Accounting registers for accounts 43 90. Accounting registers. Classification of accounting registers

Question to the auditor

The general meeting of participants extended the powers of the general director for one more term.
Do I need to fire and recruit him again?
Do I need to notify the regulatory authorities?

If the leader has been extended his term of office, he is not required to be fired. It is also not necessary to inform the regulatory authorities about the extension of powers.

The rationale is as follows.

Head of the organization ( general director) is elected by the general meeting of participants for the period specified in the charter. In a company consisting of one participant, the appointment of the general director is formalized by the decision of this participant. Such rules are established by Art. 39, 40 of the Federal Law of 08.02.1998 No. 14-FZ (hereinafter - Law No. 14-FZ).

The term of office of the CEO is extended by a decision general meeting participants (by the decision of the sole founder). Like other employees, the CEO is an employee of the organization and an employment contract is concluded with him. The only exception is the only participant who has become a leader. For more information on whether it is necessary to conclude an employment contract with a manager who is the only member of the company, see the Personnel Officer Handbook.

At the same time, an employment contract with the general director can be both urgent and indefinite. If an open-ended employment contract has been concluded with the manager, you just need to extend his powers for the next term by issuing a decision of the general meeting of participants (the only participant). There is no need to terminate the employment contract and re-hire the same CEO.

It is not necessary to dismiss the director even if the participants did not renew his powers in a timely manner. Until the participants decide to terminate the powers of the director (even if their term has expired), the head must continue to perform his functions. This approach is also shared by the arbitration courts (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation of 17.10.2012 No. VAS-13633/12, the decision of the Arbitration Court of the East Siberian District dated 13.02.2015 No. A74-3032 / 2014).

If a fixed-term employment contract is concluded with the manager, the term of which expires together with the term of office, the organization can go in two ways.

First option. You can extend the term of office of the general director, while not issuing a dismissal and a new hiring, and also not adding anything to the employment contract additionally. This is explained as follows. In accordance with Part 4 of Art. 58 of the Labor Code of the Russian Federation, if none of the parties demanded termination of a fixed-term employment contract due to the expiration of its validity period, it automatically becomes indefinite.

Note that the term of the employment contract cannot be extended by concluding an additional agreement. This is due to the fact that a fixed-term employment contract is concluded for a specific period, and the expiration of this period entails natural dismissal on the basis of paragraph 2 of part 1 of Art. 77 of the Labor Code of the Russian Federation. Execution of an additional agreement will be regarded as a new fixed-term employment contract and will be considered a violation, because multiple conclusion of fixed-term employment contracts with one employee is not allowed.

Second option. You can formalize the director's dismissal due to the expiration of the employment contract (part 1 of article 79 of the Labor Code of the Russian Federation), and then hire him again. To do this, you will have to make a full calculation (pay wages and pay for unaccompanied vacations) and deposit in work book relevant records. However, this option is not recommended.

Firstly, there is a chance that the regulatory authorities will consider this a deviation from providing the employee with the rights and guarantees that are laid down for him when concluding an open-ended employment contract (part 6 of article 58 of the Labor Code of the Russian Federation). Secondly, the participants may delay making a decision on the extension of powers, as a result the manager will work without registration, and this is a direct violation of labor legislation.

About Notice tax authority We report the following. By general rule the organization that changed the head must make the appropriate changes to the Unified State Register of Legal Entities within three working days from the date of the relevant decision (subparagraph "l" of paragraph 1, paragraph 5 of article 5 of the Federal Law of 08.08.2001 No. 129-FZ).

In addition, information about the new CEO must be provided to the bank. However, these rules apply only to those cases when the general director has changed in the organization, i.e. instead of one worker, another came. If the employee remains the same, no one needs to be notified.

Management current activities LLC is carried out by a director. The procedure for hiring, as well as the determination of the term of office of the director, are determined by the charter of the company. As a rule, this period is 5 years, after which it is necessary to terminate the employment relationship or renew the powers of the manager.

The decision to extend the term of office is within the competence of the general meeting of the participants of the LLC. If the company has only one owner, such a decision is made solely. To correctly draw up all the documents related to the adoption of these decisions, use the Dokumentoved service. You will be able to quickly fill out a template for the extension of the office of the director of an LLC, which will comply with the requirements of regulatory enactments.

The procedure for the renewal of powers

When creating an enterprise and approving the charter, the owners decide on the maximum term of office of the head. The best option is a five-year term, which will allow the founders and the director to work as usual. Specific period labor relations will be defined in the contract and the order of employment, and information about the manager will be entered into the Unified State Register of Legal Entities.

The director can carry out legally significant actions on behalf of the company without issuing a power of attorney. With the expiration of the term of office, this right terminates, therefore, it is necessary to decide on the extension in advance. To do this, you need to know a few rules.

• A general meeting of participants should be held, at which the decision on the new term of office is approved - it may not coincide with the previously effective term.
• If the LLC has only one owner, he makes a sole decision (including if this participant is also a director of the company).
• Notify tax office the decision is not required. The minutes of the meeting or a sole decision will be used in the preparation of internal documents of the enterprise or in relations with counterparties.

Instead of extending the term, the founders of the LLC can hire a new director. In this case, the employment contract with the previous manager must be terminated with the payment of all guaranteed types of cash security.

The general meeting is held at any time before the actual expiration of the term of office. The decision on the extension does not require re-registration of the employment contract (this is allowed by agreement of all parties) or dismissal and re-employment. If, simultaneously with the extension, there is a change in working conditions (including the amount of remuneration), the relevant provisions must be reflected in the minutes or a sole decision.

Documents for the extension of the term of office

Although the extension of the term of office does not oblige to submit information to the Federal Tax Service Inspectorate, it is necessary to correctly draw up all corporate and internal documents... This is necessary to confirm the authority to make transactions, personnel records, timely payment monetary reward... If you need to issue an extension of the powers of the director of an LLC, you can quickly fill out a sample of the minutes of the general meeting or the decision of the sole founder through the Dokumentoved service.

To carry out this procedure, the following set of documents will be required:

• minutes of the general meeting of participants;
• decision of the sole founder of the company;
• order (order) for the enterprise - this document is not necessary to draw up, however, its presence is required for personnel business;
• an agreement to amend the terms of an employment contract or a new contract.

The minutes and the decision are drawn up in writing. All decisions of the general meeting are subject to certification by a notary, unless otherwise provided by the charter of the LLC.

• date and place of the event;
• list of participants with indication of their data;
• the decision to formalize the results of the meeting without contacting a notary (this can be done directly during the meeting);
• agenda items to be voted on;
• a decision on the extension indicating a new term of office (it cannot exceed the period specified in the charter);
• a decision to change working conditions, including the payment of remuneration;
• information about the head of the LLC, whose term of office is being extended;
• a list of activities and actions that need to be performed to implement the solution.

When filling out the protocol through the Dokumentoved service, you need to enter the specified information into the sample standard form. If you have any difficulties in drawing up a document, an experienced lawyer will advise on all issues.

After the approval of the protocol and decision, it is necessary to make changes to the internal documents of the enterprise. For this, an order (order) can be issued, an agreement can be drawn up on changing the terms of the contract, and other personnel forms can be applied.

The data of the primary (consolidated) accounting documents verified and accepted for accounting are systematized in chronological order (by the dates of the transactions) and grouped according to the corresponding accounts accounting on a cumulative basis with reflection in the following accounting registers:

Journal of transactions for the "Cashier" account;

Non-cash transactions journal;

The journal of transactions of settlements with accountable persons;

Journal of transactions with suppliers and contractors;

The journal of transactions with income debtors;

The journal of transactions of calculations for labor remuneration;

Journal of transactions for the disposal and transfer of non-financial assets;

Journal for other transactions;

Authorization journal;

Main book.

Entries in the accounting registers (Operation logs) are made as transactions are performed and the primary (consolidated) accounting document is accepted for accounting, but no later than the next day after receiving the primary (consolidated) accounting document, both on the basis of individual documents and on the basis of a group homogeneous documents. Correspondence of accounts in the corresponding Journal of Transactions is recorded depending on the nature of transactions on the debit of one account and the credit of another account.

At the end of each reporting period (month, quarter, year), primary (summary) accounting documents, formed on paper, related to the corresponding Transaction Logs, are chronologically selected and stitched. The cover indicates: the name of the accounting subject; name and serial number of the folder (case); period (date) for which the accounting register (Journal of operations) was formed, indicating the year and month (date); the name of the accounting register (Journal of operations), indicating, if available, its number; the number of sheets in the folder (case).

At the end of the month, the account turnover data from the corresponding Transaction Logs is written to the general ledger.

At the end of the current financial year, the turnovers on accounts reflecting the increase and decrease in assets and liabilities are not transferred to the accounting registers of the next financial year.

Accounting registers are signed by the person responsible for its formation and the head of the department.

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

The department is obliged to ensure the storage of primary (consolidated) accounting documents, accounting registers and financial statements for the periods established in accordance with the rules for organizing state archival affairs, but not less than five years.

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 the correction.

The head of the department is responsible for organizing the storage of primary (consolidated) accounting documents, accounting registers and financial statements.

In the event of the loss, destruction or damage of primary (summary) accounting documents and (or) accounting registers, the head of the ZATO Znamensk administration appoints a commission to investigate the reasons for their loss, destruction, damage, identify the perpetrators, and also takes measures to restore the primary (summary) accounting documents and accounting registers.

If necessary, representatives of investigative bodies, security guards, and state fire supervision are involved in the work of the commission.

The act, drawn up by the commission based on the results of its work and approved by the head of the ZATO Znamensk administration, is filed in the folder (file) of the Journal for other operations.

Primary (consolidated) accounting documents, accounting registers can be withdrawn only by those authorized in accordance with the law Russian Federation bodies, on the basis of their decisions.

The head of the department has the right, with permission and in the presence of representatives of the bodies conducting the seizure of documents, to make copies of them indicating the grounds and date of seizure.

Correction of errors found in accounting registers is carried out in the following order:

error for reporting period, discovered before the submission of financial statements and does not require changes to the data in the accounting registers (Operations Logs), is corrected by crossing out the wrong amounts and text with a thin line so that you can read the crossed out text and writing the corrected text and amount over the crossed out. At the same time, in the accounting register, in which the error is being corrected, the inscription "Corrected" is made in the margins opposite the corresponding line and signed by the head of the department;

an error discovered before the submission of financial statements and requiring changes to the accounting register (Journal of transactions), depending on its nature, is reflected on the last day of the reporting period by an additional accounting entry, or an accounting entry drawn up according to the "Red Storno" method, and an additional accounting record;

an error found in the accounting registers for the reporting period for which the financial statements have already been submitted in the prescribed manner, depending on its nature, is reflected by the date of the error detection by an additional accounting entry, or an accounting entry drawn up according to the "Red Storno" method, and an additional accounting recording.

Additional accounting entries for correcting errors, as well as corrections using the "Red Storno" method, are drawn up by a primary accounting document drawn up by the department - a Help containing information on justifying the introduction of corrections, the name of the corrected accounting register (Journal of operations), its number (if any), and also the period for which it was drawn up.

5. In the administration of ZATO Znamensk, for the purposes of organizing and maintaining accounting, the following codes of the type of financial support (activity) are used:

1 - activities carried out at the expense of the corresponding budget budgetary system Russian Federation (budgetary activities);

2 - income-generating activities (own income of the institution);

3 - funds on temporary disposal.

The working chart of accounts was developed in accordance with the Chart of Accounts for budgetary accounting, consists of five sections, grouped by economic content in order to draw up reliable financial statements and reflect the indicators necessary for the formation of budget estimates, and from off-balance accounts. The working chart of accounts is given in Appendix No. 1 to the Regulation

6. The head of administration of ZATO Znamensk and deputy head of administration of ZATO Znamensk have the rights of the first signature of the primary accounting documents;

7. To ensure the accuracy of accounting data and financial statements, an inventory of property and liabilities is carried out, during which their presence, condition and assessment are checked and documented.

Inventory of property and liabilities is carried out in accordance with the provisions of the Order of the Ministry of Finance of the Russian Federation of 13.06.1995. No. 49 "On Approval of the Methodological Guidelines for the Inventory of Property and Financial Liabilities".

The order (the number of inventories in the reporting year, the list of property and obligations checked during each of them, etc.), the timing of the inventory are determined by the head of the ZATO Znamensk administration.

An inventory of property and liabilities is carried out once a year before the preparation of the annual financial statements. The exception is when the inventory is mandatory. Such cases include:

Change of financially responsible persons;

Identification of the facts of theft, abuse or damage to property;

Natural disasters, fires or other emergencies caused by extreme conditions.

Inventory of cash at the cash desk is carried out selectively at least once a quarter.

8. The composition of the commissions for the write-off of non-financial assets, for the receipt and disposal of property in the municipal treasury, for the receipt and internal movement of fixed assets, in terms of immovable and movable property are approved by the order of the ZATO Znamensk administration annually.

9. The budget reporting of the administration of ZATO Znamensk is submitted to the financial management of the administration of ZATO Znamensk in the manner and terms of submission of reports in accordance with the Order of the Ministry of Finance of the Russian Federation of 28.12.2010. No. 191n "On approval of the Instruction on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of the budgets of the budgetary system of the Russian Federation."

10. The document flow schedule is given in Appendix No. 2 to the Regulations on the accounting policy for the purposes of accounting and taxation purposes of the administration of ZATO Znamensk.

1. Data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers.

2. Gaps or exemptions are not allowed when registering accounting objects in accounting registers, registration of imaginary and feigned accounting objects in accounting registers. For the purposes of this Federal law a fictitious object of accounting means a non-existent object reflected in accounting only for the form (including unfulfilled expenses, non-existent obligations, facts of economic life that did not take place), a fake object of accounting means an object reflected in accounting instead of another object with the purpose of covering it up (including feigned deals). Reserves, funds provided for by the legislation of the Russian Federation, and the costs of their creation are not imaginary objects of accounting.

3. Accounting is maintained through double entry on accounting accounts, unless otherwise specified federal standards... It is not allowed to maintain accounting accounts outside the accounting registers used by the economic entity.

(see text in previous edition)

4. Mandatory details of the accounting register are:

1) the name of the register;

2) the name of the economic entity that compiled the register;

3) the date of the beginning and the end of keeping the register and (or) the period for which the register was drawn up;

4) chronological and (or) systematic grouping of accounting objects;

5) the value of monetary measurement of accounting objects, indicating the unit of measurement;

6) the names of the positions of the persons responsible for maintaining the register;

7) signatures of the persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

5. Forms of accounting registers are approved by the head of the economic entity upon submission official responsible for accounting. Forms of accounting registers for public sector organizations are established in accordance with the budgetary legislation of the Russian Federation.

6. The accounting register is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

7. If the legislation of the Russian Federation or an agreement provides for the submission of the accounting register to another person or to a state body on paper, economic entity obliged at the request of another person or government body to make copies of the accounting register, drawn up in the form of an electronic document, on paper at its own expense.

8. Corrections in the accounting register that are not authorized by the persons responsible for maintaining the specified register are not allowed. A correction in the accounting register must contain the date of the correction, as well as the signatures of the persons responsible for maintaining this register, indicating their names and initials or other details necessary to identify these persons.

9. In the event that, in accordance with the legislation of the Russian Federation, accounting registers are withdrawn, including in the form of an electronic document, copies of the withdrawn registers made in accordance with the procedure established by law Of the Russian Federation are included in the composition of accounting documents.

With the help of operational records, information is reflected in accounting registers represented by various types of accounting. The form of the register is influenced by the features of the objects taken into account, as well as its purpose and method of recording.

The maintenance of registers provides for the use of machine charts, disks, and other information carriers for filling out statements, books, and other registers. Each of the types assumes its own order of operations. For example, all ledgers are numbered and bound. IN cash books pages should be numbered and laced with sealing wax.

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Accounting registers contain information on debit or credit transactions separately or combined, and in some cases, account entries are detailed.

What is it and when is it needed

This view accounting is presented in the form of tabular information, which reflects transactions on primary documents. A distinction is made in registers in terms of their appearance and material basis, depending on the pursued registration goals.

There are several classifications, differing in the following parameters:

• character;
• content;
• construction features.

Externally, registers are subdivided into paper or paperless. Paper cards include cards, accounting books, free sheets. Books are characterized by design in the form of stitched graffiti paper sheets, in which all pages are numbered, and at the end the total number of pages is written, with the certification of the record by the chief accountant or other competent employee. With the help of these types, the organization exercises control cash transactions, sales, purchases, and also summarizes information about the movement of objects on accounts.

Cards are special forms with a tabular section, designed for a long period of use. Outwardly, they look like separate sheets of cardboard, stored in a separate place - a filing cabinet.

The validity period is calculated for one year, and they themselves are registered in a special register. This type of scientific registers is one of the common types of accounting in Russian commercial and budgetary institutions... They are easy to group, more convenient to use for implementation. analytical accounting on a separate synthetic account.

Free sheets or sheets are highlighted in a separate type of cards, also stored in paper form... Outwardly, they differ in the large format of sheets made of not as thick paper as cards. The shelf life of free sheets is one quarter or a month. Folders serve as a storage place for free sheets.

One of the advantages of this type is the ability to use them when working with several employees at once, since they are not fastened together. With the help of free sheets, they often keep records, calculate remuneration for various departments, journal orders.

The types of paperless accounting registers include machine-made tables (machines) stored on various digital, optical media or in a computer. After the annual report is approved, all accounting registers are to be grouped, handed over for binding with subsequent archival storage.

General points

In essence, accounting registers are counting tables that have a strictly defined form according to the economic grouping of data. Designed to enter information about business transactions by accounts. In addition to their appearance, the registers differ in the type of recording and their purpose.

By generalization, registers are chronological, systematic, combined. Accounting in chronological records is carried out sequentially, according to the time of receipt of documents. These registers include a registration log and an accounting book of business operations.

A systematic register, one of which is the General Ledger as a model, deals with the accounting of homogeneous economic transactions of synthetic accounts. Combined registers by their name indicate that this type combines chronological and systematic records. This type of records is typical for order journals, journals, analytical books.

Depending on their purpose, synthetic and analytical registers are distinguished. Accounting is engaged in the reflection of information in the registers in accordance with established rules making entries and correcting errors. Information is entered manually without blots or electronically. If necessary, correction of errors is made by proofreading, additional wiring or "red storno".

For each LLC or other form of organization, its own number of registers is determined according to the types and volumes of production. The structure of the registers, the relationship, the procedure for keeping records is determined in the form of accounting, the system of building and the sequence of accounting registers.

Choose one of the following accounting forms:

• memorial order;
• magazine-order;
• tabular automated.

Small businesses are characterized by the use of simple and simplified forms of accounting, using a register synthetic accounting in the form of the General Ledger, where entries are made by memorial orders. The compilation of the turnover sheet used for the balance sheet is based on the results of synthetic accounts at the end of the month.

The journal-order form of accounting is one of the most common, where the registers are order journals with the introduction of operational records according to the received and accumulated primary documents, and auxiliary sheets. At the end of the month, the calculation is carried out with subsequent entry into the General Ledger.

What the law says

In the accounting registers, systematization and storage of information from documents is carried out primary accounting with the reflection of information on accounting accounts and in reporting. The procedure for maintaining accounting registers is regulated by the relevant Order of the Ministry of Finance No. 34n, signed on July 29, 1998. as amended on 24.12.2010 Last changes applicable in accounting were introduced on 07/08/2016.

The forms of registers used were developed by the Ministry of Finance and recommended for use by bodies competent to regulate the accounting procedure, as well as by federal authorities. The general methodological principles governing the accounting process are applied.

In accordance with the provisions of the law, all business transactions of receipts and expenditures are to be reflected in the registers in chronological order and are grouped by accounts. The employees who compiled the document are responsible for the correctness of the information entered and protection against inconsistent corrections. In order to correct a record, a justification is required, and the correction made is certified by the signature of a competent person indicating the date of the amendment.

The law protects all information contained in accounting registers, referring them to commercial secrets, and in some cases, to state secrets. Persons who have gained access to it are obliged to store the received data, without the right of disclosure.

Main formalities of the process

Variations in classifications

For accounting registers are provided different kinds classifications. Apart from the difference in appearance and registration, the registers are divided according to the nature of the entry being entered with sequential entry in chronological order, according to the grouping by analytical / synthetic accounts or in a combined form.

The third way to classify is the division according to the amount of information entered into synthetic or analytical registers. The first ones are started when maintaining synthetic accounts and are issued in the form of a posting indicating the date and number, without any accompanying text. For analytical registers, it is possible to enter indicators for analytical accounts with further control of the movement.

Depending on its structure, the register can be classified into the following types:

• one-sided;
• bilateral;
• multigraphic;
• linear;
• chess.

If, in the case of a one-way ledger, accounts are made on 1 sheet with a combination of debit and credit columns, then a two-way ledger is applicable in the form of an account opened on two pages with a division into debit and credit.

In the concept of multi-graph ledgers, indicators are reflected within the analytical account, both throughout the organization and by departments, employees, costly items... Another option is staggered accounting, showing debit and credit by the amount entered at the intersection of a row and a column.

Recording methods

Documenting is a way of reflecting the impact of individual facts of economic activity on the work of the entire enterprise. This method is applicable for the initial registration and execution of transactions.

The accounting document is drawn up simultaneously with the execution of the operation, and if this is not possible, then immediately after the completion of the execution. For the document taken into account, the main indicator is the variable, which determines the essence of the entire operation.

The requisite is a separate information element with a semantic load, subdivided into qualitative and indicative subspecies. For high-quality details, the reflection of the object subject to accounting is characteristic. In meaningful details there is a characteristic of the object (sort, size of the object, etc.).

To simplify the processing process, the details are grouped according to the same type of characteristics.

Documentary support

All incoming primary documents are subject to accounting in accordance with the accounting registers:

Approval order

According to the approved by the Ministry of Finance on 04.12.2012. document No. PZ-10/2012, the obligation to maintain unified forms accounting registers. An exception is the accounting established by the relevant authorized bodies.

Since the entry into force of Law No. 402-FZ since December 2011, accounting registers must be kept in compliance with the mandatory details, and the forms are approved at the level of the head of the enterprise and are an annex to accounting policies enterprises.

The procedure for filling out accounting registers

According to the Law on Accounting No. 402-FZ, adopted in 2011, starting from 2013, changes in accounting requirements have been introduced. The basis for maintaining accounting registers is. Each document is subject to accounting and posting. A deliberate distribution of documents across registers is of particular importance.

For accounting record obligatory presence of requisites is provided:

• recording dates;
• entering the number and date of the document being taken into account;
• justification;
• assignment of account codes and accounting positions for an analytical account;
• the amount.

Records are made in such a way as to indicate the operation, compliance with its content primary document... The procedure for entering information manually assumes clear and legible filling, excluding discrepancies in interpretations.

The provisions of Law No. 402-FZ include in the number of mandatory register details:

• the name of the account;
• an indication of the subject keeping the register;
• temporary periods of storage / maintenance of the register;
• chronological or systematic grouping;
• unit of measure and amount;
• persons responsible for maintaining the register;
• signatures of those responsible.

1C support

Prompt formation of registers is provided by the accounting program "1C: Accounting 8" (rev. 3.0) or "1C: Accounting 8" (rev. 2.0).

In 2019, the program includes established standards reports generated automatically by:

• (by invoice);
• chess sheet;
• turnovers;
• analysis of the account;
• card;
• help-calculation;
• subconto analysis;
• turnovers between subkontos;
• collective transactions;
• reports on transactions;
• main book.

The program provides for the possibility of additional display of units of measurement and specifying the list of responsible persons using special settings selected in the section of the reference book and accounting settings.

To make a seizure and form a register, use a standard report (from the list provided by the program).

To set up and generate a report, fill in the field with the value of the reporting period and select the account required for generation in the appropriate field (for example, 62.01). After setting the parameters, the button "Generate" is pressed.

To enter the details when forming the register, you need to fill in the relevant information in the following order:

1. The button for showing the settings with the register settings panel is pressed.
2. If additional settings are not immediately displayed, you need to apply the button for changing the form (located at the top right of the window).
3. In additional settings, checkboxes mark the functions "Display title", "Display signatures", "Display units of measurement".
4. Then the button for generating the report is pressed again.

The latest versions of "1C: Enterprise 8" provide for the ability to store documents signed with the application.

Practical use

Those registers that are accepted are subject to inspection and presentation to inspectors. The law does not provide for the imposition of penalties if the manager refuses to present registers to field inspection inspectors, if these registers do not exist in the organization's accounting policy.

During the on-site check tax inspector, most often, they request order journals, general ledger, balance sheet, other forms of reporting on VAT and income. The basis for the request will be the list of accounting registers accepted by the company.

Each company independently decides on the number of registers. There is no consensus regarding their number and is not established by law. Some accountants adhere to the current legal requirements and decide to maintain one register with the introduction of data on primary documentation indicating the details.

Checking and fixing errors