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

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

By purpose

Chronological - registers in which the recording of facts of economic life is carried out as they arise without other systematization (registration books, registers, etc.).

Systematic - registers in which recording is performed in the context of grouping characteristics - accounts.

Entries in chronological and systematic registers must complement each other, as a result of which the sum of turnovers of chronological registers is always equal to the sum of debit or credit turnovers of systematic registers.

Combined (synchronistic) - registers in which both chronological and systematic recording are performed.

By summarizing the data

Integrated

Differentiated

Each register can be considered inductively - from the particular to the general, i.e. from primary documents to reporting, and/or deductively - from general to specific, i.e. from reporting to primary documents. In the first case, data integration takes place, in the second - their differentiation.

By appearance

A book is an accounting register laid out in a certain way, bound, laced and signed by the chief accountant.

Card - a form printed in the form of a table.

Free sheet - the same cards, but printed on thin paper, their size is larger than the size of the cards. If cards are stored in file cabinets, then free sheets are stored and bound in folders. Free sheets are a compromise between books and flashcards

For cards and free sheets, it is necessary to maintain registers (lists of open cards and free sheets). The main point of the registry is that their presence does not allow cards to be replaced, and if any of them are lost, it is always easy to determine which card is missing.

The three most common types are: contract, inventory and multi-column.

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

Inventory - for accounting of material assets. Each account contains three columns: income, expense and balance. Each column is divided into two columns: quantity, amount.

Multi-column - designed to record the facts of economic life, highlighting their components in columns, for example, payment of various expenses of the enterprise.

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

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

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

16. Accounting forms.

Accounting form - the process of processing accounting information with various combinations of analytical and synthetic accounting registers, their relationship and the sequence of entries in them.

Difference between BU forms:

Set of accounting registers

Accounting register interaction system

Combining accounting forms:

Confirmation of business transactions with primary accounting documents

Reflected using the double entry method in accounting accounts in accordance with the chart of accounts.

The choice of accounting form must be fixed in the order on the accounting policy of the enterprise.

The following forms of accounting are distinguished:

- Magazine-home

This form is used in enterprises with a small number of employees and with a small number of operations. The book can be maintained by one accountant.

Accounting scheme according to form Magazine-main:

- Memorial warrant

It arose in 1928-1930. Based on separate maintenance of chronological and systematic records. Registration of accounting entries is carried out with special documents - memorial orders, which are drawn up on the basis of primary documents. Memorial orders are registered in a special journal (chronological entry) and on their basis entries are made in the general ledger accounts (systematic entry). Each memorial order is assigned a permanent number, which makes it possible to create only one order per month for each group of similar operations. For transactions that cannot be systematized and for reversal transactions, memorial orders are drawn up, which are numbered for each month separately.

Advantages memorial warrant forms:

Does not limit the number of transactions taken into account;

Specifies changes in funds in accounts;

Expands the possibilities of division of labor between accounting workers and accounting automation;

Strict consistency of the accounting process;

Simplicity and accessibility of accounting equipment;

Widespread use of standard forms of analytical registers;

Possibility of dividing accounting work between qualified and less qualified workers.

Flaws memorial warrant forms:

Multiple entries and labor intensive accounting;

Separation of analytical accounting from synthetic accounting;

The complexity of techniques for identifying erroneous entries.

Scheme memorial warrant accounting forms:

- Journal-order

It is based on the use of the chess principle of recording transactions and accumulating them for each month.

Scheme: “document – ​​register – reporting form.”

Order journals are built on a credit basis, i.e. records of transactions are made on the credit of a specific account in correspondence with the debit of different accounts.

Order journals:

The basis for building a unified journal-order The form is based on the following principles:

Entries in order journals are made in the order of recording transactions only on the credit of the account in correspondence with the debit of the accounts;

Combination of synthetic and analytical accounting records in a single system;

Reflection in accounting of business transactions in the context of indicators necessary for control and preparation of periodic and annual reporting;

The use of journal orders for sets that are economically related to each other;

Use of registers with pre-specified correspondence of accounts, nomenclature of analytical accounting items, indicators necessary for reporting;

Journal-order the accounting form has no prospects, since it is mainly designed for manual labor.

- Simplified

Used for small businesses.

Provides two forms of accounting:

Simple form

It is used in the case when a small enterprise carries out a small number of business transactions and the content of economic activity is not the sphere of material production. The double entry method is not used; a book of income and expenses is kept.

Simplified form

Provides for the use of statements to record the property of an enterprise. Each statement is used to record transactions on one of the accounts used.

Scheme simplified form accounting:

- Automated

A form of accounting that involves the use of electronic computers.

Automated The accounting form allows you to carry out a large number of different operations, in particular the calculation of depreciation, wages, social contributions, cost distribution, month-end closing and other operations.

The main advantages of this form of accounting:

One-time introduction of primary information;

Quickly provide users with the necessary information.

Application of computer technology for collecting, recording and processing information;

Possibility of interactive operation with a computer;

Possibility of issuing information upon request;

Freeing up accounting staff time for control and analytical functions.

The main principles of the automated form of accounting are:

One-time entry of credentials;

Automatic creation of analytical and synthetic accounting registers;

Automatic acquisition of information about deviations from established standards and norms;

Automatic generation of all accounting registers and forms of accounting and tax reporting.

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 transactions, logical linking of individual indicators).

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

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

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

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

These forms are united by the unity of accounting principles: business transactions confirmed by primary documents are reflected in accounting registers, without any exception, by double entry in accounting accounts in accordance with the Chart of Accounts for accounting financial and economic activities of organizations, approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n.

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

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

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

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

✔ form of accounting using accounting registers for the property of a small enterprise.

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

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

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

The book is a register of analytical and synthetic accounting, on the basis of which it is possible to determine the availability of property and funds, as well as their sources, in a small enterprise as of a certain date and to prepare financial statements. It is a combined accounting register that contains all the accounting accounts used by a small enterprise and allows you to keep track of business transactions on each of them. At the same time, the book must be sufficiently detailed to justify the content of the relevant balance sheet items.

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

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

Statement of accounting for inventories and goods, as well as VAT paid on valuables - form No. B-2;

Production cost accounting sheet - form No. B-3;

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

Statement of accounting of settlements and other transactions - form No. B-5;

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

Statement of accounting of settlements and other operations - form No. B-6 (shipment);

Statement of settlements with suppliers - form No. B-7;

Payroll record sheet – form No. B-8;

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

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

The amount for any transaction is recorded simultaneously in two statements: in one - according to the debit of the account, indicating the number of the account being credited, in the other - according to the credit of the corresponding account and a similar entry in the number of the debited account. In both statements, an entry is made based on the forms of primary accounting documentation about the essence of the transaction performed or explanations, codes, etc.

Fund balances in separate statements must be verified with the corresponding data from the primary documents on the basis of which the entries were made (cash reports, bank statements, etc.).

A generalization of the monthly results of the financial and economic activities of a small enterprise, reflected in the statements, is made in the statement (chessboard) according to form No. B-9, on the basis of which the turnover statement is compiled. The turnover sheet is the basis for drawing up the balance sheet of a small enterprise.

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

The document flow diagram within this form of accounting is as follows:

The memorial-order form of accounting seems more complex. It is used in several variants depending on industry characteristics and type of enterprise. It combines book and card development and grouping accounting registers. Synthetic accounting is kept in books or multigraph statements, and for analytical accounting books, statements and cards are used.

The documents verified and accepted for accounting are systematized according to the dates of transactions (in chronological order) and are issued with memorial orders - accumulative statements, which are assigned permanent numbers. For example, memorial order 1 – accumulative statement for cash transactions; memorial order 2 - a set of payroll statements, etc.

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

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

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

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

Memorial orders are signed by the chief accountant or his deputy and the executor, and when accounting is centralized, by the head of the accounting group. Compiled memorial orders are recorded in chronological order in the registration journal.

Memorial order data is transferred to the general ledger, where each spread corresponds to a separate account. In this case, on the left side of the account data on business transactions are reflected on the debit side, and on the right side - on the credit of this account. The results of the debit and credit of the general ledger accounts are recorded in the turnover sheet, constructed using synthetic accounts, on the basis of which the balance sheet is compiled.

Thus, the document flow diagram for the memorial-order form of accounting is presented as follows:

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

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

This form of accounting is based on the principles of accumulating and systematizing data from primary documents in accounting registers, allowing for synthetic and analytical accounting of source funds and business transactions in all sections of accounting. This eliminates the need for memorial orders.

Chronological and systematic recording of business transactions is carried out simultaneously as a single workflow.

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

At the same time, enterprises can independently adapt the used accounting registers to the specifics of their activities, subject to the general methodological principles established by the Federal Law “On Accounting”. The list of standard registers of a single journal order form is as follows.

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

In addition, inventory cards or books of accounting for fixed assets are maintained, cards or sheets for recording production costs for calculated objects, as well as grade balance sheets for accounting for materials, grade (balance or turnover) sheets for accounting for finished products.

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

The total data of journal orders at the end of the month is transferred to the general ledger. Based on the general ledger data, a balance sheet is compiled. In cases where accounting balances need to be shown in the balance sheet for several items, the entry is made on the basis of accounting registers.

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

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

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

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

The general flow of documents within the journal-order form of accounting is shown in Diagram 1.3.

Entry into accounting registers is carried out manually or using a computer.

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

Correction of errors in accounting registers is carried out using the corrective method, the method of additional postings and the “red reversal” method.

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

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

Crossing out is done with a thin line so that what has been crossed out can be read. In this case, the entire number is crossed out, even if an error is made in only one digit.

Correction of an error is specified and confirmed: in documents - by the signatures of the persons who signed the document, in accounting registers - by the signature of the person making the correction. A correction clause is made in the margins or at the end of the page, writing there “Believe the Corrected” and the correct text or amount.

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

The regulatory documents do not define the procedure for making “reversal” entries.

In practice, two common variants of this notation are used:

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

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

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

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

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

Balance (remaining balance) at the beginning of the month;

Monthly turnover;

Balance at the end of the month.

Turnover statements can be compiled according to synthetic and analytical accounting accounts.

Example. The accountant calculated the wages of the organization's employees and prepared a pay slip. The accountant calculates wages on the basis of the working time sheet and documents that establish the wages of employees and additional payments (employment contracts, orders, staffing). The payroll is an accounting register. For May it looks like this (balance account numbers are indicated in brackets):

Based on the payroll sheet, we will draw up a turnover sheet for balance sheet account 70 “Settlements with personnel for wages” for May:

Thus, the final balance is 4178 rubles. (5000 + 5500 – 6322), which we received in the payroll sheet, coincided with the final balance received in the turnover sheet. Now let’s present business transactions for the calculation and payment of wages for May in the form of accounting entries: Debit 44 Credit 70– 5500 rub. – wages for May were accrued (at the same time, sales expenses were increased); Debit 70 Credit 68–572 rub. – personal income tax is withheld from accrued wages; Debit 70 Credit 76–750 rub. – alimony is withheld from wages; Debit 70 Credit 50–5000 rub. – wages for the previous month were issued from the organization’s cash desk (the organization’s wage debt to employees as of April 30).

A turnover analytical sheet can be compiled at any level of analytical accounting.

Example. It is necessary to find out the status of the trade organization’s settlements with the supplier Fakel LLC at the end of February under all existing contracts. Then we need a turnover sheet for account 60-1-1-01:

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

If accounting is carried out using a computer method, then the accountant enters entries in exactly this structure. With the manual method of accounting, the accountant makes postings in journals (statements) according to synthetic accounts and subaccounts, and makes analytical entries in cards.

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

The statements record all synthetic accounts used at the enterprise. Each account is assigned a separate line, which indicates the opening balance, debit and credit turnover and the ending balance. If there was no movement in the account during the reporting period, then only the opening and closing balances are indicated. To check whether the balance sheet is drawn up correctly, you should know the following rules:

The total of debit opening account balances must equal the total of credit opening balances;

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

The total of debit ending balances on accounts must equal the total of ending credit balances.

Data from the balance sheet on account balances are used in the preparation of the balance sheet.

Example: The trading organization Vostok LLC, as of March 31, has the following indicators (synthetic account numbers are indicated in brackets): – fixed assets (01) – 500,000 rubles; – depreciation on these fixed assets (02) – 100,000 rubles .;– goods (41) – 300,000 rubles;– money in the cash register (50) – 20,000 rubles;– money in the current account (51) – 115,000 rubles;– debt to suppliers of goods (60) – 175 000 rub.; – bank loan (66) – 300,000 rub.; – debt to employees for wages (70) – 90,000 rub.; – authorized capital (80) – 200,000 rub.; – retained earnings (84 ) – 70,000 rubles. Business transactions in April were reflected in the accounting records with the following entries:

To simplify the example, the entries are compiled in such a way that each account is involved in transactions once in debit and once in credit, except for accounts 51 and 90. Therefore, the turnover sheet, the data from which is taken for the balance sheet, is compiled only for these synthetic accounts.

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

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

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

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

(see text in the previous edition)

4. Mandatory details of the accounting register are:

1) name of the register;

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

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

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

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

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

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

5. The forms of accounting registers are approved by the head of an economic entity on the recommendation of the official responsible for maintaining accounting records. Forms of accounting registers for public sector organizations are established in accordance with the budget legislation of the Russian Federation.

(see text in the previous edition)

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

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

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

Questions: 8.1 Accounting registers, their essence and meaning.

8.2 Types and forms of accounting registers, their classification.

8.3 Principles of constructing accounting forms.

8.4 Techniques for correcting errors in accounting.

8.1 Accounting registers, their essence and meaning

Business transactions after their completion must be reflected in accounting. To obtain the necessary information about economic activities, all data contained in primary documents should be grouped in accordance with their economic content according to accounts. Such account entries are made in accounting registers. Accountingregisters represent tables of a special form intended for recording business transactions.

Accounting register – a document in which registration, accumulation and systematization of accounting information contained in primary accounting documents, natural and cost indicators or in cost indicators are carried out.

The correct reflection of business transactions in accounting registers is ensured by the persons who compiled and signed them. Registers can be compiled on paper or computer media according to standard forms of accounting registers.

Accounting registers must contain the following information: name of the register; name of the organization; period (beginning and end) of registration of business transactions; chronological and (or) systematic grouping of business transactions; assessment of business transactions in physical and monetary terms; positions of persons responsible for maintaining the register, their surnames, initials and signatures.

Corrections are allowed in accounting registers (with the exception of accounting registers compiled in the form of an electronic document).

8.2 Types and forms of accounting registers, their classification

Accounting registers

By appearance

Cards

Free Sheets

Machinegrams

By purpose

By volume of information

According to the shape of the graphene

Based on unification

By material basis

Chronological

Systematic

Combined

Synthetic

Analytical

Combined

Unilateral

Double sided

Polygraphic

Paper

Paperless

Industry

Specialized

Quarterly

Monthly

By time of reference

Rice. 1. Classification of accounting registers

8.3 Principles for constructing accounting forms

In accounting, a large number of different accounting registers are used to register business transactions, entries in which can be made in different sequences and combinations, and various technical means of computer technology can be used for accounting and processing.

Accounting form – the procedure for making and summarizing entries in accounting accounts and the set of accounting registers in which such entries are made.

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

1 – appearance;

2 – structure and number of registers;

3 – purpose and contents of accounting registers;

4 – relationship and combination of chronological and systematic records, registers of synthetic and analytical accounting;

5 – sequence of accounts;

6 – degree of use of automation tools in the accounting process.

The organization independently chooses the form of accounting and the technology for processing accounting information, enshrining this in its accounting policies. In the process of historical development, many different forms were used in practice.

The first form of accounting is called Old Italian, which included three books - memorial, journal, general ledger.

The second form of accounting was the new Italian one - where the first documents were already kept, a distinction was made between synthetic and analytical accounting, maintaining books for analytical accounting, maintaining turnover sheets for synthetic and analytical accounts with monthly reconciliation.

Currently, in the Republic of Belarus, organizations can use one of the following forms of accounting: memorial-order, journal-order, automated and simplified.

When using memorial order form For each primary document or group of similar documents, i.e., for each business transaction, a memorial order is drawn up, which indicates its number, a brief summary of the transaction, debit and credit accounts, and the amount of the transaction.

Memorial order No.____

for _____ 20__

	Corresponding account			Amount, rub.

Once compiled, they are recorded in chronological order in a journal, where they are assigned a permanent serial number.

Log

for _______________ 20__

The documents on the basis of which the memorial order is drawn up are attached to it. Memorial orders, once recorded in the ledger, are used to record transactions in synthetic accounts in the general ledger. It has an expanded double-sided shape. For each synthetic account, it contains a separate spread of two pages. General Ledger data is used to compile a turnover sheet for synthetic accounting accounts. Analytical records are kept on cards, entries in which are made on the basis of documents attached to memorial orders.

Documents

Cash book

Memorial warrants

Books (cards) of analytical accounting

Logbook

General ledger

Turnover sheet for synthetic accounts

Rice. 2. Memorial order form of registration

Legend:

recording information;

reconciliation of records.

This form of accounting is designed mainly for the use of manual labor and is practically not adapted to automation.

In agricultural organizations, it involves the use of 17 order journals, as well as auxiliary statements and developed tables. Information about completed transactions from primary documents is grouped in a cumulative sheet and, after calculating the final data, is transferred to the corresponding order journals, however, the data from primary documents can be immediately transferred to order journals. The basis for constructing order journals is credit attribute in correspondence with debited accounts.

Primary accounting documents

Cash book

Grouping and accumulative statements

Order journals

(statements)

Analytical accounting registers

General ledger

Turnover statements for analytical accounts

Fig 3. Journal-order form of accounting

Some order journals are designed to reflect credit transactions on multiple accounts. Order journals that combine synthetic and analytical accounting provide the necessary articles of analytical accounting.

The total data of journal orders at the end of the month is transferred to the General Ledger, which is used to summarize their data, as well as for mutual verification of the correctness of entries in accounts and for drawing up a balance. The general ledger is opened for a year.

For each account in the General Ledger, a separate table (page) is allocated, where balances at the beginning of the month and loan turnover are recorded in one total amount from the corresponding journal order. Debit turnover is collected from various order journals, i.e. The general ledger is maintained according to debit sign. The sum of all debit and credit turnovers and debit and credit balances must be equal in the General Ledger.

Automated accounting form is based on the application and use of PCs and the creation of automated workstations (AWS) directly in the accounting department, which makes it possible to automate the processing of accounting data from their entry to the generation of output forms. In this case, data entry is made once, and use is made repeatedly in the context of different levels of use.

All currently used software products (“1C: Accounting”, “Galaktika”, “Vetraz”, etc.) may differ in the forms of output documents and methods of entering primary data, but they are united by the fact that they function based on the interaction of elements of the accounting method accounting: documentation, accounts, double entry in accounts, balance sheet, inventory, reporting, evaluation and costing.

A feature of this form of accounting is the centralized collection and distribution of data between various accounting subsystems: “Accounting for fixed assets”, “Accounting for inventories”, “Accounting for finished products and their sales”, “Accounting for financial and settlement operations”, “Accounting for labor and wages” ", consolidated accounting and reporting and obtaining output information - machine diagrams, which in content correspond to the registers of synthetic and analytical accounting. Automation of accounting speeds up the process of processing and obtaining information.

Primary information on operations

Storage of information (databases)

Processing information according to the program

Regulatory and reference information

Registers

Reporting

Documentation

Rice. 4. Automated accounting forms

It is used in small business organizations. When using this form, out of 66 synthetic accounts of the current Chart of Accounts, 20-25 accounts are used, and all business transactions are registered in the Book of Accounting of Business Transactions in the K-1 form. The book of business transactions is a register of synthetic and analytical accounting.

Primary documents

Turnover sheet

Cash book

Gazette (B-1 to B-8)

Analytical accounting cards

Balance sheet and other forms of reporting

Chess sheet (B-9)

Rice. 5. Simplified form of accounting

In organizations in the production sector, along with the Book of Business Operations and the Cash Book, it is recommended to use an additional 9 statements:

Statement of accounting of fixed assets, depreciation on them - form No. B-1;

Statement of inventory and finished products - form No. B-2;

Production cost accounting sheet - form No. B-3;

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

Statement of accounting of settlements and other transactions - form No. B-5;

Sales accounting sheet – form No. B-6;

Statement of settlements with suppliers - form No. B-7;

Payroll record sheet – No. B-8;

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

The final data on the accounts in the Book of Accounting of Business Operations is the basis for drawing up a working balance sheet (turnover sheet of accounts).

Accounting is based on the collection and execution of documents recording the facts and phenomena of the economic activity of the enterprise. Therefore, any official paper received by the accounting department must not only be checked in form and content, but also must be registered and filed for filing in the archive. And all financial data reflected in accounts, contracts, acts, invoices are entered by the financial officer of the enterprise into a special accounting program, which automatically groups them in a system of analytical and synthetic accounts. In this way, information about the movement of financial and material resources is generated, the source of their receipt is recorded, and information about receivables, payables and property balances on the accounts of the enterprise is reflected. In other words, all data from the primary and internal documents of the enterprise is entered into special accounting tables, which are called accounting registers.

What applies to accounting registers

Accounting registers are important elements of accounting that help preserve and organize information reflected in primary financial and tax documents. It is designed to systematize business transactions in accounting accounts. Registers can have different external designs, be contained in special journals, on sheets, and the maintenance of registers can be carried out using computer technology. If computers are used to maintain accounting registers, it is necessary to ensure that the information can be presented on paper.

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

Register forms

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

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

Classification of accounting registers

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

1. Chronological. Events that took place in business activities are displayed in chronological order over time (registration books).
2. Systematic. Filling occurs in accordance with certain accounting accounts. This results in some kind of systematization of economic activities (balance sheet).
3. Combined accounting registers- these are registers that combine the two previous types. Using different ways of recording business transactions makes the presentation more clear. Thus, recording systematic and chronological lists is called combined and offers a more visual representation of information.

Classification of accounting registers

Registers may differ in how they summarize information:

• Synthetic register in accounting– this is a register in which only the date and amount are indicated when registering a transaction.
• Analytical. In addition to information that relates to the transaction details, a certain description of this business transaction is displayed.

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

The latest classification of registers is by appearance:

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

Protecting registries and fixing errors

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

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

If an error is suddenly discovered in the document, the responsible person has the right to make his own adjustments, confirmed by a personal signature. An element that is incorrect is crossed out with a single line so that it can be recognized. The correct information is written at the top of the correction. Moreover, the responsible person must provide a written explanation of any adjustment in the register.

Example of an accounting register

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

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

Check	Balance at the beginning of the period		Turnover for the period		Balance at the end of the period
	Debit	Credit	Debit	Credit	Debit	Credit
01
02
…
Bottom line

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

Any enterprise during its business activities is obliged to use accounting registers in accordance with Russian legislation. Based on these documents, future reporting is generated for a certain period of the company’s activities. Also, the presence of registers is necessary to systematize important accounting data, which takes into account all business transactions of a given enterprise.

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