Logs orders for which accounts are maintained. Features of the journal-order form of accounting. This log records

Journal order form accounting (ZhOF) is a form that involves the collection of data. Registers are journals created by CT accounts of accounting. Additional statements are also created, drawn up according to DT accounts.

Basic principles of creation

When developing the ZhOF, these laws are used:

• The entries are made in the order of registration of actions.
• Entries are made only for CT accounts, which interacts with DT accounts.
• Generally, one system combines general and detailed accounting.
• Operations are recorded in the context of the values ​​required for control and reporting.
• Use of ZhOF for cumulative accounts.
• The use of registers with pre-registered correspondence.
• Application of registers with values ​​required for reporting.
• Use of magazines that are compiled every month.

The fundamental principle of the ZhOF is the principle of collecting primary data in the sections necessary for the purposes of general and detailed accounting. Systematization of information occurs in accounting registers. The latter are needed to record all transactions involving accounting.

All directions of records are entered at a time. The ZhOF uses two forms of registers. Let's consider all their features.

Order logs

Journal-order - a table arranged according to a checkerboard pattern. Provides fixing of the operation simultaneously on two accounts: debit and credit. To account for both CT and DT, you need to keep only one record. Records are entered on the basis of information from primary data or reports. All reports and primary documents must be carefully checked. On the papers recorded in the journals, this information is written: the date of the entry, the line number in the journal where the entry is located.

Order journals are lined up by CT value. Registration of turnovers for CT is carried out in correspondence with DT accounts. Transactions on CT are recorded in the securities.

Employees must calculate intermediate results. This should be done throughout the month for decades or work weeks. When the stage of making records for the month is completed, you need to determine the totals for this reporting period... For some accounts, entries are kept both in the journal-order and in the statement. The results from these documents must be compared with each other.

After all calculations and checks have been completed, the order journal must be signed. The signature is placed by the employee who prepared the document. The chief accountant puts his signature.

The monthly journal results fit into the general ledger. This must be noted in the order journal.

If errors were found in the registers, you need to fix them. This must be done in accordance with the following rules:

• The defect was found before the totals were set: the error is crossed out, the correct value is entered above the blot.
• The defect was found after setting the totals: the correction is performed after the line with the results.
• If totals are already entered in the general ledger, the logs are not corrected. All clarifications must be made in the accounting statement. Information from it is recorded in the General Ledger. This data should be segregated.

Correct construction of order journals is necessary to control the correctness of accounting records. These documents need to be bound and also numbered. They must be stored separately from the primary. If there are very few documents, you can file them in one folder.

Supporting statement

Auxiliary statements are used when analytical values the accounts cannot be written to the order journals themselves due to the complexity. In such situations, you need to perform grouping in the statements. The totals from these statements are entered into order journals. Sometimes grouping can be done on tables.

FOR YOUR INFORMATION! The statement is needed to improve and simplify accounting. It allows you to reduce the number of accounts.

Structure

ZhOF is the most popular form of accounting. Even the principle of functioning of automated accounting programs is based precisely on the form under consideration. It represents the best combination of these types of accounting:

• Analytical. The departments responsible for the acceptance and storage of goods and materials are responsible for it.
• Synthetic. The finance department is responsible for it.
• Chronological. It involves making entries in the order of issuance of documents accompanying operations.
• Systematic. Assumes registration of information.

If all records are entered correctly, the totals for all record forms should match.

Application features

The statements within the JOF can be these securities:

• Sheets, on the basis of which the ZhOF is created.
• Tables.
• Reporting.
• Decoding sheets.

The transfer of information from the statements is carried out at any time. But this should be done with a certain regularity. For example, you can do this once a week, month, day. At the end of the month, the totals are transferred to the subsequent ZhOF ledger - the general ledger. You need to understand that order journals are kept just to display the results.

FOR YOUR INFORMATION! Keeping registers is also necessary for output.

Advantages and disadvantages

The advantages of the ZhOF:

• Reducing the number of records and improving the information collection system.
• Registers are easier to subordinate to accounting tasks.
• Control of records in registers.
• Facilitation and acceleration of the work of the employee responsible for accounting.
• Reducing the complexity of accounting.
• Increasing the efficiency and reliability of accounting.
• Transactions are reflected only for the loan.
• Information from general and detailed accounting is the same.
• A record of the actions required for reporting is carried out.
• No duplicate records required.
• No need to register intermediate registers.
• Acceleration of the accounting process.
• Reducing the number of errors and mistakes.
• Errors, even if they were committed, are quickly discovered.
• Accounting becomes detailed.
• It becomes easier to get the information you need for reporting.
• Reporting values ​​can be taken without auxiliary samples.

But the form in question is not without its drawbacks:

• You will have to work with the form manually. It is difficult to translate it into computer processing.
• Complicated formation of registers.
• Bulky.
• The staff responsible for accounting must be highly qualified.
• Employees who are not familiar with the system will have to be trained.
• Different structure of documentation.
• Complicated formation of separate registers.

The system has drawbacks, but it is still widely used by both large enterprises and small companies.

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

Journal order form

The journal-order form is the most acceptable and common form of accounting in any enterprise. This fact is also confirmed by the fact that the principle of operation of the main automated systems accounting is based precisely on such a form as a journal-order form.

It represents the most ideal combination of both systematic and chronological, as well as synthetic and analytical accounting. What is this aggregate for?

For example, this relationship can be represented as follows:

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

At correct input given by all those involved in the process of running the program, the total figures for all types of records must be absolutely equal, and this equality enables the management of the organization 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 drawn up as records.

The chess journal-order form, in which the order journals are filled, appeared as a result of the registration of entries on the basis of the credit-debit principle, when both credit and debit on one account are issued in parallel. As a result of this order, 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 the primary receipt documentation.

All order magazines are opened for exactly one month, and for the convenience of their maintenance, the specialist responsible for filling them out can divide accounting registers by the type of correspondent accounts, having started several notebooks (books for records). Within a month, entries can be entered both directly into the accounting register itself, or summed up in special auxiliary statements (in the event that the same type of accounts on small amounts enough). As such auxiliary statements in the journal-order system, the following can be used:

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

The transfer of data from the sheets 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 the order journals are kept, are transferred to the next accounting register of the order journal system - the General Ledger.

Maintaining accounting registers of the journal-order system, such as order journals, is also necessary to display the correct balance, which is recorded on balance sheet organizations.

main book

The general ledger is a generalizing register of such an accounting type as a journal-order form, which is maintained for one year and is intended to control the accountable funds and their generalization, including for various correspondent accounts. For each separate account in the book, a separate spread is set up, and one line in the section corresponds to each month.
The point of keeping a book is to calculate the total annual line for each of the accounts and compare the credit and debit turnovers. If the documentation is properly maintained with the journal-order system, the total amount for credit turnovers should be equal to the total amount for debit turnover.

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

Important! Despite the fact that the Ministry of Finance by its order (letter of 07.24.92 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 helps it to exercise more complete control and more thoroughly analyze information received. Naturally, there shouldn't be any significant changes.

One of the main and undoubted advantages of such a system as a 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 order 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 with the active movement of goods and materials and operations carried out with them, as well as with a significant number of financial and business transactions);
• insufficient data entered into accounting registers for conducting a qualitative analysis of accounting activities and drawing up consolidated statements;
• the relative complexity and time consuming of the 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 low turnover. Such organizations, including individual entrepreneurs, have the ability to combine various accounting forms of control.

By analogy with such a type of accounting as the journal-order form, with the memorial-order system, all entries are also made out chronologically, but not in uniform journals, but in the form of special sheets.

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

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

These numbers are invariable and obligatory for all those organizations of any type of property that adhere to just this type of accounting. If any business transaction does not fit under any of the specified accounting registers, then it is recorded as a register from 16 and above (Form 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 "Journal-Main" book. Thus, synthetic accounting is performed.

Conducting analytical accounting (in contrast to the journal-order system) requires maintaining a different type of registers, different from memorial order documents. They can be various cards, tables, books, cumulative statements. All these documents are filled in 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 such an accounting system as a memorial order allows performing analytics almost ideally, since the auxiliary statements have more than a sufficient amount of information.

Journal-order - an accounting table, built in a checkerboard form, allowing one record to take into account the operation on two accounts - debited and credited.

Log entries - orders are carried out on the basis of data from verified and duly executed primary documents or reports of financially responsible persons, bank statements, etc. On the documents recorded in the journals - orders, the following are indicated: the date of recording, N of the journal - orders, N lines in the journal for which the record was made.

Order journals are based on credit, i.e. registration credit turnovers for each balance sheet account is made in correspondence with the debited accounts. The journals - orders reflect all transactions related to the credit of an account in correspondence with the debit of the corresponding accounts.

It is recommended to calculate subtotals every ten days or five days a month. 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 kept simultaneously with a journal - an order, the totals of this statement for each column are compared with the corresponding totals of other journals - orders for interrelated accounts. At the time of the inventory of inventory items and Money in journals - orders and statements, the results must be summed up.

After calculating and checking the monthly totals, the magazines - orders and statements to them are signed by the person who drew them up, indicating the date. In addition, all magazines - orders are signed by the chief accountant of a bargaining, trust, office (centralized accounting) or his deputy.

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

For those accounts for which a statement is kept simultaneously with the journal - the order, the results of this statement for each column are checked against the General Ledger. Verification of the correctness of entries made in the general ledger is carried out by calculating the amounts of turnovers and balances for all accounts.

The correction of errors found in the registers before the totals are entered is carried out in the following order: the erroneous entry is crossed out, and the correct amount is given above the crossed out. If an error is found in the journal-order 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 totals of journals - orders in the General Ledger, no corrections are allowed in them.

The necessary revisions of the revolutions are drawn up by a specially compiled accounting certificate, the data of which is entered into the general ledger separately.

The change in the turnovers in the current month for transactions related to the previous periods is reflected in the journals - orders with an additional record (decrease in turnovers - in red).

For accounting, there are 10 standard forms of magazine blanks - orders.

Permissible changes when printing standard forms of magazines - orders

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

• Use the back of the letterhead, but do not continue the form from one side to the other. On each side of the form there must be a complete form of the journal - the order.
• Increase the number of columns in the forms of journals - orders by adding new columns for corresponding accounts.
• Print by typographic method 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 set aside for accompanying entries.
• When printing forms of magazines - orders, observe the following margins: right - 20 mm; top - 18 mm; left - 8 mm; bottom - 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 in mandatory be coordinated with the departments (departments) of accounting and reporting of the trade ministries of the union republics, about which a note is made in the title part of the journal - an order when it is printed by typographic method.

When printing by typographic method forms of magazines - orders intended for accounting for several accounts, they should be numbered in the order of the sequence of accounts.

The construction of journals - orders and the procedure for maintaining them allow you to control the correctness 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 source documents and other documents (commodity and cash statements, bank statements, etc.). For example, debit and credit turnover, as well as the balance on the "Goods" account, must be checked against the amounts of receipts, expenditures and balances of goods on the commodity accounts of financially responsible persons. This reconciliation is performed as the entries are made in the journal - the order and the "Goods" account statement. In the same order, the correctness of the entries in the accounting registers for the accounts "Cashier", "Current account", "Special loan account for goods turnover", etc. is checked.

The correctness and completeness of accounting records is also controlled by comparing interrelated indicators reflected in different journals - orders. So, the amount of goods received from suppliers in the debit statement for the "Goods" account is checked against the journal - an order for the credit of the account "Settlements with suppliers and contractors". The data on payment of invoices to suppliers contained in the journal - the order for the loan "Special loan account for turnover" and the statement on the debit of the account "Settlement with suppliers and contractors" must be equal to each other.

The amount of goods sold for cash on the credit of the magazine - "Sales" order, is checked against the amount of trade proceeds in the statement on the debit of the "Cashier" account. The total receipt of money to the cashier from the current account, reflected in the debit of the "Cashier" 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 subreport, contained in the journal - the order for the credit of the "Cashier" account, are reconciled with the debit sheet 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 the magazine are compared - the order for the credit of the Cash account, the turnover and balance on the Other cash account, the Cash in transit subaccount with the magazine - an order for the "Cashier" account and with a statement for the account "Special loan account for turnover" or "Settlement account", etc.

Only after a thorough check of the correctness and completeness of the reflection of business transactions, the data of the journals - orders are transferred to the general ledger. Then control over accounting records is carried out by calculating the amounts of turnovers 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 respectively equal to each other.

All magazines - orders for the 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.

The documents must also be bound (filed into folders) according to the corresponding magazines - orders in the order of the sequence of recording in them. Cash, advance, commodity, material records and registers, State Bank statements, grouping, analytical and control lists are stored together with related documents.

In the presence of a small number of documents related to operations grouped in one magazine, it is allowed to bind (bind) them into one folder for several magazines - orders, but with the obligatory separation of documents from one magazine from another with a solid pad.

Each business transaction, whether it is receipt at the cashier's office, purchase of equipment or write-off of fuel and lubricants, must be confirmed primary document and take into account. The primary should be registered 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 logs.

Journal-order form of accounting

The form of accounting, in which all data on business transactions are recorded and systematized by business transaction logs, is called journal-order.

The basic principles are as follows:

1. Entries are made exclusively for crediting accounts, indicating debit correspondence.
2. Synthetic and analytical accounting combined in unified system accounting.
3. The data is reflected in the accounting documents in the context of the indicators necessary for monitoring and reporting.
4. You can apply pooled journals for linked accounts.
5. You can form them on a monthly basis.

It is not necessary to use this form of accounting. The organization can keep records on a memorial order form, which is based on the preparation of memorial orders for each business transaction. This type has a number of disadvantages: a significant backlog of analytical accounting from synthetic, as well as increased labor intensity: you have to duplicate records several times.

Magazine forms

For state employees, the Ministry of Finance has developed and recommended unified forms (Orders of 23.09.2005 No. 123n and 10.02.2006 No. 25N). But it is not necessary to apply them (No. 402-ФЗ dated 06.12.2011). The organization has the right to independently develop and approve the forms of accounting journals. But for this they should be approved by a separate order of the head or in the form of an annex to accounting policy.

OKUD magazine form 0504071

List of valid journals

State employees use these types.

Nonprofits use others.

Features of the formation of accounting registers

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

Obligatory register details:

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

Registration books are compiled on paper, or in in electronic format... For the latter, you will need an electronic signature, which certifies the document. Without a signature (electronic or handwritten), the journal-order is considered invalid.

Corrections are allowed. Only the person responsible for logging can enter them. Next, you should indicate the date and certify the correction record with a signature, with a transcript of the position and name of the person in charge.

Filling rules

Each magazine has its own peculiarities of filling. Let's consider the basic filling rules in more detail.

Register of incoming and outgoing cash orders (ZhO No. 1)

We make notes on the basis of the cashier's report, confirmed by the relevant documents (s) at the end of the working day. If the cash movements 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 field "Date" we indicate the period for which we make records. For example, 3-6 or 20-23.

Journal order 2

Entries are made on the basis of bank statements and other supporting documents (checks, reports on the state of the personal account). It is allowed to make one record for several bank statements... In this case, in the "date" field, we must indicate the start and end date of the statements.

Journal-order 6

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

Journal-order 7

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

Journal order 13

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

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

Each organization decides on its own how to maintain and execute accounting records, the main thing is that it does not contradict the norms of the current legislation. However, most accountants rightfully consider the magazine-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 availability 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 the company's order journals, it is necessary to register its application in the accounting policy and be guided by the recommendations of the Ministry of Finance of Russia, as prescribed by the Regulations on maintaining 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, 1998). 2017). Instructions for the formation and filling of order magazines were given by the ministry in a letter dated 07.24.1992 No. 59. Since then, the principle of using these registers has remained practically unchanged. Let's consider them in more detail.

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 kept on credit transactions on accounts, and the data of debit transactions are reflected in special additional statements. The structure of order journals is based on the sign of combining synthetic and analytical accounting in the same registers. This is convenient because even a person who is not very familiar with accounting, having opened a document, will see not just rows of numbers, but will be able to understand what exactly they mean. After all, for example, a statement by account. 10 “Materials” will reflect movement for each title 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 to the registers of business operations of the company in the context of indicators necessary for monitoring and drawing up periodic and annual reports;
• the use of combined order journals for accounts linked by economic characteristics;
• use in registers (order journals) of the previously specified correspondence of accounts and the nomenclature of analytical accounting articles;
• keeping order journals by month;
• combining synthetic and analytical data in one journal-order;
• registration of transactions only on credit in correspondence with debited accounts.

In practice, it looks like this: the accountant starts up special registration documents for a month, which have the form 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 distributed to the corresponding subaccounts, indicating the decryptions, that is, analysts. If there is only one transaction per month, you can keep one journal for a whole year. Be sure to follow the chronological order of data distribution.

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

An example of a journal-order form of accounting

We already know that the basis for the construction of order journals is the attribute of credit on accounts. Therefore, as illustrative example we will consider the journal-order number 2 on the account. 51 "Settlement accounts of the organization". This example clearly shows that this account corresponds with many others, which means that it requires additional registration of transactions. The standard form of a journal-order filled in a month will look something like this:

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

• returned the advance payment to the buyer due to the impossibility to carry out the delivery under the purchase and sale agreement (Дт 62 Кт 51,320,000 rubles);
• paid an advance payment to the supplier for the goods (Dt 60 Kt 51 85 000 rubles);
• received cash for the advance payment of wages to the company's employees (Dt 50 Kt 51,245,000 rubles);
• sent a penalty to the buyer for violation of contractual obligations (Dt 76 Kt 51 12 400 rubles);
• received cash for salary payments (Dt 50 Kt 51 211 300 rubles);
• paid income tax individuals(Dt 68 Kt 51 63 700 rubles) and insurance premiums(Dt 69 Kt 51,156,800 rubles).

All transactions, as well as turnovers for the month, are immediately visible in the journal-order number 2. Please note that all forms of journal-orders, including number 2 on the credit account. 51, the head of the organization approves by his order as an application to the accounting policy.