The accounting register showed. Accounting registers, forms and accounting techniques. Ways to correct erroneous accounting entries

Accounting registers are special accounting documents intended for systematization, accumulation and generalization of accounting information. Each organization is required to develop and approve a list of accounting registers independently. Let's figure out what forms of forms should be used in 2019.

Accounting registers

All facts of the economic life of the institution must be confirmed by relevant primary documents. It is unacceptable to enter business transactions and entries into accounting without a primary account. The information contained in the primary documentation is subject to special registration, generalization and accumulation in special journals, statements, books and accounting cards.

The document indicator in accounting is called an accounting register - this is RBU. These are special forms of documents that reflect and register information from primary documentation. The information is systematized for further reflection on accounting accounts. Accounting registers are the basis for the formation of reliable accounting statements and separate reporting forms for management activities.

It is permissible to maintain accounting registers not only in paper form, but also in electronic form. For example, using specialized programs or websites. Electronic accounting documents must be certified by the electronic signature of the responsible person (manager or chief accountant).

Types of accounting registers

Accounting registers are used to accumulate and systematize information contained in primary forms accepted for accounting in an organization. This is a fairly general concept.

Here is an example of what accounting registers are: to generate financial statements, for example, an annual balance sheet, an accountant generates balance sheets for accounting accounts. The indicators contained in the SALT are entered into the reporting form in accordance with established requirements. In this example, the SALT will be the RBU.

Accounting registers according to their purpose are divided into:

• chronological - these are forms in which the registration of accounting data is carried out exclusively in chronological order, without any additional detail, for example a cash book;
• systematic - in such documents information is entered in the context of accounting accounts, for example, the general ledger, chess sheet;
• synchronistic - a separate type of documents that combine the principles of reflecting accounting data of systematic and chronological RBU, that is, information is entered into such documents in the context of accounts in chronological order. An example could be any order journals.

• analytical accounting registers, for which detail is provided in the context of one account according to analytical indicators, for example, in the context of fixed assets and MH objects, by financially responsible persons, items, storage locations, and so on;
• synthetic RBU, in which information is grouped according to accounting accounts, that is, transactions of the same type in monetary terms are reflected in a generalized form (general ledger);
• complex - RBU, which combines synthetic and analytical principles of compilation, an example is a journal order.

Accounting also provides for other RBU classifications. For example, according to the forms of construction they distinguish:

• one-sided;
• double sided;
• chess sheets.

Based on the filling method, I can distinguish:

• filled in by hand;
• using printing machines or a computer;
• mixed method.

According to the form or appearance of the document:

• statement;
• book;
• magazine;
• card.

The basic classification can be represented in the form of the following block diagram:

Budget accounting registers

The organization is obliged to independently develop a list of accounting registers for accounting policies that will be used in accounting. This rule is defined in Law No. 402-FZ. However, exceptions apply. For state and municipal institutions, forms are developed and recommended by higher ministries and departments. For example, the Ministry of Finance of Russia or executive authorities. But commercial organizations and non-profit organizations have the right to develop forms on their own.

State employees work according to unified documentation. The forms are enshrined in Order of the Ministry of Finance No. 52n. Current list:

Unified transaction log form for public sector institutions

State employees have the right to use additional accounting registers necessary to systematize information about the facts of economic activity, values ​​received, and completed documentation. When developing additional forms and forms, you should take into account the mandatory requirements for the details of accounting documentation. The list of mandatory details is enshrined in Part 4 of Art. 10 of Law No. 402-FZ, clause 11 of Instruction No. 157n.

Registers for a non-profit organization

The accounting registers of non-profit organizations, as well as those of commercial sector organizations, do not have standardized formats. Each economic entity independently develops the structure of accounting documentation. But Order of the Ministry of Finance No. 94n establishes the obligation to maintain accounting registers in the following composition:

Primary documents received by the accounting department must be checked both in form (completeness and correctness of primary documents, filling in details) and in content (legality of documented transactions, logical linking of individual indicators). Then the registration and economic grouping of their data are carried out in a system of synthetic and analytical accounting accounts. For this purpose, information about the balances of property, economic assets and the sources of their formation, as well as data on business transactions from the relevant primary or consolidated documents are recorded in accounting registers.

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

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

By purpose accounting registers can be divided into chronological, systematic and combined synchronistic. Chronological registers include registers in which the recording of facts of economic life is carried out as they arise without any other systematization (registration journals, registers, etc.). In systematic registers, recording is performed in the context of grouping characteristics - accounts. Entries in chronological and systematic registers must complement each other, as a result of which the sum of the turnover of the chronological registers is always equal to the sum of the debit or credit turnover of the systematic registers. If a water register performs both chronological and systematic recording, then such a register will be combined (synchronistic). The most typical example of such a register is “Journal-Home”.

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

By appearance all accounting registers are in the form of a book, card, loose sheet or computer media.

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

A card is a form printed in the form of a table.

A free sheet is a table placed on a form to be bound. Free sheets are a compromise between books and flashcards. Free sheets are the same cards, but printed on thin paper, their size is larger than the size of the cards. If cards are stored in file cabinets, then free sheets are stored and bound in folders. For cards and free sheets, it is necessary to maintain registers (lists of open cards and free sheets).

The main point of the registry is that their presence does not allow cards to be replaced, and if any of them are lost, it is always easy to determine which card is missing.

The appearance of cards used in practice can be different, but the most common are three types: account, inventory and multi-column.

Contractual the cards have a one-sided shape, since the “Debit” and “Credit” columns are placed side by side, the presence of two parallel columns allows you to clearly see the status of the company’s payments.

Inventory cards are used to record material assets. In this regard, a new column “Balance” is introduced, which reflects the balance of funds of this type of value after registration of the fact of economic life, thus, each account contains three columns: income, expense and balance. Each column is divided into two columns: quantity, amount. The stock limit (standard) is indicated in the card header; the presence of a standard makes it easy to find out whether an enterprise has more of these funds than it needs, and if less, then to what extent.

Multi-column cards are designed to record the facts of economic life, highlighting their components in columns. In particular, in cases where one fact is reflected in complex amounts, i.e. fixed, for example, payment of various expenses of the enterprise.

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

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

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

Types of accounting registers in accounting

Therefore, further we will dwell only on the characteristics of such an element as choosing an accounting form as a set of information carriers used (accounting registers) and adequate reflection of the accounting process in them.

Accounting registers are used to systematize and accumulate accounting information contained in the primary accounting documents accepted for accounting and reflect it on the accounting accounts of the FHZ.

These are tables of a special form designed for accounting based on primary documents. The practice of organizing accounting is based on a combination of various accounting registers. The Federal Law “On Accounting” provides a list of possible types of accounting registers in the form of paper and computer storage media, the use of which in organizations is determined by the volume and specificity of the objects being taken into account, the mass nature of business transactions, the method of recording and processing information, etc.

To understand the essence of accounting registers, they are usually classified according to certain characteristics, the main of which are appearance. content and nature of records.

In appearance, accounting registers are ledgers, cards, loose sheets, and computer media.

Accounting books

Accounting books - these are tables laid out in a certain way to record the facts of economic life (business transactions) depending on the specifics of the objects of accounting observation, which must be numbered, laced, and bound in a separate binder; on the back of the last page the number of pages in the book is indicated, then the signatures of the chief accountant and manager and the seal of the organization are affixed. Books, as a rule, are used as accounting registers when the list of accounting objects in the organization is insignificant. However, for some accounting objects (for example, cash transactions), all organizations keep records of transactions in books (cash book). The generalization of the movement of all accounting objects is carried out in the General Ledger.

Cards

Cards - These are forms printed in the form of a table. Cards can be easily sorted, they are more visual, convenient, and more accessible to use than books. The appearance of cards can be different, but the three most common types are: contract, inventory, multi-column.

Account cards have a one-sided shape, since the debit and credit columns are placed side by side. Such cards are used to record settlements with legal entities and individuals. The presence of parallel columns of debit and credit allows you to clearly see the status of settlements, i.e. who owes whom, for what and how much.

Inventory cards are used to account for material assets. In such cards, the “Balance” column is entered, where the balance of this type of value is indicated after registration of the fact of economic life (business transaction), according to the receipt and expenditure of this type of value. These cards must contain three columns: receipt, expense and balance. In this case, each column is divided into two columns: quantity and amount. To account for materials, raw materials, etc. Such cards indicate the limit (standard) of the stock, which allows you to control the organization’s provision of these values ​​for uninterrupted operation.

Multi-column cards are intended to account for production costs on an item-by-item basis (according to costing items) associated with the production of products, performance of works and services. The totality of data on these items makes it possible to calculate the cost of specific types of products (works, services), since these cards are maintained for each type of product produced, work performed, and services.

Throughout the reporting year, the cards are stored in special boxes. A set of cards similar in purpose is called card index. The cards in the card index are arranged according to account numbers, alphabet, item numbers and other characteristics. The use of special separators and indicators (metal plates indicating letters of the alphabet, account designations, etc.) makes them easier to quickly find. Cards are mainly used for accounting registration of analytical accounts. To ensure the safety of the cards, they are registered in special registers, where they are assigned serial numbers. This makes it possible to check their presence and thereby monitor their safety.

Free Sheets

free sheets, like cards, they are forms with printed tables, but larger in size and the volume of information reflected in them. In accounting practice, these are mainly various statements. Such accounting registers are used to summarize homogeneous information, for example, depreciation of fixed assets, statements of shipment (release) of products, etc. In order to control the safety of these types of accounting registers, they are stored in separate folders. The use of cards and free sheets as accounting registers provides great opportunities for dividing the labor of accounting workers and filling them with computer technology.

Machine media

Machine media how accounting registers place data not on paper, but on magnetic media (magnetic tapes, magnetic disks, floppy disks, etc.). The characteristics of computer storage media also dictate the order of its arrangement. When using computer media as accounting registers, the organization is obliged to make copies of such registers on paper (as well as primary documents), including at the request of the authorities exercising control in accordance with the legislation of the Russian Federation, the court and the prosecutor's office.

Based on the nature of the entries, accounting registers are divided into chronological, systematic and combined.

Chronological are called accounting registers in which information about business transactions is recorded in the sequential order of receipt and processing of primary documents. There is no grouping of recorded data in these registers. Examples of chronological registers are a transaction log, a sales ledger, and a purchase ledger, where invoices are recorded, respectively, for products shipped and valuables purchased.

Systematic are called accounting registers in which the registration of business transactions is grouped according to certain (established) criteria, for example, grouping information directly into accounts of synthetic and analytical accounting. Examples of such registers are a statement of balances of materials in a warehouse (balance sheet), the General Ledger, which summarizes the total data for all synthetic accounts.

Entries in the chronological and systematic accounting registers must complement each other, as a result of which the sum of the turnovers of the chronological registers is always equal to the sum of the debit or credit turnovers of the systematic accounting registers (the so-called Mendes rule):

If chronological and systematic entries are made in one register, then such a register will be called combined. Typical examples of such a register are “Magazine-Main” and many order magazines. The use of combined accounting registers allows you to make your accounts more clear, while also reducing the number of accounts.

Synthetic are called registers in which all transactions are reflected in a generalized form in a monetary measure. Information on business transactions in these accounting registers is reflected in the context of synthetic accounts. An example of such an accounting register is the Main Book.

Analytical are called accounting registers in which information is reflected in separate analytical accounts that detail the contents of the records of a particular synthetic account. Entries in analytical registers should be more detailed than entries in synthetic registers: explanatory text is provided and, along with cost ones, natural or labor measures are indicated, if necessary.

Currently, they are becoming widespread complex accounting registers that combine synthetic and analytical accounting, as well as chronological and systematic records. They are used, for example, in the journal-order form of accounting. The combination of synthetic and analytical accounting ensures automatic matching of the results for synthetic and analytical accounts and eliminates the need to prepare turnover sheets for data reconciliation.

To generate reliable and timely information about the activities of an enterprise and provide it to users, the accounting registration technique is important. Recording business transactions in the appropriate accounting registers based on documents is called posting transactions. These entries are made on the basis of a quote (i.e., an indication of the debited and credited accounts for a business transaction).

In order to avoid repeated registration of information in the accounting register for the same document, a corresponding mark on the posting of the transaction in the form of a sign is made on the documents.” Often the document indicates the page of the accounting register where the submitted business transaction, documented by this document, was recorded. Placing marks in documents on posting transactions is also important for subsequent verification of the correctness of the entries made.

In accounting practice, various methods of recording entries into accounting registers are used. Entries in accounting registers can be simple or copy. Copying records is used in cases where it is necessary to have a print or copy of the record.

Entries to accounting registers can be carried out using linear-positional and chessboard methods.

Essence linear positional notation is that debit and credit turnovers are reflected on one line, which is especially convenient for keeping records of various types of calculations. The use of this method of accounting ensures monitoring of the timely repayment of receivables and payables.

The advantage of using linear-positional recording is that accounting registers, as a rule, combine synthetic and analytical accounting. This simplifies the accounting technique and increases its reliability.

Chess principle entries in accounting registers is that at one time the amount of a business transaction is reflected in the accounting register in the debit and credit of corresponding accounts. With this method of registering accounting data, visibility increases and the internal content of account correspondence is revealed. This recording order is used in the construction of many registers (magazines-orders) in the journal-order form of accounting.

We talked about synthetic and analytical accounting registers in. In this material we provide a list of accounting registers.

Accounting registers

Let us recall that accounting registers are a type intended for registration, systematization and accumulation of information contained in primary documents accepted for accounting (Article 10 of the Federal Law of December 6, 2011 No. 402-FZ). Accounting registers are not only the basis for the summary reflection of information on accounting accounts. Accounting registers are used to prepare financial statements.

According to their purpose, accounting registers are divided into chronological and systematic registers, and according to the degree of generalization of information into synthetic registers and analytical accounting registers. For example, in contrast to chronological ones, systematic accounting registers are designed to summarize information about accounting objects for a certain period, presenting summary data on turnover and balances in the context of synthetic accounts.

Let us show what accounting registers are with an example. One of the most common synthetic accounting registers, widely used by accountants when preparing a balance sheet, is the balance sheet. In this register, for a certain period, for each synthetic account, information is provided on the balance at the beginning of the period, turnover for the period and balance at the end of the period. Naturally, information on balances and turnover is presented separately by debit and credit of the corresponding accounts:

Composition of accounting registers

Accounting legislation gives an organization the right to independently develop forms and types of accounting registers (Part 5, Article 10 of Federal Law No. 402-FZ of December 6, 2011).

Issues of maintaining accounting registers are also left to the discretion of the organization. Thus, accounting registers can be maintained on paper or in the form of an electronic document signed with an electronic signature (Part 6, Article 10 of the Federal Law of December 6, 2011 No. 402-FZ). The organization makes the choice itself.

The list of accounting registers is a mandatory section. Types of accounting registers along with statements can be used, in particular, the following (Letter of the Ministry of Finance of the USSR dated 03/08/1960 No. 63, Order of the Ministry of Finance of the Russian Federation dated 10/31/2000 No. 94n):

When maintaining accounting records in specialized accounting programs, the accounting policy may provide that accounting registers are maintained in the form of special forms in electronic form and on paper, which are based on the registers provided by the program. Such registers, generated in paper form or on a computer (with an electronic signature), can be the General Ledger, the balance sheet.

Primary documentation received by the accounting department must be checked both in form and content. The correctness and completeness of registration, the presence of mandatory details, the legality of recorded transactions, and the logical connection of indicators are assessed. After this, the data is recorded and grouped. The information is recorded in a system of analytical and synthetic accounts. For this purpose, accounting registers are provided: accounting forms. Let's consider further what they can be.

General information

Accounting registers are special counting tables. They are formed according to the economic grouping of information about property and sources. Forms of accounting registers are necessary to reflect ongoing business transactions in the appropriate accounts.

Classification

Existing types of accounting registers are divided according to purpose, appearance and the method of summarizing the data. According to the first criterion, documents are distinguished:

1. Systematic.
2. Chronological.
3. Combined synchronistic.

Chronological accounting registers are documents in which records of the facts of economic activities are made as they are carried out, without other systematization. These include, for example, registries. In systematic tables, entries are made according to grouping characteristics - accounts. Information from these two types of registers should complement each other. Therefore, the sum of turnovers from chronological documents is always equal to the sum of credit/debit indicators from systematic tables. When both chronological and systematic records are entered into one register, it is considered combined (synchronistic).

Summary of information

On this basis, accounting registers are divided into differentiated and integrated. Consideration of data can be carried out inductively, that is, to the general from the particular. In this case, information integration takes place. Generalization can also be carried out deductively: to the particular from the general (from reporting to primary documentation). In this case, there is differentiation of information.

Appearance

Based on this criterion, the following accounting registers are distinguished:

1. Books. They are a document laid out in a special way, laced, bound and signed by the responsible person (chief accountant).
2. Cards. They are forms printed as tables.
3. Free sheets. Such accounting registers are tables placed on forms to be bound. Such sheets are considered an alternative to books and cards. These papers are stored in folders. For them, as for cards, registers must be maintained.
4. Machine media. These accounting registers have technical features. In this case, the data is placed not on paper, but on an electronic medium (drive).

Let's consider the main accounting registers separately.

Books

These registers contain information about facts economic activity(operations). It is distributed in accordance with the specifics of the objects. Books must be designed in accordance with the requirements of the rules. In addition to being bound, laced and numbered, the number of pages must be indicated on the back of the last sheet. Under the specified number the signatures of the head of the enterprise and the chief. accountant, stamped. Typically, books are used in cases where objects of observation are in small quantities. But for a number of categories (for example, cash transactions), enterprises keep records in cash book, where all events are recorded. The general ledger summarizes all objects.

Cards

This is a fairly convenient form of registers. They can be sorted, they are clear and accessible when handling. Externally, the cards may be different. The most common types include: contract, multi-column and inventory. The first ones are filled in on one side, since the debit and credit columns are located next to each other. The presence of parallel columns allows you to see the state of the enterprise's settlement operations. Material assets are recorded in inventory cards. The column “Remainder” is entered in them. It reflects the amount of funds remaining after registration of a business transaction. Therefore, each account has columns for receipts, expenses and balance. The standard (limit) for the stock is indicated in the header. Its presence allows you to easily determine whether these funds are present at the enterprise in larger quantities than expected. If it turns out that there are fewer of them, then the difference with the limit is established. Multi-column cards take into account the operations of the business life of the company, highlighting the components in columns. This, for example, is relevant for cases when a fact is recorded in complex amounts, that is, payment of various company expenses is reflected.

Free Sheets

They are larger than cards in size. Accordingly, the volume of information that is reflected in them increases. In accounting practice, free sheets represent different statements. They are used to generalize homogeneous data. For example, they reflect depreciation on fixed assets, release (shipment) of goods, and so on.

Machine media

They can be floppy disks, disks, etc. When using such registers, the enterprise must make paper copies of documents. This is done, among other things, at the request of the authorities authorized to exercise control, as well as the court and prosecutor’s office. The characteristics of the media determine the order in which information is arranged. Their use is determined by the mass nature of the operations carried out, the specificity and volume of accounting objects and other factors.

Conclusion

The correct recording of business transactions in accounting registers is ensured by the persons who compiled and signed them. During the storage of such documentation, it is necessary to ensure that information is protected from unauthorized correction. Corrections of errors in accounting registers must be justified and confirmed by the signature of the employee who made the changes. In this case, the date of correction must be indicated. In accordance with the Federal Law "On Accounting", the information contained in the registers relates to trade secret. Persons who have access to such documentation are required to preserve it. Violators are liable for disclosure of information in accordance with the norms of domestic legislation.