They are determined by the following characteristics: the number, structure and appearance of accounting registers, the sequence of communication between documents and registers, as well as between the registers themselves and the method of recording in them, i.e. the use of certain technical means. Therefore, under the form accounting one should understand a set of different accounting registers with an established order and method of recording in them.

The organization, unless otherwise established by current legislation, independently chooses the most suitable accounting system for itself. The choice of system is determined either by already established accounting practices, or by the capabilities and professional training of the accountant.

There are already proven accounting systems that are recommended by the competent government authorities in some cases even for mandatory use. These include:

• simple accounting system(without double entry business transactions);
• memorial-order accounting system;
• journal-order accounting system with its modifications (simple, simplified, complete or standard).

With the widespread introduction of electronic computer technology, a clear classification of accounting systems has become almost impossible, i.e., all accounting programs make it possible in practice to create any combination of generally accepted accounting systems.

The accounting system must correspond to the form, be completely reliable, and exclude the possibility of missing information about economic activity, allow any sampling of the status, movement or sources of funds of the organization, ensure ease of registration of business transactions and compilation financial statements, have protection against leakage of commercial information, have an acceptable cost.

The cost of the accounting system used should be directly proportional to business turnover organization and not reduce its profitability.

Memorial order form of registration

Rice. 1.1. Scheme of the memorial order form of accounting (Solid lines show the sequence of making accounting records, dotted lines show the reconciliation of results).

Memorial-order form of accounting(Fig. 1.1) is a set of memorial orders, each of which groups transactions for homogeneous business transactions based on the results of one month of the organization’s operation. The composition and quantity of memorial orders in the accounting system depend on the content, quantity, and degree of repeatability of business transactions. Each memorial order must have its own details. Depending on the size of the organization and its accounting service orders are drawn up by an accountant or chief accountant, and then checked and signed by the chief accountant. The list of memorial orders is approved by the director of the organization for the financial year.

With the memorial-order form of accounting, synthetic accounting is kept in books or multigraph statements. Books, statements, and cards are used for analytical accounting.

A memorial order is drawn up for each business transaction. If a group of business transactions is combined in a summary document, then a memorial order is drawn up for the group of transactions. The memorial order must indicate accounting entry, the date of its preparation and the amount. A memorial order may be drawn up as a separate document. In some cases, a place is provided on the forms for a memorial order, or a corresponding stamp is made on the documents.

Most transactions during the month are grouped in auxiliary accumulative statements. Then, based on these statements, memorial orders are drawn up once a month.

Compiled memorial orders are recorded in chronological order in the registration journal. Each memorial order is assigned a specific serial number.

After being reflected in the registration journal, the data of memorial orders is recorded in the General Ledger or in a multigraph statement replacing it.

In the General Ledger, data on business transactions is reflected on the left side of the account as a debit, and on the right side of the account as a credit.

Accounts have a multigraph form in which corresponding accounts are indicated by debit and credit of the account. This system of recording business transactions in the General Ledger ensures simplicity and clarity of records.

The results of the debit and credit of the General Ledger accounts are recorded in the turnover sheet, which is constructed using synthetic accounts.

Based on the entries in analytical accounts, revolving statements of analytical accounting are compiled, which are reconciled with the revolving statements for synthetic accounts. The turnover in the debits and credits of synthetic accounts is verified with the turnover in the journal for registering memorial orders.

With a memorial-order form of accounting balance sheet organization is compiled on the basis turnover sheet according to synthetic accounts.

The memorial-order form of accounting is distinguished by the strict consistency of the accounting process, the simplicity and accessibility of accounting equipment, the widespread use of standard forms of analytical registers, counting machines, and the copying method of registration. However, it has significant drawbacks: compilation large quantity memorial orders, duplication of the same data in different accounting registers. Besides separate management synthetic and analytical accounting registers leads to a lag between analytical accounting and synthetic accounting.

Journal-order form of accounting

At the core journal order form of accounting(Fig. 1.2) are the principles of data accumulation and systematization primary documents in accounting registers that allow for synthetic and analytical accounting of funds and sources of 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. There is no log of chronological registration of business transactions.

Entries in cumulative registers are made in the context of indicators necessary for managing financial, economic and commercial activities organization, as well as for the preparation of monthly, quarterly and annual reporting.

When conducting analytical and synthetic accounting two types of accounting registers are used: order journals and auxiliary statements. To ensure rational accounting, special development tables can be used.

Rice. 1.2. Scheme of the journal-order form of accounting

For some types of accounts for which there is a significant number of personal accounts, analytical accounting cards can be created. Based on their data, turnover sheets are compiled at the end of the month.

In addition, with a journal-order form of accounting, inventory cards or books of accounting for fixed assets, cards or sheets for recording production costs for calculated objects, as well as grading (balance or turnover) sheets for accounting for finished products.

The main registers of this form of accounting are order journals. They are free large format sheets with a significant number of details. Order journals are opened for a month for a separate synthetic account or for a group of synthetic accounts. Each order journal is assigned a specific permanent number.

Entries in order journals are made daily either directly from primary documents or from auxiliary statements. 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 construction of order journals and auxiliary statements is based on the credit attribute of registering business transactions, i.e. the data of primary documents is recorded only on the credit of the corresponding accounts while simultaneously reflecting turnover on the debit of the corresponding accounts. This eliminates duplication of turnover on correspondent accounts. The totals for the month of each order journal show the total amount of credit turnover of the account, the transactions of which are taken into account in this journal, and the amount of debit turnover of each account corresponding to it.

Business transactions are recorded in order journals as they are completed and documented. Therefore, a systematic entry in order journals also serves as a chronological entry. There is no need to maintain special chronological registers with this form of accounting. Memorial orders are not compiled either, since all indicators are recorded in the context of corresponding accounts.

To check the correctness of the entries in the order journals, calculate the total for the account credit and record it in the journal directly from the documents. The resulting total is compared with the totals for debited accounts displayed in separate columns of the journal. Such reconciliation makes it unnecessary to compile turnover sheets from journals in which synthetic accounting is combined with analytical accounting. Turnover statements are compiled only for those accounts in which analytical accounting is carried out independently.

The total data of journal orders at the end of the month is transferred to the General Ledger.

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 (year), turnover in the debit and credit of accounts and the balance at the end of the month (year) for each synthetic account.

Credit turnover is transferred to the General Ledger from the corresponding journal, debit turnover is recorded in the ledger from different order journals for corresponding accounts. After checking the turnover, the balance at the beginning of the next month is displayed, which is recorded in the corresponding column of the General Ledger.

To check the correctness of the entries in the General Ledger, the amounts of turnover and balances for all accounts are calculated. The amounts of debit and credit turnovers, as well as debit and credit balances must be equal.

And other forms of reporting are compiled according to the General Ledger, order journals and auxiliary statements.

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 use of a journal-order form of accounting can significantly reduce the complexity of accounting by combining synthetic and analytical accounting, systematic and chronological records, and canceling a number of records in one register. This form accounting increases the control value of accounting and facilitates the preparation of reports. The disadvantages of the journal-order form of accounting include the complexity and cumbersomeness of constructing journal-orders, which are focused on filling out data manually and complicate the mechanization of accounting.

Under conditions of use various types electronic computer technology, the orientation of organizations towards improving management and developing market relations, an automated form of accounting is beginning to be increasingly introduced, which is based on the principle of double entry when reflecting business transactions. Simultaneous recording of a business transaction being carried out on the debit and credit of corresponding accounts helps to systematize business transactions and provides effective control over the correctness of their reflection in the accounting accounts.

Typical business transactions are pre-coded. For those business transactions that are unsystematic in nature, the principle of preliminary accumulation of information is used.

Automated control systems make it possible to obtain information not only on the object as a whole, but also on its individual parts: on a specific supplier of materials, a specific buyer of products, etc. At the same time, automatic entry of various data of business transactions into a computer from documents through a peripheral system is ensured equipment. The initial information is processed in a computer using different programs, taking into account the solution of specific problems, depending on the requirements of the information users.

With an automated form of accounting, an organic relationship between accounting, operational and statistical accounting is ensured.

The improvement of the organization of accounting is greatly facilitated by the automated workstations of accountants (AWW) created in organizations.

Each business transaction, be it receipt at the cash desk, purchase of equipment or write-off of fuel and lubricants, must be confirmed with a primary document and accepted for accounting. The primary registration should be made at the time of the operation or immediately after its completion. And to systematize information, it is customary to use special accounting registers - business transaction journals.

Journal-order form of accounting

The form of accounting in which all data on business transactions is taken into account and systematized in journals for recording business transactions is called journal-order.

The basic principles are:

1. Entries are made exclusively on credit accounts, indicating correspondence on debit.
2. Records of synthetic and analytical accounting are combined into unified system accounting.
3. Data is reflected in accounting documents in the context of indicators necessary for control and reporting.
4. You can apply combined journals to related accounts.
5. You can create them monthly.

It is not necessary to use this form of accounting. An organization can keep records using a memorial order form, which is based on drawing up memorial orders for each business transaction. This type has a number of disadvantages: a significant lag between analytical accounting and synthetic accounting, as well as increased labor intensity: you have to duplicate records several times.

Magazine forms

For public sector employees, the Ministry of Finance developed and recommended unified forms (Orders No. 123n dated September 23, 2005 and No. 25N dated February 10, 2006). But it is not necessary to use them (No. 402-FZ dated December 6, 2011). The organization has the right to independently develop and approve forms for accounting journals. But for this they should be approved by a separate order of the manager or in the form of an appendix to the accounting policy.

OKUD journal form 0504071

List of current journals

State employees use these types.

Non-profit organizations use others.

Name of journal-order
	Cash flow at the institution's cash desk
	Current accounts
	Special bank accounts
	Payments for loans and borrowings (short-term and long-term)
	Settlements with suppliers and contractors
	Settlements with accountable persons
	Calculations for taxes and fees, intra-business transactions, calculations for advances
	Main production
	Accounting finished products(goods, works or services)
	Accounting for target financing
	Fixed assets and depreciation
	Retained earnings (uncovered loss)
	Investment in non-current assets

Features of the formation of accounting registers

Law No. 402-FZ establishes mandatory requirements to accounting documentation. Regardless of what type of form was chosen by the organization: unified or developed independently.

Mandatory register details:

1. The name of the document and its form.
2. Full name of the institution.
3. Start date and end date of journal entries. The period for which it was formed.
4. Type of grouping of accounting objects (chronological or systematic grouping).
5. Indication of the unit of measurement of accounting objects, or the monetary value of the measurement.
6. Note officials, responsible for maintaining the register.
7. Signatures of responsible persons.

Registration logs are compiled on on paper, or in electronic form. For the latter you will need electronic signature, which the document is certified by. Without a signature (electronic or handwritten), the journal order is considered invalid.

Corrections are permitted. They can only be entered by the person responsible for maintaining the journal. Next to it, you should indicate the date and certify the correctional entry with a signature, with a description of the position and full name of the person responsible.

Filling rules

Each magazine has its own filling requirements. Let's take a closer look at the basic filling rules.

Journal of registration of incoming and outgoing cash orders (JO No. 1)

We make entries based on the cashier’s report, confirmed by relevant documents ( and ) at the end of the working day. If movements at the cash register are insignificant, it is allowed to make entries in the register 3-5 days in advance, according to several reports at the same time. Then in the “Date” field we indicate the period for which we are making records. For example, 3-6 or 20-23.

Magazine order 2

Entries are made on the basis of bank statements and other supporting documents (checks, personal account statements). It is allowed to make one entry for several bank statements. In this case, in the “date” field, be sure to indicate the start and end date of the statements.

Magazine order 6

We fill out the register based on documents confirming settlements with suppliers and contractors. Merging records is not allowed. Total balances previous period are transferred to the next register, in the “Balance at the beginning of the month” field.

Magazine order 7

We register settlements with accountable persons. For each advance report We make separate entries. Concatenation or grouping of rows is not allowed.

Magazine warrant 13

We make records of expenses for own production, in the context of each business transaction (depreciation, wages production staff, materials, deferred expenses, etc.).

When using automated accounting programs, data in order journals is filled in automatically. Moreover, records are generated for each business transaction separately.

For the effective implementation of one of the main functions of accounting - control over the quality use of all types of production and non-production resources - special systems are legally established. The form of accounting is the total set of all types of accounting registers, the methods of maintaining which have a clear established order. The most common are the memorial-order accounting system and the journal-order system. Both of them have both fundamental differences, and similarities.

Journal-order form

Journal-order form- the most acceptable and common form of accounting in any enterprise. This fact is confirmed by the fact that the operating principle of the main automated systems accounting is based precisely on this form, the journal-order form.

It represents the most ideal set of both systematic and chronological, and synthetic and analytical accounting. Why is this set needed?

Using an example, this relationship can be imagined as follows:

• Analytical - performed by those divisions of the organization responsible for the acceptance and storage of goods - material assets(or issuing wages and benefits to employees). In accounting programs, this type of accounting is formalized in both monetary and quantitative terms.
• Synthetic - performed by the financial department of the enterprise and expressed only in monetary terms.
• Chronological - consists of preparing records of business transactions in the order of receipt of supporting documentation.
• Systematic - consists of preparing records of business transactions depending on their economic content.

If data is entered correctly by everyone involved in the process of maintaining the program, the final figures for all types of records should be absolutely equal, and this equality allows the organization’s management to assess the real state of affairs with individual accounts in the enterprise.

Accounting registers

Accounting registers are special order journals in which entries are made strictly in chronological order. Any types of business transactions related not only to synthetic, but also analytical accounting are recorded as records.

The chess journal-order form, in which journal-orders are filled out, appeared as a result of registering entries on the basis of the credit-debit principle, when a credit for one account and a debit for the same account are issued in parallel. As a result of this procedure, the total amount of a business transaction is recorded only once, and its repetitions are not allowed. The journal order form allows all entries to be made only on the basis of primary receipt documentation.

All order journals are opened for exactly one month, and for the convenience of maintaining them, the specialist responsible for filling them out can divide the accounting registers by type of corresponding accounts by keeping several notebooks (books for records). During the month, entries can be made either directly into the accounting register itself or summarized in special auxiliary statements (if there are similar accounts on small amounts quite a lot). The following can be used as such auxiliary statements in the journal-order system:

• directly the statements on which the journal order form is based;
• transcript sheets;
• all types of financial or production reporting;
• tabular form.

Data transfer from statements can be carried out at any convenient time (weekly, at the end of the month or every day). At the end of each month, the total amounts, for which order journals are maintained, are transferred to the next accounting register of the journal order system - the General Ledger.

Maintaining accounting registers of a journal-order system, such as order journals, is also necessary to display the correct balance, which is entered into the organization’s balance sheet.

General ledger

The general ledger is a generalized register of an accounting type such as a journal-order form, which is maintained for one year and is intended to control accountable funds and summarize them, including for various correspondent accounts. A separate spread is created for each individual account in the book, and one line in the section corresponds to each month.
The point of keeping a ledger is to calculate the final annual line for each of the accounts and compare credit-debit turnover. If documentation is maintained correctly using a journal-order system, the total amount for credit turnover should be equal to the total amount for debit turnover.

If such absolute equality is not observed, then it is obvious that an error was made in one of the accounting registers, and it should be found. Based on the data obtained after information reconciliation, a turnover sheet and balance sheet are compiled.

Important! Despite the fact that the Ministry of Finance, by its order (letter dated July 24, 1992 No. 59, Appendix 2), recommended a list of special standard forms for all types of accounting registers, but on their basis, the organization has the right to develop its own, if this will help it exercise more complete control and more thoroughly analyze the information received. Naturally, there should not be any significant changes.

One of the main and undoubted advantages of such a system as the journal-order accounting system is its transparency and the most understandable way of maintaining it, which also allows you to analyze information from primary documents.

Memorial warrant form

It is known that the memorial-order form of accounting is endowed with a number of significant shortcomings, but some organizations successfully use it in their work. The disadvantages include:

• the impossibility of jointly conducting analytical and synthetic types of accounting (which is especially important during the active movement of inventory items and operations carried out with them, as well as with a significant number of financial and business transactions);
• insufficient data entered into accounting registers to conduct a qualitative analysis accounting activities and preparation of consolidated reporting;
• relative labor intensity and time-consuming process of maintaining registers.

Given the shortcomings, it is believed that such a system of accounting control is used in small organizations with a relatively small turnover. Such organizations, including individual entrepreneurs, have the opportunity to combine various accounting forms of control.

By analogy with this type of accounting as the journal-order form, with the memorial-order system all records are also drawn up chronologically, but not in single journals, but in the form of special statements.

These statements - memorial orders - have a certain serial number in accordance with the accounts:

• No. 1 - cash transactions (F. memorial order 381)
• No. 2 - movement financial resources on current (budget) accounts (F. memorial order 381)
• No. 3 - movement of financial assets in current (off-budget) accounts (F. memorial order 381)
• No. 4 - checks from a limited book (F. memorial order 323)
• № 5 - salary slips, including scholarships (F. order 405)
• No. 6 - settlements with other organizations (Form order 408)
• No. 7 - scheduled payments (Order form 408)
• No. 8 - settlements with accountable persons (F. order 386)
• No. 9 - fixed assets (movement, disposal (F. order 438)
• No. 10 - material assets, their disposal or movement (F. order 438)
• No. 11 - arrival of food products (if available) (F. order 398)
• No. 12 - food consumption (if available) (order form 411)
• No. 13 - consumption of materials (order form 396)
• No. 14 - income from special funds (F. order 409)
• № 15 - social benefits(settlements to employees of the enterprise regarding the maintenance of children) (F. order 406)

These numbers are unchanged and mandatory for all those organizations of any type of property that adhere to this type of accounting. If any business transaction does not fit into any of the specified accounting registers, then it is recorded as a register of 16 and above (F.274).

After drawing up, all material orders are submitted for signature to the head of the financial department, after which they are registered in a special accounting register- the book “Magazine-Home”. Thus, synthetic accounting is performed.

Carrying out analytical accounting (as opposed to a journal-order system) requires maintaining a different type of registers, different from memorial order documents. They can be various cards, tables, books, accumulative sheets. All these documents are filled out as a standard form (there are several of them), each of which can be found in a special collection album.

Users of the system note that an accounting system such as a memorial-order system allows performing analytics almost perfectly, since the supporting statements have more than enough information.

A journal order is an accounting table built in a checkerboard shape, allowing one entry to account for an operation on two accounts - debited and credited.

Entries in journals - orders are made on the basis of data from verified and properly executed primary documents or reports of financially responsible persons, bank statements, etc. Documents recorded in order journals indicate: the date of entry, N of the order journal, N of the line in the journal for which the entry was made.

Order journals are built on a credit basis, i.e. registration of credit turnover for each balance account is made in correspondence with debited accounts. The order journals reflect all transactions related to the credit of a particular account in correspondence with the debit of the corresponding accounts.

It is recommended to calculate subtotals within a month on a ten-day or five-day basis. At the end of the records for the reporting month, the totals for the month are calculated. For those accounts for which a statement is maintained simultaneously with the order journal, the results of this statement for each column are verified with the corresponding results of other order journals for interrelated accounts. At the time of the inventory of inventory items and funds, the results must be summed up in journals, orders and statements.

After calculating and checking the monthly results, the journals - orders and statements to them are signed by the person who compiled them, indicating the date. In addition, all journals - orders are signed by the chief accountant of the trade, trust, office ( centralized accounting) or his deputy.

The monthly results of the order journals are recorded in the General Ledger for individual accounts, about which a note is made in the order journal signed by the person who made the entry in the General Ledger. In the General Ledger, current turnover is shown only for first-order accounts. Credit turnover (sum of totals) is transferred in one entry from the corresponding journal - order; debit turnover - in separate amounts from different journals in correspondence with credited accounts.

For those accounts for which a statement is maintained simultaneously with the order journal, the results of this statement for each column are verified with the General Ledger. Checking the correctness of the entries made in the General Ledger is carried out by calculating the amounts of turnover and balances for all accounts.

Correction of errors found in the registers before entering the totals is carried out in the following order: erroneous entry is crossed out, and the correct amount is given above the crossed out one. If an error is discovered in the order journal after the totals have been entered in it, but before they are entered into the General Ledger, the correction must be made after the totals line.

After recording the results of journals - orders in the General Ledger, no corrections are allowed in them.

Necessary clarifications of turnover are drawn up in a specially compiled accounting certificate, the data of which is entered separately into the General Ledger.

Changes in turnover in the current month for transactions relating to previous periods are reflected in the order journals with an additional entry (decrease in turnover - in red).

For accounting purposes, there are 10 standard forms of journal forms - orders.

Permissible changes when printing forms of standard journal forms - orders

When printing forms of journal forms - orders, based on the volume and content of the work, but without changing the basic principle of constructing standard forms, it is permitted:

• Use the back of the form, but do not continue the form from one side to the other. On each side of the form there must be a completed journal form - an order.
• Increase the number of columns in journal order forms by adding new columns for corresponding accounts.
• Print the numbers corresponding to the invoices in the corresponding columns of the form in a sequence convenient for the user (preferably in ascending order of numbers).
• Enter the appropriate text in the columns provided for accompanying entries.
• When printing journal forms - orders, observe the following margin sizes: right - 20 mm; top - 18 mm; left - 8 mm; lower - 10 mm; and also proceed from the table of sizes of the main details of the journals - orders.

All changes allowed by paragraph 9 of the general instructions must be coordinated with the accounting and reporting departments of the ministries of trade of the Union republics, which is noted in the header part of the journal - order when it is printed in a typographical way.

When printing journal forms - orders intended for keeping records of several accounts, they should be numbered in the sequence of accounts.

The construction of journals - orders and the order of their maintenance allows you to control the accuracy and completeness of accounting records both daily and at the end of the reporting month.

Control is carried out by reconciling entries in accounting registers with supporting and other documents (commodity and cash reports, bank statements, etc.). For example, debit and credit turnover, as well as the balance on the “Goods” account, must be verified with the amounts of receipts, expenses and balances of goods on the commodity accounts of financially responsible persons. This reconciliation is carried out as entries are made in the journal - an order and a statement for the "Goods" account. In the same order, the correctness of entries in the accounting registers for the accounts “Cash Office”, “Current Account”, “Special Loan Account for Trade Turnover”, etc. is checked.

The accuracy and completeness of accounting records is also controlled by comparison of interrelated indicators reflected in different journals - orders. Thus, the amount of goods received from suppliers in the debit sheet for the “Goods” account is verified with the journal - an order for the credit of the “Settlements with suppliers and contractors” account. The data on payment of supplier invoices contained in the journal - order for the loan "Special loan account for trade turnover" and the statement for the debit of the account "Settlements with suppliers and contractors" must be equal to each other.

The amount of goods sold for cash on the credit of the journal - the "Sales" order - is verified with the amount of trading revenue in the statement in the debit of the "Cash" account. The total receipt of money to the cash desk from the current account, reflected in the debit of the "Cash Account" account, must be equal to the amount indicated in the corresponding column of the journal - the order for the credit of the "Current Account" account.

The data on the issuance of funds to the sub-account contained in the journal - order for the credit of the "Cash" account is verified with the debit statement for the debit of the "Settlements with accountable persons" account. In the same way, data on the payment of wages, bonuses, pensions and benefits to workers and employees is verified in the journal - order for the credit of the "Cash" account, turnover and balance in the "Other" account cash", sub-account "Cash in transit" with a journal - order for the "Cash" account and with a statement for the account "Special loan account for trade turnover" or "Current account", etc.

Only after a thorough check of the correctness and completeness of the reflection of business transactions is the data from journals - orders transferred to the General Ledger. Then control over accounting records is carried out by calculating the amounts of turnover and balances for all accounts in the General Ledger.

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

All journals are orders for reporting period must be bound (filed in a folder) in accordance with the sequence of their numbering.

Journals - orders are stored separately from primary documents.

Documents must also be bound (filed in folders) according to the corresponding journals - orders in the order of the sequence of entries in them. Cash, advance, commodity, material reports and registers, State Bank statements, grouping, analytical and control statements are stored together with related documents.

If there is a small number of documents related to transactions grouped in one journal, it is allowed to bind them (filing) in one folder according to several journals - orders, but with the obligatory separation of documents from one journal from another with a hard lining.

We considered the essence of the journal-order form of accounting in. We’ll tell you more about journal order No. 1 and give an example of how to fill it out in our consultation.

What is order journal 1 used for?

In order journal No. 1, based on primary accounting documents, information on credit turnover on account 50 “Cash” is accumulated and systematized in chronological order.

In accordance with the Chart of Accounts (Order of the Ministry of Finance dated October 31, 2000 No. 94n), account 50 “Cashier” summarizes information about the availability and flow of funds in the organization’s cash desks.

In this case, the following sub-accounts can be opened for account 50:

• 50-1 “Organization cash desk”;
• 50-2 " Operating cash»;
• 50-3 " Money documents"etc.

More about synthetic and analytical accounting cash transactions can be read in.

Debit turnover on account 50 is reflected in statement No. 1, which is placed on the back of order journal No. 1.

How to keep a journal order No. 1

Based on the cashier's reports, confirmed by the documents attached to them, at the end of the day, entries are made in the order journal No. 1 (Letter of the USSR Ministry of Finance dated 03/08/1960 No. 63). If quantity cash documents insignificantly, entries in the order journal can be made not daily, but 3 to 5 days in advance, in general, according to several cashier reports. In this case, the “Date” column indicates the starting and ending numbers for which entries are made, for example: 5-7, 21-24, etc.

Journal order 1: example of filling

An organization can develop the journal order form No. 1 independently, or it can use a sample.

When using computer processing data, the formation of order journals is carried out automatically based on those entered into accounting program business transactions on account 50.

To fill out journal order number 1, we present conditional data for account 50 for October 2016:

Date	Operation	Account debit	Account credit	Amount, rub.
04.10.2016		50	51 “Current accounts”	300 000,00
05.10.2016	September wages issued	70 “Settlements with personnel for wages”	50	260 000,00
05.10.2016	Funds were issued for a business trip report	71 “Settlements with accountable persons”	50	29 000,00
11.10.2016	Capitalized cash proceeds from the sale of goods	50	90 "Sales"	80 000,00
11.10.2016	Funds deposited in the bank	57 “Translations on the way”	50	80 00,00
14.10.2016	Cash proceeds capitalized	50	90	170 000,00
14.10.2016	Received funds from the bank by check	50	51	100 000,00
14.10.2016	Advance issued for October	70	50	190 000,00
18.10.2016	An interest-free loan was issued to an employee	73 “Settlements with personnel for other operations”	50	20 000,00
27.10.2016	Unused accountable funds were returned to the cash desk	50	71	8 000,00
28.10.2016	A shortage has been detected at the cash register	94 “Shortages and losses due to damage to valuables”	50	250,00