Registers accounting- This is an integral part of the organization's accounting, which serves to systematize and save 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 featured in the Albums of Uniform Forms. Currently, the forms of accounting registers are approved by the head of the enterprise.

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

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

Forms of accounting registers are established by law and can be taken from official sites, they can be downloaded from the Internet, search using search engines.

Classification of accounting registers

Accounting registers are classified according to 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 registers 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 records, then it refers to combined synchronous registers. An example of such an accounting register is the Journal-Main.

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

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

According to the generalization of information, registers are divided into synthetic and analytical.

1. In synthetic registers, transactions are recorded only with the indication of the date and amount.
2. Analytical accounting registers are forms of accounting in which analytical information is systematized, that is, not only the details of the operation, but also its brief 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 turnovers for different statements.

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

1. The book is a register, which is mandatory laced, numbered and sealed with the seal and signatures of responsible persons.
2. A card is a register in the form of a typewritten table.
3. A free sheet is a register in the form of a table to be filed. To account for cards and free sheets, registers are maintained in order to exclude register substitution or, if necessary, restore a lost document.
4. A machine medium is an electronic document stored on a magnetic medium and certified by an electronic signature. When using machine media, the information should be printed in a timely manner.

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

If an error is found in the register, the responsible person makes the correction, indicating the date the correction was made and affixes it with his signature.

The correction is made by crossing out the 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 turnover scheme

The term "accounting registers" is commonly understood as a large number of documents intended to reflect and systematize data from the "primary". The procedure for maintaining these documents is regulated by Article 10 of the Federal Law No. 402 of December 06, 2011.

Duty to complete registers is assigned to the accountants of commercial organizations, who must use the summary data for the preparation of financial and tax reporting. They are classified by purpose and by the degree of generalization of information.

The most important accounting register of any commercial organization is, which is used in compiling and displaying summary data in the general ledger.

Federal legislation provides for forms of accounting registers that must complete legal entities having any organizational and legal form of ownership.

At the same time, the current laws do not prohibit business entities to independently develop accounting registers for themselves.

They can lead analytical and synthetic accounting both on paper and in electronic form. In recent years, many commercial organizations use special software, through which data is posted on accounting accounts, filled in and printed. primary documentation, compilation of accounting registers and reporting.

Every commercial organization must develop and approve own . This document will reflect all the important points regarding its work in general, relationships with staff members, document management, etc.

IN accounting policy organizations must necessarily present information regarding the accounting registers that will be maintained by accountants. It should be noted that the form and method of maintaining these documents is indicated. As for state enterprises, the form of accounting registers for them is approved by the Ministry of Finance of the Russian Federation.

What needs to be reflected

In 2018, business entities may not use the previously approved forms of accounting registers, in accordance with the Information Regulation of the Ministry of Finance PZ No. 10/2012 dated December 04, 2012.

When they are formed, comply only with the requirement of Federal Law No. 402 of December 06, 2011 concerning the presence required details.

When compiling such documents, accountants must necessarily indicate the following details:

1. Name (full) of the accounting register.
2. Full name of the commercial organization, its code.
3. The period for which this document is compiled (or the start date of maintenance and the date of closing).
4. The name of the employee who is responsible for compiling the document.
5. Signature, companies.

This document should group data in chronological order. A systematic grouping of accounting objects can also be carried out. Units of measurement are required. All data entered into accounting registers must be supported by relevant primary documentation.

It is forbidden to indicate deliberately false information that will distort the final results, because of which the organization minimizes tax liabilities to the budget. If this fact is revealed by the regulatory authorities, then the company and responsible persons face financial sanctions.

Types and forms in 2018

In 2018, business entities must conduct the following registers:

1. general ledger. It systematizes information that is reflected in the accounts of accounting.
2. Cash book, registers, which lists data in chronological order.
3. Journals-orders, statements, designed to systematize primary accounting data.
4. Chess sheets.
5. Accounting references.
6. Transcriptions to accounting accounts.

After the chief accountant of the organization has developed all forms of accounting registers, they are submitted to the manager for approval.. If he does not have any objections, then an order is issued, which is recorded in the appropriate journal.

Supervisory authorities, which will sooner or later inspect the economic activities of the company, this document will be required. After studying the order, the inspector will request all the forms of interest to him (if the company maintains electronic document management, it will request their printouts). That is why legal entities should not forget about its publication, because otherwise they cannot avoid conflicts with regulatory authorities.

Starting from 2013, legal entities obliged to issue an order, which will approve all the registers they use when . This procedure is regulated by Federal Law No. 402 of December 06, 2011. An application is attached to the order, in which it is decrypted complete list accounting registers.

Register examples

In accordance with Order No. 94n, issued by the Ministry of Finance of the Russian Federation on October 31, 2000, business entities that are required to keep accounting records and submit relevant reports must fill out the following types registers:

No. journal-warrant	account number
1	50	Receipts to the cash desk of the organization in cash, expenditure of funds
2	51	Cash flow on settlement accounts
3	55	Systematizes information about funds received and debited from special bank accounts
4	66, 67	Making settlements on short-term and long-term loans and credits
5.5A	20-99	Reflects all expenses of the enterprise
6	60	Calculations carried out by the company with suppliers and contractors
7	71	Settlements carried out by the enterprise with accountable persons (business trips, advances issued for the purchase of inventory items, etc.)
8	60, 62, 68, 76	Calculations carried out by the company with buyers, budget, debtors and creditors
9	79	Carrying out on-farm settlements
10	20, 21, 23, 25, 26, 29, 69, 70, 94, 96, 97	Production and general running costs, payroll settlements with employees, payroll taxes, losses and shortages, reserves and deferred expenses
11	40, 41, 43, 45, 46, 62, 90	Finished products and goods, settlements with customers and buyers, sales
12	86	Target financing of various programs
13	01, 02, 80	Fixed assets, depreciation, authorized capital
14	14	Agricultural information is reflected, for example, registration of animals for growing and fattening, etc.
15	84, 98, 99	Profits, losses, deferred income, retained earnings
16	07, 08	The company's investments in non-current assets, equipment intended for installation

sheet number	Information to be displayed
1M	Cash and non-cash form, financial documents
2-M	Stocks
3M	Settlements with debtors and creditors, employees, budget, creditors, deferred income
4-M	Fixed assets, depreciation, non-current assets, financial and capital investments
5-M	Expenses, deferred expenses, income accounting, financial results, equity, ensuring future payments and expenses

Business entities often involve the following types of registers:

Register type	Content
Cards (inventory)	Used to account for fixed assets (including group)
Vedomosti	Legal entities maintain turnover and accumulative statements for financial and non-financial assets, receipts and expenditures of goods and food, etc.
Books	The main document of any commercial organization is the general ledger, which reflects the totals for all accounts, as well as the balances for them at the beginning and at the end of the reporting period (month). The cash book is necessary to record the receipts and expenditures of cash in cash
Magazines	Business entities in the process of doing business must draw up primary documentation, which should be registered in the relevant journals (for example, strict reporting forms, orders, waybills, etc.)
Registers	These documents usually contain information
Cards	Designed to account for inventory items, fixed assets, intangible assets etc.
Inventory	Compiled in cases where there is a need to recalculate any values, documents

Correctness of reflection of business transactions

The accountant who fills out the accounting documents must carefully monitor the correctness and completeness of the information reflected in them. Very often, these documents contain mechanical or mathematical errors that can be corrected in a certain way.

Federal legislation provides the following methods for correcting entries in accounting registers(it is forbidden to erase, cover with a corrector and use a blade to correct errors):

• preparation of additional accounting entries;
• "red side";
• proofreading.

If, when filling in the accounting registers, an error was made that was not related to the correspondence of accounts and did not affect the total figures, then the accountant can apply the correction method. He should cross out the wrong entry with a thin line, and the exact data is entered next to it.

In the lower part of the register, the entry “corrected to believe” “corrected (for example) twenty-five to thirty-eight” should be made, the date and signature are put. In most cases, this technique is used to correct errors in accounting statements And explanatory notes to balances.

If an error was made in the accounting register that affected the correspondence of accounts, then the accountant should apply the “red reversal” technique. Its principle is as follows. The accountant repeats the incorrect correspondence in red ink, after which he writes the correct wiring in blue ink.

In the event that the amount was incorrectly indicated in the consolidated document, but the correspondence of the accounts was correctly drawn up, the accountant can apply the additional posting method. He needs to reflect the unaccounted amount in the same correspondence.

How to create accounting registers? Details are in this manual.

Question. The procedure for the formation of 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 the transactions) and (or) are grouped according to the relevant accounting accounts in an accumulative way with reflection in the accounting registers.

Omissions or withdrawals are not allowed when registering accounting objects in accounting registers, registration of imaginary and sham accounting objects in accounting registers (paragraph 2 of article 10 federal law No. 402-FZ).

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

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

Register name;

The name of the economic entity that compiled the register;

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

Chronological and (or) systematic grouping of accounting objects;

The value of the monetary measurement of accounting objects, indicating the unit of measurement;

Names of positions of persons responsible for maintaining the register;

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

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

Accounting registers are formed in the form of books, magazines, cards on paper or in the form electronic document(register) signed with an electronic signature. If the legislation of the Russian Federation or the agreement provides for the submission of the accounting register to another person or to a state body for hard copy, the institution is obliged, at the request of another person or government agency to make at his own expense on paper copies of the accounting register drawn up in the form of an electronic document (clause 7, article 10 of Federal Law No. 402-FZ). The formation of accounting registers on paper in the case of complex automation of accounting is carried out at intervals established as part of the formation of accounting policies. In accordance with paragraph 11 of Instruction No. 157n, entries in the accounting register (transaction journal) are made as operations are performed 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 homogeneous documents.

Correspondence of accounts in the corresponding journal of operations is carried out depending on the nature of the operations on the debit of one account and the credit of another account.

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

Name of the institution;

Name and serial number of the folder (case);

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

Name of the accounting register (transaction log) indicating, if any, its number;

The number of sheets in the folder (case).

In accordance with the frequency of formation of accounting registers (transaction logs) established within the framework of the workflow on paper (operational day, month, quarter) according to primary (summary) electronic documents accepted for accounting and related to the corresponding accounting register (transaction log), a register of electronic documents is formed (a register containing a list (register) of electronic documents) filed in a separate folder (file). After a month, the account turnover data from the respective transaction journals is recorded in the general ledger. Bodies implementing cash service, financial authorities keep a journal of other transactions, the data from which is recorded in the General Ledger daily. At the end of the current financial year, the turnovers on accounts reflecting the increase and decrease 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 provided for in the form of the document).

It is allowed to make corrections to primary accounting documents (with the exception of cash and bank documents), unless otherwise established by federal laws or regulatory legal acts of state accounting regulatory bodies (clause 10 of Instruction No. 157n, clause 7, article 9 of Federal Law No. 402- FZ).

Primary documents containing corrections are accepted for accounting in the case 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, indicating "Corrected to believe" ("Corrected") and date of amendment.

Correction of an error in the accounting register must be substantiated 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 surnames and initials or other details necessary to identify such persons (clause 8, 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 the following order:

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

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

(transaction journal), depending on its nature, is reflected by the last day of the reporting period as an additional accounting entry or an accounting entry drawn up according to the "red reversal" method and an additional accounting entry;

An error found 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 drawn up according to the “red line” method and an additional accounting entry.

Additional accounting records for correcting errors, as well as corrections by the “red reversal” method, are issued with a certificate (f. 0504833) containing information on the rationale for making corrections, the name of the corrected accounting register (transaction log), its number (if any), as well as the period for which register has been made.

The head of the institution is responsible for organizing the storage of primary (summary) accounting documents, accounting registers (clause 14 of Instruction 157n).

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

If there is a technical possibility, the institution has the right to store primary electronic documents (electronic registers) on machine media, taking into account the requirements of the legislation of the Russian Federation regulating the use of an electronic signature in electronic documents.

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

In the event of loss, destruction or damage to primary (summary) accounting documents and (or) accounting registers, the head of the institution (in the absence of his authority, the body exercising the functions and powers of the founder) appoints a commission to investigate the reasons for their loss, destruction, damage, to identify guilty persons, 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 (case) of the journal for other operations (clause 16 of Instruction No. 157n).

Order of the Ministry of Finance of the Russian Federation No. 52n. Order of the Ministry of Finance of the Russian Federation No. 173n from 06/18/2015 has lost its legal force.

As we have already said, in accordance with the norms of clause 3 of Instruction No. 157n, primary accounting documents are accepted for accounting that have arrived as a result of internal control of the facts of economic life committed to register the data contained in them in accounting registers, on the assumption of proper compilation of primary accounting documents for committed facts of economic life by persons responsible for their execution. Upon receipt of the primary accounting document, the accountant pays attention to following points:

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

2) for the presence of all the required 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 subject of accounting independently);

3) to fill in 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 are received by the institution by mail, courier, while 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 should be accepted for accounting no later than the next day after it receipt by the institution, as required by paragraph 11 of Instruction No. 157n, it should be stamped and indicate the incoming number and date of receipt of the document by the institution, thereby justifying the time gap between the date of the document and the date of its processing in the 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. So, from the provisions of the 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 by a qualified electronic signature (hereinafter referred to as the electronic primary accounting document, electronic register, together - electronic documents), and (or) on paper, in the absence of the possibility of their formation and storage in the form of electronic documents, and (or) in the event that federal laws or regulatory legal acts adopted in accordance with them require the compilation (storage) of the document exclusively on paper.

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

2. Subjects of accounting - 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 the 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 were introduced, which, during the period of validity of the 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 the 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 by the institutions independently, taking into account the requirements of the Order of the Ministry of Transport of the Russian Federation of September 18, 2008 No. 152 “On Approval

mandatory details and the procedure for filling out waybills. Institutions in their accounting policies may indicate that they use a waybill in their work. passenger car in the form 0345001, and apply this document in their activities.

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

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

Name of the primary document	The nature of the changes
Primary accounting documents
Waybills of a passenger car (f. 0345001), a truck (f. 0345004), etc.	Order of the Ministry of Finance of the Russian Federation No. 52n does not contain any mention of the form of waybills used by budgetary institutions. The form is developed and approved by the institution
Act on acceptance and transfer of objects of non-financial assets (f. 0504101)	In the wording of the Order of the Ministry of Finance of the Russian Federation No. 173n, it was called the "Act on the acceptance and transfer of an object of fixed assets (except for buildings, structures)". The form of the act has undergone significant changes: - the names of the columns have changed, which reflect information about the recipient, sender, type of property; - the information reflected in the table "Information on transferred objects of non-financial assets" was corrected. Now it indicates: the name of the accounting object, the date of manufacture, the actual period of operation, the passport of the object, the number (inventory, register, factory, other), initial (book) value, accrued depreciation. The residual value of the object, the cost of its acquisition, useful life, depreciation method are excluded from this table. This information is reflected in Sect. 3 forms "Information on the accepted objects of non-financial assets"; - contains tables in which the recipient and the sender make a note about deregistration of the object and its acceptance for accounting
Invoice for the internal movement of objects of non-financial assets (f. 0504102)	In the wording of the Order of the Ministry of Finance of the Russian Federation No. 173n, it was called "Invoice for the internal movement of fixed assets (f. 0306032)". The form itself has changed as follows: - the names of the form columns have been corrected. For example, if earlier the column of the form was called "Cost of rubles in total", now it is called "Amount, rubles", or earlier the column was called "Cost of rubles per unit", now - "Price per unit, rubles", while the essence the information reflected in this form has not changed; - the form was supplemented with the column "Unit of change code according to OKEI"; - a table with a cut line is included, in which the bookkeeping mark is put on the reflection in the accounting of the movement of the object with the signature of the contractor
The act of acceptance and delivery of repaired, reconstructed and modernized fixed assets (f. 0504103)	As amended by the Order of the Ministry of Finance of the Russian Federation No. 52n, the form of the act has changed as follows: - now the form includes information about the balance holder of the property, about the contract concluded for repair work; - slightly changed the information to be reflected in the table "Information on the costs associated with the repair, reconstruction, modernization of fixed assets"
Act on the write-off of objects of non-financial assets (except vehicles) (f. 0504104)	In the wording of the Order of the Ministry of Finance of the Russian Federation No. 173n, this form was called the "Act on the write-off of an object of fixed assets (except for motor vehicles) (f. 0306003)". The following changes took place in it: - in the column "Initial cost at the time of acceptance for accounting or replacement cost, rub." now the book (replacement) cost is indicated; - in addition to the amount accrued on the depreciation object to be retired and its residual value, the correspondence of accounts that was made in accounting when writing off the property object in terms of its residual value and the amount of depreciation accrued on the object is indicated; - the sections "Brief individual characteristics of the fixed asset object" and "Information on the costs associated with the write-off of the fixed asset object from accounting and the receipt of material assets from their write-off" were excluded; - two tables have been added, one of which marks the accounting department about the write-off of the object from the register, and the other reflects the measures for the disposal of objects and their result
Write-off act vehicle(f. 0504105)	The form of the act, its name and number have undergone the following changes: - Form 0504105 was approved by Order of the Ministry of Finance of the Russian Federation No. 52n, and earlier the form of the act 0504104 was used by budgetary institutions; - the form contains two sections: "Information about the vehicle" and "Technical characteristics of the vehicle and information about its technical condition" (the form as amended by the Order of the Ministry of Finance of the Russian Federation No. 173n contained three sections). Chapter " a brief description of object of fixed assets" was excluded from the form. The information that was reflected in it is now indicated in the section "Technical characteristics of the vehicle and information about its technical condition"; - not only the names of the sections of the form have changed, but also the information reflected in them. According to our opinion, the form has become more capacious, but at the same time concrete
Card (book) of accounting for the issuance of property for use (f. 0504206)	The form of this primary document was not provided for by the Order of the Ministry of Finance of the Russian Federation No. 173n. This document is used to record property that is issued for personal use to an employee (employee) in the performance of official duties

Receipt order for acceptance of material assets (non-financial assets) (f. 0504207)	The form of this primary document was absent in the Order of the Ministry of Finance of the Russian Federation No. 173n. At the same time, this document is compiled by the institution upon receipt of material assets (in particular, fixed assets, inventories), including from third parties(institutions), and serves as the basis for acceptance for accounting and reflection on the balance sheet of the institution
Time sheet (f. 0504421)	Timesheet form 0504421 contained in the Order of the Ministry of Finance of the Russian Federation No. 52n, and the procedure for filling it out largely differ from those approved by Order of the Ministry of Finance of the Russian Federation No. 173n: - the symbols that are used when filling out the timesheet have been removed from the form itself and transferred to that part of the Order of the Ministry of Finance of the Russian Federation No. 52n, which contains instructions on how to fill out forms; - the symbols used in the report card (f. 0504421) are supplemented with the indicator "Absences due to unexplained reasons(until the circumstances are clarified) - HH "; - the right to independently supplement the applied symbols as part of the formation of its accounting policy has been granted; - information regarding the calculation has been excluded wages; - the new form of the report card assumes the reflection of the full name. the employee, his registration number, position, dates of the month, in which the use of working time is kept and various cases of deviations from the normal use of working time are recorded; - established the procedure for making changes to the timesheet; it was established that the periods for filling out and the deadlines for submitting the time sheet to the accounting department are determined by the act of the institution as part of the formation of the institution's accounting policy in terms of the workflow schedule
Accounting registers
inventory card accounting for non-financial assets (code f. 0504031)	In the edition of the Order of the Ministry of Finance of the Russian Federation No. 173, it was called "Inventory card for accounting for fixed assets (f. 0504031)". The form of this accounting register (as well as the name) has undergone a change. All information in the card is divided into five sections: "Information about the object", "Cost of the object, changes in the book value, depreciation", "Information on the acceptance for accounting and disposal of the object", "Information on the internal movement of the object and the repair", "Brief individual characteristics of the object" (this section of the form has remained unchanged). In our opinion, information in new form cards are now placed more capaciously, but at the same time concisely and conveniently both for the person filling out the card and for the person reading it
Accounting card for material assets (f. 0504043)	The card form was previously contained in the Order of the Ministry of Finance of the Russian Federation No. 173n (it is identical to the form contained in the Order of the Ministry of Finance of the Russian Federation No. 52n), but there was no procedure for filling it out in this document. This omission was corrected by the Order of the Ministry of Finance of the Russian Federation No. 52n. It follows from the provisions of the named document that the material assets accounting card (f. 0504043) is used for accounting in places of storage of material assets by persons responsible for their safety. Accounting in the card is carried out by financially responsible persons by name, grade and quantity of materials, finished products, soft inventory, dishes, objects library collections using separate pages for each item of accounting
Journal of payroll operations (code f. 0504071)	In Order of the Ministry of Finance of the Russian Federation No. 52n, it is called "Journal of payroll operations, monetary allowance and scholarships (f. 0504071)". This journal is still compiled by the institution on the basis of a set of payroll statements (f. 0504401) (payroll statements (f. 0504402)) with the application of such primary documents, as timesheets for the use of working hours (f. 0504421), orders (extracts) on enrollment, dismissal, relocation, vacations (for full-time employees), documents confirming the right to receive state benefits, pensions, payments, compensations. The form of the transaction log itself has not changed.

Task. The institution acquires a car that is subject to accounting as part of a 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 objects of non-financial assets was drawn up (f. 0504101). Payment will be made both at the expense of the targeted subsidy (900,000 rubles) and at the expense of income-generating activities (280,000 rubles). It is not planned to recover funds spent on the purchase of a car within the framework of 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 - for the implementation of transactions exempt from VAT.

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

Record transactions in the accounts.

Solution:

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

During the year, as a result of the acquisition by institutions of assets at the expense of funds allocated by the authorized authorities (local self-government), the write-off of property or other cases of receipt, disposal of assets, the data reflected on account 0 210 06 000 lose their relevance. Consequently, they are subject to adjustment in the manner and at intervals determined by the users of financial statements: the founders and financial authorities. Currently, experts from the Russian Ministry of Finance point to 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 framework of the institution’s activities subject to VAT, the amount of tax presented by suppliers and other counterparties is included in the cost of the acquired property and is not accepted by the institution for deduction (clauses 23, 47, 224 of the Instruction, approved by order Ministry of Finance of Russia dated December 1, 2010 No. 157n, paragraph 2 of article 170 of the Tax Code of the Russian Federation).

Accounting records should include:

In a budget institution	IN autonomous institution	Amount, rub.	Contents of operation
Debit	Credit	Debit	Credit
5 106 21 310	5 302 31 730	5 106 21 000	5 302 31 000	900 000	The car entered the institution - investments are taken into account and accounts payable to the counterparty (including VAT)*(1)
2 106 21 310	2 302 31 730	2 106 21 000	2 302 31 000	280 000
5 302 31 830	5 201 11 610	5 302 31 000	5 201 11 000	900 000	Due to the funds of the targeted subsidy, the obligations to the counterparty were partially paid
	Magnification 18 (310 KOSGU)		Magnification 18 (310 KOSGU)
2 302 31 830	2 201 11 610	2 302 31 000	2 201 11 000	280 000	At the expense of funds from income-generating activities, obligations to the counterparty were partially paid
	Magnification 18 (310 KOSGU)		Magnification 18 (310 KOSGU)
5 304 06 830	5 106 21 410	5 304 06 000	5 106 21 000	900 000	Investments in property are taken into account in the framework of activities to fulfill the state task
2 304 06 830	2 106 21 410	2 304 06 000	2 106 21 000	280 000
4 106 21 310	4 304 06 730	4 106 21 000	4 304 06 000	1 180 000
4 101 25 310	4 106 21 310	4 101 25 000	4 106 21 000	1 180 000	The car is accounted for as fixed assets at historical cost

List of used literature

1. Tax code Russian Federation.

2. Federal Law No. 402-FZ “On Accounting”.

3. Federal Law No. 382-F3 dated November 29, 2014 “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 of the Russian Federation on the Issues of Compulsory Social Insurance”.

5. Federal Law No. 113-F3 dated May 2, 2015 “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 legislation on taxes and fees”.

6. Federal Law No. 85-FZ dated April 6, 2015 “On Amending Article 219, Part Two of the Tax Code of the Russian Federation and Article 4 of the Federal Law “On Amending Parts One and Two of the Tax Code of the Russian Federation (with regard to taxation of profits of controlled foreign companies and income of foreign organizations)”

7. Instructions on the use of a unified chart of accounts for state authorities (state bodies), local governments, management bodies of state non-budgetary 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 the application of the chart of accounts for accounting of budgetary institutions No. 174n.

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

12. Resolution of the PFR Board dated January 16, 2014 No. 2p.

13. Resolution of the PFR Board of 04.06.2015 No. 194p.

14. Resolution of the PFR Board dated July 2, 2015 No. 243p.

15. Order of the Ministry of Finance of Russia dated March 30, 2015 N 52n
“On approval of the forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state non-budgetary funds, state (municipal) institutions, and Guidelines for their application"

16. Order of the Federal Tax Service of the Russian Federation dated November 17, 2010 No. ММВ-7-3/ [email protected]"On approval of the income information form individuals and recommendations for filling it out, the format of information on the income of individuals in electronic form, directories.

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 sham accounting objects in accounting registers. For the purposes of this Federal Law, an imaginary object of accounting means a non-existent object reflected in accounting only for appearance (including unfulfilled expenses, non-existent obligations, facts of economic life that did not take place), a sham object of accounting means an object reflected in accounting accounting instead of another object in order to cover it (including sham transactions). The 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 maintained through double entry on accounting accounts, unless otherwise specified federal standards. It is not allowed to maintain accounting accounts outside the accounting registers used by the economic entity.

(see text in previous edition)

4. Mandatory details of the accounting register are:

1) the name of the register;

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

3) date of beginning and end of maintaining the register and (or) the period for which the register was drawn up;

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

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

6) the names of the positions of the persons responsible for maintaining the register;

7) signatures of 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 an economic entity on the proposal of an official who is entrusted with accounting. Forms of accounting registers for public sector organizations are established in accordance with the budget legislation of the Russian Federation.

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

7. If the legislation of the Russian Federation or the contract provides for the submission of the accounting register to another person or to a state body on paper, economic entity is obliged, at the request of another person or a state body, to produce at his own expense on paper copies of the accounting register drawn up in the form of an electronic document.

8. In the accounting register, corrections are not allowed that are not authorized by the persons responsible for maintaining the said register. Correction in the accounting register must contain the date of correction, as well as the signatures of the persons responsible for maintaining this register, indicating their surnames and initials or other details necessary to identify these persons.

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

Accounting registers are used to register, accumulate and systematize data obtained from primary documentation, and are sources for reporting. This article will list the types of accounting registers, as well as describe the procedure for their approval.

Types of accounting registers

Accounting registers allow you to systematize and accumulate information coming from the primary accounting documentation, which will subsequently be used to reflect on the accounts and in the accounting records. Based on the data from the accounting registers, the financial statements of the enterprise are also compiled.

By entering data into accounting registers, an accountant can simultaneously register a primary organization and exercise control over the economic activity of an enterprise by analyzing the results.

Accounting registers according to the nature of record keeping are divided into:

• systematic - they keep records on accounts; an example is the general ledger of an enterprise;
• chronological, in which records are kept according to the calendar without other special systematization, for example, cash book, registration journals;
• synchronistic - combining the features of maintaining registers inherent in the groups listed above; an example of such a type of accounting registers would be a journal-order.

Accounting registers differ in the form of construction on:

• one- or two-sided;
• checkerboards - in them, as a rule, debit entries are made horizontally, and credit entries are made vertically.

• analytical - in such registers, indicators of a certain synthetic account are specified; they are used to control the state and movement of material assets, settlements with contractors, etc.;
• synthetic - in them, entries are made on the basis of grouped homogeneous documents in monetary terms and in a generalized form; an example is the general ledger;
• complex - combine the signs of the first two subspecies, are used mainly in the journal-order type of accounting.

In appearance, the registers are divided into:

• cards - forms that look like a graphed table; cards are contract, multi-column and inventory, for example, a card for analytical accounting of materials;
• books - lined and stitched multi-page registers; pages in books, as a rule, are numbered, laced and sealed with the signature of the chief accountant, for example, a book on accounting for fixed assets;
• free sheets are a kind of scaled cards, for example, statements;
• machinograms - registers compiled / printed using computer technology.

Accounting registers: list

The information of the Ministry of Finance dated 04.12.2012 No. PZ-10/2012 states that unified forms of accounting registers are no longer mandatory for use, with the exception of those established by authorized bodies. Now, when forming accounting registers at enterprises, it is only necessary to observe the presence of mandatory details in them (clause 4, article 10 of the law of December 6, 2011 No. 402-FZ).

In addition, according to paragraph 5 of Art. 10 of Law No. 402-FZ, the forms of registers provided by the chief accountant must be approved by the head of the organization. The list of used accounting registers and tax accounting must be included in the accounting policy of the company.

At the same time, the forms of accounting registers for state enterprises are established in accordance with the current budget laws. The list of such registers was approved by order of the Ministry of Finance dated March 30, 2015 No. 52n.

In practice, quite often commercial enterprises, when developing their own registers, take as a basis the list and forms of registers intended for state-owned enterprises.

Here is an extract from this list in the form of frequently used registers in practice:

Inventory cards: fixed assets accounting; group accounting of fixed assets; etc.

Vedomosti: negotiable; negotiable on non-financial assets; accumulative for the arrival (expenditure) of food.

home; accounting of animals / material assets / strict reporting forms, etc.

operations (account "Cashier", with non-cash in cash, settlements with accountable persons, suppliers and contractors, for wages, with income debtors); for other operations.

cards; delivery of documents; securities accounting; deposited amounts; (consolidated) receipts and disposals.

Cards: polygraph; accounting of funds and settlements; accounting for issued credits (loans); accounting (quantitative-sum) material assets; accounting for pending settlement documents.

inventory cards for OS accounting; inventory.

Vedomosti: discrepancies in the results of the inventory; accounting for outstanding income.

Order on approval of accounting registers

Accounting registers - their list and forms must be approved by the relevant order. Forms of accounting registers develops Chief Accountant and the manager approves them.

Samples of maintaining tax registers can be found in the article "How to maintain tax registers (sample)?" .

Such an order will be required for review by the inspectors during the tax audit. Based on the registers listed there, the tax inspector will request printouts of the forms of interest to him.

After all, today almost all companies keep registers in the form of machinograms.

And in accordance with paragraph 6 of Art. 10 of Law No. 402-FZ, registers must be drawn up either on paper or in electronic version and signed digital signature. Therefore, the registers will have to be printed or sent to the Federal Tax Service in the form of an electronic document signed with an EDS.

Often, the order approves the forms of registers for each of the accounts: account card, balance sheet, account analysis. It is advisable to present the binding of the formation of registers for accounting accounts in tabular form. In the table, you will need to indicate your full name. responsible for maintaining the register.

A table listing registers can be displayed in an order like this:

	Account name	Detail options		Formation of accounting registers				FULL NAME. person responsible for maintaining the register
		Synthetic accounting	Analytical accounting	Account analysis		Credit account card	Account card
	Fixed assets (OS)		OS objects
	OS depreciation		OS objects
	Profitable investments in material values		Material values ​​- investment objects
	Intangible assets (NA)		Objects ON

A sample of its filling can be found in our article “The procedure for maintaining and filling out a cash book - a sample”

Results

The use of accounting registers is a prerequisite for every company. After all, reports are prepared on their basis. And besides, they are needed for the accumulation and systematization of all important accounting information.

In commercial enterprises, the forms of accounting registers are developed independently (often on the basis of already existing and often used once regulated forms) and approved by order of the head. For state enterprises, the forms of registers are approved by the Ministry of Finance.