are grafted into squares resembling a chessboard. Entries are made at the intersection of columns and lines, so the entry is simultaneously debit and credit.

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

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

The practical part.

2. What are the analytical accounting registers for?

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

Classification

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

• By appointment. On this basis, tables are divided into three types. Information is entered into chronological tables as they arise, but at the same time they are not systematized. Information is entered into systematic registers on the basis of the accounts on which it is posted. The data from these two tables are related. There are also forms in which a generalized and systematic recording is performed. They will be combined. For example, such a table is considered "Journal-Main".
• For work with information. On this basis, tables are divided into integrated and differentiated. On the first, the data is integrated, and on the second, it is split.
• By sight. The shape of the tables can be completely different. For example, these are cards, books. The former are tabular forms, the latter are bound document with lacing. A blank sheet is a table placed on a letterhead. This is a cross between a card and a book. Each of the forms is subject to special storage. For example, cards are placed in filing cabinets, and loose sheets in folders. For these forms, it is necessary to create registers. They are needed to prevent theft and substitution. If the document is lost, it can be easily restored based on the registry data.
• By content. There are synthetic and analytical tables. In the first option, information is recorded in a generalized form in monetary terms. The data is entered based on synthetic accounts. The generalized register is the General Ledger. In analytical registers, data are recorded on accounts with the appropriate name. That is, detailed information is displayed. Most companies use complex forms that combine two types of accounting (general and detailed).

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

• Contract Accounts Receivable. These cards are one-sided. On one side are the columns "Credit" and "Debit". This arrangement of information allows you to quickly compare data, analyze the status of various operations.
• Inventory. Such cards are needed to keep track of the values ​​that are in the company. They have these columns: income, spending and balance. They are categorized into columns. The document contains a reserve standard that allows you to determine the discrepancy between the real amount of funds that the company has with the required amount.
• Multi-columnar. Needed to record the operations performed in the company.

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

Illegal adjustments cannot be made to the registers. The system must be protected from unauthorized fixes. If you need to correct a previously introduced error, a special procedure is initiated. It is necessary to justify the correction, as well as to certify it with a signature. The date on which the corrections were made should also be recorded. The relevant rules are stipulated by article 10 of the Federal Law No. 402 of December 6, 2011 "On accounting". The same Federal Law states that information from registers is recognized as a commercial secret. If any persons disclose the data in question, responsibility is imposed.

Types of accounting registers in accounting

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

• Books. These are tables divided into columns. Documents are numbered and laced. They fit into a binding. The final sheet records the number of pages in the book. On the same sheet, the chief accountant and the head put their signatures. The seal of the establishment is affixed. Books become relevant when there are few accounting objects. V cash book all actions taken by the company are recorded. The General Ledger summarizes the movement of all accounting items.
• Cards. These are papers presented in the form of a table. They have a number of advantages. They are just sorted. They are intuitive and easy to use. Exists different types cards. The contract documents are one-sided. They are needed to account for transactions with legal entities and individuals. Inventory forms are needed to record values. This form has a "Balance" column. Multi-column forms are needed to account for expenses for the release of goods, the execution of work. Cards are placed in boxes specially organized for this. The collection of documents under consideration is called a card index. Tables are placed in the card index in accordance with their numbers or other features: alphabetical designation, account numbers.
• Free sheets. In appearance, they are similar to cards. These are the forms in which the table is located. However, more information can be placed in these documents. Free sheets, for example, are statements. The main function of such documents is the generalization of homogeneous information. For example, securities can summarize information about the depreciation of funds.
• Machine media. All information is placed on a magnetic medium. For example, it can be magnetic tapes, disks, floppy disks. If the information is located on a machine carrier, it is imperative to create paper copies of the documents.

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

Methods for reflecting information in registers

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

Writing can be done by these methods:

• Linear positional principle. In this variant, the turnover on debit and credit forms a single line. This is a convenient method for keeping track of settlements. It makes it easy to track the status of all types of debt. Such a record allows you to combine data from detailed and generalized accounting.
• Chess principle. The amount of the performed action is fixed in one step for both debit and credit. This method is clear. The entries are detailed as they reveal the contents of the correspondence. The chess principle is relevant in the formation of many registers, including order logs.

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