What is a journal-order accounting system in accounting? Journal-order. Filling out order journals. Account order journals Sample of filling out transaction journal 2

Accounting statements, accounting → Journal order No. 14 for the credit of account No. 14

journal - order no. 14 on loan accounts no. 14 “revaluation of values” for 20 +-+ no. accounts in debit accounts from a loan accounts no. 14 +-+- name...

for__________2002

from the credit of account No. 51 “Current accounts” to the debit of accounts:

Although the order journal collects information on the credit turnover of this account: posting Dt51-Kt51 may occur when transferring funds from one current account of an enterprise to another current account of the same enterprise. The accounting department must maintain clear records for each of the current accounts. Turnovers on the debit of account 51 are recorded in various order journals, but are collected in statements 2.

Statement No. 2

for__________2002

To the debit of account No. 51 “Current accounts” from the credit of accounts:

Balance at the beginning of the month_________rub.

Balance at the end of the month_________rub.

The basis for filling out these accounting registers are bank statements from the company's current account, confirmed by primary documents for each transaction.

The amounts with the corresponding corresponding accounts of each statement are added up and recorded in the order journal and the statement of totals.

When filling out these registers, it is mandatory to use one line for each statement, regardless of the period for which it was compiled (for one, two or five days). Therefore, the number of occupied lines in the order journal and in the statement should be the same (according to the number of bank statements).

Both in the journal - order 2, and in statement 2, amounts are recorded in the context of corresponding accounts (all transactions at the intersection of rows and columns are indicated), which allows you to check the receipt and expenditure of funds from the current account not only by quantity, but also by time (there are indicating the date of statements). These two documents are like counter documents: one of them records the debits of different accounts in correspondence with loan Account 51, and in another way - loans to various accounts in correspondence with debit this account. Together they give a complete picture of the behavior of this account when describing the economic process at the enterprise.

The same system is used in other accounts.

Basic entries for account 51 “Current accounts”

In the process of accounting, to display transactions on the account for bank payments, you must use journal-order. Form No. 2 of the document is intended for use by industrial companies.

In turn, form No. 2-C is used by construction organizations, and No. 2-SN is used by companies whose main labor activity is supply and sales.

Definition

The definition of “magazine order” means a free sheet, which has a large format, since there is a need to display a significant number of different details.

Documentation must be opened for a calendar month for synthetic accounts (with at least one). In addition, each file must include an individual number.

The form can be filled out daily from primary documentation or from additional statements, which represent the basis for the formation of a “primary” document.

For the second case, there is a need to record the results of statements, and this means the presence of exclusively credit information on the synthetic accounts of interest.

This structure allows us to minimize the likelihood of repetitions of turnover of corresponding accounts. Monthly information is capable of displaying general information that is directly related to credit and debit turnover.

The order journal contains official data that relates directly to business transactions, as well as information about which there is a need to display on the basis of organizing various events and generating appropriate documentation for them.

For this reason, the regular display of all necessary information regarding procedures is the basis in the process of maintaining the chronology of work activities.

It is also worth considering that it is necessary not only to reliably indicate all the necessary information in journal order No. 2, but also to reconcile them with debit accounts, and only then enter them into the General Ledger.

The main characteristics of journal-order accounting

Clause 19 of the Regulations on accounting, including reporting in the Russian Federation (based on Order of the Ministry of Finance No. 34n of July 1998) clearly states that the forms of accounting registers are formed and can be recommended exclusively by the Ministry of Finance.

Back in 1992, the Ministry of Finance of the Russian Federation issued Letter No. 59, which contained clear recommendations regarding the use of a unified journal-order type of accounting.

For this reason, the journal-order form of accounting was able to gain wide publicity throughout the Russian Federation, which led to its further implementation in various accounting software.

The basis of this document is formed from features that, in turn, can characterize the principle of the journal-order form of accounting.

Such principles, according to the Letter of the USSR Ministry of Finance dated March 1960, often include:

• information specified in order journals, recorded in the registration procedure for transactions exclusively on creditor accounts, and in correspondence with debited ones;
• information regarding synthetic or analytical accounting, which in most cases is displayed in one joint register;
• various business transactions displayed in accounting directly in the context of indicators that are in dire need of full control and appropriate reporting;
• applied, and combined journals-orders for accounts, directly related to each other economically and methodologically;
• monthly order magazines.

Regulatory acts

The form of the journal order and the procedure for filling it out are regulated by such regulations as:

1. A letter from the Ministry of Finance dated March 1960, which states the need to apply the document in question.
2. Order of the Ministry of Finance No. 34n of July 1998, which discusses the forms of journals and the procedure for their formation.
3. Letter No. 590 of the Ministry of Finance of 1992, which contains recommendations for filling out and maintaining a journal order.

The list of regulations is not exhaustive, but contains all the necessary information that will allow you to fill out and maintain the document in question without much effort.

The journal order in Form No. 2 is used exclusively in the process of accounting for transactions displayed in creditor account 51 (based on the Letter of the Ministry of Finance of March 1960).

All information is indicated in the document on the basis of various bank statements for current accounts and accompanying documentation.

All necessary entries are made according to the corresponding accounts of the final bank statements (there may be one or several of them). If records are indicated for several statements, the “Date” field must necessarily display the start and end dates of the corresponding statements.

On the reverse side of the order journal in Form No. 2, Statement No. 2 should be displayed, which indicates the debit turnover for.

All accounting information regarding this documentation must be displayed in the appropriate subsection “Current Account”. A corresponding statement must be attached to each individual form of this journal.

All necessary entries in the document must be made on the basis and in strict accordance with bank statements, in accordance with the existing current account and the documentation accompanying it.

In this documentation and the accompanying statement, each individual corresponding account must have a final record, which necessarily corresponds to one or more bank statements, displaying the start and end date of the transaction.

All available amounts are subject to grouping according to the method of calculating the information that was displayed in the bank statement and accompanying financial documentation. The final indicators must be entered in the order journal and the accompanying statement of the appropriate form. All results of operations obtained must be reflected in corresponding accounts, indicating bank statements and other documentation.

All financial capital that remains in the bank current account is subject to mandatory indication in the statements at the beginning and end of the month (by date). To be able to quickly analyze the actual state of the company's capital during one reporting period, it is necessary to apply information on the residual balance, which is displayed in the bank statement.

Sample

Initially, it is worth remembering that companies have the right to independently develop the form of journal order No. 2.

Considering that accounting is automated in most cases, there is no need to maintain a personal journal-order form in Form No. 2. This register can be created automatically on the basis of extracts from banking institutions posted in the accounting database.

The completed journal order in form No. 2 looks something like this (conditional information for October 2016):

As you can see, there cannot be any difficulties in drawing up the document. It is enough to ensure the accuracy of the information provided.

Important Features

Before you start filling out a journal order and conducting successful business activities in general, you need to remember some important nuances that may affect the analysis of completed transactions:

• the form can be used in the process of carrying out business transactions, including for their control within the framework of current legislation;
• all necessary information can be entered only based on the credit attribute of the goods;
• implies a combination of synthetic and analytical types of control, including the possibility of making systematic and chronological records;
• business transactions upon completion of the process of filling out all the necessary data can be reflected in the form of indicators, on the basis of which control and generation of a report are carried out.

It is worth noting that the form itself is distinguished by the possibility of rational construction, as can be seen from the sample. A properly composed structure allows you to more than successfully manage with a minimum number of records.

Features of compiling order journals are in this manual.

The journal-order accounting system is a classic form of accounting in which information from primary documents is systematized in special registers - journals-orders that monthly record all transactions carried out by the company.

Each journal order is intended to reflect transactions performed on the loan of one or more economically similar, and therefore synthetic accounts combined in one register. The form has a section or a separate column for each account. Order journals for accounts that require analytical accounting along with accounts credit entries have two sections: the main one (the order journal itself) - for entries on the account credit, and an additional one (statement for the order journal) - for recording the necessary analytics. Debit turnover on the account is recorded in other journals along with the corresponding credit accounts, ensuring the basic principle of accounting science - double entry on accounts. correspondent 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 entries have been entered into the order journals, the data is summed horizontally and vertically, the results of which must match.

Total information on accounts from order journals (beginning and ending balances) is transferred to the general ledger, which is the basis for compiling the enterprise’s balance sheet. Systematization of accounting information and a clear chronology of records are the principles for constructing these accounting registers. The use of a journal-order system significantly simplifies labor-intensive accounting work, facilitating the formation of financial statements and monitoring its proper preparation. Let's look at what order journals are used in Russian companies.

Journal order 1

Journal order number 1 for account number 50 “Cash” 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 of the account is formed by all payments from the cash register, the debit balance is formed by funds received. The final line informs about the amounts of the accounts for which money was issued from the cash register: in our example, 108,652 rubles for salary payments. (D 70), accountable amounts 72,000 rubles. (D71), etc. Often in this register, for convenience, the balance of money as of the reporting date is displayed, subsequently checking with the data in the cashier’s report.

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

Journal order 2

Journal order 2 takes into account transactions reflected in the credit account. 51. Entries are made on the basis of bank statements and attachments 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. according to receipts to the account. Journal order 2 (you can download the form below ) , is filled in according to the same principle as journal order 1.

Let's look at an example:

Order logs 3, 4, 5

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

Journal order 4 is provided for recording transactions on credits and borrowings on the account. 66 and 67. Journal order 5 is rarely used by Russian enterprises, since offsets of mutual claims between debtors and creditors are today considered an exclusive operation. However, such a register exists and is used if necessary.

Journal warrant 6

Settlements for supplies supplied and services rendered are reflected in journal order 6 – a combined register recording the receipt of goods and services and further payments for them.

Journal order 6 (filling sample attached) is maintained according to account. 60 “Settlements with suppliers and contractors” for each counterparty.

Journal warrant 7

Journal order 7 records the 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 the timely submission of employee expense reports.

Introducing journal order 7: sample filling

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 order 10

Journal order 10 (filling sample just below) is intended for accounting 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.

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 statements that form the journal order 10. The form can be downloaded below.

Journal warrant 11

This accounting register - journal order 11, is necessary to record the shipment, sale of products, and is filled out on the basis of auxiliary statements No. 15 and 16, which reflect the prices for inventories applied in accordance with the accounting policy - actual or accounting.

Journal warrant 12

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

Journal warrant 13

Accounting for fixed assets and intangible assets is reflected in journal order 13. The basis for filling it out are depreciation calculations, certificates, and disposal acts. Journal order 13 – sample filling:

Journal warrant 15

Accounting for the use of profit and future income for accounts 84, 91, , 99 is kept in the journal order 15 (the form can be downloaded below). Turnovers are entered into the register for the reporting month in the context of analytical accounting items and on a cumulative basis from 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 in accounts 07, 08, 11 is carried out in journal order 16. Credit turnover of these accounts is recorded as monthly results based on information from analytical statements and primary documents, presenting data about each object combined in the register.

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

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

Applicable forms and accounting systems

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

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

The most widely used accounting system at an 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 maximum results. When using accounting programs, there are no clear boundaries between forms and accounting systems, since generating a report of any type 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 of information in 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 disclosure of information on analytical accounting, a card and accounts can be used. Their data is transferred to the appropriate journal-order and statement. To account for fixed production and non-production assets, intangible assets, inventory cards for each object are maintained, and production costs are recorded using costing sheets. Various types of calculation tables and transcripts are maintained as necessary separately for each type of asset and calculation.

Procedure for filling out registers

Filling out order journals occurs according to the credit characteristics of the operation, i.e., the data reflected in the primary documents is summarized by the credit of a specific account and recorded in the appropriate register. At the same time, the register corresponding to debit is reflected in it, which allows you to apply the method in one document. Each order journal is a statement built on a chessboard principle, formed on the basis of the credit of one or several similar (close 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 “Current Account”, to the debit of accounts 50, 55, 52, 57, 58, 18, 60, 62, 68, 66, 76, 71, 70, 73, 75, etc.

Journal-order No. 2

The following operations are reflected here:

Each business transaction is confirmed on the basis of which a journal order is filled out. When withdrawing cash from the cash desk of an enterprise, a cash receipt order (account 50) is used, 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 journal order is filled out from primary documents, but some accounts have a fairly large amount of analytical information, which is processed in the auxiliary statement, and its total for the day is included in the corresponding register cell. For example, when making payments to suppliers and contractors in one day, it is possible to make several dozen transfers to repay (reduce) the amount of debt or pay advance payments. To conduct analytics, an auxiliary statement is compiled according to In the specified 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 count 60

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

Register numbers

Each order journal is subject to numbering. The form is a large format sheet that displays many columns for recording account numbers corresponding to the credit of the selected account (or group). Records of transactions are kept daily or as primary accounting documents and auxiliary statements are generated. 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. Ж-1 is maintained for credit 50 of the account.
• Form No. Ж-2 is maintained for the credit of account 51.
• Form No. Ж-3 - credit to accounts 56, 57, 55.
• Form No. Ж-4 - credit to accounts 92, 95, 93, 94, 90.
• Form No. Ж-6 - credit 60 accounts.
• Form No. Ж-7 - loan
• Form No. Ж-8 - credit to accounts 06, 97, 09, 61, 67, 64, 63, 76, 75, 58, 73.
• Form No. Ж-10 - credit of accounts 70, 02, 10, 84, 20, 69, 23, 65, 29, 28, 26, 31, 44, 05.
• Form No. Ж-11 - credit to accounts 43, 41, 40, 46, 45, 62.
• Form No. Ж-12 - credit to accounts 82, 89, 96, 86, 87, 88, 85.
• Form No. Ж-13 - credit to accounts 01, 48, 03, 04, 47.
• Form No. Ж-14 - account credit 14.
• Form No. Ж-15 - credit to accounts 83, 81, 80.
• Form No. Ж-16 credit accounts 11, 07, 08.

Closing registers

Account journals are filled out throughout the month, and when each register is closed, the credit to debit turnovers of the specified accounts are summed up. Synthetic accounting data is checked for compliance with the values ​​of the auxiliary statement, which reflects the analytical transcripts. The resulting values, after reconciliation, are transferred to the General Ledger. It opens for each calendar year, contains balances at the beginning of the period, is filled monthly with account turnover and serves to compile an interim balance (quarterly, monthly, semi-annual).

When closing the year (reporting period), a balance sheet is formed based on the data entered in the General Ledger. To do this, the turnover of all order journals for the period is 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 cumbersomeness of journals and registers, so the best option for its use is accounting automation.