Operations log download form. Magazine registration of economic operations. In paper

The activities of the business entity consists of certain consecutive events that affect the formation of the final material result. Consider in the article Types economic operations In accounting, their reflection in the accounts in the wiring.

General concepts of economic operations

The economic surgery is a certain action reflecting data on calculations, changes in the composition own funds, sources of their formation. At its base, the accountant compiles the wiring. The operation is recognized perfect only in the presence of confirmation documents.

Each economic action will change either the size of the property, or the magnitude and composition of its sources of formation, or two indicators at the same time. Their decrease or an increase in the same way affects the final amount of the asset and the liabilities of the balance.

The main stages of the organization

In the course of the enterprise, it is possible to highlight 3 processes that are taken into account by individual operations:

1. SUPPLY - Consides the arrival of TMC from third-party companies, repayment of transport and procurement costs.
2. Production - TMTs are released into production, salary is charged, taxes.
3. Implementation - the resulting revenue from the sale of goods (service provision) is recorded by counterparties, the write-off of the corresponding costs is determined.

The results of the asset (funds in circulation and non-current) and liability (capital, reserves, obligations) are referred to as the balance of the balance.

Types of accounting operations

Depending on the interaction of assets and sources, 4 types of operations are distinguished.

• Active - affect the composition of the funds, i.e., on the balance of the balance, without affecting the results. These include actions on the use of TMC, the liquidation of debt debt, the receipt of money from bank account on the cashier, issuing money under the report, etc.

The first type of change is reflected in the formula:

A + ΔI - ΔI \u003d n, where

A - asset balance;

P - Passive;

ΔI - a change in property due to economic action.

• Passive operations affect the sources of the formation of assets, i.e., on the balance of the balance. The result is constant. Such operations include: retention from earnings, formation of reserves or calculate dividends from profits to distribution, replenishment of the authorized capital from the means of additional, etc.

This type of operations can be reflected as:

A \u003d P + ΔI - ΔI.

• Active passive increasing - increase the asset, passive and currency on an identical amount. These include: repayment of debt on deposits to the authorized capital, accrual of funds of fixed assets, advances in buyers, receipt borrowed money etc.

This type of operation looks like this:

A + ΔI \u003d P + ΔI.

• Active passive reduction - reduce the asset, liabilities and the result of the balance on the same value. This is the payment of earnings, payment of debt creditors.

A - ΔI \u003d P - ΔI.

Example 1. Operation of 4th type

On the basis of payments and bank statements, the supplier lists 214 thousand rubles. For the materials obtained. The result of the operation will be a change in two articles: the account will decrease in the assets. 51 by 214 thousand rubles, the pass will decrease in passive. 62 at 214 thousand rubles. The results of the asset and liability changed to an equal amount. Balance identity has been preserved.

Consideration of four types of economic operations led to the following conclusions:

• Each fact of activity is reflected in the minimum of two balance sheets;
• Changes in the asset (types 1, 2) do not change the currency of the document;
• Changes in asset and liability (types 3, 4) change currency on the identical amount;
• Any operations retain equal balance of balance.

Table. Examples of transactions by types of operations.

How to determine the type of operation?

To understand how the four species discussed above include the operation, you need to determine which accounts are involved in the wiring, and what happens to the balance currency.

Features of reflection of accounting postings

Each production action necessarily has documentary reflection. Changes arising from the operation have a dual nature and occur in two interconnected accounts. Characteristic feature Operations is that it is shown in the accounts twice: in the debit and credit. This dependence is the correspondence of accounts.

Operations reflect on accounts at the time of their occurrence, i.e. as they are committed. Double record reveals the opposite essence of asset accounts and liabilities, tying them with a balance form. Left reflect the remnants of property (debit), right - sources of its appearance (credit).

Corschet and balance form unified systemassociated double recordwhich is based on three principles:

• Dual reflection;
• Fixation of amounts by DT and CT accounts;
• On both accounts, changes are shown in the identical amount.

To control the registration of actions in accounting is repeated twice. It is paramount to reflect as confirmed by documents accomplished a fact, then the distribution of sums on the corschets.

Example 2. Wiring compilation

Reasoning:

Changes touched two accounts: sch. 10 - the remains of the TMTS and the SC increase. 60 - increased debt to the supplier.

Sch. 10 - active, takes into account the property, the growth is placed in DT;

Sch. 60 - passive, growth - according to CT.

The increase in the asset and liability corresponds to the operations of the third type. Wiring is written as follows: DT 10 kt 60.

Documentary confirmation of records

Accounts on accounts are made according to documents, so all the accountants received by the accountant are treated. Documents are established for homogeneous groups of operations. For each action, they constitute correspondence of accounts. The text indicating correspondence and sum is called wiring. They make it directly on the document, in the statement, a special journal.

To facilitate data enhancing, each account is assigned a number. The control function of the double-entertainment information is to check the equality of revolutions on the debit and the loan for the period. The inequality speaks about the presence of an error in the wiring. The cognitive function of the double registration is that the corschets easily formulate the content of the operation.

Example 3. Formulation of the content of corsche

Dana Record: Dt 69 Kt 51 in the amount of 15 300 p.

Decoding:

Dt sch. 69 - passive, fixed a decrease in the sources of education of the company;

CT sch. 51 - Active, the cost of funds is reduced.

The values \u200b\u200bon these accounts are reduced, it means that the operation belongs to the fourth type.

Basic Balance Wirings

Postings on some economic actions are presented in the table.

Answers to questions about economic operations

Question number 1. What is a complicated wiring?

This is a record reflecting the action, which is based on a combination of at least three accounts: several debit with one credit or vice versa.

Question number 2. How are the rental costs take into account?

Question number 3. Why do you need a log of accounting for economic operations?

In it, each fact of the company's work turns into wiring indicating the correspondence of accounts and the amount.

Question number 4. What order take into account economic actions?

First, they are registered according to confirming papers according to the calendar sequence, then in a certain order are recorded in accounting registers in account correspondence.

Question number 5. What is concision?

This writing directly on the cake document based on its content before registering the posting.

So, each operation in accounting leads to a change in the company's funds and sources of education: capital, reserves, obligations. The operation is confirmed documented, recorded by the appropriate wiring and is subsequently fixed in accounting registers.

Transcript.

1 ids. Accounting for fixed assets and material and industrial stocks. Task: 1. Fill out the log of economic operations for the 1st quarter of this year. 2. Place the accounts for which there were operations. 3. Make a balance on March 31 of this year. Legend: OS fixed assets; MPZ material and production reserves; SLSSS METHOD OF COMMUNICATIONS AM useful use; Muo method of reduced residue. Methodical instructions During the execution of the first job item, the log of economic operations is filled in the following form (Table 1). Table 1 Example of filling out the log of economic operations OP Date Contents Correspondence I Accounts Farming Amount Amount Calculation Equipment Received from Suppliers D08 to / 1.18 Reflects VAT for Received Equipment Equipment ACCOUNTING ACCOUNTING ACCOUNTING As a fixed assessment 5 in February 6 for March Material and production reserves 7 Arrival of the 1st Party 8 VAT 9 Arrival of the 2nd Party of 10 VAT 11 Made payment of 12 leave in the production of accounts, the operations for which were carried out during the 1st quarter, are drawn up as follows ( Table 2): 1. As an initial balance, the balance of the account on January 1 is indicated from the source data in the task.

2 2. In the "body" of the accounts indicate the number of operations and amounts on the magazine of economic operations. 3. The revolutions and the final balance are calculated. Table 2 An example of registration of an account of D 60 ns) to one - OK COP At the final stage of the task to account residues at the end of the period, the balance sheet is filled (Table 3). Table 3 Example of the accounting balance of an account Name of article on March 31 Passive on January 1, the name of the article for March 31 on January 1 Debt to suppliers Balance Balance Options 1 10 Remains on the accounts on January 1 of the current year Name of the article Amount Note Fixed Tools Group Uniform OS Amortization fixed means stocks of materials kg. 500 rubles / kg. Reserves in the incomplete production of the Cash Cassuation account debt to suppliers and contractors Debt to the Bank for short-term loans Authorized capital Debt to the budget for taxes and fees to extract from the company's accounting documents

3 Method Depreciation OS OS OS OS, Years 1 Linear 4 FIFO 2 Linear 5 Medium 3 Linear 6 Medium 4 Linear 7 FIFO 5 Linear 8 Medium 6 Linear 9 FIFO 7 Linear Middle 8 Linear 9 FIFO 9 Linear 8 Average 10 Linear 7 Average Method estimates of the MPZ. Operations for the reporting period: 1. A contract for the sale of part of the equipment was concluded (payment was made in the same month) the date of concluding a contract Initial cost The accumulated depreciation is written off by the OS price of sale (including 18% VAT) the last number of month is charged depreciation of fixed assets for the current month. 3. Materials are obtained (VAT is raised at a rate of 18%): 1st Supply, 2nd Delivery Payment is made in the same month. 1 Supply 2 Supply of vacation in the production of nat. units. Price (without NAT. Price (without Date nat. VAT), units. VAT),

4 Options Remains on the accounts on January 1 of the current year Name of the article Amount Note Fixed assets Group of homogeneous OS Depreciation of fixed assets PCS Material stocks 1000 rubles / pcs. Stocks in the incomplete production of the cashier's current account debt in front of suppliers and contractors Debt to personnel by payroll Undestributed profits Debt of the founders Extract from the accounting documents of the enterprise Method of accrual of depreciation available OS OS uses, years Method of assessment of the MPZ 11 Linear 10 Average 12 Linear 15 Average 13 Linear 15 FIFO 14 Linear 20 Average 15 Muo (K \u003d 2) 10 FIFO 16 Linear 25 Middle 17 Mo (K \u003d 2) 15 FIFO 18 Linear 10 Middle 19 Linear 15 Average 20 Muo (K \u003d 2) 20 FIFO Operations for the reporting period: Equipment is received as a contribution to the authorized capital: Equipment Evaluation Date of Balance The cost of using the method of accrual of depreciation Muo (K \u003d 2) SLSSS MoO (K \u003d 2) SLSSS MoO (K \u003d 2) SLSSS MoO (K \u003d 2)

5 SLSSS MUO (K \u003d 2) 2. The last number of month is charged depreciation of fixed assets for the current month. 3. Materials are obtained (VAT is raised at a rate of 18%): 1st Supply, 2nd Delivery Payment is made in the same month. 1 Supply 2 Delivery Vacation in Production Date NAT. Name Remains on the accounts on January 1 of the current year Name of the article Amount Note Fixed assets Group of homogeneous OS Amortization of fixed assets Raw materials by 200 rubles / l. Entrances in the incomplete workshop of the cash flow rate debt in front of suppliers and contractors Debt to personnel on labor payment The authorized capital of retained earnings Debt of buyers Extract from the accounting documents of the enterprise Method of depreciation of the existing OS OS OS, Years 21 Linear 10 Average 22 Linear 15 FIFO MPZ Evaluation method 22

6 23 Linear 15 Medium 24 SLSS (Going 3 Works) 20 FIFO 25 Linear 10 Average 26 SLSS (Goes 4 Works) 25 FIFO 27 Linear 15 Medium 28 Linear 10 Average 29 SLSS (5 years of work) 15 FIFO 30 Linear 20 FIFO Operations for the reporting period: the company has acquired the machine on the balance sheet value of the machine (including VAT 18%) of the use of the adopted depreciation method of Muo (K \u003d 2) SLSSS MoO (K \u003d 2) SLSSS MUO (K \u003d 2) SLSSS MUO (K \u003d 2) Muo (K \u003d 2) 2. The last number of month accrued depreciation of fixed assets for the current month. 3. Raw materials are obtained (VAT is raised at a rate of 18%): 1st Supply, 2nd Delivery Payment is made in the same month. 1 Supply 2 Delivery Vacation in Production Date NAT.

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Accurate and actual information on the hosts performed. Operations are required for productive management of the company, as well as for purposes. tax accounting. The magazine of economic operations is one of the main accounting documents. Read more about what it represents and how it is filled, read in this article.

Journal of Accounting Hoz. Operations is the most complete accounting register. It contains records for all operations performed by the firm during their activities. This document contains a list of all postings that are reflected in accounting.

The magazine registration of economic operations reflects almost all changes that occur in the company:

• Changes in the composition and structure of assets;
• Changes in the composition and structure of liabilities;
• Positive and negative changes in the well-being of the company;
• Other changes.

Since the amount of information introduced into a magazine is quite large, this document is inconvenient to group information and analysis. However, if there is a need to track perfect operations for a certain period of time, it is indispensable.

Appointment of the magazine

Documenting business operations in accounting and consideration of them in the aggregate allows analytics:

• Conduct a competent analysis of the current situation in the firm;
• Carry out supervision of financial condition;
• Give forecast for future change;
• Make the necessary conclusions;
• Take measures to optimize the company's financial "health".

Consequently, documented by the host. Operations and accounting are associated. Thanks to them, the legality and transparency of the operations performed are ensured.

General rules filling

The procedure for documenting economic operations in different firms can be spilled. However, there are uniform rules that all companies must comply with:

• New record must be made, starting with a new line;
• In the journal, each operation performed in the company should be reflected;
• Numbers are written by words;
• Reflection of operations is carried out, starting with the previous date and ending the last one.

The order of filling the magazine

Form of the log of economic operations is shown below.

On paper, it is filled in the following order:

1. With a new line, a host is prescribed. Operation with details: date, view and description.
2. If required, the documentation is indicated, on the basis of which the wiring was made.
3. After that, the amount of the operation is prescribed.
4. Next reflected booze. The accounts used in the loan and the debit (as a rule, the debit grows the size of the money received and commitments to the company, and in the loan, the company's obligations with its creditors and the amount of money paid).
5. Located signature with decoding.

Filling the magazine of economic operations in in electronic format It is carried out like this:

1. In the "Menu" tab, select "Accounting", after that - "Hose. operations "; Press the Add button.
2. In the window that appears, register the name of the operation with all the necessary details (species, date, amount of the operation).
3. If required, the field "From whom" is filled.
4. After that, accounts reflected in the debit and credit are prescribed.

Blank and Filling Sample

Topic 7. Accounting for the cost of production and methods for calculating production costs

Task number 36.

Initial data:

Production costs in January:

For the month, 5 units of products were released.

The task:

1) make correspondence of accounting accounts

Task number 37.

The task: put correspondence for accounts for economic operations; Calculate the full amount of production costs and reflect the accounting of enterprises to form costs.

Initial data and decision tasks lead in the table.

The manufacturing enterprise has spent during the month of production:

Decision: