Any transactions performed by the company must be confirmed by the primary. It is from it that all the data necessary for accounting are extracted. They are registered and distributed in various accounts. For accounting, they are recorded in accounting registers. The latter are divided into many varieties. They are classified according to different criteria.
Classification
Accounting registers- These are tables compiled in a special form. They are needed to record the actions of the organization (calculations, receipts, etc.) on the accounting accounts. They are divided into types according to the following characteristics:
- By appointment. On this basis, tables are divided into three types. Information is entered into chronological tables as they arise, but they are not systematized. Information is entered into systematic registers on the basis of the accounts in which it is placed. The data from these two tables are linked. There are also forms in which generalized and systematic recording is performed. They will be combined. For example, "Journal-Main" is considered such a table.
- Working with information. On this basis, the tables are divided into integrated and differentiated. On the first one, the data is integrated, and on the second one, it is separated.
- By the look. The form of the tables can be completely different. For example, these are cards, books. The first are forms in the form of a table, the second are a bound document with lacing. A free sheet is a table placed on a form. It's a cross between a card and a book. Each of the forms is subject to special storage. For example, cards are placed in file cabinets, and free sheets are placed in folders. For these forms it is necessary to have registries. They are needed to prevent theft and substitution. If the document is lost, it is easy to restore it based on the registry data.
- By content. There are synthetic and analytical tables. In the first variant, information is recorded in a generalized form in monetary terms. The data is entered on the basis of synthetic accounts. The general ledger is the General Ledger. In analytical registers, data is recorded on accounts with the corresponding name. That is, detailed information is displayed. Most companies use complex forms that combine two types of accounting (general and detailed).
Let us consider in more detail the classification of tables depending on their type:
- Contractors. These cards are one sided. On one side are the columns "Credit" and "Debit". This arrangement of information allows you to quickly compare data, analyze the status of various operations.
- Inventory. Such cards are needed to account for the values that are in the enterprise. They have these columns: income, expenditure and balance. They are divided into columns. The document contains a reserve standard that allows you to determine the discrepancy between the actual amount of funds that the company has and the required amount.
- Multicolumnar. Needed to account for transactions performed in the company.
Important! All information posted in the registers must be reliable. The person who prepared and signed the documents is responsible for the accuracy of the information.
Unlawful adjustments may not be made to the registers. The system must be protected from unauthorized patches. If a previously introduced error needs to be corrected, a special procedure is initiated. It is necessary to justify the adjustment, as well as certify it with a signature. The date the corrections were made should also be stated. The relevant rules are stipulated in Article 10 of the Federal Law No. 402 of December 6, 2011 “On Accounting”. The same Federal Law states that information from registers is recognized as a trade secret. If any persons disclose the data in question, liability is imposed for this.
Types of accounting registers in accounting
There are various forms of registers. Each of them has its own characteristics. The list of forms is in the Federal Law No. 402 of December 6, 2011. It can be carriers of different categories. Consider the types of tables classified based on their type:
- Books. These are tables divided into columns. Documents are numbered and laced. They are placed in a binder. On the final sheet, the number of pages in the book is written. On the same sheet, the chief accountant and the head put their signatures. The stamp of the institution is affixed. Books become relevant when there are few accounting objects. The cash book records all the activities carried out by the company. The General Ledger summarizes the movement of all accounting items.
- Cards. These are papers presented in the form of a table. They differ in a number of advantages. They are just sorted. They are visual and easy to use. Exist different types cards. Contract documents are one-sided. They are needed to account for transactions with legal entities and individuals. Inventory forms are needed to account for values. In this form there is a column "Remainder". Multi-column forms are needed to account for expenses for the release of goods, the performance of work. Cards are placed in boxes specially organized for this purpose. The set of considered documents is called a file cabinet. Tables are placed in the card index in accordance with their numbers or other features: alphabetical designation, account numbers.
- Free sheets. In appearance, they are similar to cards. These are the forms in which the table is located. However, more information can be included in these documents. Free sheets, for example, are statements. The main function of such documents is the generalization of homogeneous information. For example, information on depreciation of funds can be summarized in papers.
- Machine media. All information is placed on a magnetic carrier. For example, it can be magnetic tapes, disks, floppy disks. If the information is located on a machine medium, it is imperative to create paper copies of documents.
As a rule, the company uses various forms of accounting registers.
Methods for reflecting information in registers
Information in registers can be reflected in various ways. The chosen method will be called the registration technique. If information is entered into the table based on documentation, this will be referred to as a posting transaction.
Recording can be done by these methods:
- Linear-positional principle. In this option, the debit and credit turnovers form a single line. This is a convenient method for keeping records of calculations. It makes it easier to track the status of all types of debt. Such a record allows you to combine data from detailed and generalized accounting.
- Chess principle. The amount of the action performed is fixed in one go both for debit and credit. This method is visual. The entries are detailed, as they reveal the composition of the correspondence. The chess principle is relevant in the formation of many registers, including order journals.
Recording methods are determined depending on the needs of the company, the characteristics of the information being entered.
In order to obtain the necessary indicators of the financial and economic activities of the enterprise, it is necessary to group and generalize the data contained in the primary documents in a certain way. This procedure is carried out using accounting registers.
accounting register- this is a way of registering, organizing and displaying accounting information on tangible media.
Registers accounting are designed to systematize and accumulate data contained in primary documents accepted for accounting, and reflect accounting information on accounting accounts and in financial statements.
Traditionally, accounting registers were represented by paper tangible media, made in the form of tables. Under the conditions of using personal computers, the concept of an accounting register has been significantly expanded. Part of the information necessary for management is issued in in electronic format as videograms. In this regard, a clear distinction is required between the concepts of "accounting register" and "material carrier" of accounting information.
Under the conditions of computer processing of accounting data, several accounting registers can be obtained (printed) on the basis of the same material carrier (usually magnetic).
Fixing information about business transactions in accounting registers is called accounting registration. Accounting registration is an important and responsible area accounting work. The quality of accounting depends on the correctness of the entries in the accounting data registers contained in the primary documents. In the conditions of accounting automation, accounting registration is carried out automatically.
Accounting registers are classified according to the following main features:
1) in appearance;
2) by appointment;
3) according to the degree of generalization or volume of content;
4) according to the form of construction.
1. Appearance distinguish between accounting books, cards, free sheets, machinograms, videograms.
Account books are tables firmly fastened together with special graphing. All pages in the ledger must be numbered, and in some ( cash book) are laced and sealed. On the last page of the book, signed by the head of the enterprise and the chief accountant, the number of numbered pages is indicated and a seal is put. The advantage of books is that it is impossible to replace individual pages. The disadvantage is low mobility, only one person can work with books. It is impossible to group the data in the required section and apply at least partial automation of accounting work.
Cards- these are separate sheets of thick paper with a special engraving. They come in standard sizes for easy storage in filing cabinets. The advantage of check-cards lies in their great mobility in terms of grouping data and accounting work. You can apply partial automation of accounting. The disadvantage is that cards can be replaced.
Loose sheets are separate sheets of non-thick paper with a special engraving. Their difference from cards is in their large size and storage methods. They are stored in folders. The use of free sheets is promising, since they can be filled in and processed using personal computers.
Machinograms and videograms- these are special registers obtained as a result of computer processing of accounting information. The information contained in them is grouped according to certain criteria, subdivided into totals of different degrees: private, intermediate, general and summary. Machinograms are received on paper in the form of printed tables, and accounting information is displayed on the monitor screen by means of videograms, i.e. the latter are its light reflection.
At present, due to the widespread introduction of personal computers into accounting practice, there is a great similarity between machine diagrams and free sheets. The main difference may be that the accounting registration on free sheets, as a rule, is done manually, and in machine programs - automatically.
2. By appointment accounting registers are divided into:
a) chronological;
b) systematic;
c) combined.
Chronological- these are registers in which records are made in a calendar (chronological) sequence in order to control the incoming primary documents and identify the total amount of business transactions. An example is a registration journal or register of documents. Registration logs can be kept both on paper and magnetic media, in the latter case information is displayed in the form of videograms on the monitor.
Systematic registers are intended for records of economic transactions that are homogeneous in terms of economic content, as a rule, according to accounting accounts. An example of a systematic entry register is the General Ledger.
Chronological and systematic registers are maintained in parallel and their results are periodically compared with each other.
Combined are characterized by a combination of both chronological and systematic records. They appeared as a result of accounting rationalization. An example of a combined ledger is order journals.
3.By degree of generalization (volume of content) accounting registers are classified:
a) synthetic
b) analytical;
c) combined.
IN synthetic registers, all entries are kept in a generalized form, as a rule, in sum terms. An example is the General Ledger.
IN analytical registers records are kept in more detail. They indicate summary operations. Entries in the registers of analytical accounting are kept in natural meters and in monetary terms.
Analytical registers, in turn, are subdivided:
a) on contract accounts;
b) for quantitative-sum;
c) on polygraphs.
Contractors are intended for separate accounting debit and credit transactions. These are, as a rule, books where personal accounts are opened for settlements with counterparties, entries are made in monetary terms.
Quantitative-sum registers are designed for keeping records and records by quantity and amount. These registers are used for entries in the accounts of materials, finished products, goods, etc.
Multigraph registers are designed to account for individual elements or articles, which are understood as certain types expenses. These are registers for accounting for production costs and distribution costs.
IN combined registers combined synthetic and analytical accounting. Order journals are an example.
4.According to the form of construction, registers are divided into:
a) one-sided;
b) on bilateral;
c) on tabular;
d) on chess.
Unilateral registers on one side have columns reflecting the debit (income) of the account and credit (expense). As an example, there may be registers designed to account for material values.
bilateral registers differ from one-sided in that the debit part is on one (left) side of the expanded sheet, and the credit part is on the other (right). In bilateral registers, both parts have the same form and the same indicators.
Schematically, the form of a one-way register looks like this:
Bilateral register form
| Debit | Credit | ||||||
| date | Document No. | Sum | date | Document No. | Reason (content of operation) | Sum | |
Tabular or the multigraph form of the accounting register is characterized by the fact that additional columns for decoding are given for debit or credit.
Table register form
| date | Document Number | Reason (content of operation) | Debit | Credit | Incl. debit account | |||
Chess the form of accounting registers is designed to combine debit and credit entries by using a special graphing vertically and horizontally. It makes it possible to reduce the number of records and combine analytical accounting with synthetic accounting. According to the chess form, some magazines-warrants are built.
Chess register form
The general classification scheme for accounting registers is shown in Figure 2.
We talked about registers of synthetic and analytical accounting in. In this material, we present a list of accounting registers of accounting.
Accounting registers
Recall that accounting registers are a type intended for registration, systematization and accumulation of information contained in primary documents adopted for accounting (Article 10 of the Federal Law of December 6, 2011 No. 402-FZ). Accounting registers are not only the basis for a consolidated reflection of information on accounting accounts. Accounting registers in accounting are used to prepare financial statements.
According to their purpose, accounting registers are divided into chronological and systematic registers, and according to the degree of generalization of information into synthetic registers and analytical accounting registers. For example, unlike chronological, systematic accounting registers are designed to summarize information about accounting objects for certain period, presenting summary data on turnovers and balances in the context of synthetic accounts.
We will show what accounting registers are with an example. One of the most common registers synthetic accounting widely used by accountants in compiling balance sheet, is the balance sheet. In this register for a certain period for each synthetic account provides information on the balance at the beginning of the period, turnover for the period and the balance at the end of the period. Naturally, information on the balance and turnover is presented separately for the debit and credit of the respective accounts:
| Check | Balance at the beginning of the period | Period transactions | balance at the end of period | |||
|---|---|---|---|---|---|---|
| Debit | Credit | Debit | Credit | Debit | Credit | |
| 01 | ||||||
| … | ||||||
| 99 | ||||||
| Total | ||||||
Composition of accounting registers
Accounting legislation gives organizations the right to independently develop forms and types of accounting registers (part 5 of article 10 of Federal Law No. 402-FZ of 06.12.2011).
Issues of maintaining accounting registers are also left to the discretion of the organization. So, accounting registers can be kept on paper or in the form electronic document signed with an electronic signature (Part 6, Article 10 of the Federal Law of December 6, 2011 No. 402-FZ). The organization makes its own choice.
The list of accounting registers for is a mandatory section. Types of accounting registers for accounting, along with statements, can be applied, in particular, the following (Letter of the Ministry of Finance of the USSR dated 08.03.1960 No. 63, Order of the Ministry of Finance of the Russian Federation dated 10.31.2000 No. 94n):
| Name of accounting register | Creditable accounting account |
|---|---|
| 50 Cashier | |
| 51 "Settlement accounts" | |
| 55 "Special bank accounts" | |
| 66 "Calculations for short-term loans and loans"; 67 "Calculations for long-term loans and loans" |
|
| 60 "Settlements with suppliers and contractors" | |
| 71 "Settlements with accountable persons" | |
| 60 "Settlements with suppliers and contractors", sub-account "Advances issued"; 62 “Settlements with buyers and customers”, sub-account “Advances received”; 68 "Calculations on taxes and fees"; 76 "Settlements with different debtors and creditors"; 79 "Intra-economic settlements" |
|
| 20 "Main production"; 21 "Semi-finished products of own production"; 23 "Auxiliary production"; 25 "General production costs"; 26 "General business expenses"; 29 "Service industries and farms"; 69 "Calculations for social insurance and security”; 70 "Settlements with personnel for wages"; 94 "Shortages and losses from damage to valuables"; 96 "Reserves for future expenses"; 97 "Deferred expenses" |
|
| 40 “Output of products (works, services); 41 "Goods"; 43 " Finished products»; 45 "Goods shipped"; 46 "Completed stages of work in progress"; 62 "Settlements with buyers and customers"; 90 "Sales" |
|
| 86 " Special-purpose financing» | |
| 01 "Fixed assets"; 02 "Depreciation of fixed assets"; 80 " Authorized capital» |
|
| 84 " retained earnings (uncovered loss)»; 98 "Deferred income"; 99 "Profit and Loss" |
|
| 07 "Equipment for installation"; 08 "Investments in non-current assets" |
When conducting accounting in specialized accounting programs V accounting policy it may be envisaged that accounting registers are maintained in the form of special forms in electronic form and on paper, based on the registers provided for by the program. Such registers, generated in paper form or on a computer (with an electronic signature), may be the General Ledger, balance sheet.
Accounting registers are used to systematize and accumulate accounting information contained in primary accounting documents accepted for accounting and to reflect it on accounting accounts.
Accounting registers 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 clarify the essence of accounting registers, it is customary to classify them according to certain criteria, the main of which are the appearance, content and nature of the records.
In appearance, accounting registers are account books, cards, free sheets, machine media.
Accounting books 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 items (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 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. Appearance cards can be different, but the most common are three types: contract, inventory, multi-column.
Contract cards have a one-sided form, as the debit and credit columns are placed side by side. Such cards are used to record settlements with legal 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 are used for accounting 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), on the receipt and expenditure of this type of value. These cards must have 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 a card file. 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.
Free sheets, like cards, 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 carriers, as 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 divided into chronological, systematic and combined.
Accounting registers are called chronological, in which information about business transactions is recorded in the 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 accounting registers are called, 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 stock (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.
If chronological and systematic records are performed in one 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.
Registers are called synthetic, 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 ledger is the General Ledger.
Analytical registers 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.
Currently, complex accounting registers are widely used, 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 verification.
To generate reliable and timely information about the activities of the enterprise and provide it to users importance has a registration technique. Recording business transactions in the relevant accounting registers on the basis of documents is called posting transactions. 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 re-registration of information in the accounting register for the same document, a corresponding mark is made on the documents about posting the operation 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 accounting registers can be carried out in a linear-positional and chess way.
The essence of a linear-positional record is that debit and credit turnovers 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.
The chess principle of recording in accounting registers is that at one time the accounting register reflects the amount of a 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 (magazines-orders) in the journal-order form of accounting.
To begin with, let's look at the accounting registers and compare it with the accounting law No. 402-FZ. Any business transaction must be registered using the double entry principle (using accounting entry). Primary documents serve as the basis for registering a business transaction. The information that is accumulated in the accounting accounts must be reflected in the accounting registers.
Accounting registers are tables that group accounting information about the property and obligations of the organization. It may be displayed chronologically or in some other systematic order.
The main thing is not to confuse accounting registers with the objects of the 1C:Enterprise 8 platform - registers of accounting, accumulation, information, calculations. Platform objects are used by programmers to implement algorithms. And accounting registers are reporting form accounting, which contains information about economic activity organizations.
in exist different kinds accounting registers. Some of them are shown in the figure. Also, each organization can develop its own accounting registers. If accounting registers are developed independently, they must be approved by the head.
So, in accounting registers, information about business transactions is grouped in a certain way based on the principle of double entry. Then, based on the register data, reports are generated that can be submitted to the regulatory authority. The supervisory authority may request any explanations on the reporting, and the organization, in turn, must provide accounting registers for the requested information. Accounting registers can be stored in paper form and in electronic form. If accounting registers are stored in electronic form, they must be signed with an electronic digital signature. If it is necessary to provide such accounting registers to the supervisory authority, then paper copies of these electronic registers should also be attached.
Law No. 402-FZ establishes required details accounting registers (Part 4, Article 10):
● the name of the register, for example, Turnover balance sheet or "Account Analysis"
● the name of the economic entity that compiled the register, for example, the name of the organization
● date of beginning and end of maintaining the register and (or) the period for which the register was compiled
● chronological or systematic grouping of accounting objects (for example, information can be presented by accounting accounts)
● the value of the monetary measurement of accounting objects, indicating the unit of measurement
● titles of the persons responsible for maintaining the register
● signatures of persons responsible for maintaining the register, indicating their surnames and initials, or other details necessary to identify these persons.
In the accounting register, corrections can only be made by persons responsible for maintaining these registers. If a correction is made, the date of the correction and the signature and initials of the responsible person must be indicated.
We have clearly considered the "manual" method of accounting. Implemented an automated method of accounting. The task of the user is to correctly enter source documents, and accounting registers will be generated automatically. And on the basis of the data of accounting registers, reporting will be generated. When using an automated accounting method, it does not matter in what sequence the accounting registers are filled.