What is an accounting journal and who needs it?

Personnel work in any enterprise is unthinkable without the maintenance of registration forms. The types and specifics of them are dictated by the peculiarities of the given enterprise and are usually determined at the discretion of the head (except for mandatory forms, for example, in accounting for labor books, etc.). Maintenance of other forms is not strictly obligatory, but at large enterprises significantly facilitates and optimizes the work of the personnel service.

Registration forms include logs and registration books. Usually, they are made by personnel of the personnel service according to the subject of registered documents, taking into account the convenience and expediency. This can be a book or album layout of the pages, the presence of graphs and columns, which are necessary for this type of accounting. Registration forms can exist in the form of special forms printed in typographical way (such forms, as a rule, are purchased by the enterprise) or be filled by hand.

Mandatory requisites of any registration form are the name of the enterprise and the form itself, the date of commencement of its management, the end date of maintenance, the period of storage, the signature of the person appointed by the person responsible for the conduct. All pages of such a book or magazine are ripped, numbered, stitched together and certified with the seal and signature of the head. The pages are filled with a pen of black, purple or blue color in a neat handwriting, without erasures and blooming. If an incorrect entry is made, it must be crossed out with one thin line, and below the correct information is entered. Each correction must be certified by the signature of the responsible person with the date. In the presence of the "Notes" column, the correction information is entered there.

The accounting journal refers to internal documents and is not transferred to other divisions. He is kept by a person who is appointed by the order of the head responsible for his conduct. After filling out all the pages, the accounting journal is submitted to the company's archive and stored for 3 to 75 years, depending on the storage periods accepted for various documents.

An example of a registration form can be a work time journal, which is maintained at many enterprises, although its conduct is not legally required. According to the internal regulations, workers during the working day are entitled to leave the workplace only with the permission of the head, indicating the purpose and time of absence. This accounting journal serves as a means of recording the actual hours worked. It consists, as a rule, of several graphs (the record number and its date, the time of arrival and departure, the place of departure, the signature of the employee).

Another example of a registration form is the register of inspections of a legal entity or a private entrepreneur. It refers to the standard forms approved by No. 141 of April 30, 2009 by the Ministry of Economic Development and Trade of the Russian Federation and serves to enter information about inspections by state supervisory bodies. Such an accounting journal is highly desirable to have any PI or legal entity to comply with the law and protect against unauthorized inspections. But the absence of this journal is not a violation, the inspectors only record the fact of absence in the act of verification.

This journal is kept by the inspected person and is filled by representatives of the reviewing authority. Employees of the audited organization should not make entries in it. The persons conducting the audit are obliged to enter a record in the log about its purpose, scope and timing and specify the requisites of the order on the basis of which the audit is carried out. If the inspectors refuse to fill out the columns of the journal, their actions can be appealed. Records in the journal, if necessary, can be used to clarify the legality of the next inspection, and in case of conflict, they can serve as grounds for applying to higher authorities, including a complaint to the prosecutor's office.

The journal must be stitched, numbered, sealed by a legal entity and must contain the following columns:

- name of the supervisory authority ;;

- the start date of the inspection, its end, the time of the conduct;

- its legal basis;

- the purpose and subject of this verification;

- violations detected during the inspection and instructions for their elimination;

- Name, position, signature of the person conducting the audit.