To record transactions reflected in account No. 51 “Current account”, the following are intended: at industrial enterprises, journal order No. 2, in construction organizations - journal order No. 2-s, in supply and sales organizations - journal order No. 2-sn with statements to them, respectively, N N 2, 2-s and 2-dn.
Entries in order journals and statements are made on the basis of bank statements on the current account and documents attached to them.
In the order journal No. 2 and in the statement, entries are made on corresponding accounts with the results of one or more bank statements. When entries are made as a result of several statements, the “Date” column should indicate the start and end dates of these statements.
Grouping of amounts to be reflected in the order journal and statement of necessary totals is carried out by calculating the relevant data in statements or documents attached to them, according to the accounting markups given in them. Correspondence accounts are indicated both on bank statements and on documents.
The balance of funds in the bank account is shown in the statement only at the beginning and end of the month. Throughout the month, for operational purposes, data on balances shown in bank statements is used.
Examples of filling out the order journal No. 1-No. 2, statements No. 1-No. 2
A sample cash book is given in table.
Journal order No. 2: sample filling
Example of filling out a cash book
Table 1. Cash book for 03/05/15
An example of filling out the order journal No. 1 and statement No. 1
The balance at the beginning (Sn) at the cash register is 61,000 rubles.
Table Journal of business transactions using account 50 “Cash”
Let's fill out journal order No. 1 based on data from the business transactions journal.
Let's fill out statement No. 1 based on the initial data
An example of filling out the order journal No. 2 and statement No. 2
The journal of business transactions using account 51 “Current account” is given in table. 2.
Table 2. Journal of business transactions using account 51 “Current account”
Balance at the beginning = 25,000 rubles
| № | Contents of a business transaction | Primary document | Wiring | Wiring |
| Credited from customers for services rendered and products shipped | Current account statement + payment order | D 51 – K 62 | ||
| Received from the company's cash register | Current account statement + announcement for cash deposit | D 51 – K 50 | ||
| The amount was incorrectly credited to the current account (by the bank) | Bank statement | D 51 – K 76 | ||
| Excessive tax amounts received | Bank statement | D 51 – K 68 | ||
| Funds were transferred for purchased inventory items | D 60 – K 51 | |||
| A previously erroneously credited amount has been written off | Bank statement + explanatory bank statement | D 76 – K 51 | ||
| Taxes and fees, insurance payments transferred from the current account | Bank statement + payment order | D 68– K 51 | ||
| Issued to the company's cash desk | Bank statement + check | D 50 – K 51 |
| Journal-order No. 2 | ||||||||
| for March 2015 on the loan "Current account" |
||||||||
| № | From the credit of the "Current account" account to the debit of the accounts | TOTAL | ||||||
| TOTAL | ||||||||
| Statement No. 2 | ||||||||
| for March 2015 by debit "Cash" |
||||||||
| Balance at the beginning of the month | ||||||||
| № | To the debit of the "Current account" account from the credit of accounts | TOTAL | ||||||
| TOTAL | ||||||||
| Balance at the end of the month = 25000+49000-41000=33000 | ||||||||
Order journals and analytical accounting sheets
The government approved raising the retirement age
The government proposes to gradually increase the retirement age to 65 years for men and to 63 years for women, which will increase payments by an average of 1 thousand.
rubles per year instead of the current indexation at the level of 400–500 rubles per year.
How will the VAT increase affect inflation and the key rate?
Managing Director for Macroeconomic Analysis and Forecasting of the Expert RA rating agency, Anton Tabakh, estimates the impact of the increased VAT rate on inflation in 2019 at 0.5–0.75 percentage points.
Lagarde: US Treasury Secretary considers IMF forecast too pessimistic
US Treasury Secretary Steven Mnuchin considers the International Monetary Fund's (IMF) medium-term forecast for the American economy "too pessimistic."
The Central Bank unveiled new MTPL tariffs
The Central Bank of Russia published on its website a draft that determines the procedure for changing the maximum amounts of base rates and insurance tariff coefficients for compulsory motor third party liability insurance (MTPL), as well as the procedure for their application by insurers when determining the insurance premium.
Medvedev and Sechin discussed the functioning of the fuel market
“During the meeting, issues of the functioning of the fuel market were discussed, including in the context of decisions taken by the government to stabilize gasoline prices,” the message said.
Kozak promised to prevent fuel prices from rising to 100 rubles per liter
The Deputy Prime Minister emphasized that the government is well aware that a rise in fuel prices to such a level will deal a blow to other sectors of the economy, especially in the regions, “because an increase in motor fuel prices is a blow to the regional budget.”
Russia and Saudi Arabia will try to expand the list of OPEC+ participants
Russia and Saudi Arabia will invite new countries to join the global agreement to reduce oil production (OPEC+).
The IMF warned of a possible recession in the US
The International Monetary Fund (IMF) does not rule out the start of a recession in the US economy after 2020. This is reported on the fund's website.
The Russian budget in January - May 2018 was executed with a surplus of 1.2% of GDP
The federal budget of the Russian Federation for January-May 2018 was executed with a surplus of 458.8 billion rubles, or 1.2% of GDP, reports the press service of the Ministry of Finance.
The government and oil workers agreed on the parameters of the tax maneuver
Director of the Department of Tax and Customs Policy of the Russian Ministry of Finance, Alexey Sazanov, said that the Cabinet of Ministers and the oil industry agreed on the main parameters of the tax maneuver.
Expert: Raising the retirement age can improve the labor market
Raising the retirement age in Russia could lead to a reduction in shadow employment and increase the incomes of pensioners.
Zhirinovsky predicted an increase in the retirement age to 80 years
In the future, people will retire only at 80 years old, the leader of the LDPR party, Vladimir Zhirinovsky, is sure.
Golikova clarified the procedure for retirement from 2019
The new retirement procedure involves changes until 2028.
From July 1, Russian banks will inform the Bank of Russia about the economic consequences of cyber incidents for themselves and their clients, according to a message on the regulator’s website.
OPEC met to discuss increasing production by 1.5 million barrels per day
OPEC+ countries will discuss the possibility of increasing oil production by 1.5 million barrels per day at a meeting in Vienna on June 22-23.
Bank institutions are given the right to check compliance with cash discipline at enterprises. Violations of cash discipline include spending cash received from a bank for purposes other than its intended purpose, failure to comply with the rules on cash payments, failure to deposit cash in the bank on time and using proceeds for other purposes, and lending cash from the cash register to other enterprises, institutions and organizations.
Filling out order journals (forms and samples)
Responsibility for maintaining cash discipline rests with the head of the farm, the chief accountant and the cashier. Persons guilty of systematic violation of cash discipline are held accountable.
The accounting register, which reflects cash transactions in the journal-order form of accounting, is Journal-order No. 1-APK. It is used to record the credit turnover of account 50. In the second part of the order journal, statements reflect the debit turnover of account 50. The basis for accounting entries in the order journal are the cashier's reports with the primary documents attached to them.
Entries in the order journal are made as totals for the day based on the expense portion of the cashier's reports with the attached primary documents. Initially, primary documents are grouped into corresponding accounts, and homogeneous transactions are reflected in the total amount for the day. For a small number of transactions, entries based on the results of the cashier’s report for 3-5 days are allowed. In all cases, each cashier's report occupies one line in the order journal.
In the debit turnover section, debit turnover for account 50 “Cash” is accumulated in the context of corresponding accounts. At the same time, these amounts are reflected in the corresponding journal orders on a credit basis. Entries on the debit of the account are made in a similar way, that is, based on the cashier's reports with a preliminary grouping of documents into corresponding accounts. The balance of funds in the cash register is shown in the statement at the beginning and end of each month. Throughout the month, for control and operational purposes, data on fund balances given in the cashier’s reports are used.
The balance at the end of the month for account 50 "Cash" is derived as follows: the total of the debit turnover for the month is added to the balance at the beginning of the month and the total of the credit turnover for the month reflected in the journal order No. 1-APK is subtracted. The resulting balance is compared with the cash balance listed according to the cashier's latest report and is reflected in the debit turnover statement as the balance at the end of the month.
If necessary, to decipher the amounts for subaccounts of the corresponding account, decryption sheets are kept in order journal No. 1-APK. In them, amounts can be grouped both by debit and credit of accounts.
Journal-order No. 1-APK is a register of monthly circulation. The results of credit turnover on account 50 with their division into corresponding accounts are transferred monthly from journal-order No. 1-APK to the General Ledger as follows: the total credit turnover from the journal-order is recorded in the General Ledger as a credit to account 50, and its constituent amounts are debited accounts are transferred to the debit of the corresponding accounts.
Register reconciliation
With the journal-order form of accounting, mutual reconciliation of turnover in registers is important. Therefore, before transferring the results of journal order No. 1-APK for credit turnover to the General Ledger, they must be checked for each corresponding account with data from other registers. Thus, credit turnovers in order journal No. 1-APK are reconciled: for account 51 - with the corresponding data in the debit turnover section of order journal No. 2-APK, for account 70 - with data in statement No. 59-APK, etc.
The data in the section of journal order No. 1-APK for debit turnover is also verified with other registers. For example, debit turnovers are reconciled: for account 51 - with the data of journal order No. 2-APK, for account 90 - with journal order No. 11-APK.
Posting to the General Ledger
After reconciliation and posting of the results of journal-order No. 1-APK, a corresponding note is made about this in the General Ledger; The journal order is signed by the executors, that is, the persons who filled out the register, carried out the reconciliation and posting to the General Ledger, as well as the chief accountant of the farm. At the same time, indicate the date of drawing up the journal order and reflecting the turnover in the General Ledger.
3.2.Accounting for funds in bank accounts
JV Krasnoufimsky Agrarian College LLC stores available funds in current accounts in the relevant banks. To open a current account, the farmer submits a special application to the bank in the prescribed form. This statement is signed by the head of the farm and the chief accountant. A card (in two copies) with sample signatures and a seal imprint is attached to the application. In addition to the card, the farm provides a copy of the duly approved charter (regulations) or other relevant document on the creation of the enterprise (order, resolution, decision, etc.).
Movement of funds in the account. Source documents
The current account receives funds for products sold, for work and services performed externally, bank loans, free cash from the cash desk, and other income from core activities. Money is credited to the current account in accordance with banking rules based on standard cash and settlement documents. The farm deposits cash from the cash register into the current account based on announcements for cash deposits. In this case, the bank issues receipt about accepting money.
In some cases, according to banking rules, money for commodity transactions can be recovered on the basis of the recipient’s administrative documents. In these cases, the recipient organization issues and submits to the bank a special document to receive payment - payment request. According to this document, the bank transfers the amount due from the payer's account to the account of the recipient company.
The following payments are made from the current account: for goods and materials received from other organizations and enterprises and services provided, cash issuance to the cash desk for wages and for various economic needs, for obligations to the state budget, for repayment of debt on bank loans, other related to economic activities. The bank makes all payments from the current account as documents for payment are received. But if there are not enough funds in the account to pay for all the documents, then the order is maintained in accordance with the chronological sequence of receipt of documents for payment.
Payments from current accounts are made on the basis of administrative documents of the farm and according to payment documents of recipient organizations. Administrative documents include: cash checks, payment orders. By cash check The bank issues cash from the current account. By payment order The bank makes a non-cash transfer of funds to the account of another organization. The payment order indicates: the name of the recipient and the address of his bank, the amount of funds transferred and the type of payment. All administrative documents are written out by the farm and presented to the bank institution. Based on these documents, the bank transfers funds from the account.
The bank independently withdraws funds from the enterprise’s account and transfers them to recipient organizations on the basis of payment requests issued by the recipient organization to the given enterprise. In these cases, no special documents are required from the enterprise. You just need to confirm to the bank the need to pay for this document (administrative signature on the document).
To control the flow of funds in bank accounts and to reflect these transactions in accounting, the agricultural enterprise periodically receives from the bank extracts from current accounts. The statements indicate all amounts of receipts and payments. The relevant documents on the basis of which the entries were made are attached to the extract.
Bank statements
The basis for accounting entries for account 51 “Current accounts” are extracts bank with attached documents. The text in the statements is encoded, since the bank processes clients’ personal accounts on a computer.
The data given in the extract means the following. The first column contains the entry code: 06 – loan balance, 01 – transfer by payment order, 02 – transfer by payment request, 03 – cash issuance by check, etc. The second column indicates the number of the document on the basis of which the transaction was performed; in the third - the number of the bank institution from or where the funds were transferred; in the fourth - the number of the corresponding account at the bank institution. The fifth column of the statement shows the amount of turnover on the debit of the account, the sixth - the amount of turnover on the credit of the account and the balance of funds in the current account is indicated here, and the seventh column - the entry number in the personal account. It must be borne in mind that the current account for the bank is passive, therefore the receipt of funds and the balance are reflected in the bank on the credit of the account, and write-offs on the debit. This should be taken into account when processing bank statements in the household (debit and credit are reversed here).
Bank statement from current account
|
Bank 046551767 OJSC "Uraltransbank" Ekaterinburg Invoice No. 40702810600040000349 for 06/24/2004 LLC JV "Krasnoufimsky Agrarian College" |
||||||
|
40100003910000000526 |
||||||
|
40600006580000024216 |
||||||
|
40100005320000833812 |
||||||
|
40100000249000000496 |
||||||
The farm's accounting department carefully checks the received statements against the relevant documents that serve as the basis for payments. If, during the audit, errors made by the bank are discovered, then the accounting department of the farm must assign the amounts of erroneous entries to subaccount 2 “Settlements on claims” of account 76 “Settlements with various debtors and creditors” and immediately notify the bank institution in which the current account is opened.
After decoding and carefully checking the statements based on the attached documents, an accounting breakdown of the amounts passed through the account is made. To do this, the corresponding account number is indicated against each amount in the statement.
Accounting registers
The accounting register in which transactions on the current account are reflected in the journal-order form of accounting is journal order No. 2-APK. Journal-order No. 2-APK is used to reflect credit turnover on account 51 “Current account” in the context of corresponding accounts. At the end of the order journal, the debit turnover of account 51 is reflected in a special section.
The basis for accounting entries in the journal order are bank statements with attached documents. Entries in journal order No. 2-APK are made for correspondent accounts based on bank statements for each day or the results of several statements. If records are made as a result of statements, then in the “Date” column indicate the start and end date of the statements. Preliminarily homogeneous transactions are summarized in accordance with the markings made in bank statements and documents attached to them.
Entries in the order journal for totals for several days, rather than for each transaction, significantly reduce accounting work. This procedure is also advisable because in other registers for correspondent accounts, each transaction that took place on the current account is recorded separately.
The amounts of turnover in the debit of account 51 on the last pages of the order journal serve for control purposes. At the same time, these amounts are reflected in the corresponding order journals on a credit basis (order journal No. 6, etc.).
Debit turnover is recorded similarly based on bank statements with preliminary summation of transactions on corresponding accounts. The balance of funds in the current account is shown only at the beginning and end of each month. Throughout the month, data on balances shown in bank statements are used for operational purposes.
Journal-order No. 2-APK is a register of monthly circulation. However, if entries for each line are made from the totals of statements for several days, it can be opened for several months. At the end of each month, in this case, the order journal displays the amounts of turnover for the month, which must be transferred to the General Ledger.
Posting to the General Ledger
The account loan turnover from the order journal is entered into the General Ledger for account 51 in the total amount in the “Loan turnover” column. At the same time, all amounts that made up this turnover are recorded in the debit of the corresponding corresponding accounts in the General Ledger in the section “Debit Turnovers” from the credit of account 51 according to journal order No. 2-APK. On the last page of the order journal No. 2-APK indicate the monthly date of completion of entries in the order journal and the date of transfer of turnover to the General Ledger. All this is certified by the signatures of the executor and the chief accountant.
Pages: ← previousnext →
123456789101112See all
07.02.13 — 12:02
Good day to all. I've been searching for half a day now and can't find where to download a sample of Journal Warrant No. ZH-2 for 51 accounts?
Thank you in advance
1 — 07.02.13 — 12:03
http://blanker.ru/files/journal-order-forma-2.xls
2 — 07.02.13 — 12:46
Yes, this is not the form you need, namely the number Zh-2
3 — 07.02.13 — 12:47
Here is such a form only without a sample and in Word or Excel http://profbuh.by/wp-content/uploads//150_z-2.pdf
4 — 07.02.13 — 12:48
I can't find it anywhere
5 — 07.02.13 — 12:53
no one really knows
6 — 07.02.13 — 12:55
Two seconds of searching on Google: http://kodifikant.ru/class/okud/0720102
7 — 07.02.13 — 12:55
There is a download button there.
Order journals
How lazy 1C nicknames have become. 🙂
8 — 07.02.13 — 12:56
(0) spend half an hour, dial it yourself...
Well, or ban the secretary...
9 — 07.02.13 — 13:18
(6) and where is the file?
10 — 07.02.13 — 13:19
(7) I downloaded the form and then you try to print it, this function is not available there
Get your work in order using the 1C configuration "IT Department Management 8"
ATTENTION! If you have lost the message input window, click Ctrl-F5 or Ctrl-R or the "Refresh" button in the browser.
The topic has not been updated for a long time and has been marked as archived. Adding messages is not possible.
But you can create a new thread and they will definitely answer you!
Every hour on the Magic Forum there are more 2000
Human.
Search Lectures
Each extract in the journal order No. 2 and statement No. 2 is allocated one line.
At the end of the month, in journal order No. 2 and statement No. 2, the totals are calculated by columns and by lines, and the balance of account 51 “Current account” at the end of the month is determined. To do this, to the balance at the beginning of the month reflected in statement No. 2, it is necessary to add the total of statement No. 2 and subtract the total of journal order No. 2. The balance thus obtained is recorded in statement No. 2 and is compared with the opening balance of the last bank statement from the current account.
On the last page of the order journal No. 2 and statement No. 2, the signatures of the person who filled them out, the chief accountant of the organization, are indicated, the date of completion and the date of transfer of amounts to the General Ledger are indicated.
In debit accounting, account 51 “Current account” corresponds with the credit accounts:
| Document | Account correspondence | w/o | |
| Debit | Credit | ||
| Bank statement from the account, PKO | Cash transferred from the cash register to a bank account | ||
| Bank statement from the account. | The proceeds deposited at the bank's cash desks are credited | ||
| Revenue from sales of products (works, services), fixed assets, materials and other assets is credited when accounting for sales as they are shipped and invoices are presented for payment. | |||
| Bank statement from the account, PP | Short-term bank loans and loans are credited to the current account | ||
| Bank statement from the account, PP | Long-term bank loans and loans are credited to the current account | ||
| Bank statement from the account, PP | Funds from the founders were credited to the current account as their contributions to the authorized capital of the organization | ||
| Bank statement from the account, PP | Funds received from other debtors (under court writs of execution, claims, etc.) are credited to the current account. | ||
| Bank statement from the account, PP, PT | The proceeds from the sale of fixed assets, materials, intangible and other assets are credited to the current account (taking into account sales at the time of receipt of money) | ||
| Bank statement from the account | Fines, penalties, penalties are credited to the current account |
In accounting for a loan, account 51 “Current account” corresponds with the debit of the accounts:
| Document | Contents of business transactions | Account correspondence | w/o |
| Debit | Credit | ||
| Bank statement from the account, PKO | Cash received at the cash desk from the current account | ||
| Bank statement from the account, PP, PT | Transferred from the current account to repay debts to suppliers and contractors | ||
| Bank statement from the account, PP | Debt on short-term loans and borrowings has been repaid from the current account | ||
| Bank statement from the account, PP | Debt on long-term loans and borrowings has been repaid from the current account | ||
| Bank statement from the account, PP | Taxes and fees to the budget are transferred from the current account | ||
| Bank statement from the account, PP | Contributions to the Social Protection Fund were transferred from the current account | ||
| Bank statement from the account, PP | Income was transferred from the current account to the founders of the organization | ||
| Bank statement from the account, PP | Various types of accounts payable were repaid from the current account (rent, court orders, banking services, etc.) |
Describe the types of changes that occur in the balance sheet under the influence of business transactions. Describe the documentation and accounting of receipts
Fixed assets.
In the process of economic activity, under the influence of ongoing business transactions, changes continuously occur in the composition of assets and the sources of their formation. Changes occurring with assets and the sources of their formation lead to corresponding changes in the balance sheet. The material form of assets changes in the process of their circulation with a constant value of the value of funds, the form of sources of formation of assets changes, the assets of the organization are formed or withdrawn, but the main property of the balance sheet - the invariability of equality of the totals of its assets and liabilities when the sum of the balance sheet items changes under the influence of business transactions - is always preserved.
We will consider the procedure for reflecting these changes in the balance sheet using the following examples.
Let us assume that the following business transactions were carried out in the organization.
1st operation. Money was received at the cash desk from the current account in the amount of 100,000 rubles.
As a result of this operation, there was more money in the cash register by 100,000 rubles, and in the current account there was less by 100,000 rubles, that is, this operation leads to a simultaneous increase and decrease in two balance sheet asset items by the same amount of 100,000 rubles.
The balance sheet total after this operation will remain unchanged, since there was only a movement of funds within the asset balance sheet items.
2nd operation. Income tax in the amount of RUB 120,000 is withheld from accrued wages. Withholding tax from accrued wages leads to a reduction in accounts payable to employees for wages by 120,000 rubles. At the same time, accounts payable to the budget for taxes increases by the same amount.
Thus, as a result of this business transaction, changes will occur only within the liability items of the balance sheet. The balance sheet total will not change, since the movement occurred only in the sources of asset formation.
3rd operation. The organization received a short-term loan from the bank in the amount of 10,000,000 rubles. The money has been credited to the current account. This operation, firstly, will entail an increase in funds in the current account in the amount of 10,000,000 rubles.
At the same time, the organization's accounts payable to the bank will increase by 10,000,000.
JOURNAL-ORDER No. 02
rub. Thus, as a result of this business transaction, changes will occur in both the assets and liabilities of the balance sheet.
The balance sheet total will increase by 10,000,000 rubles, since as a result of receiving a short-term bank loan, on the one hand, the availability of funds in the current account increased, and on the other, a debt to the bank arose. The equality of the results of the asset and liability items was preserved.
4th operation. Debt to suppliers in the amount of RUB 1,100,000 was transferred from the current account.
As a result of this business transaction, the balance of funds in the current account will decrease by 1,100,000 rubles.
and at the same time, accounts payable to suppliers will decrease by the same amount. Changes occurred in both assets and liabilities in the direction of reducing the balance sheet by 1,100,000 rubles. Consequently, the equality of the results of assets and liabilities was not violated.
The four business transactions considered make it possible to trace all types of changes in the balance sheet:
a) changes in asset items (plus asset and minus asset);
b) changes in liability items (plus liability and minus liability);
c) changes in asset and liability items upward (plus assets and plus liabilities);
d) changes in asset and liability items downward (minus assets and minus liabilities).
The above can be represented in the following diagram:
Fixed assets arrive to the organization:
— as a result of capital investments made (construction of fixed assets and production of equipment in an economic way, as well as purchases for a fee from legal entities and individuals);
— free of charge (including as a result of charitable assistance);
— as a contribution to the authorized capital;
- in other cases established by law.
Fixed assets entering the organization are accepted by the commission on the basis of an order from the head of the organization. Acceptance of fixed assets for accounting is carried out on the basis of acts of the following forms approved by the head of the organization:
— “Act of acceptance and transfer of fixed assets” (form OS-1) which is compiled for each individual inventory item;
— “Act on the acceptance and transfer of groups of fixed assets” (form OS-1a), which formalizes the acceptance of several objects of fixed assets - household inventory, tools, equipment, if these objects are of the same type, have the same cost and were accepted in the same calendar month.
One of the copies of the specified act, approved by the head of the organization, together with the technical documentation (passport, specification, work instructions) is transferred to the accounting department of the organization, which, according to these documents, opens the corresponding inventory card. The passport provides a technical and economic description of the facility, indicates the time of commissioning, the depreciation rate, and other data.
Technical documentation related to this inventory item can be transferred to the place of operation of the item with a corresponding mark on the inventory card.
Internal movement is processed “Invoice for internal movement of fixed assets” (form OS-2), drawn up by the transmitting party in triplicate. The first copy is transferred to the accounting department, the second remains with the person responsible for the safety of the donor’s fixed assets, the third copy is transferred to the recipient.
To record the presence and movement of fixed assets of an organization, an active inventory account 01 “Fixed assets” is intended. The debit of account 01 “Fixed Assets” reflects the acceptance of fixed assets for accounting, and the credit reflects their disposal. The debit balance of account 01 “Fixed assets” shows their value on the first day of each month.
©2015-2018 poisk-ru.ru
All rights belong to their authors. This site does not claim authorship, but provides free use.
Copyright Infringement and Personal Data Violation
Receipt of wiring materials Familiarization sheet sample
When maintaining accounting records, to reflect transactions on account N-51 for bank payments, a journal order is used. Document form N-2 is intended for use by industrial organizations, journal order form N-2-c is intended for construction enterprises, and document form N-2-sn is used by organizations involved in supply and sales.
Filling
All accounting data of these documents are reflected in the “Current Account” section. Each log form is accompanied by a corresponding statement (N-2, N-2-с, N-2-сн).
All indicators in the journal order are entered on the basis and in accordance with statements of the banking institution, for the corresponding current account and the attached accompanying papers.
In the form of document N-2 and the attached statement, each corresponding account must have a final entry corresponding to the data of one or more bank statements, with the obligatory indication of the start and end dates of the transactions performed.
Amounts are grouped using the method of calculating all data reflected in bank statements and accompanying financial documents. The total values are entered in the order journal and the attached statement of the relevant forms. The results of operations are reflected in correspondent accounts and are indicated both in bank statements and in documents.
All cash balances in bank accounts are shown in the statements as of the beginning and end dates of the month. To quickly analyze the actual state of an enterprise's finances during the reporting period, information about the residual amounts reflected in bank statements is used.
Accounting statements, accounting → Journal order No. 14 for the credit of account No. 14
journal - order no. 14 on loan accounts no. 14 “revaluation of values” for 20 +-+ no. accounts in debit accounts from a loan accounts no. 14 +-+- name...
Accounting statements, accounting → Journal order No. 2 for the credit of account No. 51
journal - order no. 2 on loan accounts no. 51" rated check"to debit accounts+-+ construction date 06 26 50 58 60 67 68 69 76 81 93 97 total extract no. bah...
Accounting statements, accounting → Journal-order No. 1 for the credit of account No. 50
journal - order no. 1 on loan accounts no. 50 "cash" in debit accounts+-+ cash register date line 51 70 71 76, etc. total no. report (or for what dates) ...
Accounting statements, accounting → Journal order No. 2.1 for the credit of account No. 52
journal - order no. 2/1 on loan accounts no. 52" currency check"to debit accounts+-+ statement date string no. no. no. 50 60 etc. total no. jar +-+-+-+-+-+-...
Accounting statements, accounting → Journal order No. 7 for the credit of account No. 71
journal-order no. 7 on loan accounts no. 71 “settlements with accountable persons” and analytical data for this account for 20 years +-+ ...
Accounting statements, accounting → Journal order No. 6 for the credit of account No. 60
journal - order no. 6 on loan accounts no. 60 “settlements with suppliers and contractors” for 20 +-+ line registration-payment-supplier income cost...
Accounting statements, accounting → Sample. Journal-order No. 11
journal - order no. 11 on loan accounts no. 40 "finished products", no. 41 "products", no. 42 "trade margin", no. 43 "business expenses", no. 45" goods shipped...
Accounting statements, accounting → Sample. Register of memorial orders
REGISTRATION JOURNAL for 20 - Serial numbers Date of compilation Amount for memorial memorial orders about
Accounting statements, accounting → Sample. Journal-order No. 16
journal - order no. 16 on loan accounts no. 07 "equipment for installation", no. 08 "capital investments", no. 11 "animals for growing and fattening" +-+ with...
Accounting statements, accounting → Sample. Journal-order No. 10.1
journal - order no. 10/1 on loan accounts no. 02 "depreciation of fixed assets", no. 05 "depreciation of intangible assets", no. 10 "materials", no. 12" low value and fast...
Accounting statements, accounting → Sample. Journal-order No. 8
journal - order no. 8 on loan accounts no. 06 "long-term financial investments", no. 09 "rental obligations to be received", no. 58" short term financial...
Each business transaction, be it receipt at the cash desk, purchase of equipment or write-off of fuel and lubricants, must be confirmed with a primary document and accepted for accounting. The primary registration should be made at the time of the operation or immediately after its completion. And to systematize information, it is customary to use special accounting registers - business transaction journals.
Journal-order form of accounting
The form of accounting in which all data on business transactions is taken into account and systematized in journals for recording business transactions is called journal-order.
The basic principles are:
- Entries are made exclusively on credit accounts, indicating correspondence on debit.
- Synthetic and analytical accounting records are combined in a single accounting system.
- Data is reflected in accounting documents in the context of indicators necessary for control and reporting.
- You can apply combined journals to related accounts.
- You can create them monthly.
It is not necessary to use this form of accounting. An organization can keep records using a memorial order form, which is based on drawing up memorial orders for each business transaction. This type has a number of disadvantages: a significant lag between analytical accounting and synthetic accounting, as well as increased labor intensity: you have to duplicate records several times.
Magazine forms
For public sector employees, the Ministry of Finance developed and recommended unified forms (Orders No. 123n dated September 23, 2005 and No. 25N dated February 10, 2006). But it is not necessary to use them (No. 402-FZ dated December 6, 2011). The organization has the right to independently develop and approve forms for accounting journals. But for this they should be approved by a separate order of the manager or in the form of an appendix to the accounting policy.
OKUD journal form 0504071
List of current journals
State employees use these types.
Non-profit organizations use others.
|
Name of journal-order |
|
|---|---|
|
Cash flow at the institution's cash desk |
|
|
Current accounts |
|
|
Special bank accounts |
|
|
Payments for loans and borrowings (short-term and long-term) |
|
|
Settlements with suppliers and contractors |
|
|
Calculations with accountable persons |
|
|
Calculations for taxes and fees, intra-business transactions, calculations for advances |
|
|
Primary production |
|
|
Accounting for finished products (goods, works or services) |
|
|
Accounting for target financing |
|
|
Fixed assets and depreciation |
|
|
Retained earnings (uncovered loss) |
|
|
Investment in non-current assets |
Features of the formation of accounting registers
Law No. 402-FZ establishes mandatory requirements for accounting documentation. Regardless of what type of form was chosen by the organization: unified or developed independently.
Mandatory register details:
- The name of the document and its form.
- Full name of the institution.
- Start date and end date of journal entries. The period for which it was formed.
- Type of grouping of accounting objects (chronological or systematic grouping).
- Indication of the unit of measurement of accounting objects, or the monetary value of the measurement.
- Indication of officials responsible for maintaining the register.
- Signatures of responsible persons.
Registration logs are compiled on paper or electronically. For the latter, you will need an electronic signature to certify the document. Without a signature (electronic or handwritten), the journal order is considered invalid.
Corrections are permitted. They can only be entered by the person responsible for maintaining the journal. Next to it, you should indicate the date and certify the correctional entry with a signature, with a description of the position and full name of the person responsible.
Filling rules
Each magazine has its own filling requirements. Let's take a closer look at the basic filling rules.
Journal of registration of incoming and outgoing cash orders (JO No. 1)
We make entries based on the cashier’s report, confirmed by relevant documents ( and ) at the end of the working day. If movements at the cash register are insignificant, it is allowed to make entries in the register 3-5 days in advance, according to several reports at the same time. Then in the “Date” field we indicate the period for which we are making records. For example, 3-6 or 20-23.
Magazine order 2
Entries are made on the basis of bank statements and other supporting documents (checks, personal account statements). It is allowed to make one entry on several bank statements. In this case, in the “date” field, be sure to indicate the start and end date of the statements.
Magazine order 6
We fill out the register based on documents confirming settlements with suppliers and contractors. Merging records is not allowed. The final balances of the previous period are transferred to the next register, in the “Balance at the beginning of the month” field.
Magazine order 7
We register settlements with accountable persons. We make separate entries for each advance report. Concatenation or grouping of rows is not allowed.
Magazine warrant 13
We make records of expenses for our own production, in the context of each business transaction (depreciation, wages of production personnel, materials, deferred expenses, etc.).
When using automated accounting programs, data in order journals is filled in automatically. Moreover, records are generated for each business transaction separately.
for__________2002
from the credit of account No. 51 “Current accounts” to the debit of accounts:
Although the order journal collects information on the credit turnover of this account: posting Dt51-Kt51 may occur when transferring funds from one current account of an enterprise to another current account of the same enterprise. The accounting department must maintain clear records for each of the current accounts. Turnovers on the debit of account 51 are recorded in various order journals, but are collected in statements 2.
Statement No. 2
for__________2002
To the debit of account No. 51 “Current accounts” from the credit of accounts:
Balance at the beginning of the month_________rub.
|
Corresponding account numbers | ||||||
Balance at the end of the month_________rub.
The basis for filling out these accounting registers are bank statements from the company's current account, confirmed by primary documents for each transaction.
The amounts with the corresponding corresponding accounts of each statement are added up and recorded in the order journal and the statement of totals.
When filling out these registers, it is mandatory to use one line for each statement, regardless of the period for which it was compiled (for one, two or five days). Therefore, the number of occupied lines in the order journal and in the statement should be the same (according to the number of bank statements).
Both in the journal - order 2, and in statement 2, amounts are recorded in the context of corresponding accounts (all transactions at the intersection of rows and columns are indicated), which allows you to check the receipt and expenditure of funds from the current account not only by quantity, but also by time (there are indicating the date of statements). These two documents are like counter documents: one of them records the debits of different accounts in correspondence with loan Account 51, and in another way - loans to various accounts in correspondence with debit this account. Together they give a complete picture of the behavior of this account when describing the economic process at the enterprise.
The same system is used in other accounts.
Basic entries for account 51 “Current accounts”
|
Operation |
Primary Documentation | |||
|
Received to the bank account from buyers and customers |
Vol. jar | |||
|
Loans received |
Vol. Jar | |||
|
Transferred to suppliers, contractors |
Vol. Jar | |||
|
Funds are transferred from the cash register to the current account |
Vol. Jar | |||
|
Credits and loans returned |
Vol. Jar | |||
|
Payments were transferred to the budget and extra-budgetary funds |
Vol. Jar | |||
|
Wages were transferred to the personal bank accounts of employees |
Vol. Jar | |||
|
An amount erroneously debited from the current account was identified |
Vol. Jar Accounting reference | |||
|
Amounts of satisfied claims received |
Vol. Jar Accounting reference | |||
|
Taxes and fees listed |
Vol. Jar | |||
|
Social security contributions are listed. insurance |
Vol. Jar | |||
|
Cash received at the cash desk from the current account |
Vol. Jar |
