Accounting registers are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. Registers accounting are intended for systematization and accumulation of information contained in primary accounting documents accepted for accounting, for reflection in accounting accounts and in financial statements.
Accounting registers can be kept in special books (magazines), on separate sheets and cards, in the form of machine diagrams obtained using computer technology, as well as on computer storage media. When maintaining accounting registers on computer media, it must be possible to output them to paper media.
Forms of accounting registers are developed and recommended by the Ministry of Finance Russian Federation, bodies granted by federal laws the right to regulate accounting, or federal authorities executive power, organizations, subject to their compliance with the general methodological principles of accounting.
Business transactions must be reflected in accounting registers in chronological order and grouped according to the appropriate accounting accounts. Correct reflection business transactions in the accounting registers are provided 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 justified and confirmed by the signature of the person who made the correction, indicating the date of the correction.
Persons who have access to information contained in accounting registers and internal accounting reports are required to maintain commercial and state secrets. For its disclosure they bear responsibility established by the legislation of the Russian Federation.
Synthetic accounting is carried out in so-called synthetic registers, and analytical accounting is carried out in analytical registers. Records on synthetic accounts, as a rule, are kept in journals-orders and the General Ledger or in machinograms-statements replacing them, and for analytical accounts - in books, machinegrams-statements or on cards. When conducting analytical accounting on cards, each newly opened card is registered in a special register of cards, which makes it possible to monitor their safety.
Accounting Forms
The form of accounting is a set of accounting registers (Accounting registers are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. Accounting registers are designed to systematize and accumulate information contained in primary accounting documents accepted for accounting , for reflection on accounting accounts and in financial statements) to reflect business transactions in a certain sequence and grouping using appropriate recording techniques. Forms of accounting are continuously developing from the simplest accounting books with a memorial order to modern rationally constructed registers of automated systems.
1. MEMORIAL ORDER FORM OF RECORDING:
The memorial order form of accounting is used at enterprises in several variants, depending on the characteristics of the industry and the type of enterprise. It combines book and card development and grouping accounting registers.
Synthetic accounting is kept in books or multigraph statements. Books, statements, and cards are used for analytical accounting.
For each business transaction (or group of transactions combined in a consolidated document), a memorial order is drawn up. The main content of the memorial order is accounting entry(account correspondence), date of its preparation and amount. A memorial order can be drawn up in the form separate document, and sometimes a place for a memorial order is provided in advance in printed document forms ( cash orders, payment requests, orders, etc.), or a corresponding stamp is made on the documents. Most transactions during the month are grouped in auxiliary accumulative statements. Then, memorial orders are drawn up once a month based on these statements, for example, according to summary statements of accrual and distribution wages, for consolidated accounting of production costs, etc. Compiled memorial orders are recorded in chronological order in the registration journal, and they are assigned serial numbers. After information about business transactions is reflected in the registration journal, the data on memorial orders is recorded in the General Ledger (the left side is business transactions for debit; the right side is for credit) or a multigraph statement that replaces it. The results of the debit and credit of the General Ledger accounts are recorded in the turnover sheet. With the memorial-order form of accounting, the balance sheet of the enterprise is compiled on the basis of the turnover sheet for synthetic accounts.
Disadvantages of the memorial-order form of accounting:
When maintaining it, it is necessary to draw up a large number of memorial orders; repeatedly record the same data in different accounting registers; separate maintenance of synthetic and analytical accounting registers (analytical accounting lags behind synthetic accounting).
2. JOURNAL-ORDER FORM OF ACCOUNTING:
The enterprise independently adapts the journal order form to specific business conditions and accounting policies. This form of accounting is recommended for organizing financial accounting economic activity enterprises of all sectors of the national economy and types of activities (except banks and budgetary organizations). Depending on the volume of information reflected in the accounting (which is determined by the size of the enterprise and the volume of its economic activities, as well as the goals internal management and the frequency of presentation of current accounting reports), order journals can be opened for a month or a quarter.
The journal-order form of accounting is based on the principles of data accumulation and systematization primary documents in accounting registers, allowing for synthetic and analytical accounting of funds, sources and business transactions in all sections of accounting. This eliminates the need for memorial orders. Chronological and systematic recording of business transactions is carried out simultaneously as a single workflow. There is no log of chronological registration of business transactions. Analytical and synthetic accounting is carried out, as a rule, in unified system records, using two types of accounting registers: order journals and auxiliary statements. As an exception, for some types of accounts for which there is a significant number of personal accounts, analytical accounting cards can be created and, based on their data, turnover sheets can be compiled at the end of the month. In addition, there are inventory cards or books of accounting for fixed assets, cards or sheets for recording production costs for calculated objects, as well as grade balance sheets for accounting for materials, grade (balance or turnover) sheets for accounting for finished products.
The construction of order journals and auxiliary statements is based on the credit attribute of registering business transactions: the data of primary documents is recorded only on the credit of the corresponding accounts, while simultaneously reflecting the turnover on the debit of the corresponding accounts. (As an exception, cash transactions, settlement and foreign currency accounts in the bank are registered in the journal-order for the loan, and in the statement - according to the debit of the accounts intended to record these transactions. This is necessary for control, as well as in order not to separate cash and bank documents entries in various order journals).
The total data of journal orders at the end of the month is transferred to the General Ledger. Based on the General Ledger data, a balance sheet is compiled. In cases where accounting balances need to be shown in the balance sheet for several items, the entry is made on the basis of accounting registers.
The general ledger is opened for a year and serves to summarize data from order journals, mutual verification of the correctness of entries made for individual accounts and to compile a balance sheet. balance sheet. It records the balance at the beginning of the month (year), turnover in the debit and credit of accounts and the balance at the end of the month (year) for each synthetic account(in accordance with the current Chart of Accounts). In the General Ledger, data on current turnover of property (funds) is recorded only according to synthetic accounts. The credit turnover of each synthetic account is reflected in one entry, and the debit turnover is reflected in correspondence with the accounts being credited. Verification of the correctness of entries made in the General Ledger is carried out by calculating the amounts of turnover and balances for all accounting accounts.
The amounts of debit and credit turnovers, as well as the amounts of debit and credit balances must be equal, respectively.
Accounting cash transactions:
To record cash transactions reflected in account 50 “Cash,” order journal No. 1 and statement No. 1 are intended for it. These accounting registers reflect the receipt of money in the cash register of the enterprise and its expenditure according to intended purpose according to the attached primary documents. At the same time, the order journal records the turnover on the credit of the "Cash" account in the context of corresponding debited accounts, and in the statement - on the debit of this account in correspondence with the credited accounts. Entries in the order journal and statements are made as a result of the day based on the cashiers' reports, confirmed by the primary documents attached to them. With a small amount cash documents It is allowed to record transactions in accounting registers once every 3-5 days or even less often according to one or more cashier reports. In this case, the “Date” column indicates the first and last numbers for which entries are made (for example, 1 - 3,1 - 5, etc.).
1. Data contained in primary accounting documents are subject to timely registration and accumulation in accounting registers.
2. Omissions or withdrawals are not allowed when registering accounting objects in accounting registers, registration of imaginary and feigned accounting objects in accounting registers. For the purposes of this Federal Law an imaginary object of accounting is understood as a non-existent object reflected in accounting only for appearance (including unrealized expenses, non-existent obligations, facts of economic life that did not take place); a pretend object of accounting is understood as an object reflected in accounting instead of another object with the purpose of covering it up (including sham transactions). Reserves, funds, provided for by law Russian Federation, and the costs of their creation.
3. Accounting is carried out using double entry on accounting accounts, unless otherwise specified federal standards. It is not allowed to maintain accounting accounts outside the accounting registers used by the economic entity.
(see text in the previous edition)
4. Mandatory details accounting register are:
1) name of the register;
2) the name of the economic entity that compiled the register;
3) the start and end date of maintaining the register and (or) the period for which the register was compiled;
4) chronological and (or) systematic grouping of accounting objects;
5) the monetary measurement of accounting objects indicating the unit of measurement;
6) names of positions of persons responsible for maintaining the register;
7) signatures of the persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.
5. Forms of accounting registers are approved by the head of the economic entity upon submission official responsible for maintaining accounting records. Forms of accounting registers for organizations public sector are established in accordance with the budget legislation of the Russian Federation.
6. The accounting register is compiled on on paper and (or) in the form electronic document signed with an electronic signature.
7. If the legislation of the Russian Federation or an agreement provides for the submission of the accounting register to another person or to a government body on paper, economic entity obliged at the request of another person or government agency make, at your own expense, paper copies of the accounting register compiled in the form of an electronic document.
8. Corrections in the accounting register that are not authorized by the persons responsible for maintaining the specified register are not allowed. A correction in the accounting register must contain the date of the correction, as well as the signatures of the persons responsible for maintaining this register, indicating their surnames and initials or other details necessary to identify these persons.
9. If, in accordance with the legislation of the Russian Federation, accounting registers are seized, including in the form of an electronic document, copies of the seized registers, made in the manner established by the legislation of the Russian Federation, are included in the accounting documents.
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 accounting accounts.
All available registers can be divided according to three criteria: purpose, data summarization, appearance.
By purpose
Chronological - registers in which the recording of facts of economic life is carried out as they arise without other systematization ( log books, registers, etc.).
Systematic - registers in which recording is performed 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 the turnover of the chronological registers is always equal to the sum of the debit or credit turnover of the systematic registers.
Combined (synchronistic) - registers in which both chronological and systematic recording are performed.
By summarizing the data
Integrated
Differentiated
Each register can be considered inductively - from the particular to the general, i.e. from primary documents to reporting, and/or deductively - from general to specific, i.e. from reporting to primary documents. In the first case, data integration takes place, in the second - their differentiation.
By appearance
A book is an accounting register laid out in a certain way, bound, laced and signed by the chief accountant.
Card - a form printed in the form of a table.
Free sheet - the same cards, but printed on thin paper, their size is larger than the size of the cards. If cards are stored in file cabinets, then free sheets are stored and bound in folders. Free sheets are a compromise between books and flashcards
For cards and free sheets, it is necessary to maintain registers (lists of open cards and free sheets). The main point of the registry is that their presence does not allow cards to be replaced, and if any of them are lost, it is always easy to determine which card is missing.
The three most common types are: contract, inventory and multi-column.
Contract accounts - have a one-sided form, since the “Debit” and “Credit” columns are placed side by side, the presence of two parallel columns allows you to clearly see the state of the enterprise’s payments.
Inventory - for accounting material assets. Each account contains three columns: income, expense and balance. Each column is divided into two columns: quantity, amount.
Multi-column - designed to record the facts of economic life, highlighting their components in columns, for example, payment of various expenses of the enterprise.
Computer 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 correct reflection of business transactions in 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 justified 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”.
16. Accounting forms.
Accounting form - processing process accounting information with different combinations of analytical and synthetic accounting, their relationship and the sequence of recording in them.
Difference between BU forms:
Set of accounting registers
Accounting register interaction system
Combining accounting forms:
Confirmation of business transactions with primary accounting documents
Reflected using the double entry method in accounting accounts in accordance with the chart of accounts.
The choice of accounting form must be fixed in the order on the accounting policy of the enterprise.
The following forms of accounting are distinguished:
- Magazine-home
This form is used in enterprises with a small number of employees and with a small number of operations. The book can be maintained by one accountant.
Accounting scheme according to form Magazine-main:
- Memorial warrant
It arose in 1928-1930. Based on separate maintenance of chronological and systematic records. Registration of accounting entries is carried out with special documents - memorial orders, which are drawn up on the basis of primary documents. Memorial orders are registered in a special journal (chronological entry) and on their basis entries are made in the general ledger accounts (systematic entry). Each memorial order is assigned a permanent number, which makes it possible to create only one order per month for each group of similar operations. For transactions that cannot be systematized and for reversal transactions, memorial orders are drawn up, which are numbered for each month separately.
Advantages memorial warrant forms:
Does not limit the number of transactions taken into account;
Specifies changes in funds in accounts;
Expands the possibilities of division of labor between accounting workers and accounting automation;
Strict consistency of the accounting process;
Simplicity and accessibility of accounting equipment;
Widespread use of standard forms of analytical registers;
Possibility of division accounting work between skilled and less skilled workers.
Flaws memorial warrant forms:
Multiple entries and labor intensive accounting;
Separation of analytical accounting from synthetic accounting;
The complexity of techniques for identifying erroneous entries.
Scheme memorial warrant accounting forms:
- Journal-order
It is based on the use of the chess principle of recording transactions and accumulating them for each month.
Scheme: “document – register – reporting form.”
Order journals are built on a credit basis, i.e. records of transactions are made on the credit of a specific account in correspondence with the debit of different accounts.
Order journals:
The basis for building a unified journal-order The form is based on the following principles:
Entries in order journals are made in the order of recording transactions only on the credit of the account in correspondence with the debit of the accounts;
Combination of synthetic and analytical accounting records in a single system;
Reflection in accounting of business transactions in the context of indicators necessary for control and preparation of periodic and annual reporting;
The use of journal orders for sets that are economically related to each other;
Use of registers with pre-specified correspondence of accounts, nomenclature of analytical accounting items, indicators necessary for reporting;
Journal-order the accounting form has no prospects, since it is mainly designed for manual labor.
- Simplified
Used for small businesses.
Provides two forms of accounting:
Simple form
It is used in the case when a small enterprise carries out a small number of business transactions and the content of economic activity is not the sphere of material production. The double entry method is not used; a book of income and expenses is kept.
Simplified form
Provides for the use of statements to record the property of an enterprise. Each statement is used to record transactions on one of the accounts used.
Scheme simplified form accounting:
- Automated
A form of accounting that involves the use of electronic computers.
Automated The accounting form allows you to carry out a large number of different operations, in particular the calculation of depreciation, wages, social contributions, cost distribution, month-end closing and other operations.
The main advantages of this form of accounting:
One-time introduction of primary information;
Quickly provide users with the necessary information.
Application of computer technology for collecting, recording and processing information;
Possibility of interactive operation with a computer;
Possibility of issuing information upon request;
Freeing up accounting staff time for control and analytical functions.
The main principles of the automated form of accounting are:
One-time entry of credentials;
Automatic creation of analytical and synthetic accounting registers;
Automatic acquisition of information about deviations from established standards and norms;
Automatic generation of all accounting registers and forms of accounting and tax reporting.
Questions: 8.1 Accounting registers, their essence and meaning.
8.2 Types and forms of accounting registers, their classification.
8.3 Principles of constructing accounting forms.
8.4 Techniques for correcting errors in accounting.
8.1 Accounting registers, their essence and meaning
Business transactions after their completion must be reflected in accounting. To obtain the necessary information about economic activities, all data contained in primary documents should be grouped in accordance with their economic content by accounts. Such account entries are made in accounting registers. Accountingregisters represent tables of a special form intended for recording business transactions.
Accounting register – a document in which registration, accumulation and systematization of accounting information contained in primary accounting documents, natural and cost indicators or in cost indicators are carried out.
The correct reflection of business transactions in accounting registers is ensured by the persons who compiled and signed them. Registers can be compiled on paper or computer media according to standard forms of accounting registers.
Accounting registers must contain the following information: name of the register; name of company; period (beginning and end) of registration of business transactions; chronological and (or) systematic grouping of business transactions; assessment of business transactions in physical and monetary terms; positions of persons responsible for maintaining the register, their surnames, initials and signatures.
Corrections are allowed in accounting registers (with the exception of accounting registers compiled in the form of an electronic document).
8.2 Types and forms of accounting registers, their classification
Accounting registers
By appearance
Cards
Free Sheets
Machinegrams
By purpose
By volume of information
According to the shape of the graphene
Based on unification
By material basis
Chronological
Systematic
Combined
Synthetic
Analytical
Combined
Unilateral
Double sided
Polygraphic
Paper
Paperless
Industry
Specialized
Quarterly
Monthly
By time of reference
Rice. 1. Classification of accounting registers
8.3 Principles for constructing accounting forms
In accounting, a large number of different accounting registers are used to register business transactions, entries in which can be made in different sequences and combinations, and various technical means of computer technology can be used for accounting and processing.
Accounting form – the procedure for making and summarizing entries in accounting accounts and the set of accounting registers in which such entries are made.
The features that distinguish one form of accounting from another are:
1 – appearance;
2 – structure and number of registers;
3 – purpose and contents of accounting registers;
4 – relationship and combination of chronological and systematic records, registers of synthetic and analytical accounting;
5 – sequence of accounts;
6 – degree of use of automation tools in the accounting process.
The organization independently chooses the form of accounting and the technology for processing accounting information, enshrining this in its accounting policy. In the process of historical development, many different forms were used in practice.
The first form of accounting is called Old Italian, which included three books - memorial, journal, general ledger.
The second form of accounting was the new Italian one - where the first documents were already kept, a distinction was made between synthetic and analytical accounting, maintaining books for analytical accounting, maintaining turnover sheets for synthetic and analytical accounts with monthly reconciliation.
Currently, in the Republic of Belarus, organizations can use one of the following forms of accounting: memorial-order, journal-order, automated and simplified.
Using memorial order form for each primary document or group of similar documents, i.e. for each business transaction, a memorial order is drawn up, which indicates its number, summary transactions, debit and credit of accounts, transaction amount.
Memorial order No.____
for _____ 20__
|
Corresponding account |
Amount, rub. |
|||
Once compiled, they are recorded in chronological order in a journal, where they are assigned a permanent serial number.
Log
for _______________ 20__
The documents on the basis of which the memorial order is drawn up are attached to it. Memorial orders, once recorded in the ledger, are used to record transactions in synthetic accounts in the general ledger. It has an expanded double-sided shape. For each synthetic account, it has a separate spread of two pages. General Ledger data is used to compile a turnover sheet for synthetic accounting accounts. Analytical records are kept on cards, entries in which are made on the basis of documents attached to memorial orders.
Documentation
Cash book
Memorial warrants
Books (cards) of analytical accounting
Logbook
Main book
Turnover sheet for synthetic accounts
Rice. 2. Memorial order form of registration
Legend:
recording information;
reconciliation of records.
This form of accounting is designed mainly for the use of manual labor and is practically not adapted to automation.
In agricultural organizations, it involves the use of 17 order journals, as well as auxiliary statements and developed tables. Information about completed transactions from primary documents is grouped in a cumulative sheet and, after calculating the final data, is transferred to the corresponding order journals, however, the data from primary documents can be immediately transferred to order journals. The basis for constructing order journals is credit attribute in correspondence with debited accounts.
Primary accounting documents
Cash book
Grouping and accumulative statements
Order journals
(statements)
Analytical accounting registers
Main book
Turnover statements for analytical accounts
Fig 3. Journal-order form of accounting
Some order journals are designed to reflect credit transactions on multiple accounts. Order journals that combine synthetic and analytical accounting provide the necessary articles of analytical accounting.
The total data of journal orders at the end of the month is transferred to the General Ledger, which is used to summarize their data, as well as for mutual verification of the correctness of entries in accounts and for drawing up a balance. The general ledger is opened for a year.
For each account in the General Ledger, a separate table (page) is allocated, where balances at the beginning of the month and loan turnover are recorded in one total amount from the corresponding journal order. Debit turnover is collected from various order journals, i.e. The general ledger is maintained according to debit sign. The sum of all debit and credit turnovers and debit and credit balances must be equal in the General Ledger.
Automated accounting form is based on the application and use of PCs and the creation of automated workstations (AWS) directly in the accounting department, which makes it possible to automate the processing of accounting data from their entry to the generation of output forms. In this case, data entry is made once, and use is made repeatedly in the context of different levels of use.
All currently used software products (“1C: Accounting”, “Galaktika”, “Vetraz”, etc.) may differ in the forms of output documents and methods of entering primary data, but they are united by the fact that they function based on the interaction of elements of the accounting method accounting: documentation, accounts, double entry in accounts, balance sheet, inventory, reporting, evaluation and costing.
A feature of this form of accounting is the centralized collection and distribution of data between various accounting subsystems: “Accounting for fixed assets”, “Accounting for inventories”, “Accounting finished products and its implementation”, “Accounting for financial and settlement operations”, “Accounting for labor and wages”, consolidated accounting and reporting and obtaining output information - machine diagrams, which in content correspond to the registers of synthetic and analytical accounting. Automation of accounting speeds up the process of processing and obtaining information.
Primary information on operations
Storage of information (databases)
Processing information according to the program
Regulatory and reference information
Registers
Reporting
Documentation
Rice. 4. Automated accounting forms
It is used in small business organizations. When using this form, out of 66 synthetic accounts of the current Chart of Accounts, 20-25 accounts are used, and all business transactions are registered in the Book of Business Transactions in the K-1 form. The book of business transactions is a register of synthetic and analytical accounting.
Source documents
Turnover sheet
Cash book
Gazette (B-1 to B-8)
Analytical accounting cards
Balance sheet and other forms of reporting
Chess sheet (B-9)
Rice. 5. Simplified form of accounting
In organizations in the production sector, along with the Book of Business Operations and the Cash Book, it is recommended to use an additional 9 statements:
Statement of accounting of fixed assets, depreciation on them - form No. B-1;
Accounting sheet inventories and finished products - form No. B-2;
Production cost accounting sheet - form No. B-3;
Accounting sheet Money and funds - form No. B-4;.
Statement of accounting of settlements and other transactions - form No. AT 5;
Sales accounting sheet – form No. B-6;
Statement of settlements with suppliers - form No. B-7;
Payroll record sheet – No. B-8;
Sheet (chess) - form No. B-9.
The final data on the accounts in the Business Transactions Book are the basis for compiling working balance(turnover sheet of accounts).
– these are carriers of accounting and economic information obtained on the basis of primary or consolidated accounting documents. They are designed to systematize and accumulate information, to reflect it on accounting accounts and reporting. Accounting registers are special tables of a certain form, built in accordance with the economic grouping of data on the organization’s property, sources of its formation, etc.
Using accounting registers, they carry out:
Accumulation and grouping of information by economic objects accounting;
Control over the safety of primary and consolidated accounting documents;
Operational analysis of the movement of property and obligations of the organization.
When forming accounting policy The organization independently decides which accounting registers are appropriate to use. Their choice depends on the volume accounting work, the size of the enterprise, types of business transactions, as well as the level of mechanization of accounting.
Classification of accounting registers is carried out according to the following criteria:
1) purpose;
4) graphing method;
5) the method of filling, i.e. the technical means used.
1. According to their purpose, accounting registers are divided into chronological, systematic and combined.
Chronological are accounting registers in which facts of economic activity are recorded as they arise and are carried out sequentially, that is, in chronological order. These include: a journal of registration of business transactions, various journals of registration of primary documents, books of sales and purchases, registers, etc.
TO systematic These include registers designed to reflect entries in the system of accounting objects - accounts, orders, statements, etc. They are used to make entries and obtain results for individual accounting accounts. The systematic accounting register of synthetic accounting is the General Ledger.
Combined are called registers that combine chronological and systematic records. In them, business transactions are recorded in time and at the same time systematized according to accounts. Such registers include, for example, the general ledger journal, etc.
Synthetic are called registers designed to summarize records on synthetic accounting accounts, for example, order journals, memorial orders, etc. In these registers, indicators economic processes are formed in monetary terms.
Analytical registers are intended for keeping records of subaccounts and analytical accounting codes (products, suppliers, customers, etc.).
Universal are registers that allow you to combine analytical and synthetic accounting data in one document.
3. According to their form, accounting registers are divided into books, cards, and blank sheets (statements).
Books- these are stitched sheets of paper with a certain engraving. They are used mainly in manual accounting techniques. All pages in the book must be numbered. If the volume of the book is large and there is a significant number of objects taken into account, a table of contents is compiled for ease of use. On the cover of the book the following is indicated: the name of the register, the year of use, the name of the enterprise and other necessary data.
Cards- These are thick sheets of small-sized paper, graphed in a special way. Cards are convenient for maintaining analytical records (by personnel numbers, item numbers of materials and finished products, etc.). When cards are opened, they are registered in a special register, which ensures control over their safety.
Three types of cards are most widespread: contract, material and multi-column.
Account cards are used for analytical accounting of payments. This could be settlements with banks or with company employees.
Material cards are designed to record material assets and finished products in warehouses. They are filled out by financially responsible persons on the basis of primary documents on the movement of material of a certain type.
Multi-column cards are used to account for the costs of producing products, performing work, and providing services.
Vedomosti– these are separate unbound sheets of a certain graphic material. They are used to register and accumulate homogeneous accounting information, for example, a payroll statement contains only information related to the remuneration of employees.
Different industries use a variety of statements reflecting specific business transactions. For example, in agricultural enterprises, a record sheet for the movement of grain and other products (form SP-11), a record sheet for the movement of milk (form SP-23), etc. are widely used.
4. According to the graphing method, paper registers are divided into single-position, two-position, multi-position, linear, checkerboard, etc.
In single position(one-sided) registers, columns for reflecting business transactions, for example, income and expense, are located on one side. One-way registers are various cards for recording material assets.
Two-position(two-sided) are registers in which the columns for reflecting business transactions are located on different sides of the unfolded sheet, usually the debit part is on the left side of the sheet, and the credit part is on the right.
Multi-position are called registers in which one side contains several columns, data is recorded in detailed form.
Chess registers laid out into squares resembling a chessboard. Entries are made at the intersection of columns and rows, so the entry is made simultaneously for debit and credit.
In linear registers homogeneous information is written in one line, i.e. in one line.
5. According to the method of filling out, accounting registers are divided into those filled out manually, using typewriters and using computer printing devices.
Practical part.
2. What are analytical accounting registers intended for?