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

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

All available registers can be divided into three categories: purpose, generalization of data, appearance.

By appointment accounting registers can be divided into chronological, systematic and combined synchronistic. Chronological registers include registers in which the facts of economic life are recorded as they arise without other systematization (registration logs, registers, etc.). In systematic registers, the entry is made in the context of grouping characteristics - accounts. Entries in chronological and systematic registers must complement each other, as a result of which the sum of turnovers of chronological registers is always equal to the sum of debit or credit turnovers of systematic registers. If the water register performs both chronological and systematic recording, then such a register will be combined (synchronistic). The most typical example of such a register is "Journal-Main".

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

By appearance all accounting registers are in the form of a book, card, free sheet or machine medium.

The book is an accounting register delineated in a certain way, bound, laced and signed by the chief accountant.

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

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

The main meaning of the registry is that their presence does not allow replacing cards, and in case of loss of any of them it is always easy to determine which card is missing.

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

Contracting cards have a one-sided form, since the columns "Debit" and "Credit" are placed side by side, the presence of two parallel columns allows you to clearly see the status of the company's settlements.

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

multi-columnar cards are designed to record the facts of economic life with the allocation of their components in the columns. In particular, in cases where one fact is reflected in complex sums, i.e. fixed, for example, payment of various expenses of the enterprise.

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

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

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

Types of accounting registers in accounting

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

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

These are tables of a special form designed for accounts based on primary documents. The practice of organizing accounting is based on a combination of various accounting registers. IN federal law"About accounting" a list is given possible types accounting registers in the form of paper and computer media, the use of which in organizations is determined by the volume and specifics of the objects taken into account, the mass nature of business transactions, the method of registering and processing information, etc.

To understand the essence of accounting registers, it is customary to classify them according to certain criteria, the main of which are appearance. content and nature of records.

In appearance, accounting registers are account books, cards, free sheets, machine media.

Account books

Account books - these are tables, delimited in a certain way to register the facts of economic life (business transactions), depending on the specifics of the objects of accounting supervision, which must be numbered, laced, enclosed in a separate cover; on the back of the last page, the number of pages in the book is indicated, then the signatures of the chief accountant and the head and the seal of the organization are affixed. Books, as a rule, are used as accounting registers when the list of accounting objects in the organization is insignificant. However, for some accounting objects (for example, cash transactions), all organizations keep records of the registration of transactions in books (cash book). Generalization of the movement of all accounting objects is carried out in the General Ledger.

Cards

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

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

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

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

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

Loose sheets

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

Machine media

Machine media how accounting registers place data not on paper, but on magnetic media (magnetic tapes, magnetic disks, floppy disks, etc.). Features of machine storage media dictate the order of its location. When using machine media as accounting registers, the organization is obliged to make copies of such registers on paper (as well as primary documents), including at the request of the bodies exercising control in accordance with the law Russian Federation, courts and prosecutors.

By the nature of the records, accounting registers are divided into chronological, systematic and combined.

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

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

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

If chronological and systematic records are performed in the same register, then such a register will be called combined. Typical examples of such a register are "Journal-Main", many journals-orders. The use of combined accounting registers allows you to make Accounts more visual, while reducing the number of accounts.

Synthetic are called registers in which all operations are reflected in a generalized form in a monetary meter. Information about business transactions in these accounting registers is reflected in the context of synthetic accounts. An example of such an accounting register is the Gchavnaya ledger.

Analytical are called accounting registers in which information is reflected in separate analytical accounts, detailing the content of the records of one or another synthetic account. Entries in analytical registers should be more detailed than entries in synthetic registers: an explanatory text is provided and, if necessary, natural or labor meters are indicated along with the value ones.

At present, it is widely used complex accounting registers combining synthetic and analytical accounting, as well as chronological and systematic records. They are used, for example, in the journal-order form of accounting. The combination of synthetic and analytical accounting ensures automatic matching of totals for synthetic and analytical accounts and eliminates the need to draw up turnover sheets for data reconciliation.

For the formation of reliable and timely information about the activities of the enterprise and providing it to users, the technique of accounting registration is important. Recording business transactions in the relevant accounting registers on the basis of documents is called posting operations. These entries are made on the basis of a quote (that is, an indication of the debit and credit accounts for the business transaction).

In order to exclude the re-registration of information in the accounting register for the same document, a corresponding mark is made on the documents about posting the transaction in the form of a sign. Often, the page of the accounting register is indicated on the document, where the filed business transaction was recorded, drawn up by this document. Putting marks in the documents on the posting of transactions is also important for the subsequent verification of the correctness of the entries made.

In accounting practice, various ways account entries in accounting registers. Entries in accounting registers are simple and copy. Copying records is used in cases where it is necessary to have a print or a copy of the record.

Entries in the accounting registers can be carried out by linear-positional and chess methods.

Essence linear-positional notation is that debit and credit turnover are reflected in one line, which is especially convenient for keeping records of various kinds of calculations. The use of this method of accounting records ensures the monitoring of the timeliness of repayment of receivables and payables.

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

Chess principle entries in the accounting registers is that at one time the accounting register reflects the amount of the business transaction on the debit and credit of the corresponding accounts. With this method of registration of credentials, visibility increases and the internal content of the correspondence of accounts is revealed. This order of entry is used in the construction of many registers (journals-orders) in the journal-order form of accounting.

Cards made of thick paper or loose cardboard are not fastened together - they are stored in special boxes - file cabinets. Cards are opened for a year. Open cards are registered in a special register to ensure control over their safety. Currently, they are the most common type of registers in our country.

Free sheets (statements) differ from cards in that they are made from less dense paper and have a larger format. They are stored in special folders-registrators, which are started, as a rule, for a month or a quarter.

Recording in accounting registers carried out manually or by machine. In the first case, transactions are recorded manually with ink or a ballpoint pen (in cases where it is necessary to have several copies, by copying). Machine recording is produced using computer technology. Entries in accounting registers should be short, neat, clear, legible. After registering a business transaction in accounting register accounting registers turnover sheets or otherwise. Content of accounting registers and internal financial statements

accounting registers storage in the current archive of the organization.

Kondrakov N.P. Accounting. 2007

Babaev Yu.A.

Used to maintain accounts accounting registers. Registers can be opened to record only the debit, or only the credit of the account, or both its debit and credit, in addition, there are registers adapted to detail the entries on the account.

Babaev Yu.A. Accounting. 2005

Erofeeva V.A.

Unlike books, thick paper cards are not fastened together; they are stored in special file cabinets. Cards are opened for a year, when they are opened, they are registered in a special register to control their safety. Today, cards are the most common type of registers.

Free sheets, or statements, differ from cards in that they are made from loose paper, in addition, they have a larger format. They store free sheets (sheets) in special folders-registrators, which are started mainly for a month or a quarter.

Recording in accounting registers produced by hand or machine. Manual transactions are recorded with ink or a ballpoint pen. If you need to have several copies, write down through carbon paper.

Machine records are made using computer office equipment.

Requirement for entries in accounting registers They should be short, clear and legible. After registering a business transaction in accounting register an appropriate mark is made on the accounting entry or on the primary document itself to facilitate subsequent verification of the correct posting. At the end of the month for each page accounting registers sum up. The final records of synthetic and analytical registers must be verified by compiling turnover sheets or in another way.

It should be borne in mind that the content of accounting registers and internal financial statements is a trade secret.

After approval of the annual report accounting registers grouped, bound and deposited in the current archive of the enterprise.

Errors in accounting registers correct by the corrective method, by the method of additional postings and by the “red reversal” method.

The corrective method of correcting errors is resorted to in cases where the error does not affect the correspondence of accounts or is quickly detected and does not affect the totals of accounts. Its essence is as follows: the erroneous text (number) is crossed out and the correct text is written over the crossed out one. Strike through with a thin line so that the crossed out can be read. (The whole number is crossed out, even if the error was made in only one digit.) The correction of the error is negotiated and confirmed in the documents by the signatures of the persons who certified the document, and in accounting registers the signature of the person making the correction. A correction clause is made in the margins or at the end of the page, making the entry “corrected” and then the correct text or amount.

Correction by the method of additional postings is applied in those cases when in the accounting entry and accounting registers the correct correspondence of accounts is indicated, but the amount of the operation is reduced. To correct such an error, an additional accounting entry is made up for the difference between the correct and erroneous amounts of the operation. Example: an accountable person was given 10,000 rubles, and 5,000 rubles were written down. Then the difference between these amounts is an additional posting.

The "red storno" method is used in cases where the accounts indicate incorrect correspondence of the accounts. The essence of this method is that at first the erroneous posting is repeated in the same correspondence of accounts, but the entry is made in red ink. This wiring is also written in red ink in the appropriate accounting registers. And when calculating the totals in accounting registers amounts written in red ink are not added, but subtracted. So the wrong entry is cancelled. After that, a new posting is drawn up, but with the correct correspondence of the accounts, and is written into the registers with ordinary ink.

The “red reversal” method is also used to correct errors when the correspondence of accounts is not broken, but the amount of the transaction is increased. To correct such an error, a second reversal entry is made for the difference between the exaggerated and correct amounts of the transaction.

The "red storno" method is used not only to correct errors, but also to correct the credentials for individual accounts.

Melnikov I. Accounting. 2009

Sherstneva G.S.

Accounting registers - these are special sheets or other information carriers where business transactions are recorded.

The basis for recording a business transaction in accounting registers are verified and processed documents. Accounting registers are of great importance:

1. for the analysis of economic activity of the enterprise;
2. to use their performance in the audit;
3. for reporting.

Order of entry in accounting registers approved by the Regulations on Accounting Entries. This document establishes the following order of entries in accounting registers:

1. operations are recorded either in ink or on a typewriter;
2. records must be made clearly, clearly, without blots;
3. records are made only on the basis of documents;
4. in accounting registers operations are recorded taking into account one or two meters;
5. entries in registers can be linear or staggered.

Chess record - this record of both debited and credited accounts is used in order journals.

Linear record - this one is when both credit and debit are recorded on the same line.

Accounting registers very diverse, so they need to be classified according to various criteria:

1. in appearance;
2. by the volume of content;
3. by the nature of the records;
4. by building.

By the first sign, that is, by appearance accounting registers there are:

1. in the form of a book;
2. in the form of cards;
3. in the form of free sheets.

Cards are separate sheets of thick paper, which are laid out in a certain sequence according to a certain attribute. The feasibility of using cards in accounting is that their use makes possible the division of labor, since several people can process them at the same time. Free sheets are inconvenient because they can be lost.

Synthetic are those in which objects are reflected in a generalized form.

Analytical - these are those in which accounting is carried out specifically for each object being taken into account. By the nature of the records, the registers are divided into chronological, synthetic and combined.

Chronological accounting registers- these are registers where business transactions are reflected as they are performed. An example of such registers are registration journals (a journal of registration of check-in and account cash documents).

The systematic ones are accounting registers, in which records are made according to a certain system, taking into account the economic homogeneity of objects. An example of such accounting registers are cards, books.

Combined - these are registers in which both chronological and systematic records are made at the same time.

Sherstneva G.S. Accounting. 2008

Daraeva Yu.A.

In accordance with paragraph 19 of the Regulation on accounting and financial reporting, accounting registers are designed to systematize and accumulate information that is in primary documents accepted for accounting, to be reflected in synthetic accounting accounts, as well as in financial statements. Accounting registers are maintained in special books (journals), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on magnetic tapes, disks, floppy disks and other machine media.

Based on the Regulation on accounting and reporting, it can be argued that business transactions should be reflected in accounting registers in chronological order and grouped according to the corresponding accounting accounts.

Persons who have access to information contained in accounting registers and internal financial statements must keep commercial secrets. For the disclosure of trade secrets, they, as a rule, bear responsibility established by the legislation of the Russian Federation.

Accounting registers accounting according to the nature of registration in them of credentials are divided into:

1. chronological (designed to sequentially record operations as they are performed and perform a control function);
2. systematic (designed to classify business transactions by type of funds and the nature of business processes).

According to the amount of information taken into account, they are divided into:

1. synthetic registers (reflect and control business transactions in a generalized form by groups of funds);
2. analytical registers (reflect specific features and certain types of business transactions).

According to the external form, they are divided into:

1. books;
2. free sheets;
3. cards.

According to the construction in them, the details are divided into:

1. unilateral;
2. bilateral;
3. tabular.

Connection accounting registers necessary to automate the formation of accounting entries in the process of entering information about the operation. This relationship ensures that the business transaction changes multiple times.

Daraeva Yu.A. Theory of accounting. 2007

Kabkova E.

To record an operation on accounts means to reflect its content in accounting books, cards or summary sheets, which are accounting registers.

Registers are paper sheets specially printed in a typographical way, which are intended for the purposes of registering business transactions. Registers (in appearance) are divided into books, cards and summary sheets. Books are sheets bound together that are stitched together.

The advantage of the book is to ensure the safety of information for a sufficiently long time. The disadvantage is that only one person can work with it, i.e., there is a great possibility of various difficulties in the distribution of labor between accounting workers.

Aggregate accounting registers, used in the organization to reflect business transactions in a certain sequence and grouping by appropriate methods of records, form a form of accounting.

After registering a business transaction in accounting register an appropriate mark is made on the accounting entry or on the primary document itself to facilitate subsequent verification of the correct posting.

At the end of the month on each page accounting registers the results are summed up. The final records of synthetic and analytical registers must be verified by compiling turnover sheets or in another way.

Krasova OS. Accounting and taxation from establishment to liquidation of an organization. 2007

Forms of accounting registers (a sample of 2017 can be found in this article) are designed to systematize and summarize data from primary documentation. They are used both in order to reflect business transactions by making postings, and for the subsequent preparation of the accounting and / or financial statements of the company. Consider how the formation of accounting registers is carried out in accordance with legal requirements.

What is required to be reflected in the accounting registers

Forms of accounting registers in 2017 are compiled according to samples that each business entity of a commercial type approves independently. This position is confirmed by the Ministry of Finance in the clarifications: information No. ПЗ-10/2012 dated 04.12.12. The exception is the forms of accounting registers established by authorized state bodies. Registration requirements are given in stat. 10 of Law No. 402-FZ of December 6, 2011. So, when developing samples of accounting registers on your own, you must specify the following details:

1. Title of the document.
2. The name of the compiling enterprise.
3. The date of the compilation period or the start/end date of the register.
4. Monetary meter of the accounting object with the reduction of the type of unit of measure.
5. Systematic and/or chronological grouping.
6. Official responsible person with a full name and position, as well as a signature.

Note! The answer to the question: “who signs the accounting registers?” depends on how the forms are created. In the general case, the correctness of the maintenance is ensured by responsible employees, they also sign the forms made on paper. In the case of using documents in electronic form, an EDS is used, but such an order should be provided for in the accounting policy of the enterprise.

Analytical accounting registers - sample

Forms of accounting registers are classified into synthetic and analytical, depending on the degree of data generalization. Reflection of information in the first case is carried out on synthetic accounting accounts in total amounts (for example, the general ledger, order journals, balance sheets). And in the second case, sub-accounts of analytical accounting are used with detailed analytics by type / group of documents (for example, analytical cards and statements for inventory, bank accounts, counterparties, etc.).

Important! The list of all registers used by the organization and the persons responsible for their maintenance must be fixed in the appendix to the accounting policy to confirm the accuracy of the information. At the same time, the samples of accounting and tax accounting registers are Chief Accountant company, but approved directly by the head.

Examples of synthetic and analytical registers

Let us explain what synthetic and analytical registers are with examples. As a synthetic form, we take a balance sheet with generalized turnover for the period and account balances.

Type of synthetic register - balance sheet for the quarter.

accounting account number	Balance at the beginning of the quarter		Turnover per quarter		Balance at the end of the quarter
	Debit	Credit	Debit	Credit	Debit	Credit

For an example of an analytical register, a balance sheet is given for the account. 71 for accountable employees.

Type of analytical register - balance sheet for account. 71.

Staff	Balance at the beginning of the quarter		Turnover per quarter		Balance at the end of the quarter
	Debit	Credit	Debit	Credit	Debit	Credit

What registers are used to generate financial statements

To form a balance sheet, form-2 and other types of reporting, the company uses accounting data that is collected in registers. The main ones are order journals, where, with the help of postings, information is accumulated for the reporting period. Data is summarized at the end of the month using period-end closing and transferred to the general ledger showing account balances. Reports are directly compiled on the basis of information from the general ledger, balance sheet, order journals.

Must be checked for form and content. Checking the form involves monitoring the completeness and correctness of the documentation, as well as the correctness of filling in the details. Verification by content - the legitimacy of fixed operations, the logical relationship between individual indicators. After that, registration and grouping of data on synthetic and analytical accounts is carried out: information on business transactions performed from primary or summary documents is transferred to accounting registers.

Accounting registers are counting tables of a standardized form, formed according to the principle of economic grouping of data on the property of an enterprise and the sources of its occurrence. With the help of registers, financial and economic operations are reflected in the accounts.

Accounting registers can be classified according to 3 criteria: appointment; generalization of data; by appearance.

By appointment, accounting registers are chronological; systematic; combined(synchronistic). In chronological registers, a record of ongoing operations is carried out as operations are carried out, without the use of additional systematization (journals, registers, etc.). Systematic registers involve recording transactions on the principle of accounts. At the same time, it is necessary to ensure that the entries in the chronological and systematic registers complement each other, and the sum of the revolutions of one type of registers always coincides with the sum of the revolutions of another. If, however, both types of records are carried out in one register - chronological and systematic - then we get a combined (synchronistic) register. A classic example of a combined register is "magazine - main".

According to the generalization of the data, the registers can be divided into integrated and differentiated. Their difference lies in the following: if the consideration of the register is carried out inductively - from primary documents to reporting - then we get an integrated accounting register; if the consideration is carried out deductively - from general reporting to primary documents - then we will deal with a differentiated register.

In appearance, accounting registers can be divided on, accounting cards, free sheets or those on a digital medium.

The register in the form of a book is a document delineated in a specific way, bound, laced and signed by the chief accountant.

A card is a form, designed in the form of a table.

A free sheet is a table on the form that is subject to binding. This is a kind of "average option" between books and cards. In principle, summary sheets can be considered cards, but printed on thin paper of a much larger size than ordinary cards. And if the card is in the file cabinet, then the free sheets are stitched together and stored in folders. For cards and free sheets, it is necessary to maintain appropriate registers (lists of these documents).

The task of the registry is to control accounting documentation. Thus, the substitution of the card is excluded, and even if the card is lost, it is easy to determine which one was lost.

The cards used may have a different appearance. But the most popular are: contract accounts; inventory; multicolumnar.

Contracting accounts are characterized by a one-sided form, since the debit and credit columns are nearby. Such positioning of data makes it easy to control the financial condition of the enterprise.

Inventory cards are used when accounting for material assets. They added the column "Balance", which displays the balance of a particular type of value upon completion of a particular operation. As a result, we have 3 columns: income; consumption; remainder. Each of them is divided into 2 halves: quantity and amount. The title of the card indicates the stock limit, as a result of which it is clearly seen whether the enterprise has more specific material assets than it needs, or if a shortage of certain property appears, it will immediately become noticeable.

Multi-column accounting cards for business transactions involve the allocation of certain indicators in columns. When one transaction is fixed in complex amounts, for example, payment of expenses.

Machine media may vary in technical structure. The placement of information takes place, of course, not on paper, but on a magnetic medium. The procedure for placing accounting information will depend on the type of media.

The persons who signed the accounting report are responsible for the accuracy of the information displayed in the accounting registers.

The storage of accounting registers should be carried out in such a way that the possibility of illegal correction of data is excluded. If such corrections are required, then they must be supported by the signature of the person who made the correction, indicating the date, in accordance with Art. 10 FZ "On Accounting".

According to this law, information in the accounting register is classified as a commercial secret, and persons who have access to this information are required to keep this secret. Otherwise, liability may arise in accordance with the current legislation of the Russian Federation.

Types of accounting registers.

Let us consider in more detail the choice of the form of accounting in the context of the use of various storage media and the method of fixing credentials in them.

In order to classify and accumulate accounting information contained in primary accounting documents, and subsequently reflect it on the accounts of accounting statements, accounting registers are used.

Synthetic accounting registers- this is a type of registers where operations are displayed in a generalized form in monetary terms. All information about the transactions carried out in such registers is indicated in the synthetic accounts view. An example of such a ledger is the General Ledger.

Analytical accounting registers imply displaying information on individual analytical accounts, while detailing the records of each synthetic account. Entries in such registers will be more detailed than in synthetic ones, since the numbers are accompanied by textual explanations, and next to the price, if necessary, the natural or labor equivalent can be indicated.

IN Lately gaining more and more popularity complex accounting registers, combining the above types of registers, as well as 2 types of records - chronological and systematic. Complex registers are relevant for the journal-order accounting form. When combined different types accounting, an impeccable match of data on accounts is achieved, and the need to automatically disappear in the use of turnover sheets for reconciliation of information. The process of recording financial and business transactions from primary documents to accounting registers is called posting transactions. Such entries are made on the basis of quotations, that is, indicating the debit and credit of the transaction account.

In order to prevent duplication of registered information in the accounting register from the same document, a mark is placed on the document about the posting already made in the form of the >> icon, sometimes the page of the register where the record of this operation is entered is indicated. Indicating posting entries will be important for further verification of the correctness of the entries.

Accounting practice contains different options for the implementation of accounting records in accounting registers. According to one of the classifications, such records can be simple and copy. Copying records is carried out in cases where there is a need for a print or a copy of the record.

Also, writing to the registers can be carried out in a linear-positional and chess way.

Linear-positional method is to write debit and credit in one line. This is very convenient for accounting for all kinds of calculations, and it also becomes convenient to control the repayment of receivables and payables. Distinctive feature linear-positional method - combining synthetic and analytical accounts in accounting registers, due to which the accounting procedure becomes much simpler and more reliable.

Chess principle recording transactions in accounting registers is reduced to the simultaneous recording of the amount of business transactions on the debit and credit of the corresponding accounts. At the same time, visibility is increased and the internal content of the accounts is well highlighted. Chess notation is well suited for the formation of registers in the journal-order form of accounting.

Documentation of business transactions.

In accounting, documentation is used as primary registration and legal registration of ongoing operations. In other words, this is a way of displaying the impact of the facts of economic activity that have occurred on the state of the enterprise. At this stage, all data must be reflected truthfully and have an evidence base. The accounting document is written at the time of the transaction, but if such an action is not possible, then the accounting document must be drawn up after the transaction is completed.

You can classify accounting documents by form and by indicators, on which the operations displayed in them will depend. The main indicator of the document, which determines the essence of the operations recorded in it, is called the requisite.

Props- this is a certain information element containing a semantic load (for example, a type of material, a measuring unit, etc.). Requisites can be divided into qualitative and informative ones (also called signs and indicators, respectively). The quality details reflect the accounting object (it can be building materials, etc.); meaningful details determine the characteristics of the accounting object (grade, dimensions of building materials, etc.).

The specifics of the use of details will be determined, of course, by the form and content of the document. To make the processing of documents easier, they are grouped according to the same characteristics. The main features of the classification of documentation are: purpose; the number of operations displayed in the document; how the document is to be used; place of compilation.

By appointment, accounting documents are classified into: administrative; executive; accounting purpose; combined.

Administrative documents- type of documents, including an order, order or prescription of a certain business transaction. For example, written orders and orders of the head of the enterprise and structural divisions; power of attorney to receive financial resources for the organization; checks for a certain amount of money that must be cashed in a bank, etc. The peculiarity of administrative documents is that they are only the basis for performing a specific business transaction, but do not have confirmation of the facts of the transactions.

executive documents- serve as confirmation of the specific fact of the operation. This includes invoices for the receipt and delivery of goods; receipt orders for registration of materials to the warehouse; receipts confirming the fact of acceptance of material values, etc. Compilation of executive documents is carried out at the time of the transaction, this type of documents serves as the basis for making an account.

Accounting documents in and of themselves are of no value. They are compiled on the basis of administrative and executive documents and serve as an auxiliary tool for systematizing accounts.

This category also includes documents drawn up by an accountant in order to form and simplify accounting records and further use in the accounting process (these can be accounting statements, calculations). Such documents will be of value only for the accounting department of the enterprise. The meaning and form of accounting documents are determined by the technical means used in the work, as well as the composition and list of indicators of synthetic and analytical accounting.

Combined Documents will contain features of several previously mentioned documents. For example, signs of administrative documents - prescribing the execution of a certain business transaction, executive - confirming the fact of the operation. A cash warrant contains signs of several types of documents: administrative, executive and accounting documents. Combined documents are widely used in accounting practice.

According to the volume of recorded business transactions, accounting documents divided into primary and secondary.

Primary- the type of documents that are drawn up at the time of the financial and economic transaction. Primary documents represent the very first "link" of the accounting line of the enterprise. These documents serve as the basis for primary accounting, since it is in them that the fact of a business transaction is recorded with the help of preliminary observation and measurement. It should be noted that most of the accounting documents fall into the category of primary ones (incoming/outgoing cash orders, invoices, acts of acceptance of goods, etc.)

Summary Documents contain the facts of business transactions from several primary documents. The need for consolidated documents arose due to the need to summarize information from primary documents and obtain integrated indicators or auxiliary data on the business transaction under study and its further reflection in accounting. Typical examples of consolidated documents: cashier's reports (or cash reports), which include generalized data on incoming and outgoing cash orders, as well as additional documents; commodity reports generated on the basis of primary income/expenditure documents, etc.

Primary and consolidated documents can be drawn up on plain paper or on a machine medium. In the latter case, a paper copy of the document is also required. This requirement remains even if the document is requested by regulatory or law enforcement agencies.

By way of use distinguish between one-time and cumulative documents.

One-time- These are documents used only for a single display of business transactions. Examples: orders for the receipt / expenditure of property; requirement to ship materials from a warehouse, etc.

Cumulative- the type of documents used to repeatedly display the same type of business transactions in them over a certain period of time (week, month, quarter, decade, etc.). This includes limit and limit-fence cards issued when materials are shipped from a warehouse for the same recipient - a workshop, site; ten-day reports on the development of products, etc. Thanks to cumulative documents, you can significantly reduce the amount of documentation used.

Place where the documents were made can be classified into external and internal

External- documents drawn up outside the enterprise, that is, those that come from outside: payment requests from suppliers; judicial writ of execution; bank statements on settlement accounts, etc.

Internal- documents drawn up within the enterprise (regardless of purpose).

For accounting, only those documents that are drawn up in a unified and correct manner, in accordance with all the requirements of the current legislation, can be used.

Unified is such an accounting document that has been approved in the prescribed manner and is used to display the same type of business transactions for all economic entities. activities: credit/expenditure orders; advance accounts; payment requests, etc. The use of such documentation is mandatory for all types of enterprises, regardless of the type of activity.

Due to the unification of documents, their ordering is achieved. Along the way, the issue of document standardization should be resolved (development of forms of the same size for a specific document).

The unification of primary documentation plays an important role in improving the accounting process, since in this way standard requirements for documenting business transactions are established and approved. Unified forms of primary accounting documents can be drawn up both on paper and on a machine information carrier. Decree of the Government of the Russian Federation No. 835 “On Primary Accounting Documents” entrusts the State Statistics Committee of the Russian Federation with the functions of developing, approving and subsequently distributing unified forms of primary accounting documentation, as well as their electronic versions. If the document is drawn up on a machine medium, then for its confirmation it is required to print copies on paper, followed by signatures by authorized officials (determined by the corresponding form of the document). It is possible to confirm the legality of a document that was created, stored or transmitted using information and telecommunication devices with an electronic digital signature, in accordance with the current legislation. If the form of such a document is not in the albums of unified forms, you can prove its legal force with the help of mandatory details, the list of which is regulated by the Federal Law "On Accounting".

When fixing any business transaction, it is required to draw up a high-quality supporting document, where there will be a real description of the operation performed (terms, volumes). Responsibility for the accuracy of the data in such a document lies with the persons who signed it.

If the document is filled out manually, then the handwriting must be clear and legible. Erasures and unacceptable methods of correcting the entered data are prohibited. If it is necessary to correct an error, then the wrong character is crossed out with one line (so that the crossed out can be read), and the correct data is written on top. The correction must be confirmed by the persons who previously signed the document, indicating the date of correction and re-signing.

Certain documents - cash, banking - do not allow corrections in any way. The procedure for issuing such specific documents is regulated by the Procedure for conducting cash transactions on the territory of the Russian Federation, which was approved by the Central Bank of the country. For example, according to this Procedure, in accounting documents for receiving and issuing funds, the amount must be fixed not only in numbers, but also in capital letters, starting with the first capital letter (thus, postscripts are excluded). The same Procedure is mandatory when filling out the documentation for the shipment of materials.

In order to establish control over a number of accounting documents, stubs of checks, receipts, carbon copy statements can be filled. Such control allows you to avoid all kinds of errors or illegal transactions, to prevent unforeseen waste, theft and any abuse of official position.

In order to prevent double use of the same document, this document may be obligatorily canceled (powers of attorney, cash orders, etc.). To pay them off, you need to put an appropriate stamp or inscription: “Received”, “Paid”, etc., with the date fixed. The presence of a redemption stamp will invalidate all bank documents, as well as documents on which wages are calculated and paid.

Properly drawn up accounting documents are subject to transfer to the accounting department for further processing and entry into accounting of the transactions indicated in the documents. After that, accounting documents are sent to the archive.

Document flow- this is the process of moving accounting documents from the moment they are issued (or compiled, printed), used, processed by the accounting department, entered into accounting registers and until they are deposited in the archive.

The workflow provides for the introduction of schemes and schedules for the movement of accounting documents. The charts will contain notes indicating: a list of documents; which official is involved in the preparation of a particular document; to whom the document is then transferred; information about the processing and distribution of documents.

Immediately after entering the accounting department, accounting documents should be checked on the merits of the operation and compliance with the formalization requirements.

Verification on the merits of the operation is reduced to checking the compliance of the operation, which is indicated in the document, with the requirements of the current legislation. This type of verification is one of the most important factors in controlling the legality and expediency of the operation carried out by the accounting staff.

Checking the correctness of paperwork sets the task of finding out: whether the document corresponds to the form approved by law; whether the details specified in it are reliable; whether the errors were corrected; whether the signatures were indeed put by the indicated officials, etc. If violations are found in the indicated paragraphs, the document must be returned for further processing.

If the accounting document has passed the checks, it enters the accounting department for accounting processing. Such processing will prepare the document for entry into accounting registers. The volume of accounting processing of documents will depend on the quantity and quality of transactions specified in a particular document. For example, if they do not have a monetary meter, then a valuation or taxation will be carried out first (quantitative indicators are multiplied by the price of one unit). If it is required to systematize and collect together the data in the documents, they are grouped according to the economic essence of the indicated financial and economic operations, using grouping and accumulative statements.

Then comes the next stage of accounting processing of accounting documents - account assignment (or markup), during which the corresponding accounts are indicated for which operations were carried out that caused the issuance of these documents.

Modern specialized software makes it possible to create a certain system of electronic trade. At the same time, the placement is carried out not in files and directories, but in electronic folders, cabinets, on shelves and sections (as well as ordinary documents). And in order to find the right document, a special search engine is used, in which the key points can be: the date of creation of the document; certain phrases; name of the organization and some other parameters.

After use, the documents are subject to archiving. And the documents stored in the archive can act as confirmation during audits, audits; as evidence in deciding contentious issues in a court; in the form of references. Therefore, the storage of documents should be carried out in such a way as to ensure reliable preservation along with high level finding speed.

After complete processing by the accounting department, the documents are stored in the accounting archive, and then moved to the enterprise archive. Before being archived, documents are grouped into folders according to the chronology of appearance and by type of operation. The fact of transferring the document to the archive of the enterprise is recorded in the archive book.

The period of storage of accounting documents in the archive of the enterprise is determined by the Federal Archival Service, and is such a period of at least 5 years. For certain types of documents, certain periods are established: personal accounts of employees of the enterprise must be kept for 75 years; power of attorney to receive money or other valuable property - 3 years, etc.

At the end of the storage period, especially important documents should be transferred to the State (at the location of the enterprise), and the rest of the types should be destroyed. In the case of the transfer of certain documents to the State Archives, an appropriate entry is made in the archive book and a link to the document confirming the transfer.

Withdrawal of primary documents from the enterprise can: investigation, inquiry, prosecutor's office, court, tax inspection on the orders of these bodies and in accordance with the current Code of Criminal Procedure of the Russian Federation. When accounting documents are withdrawn, a protocol is drawn up, a copy of the protocol is entitled to be received by the director and chief accountant of the enterprise. Also, these officials (or other authorized persons) can make a photocopy of the seized documents in the presence of representatives of the bodies making the seizure. The copies are stamped with the date and reason for the withdrawal.

If the accounting document illegally disappears or is destroyed, the director of the enterprise appoints a commission to investigate this fact. If necessary, representatives of law enforcement agencies, security officers or the Ministry of Emergency Situations may be invited (which is stipulated in a specific order). Based on the results of the audit, the commission draws up an act approved by the director of the enterprise.

1. Accounting registers are designed to systematize and accumulate

information contained in primary documents accepted for accounting, to reflect

on accounts and financial statements.

Accounting registers are maintained in special books (journals),

on separate sheets and cards, in the form of machinograms obtained when using

computer technology, as well as on magnetic tapes, disks, floppy disks and other

machine media.

2. Business transactions should be reflected in accounting registers.

accounting in chronological order and grouped according to the relevant

accounting accounts.

The correctness of the reflection of business transactions in the accounting registers

records are provided by the persons who compiled and signed them.

3. When storing accounting registers, it must be ensured

their protection from unauthorized corrections. Correction of an error in the register

accounting must be substantiated and confirmed by the signature of the person

who made the correction, indicating the date of correction.

reporting is a trade secret.

Persons who have gained access to information contained in accounting registers

accounting and in internal financial statements, are required to keep commercial

secret. For its disclosure, they are liable under the law.

Russian Federation.

Commentary on article 10

for reflection in accounting, is accumulated and systematized in accounting

registers.

In the context of accounting automation, the resulting information

can be formed in the form of output documents on machine-readable media.

Accounting register - these are tables of a certain form, built

in accordance with the economic grouping of data on assets and sources

its education and employees to reflect business transactions on accounts

accounting. Accounting registers are maintained in the form of cards, separate

sheets, sheets, magazines, books, typescripts.

Forms of accounting registers, the order of entries in them, processing and use

defined by instructions on the journal-order form of accounting, instructions

on accounting in institutions and organizations that are on the state

When maintaining accounting registers, entries should be made carefully, and

when correcting detected errors, incorrect amounts are crossed out with a thin

line, so that you can read the crossed out. Must do

correction clause.

2. Registers are divided into chronological and systematic. First

records of business transactions are made in chronological order as

their commission, and in systematic registers records of business transactions

grouped according to certain criteria.

3. In the text and digital data of primary documents and accounting registers

erasures and unspecified corrections are not allowed.

Errors in primary documents created manually (with the exception of cash

and banking), are corrected as follows: the wrong

text or amounts and are inscribed above the strikethrough corrected text or amounts.

Strikethrough is done with one line so that you can read the corrected one.

The correction of an error in the primary document must be indicated by the inscription

"corrected", confirmed by the signature of the persons who signed the document, and also affixed

correction date.

Corrections are not allowed in incoming and outgoing cash orders.

4. In accordance with Article 139 of the Civil Code of the Russian Federation, information is

official or commercial secret in the case when the information has a valid

or potential commercial value due to its unknown to third parties,

there is no free access to it on a legal basis and the owner of the information

takes steps to protect its confidentiality. Information that cannot

be an official or commercial secret, are determined by law and other

legal acts.

Information constituting an official or commercial secret is protected

in the ways provided for by the Civil Code of the Russian Federation and other

laws.

Persons who illegally obtained information that constitutes

official or commercial secret, are obliged to compensate for the losses caused. Such

the same obligation is imposed on employees who disclose official or commercial

secrecy contrary to the employment contract, including the contract, and to contractors,

who did so contrary to a civil law contract.

In accordance with the Decree of the Government of the RSFSR "On the list of information,

which cannot constitute a trade secret "of December 5, 1991 N 35

these include:

founding documents (decision on the establishment of an enterprise or an agreement of founders)

documents giving the right to engage in entrepreneurial activity

(registration certificates, licenses, patents);

information on the established forms of reporting on financial and economic

activities and other information necessary to verify the correctness of the calculation

and payment of taxes and other obligatory payments to the state budget

solvency documents;

information on the number, composition of employees, their wages and conditions

labor, as well as the availability of vacancies;

documents on payment of taxes and obligatory payments;

In accordance with the Law, all internal accounting reports are

trade secret, and external reporting does not constitute a commercial

secret. However, in accordance with the letter of the State Tax Service of the Russian Federation dated August 30, 1994 N VG-6-18 / 322,

Department of the Tax Police of the Russian Federation dated August 29, 1994 N VYa-1375 "On the procedure

providing information at the request of law enforcement agencies" providing

information by the tax authorities, law enforcement and judicial authorities are allowed

provide only on the basis of written motivated requests (requirements),

drawn up on official forms signed by the heads of the bodies of inquiry,

investigators, prosecutors, their deputies and judges; for inquiries regarding

information constituting a commercial secret of economic entities, the secret of deposits

individuals, to provide information only on the initiated criminal

case or materials check, conducted in accordance with Art. 109 Code of Criminal Procedure of the RSFSR