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.

Journal order form accounting is at the core of most accounting software, and is also especially recommended for small businesses keeping 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 logs, it is necessary to register its application in accounting policy and to be guided by the recommendations of the Ministry of Finance of Russia, as prescribed by the Regulation 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 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 basis of the structure of order journals is 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 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 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:

Journal-order management system accounting 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 advance payment wages employees of the company (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 personal income tax (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 appendix to the accounting policy.

Journal-order No. 1 and statement No. 1 are intended for accounting of cash transactions reflected on account 50 "Cashier". Entries in this journal-order and statement are made in totals for the day on the basis of the cashier's reports, confirmed by the documents attached to them. With an insignificant number of cash documents, it is allowed to record transactions in registers not daily, but 3-5 days in general, according to several cashier reports. In this case, the "Date" column indicates the initial and final numbers for which the entries are made, for example: 1-3, 15-17.

The totals for the day (several days) for the correspondent accounts are established by calculating the amounts of homogeneous 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 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 the balance of funds shown in the cashier's reports are used.

Acceptance and issuance of funds, registration of receipts and expense documents, keeping 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 on February 26, 1996).

The forms of primary cash documents were approved by the Decree 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 the results of inventory" (as amended by Resolutions of the Goskomstat of Russia dated March 27, 2000 No. 26 and dated May 3, 2000 No. 36).

Journal-order number 2

Journal-order No. 2 and statement No. 2 are intended for accounting of transactions reflected in accounts 51 "Settlement 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 the documents attached to them on the corresponding accounts with the totals for one or several bank statements. When records are made as totals for several statements, the start and end dates of these statements should be given in the "Date" column.

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

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

Journal-order number 3

Journal-order No. 3 is designed to record transactions reflected in the credit of accounts 55 "Special accounts in banks" (for sub-accounts 55-1 "Letters of credit"; 55-2 "Checkbooks"; 55-3 "Deposit accounts", etc.) , 57 "Transfers on the way" and 58 " Financial investments"(For sub-accounts 58-1" Shares and shares ", 58-2" Debt securities ", 58-3" Loans granted ", 58-4" Deposits under a simple partnership agreement ", etc.), in this journal-order analytical accounting is also carried out on accounts 55 "Special accounts in banks", 57 "Transfers in transit" and 58 "Financial investments".

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

Records of operations in the order journal for account 55 are made on the basis of extracts jar(relevant documents) in the context of corresponding accounts by totals on homogeneous operations.

The turnovers on the credit of accounts 55, 57 and 58, except for the amounts reflected in correspondence with the debit of accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", are entered into the journal-order No. 3 according to the primary documents. The amounts attributed to the debit of accounts 50, 51, 52 are reflected in totals for the month on the basis of the corresponding data of statements No. 1 and No. 2.

Analytical accounting on subaccount 55-1 "Letters of credit" is maintained for each letter of credit issued by the organization.

Analytical accounting on subaccount 55-2 "Checkbooks" is maintained for each received checkbook.

Analytical accounting on subaccount 55-3 "Deposit accounts" is maintained for each deposit.

The basis for taking into account the amounts to account 57 “Transfers in transit” (for example, upon the delivery of proceeds from the sale) are receipts from a credit institution, a savings bank, a 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 on account 57 separately.

Analytical accounting on account 58 "Financial investments" is kept by types of financial investments and objects in which these investments were made (organizations - sellers of securities; other organizations, the participant of which is the organization;

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

LECTURE No. 11. Forms of accounting

Accounting performs information and control functions. It provides availability and status information household funds necessary for the implementation of trade, procurement, production activities of organizations and enterprises of consumer cooperation; about the value of distribution and production costs; on the fulfillment of tasks for the object of commodity circulation, production of goods, services and works.

The control function of accounting is manifested in the implementation of preliminary and current control over the effective use of material, labor and financial resources, over the safety of cooperative property. Thus, for accounting, certain forms, fixed by law, are needed.

The form of accounting is determined by the following features: the number, structure and appearance of accounting registers, the sequence of communication between documents and registers, as well as between the registers themselves, and the method of recording in them, that is, the use of certain technical means.

Consequently, the form of accounting should be understood as a set of different accounting registers with established order and the way of writing to them.

The memorial order registration system emerged in the late 1920s - early 1930s. as a result of creative reworking of the new Italian form of accounting. This form began to be applied at all enterprises and organizations of the country, especially during the Great Patriotic War and in the post-war period, when hundreds of thousands of people who did not have sufficient experience and special training were involved in keeping records.

The positive qualities are in a fairly simple structure. Instead of numerous synthetic ledgers, one ledger is used - the General Ledger. It opens every month.

So, a simple memorial order accounting system is a form of accounting in which separate memorial orders (postings) are drawn up for all financial and business transactions. Recall that a memorial warrant or posting is bookkeeping business transaction with the display of its amount on the accounts.

Drawing up memorial orders

Memorial warrant number 1

Memorial warrant number 2

Memorial orders are drawn up for all financial and economic transactions for reporting period... Then all the memorial orders are posted in two control sheets (the so-called "control") for the corresponding accounts: debit and credit.

After filling out the control lists, a turnover balance is drawn up, in which the balances for all accounts at the beginning of the reporting period, turnovers for the reporting period (from the "controls") are entered and the balance is displayed at the end of the period.

The balances obtained in the circulating balance at the end of the reporting period are entered into the balance sheet in the prescribed form.

The results of turnovers on the registration journal must correspond to the results of turnovers on debit and credit of synthetic accounts. This verifies that the invoices are posted correctly. Postings from memorial warrants to General Ledger accounts, which is a synthetic systematic ledger.

The general ledger reflects turnovers only for synthetic accounts, the balance is not displayed.

Benefits of a memorial order form: the recording technique is simple, the completeness of the accounting of business transactions is ensured by reconciling the data of synthetic and analytical accounting, drawing up a registration journal and a list of synthetic accounts.

Disadvantages of the memorial order form:

1) multiple entries of the same amount in accounting registers, the volume of work increases, and hence the likelihood of making mistakes;

2) backwardness and openness of analytical accounting from synthetic;

3) adaptability to the use of manual labor and means of small-scale mechanization.

Order logs- accounting registers of chronological registration of business transactions of synthetic and in some cases analytical accounting. Entries in them are made as primary documents are received or monthly totals from cumulative statements. Registration is carried out on a credit basis, that is, on the credit of this account in correspondence with the debited accounts. This is achieved by using a checkerboard form of order magazines. In this case, the amount of a business transaction is recorded only once, but both debited and credited accounts are shown.

For the convenience of entries in order journals, a typical correspondence of accounts is provided. Each journal-order is kept on one account or on several accounts similar in content.

The order journal is opened for a month. Each of them reflects the credit turnover of specific accounts. The debit turnover of this account will be reflected in other order journals.

Auxiliary (cumulative) statements are used when the necessary data is difficult to reflect directly in the order journals. In this case, on the basis of primary documents, indicators are accumulated in statements and grouped by offsetting accounts, articles of analytical accounting. The totals from the lists are transferred to the corresponding order journals.

At the end of the month, the totals of order journals are transferred to the General Ledger, which is opened for a year and is designed to summarize current accounting data and cross-check records for individual accounts.

The accountants themselves can make appropriate changes, additions, simplifications to the given forms, taking into account the specifics of their production at the enterprise, if this does not break the very structure of the journal-order form of accounting.

main book

Credit turnovers for accounts broken down by accounts to be debited are transferred to the general ledger on a monthly basis. In addition, the totals for the debit of the accounts are transferred to the general ledger. After transferring the corresponding amounts to the general ledger, it is checked that the sum of all turnovers on the debit of the accounts is equal to the sum of all turnovers on the credit of the accounts. If there is no such equality, then you should look for an error in calculating turnovers or transferring (recording) amounts from order journals.

After an appropriate check, the debit and credit balances of the accounts are displayed. It should be remembered that the active accounts of the account of specific funds) have a debit balance, which is found by summing the debit balance at the beginning of the month and the account debit turnover minus the account credit turnover. Passive accounts (source accounts) have a credit balance, which is found by summing up the credit balance at the beginning of the month and the credit turnover minus the monthly account debit turnover.

In addition, it is necessary to check that the amount of the balance of all accounts at the end of the month on debit is equal to the amount of the balance on the loan. If such equality is observed, then the indicated amounts of the balance on the debit or credit of the accounts (for active-passive accounts both for debit and credit) are transferred to the balance sheet of the enterprise.

The general ledger is opened for 1 year. One line in the general ledger must correspond to one month. One account in the General Ledger is assigned 1 spread of the sheet, and if this is not enough - 2-3 spreads.

The Ministry of Finance of the Russian Federation has compiled a "List of standard registers of the unified journal-order form" (Appendix 2 to the letter of the Ministry of Finance of the Russian Federation dated July 24, 1992 No. 59), which regulates the accounting work of enterprises using the journal-order form of accounting.

The journal-order form of accounting is a rational form of accounting based on the use of accumulative registers and a chessboard recording scheme.

Sheets, production and financial reports, transcript sheets, development tables - auxiliary registers. As a rule, they are used when analytical indicators are not provided in order journals. In these cases, the grouping of these primary documents is carried out in them.

Monthly totals of each journal-order show the total amount of the credit turnover of the account, the transactions of which are recorded in this journal, and the amount of debit turnover of each corresponding account.

In the book-and-magazine form of accounting, analytical accounting is divorced from synthetic accounting. Usually, for most accounts, revolving statements for analytical accounts are compiled after the general ledger is compiled, and often after reporting. In practice, this leads to the fact that reporting data (balance sheets) do not always reflect the actual availability of economic assets of organizations and enterprises.

With the journal-order form of accounting, there can be no lag between analytical accounting and synthetic accounting. This is due to the fact that in a number of order magazines, synthetic accounting is combined with analytical accounting, for example, for accounts 66 “Settlements for short-term loans and loans ”,“ Profits and losses ”, etc. accounting statements without additional samples and groupings.

Independent analytical accounting (in cards or books) is carried out with this form of accounting only for those synthetic accounts, in the development of which a large number of analytical accounts are opened, for example, for accounting for materials, fixed assets, finished products, etc.

A number of warrant journals replace the analytical account consolidated group books that served as the basis for two or three memorial warrants. According to books K-2, K-3, K-4, K-5, with the book-and-magazine form of accounting, three memorial warrants were drawn up for each sub-account 41 "Goods". The presence of four registers on account 41 "Goods", which differ little from each other in content, does not simplify accounting, but, on the contrary, complicates it, creates confusion in their application. Instead of these books, a single unified journal-order is provided for all sub-accounts.

All reports on the movement of goods and containers, commodity-money reports, etc. in the context of sub-accounts are accumulated in a single register, in which to reflect the wholesale, retail, including small wholesale, as well as product turnover own production, procurement turnover, separate columns are provided. On the basis of credit turnovers on account No. 41 "Goods", reflected in the journal-order, entries are made in the General Ledger.

As they are completed and documented, business transactions are recorded in order journals. A systematic journal entry is also a chronological entry. Keeping special chronological registers with this form of accounting does not make sense.

Since all indicators are recorded in journals in the context of corresponding accounts, memorial warrants are not drawn up.

To verify the correctness of entries in the order journals, the total on the account credit is calculated and recorded in the journal directly from the documents. The resulting total is checked against the totals of the debited accounts displayed in separate columns of the journal.

Turnover sheets are compiled only for those accounts in which analytical accounting is maintained independently. The monthly totals of the order journals are recorded in the general ledger.

The credit turnover is transferred to the general ledger from the corresponding journal, and the debit turnovers are entered into the ledger from different order journals for the corresponding accounts. The general ledger and order journals complement each other: the order journals provide a decoding of the credit turnover of each synthetic account, and the general ledger provides a decoding of the debit turnover of the same account. The balance at the beginning of the next month is displayed after verification and recorded in the appropriate column of the General Ledger.

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

According to the General Ledger, order journals and auxiliary statements to them, the balance sheet and other forms of reporting are drawn up.

The use of the journal-order form of accounting can significantly reduce the complexity of accounting. This is achieved by combining synthetic and analytical accounting, systematic and chronological records in one register, canceling a number of registers (memorial warrants, registration journal, turnover sheet for synthetic accounts, a number of turnover sheets for analytical accounts).

The experience of using the journal-order form of accounting in industry, the agro-industrial complex, enterprises of the Ministry of Trade showed that accounting workers who systematically accumulate data of primary documents in registers, developed a workflow schedule in relation to the principles of this form, achieved rhythm in the work of the apparatus, shortened the reporting period , eliminated the backlog of analytical accounting from synthetic, and also increased the reliability of accounting and reporting indicators.

One of the main requirements for accounting, arising from the principles of the journal-order form of accounting, is the timely receipt and processing of data from primary documents by accounting employees, which is possible when establishing the correct document flow. If documents arrive at the accounting department irregularly, then the registers are compiled with a delay, which negates the control functions of this form of accounting.

It is necessary to draw up a workflow schedule, taking into account that all order magazines, statements, transcripts are kept systematically, starting from the first day of the month.

The accounting department of an organization, consumer cooperation enterprise can consist of a number of divisions, departments, sub-departments or groups. Its structure depends on the volume and content of accounting work. In the case of a journal-order form of accounting, it is very important to correctly distribute responsibilities and workload between accounting workers, taking into account their uniform employment throughout the month.

The disadvantages of the journal-order form of accounting include the complexity and cumbersomeness of building order journals, focused on the manual filling of data and complicating the mechanization of accounting.

General ledger compilation

Before making entries in the general ledger, carry out mutual reconciliation accounting registers, eliminate errors and inconsistencies. They also reconcile all accounting registers. The relationship of accounting registers is presented in the Instructions for the use of the journal-order form of accounting at the enterprise.

Correction of errors in registers found before summing up the results is carried out in a corrective way (the wrong amount is crossed out and the correct one is signed). Corrections are negotiated. Errors detected after summing up the totals of the ledgers before recording them in the general ledger are also corrected by a proofreading method.

The detected errors after being recorded in the General Ledger of order journals are drawn up with a specially prepared accounting statement, the data of which is recorded in the corresponding register of the next month.

After correcting possible errors in the order journals, they begin to compile the General Ledger.

The general ledger is intended for summarizing current accounting data, checking the correctness of the entries made on balance sheet accounts and for compiling a reporting balance. The general ledger is open for the whole year.

Records of these order journals in the general ledger should begin with a credit turnover, that is, first, the total of credit turnovers of the order journal is transferred to the "Credit turnover" column in the general ledger. These totals are deposited in a reporting computer or accounts, and as individual amounts are recorded in the debit of the corresponding accounts corresponding to the credit of the account reflected in the order journal, they are gradually removed.

This allows you to control the correctness of entries on accounts in the general ledger, since the amount reflected in the credit of one account must necessarily correspond to the amounts reflected in the debit of the corresponding accounts.

After the end of entries in the general ledger, the totals on the debit of each balance sheet account are calculated. The debit turnovers are compared with the credit turnovers, that is, the sum of the debit turnovers on the accounts should be equal to the amounts of the credit turnovers.

If the turnovers do not match, the credit turnovers are calculated for all order journals, and if they coincide with the amount of turnovers on the credit of the accounts reflected in the General Ledger, then an error was made when making entries on the debit of accounts.

After reconciliation of turnovers on debit and credit of accounts, the balance at the end of the month is displayed. The turnovers received in the general ledger on debit and credit of accounts, as well as the balances derived from these accounts, represent the turnover balance.

In accordance with the Standard Recommendations for the Organization of Accounting for Small Businesses, approved by order of the Ministry of Finance of the Russian Federation dated December 21. 1998 No. 64n) a small enterprise independently chooses the form of accounting from those approved by the relevant authorities, based on the needs and scale of its production and management, the number of employees.

So, small enterprises engaged in the material sphere of production are recommended to use the registers provided for in the journal-order form of accounting. Small businesses engaged in trade and other intermediary activities can use registers from a simplified form of accounting, if necessary, using separate registers to record certain values ​​prevailing in their activities (inventories, financial assets etc.), from a single journal-order form of bookkeeping.

At the same time, a small business can independently adapt the applied accounting registers to the specifics of its work, subject to:

1) a unified methodological basis of accounting, involving accounting based on the principles of accrual and double entry;

2) the relationship between analytical and synthetic accounting data;

3) complete reflection of all business transactions in accounting registers on the basis of primary accounting documents;

4) accumulation and systematization of the data of primary documents in the context of indicators necessary for the management and control of the economic activities of a small enterprise, as well as for the preparation of financial statements. The reflection of business transactions in the accounting system and accounting registers used by a small business is carried out by means of double entry. The essence of double entry is the interconnected reflection of each completed transaction simultaneously on two accounting accounts.

For example, an operation for the purchase of materials interconnects the indicators reflected on the account for the purchased values ​​(debit of account 10 "Materials") and the accounts for accounting of settlements or funds paid to the supplier (credit of account 60 "Settlements with suppliers and contractors", 51 "Settlement accounts" and others), the accrual of the amount of labor remuneration interconnects the indicators reflected in the accounts for accounting for the costs of production of goods (works, services) (debit of account 20 "Main production", etc.) and accounts for accounting for payments for labor of employees of the enterprise (credit of the account 70 "Payroll Payments"), etc.

Small businesses with a simple technological process of manufacturing products, performing work, rendering services and having a small number of business transactions (usually no more than 100 per month) are recommended to use a simplified form of accounting.

To organize accounting in a simplified form of accounting, a small business based on model plan financial accounting accounts economic activity enterprises draws up a working chart of accounts for business transactions, which will allow keeping records of funds and their sources in accounting registers for main accounts and thereby ensure control over the presence and safety of property, fulfillment of obligations and the reliability of accounting data.

Small enterprises that carry out a small number of business transactions (as a rule, no more than 30 per month), do not carry out the production of products and work associated with large expenditures of material resources, can keep records of all transactions by registering them only in the Book (journal) of accounting of facts of economic activities (hereinafter - the Book) in the form No. K-1.

Along with the Book for accounting for payroll settlements with employees, income tax with a budget, a small business must also keep a payroll record in form No. B-8.

The book is a register of analytical and synthetic accounting, on the basis of which it is possible to determine the availability of property and funds, as well as their sources from a small business at a certain date and draw up financial statements.

The book is a combined accounting ledger that contains all accounting accounts used by a small business and allows you to keep records of business transactions on each of them. At the same time, it should be sufficiently detailed to substantiate the content of the corresponding items of the balance sheet.

A small business can keep the Book in the form of a statement, opening it for a month (if necessary, using loose sheets to record account transactions), or in the form of a Book, in which transactions are recorded for the entire reporting year.

In this case, the Book must be laced and numbered. The last page records the number of pages it contains, which is certified by the signatures of the head of the small business and the person responsible for accounting for the small business, as well as the seal of the small business.

The book opens with records of the amounts of balances at the beginning of the reporting period (the beginning of the enterprise's activity) for each type of property, liabilities and other funds for which they are available.

Then, in column 3 "Content of operations", the month is recorded and, in a chronological sequence, in a positional way, on the basis of each primary document, all business transactions of this month are reflected.

At the same time, the amounts for each operation registered in the Book under the "Amount" column are reflected by the double entry method simultaneously under the "Debit" and "Credit" columns of the accounts of the corresponding types of property and the sources of their acquisition.

Within a month, on account 20 "Main production" in the column "Production costs - debit" costs for the production of products (works, services) are collected.

At the end of the month, these costs in the amount attributable to products (work, services) sold during the month are debited to accounting accounts financial results, with reflection, respectively, in the columns of the Book "Costs for production - credit" and "Sales - debit", while in column 3 of the Book "Contents of the operation" the entry "Written off the costs of manufacturing products sold" is made.

The financial result from the sale of products (works, services) is revealed as the difference between the turnover shown in the "Sales - credit" column and the turnover in the "Sales - debit" column.

The revealed result is reflected in the Book as a separate line.

At the end of the month, the total amounts of turnovers on debit and credit of all accounts for accounting for funds and their sources are calculated, which must be equal to the total of funds.

After calculating the total debit and credit turnovers of funds and their sources (accounting accounts) for the month, the balance for each type (account) is displayed on the 1st day of the next month.

V recent times the more and more widespread is the automated form of accounting. This form is characterized by a sequence of information processing: a machine data carrier - a computer.

Organizations are actively equipped with multifunctional problem-oriented mini-computers - computers that allow accumulating data directly in traditional accounting registers (cards, sheets, etc.) and on machine storage media (disk, diskette, drum, punched tape, magnetic tape, etc.) ...

Computers are simple and easy to use, which allows you to equip them with workstations for accountants and, on their basis, create automated workstations (AWPs) for an accountant.

The use of machine-oriented forms of accounting provides:

1) high accuracy of credentials; efficiency of accounting data;

2) mechanization and largely automation of the accounting process;

3) coordination of all types of accounting and planning, since they use the same information carriers;

4) increasing the productivity of accounting workers, freeing them from performing simple technical functions and providing more opportunity to engage in the control and analysis of economic activities.

Elements of a computer system

In a manual accounting system, the processing of data on business transactions is easily traceable and is usually accompanied by paper documents.

A modern enterprise is a large and complex entity with many different "organs" and parts. This organism can only be born, be born or be in adolescence, be in the "prime of life", finally, already decrepit, "outlive its age" (but at the same time, by the way, without having time to gain wisdom).

In the construction of a modern enterprise, two interrelated processes can be distinguished: the formation of a production and organizational structure (which determines how the business will be conducted) and a structure that controls information flows generated by the activities of the enterprise.

The indispensable elements of the structure that manages information flows are tools in the form modern system automation (CIS) and management personnel management) that can effectively use it.

For the majority of Russian enterprises, the current situation requires active action, transformation, movement - otherwise they will not survive.

The main thing is to define and formulate the goals of transformations, choose the right direction and understand what means the company is ready to donate to achieve them.

The goal, for example, may be to improve the efficiency of a business, to improve the performance of the entire enterprise or some of its areas.

It is necessary to assess what the introduction and use of IP gives in this case. However, its usefulness may not necessarily be measured in monetary terms. It all depends on your goals.

Currently, the head of a Russian enterprise has to make decisions in conditions of uncertainty and risk, and this forces him to constantly keep under control various aspects of financial and economic activities, which are reflected in a huge number of documents containing heterogeneous information. Competently and well processed and systematized information to a certain extent is a guarantee of effective production management.

If we exclude deliberate illegal actions, then all accounting errors are carried out either through negligence or due to ignorance of the peculiarities of accounting in Russia. Errors are almost inevitable in manual accounting or when using illegal or outdated or versions of software systems.

The transition from the study of single factors to general conclusions is called induction.

Any accounting program does not replace an accountant, but only helps to perform some tedious tasks. Even the highest quality software will not help if it is used by an unqualified accountant. And a person who is ignorant of accounting will simply not be able to work with an accounting program.

Modern programs do not imply full automation of accounting activities, limiting themselves to accounting and storing primary documents and performing simple calculations, as well as building various reports. None of the programs offer the accountant complete algorithms for behavior in any situation. The program does not prompt the necessary actions, the accountant must independently choose what he should do in a given situation. Ideally, any task facing an accountant would be transferred to a program that would automatically build the necessary sequence of actions, independently prompting the accountant to enter the necessary information.

When working with existing programs, the accountant must independently determine the sequence of actions, after which the program will help to perform them.

Since all accounting and tax accounting is conducted on the basis of primary documents, the first task of any program is to automate the entry, creation, storage and accounting of such documents. Moreover, some documents are created directly in the program, which should simplify this procedure as much as possible. Automatic numbering of documents and substitution of the required dates, selection of values ​​from the reference book instead of entering information using the keyboard significantly speeds up and simplifies the creation of documents. If the documents contain a calculation part, for example, you should separately highlight VAT, then the program will automatically perform the necessary calculations. Naturally, the program will independently display the required amount in words.

The rest of the documents go to the accounting department from other departments or from third-party organizations. In this case, you need to enter the document into the computer without changing any information. Of course, ideally, you would use a scanner to enter the original document into your computer and then automatically convert it to a convenient storage format.

However, modern accounting software is incapable of this, and the accountant has to manually enter the required information. To facilitate input, many programs use various reference books, which greatly help when entering many documents of the same type.

The entered and created documents are stored in the program so that at any time they can be viewed and, if necessary, corrected. Convenient means searching for the required document and a well-thought-out structure for storing documents will greatly facilitate the work of an accountant.

It should be noted that the documents do not always reach the accounting department on time and in the required form. Sometimes it is necessary to enter information not from a document, but by oral presentation, and the corresponding document appears much later. Although this practice is contrary to accounting rules, in reality it is quite common.

That is why it is important that the program allows you to change documents retroactively, and the changes do not interfere with all further operations performed after the document was introduced.

A journal of business transactions is created on the basis of primary documents. In the absence of a computer, this tedious work is done manually by an accountant. Any accounting program automatically creates a journal of transactions based on the entered documents.

However, some operations still have to be entered manually. The more perfect the accounting program and the better it is tuned to the accounting features of a particular enterprise, the fewer transactions are entered manually. Ideally, the entire business journal should be generated automatically.

Each business transaction generates one or more transactions that are posted in the transaction journal. This operation is easily done automatically, so you rarely have to manually enter transactions in the journal. Of course, manual entry of an operation consists in describing the transactions associated with it, so in fact the accountant still sometimes has to describe the necessary transactions, but this is done through the transaction log, and not directly into the transaction log.

In some programs, there is no separate posting journal and all work is carried out with the business journal.

The requirement for tax accounting, along with accounting, has significantly increased the burden on accountants, but the use of a computer helps to avoid double accounting. For the maintenance of most tax registers, the information obtained from the primary documents used in accounting is sufficient, adding several documents, you can automatically build any tax register.

The main thing is that firms producing accounting software should add tax accounting to their products in a timely manner.

In addition to primary documents, a journal of business transactions and postings, any accounting program necessarily supports the maintenance of numerous reference books. It was noted above that reference books are needed to quickly enter documents. In addition, reference books are necessary for automatic calculations. Tax rates, company staff, charts of accounts, exchange rates and other information are stored in the program for its correct functioning.

It is necessary to be able to edit the reference book, add and remove information from it. Since there can be a lot of reference information, the program should provide ways of structuring and searching to make it easier to work with the reference.

The ultimate goal of any accounting department is to draw up reports on the results of the company's economic activities. It is important to be able to quickly receive reports such as the turnover sheet, checkerboard, General ledger, order journal and some others.

These reports are automatically generated by the programs based on information from the transaction log. We can say that the main reason for using accounting software is the automation of the construction of these reports. With manual calculation, errors are inevitable, and the computer will build a report absolutely error-free, of course, if the information in the transaction log is correct.

In accounting, there are a number of periodic actions that should be performed regularly: calculate and pay wages, calculate depreciation charges, and revalue currency. Most accounting software performs these operations automatically and generates all necessary postings.

For the accounting department of large enterprises, it is extremely important that the accounting program allows several accountants to work simultaneously with one infobase. Also, sometimes it becomes necessary to consolidate accounting.

Most accounting software implements these requirements, but a more expensive version of the software must be used. Working with large amounts of information requires an extremely acceptable processing speed. In order for several accountants to be able to work with one large infobase without decreasing the speed of work, the program must be optimized for such work. Unfortunately, when working with some programs, delays increase significantly with an increase in the number of users and the number of primary documents and transactions.

Accountants often use a calculator and calendar in their work. Many programs include their support, but often a regular desktop calculator or wall calendar is much more convenient than the built-in program. Also, some programs allow you to create text documents, but for these purposes it is much more convenient to use the text editor Word. If the program allows you to create spreadsheets, then they turn out to be less convenient than Excel spreadsheets. Many additional features built into accounting programs are rarely used in practice.

One feature of accounting in our country should be noted. Accounting rules are constantly changing, new laws, orders, decrees and instructions are being issued all the time. The accounting program must keep track of all changes, so it has to be constantly modified. If the program is not updated for a long enough time, many automatically performed actions will turn out to be erroneous and many more operations will have to be performed manually.

In addition, for the successful operation of the program, it should be adapted to the specifics of the activity of a particular enterprise. Often the cost of purchasing a program is significantly less than the cost of adapting and updating it.

Most modern programs have powerful tools for customizing the accounting features in a particular organization. The program often supports an embedded programming language that can be used to describe almost any operation. However, the implementation of complex tasks requires a highly qualified specialist who knows not only the peculiarities of programming in the embedded language, but also all the intricacies of accounting. An unqualified specialist can make a mistake, which, as a result, will lead to significant material losses due to incorrect accounting. Building complex programs in an embedded programming language can take a significant amount of time, so it is often easier to manually perform some operations without adapting the program to your needs.

Modern accounting software has gone beyond the automation of accounting activities. Often firms that produce accounting software offer additional programming for the automation of personnel accounting, warehouse accounting, trading activities, etc. In this case, all programs are closely related and allow different divisions of the enterprise to work in a single information space. Certain accounting programs can work directly with certain automated trade and warehouse equipment.

Thus, information from cash registers, from barcode scanners and other equipment automatically enters the information base of the program.

Almost all accounting programs allow you to maintain not only synthetic, but also analytical accounting. Various reports generated on the basis of data on objects of analytical accounting make it easier to maintain warehouse accounting and record relationships with counterparties.

I would like to point out some of the shortcomings inherent in all modern accounting software. They are much inferior to modern universal programs in the thoughtfulness of the user interface, that is, in the principles of organizing human-computer communication. Leading companies producing universal programs, such as Microsoft, Corel, Lotus, Adobe, Symantec, think over the interface of their programs to the smallest detail, and are gradually developing uniform methods of working with programs. It is easier for users to learn a new program if it uses generally accepted communication rules.

In addition to a poorly high-quality interface, the vast majority of programs offer complex configuration and update procedures. In most cases, the maintenance of these programs will require the involvement of specialists. While most general purpose software is becoming more user-friendly and easier to learn, accounting software is becoming more complex and confusing.

Thus, in spite of all the shortcomings, there is no other way out but to use programs that automate accounting. Manually keeping records in modern accounting, if possible, is certainly not rational. The main thing is to choose the most suitable program and try to master it better.

Characteristics of automated systems

The ideal for an accounting and management accounting system from the point of view of the head of the company and the owner is to obtain all the necessary information throughout the enterprise at any given time, and not over the past month. Only then can you manage effectively.

When the system works efficiently, it means that each of its links and divisions is working efficiently. The range of tasks has been determined, the workflow and information exchange have been debugged. The creation of a modern automated system entails the need to re-equip the technical base and improve the organization of data exchange.

An integrated approach to implementation (setting up software with simultaneous technical development and project support) allows the company's management to get an enterprise management system at the output as a single complex, with separate offices that are only chain links and part of the whole. And this, in turn, makes it possible to quickly and efficiently manage the united resource of the company - turnover, warehouses, cash and accounts receivable.

Choosing the right software product is one of the specific aspects of accounting automation. The choice of software is carried out at the stage of organizing and designing automated information systems (AIS) based on survey data information system object. The computer software market in Russia offers a wide range of accounting software options, from the simplest ones, capable of performing the minimum set of operations required for small firms, to highly branched ones, performing an extended range of operations with deep analytics. When choosing software for an enterprise, various options are possible:

1) purchase from a manufacturer of a ready-made standard software product that fully meets the needs of this enterprise. Such typical software products they successfully implement accounting at enterprises of homogeneous activity with a common accounting specifics and are widely used at small enterprises.

2) preparation of an individual project, if it is impossible to select a standard program for the enterprise. Individual design is carried out both by the company's programmers and with the involvement of outside specialists. At the same time, the cost of design work increases significantly compared to the acquisition standard project... Individual design is recommended to be carried out at enterprises with their own accounting specifics, mainly at large and medium-sized enterprises;

3) revision and installation of a standard turnkey project is carried out by firms engaged in consulting in the field of information technology, as well as a franchise network that provides system tuning for solving any industry and specialized tasks, adaptation to the specifics of accounting at a particular enterprise. The first and third options for choosing a software product actually make the user dependent on the manufacturer. It is very difficult to talk about the universality of accounting automated systems. The specifics of accounting at different enterprises, constantly changing tax legislation, the change in reporting forms determines the need to adapt almost any system.

A characteristic feature of domestic accounting programs is the expansion of their traditional composition through such additional modules as financial analysis, investment accounting, production, warehouse accounting, etc.

The development of programs is carried out by various domestic firms. Many of them have accumulated sufficient experience and are constantly improving their programs by releasing new versions. Firms make software products in local and network versions. The implementation of network programs provides for the organization of a multilevel computer network in the accounting department and the network exchange of information between the levels. The network version includes an expanded set of programs, the purpose of which is to automate the tasks of financial and economic activities, to combine the solution of accounting problems with commercial and technical services, production, and various management departments.

So, the choice of programs for the implementation of the set goals is a rather laborious process, which is explained by the complex organizational structure of the enterprise, a large number of employees, and a complex document flow.

Classification of accounting automated systems The existing applied accounting systems are very diverse and heterogeneous, therefore it is difficult to classify modern software, but most often experts distinguish the following classes of programs:

1) focus on the size of the enterprise;

2) local and network versions;

3) focus on accounting in various fields of activity, as well as focus on budget accounting;

4) domestic and foreign programs.

The classification feature of accounting programs is their orientation to the size of the enterprise and the composition of the functions they perform. The experience of drawing up and applying accounting computerization programs allows us to single out their groups.

Consider brief description packages of these groups.

Packages "Mini-accounting". This group includes accounting programs and preparation of reporting documents intended for small businesses, with a small number of accounts, without a pronounced specialization of employees in specific areas of accounting, keeping relatively simple accounting. This includes a large number of popular programs, quite universal and logically complete, under the general name "Posting> General Ledger> Balance", which mainly perform the functions of synthetic and simple analytical accounting. Typical software products of this class, which have the greatest popularity and distribution, include the following basic package options: "1C: Accounting", "Turbo-accountant", "Info-accountant", "Finance without problems", "Integrator-Solo", Infin.

"Mini-accounting" programs are in the greatest demand in the modern accounting software market, they satisfy the needs of most commercial firms; they are relatively inexpensive and easily adaptable to the user's conditions. Packages of this class are aimed at a non-professional user and are easily mastered by an accountant. The basis of all packages is the correct reflection of financial and economic transactions in the form of accounting entries in a single journal of economic accounting without highlighting separate accounting areas. The accountant is freed from manual work on maintaining accounting registers, order journals, cost sheets for calculation items, reporting. Based on the entries entered in the unified journal of business transactions, it is possible to obtain the balance sheet, chess sheet, General ledger, balance sheet, synthetic account cards, reporting forms. All output forms can be displayed on the screen, hard disk, diskette and print. Despite the wide variety of programs for small businesses, some common features can be identified. So, the programs are mainly intended for synthetic accounting, but they also provide for the possibility of performing simple analytical accounting with a small amount of information. The programs offer various approaches to organizing analytical accounting. The most widespread is the coding of sub-accounts and analytical accounts.

You can also note such General characteristics programs, such as a similar menu structure, operating with the same keys, the presence of a chart of accounts, typical postings, help in the form of tips, calendar, calculator; the use of standard forms of accounting documentation, the ability to work with different currencies, the formation of reference books in the machine, the creation of an archive copy, the ability to receive payments for any period, setting up the machine for a given period, etc. Packages can provide printing of some forms of primary accounting: payment orders, invoices, incoming and outgoing cash orders... The accountant can independently correct and customize the chart of accounts; change, exclude and introduce new standard operations, create new correspondence schemes of accounts. The above characteristics fully apply to literally all accounting programs, regardless of their focus on small, medium or large enterprises.

The "Mini-Accounting" package provides for accounting on one PC by organizing a local automated workstation for the accountant. It is not excluded the possibility of organizing in a small enterprise and a small local computer network, consisting of 3-4 personal computers installed at the head, manager and accountant. It is not excluded the possibility of organizing in a small enterprise and a small local computer network, consisting of 3-4 personal computers installed at the head, manager and accountant.

Packages "Mini-accounting" are successfully used in small enterprises with a small number of employees and a small amount of information. But according to Russian legislation, enterprises with different characteristics, including the number of employees, can be considered small in different situations. For industry, construction and transport, the number is set to 100 people, Agriculture and scientific and technical sphere - up to 60 people, in wholesale trade- up to 50 people, and in retail trade and consumer services for the population - up to 30 people. In accordance with the Guidelines for the maintenance of accounting and reporting and the use of accounting registers in small enterprises with a small number of business transactions, accounting can be carried out in a simplified form of accounting, which is fully provided by the Mini-Accounting package. A small business chooses the form of accounting itself based on its needs, adjusts the accounting registers to the specifics of its work, while observing the basic principles of accounting, draws up a working chart of accounts. In a simplified form of accounting, a book for accounting of business transactions is used as a register for synthetic accounting, and various statements are used as registers for analytical accounting: accounting for fixed assets, accounting for inventories and goods, accounting for production costs, accounting for cash and funds, etc.

The processing of accounting in small enterprises with a large number of employees, with a significant volume of business transactions and, if necessary, the compilation of many analytical accounting registers is hampered by the use of the "Mini-accounting" package. This led to the emergence of higher-level packages - integrated systems.

Integrated Accounting System (IBS) packages. Most of the developments in this class "grew" from the previous one. Today the group of ischemic heart disease is one of the most common. As a rule, the system works locally on one computer or in a network version on several PCs. The system is designed for small and medium-sized businesses and is intended for accounting departments of 2-5 people. When using the system locally, the entire system is located on the computer, in the network version - on several AWPs in the metering areas. Networked versions of integrated accounting systems can be designed to integrate with various management functions. For example, the program "1C: Enterprise (versions 7.5, 7.7)", in addition to accounting, is intended for production accounting, execution of operations on sales and supply, financial planning and analysis, as well as automation of workflow.

Integrated accounting systems refer to programs that integrate and support the maintenance of all basic accounting functions and sections. They are usually implemented within the framework of one program, consisting of separate modules. Each module is designed to process individual accounting areas where analytical accounting is maintained. The basis of the package, as in the "Mini-accounting", is the head module "Posting - General Ledger - Balance", as well as modules for performing individual sections of accounting. The composition of the modules that provide automated processing of accounting tasks is not the same in different programs. Basically, these are modules that carry out analytical accounting for financial and settlement operations, accounting for materials, accounting for fixed assets and accounting for goods. For payroll accounting, as a rule, an independent program is created, but this module can also be found in the general program.

The sequence of processing accounting tasks in integrated systems is as follows. First, individual accounting tasks are processed by accounting areas, as a result of which analytical summaries are compiled.

After finishing the processing of the accounting area (or during processing) accounting entries enter the head module and are recorded in a single journal of business transactions, on the basis of which balance sheets, General ledger, account cards, balance, reporting forms... In this way, the processing of all accounting tasks is integrated. The best packages of this class at exhibitions and contests were recognized by the Parus corporation, the 1C company (1C: Enterprise version 7.5, 7.7), Infin, Supermanager, Info-bukh-alter, the network program Integrator "by" Infosoft "," Turbo-accountant "(4, 5, 6)," BEST-3 "" Intellect-Service ".

Packages Complex system accounting ". The accounting software package was first developed in the 1950s. for the implementation of comprehensive mechanization of accounting on counting and perforating machines. In the 1970s. the processing of complexes of accounting tasks was transferred to mainframes, where "standard design solutions on accounting "for each area of ​​accounting.

With the emergence of personal computers, the tendency to create separate programs for each accounting area with the possibility of their subsequent integration persisted.

The accounting complex is designed for medium and large enterprises, where the organization of accounting is carried out by a complex of interconnected jobs. Characteristic features packages are: the presence of a complex of local, but interconnected packages for individual accounting areas, interface-information exchange between the consolidated accounting AWS (AWP of the chief accountant) and the AWS of individual accounting areas to obtain balance and reporting, detailed analytical accounting for all accounting areas, an expanded composition of the traditional complex of accounting tasks.

The composition of the packages-complexes can be as follows. AWP of the chief accountant (AWP of consolidated accounting), accounting of labor and wages, accounting of inventories, accounting of fixed assets and intangible assets, accounting of production costs, accounting of financial and settlement operations, accounting of finished products.

The composition of the packages can be expanded with modules that provide accounting of financial results, accounting for capital investments, financial analysis, etc.

The composition of the packages may differ in the complexes developed by different firms. Its content can be supplemented by the inclusion of additional modules. The use of the complexes allows you to create integrated accounting at medium and large enterprises, where complex automation of accounting is carried out. In this case, it is necessary to observe main principle: packages must be informationally interconnected, which is possible only when purchasing the entire complex of programs from one manufacturer that has proven itself in the software market. These include packages of firms: "Intellect-Service" (program "BEST-4"), "Micro-Plus" ("Luka"), "Prologue", "Omega" ("Bukhcomplex"), firm "ACE" (" Cheetah ")," Zvezda "," Infin "(" Accounting-super ")," Turbo-accountant ". Corporate systems are designed to automate enterprise management functions. These systems are sometimes referred to as "Corporate Financial and Business Management Systems." The system consists of complex components that include a functionally complete accounting subsystem, as well as subsystems of management, planning, elements of analysis and decision-making, office work, etc. The accounting component in these systems is not dominant, since such systems are mainly oriented on the management process. In such a system, the informational interconnection of all composite subsystems is of great importance. This new class of systems is just emerging in Russia. Many foreign software products belong to this class. According to forecasts, in the near future such systems will become widespread in Russia and the demand for them will outstrip the supply.

Corporate systems are focused primarily on managers and managers and provide for the organization of a complex multi-level local area network of the enterprise and the installation of automated workstations in various departments with complex network information exchange. The systems are of great complexity, high cost and require individual adjustment for each client. The implementation of corporate systems is carried out, as a rule, by consulting organizations that perform turnkey work.

Systems are individually finalized and implemented on the basis of a standard core for each customer. The complexity of building corporate systems lies in the presence of various program modules. A typical example is the corporate system "Galaktika", where the functional contours of administrative management, operational management, production management and accounting are highlighted, for the automated processing of which about 40 software modules (AWP) are provided. The system can be assembled from various modules. Enterprise systems are designed for use in large enterprises, in shopping centers and department stores, but can be used in a reduced composition of modules in medium-sized enterprises. As an example, we can cite some domestic organizations that develop corporate systems for large enterprises: the Galaktika corporation, the Infosoft, Nikos-soft, Omega, Cepheus, and Zvezda firms. The corporation "Parus", the firm "1C" and others are also switching over to the compilation of corporate systems for medium-sized enterprises. The undoubted advantage of these organizations is an integrated approach to the creation of AIS at the enterprise. They provide inspection of the information system, selection and delivery of technical means, installation of a turnkey program, system maintenance, personnel training. It can be argued that the future belongs to such organizations.

Preparation of financial statements using an automated system

The financial statements are drawn up and formed using the ABACUS Professional PC in the "Reports" section. The section is intended for setting up the procedure for calculating and drawing up interim and annual financial statements, as well as any accounting reports, tax returns and reports of any kind.

The program contains reports that are part of the annual financial statements: Balance sheet (form No. 1), Profit and loss statement (form No. 2), Statement of changes in equity (form No. 3), Cash flow statement (form No. 4) , Appendix to the balance sheet (form No. 5).

For the calculation of reporting documents in the subsection "List of indicators" a list of indicators is entered. The list of groups of indicators is organized in the form of a tree-like directory, the structure of which can be determined independently. A number, full and short name are entered for the group. Indicators can be added to any group, regardless of nesting, except for the root group.

The indicator is determined by the number within the group, the full and short name, as well as the code. The code for each indicator must be unique. For each indicator, the calculation procedure is determined, in effect starting from given date... The order of calculation can be set using the so-called "Push button setting", or using the algorithm ABACUS Designer (SBW).

To generate a report, you must specify the period for which the data on the indicators will be calculated. Calculation periods are stored. You can perform a preliminary calculation of indicators in the "Calculation Results" subsection of this section. To do this, the key figure or key figure group is flagged and the calculation operation is performed. The calculation can be made in rubles or in foreign exchange regimes. In currency mode, settlement can be made only for transactions generated in a specific currency, or in terms of the declared currency.

For the specified parameters for calculating the indicator (balance at the beginning, balance at the end, debit turnover, credit turnover, separate initial and final balances (debit and credit)), data in rubles, in quantity and in currency are simultaneously determined.

The calculation and printing of the reporting document is carried out according to the data generated for the selected time range. If the preliminary calculation of the report indicators has not been made, it is carried out at the time of the document formation. When reprinting, the saved data is simply recorded in the report. You can set the mode of mandatory recalculation of indicators at the time of generating the reporting form.

The ABACUS Professional system does not allow for full accounting, as required by the company.

Capital investment accounting conducted under contracts, counterparties, cost items.

For fixed assets: the start and end dates of the system characteristics are not available for adjustment, that is, the start date of the characteristics starts from the date of purchase, and not from the next month; there is no adjustment table of correspondences, depreciation accounting account corresponding to each accounting subaccount original cost, with costly accounts; there is an internal movement of an inventory object from one MOL to another, transfers to another unit, a transfer from a sub-account to a sub-account, while an internal movement is a transfer of IO from one MOL to another, since the movement between sub-accounts is not an internal movement; no connection is provided for the inventory object with the VAT write-off procedure.

Warehouse accounting it is necessary to add a directory of the company's warehouses to the structure of the reference information, the receipt and consumption of material assets is tied not only to the account and subaccount on accounts with the analytical feature "Warehouse accounting", but also to the warehouse code, in addition, it is necessary to link material assets to the department and to the private face (MOL);

The section should contain a warehouse directory with the following details: warehouse code, warehouse name, department code that owns the warehouse.

For capital construction: it is necessary to enter reference and operational information about objects capital construction; on the basis of reference and operational information, form entries in the history of transactions on the completed volume of construction and installation work (CMP), materials spent on the construction of the facility, using the capital construction facility as a CW or HWO; calculate the value added tax depending on the method of construction (contracted or on its own); calculate the amount of VAT refund when entering an object; generate reports on construction in progress based on reference and operational information.

The control function of the system is not well thought out, that is, if an operation or wiring is accidentally or intentionally deleted, this is not reflected in the program in any way - it is impossible to trace how it happened and who did it.

The performance of the ABACUS Professional system is insufficient, since several operations, the formation of documents, reports can take quite a long time, and with a large number of accounting employees, this is a rather large minus to the system.

Trade- the scope of the enterprise that brings the manufactured product to the consumer, that is, the implementation of the utility function and recognition of the consumer qualities of the product.

Peculiarities:

1) modern enterprise continues the production process in the sphere of circulation (usually newly arrived goods are not ready for immediate sale, preliminary preparation is needed (cutting meat, packing), therefore, additional costs appear imposed on wholesale prices);

2) trade has a direct impact on the formation of the market, the creation of a corresponding market situation, the formation of demand;

3) this area turned out to be the most susceptible to market changes: reorganization, restructuring and transformation in various organizational and legal forms and different forms property, that is, all market innovations and relations have touched trade;

4) the influence of the state is manifested through tax sanctions and benefits;

5) proceeds from sales to a greater extent (more than 90%) come in cash, therefore, mainly trade enterprises form the cash of banks;

6) the distribution of sales volumes by individual items is characteristic, and at the same time only the leading organization has an independent balance sheet and prepares financial and accounting statements;

7) the issue of organizing cash management is very important;

8) there is a high proportion of employees invested with material responsibility, and high hiring risks;

9) huge volumes of "passing" masses of goods and funds, therefore, it is necessary to organize control of the movement of money and related documentation. Currently, small businesses can use a simplified form of accounting, in which only two types of accounting registers can be used - the Business Operations Book (register of synthetic accounting) and the ledger of the corresponding objects (fixed assets, production stocks, finished products, etc.), which are analytical accounting registers.

The book of accounting of business transactions is filled either directly according to the data of primary documents, or according to the summary data of the statements (with a significant number of business transactions).

The data of the specified Book and statements, if they are maintained, are used to compile the balance sheet and other forms of accounting.

Entries in the accounting registers are made on the basis of properly executed accounting documents (in accordance with the regulations on documents and workflow) on the second day after the performance of business transactions. The order of recording depends mainly on the number of daily business transactions.

If the number of business transactions is insignificant, then they are first recorded in the Book of accounting of business transactions, and only then - in the corresponding statements.

For example, the transaction on the receipt of funds from the current account in the cash desk will be reflected in the "Amount" column on the debit of account 50 "Cash desk", credit of account 51 "Current account" account (form No. B-4).

The data on the opening and closing balances of the Ledger accounts are used to compile the balance sheet.

If a significant number of business transactions are carried out in an organization, then they can be recorded first according to the corresponding statements, and already the totals data of the statements for the month are recorded in the Business Transactions Book. For the correct transfer of data from the statements to the Book, the numbers corresponding to the columns of the Book in which these data should be reflected are indicated in brackets in the corresponding columns of each statement.

You can also use the credit principle of recording for the transfer of sheet data to the Business Ledger. In this case, from each statement in the "Amount" column of the Business Record Book is recorded total amount according to the expense section of the statement and then it is deciphered by private amounts for the corresponding accounts of the Book.

At the end of the month, the Book summarizes the results, calculates the turnovers for each account and displays the final balance.

The total of debit turnovers of all accounts must coincide with the total total of turnovers on the credit of accounts and with the total for the "Amount" column. The sum of the closing balances for active and passive accounts must also match.

Information about the opening and closing balances for each synthetic account is used to compile the balance sheet.

Currently, organizations have the right to choose the form of accounting themselves. On the basis of the recommended forms, enterprises can develop their own original forms, create registration and processing programs, and improve accounting registers.

Each company has the opportunity to independently choose the system and form of tax and accounting. The prevailing principles for the formation of accounting data are: reliability, transparency, accessibility of perception, the ability to obtain a report on any asset or type of calculations, the exclusion of data leakage and distortion.

Applicable forms and accounting systems

The set of documents, registers, accounting reports, the sequence and procedure for filling them out, appearance are decisive for the form of accounting. It is customary to distinguish several of their types:

1. Memorial order accounting system.
2. Journal-order accounting system.
3. Simplified system.

The most widespread accounting system at the enterprise is considered to be the journal-order form. In modern conditions of process automation, many software options have been created that are focused on obtaining maximum results. When using accounting programs, there are no clear boundaries between the forms and accounting systems, since the formation of a report of any kind takes a minimum amount of time and effort.

General characteristics of the journal-order accounting system

This system is based on the principle of systematization and accumulation of data reflected in primary documents. The information is recorded in the registers simultaneously, taking into account the chronological sequence. The main documents of the system are: order journal, cumulative (auxiliary) statement, general ledger and balance sheet. For a more detailed disclosure of information on analytical accounting card and bills can be applied. Their data is transferred to the corresponding journal-order and statement. To account for basic production and non-production assets, intangible assets, inventory cards of each object are kept, production costs are recorded using calculation sheets. Various kinds of calculation tables and transcripts are kept as necessary separately for each type of assets, calculations.

Procedure for filling in registers

Filling of order journals occurs according to the credit attribute of the operation, that is, the data reflected in the primary documents are summed up on the credit of a specific account and recorded in the corresponding register. In this case, the register corresponding to the debit is reflected in it, which allows the method to be applied in one document. Each journal-order is a checkerboard-based sheet, formed on the basis of a loan from one or several similar (similar in content) accounts.

The total value is placed at the intersection of the line and column of the register. For example, you can take the journal-order 2, designed to reflect information on the credit of account No. 51 "Current account", in the debit of accounts 50, 55, 52, 57, 58, 18, 60, 62, 68, 66, 76, 71, 70, 73, 75, etc.

Journal-order No. 2

The following operations are reflected here:

Each business transaction is confirmed on the basis of which the order journal is filled. When cash is withdrawn to the cash desk of the enterprise, an incoming cash order (account 50) is used, to transfer monetary assets from the current account of the company to various counterparties or budgets of various levels - a payment order.

Vedomosti

The journal-order is filled from primary documents, but some accounts have a fairly large amount of analytical information, which is processed in the auxiliary statement, and its sum total for the day is referred to the corresponding cell of the register. For example, when making settlements with suppliers and contractors in one day, it is possible to carry out several dozen transfers in order to repay (reduce) the amount of debt or to pay advance payments. To conduct analytics, an auxiliary statement is drawn up for In the specified example, on 05/12/2010, 57.0 units of funds were transferred from the company's current account, which are sent to various counterparties under the relevant contracts or delivery documents. To decipher this amount, a special document can be drawn up.

Decryption of account 60

The result of this statement is reflected in the journal-order No. 2, documents confirming the operation (payment orders with a bank mark) are attached to the analytical transcript.

Register numbers

Each journal order is subject to numbering. The form is a large-format sheet, which reflects many columns for recording account numbers corresponding to the credit of the selected account (or group). Transactions are recorded daily or as the primary accounting documents and auxiliary statements are formed. The journal-order is opened for a specific synthetic account (a group of accounts similar in content) on a monthly basis, each is assigned a permanent number.

• Form No. Ж-1 is maintained on account 50 credit.
• Form No. Ж-2 is kept under the credit of account 51.
• Form No. Ж-3 - credit of accounts 56, 57, 55.
• Form No. Ж-4 - credit of accounts 92, 95, 93, 94, 90.
• Form No. Ж-6 - credit 60 accounts.
• Form No. Ж-7 - credit
• Form No. Ж-8 - credit of accounts 06, 97, 09, 61, 67, 64, 63, 76, 75, 58, 73.
• Form No. Ж-10 - credit of accounts 70, 02, 10, 84, 20, 69, 23, 65, 29, 28, 26, 31, 44, 05.
• Form No. Ж-11 - credit of accounts 43, 41, 40, 46, 45, 62.
• Form No. Ж-12 - credit of accounts 82, 89, 96, 86, 87, 88, 85.
• Form No. Ж-13 - credit of accounts 01, 48, 03, 04, 47.
• Form No. Ж-14 - account credit 14.
• Form No. Ж-15 - credit of accounts 83, 81, 80.
• Form No. Ж-16 credit accounts 11, 07, 08.

Closing registers

Order journals for accounts are filled throughout the month, when each register is closed, the turnovers on the loan are summed up in the debit of the specified accounts. The synthetic accounting data is checked for compliance with the values ​​of the auxiliary statement, which reflects the analytical decryptions. After reconciliation, the obtained values ​​are transferred to the General Ledger. It opens for each calendar year, contains the balances at the beginning of the period, is filled monthly with turnovers on the accounts and serves to compile the interim balance sheet (quarterly, monthly, semi-annual).

At the end of the year (reporting period), a balance sheet is formed on the basis of the data entered in the general ledger. For this, the turnovers of all order journals for the period are summed up, the opening balance is taken into account, and depending on the type of account (passive or active), the balance at the end of the year is calculated. The journal-order accounting system is designed for manual data processing. Its main negative characteristic is the cumbersomeness of journals and registers, so the best option for its use is accounting automation.

The company must draw up cash transactions at the cash desk with primary documents, in accordance with the Procedure for conducting cash transactions. Previously, for their accounting and grouping, special registers were also used - order journals No. 1, as well as statement No. 1 to it. Currently, these documents are used in specialized programs as one of the types of reports for sampling.

The journal order 1 was used earlier in the accounting form of the same name. Based on it, accounting programs are currently being built. In them, all order journals are filled automatically after registration primary documentation.

Only small businesses still retain this form of accounting, in which the amounts for primary documents need to be posted in special tables. However, even here it is quite rare now to find manual filling of the order journal.

Its main advantage is the ability to group documents simultaneously in chronological order and according to accounting accounts, that is, according to the directions of spending. And its construction according to the principle of a chess sheet, the value of the total by columns is equal to the total total by rows, provides an opportunity to additionally exercise control over the correctness of the posting of documents in the General Ledger.

Magazine order number 1 and the statement to it are currently optional. They are compiled as one of the types of summary reports to control and obtain information in the context of the use of cash.

In addition, there are varieties of this register for enterprises in different industries. In construction, a journal-order 1c is issued, in sales and supply companies - a journal-order 1sn.

The procedure for using the journal

The order journal is drawn up on the basis of data from cash outflow orders, payrolls or cashier reports. It can be compiled at the present time for any period - day, week, decade, month. At large enterprises with a large number of cash register documents, it is drawn up in one or several days. Journal-order No. 1 serves only to reflect transactions on the account credit. 50 Cashier, for debit analytics, statement No. 1 is used.

Cash document or the cashier's report is reflected in the checkerboard. If the register is compiled in a day, the number in order is indicated horizontally, otherwise the date of registration of the primary documents. The amounts are distributed in the columns according to the accounting accounts specified in them.

When the journal order is closed, the totals for each line and column are calculated. The sum of everything should converge "on the corner". After that, the cash balance (balance) at the end of the period is displayed.

This register, after registration (printing), is filed together with the primary documents that are reflected in it.

The balances for certain dates in it must coincide with the balance in the cashier's reports, and in total - with the turnover on the credit account. 50 in the general ledger for the corresponding period.

Sample of filling out the journal-order No. 1

In the upper part of the document, the name of the company, its registration numbers, and address are indicated.

Below is filled in "Journal-order No. 1" and if it is formed in several days, then the date of the beginning and the end of the period is indicated.

The name of the columns in the table contains the codes of the accounts of accounting, in the debit of which from the credit of the account. 50 include amounts. According to the Chart of Accounts, which gives an approximate correspondence for this account, you can check the correctness of the codes used in the primary documents.

The first column reflects the number in the order of the entry made or the date of cash transactions, if the cashier's reports are posted several days in advance.

The last line of the order journal also contains totals, but for different accounts (by directions of spending).

The report is endorsed by the director of the company and the chief accountant with a decryption of their personal data.

Nuances

If the journal-order No. 1 is drawn up per day, then it does not have a debit balance column.