Magazine- order form accounting

Introduction……….................................................. ........................................................ .3

1. The essence and principles of constructing a journal-order form of accounting…………………………………………………………………………………...5

2. The procedure for entering accounts into journal-order form registers………………………………………………………………………………………………..….9

2.1 Primary documents - the basis for entries in accounting registers....9

2.2 The procedure for making entries in accounting registers………………………....11

2.3 Maintaining the general ledger…………………………………………………..…13

Conclusion…………………………………………………………………………………21

Applications………………………………………………………………………………...24

List of sources used……………………………………………………….29

INTRODUCTION

Journal-order form of maintenance accounting is currently the most progressive and widespread. This is what is typically used in accounting automation programs. The journal-order form combines chronological and systematic, analytical and synthetic accounting registers.

First of all, accounting using a journal-order form is only possible in small enterprises. Similar accounting is used in many software products. In general, the use of the journal order form is regulated by a letter from the Ministry of Finance Russian Federation entitled “About recommendations for use accounting registers accounting for enterprises."

In addition, journal-order type accounting must comply with certain industry guidelines, which have been developed by various departments and ministries for enterprises in a particular industry. Despite this, accounting based on the journal-order form is considered quite complex.

Accordingly, it is often recommended to be used not so much by small as by medium and large small enterprises.
The basis of the journal-order form is the application of the principle of accumulating the so-called “ primary documents"in sections. In turn, these sections should provide analytical and synthetic accounting cash, as well as business transactions absolutely in all areas of accounting. As for the systematization and accumulation of data from primary documents, they are carried out in special accounting registers.

Such registers allow you to display all cash and business transactions for their use that are subject to accounting. At the same time

systematic and chronological recording of business transactions, which involves maintaining accounting records in a journal-order form, is carried out simultaneously. In addition, chronological and systematic recording of business transactions is a single process.

It is also important that accounting in the journal-order form does not imply maintaining a chronological operation of business turnover. Entries in accumulative registers in the form of a journal-order type are made in the context of a number of indicators that are needed by the governing body of the enterprise. Plus, entries in cumulative registers are necessary to monitor the financial and financial activities of the enterprise and prepare reports.

The purpose of this work is a comprehensive study of the state of the journal-order form of accounting.

1. The essence and principles of constructing a journal-order form of accounting

The unified journal-order form of accounting was developed on the basis of a unified chart of accounts and is intended for use in all industries national economy(industry, construction, supply, sales, etc.).

This form of accounting is based on the use of the principle of accumulating data from primary documents in sections that provide synthetic and analytical accounting of funds and business transactions in all sections of accounting.

The accumulation and systematization of data from primary documents is carried out in accounting registers, which make it possible to reflect all funds subject to accounting and all business transactions involving the use of these funds for the reporting month. This eliminates the need for memorial orders.

Chronological and systematic recording of business transactions is carried out simultaneously, as a single workflow. There is no log of chronological registration of business transactions. Entries in cumulative registers are made in the context of indicators necessary for the management and control of the financial and economic activities of an enterprise (business organization), as well as for compiling monthly, quarterly and annual reports. Analytical and synthetic accounting are carried out, as a rule, together in unified system records. Cards analytical accounting may be established, as an exception, for certain types of payments for which there is a significant number of personal accounts. Are saved inventory cards or books of accounting for fixed assets, cards or sheets of accounting for production costs for calculated objects.

In accordance with this, turnover sheets are compiled only according to calculations for which analytical accounting cards are maintained. Varietal varieties are preserved balance sheets for accounting of materials, grade (balance or turnover) statements for accounting of finished products.

In a unified journal-order form of accounting, as a rule, two types are used accounting registers: order journals and auxiliary statements.

In order to ensure a rational technique for generalizing or grouping some accounting data, in addition to the specified registers, special development tables can be used.

The main accounting registers are order journals. Auxiliary statements are usually used in cases where the required analytical indicators are difficult to provide directly in order journals. In these cases, the grouping of data from primary documents is carried out first in statements, from which the results are transferred to order journals.

The construction of order journals and auxiliary statements is based on the credit attribute of registering business transactions on synthetic accounts. Synthetic data is registered according to the data of primary documents only for the credit of the corresponding accounts in correspondence with the debited accounts.

As an exception, cash transactions, transactions on a current and special loan account in a bank and on the offset of mutual claims are recorded both as a credit and as a debit of the accounts intended to record these transactions. This is necessary for control and in order not to separate cash and bank documents for entries in various order journals.

To avoid duplication, entries in order journals that reflect credit turnover in correspondence with the debit of accounts No. 50

“Cash desk”, No. 51 “Current account” and No. 67 “Calculations in the order of offsetting mutual claims” are made, as a rule, according to the data in the corresponding statements of monthly results.

The total data of journal orders at the end of the month is transferred to the General Ledger. A chess checklist or chess balance is not maintained. A balance of revolutions is also not compiled. The balance sheet is compiled according to the General Ledger data, using, if necessary, individual indicators from the accounting registers.

Based on the principle of registering accounting data on a credit basis, entries on the credit of each synthetic account (in correspondence with debited accounts) are made entirely in one particular journal order. Debit turnover for the corresponding synthetic account is identified in various order journals as credit entries for the accounts corresponding to it are recorded in them. After transferring the total data from all order journals to the General Ledger, it reveals the debit data for each account.

Debit turnover on accounts for which synthetic and analytical accounting is combined into unified registers, are also reflected in order journals intended to record entries on the credit of these accounts. Order journals, in which, along with records on the credit of certain synthetic accounts, analytical accounting is also maintained, contain two sections: one for recording transactions on the account credit (the order journal itself), the other to reflect analytical accounting indicators.

Order journals, as a rule, are constructed in such a way that they reflect homogeneous economic content operations, as well as operations countably related to each other. Therefore, some order journals are designed to reflect credit transactions of several synthetic accounts that are identical in their economic content. In this case, a section or column is allocated for each of them in the register.

To ensure correct grouping of data from primary documents, order journals provide standard correspondence on the credit of accounts and a list of indicators required for monthly, quarterly and annual reporting. In order journals intended for synthetic and analytical accounting, in addition, the necessary positions (articles) of analytical accounting are provided.

Thus, the basis for the construction of a unified journal-order form of accounting is based on the following most important principles:

1) making entries in order journals in the order of recording transactions only on account credit, in correspondence with debited accounts;

2) combining, as a rule, synthetic and analytical accounting records in a single system;

3) reflection in accounting of business transactions in the context of indicators required for control and preparation of periodic and annual reporting;

The activity of no enterprise can be imagined without financial transactions. The accountant must keep records of such transactions in a special journal-order.

An order journal is an accounting table built in a checkerboard shape: credit accounts are placed vertically, and debit accounts are placed horizontally.

This allows one entry to account for both a debit account and a credit account.

Principle of the journal system

This journal records credit turnover by everyone balance sheet accounts. It also records every transaction that affects a loan or other account.

Based on data from this log, the product cost calculation and enterprises, as well as the costs of the production process.

The order journal consists of a register on the right side and a debit account statement, where each debit turnover is deciphered.

This log records:

• opening balance;
• amounts on the debit account;
• amounts on correspondent accounts.

At the end of each month, the accountant calculates the total data, which he enters into General ledger.

Any journal order is filled out according to chess principle– the sum in the rows must necessarily coincide with the sum in the columns. Each line corresponds to a specific date.

Every month the company starts a new journal-order for every account. Each journal is assigned a permanent number.

Total data at the end of each month allows you to get total amount turnover of credit and debit turnovers.

Data obtained from journaling is used to populate the General Ledger.

The turnover on the credit account is recorded from the corresponding journal-order, but the turnover on the debit account must be recorded from different journals on the correspondent's accounts.

Due to the fact that the order journal is filled out on a credit basis, and the General Ledger is filled out on a debit basis, possibility of duplication rpm excluded.

The General Ledger must be completed for all accounts every month throughout the year. For each account in this book, 1 page is allocated. For each account, credit and debit turnover for the entire month is recorded, as well as the balance at the beginning and end of the month.

Standard forms of magazines

The government of the USSR approved 10 standard forms order journals.

Journal-order No. 1 records all cash transactions. A separate column “Cashier” is allocated for this purpose. The basis for filling out such a journal is the cashier's reports.

One journal line reflects information about one report, regardless of the period for which it was compiled.

This means that the number of lines in the journal corresponds to the number of reports that were submitted by the cashier.

To register all financial transactions on bank payments according to account No.-51 is used. This form of journal is most often used by industrial organizations. Construction organizations For this purpose, they use a journal order in form No. 2-s, and sales and supply organizations use form No. 2-sn.

Journal-warrant No. 3(picture on the left) records transactions on several accounts:

• No. 54 – capital expenditure account;
• No. 55 – bank account;
• No. 56 – invoice on the receipt and expenditure of other funds.

All data in journal order No. 3 must be confirmed by bank statements.

If the management of an enterprise issues a loan or loan, then control of funds for the loan or loan is used magazine order No. 4(picture on the right).

This journal records transactions on account No. 90 for short-term loans and on account No. 92 for a long-term loan.

Journal-order No. 5 is intended for recording data on transactions that are carried out between counterparties when conducting business activities.

Thanks to this journal, debt on the debit/credit account can be avoided.

Journal order according to form No. 6 allows you to register the movement of wearable and low-value items. Such items can include:

All of the above items are also subject to material and warehouse accounting.

To register data on transactions on advance amounts for employees of the enterprise, it is used magazine order No. 7.

It records all transactions with accountable funds.

Journal-order according to form No. 8 is drawn up to account for transactions with advance funds, money received as payments from counterparties, expenses with debtors and creditors.

And also counting income from shares organizations.

Any on-farm calculations of the enterprise are displayed in magazine order No. 9. This magazine consists of several sections:

1. The magazine itself;
2. "Analytical data";
3. "General instructions".

IN magazine order No. 10 The following accounts are accounted for:

• No. 05, No. 06, No. 08, No. 12 – data on material assets;
• No. 13 – accounting for worn-out, low-value items and equipment;
• No. 69 – expenditure of funds for social insurance;
• No. 70 – salaries for employees;
• №88 – reserve fund payments;
• No. 86 – depreciation funds;
• No. 20, No. 23, No. 24, No. 25, No. 26, No. 29, No. 31 – production costs;
• No. 82 – production losses;
• No. 21 – accounting for semi-finished products that are manufactured in production;
• No. 15 – general production expenses;
• No. 12 – consumption of materials in the main and additional production workshops.

Journal-order No. 10 provides summarized data in terms of structure for each type.

Rules and procedure for filling out

Journal-order No. 1 consists of a statement and the journal itself. In Statement No. 1 it is necessary to indicate the balance indicator. Next, the accountant records data from the cash book, indicating receipts to the loan account and payments from this account. Based on these data, the debit balance is calculated at the end of the month.

Journal-order No. 2 has a section “Current account”, where the details of the accounts are entered, according to which the receipt of funds and their payment will be recorded. The basis for making an entry in this journal is bank statement.

In the statement and journal order No. 2, do not forget to indicate the start date of the operation and the completion date of the operation. At the end of the month, the accountant must calculate the balance in the company’s bank account and indicate this amount in journal order No. 2.

The journal order in Form No. 3 consists of a table where data on receipts from bank statements and other primary documents is entered. The final results are recorded in the same journal. There is no need to count them. You can simply copy them from the accumulation sheet.

Registration of indicators in journal order No. 3 is carried out according to credit criterion. This means that the turnover on the credit account is recorded in correspondence with each debit account.

Journal order No. 4 records transactions with credit funds. To make an entry in such a journal, the accountant must have a basis - an extract from a bank or other credit institution.

All data in the order journal in Form No. 4 is indicated in the context of corresponding accounts. On the final page of this journal, data on bank or credit institution statements is filled in.

To maintain journal order No. 5, a unified form is used. This form must contain data from each department or division of the enterprise where separate records of financial transactions are kept.

In the column for account No. 64, data on the mutual demands of all participants is recorded financial relations. To record data on the debit account, a statement is used, in which data is entered only on the basis of bank statements on the personal accounts of the person who is a participant in the mutual settlement.

Journal order No. 6 is the main source of information about turnover material assets enterprises, so it must be filled out regularly. All data in it must be correct. Data from this journal is transferred to the General Ledger.

All order journals according to this form are filed in the appropriate folder and stored separately from all primary documents.

Journal-order No. 7 keeps track of analytical and synthetic information. Analytical information includes advance funds, expenses for tax deductions, the spent and unspent part of the advance amount, as well as the amount of additional advance payments.

Synthetic information includes expenses associated with business trips, as well as advance finance transactions in correspondence with debit accounts. The journal form allows you to enter information about 30 transactions. If there were more such transactions, the accountant can use loose-leaf sheets.

To fill out the journal order in Form No. 8, indicators from the primary documentation are used. The journal is prepared in accordance with all instructions. It must contain the signatures of the accountant and director, as well as seal impressions.

Filling out the journal order in form No. 9 is carried out on the basis of data from the relevant primary documents, namely from statements 1 No. 1 and No. 2.

In the “Analytical data” section, calculations within various types of farms are recorded, as well as the balance indicator for a certain reporting period. If the amount goes in correspondence with the debit of accounts №50, №51 , then it is registered based on the results for the month.

Only the final data from the statements under No. 12, which are registered in the corresponding account, are transferred.

If the accounting department keeps records for several workshops, then such data must be transferred for each workshop separately.

The journal also contains a table where you need to indicate the final and intermediate calculations of the cost of manufactured goods.

In addition, the employee must fill out the following tables in order journal No. 10

1. "Calculation of production costs by economic element"
2. "Calculation of the cost of commercial products."

The above tables must be filled out using data from the first table “Production Costs”. In addition, when filling out, the accountant uses data from statements and other primary documentation.

In the statement №14 journal order No. 10 reflects the amounts regarding defective goods, surpluses or shortages. The accountant generates such data using primary documentation and inventory results.

The cost of excess items, as well as inventory, is reflected in an amount similar to that indicated in the invoices No. 12 and No. 15. The final figure for the amount of goods or personal items is determined using the calculation method.

All data in each order journal must be entered correctly. Do not forget to indicate the names of transactions and the dates of their completion. The forms of these journals must be signed officials.

In addition, the forms must contain seal impressions enterprises. If at least one requirement is violated when filling out the form, the controlling or supervisory authorities have the right apply sanctions to such an enterprise.

We invite you to watch an interesting video on how to fill out order journals and the general ledger.

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 journal-order No. 1, based on primary accounting documents, information about credit turnover according to the account 50 “Cashier”.

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 on the basis of business transactions entered into the accounting program for 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

Journal-order No. 1 and statement No. 1 are intended to record cash transactions reflected in account 50 “Cash”. Entries in this order journal and statement are made based on the results of the day based on the cashier's reports, confirmed by the documents attached to them. If there is a small number of cash documents, it is permissible to record transactions in registers not daily, but for 3-5 days 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: 1-3, 15-17.

Totals for the day (several days) for correspondent accounts are established by calculating the amounts of similar transactions reflected in the cash report or documents attached to it, according to the accounting correspondence previously entered in the cashier's report or on the documents.

The cash balance is shown in the statement only at the beginning and end of the month. For control and operational purposes throughout the month, data on fund balances shown in cashier reports is used.

Reception and issuance of funds, registration of receipt and expenditure documents, maintaining a cash book, drawing up a report on cash transactions are carried out in accordance with the requirements of the Procedure for conducting cash transactions in the Russian Federation, approved by letter of the Bank of Russia dated October 4, 1993 No. 18 (as amended by February 26, 1996).

The forms of primary cash documents are approved by Resolution of the Goskomstat of Russia dated August 18, 1998 No. 88 “On approval of unified forms of primary accounting documentation for recording cash transactions and recording inventory results” (as amended by Resolutions of the Goskomstat of Russia dated March 27, 2000 No. 26 and from May 3, 2000 No. 36).

Journal-order No. 2

Journal order No. 2 and statement No. 2 are intended to record transactions reflected in accounts 51 “Currency accounts”, 52 “Currency accounts”. Entries in this journal-order and statement are made on the basis of bank statements on the current (currency) account and documents attached to them on corresponding accounts with the results of one or more bank statements. When entries are made as a summary of several statements, the “Date” column should indicate the start and end dates of these statements.

Amounts to be reflected in the order journal and statement of necessary totals are grouped by calculating the corresponding data in statements or documents attached to them in accordance with the accounting correspondence given in them. Correspondence accounts are indicated both on bank statements and on documents.

The balance of funds in current (currency) bank accounts is shown in the statement only at the beginning and end of the month. For operational purposes, data on balances shown in bank statements are used throughout the month.

Journal-order No. 3

Journal order No. 3 is intended for accounting for transactions reflected on the credit of accounts 55 “Special accounts in banks” (for subaccounts 55-1 “Letters of credit”; 55-2 “Check books”; 55-3 “ Deposit accounts", etc.), 57 "Translations on the way" and 58 " Financial investments"(according to subaccounts 58-1 "Units and shares", 58-2 "Debt securities", 58-3 "Loans provided", 58-4 "Deposits under a simple partnership agreement", etc.), in this order journal analytical accounting is also carried out for accounts 55 “Special accounts in banks”, 57 “Transfers in transit” and 58 “Financial investments”.

The data necessary for analytical accounting for account 55 is contained directly in the bank statements for this account.

Entries of transactions in the journal order for account 55 are made on the basis of statements jar(relevant documents) in the context of corresponding accounts with totals By homogeneous operations.

Turnovers on the credit of accounts 55, 57 and 58, with the exception of amounts reflected in correspondence with the debit of accounts 50 “Cash”, 51 “Cash Accounts”, 52 “Currency Accounts”, are entered in journal order No. 3 for primary documents. Amounts debited to accounts 50, 51, 52 are reflected as monthly results based on the corresponding data in statements No. 1 and No. 2.

Analytical accounting in subaccount 55-1 “Letters of credit” is maintained for each letter of credit issued by the organization.

Analytical accounting in subaccount 55-2 “Checkbooks” is maintained for each checkbook received.

Analytical accounting in subaccount 55-3 “Deposit accounts” is maintained for each deposit.

The basis for accepting amounts into account 57 “Transfers in transit” (for example, when depositing proceeds from a sale) are receipts from a credit institution, savings bank, post office, copies of accompanying statements for the delivery of proceeds to collectors, etc.

The movement of funds (transfers) in foreign currency is accounted for separately on account 57.

Analytical accounting on account 58 “Financial investments” is carried out by types of financial investments and objects in which these investments are made (organizations that sell securities; other organizations in which the organization is a participant;

borrowing organizations, etc.). The construction of analytical accounting should provide the ability to obtain data on short-term and long-term assets.

Each organization decides independently how to maintain and prepare accounting records, the main thing is that it does not contradict the norms of current legislation. However, most accountants rightfully consider the journal-order system to be the most convenient. This article will tell you about its features and nuances.

The journal-order form of accounting forms the basis of most accounting programs, and is also especially recommended for small businesses that maintain simplified accounting. This is due to the accessibility of such a system and at the same time the structured and systematized form of the registers that are used in it. In order to start using company journals, you need to register its use in accounting policy and focus on the recommendations of the Ministry of Finance of Russia, as prescribed by the Regulations on accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (as amended on March 29, 2017). Instructions for creating and filling out order journals were given by the ministry in letter No. 59 dated July 24, 1992. Since then, the principle of using these registers has remained virtually unchanged. Let's take a closer look at them.

Characteristics of the journal-order form of accounting

The registers that the accountant uses to post accounts in this system are order journals, from which the name comes. Each such journal is maintained on credit transactions on accounts, and data on debit transactions is reflected in special additional statements. The structure of order journals is based on the feature of combining synthetic and analytical accounting in the same registers. This is convenient because even a person who is not very familiar with accounting, when opening a document, will see not just a series of numbers, but will be able to understand what exactly they mean. After all, for example, a statement of accounts. 10 “Materials” will reflect the movement of each item or group. Accordingly, the order journals themselves contain not only the account itself, but also all its subaccounts, as well as analytics on them, recorded on the basis of data from primary documents.

Principles of the journal-order system

The main principles of this widespread accounting system are:

• accounting and posting in the registers of the company’s business transactions in the context of indicators necessary for monitoring and drawing up periodic and annual reports;
• use of combined order journals for accounts related economic characteristics;
• use in registers (order journals) of pre-specified correspondence of accounts and nomenclature of analytical accounting items;
• maintaining monthly order journals;
• combining synthetic and analytical data in one order journal;
• registration of transactions only on credit in correspondence with debited accounts.

In practice, it looks like this: an accountant creates special registration documents for a month, which have the appearance and form prescribed in the company’s accounting policy. There is no single approved form of order journals, since what exactly to indicate in them depends on the individual characteristics of each organization. Then each operation is entered into them and immediately posted to the appropriate subaccounts, indicating the transcripts, that is, analytics. If only one transaction is performed per month, you can keep one log for a whole year. Be sure to follow the chronological order of posting data.

After the end of the month, the turnover and balance of the corresponding account are displayed directly in the order journal, which are transferred to the general ledger, as well as to the balance sheet. Accounting programs make such postings automatically based on the entered primary data.

An example of a journal order form for accounting

We already know that the construction of order journals is based on the sign of credit on accounts. Therefore, as clear example we will consider journal order No. 2 on account. 51 “Current accounts of the organization.” This example clearly shows that this account corresponds with many others, which means it requires additional processing of transactions. The standard form of a completed monthly order journal will look something like this:

The journal-order accounting system allows you to distribute one transferred amount on several accounts at once, and also see the turnover for each of them. In the example above, VESNA LLC made the following non-cash transfers:

• returned the advance payment to the buyer due to the impossibility of making delivery under the sales contract (Dt 62 Kt 51,320,000 rubles);
• paid an advance to the supplier for the goods (Dt 60 Kt 51,85,000 rub.);
• received cash to pay the advance wages employees of the company (Dt 50 Kt 51,245,000 rub.);
• sent a penalty to the buyer for violation of contractual obligations (Dt 76 Kt 51 12,400 rub.);
• received cash to pay salaries (Dt 50 Kt 51,211,300 rub.);
• paid income tax individuals(Dt 68 Kt 51 63 700 rub.) and insurance premiums(Dt 69 Kt 51,156,800 rub.).

All transactions, as well as turnover for the month, are immediately visible in order journal No. 2. Please note that all forms of order journals, including No. 2 for account credit. 51, is approved by the head of the organization as an appendix to the accounting policy.