Journal-order system bookkeeping is a classic form of accounting, in which information from primary documents is systematized in special registers - journals-orders, monthly fixing all operations carried out by the company.

Each order journal is intended to reflect the operations performed on the loan of one or several economically similar, and therefore combined in one register, synthetic accounts. The form has a section or a separate column for each account. Order journals for accounts that require analytical accounting along with account credit entries have two sections: the main one (the order journal itself) - for account credit entries, and the additional one (the statement for the order journal) - for fixing the necessary analytics. Debit turnovers on the account are recorded in other order journals along with the corresponding credit accounts, providing the basic principle of accounting science - double entry on accounts. corresponding accounts. In the statements, detailed analytical indicators for accounts are grouped, and then their results are transferred to order journals. At the end of the month and after all postings are entered into order journals, the data is summarized horizontally and vertically, the results of which must match.

The total information on accounts from order journals (opening and closing balances) is transferred to the general ledger, which is the basis for compiling the balance sheet of the enterprise. The systematization of accounting information and a clear chronology of records are the principles for constructing these accounting registers. The use of the journal-order system greatly simplifies the labor-intensive accounting work, facilitating the formation financial reporting and supervising its correct compilation. Let's consider which order journals are used in Russian companies.

Journal warrant 1

Journal order number 1 for account number 50 "Cashier" is filled out on the basis of cash reports with primary documents attached to them - PKO and RKO. Journal order 1, the form (word) of which can be downloaded below, is one of the most common documents and is necessary to control the use of cash. The credit balance on the account is formed by all payments from the cash desk, the debit balance is formed by the funds received. The final line informs about the amounts of accounts to which money was issued from the cash desk: in our example, for the payment of salaries 108652 rubles. (D 70), accountable amounts 72,000 rubles. (D71), etc. Often, in this register, for convenience, the balance of money is withdrawn to reporting date, checking subsequently with the data of the cashier's report.

Journal-order No. 1 on credit account. 50 "Cashier" from 01/01/2016 to 01/31/2016 to the debit account.
from-to 01.01.2016 98300
					from-to on 01.02.2016

The debit balance, i.e., cash receipts are recorded in the balance sheet. 50 to w / o 1. Journal order 1 and statement 1 , the filling samples of which are presented in the article, systematize all operations at the company's cash desk for a month.

Statement to railway station No. 1 on debit account. 50
			Perv. doc-t	Wiring	Amount, rub.
		Revenue received for the implemented OS
		Payment received for long-term securities
		Received DS for the payment of wages
		Payment received for services rendered
		Revenue received from products sold

Journal warrant 2

Journal order 2 takes into account transactions reflected in the credit account. 51. Entries are made on the basis of bank statements and annexes to them - payment orders, letters of credit, etc. On the back of w / o 2, information on the debit of the account is collected in the statement. 51, i.e., on receipts to the account. Magazine order 2 (download the form below ) , is filled in according to the same principle as the journal order 1.

Consider an example:

Journal-order No. 1 on credit account. 51 from 01/01/2016 to 01/31/2016 to debit accounts
D from-to as of 01.01.2016 100000
						from-to on 01.02.2016 158300

Order logs 3, 4, 5

When conducting operations with accounts 54, 55, 56, which take into account capital expenditures, special accounts and other funds, it is provided to maintain such a register as the warrant journal 3.

Journal order 4 is provided for fixing operations on loans and borrowings on account. 66 and 67. Journal order 5 is rarely used by Russian enterprises, since offsets mutual demands between debtors and creditors today is considered an exclusive transaction. However, such a register exists and is used if necessary.

Journal warrant 6

Settlements for the supplied MPZ and services rendered are reflected in the journal warrant 6 – a combined register that records the receipt of goods and services and further payments for them.

Journal order 6 (a sample of filling is attached) is maintained according to the account. 60 "Settlements with suppliers and contractors" in the context of each counterparty.

Provider	Check	With K / that account. 60 in D/t accounts				From-to at the beginning of the month		Paid		from-to end of month
								K/t 51	K/t 91
LLC "Temp"	No. 100458 of 01/18/2016
	No. 000145 dated 01/05/2016

Journal warrant 7

Journal order 7 keeps records of issued accountable amounts in the context of each responsible person. Journal order 7, the form of which combines synthetic accounting with analytical information, is convenient for monitoring timely delivery advance reports employees.

Introducing Journal Warrant 7: Sample Fill

			Balance at the beginning of the month		Issued under the report			according to advance report
								date of presentation	approved spending amount
		Ivanov I.I.

With to / that account. 71 in d/t accounts			reimbursed employee for overexpenditure		unused amounts withheld

Journal order 7, the form of which can be downloaded below, reflects all accountable amounts and carry-over balances.

Journal warrant 8

Accounting for settlements with creditors and debtors is carried out on accounts 62, 68, 73, 75, in the order journal 8. All values ​​​​for these accounts are summarized in this register, noting advances received and payments received from counterparties.

Journal warrant 10

Journal order 10 (filling sample just below) is designed to account for production costs. The register receives all information from accounts 02, 04, 05, 10, 11, 15 16, 19, 20, 21, 23, 25, 26, 28, 29, 40, 46, 68, 69, 70, 76, 94, 97.

In D/t accounts	Turnovers on offsetting accounts

The abundance of information reflected in this register makes it the most informative. The basis for filling out is a variety of forms - production reports and summary sheets that form the journal order 10. The form can be downloaded below.

Journal warrant 11

This accounting register- magazine order 11, is necessary to account for the shipment, sale of products, and is filled out on the basis of auxiliary statements No. 15 and 16, which reflects those used in accordance with accounting policy Inventory prices - actual or accounting.

Journal warrant 12

Systematizing information about changes in the reserve, additional or authorized capital of the company, as well as on the accounts of targeted income and retained earnings, this accounting register is based on data accounting references, bank statements, cash reports. The debit transactions accumulated in decryption from various registers are entered in the journal order 12. The form can be downloaded below.

Journal warrant 13

Accounting for fixed assets and intangible assets reflects the journal order 13. The basis for filling it out are depreciation calculations, certificates, and disposal certificates. Journal order 13 - sample filling:

Journal-order No. 13 on credit account. 01 to debit accounts

Journal warrant 15

Accounting for the use of profits and deferred income on accounts 84, 91, , 99 is kept in the journal order 15 (you can download the form below). Turnovers are entered in the register for the reporting month in the context of analytical accounting items and on an accrual basis since the beginning of the year. At the end of the reporting period, the total values ​​of the order journal become the basis for the preparation of the annual financial report.

Journal warrant 16

Accounting for capital investments on accounts 07, 08, 11 is carried out in the journal order 16. The credit turnover of these accounts is recorded as monthly totals according to the information of analytical statements and primary documents, presenting data on each object, combined in the register.

Note that the automation of accounting has abolished the maintenance of independent forms of order journals. With appropriate program settings, this register is generated automatically when posting primary documents.

No business can be imagined without financial transactions. The accountant should keep records of such transactions in a special journal-order.

A journal-order is an accounting table, which is built in a chess form: credit accounts are placed vertically, and debit accounts are placed horizontally.

This allows a single entry to post both a debit account and a credit account.

The principle of the journal system

In this journal, the registration of credit turnover by everyone balance accounts. It also records every transaction that concerns a credit or other account.

Based on the data from this log, product cost calculation and enterprises, as well as the costs of the production process.

The journal-order consists of a register on the right side and a statement of the debit account, where each debit turnover is deciphered.

This log records:

• opening balance;
• debit account amounts;
• correspondent accounts.

At the end of each month, the accountant calculates the final data, which he enters into general ledger.

Any journal-order is filled according to chess principle- the sum of the rows must necessarily coincide with the sum of the columns. Each line corresponds to a specific date.

Every month the enterprise starts a new journal-order for every account. Each journal is assigned a permanent number.

The final data at the end of each month allows you to get total amount credit and debit turnover.

The data obtained from journaling is used to populate the General Ledger.

The turnover on the credit account is recorded from the corresponding journal-order, but the turnover on the debit account must be recorded from different journals on the correspondent's accounts.

Due to the fact that the journal-order is filled according to credit principle, and the General Ledger - by debit, possibility of duplication revolutions excluded.

It is necessary to fill in the General Ledger for all accounts every month during the year. There is 1 page for each account in this book. For each account, the credit and debit turnovers for the entire month are recorded, as well as the balance indicator at the beginning and at the end of the month.

Standard forms of magazines

The government of the USSR approved 10 standard forms order magazines.

Magazine-order No. 1 registers everything cash transactions. For this, a separate column "Cashier" is allocated. The basis for filling out such a journal is the cashier's reports.

One log line reflects information about one report, regardless of the period for which it was compiled.

This means that the number of lines in the log corresponds to the number of reports that were handed over by the cashier.

To register all financial transactions for bank payments on account No. -51, it is used. This form of journal is most often used by industrial organizations. Construction organizations use for this purpose a journal-order in the form No. 2-s, and sales and supply organizations - in the form No. 2-sn.

Magazine-order №3(fig. on the left) registers transactions on several accounts:

• No. 54 - capital expenditure account;
• No. 55 - bank account;
• No. 56 - an account on the receipt and expenditure of other funds.

All data in order journal No. 3 must be confirmed by bank statements.

If the management of the enterprise draws up a loan or a loan, then control Money on credit or loan is used journal-order No. 4(fig. right).

This journal records transactions on account No. 90 for short-term loans and on account No. 92 for long-term loans.

Magazine-order No. 5 is designed to record data on transactions that are carried out between counterparties when maintaining economic activity.

Thanks to this journal, you can avoid debit/credit account arrears.

Magazine-order in the form No. 6 allows you to register the movement of wear and low value items. Such items may include:

All of the above items are also subject to material and warehouse accounting.

To register data on transactions on advance amounts for employees of the enterprise, journal-order №7.

It records all transactions with accountable funds.

Log-order according to the form No. 8 is drawn up to account for transactions with advance cash, money that comes as payments from counterparties, expenses with debtors and creditors.

Also counting share income organizations.

Any on-farm settlements of the enterprise are displayed in journal-order No. 9. This journal is divided into several sections:

1. The magazine itself;
2. "Analytical Data";
3. "General Instructions".

IN journal-order No. 10 the following accounts are accounted for:

• No. 05, No. 06, No. 08, No. 12 - data on material values;
• No. 13 - accounting for worn low-value items and inventory;
• No. 69 - the expenditure of funds for social insurance;
• No. 70 - salaries for employees;
• №88 – reserve fund payments;
• No. 86 - depreciation funds;
• No. 20, No. 23, No. 24, No. 25, No. 26, No. 29, No. 31 - production costs;
• No. 82 - production losses;
• No. 21 - accounting for semi-finished products that are manufactured in production;
• No. 15 - general production costs;
• No. 12 - the consumption of materials in the main and additional production shops.

Magazine-order No. 10 provides summarized data in the context of the structure for each type.

Rules and procedure for filling

Magazine-order No. 1 consists of a statement and the journal itself. In statement No. 1, you must indicate the balance indicator. Next, the accountant records data from the cash book, indicating receipts to the loan account and payments from this account. Based on these data, the debit balance is calculated at the end of the month.

Journal-order No. 2 has a section "Settlement account", where the details of the accounts are entered, according to which the receipt of funds and their payment will be recorded. The basis for making an entry in this journal is statement from the bank.

In the statement and journal-warrant No. 2, do not forget to indicate the start date of the operation and the date of completion of the operation. At the end of the month, the accountant must calculate the balance on the bank account of the enterprise and indicate this amount in the order journal No. 2.

The journal-order in form No. 3 consists of a table where data on receipts from bank statements and other primary documents are entered. The final results are recorded in the same journal. There is no need to count them. You can simply rewrite them from the accumulative sheet.

Registration of indicators in the order journal No. 3 is carried out according to credit sign. This means that the credit account turnover is recorded in correspondence with each debit account.

In order journal No. 4, transactions with credit funds. To make an entry in such a journal, the accountant must have a basis - an extract from a bank or other credit institution.

All data in the journal-warrant in form No. 4 are indicated in the context of corresponding accounts. On the final page of this journal, data on bank statements or credit organizations are filled in.

To maintain the journal-order No. 5, a unified form is used. This form should contain data from each department or division of the enterprise, where a separate record of financial transactions is kept.

In the column for account No. 64, data on the mutual requirements of all participants are recorded financial relations. To record data on a debit account, a statement is used in which data is entered only on the basis of bank statements on personal accounts of a person who is a participant in mutual settlement.

Magazine-order No. 6 is main source turnover information material assets enterprises, so it must be filled out regularly. All data in it must be correct. The data from this journal is transferred to the General Ledger.

All order journals according to this form are filed in the appropriate folder and stored separately from all primary documents.

Journal-order No. 7 keeps records of analytical and synthetic information. Analytical information includes advance funds, the cost of tax deductions, the spent and unspent part of the advance amount, as well as the amount of additional advance payments.

Synthetic information includes travel expenses, as well as advance finance transactions in correspondence with debit accounts. The form of the journal allows you to enter information about 30 operations. If there were more such transactions, the accountant can use slip sheets.

To fill in the journal-warrant in form No. 8, indicators from primary documentation. The registration of the journal is carried out in accordance with all instructions. It must contain the signatures of the accountant and the director, as well as seal impressions.

Filling out the journal-order in the form No. 9 is carried out on the basis of the data of the relevant primary documents, namely from the statement 1 No. 1 and No. 2.

In the "Analytical data" section, calculations are recorded within various types of farms, and also the balance indicator for a certain reporting period. If the amount goes in correspondence with the debit of accounts №50, №51 , then it is recorded based on the results for the month.

Only the final data from the statements under No. 12, which are registered in the corresponding account, are transferred to.

If the accounting department keeps records for several shops, then such data must be transferred for each shop separately.

The journal also provides a table where you need to indicate the final and intermediate calculations of the cost of manufactured goods.

In addition, the employee must fill in the following tables in the order journal No. 10

1. "Calculation of production costs by economic element"
2. "Calculating the cost of commercial products".

It is necessary to fill in the above tables using the data from the first table "Production Costs". In addition, during filling, the accountant uses data from statements and other primary documentation.

In the statement №14 journal-warrant No. 10 reflects amounts regarding defective goods, surpluses or shortages. The accountant generates such data using primary documentation and inventory results.

The cost of surplus items, as well as inventory, is reflected in an amount similar to that indicated in the invoices #12 and #15. The final indicator of the amount of goods or items of one's own is determined using the calculation method.

All data in each journal-order must be entered correctly. Do not forget to indicate the names of the transactions, the dates of their completion. Forms of these journals must be signed officials.

In addition, the forms must contain seal impressions enterprises. If, when filling out the form, at least one requirement is violated, controlling or supervisory authorities they have a right apply sanctions to such an enterprise.

We offer you to watch an interesting video on how to fill out order journals and the general ledger.

ZhO is responsible in accounting for the systematization of primary documentation. With the help of a journal-order accounting system, business transactions are recorded that each organization performs on a monthly basis.

ZhO are filled on unified forms(code according to OKUD No. 0504071), approved by the Ministry of Finance by means of Orders No. 123n dated September 23, 2005 and No. 25n dated February 10, 2006. However, if necessary, the institution can use independently developed ZHO forms, having previously approved them by order and fixed them in the accounting policy.

Each form of LC is used to reflect a particular loan transaction, then all transactions are combined in a single register of synthetic accounts with the allocation of results for each individual account.

Loan HOs consist of two sections:

• main - for CT records;
• additional (statement) - for conducting analytical accounting.

The turnover on DT is entered into special HO along with the corresponding accounts for CT, which ensures the implementation of the principle double entry in accounting. The balances at the beginning and end of the period from the ZO for each account are transferred to the general ledger of the organization.

Each institution has the right to choose the type of form with which accounting will be kept:

• journal-order;
• memorial order.

However, the use of the journal-order form leads to a simplification of the work of accounting, since its main principle is the systematization of accounting data and the automation of the preparation of periodic and final reports.

Journal order 1 and statement 1

Magazine-order No. 1 and the statement to it are filled in by the institution on account 50 "Cashier" in accordance with the receipt and expenditure cash orders. The balance on the CT account reflects all payments made from the cash desk, on the DT - those funds that were received. The total line shows the amounts for which the funds were paid. ZHO 1 should reflect the balance of money on specific dates. These remains in without fail must match the final balance on the specified day in the cashier's report. The final line of the ZHO should be similar to the turnover on the CT of account 50 in the general ledger for the selected period.

Statement to ZhO No. 1 is filled in in a similar manner. The final turnover must necessarily coincide with the indicators of the Cashier. At the end of the reporting month, the accountant needs to reconcile closing balance according to ZhO No. 1, statement No. 1, and indicators of the institution's cash book.

Journal order 1: download the form in Word

Journal-order 1: sample filling

Journal warrant 2: blank

ZhO 2 reflects all transactions recorded on account CT 51. All information is indicated on the basis of extracts and attachments to bank statements, including payment orders. Back side ZhO No. 2 serves to reflect information on receipts from account 51 DT. The algorithm for filling ZhO-2 is similar to ZhO No. 1.

Journal warrant 2: download the form

Log-order 2: sample filling

JO No. 3-5

Operations on CT accounts 54-56, fixing capital costs and special accounts in banks (letters of credit, checkbooks, money documents), are formed in ZHO No. 3.

Log-order 3: blank

Log-order 3: sample filling

Log-order 4: blank

Movements on short-term and long-term loans, loans (accounts 66 and 67) are recorded in the journal-order 4.

Journal warrant 4: sample filling

Offsets of mutual claims between debtors and creditors are generated by the journal order 5.

Journal warrant 6: blank

All settlement transactions for delivered goods and services are recorded in ZHO No. 6. It also reflects the direct receipt of goods and the provision of services. Settlements for the supply of goods and services are recorded on account 60 “Settlements with suppliers and contractors”. ZhO No. 6 is filled in for each counterparty and contract.

Journal order 6: sample filling

Log-order 7: download the form

Journal-order 7 is responsible for systematizing accounting data for settlements with accountable persons on the basis of operations on account 71. ZHO No. 7 contains information in the context of all advance reports of employees, all amounts of funds issued by the account, as well as carry-over balances of money for the selected period . Lines in ZHO No. 7 are not subject to grouping and merging.

Journal No. 7: sample filling

Journal warrant 8: blank

ZhO No. 8 is a register for accounting for settlements with debtors and creditors in accordance with analytical data on the following special accounts:

• 60 "Settlements with suppliers and contractors";
• 62 "Accounting for settlements with buyers";
• 68 "Accounting for calculations on taxes and fees";
• 73 "Settlements with personnel for other operations";
• 75 "Settlements with the founders";
• 76 "Settlements with different debtors and creditors".

ZHO No. 8 contains generalized data on mutual settlements with the above counterparties, indicates the funds received from such counterparties, including advance payments.

Journal-order 8: sample filling

Log-order 10: download the form

ZhO No. 10 is used for cost accounting for own production. ZhO No. 10 reflects summary data from a variety of accounts for each financial and economic operation of the organization. Information is entered into ZhO No. 10 on the basis of a number of accounting reporting registers and statements.

Log-order 10: sample filling

Journal warrant 11: blank

ZHO No. 11 is intended for registration of accounting data on shipment and sale finished products. Registers that serve as the basis for the formation of ZhO 11 - statements No. 15,16. In these accounting reports the actual or accounting prices for inventories, fixed in the accounting policy of the organization, are indicated.

Each company has the opportunity to independently choose the system and form of tax and accounting. The prevailing principles for the formation of accounting data are: reliability, transparency, accessibility of perception, the possibility of obtaining a report on any asset or type of settlement, exclusion of data leakage and distortion.

Applied forms and accounting systems

The totality of documents, registers, accounting reports, the sequence and procedure for their completion, appearance are decisive for the form of accounting. It is customary to distinguish several of their types:

1. Memorial-order accounting system.
2. Journal-order accounting system.
3. Simplified system.

The most widely used accounting system in an enterprise is considered to be a journal-order form. IN modern conditions process automation created many options software focused on getting the best results. Using accounting programs there are no clear boundaries between forms and accounting systems, since the formation of a report of any kind takes a minimum amount of time and effort.

General characteristics of the journal-order accounting system

This system is based on the principle of systematization and accumulation of data reflected in primary documents. Recording information in the registers occurs simultaneously, taking into account the chronological sequence. The main documents of the system are: journal-order, accumulative (auxiliary) statement, general ledger and balance sheet. For more detailed information on analytical accounting card and bills may apply. Their data is transferred to the corresponding journal-order and statement. To account for fixed production and non-production assets, intangible assets inventory cards of each object are maintained, production costs are recorded using costing sheets. Various kinds of settlement tables and transcripts are maintained as necessary separately for each type of assets, settlements.

Order of filling registers

The filling of journals-orders occurs on the basis of the credit sign of the operation, i.e. the data reflected in the primary documents are summarized by the credit of a particular account and recorded in the appropriate register. At the same time, the register corresponding to the debit is reflected in it, which makes it possible to apply the method in one document. Each journal-order is a statement built according to the chess principle, formed on the credit of one or several similar (similar in content) accounts.

The sum value is placed at the intersection of the row and column of the register. For example, you can take journal-order 2, designed to reflect information on the credit of account No. 51 "Settlement account", in the debit of accounts 50, 55, 52, 57, 58, 18, 60, 62, 68, 66, 76, 71, 70, 73, 75 etc.

Magazine-order №2

record number										Total Loan
										2,0
										57,0
										15,0
										35,0
										13,0

The following operations are shown here:

Each business transaction is confirmed on the basis of which the journal-order is filled. When withdrawing cash to the cash desk of the enterprise, the credit is used cash warrant(count 50), for transfer monetary assets from the company's current account to various counterparties or budgets of various levels - a payment order.

Vedomosti

The journal-order is filled from primary documents, but some accounts have a fairly large amount of analytical information that is processed in an auxiliary statement, and its total for the day is included in the corresponding cell of the register. For example, when dealing with suppliers and contractors in one day, it is possible to make several dozen transfers to pay off (reduce) the amount of debt or pay advance payments. To maintain analytics, an auxiliary statement is compiled according to In this example, on May 12, 2010, 57.0 units of funds were transferred from the company's current account, which are sent to various counterparties under the relevant contracts or delivery documents. To decipher this amount, a special document can be drawn up.

Explanation of account 60

The result of this statement is reflected in the order journal No. 2, documents confirming the operation (payment orders with a bank mark) are attached to the analytical transcript.

Register numbers

Each journal-order is subject to numbering. The form is a sheet of large format, which reflects a set of columns for recording account numbers corresponding to the credit of the selected account (or group). Records of transactions are maintained daily or as primary transactions are formed. accounting documents, auxiliary statements. A journal-order is opened for a specific synthetic account (a group of accounts similar in content) on a monthly basis, each is assigned a permanent number.

• Form No. Zh-1 is maintained on credit 50 of the account.
• Form No. Zh-2 is maintained on the credit of account 51.
• Form No. Zh-3 - credit of accounts 56, 57, 55.
• Form No. Zh-4 - credit of accounts 92, 95, 93, 94, 90.
• Form No. Zh-6 - credit 60 of the account.
• Form No. Zh-7 - loan
• Form No. Zh-8 - credit of accounts 06, 97, 09, 61, 67, 64, 63, 76, 75, 58, 73.
• Form No. Zh-10 - credit of accounts 70, 02, 10, 84, 20, 69, 23, 65, 29, 28, 26, 31, 44, 05.
• Form No. Zh-11 - credit of accounts 43, 41, 40, 46, 45, 62.
• Form No. Zh-12 ​​- credit of accounts 82, 89, 96, 86, 87, 88, 85.
• Form No. Zh-13 - credit of accounts 01, 48, 03, 04, 47.
• Form No. Zh-14 - credit of account 14.
• Form No. Zh-15 - credit of accounts 83, 81, 80.
• Form No. Zh-16 credit of accounts 11, 07, 08.

Closing registers

Journals-orders for accounts are filled during the month, at the closing of each register, the turnover on the loan is summed up in the debit of the indicated accounts. Data synthetic accounting are checked for compliance with the values ​​​​of the auxiliary statement, which reflects the analytical transcripts. The values ​​obtained after reconciliation are transferred to the General Ledger. It opens for every calendar year, contains balances at the beginning of the period, is filled monthly with account turnover and serves to compile an interim balance sheet (quarterly, monthly, semi-annual).

At the end of the year (reporting period), on the basis of the data entered in the General Ledger, a balance sheet. To do this, the turnovers of all order journals for the period are summed up, the opening balance is taken into account, and, depending on the type of account (passive or active), the balance at the end of the year is calculated. The journal-order accounting system is designed for manual data processing. Its main negative characteristic is the bulkiness of journals and registers, so the best option for its use is accounting automation.

To account for the transactions reflected on account N 51 "Settlement Account" are intended: at industrial enterprises, journal-order N 2, in construction organizations - journal-order N 2-s, in supply and marketing organizations - journal-order N 2-SN with statements to them, respectively, N N 2, 2-s and 2-sn.

Entries in journals-orders and statements are made on the basis of bank statements on the current account and the documents attached to them.

In the journal-order N 2 and in the statement, entries are made on the corresponding accounts with the results of one or more bank statements. When entries are made as totals for several statements, the start and end dates of these statements should be given in the "Date" column.

The grouping of amounts for reflection in the journal-order and the statement of necessary totals is carried out by calculating the relevant data in the statements or documents attached to them, according to the accounting markup given in them. Correspondence of accounts is indicated as in bank statements as well as on documents.

The balance of funds on the bank account is given in the statement only at the beginning and end of the month. During the month, for operational purposes, the data on the balance of funds shown in bank statements are used.

Examples of filling out the order journal No. 1-No. 2, statements No. 1-No. 2

A sample cash book is given in Table.

Log-order No. 2: sample filling

An example of filling out a cash book

Table 1. Cash book for 05.03.15

An example of filling out the journal of order No. 1 and statement No. 1

The balance at the beginning (Sn) at the checkout is 61,000 rubles.

Table Journal business transactions using account 50 "Cashier"

Let's fill in the journal-order No. 1 based on the data of the journal of business transactions.

Let's fill in the sheet No. 1 based on the initial data

An example of filling out the order journal No. 2 and statement No. 2

The journal of business transactions using account 51 "Settlement account" is given in table. 2.

Table 2. Journal of business transactions using account 51 "Settlement account"

Balance at the beginning = 25,000 rubles

№	Content of a business transaction	primary document	Wiring	Wiring
Credited from buyers for services rendered and products shipped	Current account statement + payment order	D 51 - K 62
Received from the cash desk of the enterprise	Current account statement + cash deposit announcement	D 51 - K 50
The amount was mistakenly credited to the current account (bank)	bank statement	D 51 - K 76
Overpaid taxes received	bank statement	D 51 - K 68
Transferred funds for purchased goods and materials		D 60 - K 51
Written off previously erroneously credited amount	Bank statement + explanatory bank statement	D 76 - K 51
Taxes and fees are transferred from the current account, insurance payments	Bank statement + payment order	D 68– K 51
Issued to the cash desk of the enterprise	Bank statement + check	D 50 - K 51

Magazine-order №2
March 2015 on credit "Settlement account"
№	From the credit of the account "Current account" to the debit of accounts	TOTAL
TOTAL
Statement No. 2
March 2015 by debit "Cashier"
Balance at the beginning of the month
№	To the debit of the "Settlement account" from the credit of accounts	TOTAL
TOTAL
Balance at the end of the month = 25000+49000-41000=33000

Logs-orders and statements of analytical accounting

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Bank institutions have been granted the right to check compliance with cash discipline at enterprises. Violations of cash discipline are considered to be the use of cash received from the bank for other purposes, non-compliance with the rules on cash settlements, non-delivery of cash to the bank in deadlines and the use of proceeds for other purposes, the issuance of cash from the cash desk on loan to other enterprises, institutions and organizations.

Filling out magazines-orders (forms and samples)

Responsibility for compliance with cash discipline lies with the head of the economy, the chief accountant and the cashier. Persons guilty of systematic violation of cash discipline are held accountable.

The accounting register, which reflects cash transactions in the journal-order form of accounting, is journal-order No. 1-APK. It is used to record the credit turnover of account 50. In the second part of the order journal, the statements reflect the debit turnover of account 50. The basis for accounting records in the journal-warrant are the completed reports of the cashier with the primary documents attached to them.

Entries in the journal-warrant are made by the results for the day on the basis of the expenditure side of the cashier's reports with attached primary documents. Pre source documents grouped by offsetting accounts, and homogeneous transactions reflect the total amount per day. With a small number of transactions, entries are allowed based on the results of the cashier's report for 3-5 days. In all cases, each cashier's report occupies one line in the order journal.

In the section of debit turnovers, debit turnovers on account 50 "Cashier" are accumulated in the context of corresponding accounts. At the same time, these amounts are reflected in the corresponding journals-orders on a credit basis. Entries on the debit of the account are made in a similar way, that is, on the basis of the cashier's reports with a preliminary grouping of documents by corresponding accounts. The balance of funds in the cash register is shown in the statement at the beginning and horses of each month. Throughout the month, for control and operational purposes, use the data on the balance of funds given in the reports of the cashier.

The balance at the end of the month on account 50 "Cashier" is deduced as follows: the total debit turnover for the month is added to the balance at the beginning of the month and the total credit turnover for the month, reflected in the journal-order No. 1-APK, is subtracted. The resulting balance is reconciled with the balance of the cashier, listed according to the last report of the cashier, and reflected in the statement of debit turnovers as a balance at the end of the month.

IN necessary cases to decipher the amounts on the sub-accounts of the corresponding account, decryption sheets are kept for the journal-order No. 1-APK. In them, the amounts can be grouped both by debit and by credit of accounts.

Magazine-order No. 1-APK is a register of monthly circulation. The results of credit turnover on account 50 with their subdivision into corresponding accounts are transferred monthly from order journal No. 1-APK to the General Ledger as follows: the total credit turnover from the order journal is recorded in the General Ledger in account accounts are transferred to the debit of the corresponding accounts.

Register reconciliation

With a journal-order form of accounting importance It has mutual verification turnovers in registers. Therefore, before transferring the results of the journal-order No. 1-APK on credit turnover to the General Ledger, it is necessary to check them for each corresponding account with the data of other registers. So, the credit turnover for the journal-order No. 1-APK is verified: for account 51 - with the corresponding data in the debit turnover section of the journal-order No. 2-APK, for account 70 - with the data of the statement No. 59-APK, etc.

The data of the section of the journal-order No. 1-APK on debit turnovers is also verified with other registers. For example, debit turnovers are verified: on account 51 - with the data of the journal-order No. 2-APK, on ​​account 90 - of the journal-order No. 11-APK.

Posting to general ledger

After reconciliation and posting the results of the journal-order No. 1-APK to the General Ledger, an appropriate note is made about this; the journal-order is signed by the performers, that is, the persons who filled out the register, reconciled and posted to the General Ledger, as well as Chief Accountant economy. At the same time, the date of compilation of the journal-warrant and the reflection of turnovers in the General Ledger is indicated.

3.2 Accounting for funds in bank accounts

LLC JV Krasnoufimsky Agrarian College keeps free cash on current accounts in the relevant banks. To open a current account, the household submits a special application to the bank on prescribed form. This application is signed by the head of the farm and the chief accountant. The application is accompanied by a card (two copies) with sample signatures and a seal. In addition to the card, the farm submits a copy of the properly approved charter (regulation) or other relevant document on the establishment of the enterprise (order, resolution, decision, etc.).

Movement of funds on the account. Source documents

The current account receives funds for sold products, for work performed and services to the side, bank loans, free cash from the cash desk, and other income from core activities. Money is credited to the current account according to banking rules on the basis of standard monetary and settlement documents. The household deposits cash from the cash desk to the settlement account on the basis of ads for cash deposits. At the same time, the bank issues receipt about receiving money.

In some cases, according to banking rules, money commodity transactions may be collected on the basis of the recipient's administrative documents. In these cases, the recipient organization issues and submits to the bank a special document to receive payment - payment request. According to this document, the bank transfers the amount due from the payer's account to the account of the recipient company.

The following payments are made from the current account: for inventory items received from other organizations and enterprises and services rendered, cash withdrawals to the cash desk for wages and for various household needs, for obligations to state budget, to pay off debt bank loans, others related to economic activity. The bank makes all payments from the current account as documents for payment are received. But if there are not enough funds on the account to pay for all documents, then the order is observed in accordance with the chronological sequence of receipt of documents for payment.

Payments from current accounts are made on the basis of administrative documents of the economy and according to payment documents of recipient organizations. Administrative documents include: cash checks, payment orders. By money check The bank issues cash from the current account. By payment order the bank makes a non-cash transfer of funds to the account of another organization. The payment order indicates: the name of the recipient and the address of his bank, the amount of transferred funds and the type of payment. All administrative documents are issued by the household and presented to the bank institution. Based on these documents, the bank transfers funds from the account.

The bank independently withdraws funds from the enterprise's account and transfers them to recipient organizations on the basis of payment requests issued by the recipient organization for this farm. In these cases, no special documents are required from the enterprise. You just need to confirm the need for payment to the bank this document(administrative signature on the document).

To control the movement of funds in bank accounts and to reflect these operations in accounting, an agricultural enterprise periodically receives from the bank statements from settlement accounts. The statements show all the amounts of receipts and payments. The relevant documents are attached to the extract, on the basis of which the entries were made.

bank statements

The basis for accounting entries on account 51 "Settlement accounts" are extracts bank with attached documents. In the statements, the text is encoded, since the bank's personal accounts of customers are processed on a computer.

The data given in the extract means the following. The first column contains the entry code: 06 - loan balance, 01 - transfer by payment order, 02 - transfer by payment request, 03 - cash withdrawal by check, etc. The second column indicates the number of the document on the basis of which the operation was performed; in the third - the number of the bank institution from where or where the funds were transferred; in the fourth - the number of the corresponding account in the bank institution. The fifth column of the extract shows the amount of turnover on the debit of the account, the sixth - the amount of turnover on the credit of the account and the balance of funds on the current account is also indicated here, in the seventh column - the number of the entry in the personal account. It must be borne in mind that the current account for the bank is passive, therefore, the receipt of funds and the balance are reflected in the bank on the credit of the account, and the write-off is on the debit. This should be taken into account when processing bank statements on the farm (debit and credit are reversed here).

Bank statement from current account

Bank 046551767 JSC "Uraltransbank" Ekaterinburg Account No. 40702810600040000349 for 06/24/2004 LLC JV "Krasnoufimsky Agrarian College"
			40100003910000000526
			40600006580000024216
			40100005320000833812
			40100000249000000496

The accounting department of the economy carefully checks the received extracts according to the relevant documents, which are the basis for payments. If the check reveals errors made by the bank, then the amounts erroneous entries the accounting department of the economy should attribute account 76 "Settlements with various debtors and creditors" to subaccount 2 "Settlements on claims" and immediately inform the bank institution in which the current account is opened.

After decoding and a thorough check of the statements, based on the attached documents, an accounting markup is made of the amounts that have passed through the account. To do this, against each amount in the statement, the number of the corresponding account is put.

Accounting registers

The accounting register, which reflects operations on the current account in the journal-order form of accounting, is journal-order No. 2-APK. Journal-order No. 2-APK serves to reflect credit turnover on account 51 "Settlement account" in the context of corresponding accounts. At the end of the journal-warrant in special section reflects the debit turnover of account 51.

The basis for accounting entries in the order journal are bank statements with attached documents. Entries in the journal-order No. 2-APK are made on the corresponding accounts on the basis of bank statements for each day or the results of several statements. If the entries are made as totals for statements, then in the column "Date" indicate the start and end dates of the statements. Previously homogeneous operations are summarized in accordance with the markup made in the bank statements and the documents attached to them.

Entries in the journal-warrant of sums for several days, and not for each operation, significantly reduce accounting work. This procedure is also expedient because in other registers on offsetting accounts, each transaction that took place on the current account is recorded separately.

The sums of turnovers in the debit of account 51 on the last pages of the journal-warrant serve for control purposes. At the same time, these amounts are reflected in the corresponding journal-orders on a credit basis (magazine-order No. 6, etc.).

Debit turnovers are recorded similarly on the basis of bank statements with a preliminary summation of transactions on corresponding accounts. The balance of funds on the current account is shown only at the beginning and end of each month. During the month, for operational purposes, use data on balances shown in bank statements.

Magazine-order No. 2-APK is a register of monthly circulation. However, if entries for each line are made as totals for statements for several days, it may open for several months. At the end of each month, in the order journal, in this case, the monthly turnover amounts that need to be transferred to the General Ledger are displayed.

Posting to general ledger

The turnover on the credit of the account from the journal-order is entered in the General Ledger on account 51 with the total amount in the column "Turnover on the loan". At the same time, all the amounts that made up this turnover are recorded in the debit of the corresponding corresponding accounts in the General Ledger in the "Debit Turnovers" section from the credit of account 51 according to journal-order No. 2-APK. On the last page of the journal-order No. 2-APK, the date of completion of entries in the journal-order and the date of transfer of turnovers to the General Ledger are indicated on a monthly basis. All this is certified by the signatures of the performer and the chief accountant.

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Night elf

07.02.13 — 12:02

Good day to all. I’ve been looking for half a day now, I can’t find where to download a sample Journal-order No. Zh-2 for 51 accounts?

Thank you in advance

Attempt1C

1 — 07.02.13 — 12:03

http://blanker.ru/files/journal-order-forma-2.xls

Night elf

2 — 07.02.13 — 12:46

yes, not this form is needed, namely the number Zh-2

Night elf

3 — 07.02.13 — 12:47

here is such a form only without a sample and in Word or Excel http://profbuh.by/wp-content/uploads//150_z-2.pdf

Night elf

4 — 07.02.13 — 12:48

I can't find anywhere

Night elf

5 — 07.02.13 — 12:53

no one really knows

DEVIce

6 — 07.02.13 — 12:55

Two seconds of Google search: http://kodifikant.ru/class/okud/0720102

DEVIce

7 — 07.02.13 — 12:55

There is a download button there.

Order journals

How lazy 1C-nicknames have become. 🙂

Nasty

8 — 07.02.13 — 12:56

(0) spend half an hour, dial yourself ...
Well, or lock the secret...

Night elf

9 — 07.02.13 — 13:18

(6) and where is the file then?

Night elf

10 — 07.02.13 — 13:19

(7) I downloaded the form, and then you try to print it, this function is not available there

Put things in order in your work using the configuration 1C "IT Department Management 8"

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Lecture Search

Each statement in the order journal No. 2 and statement No. 2 is given one line.

At the end of the month, in the order journal No. 2 and statement No. 2, the totals are calculated by columns and lines, and the balance of account 51 “Settlement account” is determined at the end of the month. To do this, to the balance at the beginning of the month, reflected in statement No. 2, it is necessary to add the total of statement No. 2 and subtract the total of order journal No. 2. The balance obtained in this way is recorded in statement No. 2 and is checked against the closing balance of the last bank statement from current account.

On the last page of the journal-order No. 2 and statement No. 2, the signatures of the person who filled them out, the chief accountant of the organization, are signed, the date of filling and the date of transferring the amounts to the General Ledger are indicated.

IN accounting on the debit account 51 "Settlement account" corresponds with the credit of the accounts:

Document		Account correspondence	w/o
Debit	Credit
Bank statement from the account, PKO	Transferring cash from the cash register to a bank account
Bank statement from r / s.	The proceeds handed over to the bank's cash desks are credited
	The proceeds from the sale of products (works, services), fixed assets, materials and other assets are credited when accounting for sales as they are shipped and presentation of invoices for payment
Bank statement from the account, PP	Short-term bank loans and loans credited to the current account
Bank statement from the account, PP	Long-term bank loans and loans credited to the current account
Bank statement from the account, PP	Funds from the founders were credited to the current account as their contributions to the authorized capital of the organization
Bank statement from the account, PP	The funds received from other debtors were credited to the current account (according to writ of execution court, claims, etc.)
Bank statement from the account, PP, PT	The proceeds from the sale of fixed assets, materials, intangible and other assets are credited to the current account (taking into account the sale at the time of receipt of money)
Bank statement from account	Fines, penalties, forfeits credited to the current account

In accounting for a loan, account 51 “Settlement account” corresponds with the debit of accounts:

Document	Content of business transactions	Account correspondence	w/o
Debit	Credit
Bank statement from the account, PKO	Received cash at the cash desk from the current account
Bank statement from the account, PP, PT	Transferred from the current account to pay off debts to suppliers and contractors
Bank statement from the account, PP	Debts on short-term loans and borrowings were repaid from the current account
Bank statement from the account, PP	Debts on long-term loans and borrowings are repaid from the current account
Bank statement from the account, PP	Taxes and fees are transferred from the current account to the budget
Bank statement from the account, PP	Contributions to the Fund are transferred from the current account social protection population
Bank statement from the account, PP	Income transferred from the current account in favor of the founders of the organization
Bank statement from the account, PP	Various types of payments have been repaid from the current account accounts payable (rent, according to writ of execution of the court, for banking service and etc.)

Describe the types of changes that occur in the balance sheet under the influence of business transactions. Describe documenting and accounting for receipts

Fixed assets.

In the process of economic activity, under the influence of ongoing business transactions, changes in the composition of assets and sources of their formation are continuously taking place. Changes in assets and sources of their formation lead to corresponding changes in the balance sheet. The material form of assets changes in the process of their circulation with a constant value of the cost of funds, the form of sources of asset formation changes, the organization's assets are formed or withdrawn, but the main property of the balance sheet - the invariance of the equality of the results of its asset and liability when the sum of the balance sheet items changes under the influence of business transactions - is always preserved.

The procedure for reflecting these changes in the balance sheet will be considered in the following examples.

Assume that the following business transactions were made in the organization.

1st operation. Received money to the cashier from the current account in the amount of 100,000 rubles.

As a result of this operation, the money in the cash register increased by 100,000 rubles, and on the current account it decreased by 100,000 rubles, that is, this operation leads to a simultaneous increase and decrease in two items of the balance sheet asset by the same amount of 100,000 rubles.

The result of the balance sheet after this operation will remain unchanged, since there was only a transfer of funds within the assets of the balance sheet.

2nd operation. Withheld from accrued wages income tax in the amount of 120,000 rubles. Withholding tax from accrued wages leads to a decrease in payables to employees for wages by 120,000 rubles. At the same time, accounts payable to the budget for taxes are increasing by the same amount.

Thus, as a result of this business transaction, changes will occur only within the liabilities side of the balance sheet. The result of the balance sheet will not change, since the transfer occurred only in the sources of asset formation.

3rd operation. The organization received a short-term loan from the bank in the amount of 10,000,000 rubles. Money is credited to the current account. This operation, firstly, will entail an increase in funds in the current account in the amount of 10,000,000 rubles.

At the same time, the organization's accounts payable to the bank will increase by 10,000,000.

JOURNAL-ORDER No. 02

rub. Thus, as a result of this business transaction, changes will occur both in the asset and in the liabilities side of the balance sheet.

The balance sheet total will increase by 10,000,000 rubles, since as a result of obtaining a short-term bank loan, on the one hand, the availability of funds in the current account has increased, and on the other hand, a debt has arisen to the bank. At the same time, the equality of the results of asset and liability items was preserved.

4th operation. A debt to suppliers in the amount of 1,100,000 rubles was transferred from the current account.

As a result of this business transaction, the balance of funds on the current account will decrease by 1,100,000 rubles.

and at the same time, accounts payable to suppliers will decrease by the same amount. Changes occurred both in the asset and in the liability in the direction of reducing the balance sheet total by 1,100,000 rubles. Consequently, the equality of the results of the asset and liability has not been violated.

The four business transactions considered make it possible to trace all types of changes in the balance sheet:

a) changes in asset items (plus asset and minus asset);

b) changes in liability items (plus liabilities and minus liabilities);

c) upward changes in asset and liability items (plus asset and plus liability);

d) downward changes in asset and liability items (minus asset and minus liability).

The above can be represented as the following diagram:

fixed assets arrive to the organization:

- as a result of the capital investments(construction of fixed assets and the manufacture of equipment in an economic way, as well as purchases for a fee from legal and individuals);

- free of charge (including as a result of charitable assistance);

- as a contribution to the statutory fund;

- in other cases established by law.

The fixed assets received by the organization are accepted by the commission on the basis of the order of the head of the organization. The acceptance of fixed assets for accounting is carried out on the basis of the acts of the following forms approved by the head of the organization:

- "Act on acceptance - transfer of fixed assets" (form OS-1) which is compiled for each individual inventory item;

- "Act on the acceptance and transfer of groups of fixed assets" (form OS-1a), which draw up the acceptance of several fixed assets - household inventory, tools, equipment, if these objects are of the same type, have the same cost and are accepted in one calendar month.

One of the copies of the specified act, approved by the head of the organization, together with technical documentation(passport, specification, work instruction) is transferred to the accounting department of the organization, which, according to these documents, opens the appropriate inventory card. The passport contains a technical and economic description of the object, the time of commissioning, the depreciation rate, and other data.

Technical documentation related to this inventory object can be transferred to the place of operation of the object with a corresponding mark in the inventory card.

Internal movement is processed "Invoice for the internal movement of fixed assets" (form OS-2), drawn up by the transferring party in triplicate. The first copy is transferred to the accounting department, the second remains with the person responsible for the safety of the deliverer's fixed assets, the third copy is transferred to the recipient.

To account for the presence and movement of fixed assets of the organization, an active, inventory account 01 "Fixed assets" is intended. The debit of account 01 "Fixed assets" reflects the acceptance of fixed assets for accounting, and for the loan - their disposal. The debit balance of account 01 "Fixed assets" shows their value on the first day of each month.

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