Journal-order. Filling of order logs. Account orders for invoices

Each enterprise has the opportunity to independently choose the system and form of tax and accounting management. The prevailing principles for the formation of accounting data are: reliability, transparency, accessibility of perception, the ability to receive a report on any asset or type of calculations, eliminating data leakage and distortion.

Applied forms and accounting systems

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

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

The most widespread system of conducting at the enterprise of accounting is considered to be a magazine-order form. In modern conditions of process automation, a lot of software options are created, which are aimed at obtaining the maximum result. When using accounting programs, there are no clear boundaries between forms and accounting systems, since the formation of a report of any kind takes a minimal amount of time and effort.

General characteristics of the journal-order accounting system

At the heart of this system is the principle of systematization and accumulation of data reflected in primary documents. The recording of information in registers occurs simultaneously with the chronological sequence. The main documents of the system are: the order log, the cumulative (auxiliary) sheet, the main book and the balance sheet. For more detailed disclosure of information on analytical accounting, a card and a reverse statement of the account can be used. Their data is transferred to the corresponding log-order and the statement. To account for the main production and non-production assets, intangible assets, inventory cards of each object are maintained, accounting of production costs takes place with the help of costing sheets. Various kinds of settlement tables and decodings are carried out, as necessary, separately for each type of assets and settlements.

How to fill the registers

Filling of order logs takes place according to the credit characteristic of the operation, i.e., the data reflected in the primary documents is summed up by the credit of the specific account and recorded in the corresponding register. In this case, the debit-matching register is reflected in it, which makes it possible to apply the double-entry method in one document. Each magazine-order is a list, constructed according to the chess principle, formed on the basis of a loan of one or several similar (close in content) accounts.

The total value of the business transaction is placed at the intersection of the line and column of the register. For example, you can take log-order 2, designed to reflect information on the credit 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, and the like.

Magazine-order number 2

The following operations are reflected here:

• 10.05.2010 from the current account issued in the subreport of 2.0 units.
• 12.05.2010 funds are transferred to suppliers of raw materials and materials, 57.0 units.
• 13.05.2010 - cash withdrawal to the cashier's office, 15.0 units.
• 16.05.2010 funds were transferred to a special account (letter of credit) in the amount of 15.0 units.
• 16.05.2010 - withdrawal of cash in cash (20.0 units) for economic needs.
• 05/17/2010 suppliers are listed 13.0 units for the delivered goods.
• 25.05.2010 payments were made to founders in the amount of 10.0 units.
• 25.05.2010 the salary of the organization's employees is 35.2 units.
• 25.05.2010 is transferred to reduce the amount of debt on the loan 3.5 units.
• On 25.05.2010 the funds were transferred to the budget (VAT, advance payment) of 7.3 units.

Each business operation is confirmed by a primary document, on the basis of which the order journal is filled. When cash is withdrawn, the cash register of the enterprise is used (item 50), for the transfer of monetary assets from the company's current account to various counterparties or budgets of different levels - a payment order.

Statement

The order journal is filled from the primary documents, but some accounts have a sufficiently large volume of analytical information that is processed in the auxiliary sheet, and its total sum for the day is included in the corresponding register cell. For example, in settlements with suppliers and contractors in a day, several dozen transfers can be made to pay off (reduce) the amount of debt or pay advance payments. To maintain the analytics, an auxiliary statement for 60 accounts is compiled . 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 counterparts under the relevant contracts or delivery documents. A special document can be drawn up to decrypt this amount.

Account Decryption 60

The result of this sheet is reflected in the journal-warrant number 2, the documents confirming the operation are attached to the analytical interpretation (payment orders with the bank note).

Number of registers

Numbering is subject to each log-order. A form is a large format sheet that reflects a set of graphs to record the account numbers that correspond to the credit of the selected account (or group). Records of transactions are conducted daily or as primary accounting documents, ancillary statements are formed. The order-log opens on a specific synthetic account (a group of accounts similar in content) monthly, each assigned a permanent number.

• Form No. Ж-1 is maintained under the credit of 50 accounts.
• Form No. Ж-2 is maintained on the credit account 51.
• Form No. Ж-3 - credit accounts 56, 57, 55.
• Form No. Ж-4 - credit accounts 92, 95, 93, 94, 90.
• Form No. Ж-6 - credit 60 account.
• Form No. Ж-7 - loan 71 accounts.
• Form No. Ж-8 - credit accounts 06, 97, 09, 61, 67, 64, 63, 76, 75, 58, 73.
• Form No. Ж-10 - credit accounts 70, 02, 10, 84, 20, 69, 23, 65, 29, 28, 26, 31, 44, 05.
• Form No. Ж-11 - credit accounts 43, 41, 40, 46, 45, 62.
• Form No. Ж-12 - credit accounts 82, 89, 96, 86, 87, 88, 85.
• Form No. Ж-13 - credit accounts 01, 48, 03, 04, 47.
• Form No. Ж-14 - credit account 14.
• Form No. Ж-15 - credit accounts 83, 81, 80.
• Form No. Ж-16 credit accounts 11, 07, 08.

Closing registers

The order logs for the accounts are filled in during the month, at the closing of each register, the turnover of the loan is added to the debit of these accounts. The data of synthetic accounting are checked for compliance with the values of the auxiliary sheet, where analytical interpretations are reflected. The received values after verification are transferred to the general ledger. It opens for each calendar year, contains balances at the beginning of the period, is filled monthly with turnover of accounts and serves for the preparation of an interim balance sheet (quarterly, monthly, semi-annual).

When the year is closed (the reporting period), based on the data recorded in the general ledger, a balance sheet is formed. To do this, the turnover of all order logs for the period is summarized, 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 log-order accounting system is designed for manual data processing. Its main negative characteristic is the cumbersomeness of magazines and registers, so the best option for its application is accounting automation.