Journal of accounting entries download form. An example of filling out a business transactions journal. Features of the formation of accounting registers

An analogue of a journal for registering business transactions existed long before the advent of accounting science as such. Such journals were called “barn books” and performed essentially the same functions as modern accounting acts.

Nowadays, a journal of business transactions is a document that records all the business activities of a particular company, arranged in chronological order. Any enterprise - private or public, multimillion-dollar or known to a narrow circle of people - keeps similar records.

Form, content and form

Thanks to this magazine, the overall financial condition of the company is monitored, all changes for the worse or better are shown and forecasts are made for the further development of the company.

A competent and conscientious economist, based on this documentation, will also be able to predict ways for the best development of the company and solutions to certain problems, if any are discovered.

All documents do not always reach the accountant on time and not always in the form required by law. Then you have to create documents either from oral retelling or independently. Officially, such actions are prohibited, but in practice they are used quite often.

It is important that documents can be changed or edited retroactively, and that all these changes do not affect further operations. A business transaction journal is created based on primary documentation.

Keeping a journal is directly related to each other and guarantees the company transparency and legitimacy of all operations carried out at the company, since the document displays all changes in the company’s business activities, such as:

1. Change in assets (any change in equipment that helps produce a firm's product, whether it is broken, replaced, or repaired).
2. Changes in liabilities (actions with loans and securities).
3. Positive changes in the general condition of the company (assets, liabilities and financial condition).
4. Negative changes in the general condition of the company (assets, liabilities and financial condition).
5. Certain facts that do not fall into any of the above categories (other changes).

Some enterprises additionally indicate in the journal those affecting the movement of funds.

There are no basic requirements for journaling, but there are a number of generally accepted rules, the maintenance of which is mandatory for each type of documentation:

There is also no general form of journaling, since the scope of its use is quite extensive. Most often, each enterprise creates a form that is convenient for itself, which includes all the necessary points and sub-points. For example, in a company engaged in organizing weddings, there will definitely be an item “expenses” (how much money was spent on materials - balloons, ribbons, flowers, etc.) and income transactions (how much was received from individuals for the entire work). This is also permitted by the Law “On Accounting”.

The journal is kept either in paper form - this is an ordinary book, stitched and numbered, or bound, which is filled out manually. Or in electronic form using special accounting programs. Here, most of the information is filled in automatically when you first specify the settings.

Mandatory for each journal are: transaction number, date, explanation (description of the transaction), the amount of each transaction. Additionally, the following may be indicated: debit, credit and information about the primary documentation or order journal (the place where the transaction was recorded). Each new entry must begin on a new line to avoid errors and misunderstandings in further actions.

Nowadays, electronic versions of magazines are most often used - these are much more convenient and faster, however, the policy of some enterprises allows filling out such documentation only manually. This is a longer and more labor-intensive process: it is important to be as careful as possible.

On paper

A paper journal is most often kept in small enterprises with a small turnover; filling out all items manually in multimillion-dollar companies is almost impossible due to constant changes.

The journal is filled out with a pen with dark blue ink, in neat handwriting: it is especially important to clearly display digital symbols in order to avoid ambiguity in the interpretation of a particular number and errors during further verification of calculation results. It is also recommended not to make any blots in the text - most likely, the authorities will require you to redo the page again.

The procedure for filling out the paper version is as follows:

1. The new line indicates the number of the operation with its details (date, content, type). Additionally, it is possible to indicate on the basis of which documents this operation is carried out.
2. Next, the amount of the transaction is indicated - financial profit and financial loss.
3. The debit is indicated - how much other persons owe the company and how much they paid for this operation.
4. The credit is indicated - what the company owes to other persons and how much it ultimately received.
5. A signature and decryption of the signature are placed.
6. If necessary, repeat everything from the beginning.

The signature and its decoding are mandatory, because if an error is made in the journal or there are misunderstandings on a particular issue, company representatives will immediately be able to find out who filled out this form and who is able to decipher what was written.

In 1C

If the journal is kept in electronic form (most often this is “1C: Accounting”), then following:

1. The “1C: Accounting” program (or other accounting program used by the company) is launched. The “Accounting” tab opens in the “Menu” line.
2. In this tab, open the “Business Operations” sub-item and click the “Add” button.
3. The following data is entered: date, type, details, amount.
4. Additionally, it is possible to add a sub-item “From whom”, as well as indicate debit and credit (this action is performed if necessary in connection with a banking action: loans, receipts or outflows of funds). Here you also select the required bank document and click the “Approve” button. Next, this document is automatically linked to the operation.
5. Saving is in progress.
6. If necessary, everything is repeated again.

The business transaction log also has a function that is added to the context and additional menu. This feature will allow find a record by transaction number(the most detailed description of each action). To search for a record by transaction number, select the corresponding command from the context or additional menu: a window will appear that allows you to enter the transaction number in the field.

The business transaction journal is most often created automatically by an accounting program, based on previously entered documents. In fact, the entire journal of business transactions should be created automatically, without human intervention, but often certain documents still have to be filled out manually.

An accountant will have to enter less data manually if the accounting program contains many different functions and is correctly configured for the work of a particular enterprise.

Filling example

Below is an example of filling out, but it is worth remembering that the form of filling out a certain company may vary and have its own nuances, which the new employee must be informed about in advance.

Thus, the journal of business transactions is integral part work of the enterprise, which is maintained by an attentive and responsible accountant and is filled out every time any economic changes occur in the company’s activities.

How are business transactions displayed? Detailed information is in this video.

Documenting all processes occurring in the business life of a company is one of the main tasks of an accountant. For these purposes, a journal of business transactions is used, as well as other accounting registers. This article will tell you which ones and how to fill them out correctly.

Any event in the economic activity of an organization must be documented in a primary document (Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”). All accountants know this postulate from the very first minutes of training. Without documentation, nothing can be taken into account, therefore the documentation of business transactions in accounting is total and continuous.

Based on the data received from the primary data, the accountant fills out special registers: order journals, statements and the general ledger. The data from them is used to prepare financial statements and balance sheets, which is the result of the accounting department’s work for the reporting period. What legal norms require constant documentation of business transactions and accounting, and what nuances need to be taken into account? Let's look at one simple example.

The fact of a business transaction

Limited Liability Company "Vesna" bought 3 cans of automotive paint for production needs for 1,200 rubles (400 rubles per piece) by bank transfer. In order for the accounting department to recognize the fact of this purchase, the authorized employee for this transaction must provide the accounting department for documentation:

1. A purchase and sale agreement in writing indicating the cost of the goods, if the company from which the paint was purchased is engaged in wholesale supplies (). For retail purchases, no contract is required.
2. A consignment note in the TORG-12 form, intended for documenting transactions for the sale of goods. The invoice form, along with instructions for filling it out, was approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132. The first copy of the TORG-12 form remains with the selling organization that sells inventory items, and is also the basis for the accounting department to record the write-off of inventory items. The second copy is received by the purchasing organization, and it is on this basis that the accounting department can capitalize inventory items, in our example, paint.
3. Invoice (if the organization that sells the paint is a VAT payer). An invoice is the most important and basic document on the basis of which Vesna LLC has the right to deduct VAT paid to the supplier company (clause 1 of Article 169 of the Tax Code of the Russian Federation). An invoice is a form of tax accounting and is used exclusively for the purposes of correct calculation and payment of VAT, but this type of accounting is also carried out by an accountant, and tax amounts are subject to posting on accounting accounts on an equal basis with other amounts.
4. Payment order to pay the supplier organization 1200 rubles for the paint received. For non-cash payments, this document is used. If Vesna LLC bought paint for cash, then the payment documents would be a receipt for the cash receipt order and a cash register receipt (clause 1 of Article 252 of the Tax Code of the Russian Federation, Federal Law No. 54-FZ of May 22, 2003 “On the use of control cash registers when making cash payments and (or) payments using payment cards").

Details of primary documents

From the above list it is clear that the main form on the basis of which an accountant can safely capitalize, document and pay for paint is the TORG-12 invoice. When completed, the part that directly concerns the receipt of goods will look like this:

This invoice, like the rest of the “primary” document, has mandatory details, the presence and correct filling of which must be checked by an accountant before accepting the document for work. Such details include, in particular:

• the name of the form and its code according to the All-Russian Classifier of Management Activities (OKUD) in the upper right corner. This code is only required for unified forms. If the form is developed independently, this detail may not be in it;

• document number and date of its preparation. These details are important for documentation, as they allow you to accurately determine the time of the transaction. Usually the date is written in Arabic numerals: first the day and month, represented by two pairs of digits separated by a dot, then the year by four digits;

• the name of the supplier (buyer) company on behalf of which the form was compiled. As well as her address and details;

• the content of the business transaction, which must correspond to the type and name of the form. For example, the TORG-12 invoice is intended for the transfer of inventory items to third-party organizations, and with its help it is impossible to formalize any other business transaction;
• event measures that can be indicated in physical and monetary terms. The monetary meter is used more often, since it is generalizing, and it usually displays all the indicators of the company’s economic activities in accounting;
• positions and surnames, first names, patronymics of persons responsible for the transaction or event and the correctness of its execution, as well as their personal signatures.

Additional details may also be used as needed. But all the details from the list are mandatory and must be in any primary document, otherwise the principles of documentation will not be followed.

Documentation in accounting registers

If everything is in order with the “primary”, then the accounting department of Vesna LLC can safely capitalize the purchased paint, that is, enter data about this economic event into the appropriate accounting registers, in other words, carry out documentation. This operation will involve the following journals and analytical accounting registers:

• a business transaction log (if the company maintains one, as this is not mandatory);
• journal order No. 6 for account 60 “Settlements with suppliers and contractors”;
• statement for subaccount 10.8 “Construction materials”;
• inventory cards;
• journal order No. 2 for account 51 “Current account”;
• statement of subaccount 68.4 “VAT”;
• main book.

Obviously, just one business transaction for documentation will require recording several transactions and posting data to all of the above registers. Previously, accountants had to do all this manually, but now accounting is automated almost everywhere, so entering information about a business transaction into the system allows for automatic posting of accounts.

In order not to miss anything and to check whether all business transactions are taken into account, a log of all transactions performed is often used. This is a regular tabular form in which a record is made of the essence of each business transaction, which was documented by the accounting department on the basis of the “primary” document. An example of filling out a business transaction log will look something like this:

Obviously, filling out such a log helps to check that all transactions have been accounted for. Therefore, it is advisable to form it at the end of each operating day. The form of the journal is arbitrary, since it does not belong to mandatory registers. It doesn’t even have to be approved in the accounting policy or kept on paper. This is a supporting document only.

Problem condition

business transaction journal

Solve a cross-cutting problem by registering the facts of the organization’s current financial and investment activities in the Journal of Business Operations, summarize them in the accounting accounts, draw up a balance sheet, and also fill out the accounting form “Balance Sheet” and “Profit and Loss Statement” using the example of a company limited liability "Romashka" (hereinafter referred to as Romashka LLC).

The methodological basis of the cross-cutting task is the regulatory documents in force in the field of accounting.

The facts of economic activity are given for the first quarter of 2011. The initial balances of the accounting accounts were formed as of December 31, 2010. The problem statement provides an extract from the accounting policy of Romashka LLC, which establishes options for accounting for individual assets and liabilities of the organization. In the process of solving the problem, you can use the current Chart of Accounts for accounting the financial and economic activities of the organization, which is presented in Table. 2.

To solve the problem you need:

• 1. Indicate the correspondence of accounts for the facts of economic activity in the Journal of Economic Operations (Table 4).
• 2. Open synthetic accounts (samples are given in Appendix 1), reflect the opening balances according to the balances as of December 31, 2010 (Table 3) and transactions for the first quarter of 2011, determine the turnover and ending balances.
• 3. Calculate the initial cost of the building, which was put into operation in the first quarter of 2011 and intended for subsequent rental (Appendix 2).
• 4. Determine the amount of value added tax (VAT) to be reimbursed from the budget for capitalized accounting items, calculate property tax and profit tax for the first quarter of 2011. In order to simplify the task, tax payments are calculated in any form.
• 5. Determine and write off the balance of other income and expenses for financial results (Appendix 3).
• 6. Based on these accounts, draw up a balance sheet (Appendix 4), and then a balance sheet indicating data at the beginning of the year and March 31, 2011 (Appendix 5) and a profit and loss statement for the first quarter of 2011 (Appendix 6). The indicated appendices contain the reporting forms recommended by Order of the Ministry of Finance of the Russian Federation No. 67n dated July 22, 2003 (as amended on September 18, 2006). Reporting forms can be submitted on separate blanks of the corresponding forms.

In the process of solving a practical problem, it is necessary to proceed from the following conditions:

• 1) the subject of the organization’s activities is operating lease;
• 2) in accordance with Art. 12 of the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds” No. 212-FZ dated July 24, 2009, from January 1, 2011, the following tariffs apply insurance premiums:
  • *to the Pension Fund of the Russian Federation - 26%;
  • *to the Social Insurance Fund of the Russian Federation - 2.9%;
  • *to the Federal Compulsory Medical Insurance Fund: from January 1, 2011 - 3.1%, from January 1, 2012 - 5.1%;
  • *to territorial compulsory health insurance funds: from January 1, 2011 - 2%, from January 1, 2012 - 0%.

The procedure for applying the rates of insurance contributions to the Pension Fund of the Russian Federation for all policyholders (with the exception of certain categories of policyholders for whom reduced rates of insurance contributions are established) is given in Table. 1. All employees of Romashka LLC fall into the category of persons “born in 1967 and younger.”

Table 1

Tariffs of insurance contributions to the Pension Fund of the Russian Federation in 2011, %

It is also necessary to take into account that for organizations that pay insurance premiums, the base for calculating insurance premiums for each individual in 2011 is established in an amount not exceeding 463,000 rubles. cumulatively from the beginning of the billing period. From amounts of payments and other remuneration in favor of an individual exceeding RUB 463,000. on a cumulative basis from the beginning of the billing period, insurance premiums are not charged. The maximum value of the base for calculating insurance premiums is subject to annual (from January 1 of the corresponding year) indexation in accordance with the growth of average wages. The amount of indexation is determined by the Government of the Russian Federation.

At Romashka LLC:

• *exceeding the maximum value of payments to individuals was not allowed;
• * are 0.2%;
• *there are no fixed assets that are not recognized as objects of taxation when calculating property tax. Property tax is calculated using the norms of Chapter 30 of the Tax Code of the Russian Federation, the tax base is determined in accordance with Art. 376 of the Tax Code of the Russian Federation, the tax rate is 2.2%;
• *to simplify the solution of the problem, it is assumed that the amount of taxable profit corresponds to the profit calculated according to accounting data. ?

Extract from the accounting policy of Romashka LLC for 2011, provisions used in solving the problem

"2. 1. Real estate objects for which capital investments have been completed, the corresponding primary accounting documents for acceptance and transfer have been drawn up, the documents have been submitted for state registration and are actually in use, are accepted for accounting as fixed assets.

• 2. 2. Depreciation of fixed assets is calculated using the linear method.
• 2. 3. The actual cost of purchasing materials is formed on account 10 “Materials” (without using account 15 “Procurement and acquisition of material assets” and account 16 “Deviation in the cost of material assets”).
• 2. 4. Cost accounting and calculation of the cost of operating lease services is organized directly on account 20 “Main production”.
• 2. 5. General business expenses recorded on account 26 are completely written off to account 90 “Sales” at the end of the reporting period.

Chart of accounts for financial and economic activities of an organization

2. 6. Romashka LLC, being a small business entity, in accordance with the provisions of the accounting policy, does not apply PBU 18/02... “

Table 2

Table 3

Journal of business transactions for the first quarter of 2012.

Transcript

1 IDZ. Accounting for fixed assets and inventories. Task: 1. Fill out the journal of business transactions for the 1st quarter of the current year. 2. Register the accounts on which there were transactions. 3. Draw up a balance sheet as of March 31 of the current year. Legend: fixed assets; MPZ material and production inventories; SLSPI method of calculating depreciation based on the sum of years of useful life; MLR reducing balance method. Methodological instructions During the implementation of the first point of the task, the business transactions journal is filled out in the following form (Table 1). Table 1 Example of filling out a journal of business transactions op Date Contents of transaction Correspondence of accounts Receipt of fixed assets Amount Calculation Equipment received from suppliers D08 K / 1.18 VAT on received equipment is reflected Equipment accepted for accounting as a fixed asset Depreciation of fixed assets 4 for January 5 for February 6 for March Inventories 7 receipt of the 1st batch 8 VAT 9 receipt of the 2nd batch 10 VAT 11 payment made 12 release to production Invoices, transactions on which took place during the 1st quarter, are drawn up as follows ( table 2): 1. The account balance as of January 1 from the source data in the task is indicated as the opening balance.

2 2. The “body” of the account indicates transaction numbers and amounts according to the business transactions journal. 3. The turnover and final balance are calculated. Table 2 Example of account registration D 60 NS) K OD - OK KS At the final stage of the task, a balance sheet is filled out for account balances at the end of the period (Table 3). Table 3 Example of filling out a balance sheet Asset Name of item as of March 31 Liability as of January 1 Name of item as of March 31 as of January 1 Debt to suppliers Balance Balance Options 1 10 Account balances as of January 1 of the current year Name of item Amount Note Fixed assets Group of homogeneous fixed assets Depreciation fixed assets Inventories of materials kg. 500 rub./kg. Inventory in work in progress Cash register Current account Debt to suppliers and contractors Debt to the bank on short-term loans Authorized capital Debt to the budget for taxes and fees Extract from the company's accounting documents

3 Method of calculating depreciation of existing fixed assets using fixed assets, years 1 linear 4 FIFO 2 linear 5 average 3 linear 6 average 4 linear 7 FIFO 5 linear 8 average 6 linear 9 FIFO 7 linear 10 average 8 linear 9 FIFO 9 linear 8 average 10 linear 7 average Inventory valuation method Operations for the reporting period: 1. A contract for the sale of part of the equipment was concluded (payment was made in the same month) Date of conclusion of the contract Initial cost of the written-off fixed asset Accumulated depreciation on the written-off fixed asset Sales price (including VAT 18%) Last day of the month depreciation of fixed assets is calculated for the current month. 3. Materials received (subject to VAT at the rate of 18%): 1st delivery, 2nd delivery Payment made in the same month. 1st delivery 2nd delivery Release into production Nat. units Price (without Nat. Price (without Date Nat. unit. VAT), unit. VAT),

4 Options Account balances as of January 1 of the current year Name of item Amount Note Fixed assets Group of homogeneous fixed assets Depreciation of fixed assets Inventories of materials pcs. 1000 rub./pcs. Inventory in work in progress Cash register Current account Debt to suppliers and contractors Debt to personnel for wages Authorized capital Retained earnings Debt of founders Extract from the accounting documents of the enterprise Method of calculating depreciation of existing fixed assets using fixed assets, years Method of assessing inventories 11 linear 10 average 12 linear 15 average 13 linear 15 FIFO 14 linear 20 average 15 MOO (K=2) 10 FIFO 16 linear 25 average 17 MOO (K=2) 15 FIFO 18 linear 10 average 19 linear 15 average 20 MOO (K=2) 20 FIFO Operations for the reporting period : equipment was received as a contribution to the authorized capital: Date of installation Estimated cost of use on the balance sheet Accepted method of calculating depreciation SLSPI MUO (K=2) SLSPI MUO (K=2) SLSPI MUO (K=2) SLSPI MUO (K=2)

5 SLSPI MUO (K=2) 2. On the last day of the month, depreciation of fixed assets for the current month is calculated. 3. Materials received (subject to VAT at the rate of 18%): 1st delivery, 2nd delivery Payment made in the same month. 1st delivery 2nd delivery Release into production Date Nat.unit Options Account balances as of January 1 of the current year Name of item Amount Note Fixed assets Group of homogeneous fixed assets Depreciation of fixed assets Inventories of raw materials l. 200 rub./l. Inventory in work in progress Cash register Current account Debt to suppliers and contractors Debt to personnel for wages Authorized capital Retained earnings Customers' debt Extract from the enterprise's accounting documents Method of calculating depreciation of existing fixed assets using fixed assets, years 21 linear 10 average 22 linear 15 FIFO Method of assessing inventories

6 23 linear 15 average 24 SLSPI (in its 3rd year of operation) 20 FIFO 25 linear 10 average 26 SLSPI (in its 4th year of operation) 25 FIFO 27 linear 15 average 28 linear 10 average 29 SLSPI (in its 5th year of operation) 15 FIFO 30 linear 20 FIFO Transactions for the reporting period: the enterprise acquired the machine Date of putting on the balance sheet Cost of the machine (including VAT 18%) of use Accepted method of calculating depreciation MOO (K=2) SLSPI MOO (K=2) SLSPI MOO (K=2) SLSPI MUO (K=2) SLSPI MUO (K=2) MUO (K=2) 2. Depreciation of fixed assets for the current month is calculated on the last day of the month. 3. Raw materials received (subject to VAT at the rate of 18%): 1st delivery, 2nd delivery Payment made in the same month. 1st delivery 2nd delivery Release into production Date Nat.unit

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Structure: 1. General instructions. Requirements for completing the test 2. The sequence of completing the test on a PC: 2.1. Entering data about the organization 2.2. Filling out reference books 2.3. Enter

MINISTRY OF EDUCAMENT AND SCIENCE OF THE RUSSIAN Votkinsk branch of the federal state budgetary educational institution of higher professional education “Izhevsk State Technical University named after M.T.

Organization Balance sheet as of December 31, 2011 OKUD Form Date (day, month, year) Limited Liability Company "Zhilkomservis N1 nq o k p o Admiralteysky District" Identification

International and national accounting principles and standards. The concept of accounting, its functions and tasks. Accounting policy of the enterprise. Types of economic accounting at an enterprise Accounting

There is a relationship between synthetic and analytical accounts, which is expressed as follows: - the beginning and ending balances of a given synthetic account must be equal to the sum of the balances at the beginning

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION FEDERAL STATE BUDGETARY EDUCATIONAL INSTITUTION OF HIGHER EDUCATION “RUSSIAN ECONOMIC UNIVERSITY NAMED AFTER G.V. PLEKHANOV" IVANOVSKY

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Each business transaction, be it receipt at the cash desk, purchase of equipment or write-off of fuel and lubricants, must be confirmed with a primary document and accepted for accounting. The primary registration should be made at the time of the operation or immediately after its completion. And to systematize information, it is customary to use special accounting registers - business transaction journals.

Journal-order form of accounting

The form of accounting in which all data on business transactions is taken into account and systematized in journals for recording business transactions is called journal-order.

The basic principles are:

1. Entries are made exclusively on credit accounts, indicating correspondence on debit.
2. Synthetic and analytical accounting records are combined in a single accounting system.
3. Data is reflected in accounting documents in the context of indicators necessary for control and reporting.
4. You can apply combined journals to related accounts.
5. You can create them monthly.

It is not necessary to use this form of accounting. An organization can keep records using a memorial order form, which is based on drawing up memorial orders for each business transaction. This type has a number of disadvantages: a significant lag between analytical accounting and synthetic accounting, as well as increased labor intensity: you have to duplicate records several times.

Magazine forms

For public sector employees, the Ministry of Finance developed and recommended unified forms (Orders No. 123n dated September 23, 2005 and No. 25N dated February 10, 2006). But it is not necessary to use them (No. 402-FZ dated December 6, 2011). The organization has the right to independently develop and approve forms for accounting journals. But for this they should be approved by a separate order of the manager or in the form of an appendix to the accounting policy.

OKUD journal form 0504071

List of current journals

State employees use these types.

Non-profit organizations use others.

Features of the formation of accounting registers

Law No. 402-FZ establishes mandatory requirements for accounting documentation. Regardless of what type of form was chosen by the organization: unified or developed independently.

Mandatory register details:

1. The name of the document and its form.
2. Full name of the institution.
3. Start date and end date of journal entries. The period for which it was formed.
4. Type of grouping of accounting objects (chronological or systematic grouping).
5. Indication of the unit of measurement of accounting objects, or the monetary value of the measurement.
6. Indication of the officials responsible for maintaining the register.
7. Signatures of responsible persons.

Registration logs are compiled on paper or electronically. For the latter, you will need an electronic signature to certify the document. Without a signature (electronic or handwritten), the journal order is considered invalid.

Corrections are permitted. They can only be entered by the person responsible for maintaining the journal. Next to it, you should indicate the date and certify the correctional entry with a signature, with a description of the position and full name of the person responsible.

Filling rules

Each magazine has its own filling requirements. Let's take a closer look at the basic filling rules.

Journal of registration of incoming and outgoing cash orders (JO No. 1)

We make entries based on the cashier’s report, confirmed by relevant documents ( and ) at the end of the working day. If movements at the cash register are insignificant, it is allowed to make entries in the register 3-5 days in advance, according to several reports at the same time. Then in the “Date” field we indicate the period for which we are making records. For example, 3-6 or 20-23.

Magazine order 2

Entries are made on the basis of bank statements and other supporting documents (checks, personal account statements). It is allowed to make one entry on several bank statements. In this case, in the “date” field, be sure to indicate the start and end date of the statements.

Magazine order 6

We fill out the register based on documents confirming settlements with suppliers and contractors. Merging records is not allowed. The final balances of the previous period are transferred to the next register, in the “Balance at the beginning of the month” field.

Magazine order 7

We register settlements with accountable persons. We make separate entries for each advance report. Concatenation or grouping of rows is not allowed.

Magazine warrant 13

We make records of expenses for our own production, in the context of each business transaction (depreciation, wages of production personnel, materials, deferred expenses, etc.).

When using automated accounting programs, data in order journals is filled in automatically. Moreover, records are generated for each business transaction separately.