Magazine warrant. Filling of magazine orders. Account Magazines

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 ability to receive a report on any asset or type of settlement, elimination of data leakage and their distortion.

Applicable forms and accounting systems

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

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

The most widespread system of maintaining an accounting enterprise is considered to be the journal-order form. In modern conditions of process automation, many software options have been created that are focused on obtaining the maximum result. When using accounting programs, there are no clear boundaries between the 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

The basis of this system is the principle of systematization and accumulation of data reflected in primary documents. Recording information in the registers takes place simultaneously taking into account the chronological sequence. The main documents of the system are: journal-warrant, accumulative (auxiliary) statement, general ledger and balance sheet. For a more detailed disclosure of information on analytical accounting, a card and a negotiable statement of account may be used. Their data are transferred to the appropriate journal-warrant and statement. In order to account for fixed production and non-production assets, intangible assets, inventory cards of each object are maintained, and production costs are recorded using calculation sheets. Various kinds of calculation tables and transcripts are maintained, as necessary, separately for each type of asset, calculations.

Register filling procedure

Filling of order books takes place on the basis of the credit of the transaction, that is, the data reflected in the primary documents are summed up on the credit of a particular account and recorded in the corresponding register. At the same time, the register corresponding to the debit is reflected in it, which allows the double recording method to be used in one document. Each order journal is a statement, built on a chess principle, formed on the loan of one or more of these (similar in content) accounts.

The total value of the business transaction is placed at the intersection of the row and column of the register. For example, you can take order journal 2, which is intended 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-warrant №2

The following operations are reflected here:

• 05/10/2010 from the current account issued in the report of 2.0 units.
• 05/12/2010 funds were transferred to suppliers of raw materials, 57.0 units.
• 05/13/2010 - cash withdrawal at the cash desk of the enterprise, 15.0 units.
• 05/16/2010 funds transferred to a special account (letter of credit) in the amount of 15.0 units.
• 05/16/2010 - cash withdrawal at the cash desk (20.0 units) for household needs.
• 05.17.2010 transferred to suppliers 13.0 units for the delivered goods.
• 05/25/2010 payments were made to the founders in the amount of 10.0 units.
• May 25, 2010 the salary of the organization’s employees in the amount of 35.2 units was transferred.
• May 25, 2010 transferred to reduce the amount of debt on the loan of 3.5 units.
• On May 25, 2010, funds were transferred to the budget (VAT, advance payment) 7.3 units.
  

Each business transaction is confirmed by a primary document, on the basis of which a journal order is filled. When withdrawing cash to the company’s cash desk, a cash register order is used (account 50), and a payment order is used to transfer monetary assets from the company's current account to various counterparties or budgets of various levels.

Statement

The order journal is filled out from the primary documents, but some accounts have a sufficiently large amount of analytical information, which is processed in the supporting sheet, and its total daily amount is referred to the corresponding register box. For example, when settling with suppliers and contractors for one day, several dozens of transfers can be made to pay off (reduce) the amount owed or pay advance payments. An auxiliary statement of 60 accounts is compiled for conducting analytics . In the indicated example, on May 12, 2010, 57.0 units of funds were transferred from the current account of the enterprise, which are sent to various counterparties under the relevant contracts or delivery documents. To decrypt this amount, a special document can be prepared.

Decoding account 60

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

Register numbers

Numbering is subject to each journal order. The form is a large-format sheet, which displays a lot of columns for recording account numbers corresponding to the credit of the selected account (or group). Records of operations are kept daily or as the primary accounting documents, supporting statements are generated. An order journal is opened on a specific synthetic account (a group of accounts similar in content) on a monthly basis, each with a fixed number.

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

Register closure

Magazines-orders for the accounts are filled out during the month; at the close of each register, the loan turnover in the debit of the specified accounts is summed up. Synthetic accounting data is checked for compliance with the values ​​of the auxiliary statement, where analytical transcripts are reflected. The obtained values ​​after verification are transferred to the General Ledger. It opens for each calendar year, contains balances at the beginning of the period, is monthly filled with turnover on accounts and serves to draw up an interim balance (quarterly, monthly, semi-annual).

When closing the year (reporting period) based on the data entered in the General Ledger, the balance sheet is formed. For this, the turnovers of all order journals for the period are 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 journal-order accounting system is designed for manual data processing. Its main negative characteristic is the cumbersomeness of journals and registers, so the automation of accounting is the best option for its application.