Accounting registers are special journals accounting, which allow you to systematize and group data about facts economic activity enterprises. For each accounting system there are different shapes accounting registers. We will tell you in our article which journals are used in the journal-order accounting system.

Key points

The journal-order system of maintaining accounting provides for confirmation of all business transactions with the appropriate document - a primary documentation form. The primary document, in turn, must be registered in a special journal. Moreover, entries are made in chronological order.

All transactions are grouped into accounting accounts. That is, when reflecting correspondence with one accounting account, a separate journal order (JO) is used; when creating an entry for another account, the entry is reflected in another accounting journal. Note that the same entry can and should be reflected in two journals at once: in one for the debited account, and in the other for the credited account. This method reflects the double entry method of accounting.

The final data of the housing organization at the end of the reporting period are transferred to the key register - the general ledger. Let us remind you that a balance sheet is formed based on the general ledger data at the end of the financial year. Consequently, the reliability of the accounting financial statements depends on the completeness and correctness of recording information in the Order Journal.

Now let’s look at each JO in more detail, and provide sample forms and samples to fill out.

The forms below are examples! In accordance with the provisions of the Law “On Accounting” No. 402-FZ, each economic entity has the right to independently develop and approve its own forms of primary and accounting documentation. Also, the company is not obliged to maintain all the records if there are no operations to fill them out. Justify the company's position on this issue in its accounting policies. approve your own forms by a separate order or annex to the company’s accounting policies.

Journal order No. 1 “Cashier”

To generate the organization’s cash turnover, a special journal order 1 is used (you can download the form in Word and a sample to fill out below). In other words, all operations in which account 50 “Cash” is involved should be reflected in JO No. 1.

The basis for making entries is the cashier's report. The document, in turn, is generated on the basis of issued PKO and RKO for the day (or several days). Note that credit turnover on the account. 50 in ZhO are disclosed in more detail than debit (receipts to the cash desk). To detail cash receipts, order journal 1 and statement 1 are used. That is, statement 1 is a breakdown of profitable transactions with the company’s cash.

ZhO form No. 1

Example of filling out ZhO No. 1

Journal order No. 2 “Current account”

To conduct business operations on company current accounts opened in credit and banking institutions, use journal order 2 (you can download the form and an example of filling it out below). Entries should be made only on the basis of bank statements. They are the confirmation of the fact of movement of the company’s monetary assets. The ZhO details write-offs from r/accounts. A special statement is kept to disclose information about receipts.

Journal warrant 2, form

Filling example

Journal order No. 3 “Special accounts”

If the company's funds are stored in special accounts opened with banks or other credit institutions, then transactions on such accounts are reflected in JO No. 3. Records are generated according to the account. 54, 55, 56 accounting. In other words, if an enterprise uses letters of credit, check books or stores money in other accounts in its activities, then record the movement through these storage locations in ZO No. 3.

Example of filling out ZhO No. 3

Journal order No. 4 “Borrowed capital” and JO No. 5 “Mutual offsets”

If a company receives loans or borrowed funds to conduct business, then settlements for loans received are carried out in a special journal-order 4. The turnover in the account is entered into the register. 66 and 67, that is, for short-term and long-term loans and debt obligations.

Journal warrant 4, form

Filling example

Settlements by means of mutual offset of services rendered, works or goods supplied between economic entities are recorded in journal order 5 “Mutual Offsets”. It is worth noting that offset transactions between Russian companies are currently carried out quite rarely. However, set-off of counterclaims is not prohibited.

Journal order, form

Journal order No. 6 “Settlements with suppliers”

To register documents reflecting settlement transactions with current contractors, suppliers and other business partners, use order journal 6. Make entries based on received invoices, delivery notes and signed certificates for work and services performed. Enter expense transactions based on bank statements confirmed by completed payment orders. It is unacceptable to combine records even for one contractor (supplier). Each document must be reflected separately.

ZhO form No. 6

Journal order No. 7 “Settlements with accountables”

Reflect the money given to the employees of the reporting company in JO No. 7. Let us remind you that it is unacceptable to combine transactions even in cases where the money is given to one reporting person. Detail the records for each fact of issuing money.

Journal warrant 7, download form

Journal order No. 8 “Advances on settlements”

In settlements between suppliers and contractors, use advance payments, then to register advances paid, use the order journal 8. Make entries based on bank statements. Also, the JO should reflect settlements with budgets for tax payments and individual intra-economic transactions.

ZhO form No. 8

JO No. 10 “Main production”

All expenses that are aimed at ensuring the main activity are reflected in ZhO No. 10. Group business operations according to accounting accounts: fixed assets, depreciation, wages of key personnel, tax deductions, inventories and other expenses.

Journal warrant 10, download form

Journal order 10, sample filling

ZhO No. 11 “Finished products, sales”

Reflect the manufactured products in JO No. 11. If the company provides services or work, then also record the results of activities in the order journal 11. Information can be grouped by nomenclatures, types of goods or categories of services. The company has the right to independently develop a form, taking into account the specifics and type of activity.

Journal warrant 11, form

Sample filling

JO No. 13 “Property and capital”

Reflect the movement of fixed assets and intangible assets in the company in special JO No. 13. Enter information based on primary documents. For example, OS cards, invoices for internal movement, intangible asset registration cards and other primary documentation. Also, in the JO, reflect transactions for calculating depreciation on the company’s property assets. The register also records information about changes in the authorized capital.

Form ZhO No. 13

Journal order 13, sample filling

JO No. 16 “Capital Investments”

Information about the company's existing capital investments must be registered in a separate LC. Such business operations include: investments in non-current assets, equipment ready for installation. Record movement based on primary documents (commissioning, installation certificate).

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. Records of synthetic and analytical accounting are combined into unified system accounting.
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. Note officials, responsible for maintaining the register.
7. Signatures of responsible persons.

Registration logs are compiled on paper or in in electronic format. For the latter you will need electronic signature, which the document is certified by. 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. For each advance report we do individual entries. Concatenation or grouping of rows is not allowed.

Magazine warrant 13

We make records of expenses for own production, in the context of each business transaction (depreciation, wages 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.

A journal order is an accounting table built in a checkerboard shape, allowing one entry to account for an operation on two accounts - debited and credited.

Entries in journals - orders are made on the basis of data from verified and properly executed primary documents or reports of financially responsible persons, bank statements, etc. Documents recorded in order journals indicate: the date of entry, N of the order journal, N of the line in the journal for which the entry was made.

Order journals are built on a credit basis, i.e. registration of credit turnover for each balance sheet account is carried out in correspondence with debited accounts. The order journals reflect all transactions related to the credit of a particular account in correspondence with the debit of the corresponding accounts.

It is recommended to calculate subtotals within a month on a ten-day or five-day basis. At the end of the records for the reporting month, the totals for the month are calculated. For those accounts for which a statement is maintained simultaneously with the order journal, the results of this statement for each column are verified with the corresponding results of other order journals for interrelated accounts. At the time of the inventory of inventory items and funds, the results must be summed up in journals, orders and statements.

After calculating and checking the monthly results, the journals - orders and statements to them are signed by the person who compiled them, indicating the date. In addition, all journals - orders are signed by the chief accountant of the trade, trust, office (centralized accounting) or his deputy.

The monthly results of the order journals are recorded in the General Ledger for individual accounts, about which a note is made in the order journal signed by the person who made the entry in the General Ledger. In the General Ledger, current turnover is shown only for first-order accounts. Credit turnover (sum of totals) is transferred in one entry from the corresponding journal - order; debit turnover - in separate amounts from different journals in correspondence with credited accounts.

For those accounts for which a statement is maintained simultaneously with the order journal, the results of this statement for each column are verified with the General Ledger. Checking the correctness of the entries made in the General Ledger is carried out by calculating the amounts of turnover and balances for all accounts.

Correction of errors found in the registers before entering the totals is carried out in the following order: the erroneous entry is crossed out, and the correct amount is given above the crossed out one. If an error is discovered in the order journal after the totals have been entered in it, but before they are entered into the General Ledger, the correction must be made after the totals line.

After recording the results of journals - orders in the General Ledger, no corrections are allowed in them.

Necessary clarifications of turnover are documented in a specially prepared accounting certificate, the data of which is entered separately into the General Ledger.

Changes in turnover in the current month for transactions relating to previous periods are reflected in the order journals with an additional entry (decrease in turnover - in red).

For accounting purposes, there are 10 standard forms of journal forms - orders.

Permissible changes when printing forms of standard journal forms - orders

When printing forms of journal forms - orders, based on the volume and content of the work, but without changing the basic principle of constructing standard forms, it is permitted:

• Use the back of the form, but do not continue the form from one side to the other. On each side of the form there must be a completed journal form - an order.
• Increase the number of columns in journal order forms by adding new columns for corresponding accounts.
• Print the numbers corresponding to the invoices in the corresponding columns of the form in a sequence convenient for the user (preferably in ascending order of numbers).
• Enter the appropriate text in the columns provided for accompanying entries.
• When printing journal forms - orders, observe the following margin sizes: right - 20 mm; top - 18 mm; left - 8 mm; lower - 10 mm; and also proceed from the table of sizes of the main details of the journals - orders.

All changes allowed by paragraph 9 of the general instructions must be coordinated with the accounting and reporting departments of the ministries of trade of the Union republics, which is noted in the header part of the journal - order when it is printed in a typographical way.

When printing journal forms - orders intended for keeping records of several accounts, they should be numbered in the sequence of accounts.

The construction of journals - orders and the order of their maintenance allows you to control the accuracy and completeness of accounting records both daily and at the end of the reporting month.

Control is carried out by reconciling entries in accounting registers with supporting and other documents (commodity and cash reports, bank statements, etc.). For example, debit and credit turnover, as well as the balance on the “Goods” account, must be verified with the amounts of receipts, expenses and balances of goods on the commodity accounts of financially responsible persons. This reconciliation is carried out as entries are made in the journal - an order and a statement for the "Goods" account. In the same order, the correctness of the entries in the accounting registers for the accounts “Cash Office”, “Current Account”, “Special Loan Account for Trade Turnover”, etc. is checked.

The accuracy and completeness of accounting records is also controlled by comparison of interrelated indicators reflected in different journals - orders. Thus, the amount of goods received from suppliers in the debit sheet for the “Goods” account is verified with the journal - an order for the credit of the “Settlements with suppliers and contractors” account. The data on payment of supplier invoices contained in the journal - order for the loan "Special loan account for trade turnover" and the statement for the debit of the account "Settlements with suppliers and contractors" must be equal to each other.

The amount of goods sold for cash on the credit of the journal - the "Sales" order - is verified with the amount of trading revenue in the statement in the debit of the "Cashier" account. The total receipt of money to the cash desk from the current account, reflected in the debit of the "Cash Account" account, must be equal to the amount indicated in the corresponding column of the journal - the order for the credit of the "Current Account" account.

The data on the issuance of funds to the sub-account contained in the journal - order for the credit of the "Cash" account is verified with the debit statement for the debit of the "Settlements with accountable persons" account. In the same way, data on payments to workers and employees is verified wages, bonuses, pensions and benefits in the journal - order for the credit of the "Cash" account, turnover and balance in the "Other cash" account, sub-account "Cash in transit" with the journal - order for the "Cash" account and with the statement of the account " Special loan account for trade turnover" or "Current account", etc.

Only after a thorough check of the correctness and completeness of the reflection of business transactions is the data from journals - orders transferred to the General Ledger. Then control over accounting records is carried out by calculating the amounts of turnover and balances for all accounts in the General Ledger.

The amounts of debit and credit turnovers, as well as debit and credit balances must be equal, respectively.

All journals - orders for the reporting period must be bound (filed in a folder) in compliance with the sequence of their numbering.

Journals - orders are stored separately from primary documents.

Documents must also be bound (filed in folders) according to the corresponding journals - orders in the order of the sequence of entries in them. Cash, advance, commodity, material reports and registers, State Bank statements, grouping, analytical and control statements are stored together with related documents.

If there is a small number of documents related to transactions grouped in one journal, it is allowed to bind them (filing) in one folder according to several journals - orders, but with the obligatory separation of documents from one journal from another with a hard lining.

Any Russian enterprise has the right to independently choose the accounting system and form of maintaining accounting reports. The main task and purpose of data generation is reliability, accessibility, accuracy, transparency and eliminating the possibility of data leakage. There are several methods of accounting, one of which is the journal-order system. In our article we will look at how to fill out and why journal orders 1, 2, 3, 4, etc. are needed.

In accounting practice, there are several accounting systems:

• simplified;
• memorial warrant;
• journal-order.

Order accounting has found the widest application. In modern technological accounting, it is created great amount software options aimed at achieving maximum results. The use of automated systems allows you to reduce the time for generating reports and achieve the reliability of the displayed information.

All registers are subject to numbering, regardless of whether the order journal is 6, 2, 3 or any other; they are a form in a large format, where there are columns for indicating accounts and sub-accounts, as well as columns for displaying their correspondence. Records are generated each time primary documentation is received and as they are formed and statements are compiled. Accounting order journals are created for each separate synthetic account. One journal displays information about the movement of a specific account for the current month.

Note that the article discusses the journal accounting form for large and medium-sized manufacturing companies, except for the agro-industrial complex and individual entrepreneurs, the procedure for preparing reports for similar companies is different; in their case, other forms of statements are used.

Order numbering:

1. Order journal 1. Account information is displayed. 50.
2. Journal-order 2. Maintained according to account. 51.
3. Journal order 3. Synthetic accounts 55, 56, 57 are included.
4. Order journal 4. Displays information by account. 90, 92, 93, 94, 95.
5. Journal-order 6. Includes information on the synthetic account. 60.
6. Journal order 7. Information about the movement of the synthetic account is displayed. 71.
7. Journal-order 8. Accounts are included. 06, 09, 97, 61, 64, 67, 75, 76, 63, 58, 73.
8. Journal 10. Includes accounts. 02, 70, 10, 20, 84, 23, 65, 69, 26, 28, 29, 05, 44, 31.
9. Journal order 11. The movement of the account is displayed. 40, 41, 43, 45, 46, 62.
10. Journal 12. Maintained by account. 82, 96, 86, 89, 85, 87, 88.
11. Journal-order 13. Accounts are included. 01, 03, 04, 47, 48.
12. Journal 14. Movement according to the account. 14.
13. Journal-order 15. Accounts are affected. 80, 81, 83.
14. Journal 16. The report includes movement on synthetic accounts 07, 08, 11.

Register No. 1

Based on the primary documentation in the form of journal number 1, the cumulative result is formed strictly in chronological order, information about the movement of the cash register, it corresponds to a synthetic account of 50 and in terms of analytics: 50-1, 50-2, 50-3. The credit turnover is indicated on the front of the document, and the debit turnover is indicated on the back.

The document is drawn up on the basis of the cashier's reports and annexes to them. At the end of each day, the accountant makes entries, and at the end of the current month, the total is compiled. Our readers will be shown how to properly keep a journal order 1 by the filling sample presented below.

Please note that the law allows you to enter information not based on the results of each working day, but based on the results of, for example, 3-5 days. This forming option is allowed if the enterprise has insignificant financial movement at the cash register. In this case, in the “date” line it is necessary to show the start and end date of the record formation. An example of filling out, which readers can download from our website, will help accountants to correctly reflect the data in the statement.

Register No. 2

This reporting is used to reflect the results of current accounts (account 51). Filled out in accordance with bank statements and attachments to them each time a statement is received. The title side of the document reflects the movement on the loan, and on the back the form has the form of a statement where the movement on the debit is entered. If information is entered on several statements at once, then the initial and final number of transactions is indicated in the “date” line.

Register No. 3

Information on special bank accounts is entered, a synthetic account is used. 55. These current accounts provide information on the availability and movement of monetary units in domestic and foreign currency located within the territory of Russia and abroad. Outside the country, the presence of banknotes is confirmed by the following documents:

• letters of credit;
• payment documents;
• deposits;
• check books, etc.

It is possible to fill out the journal, as if using a synthetic account. 55, and broken down by analytics. Entries are made in accordance with the received bank statements.

Register No. 4

The documentation displays information on synthetic accounts 66 and 67; they are intended to display settlement transactions for short-term and long-term credit products combined with debit and credit movements. The data is entered in accordance with the loan agreement with the counterparty who received or issued the loan.

Register No. 6

This is a document that provides information on settlements with product suppliers and contractors. Reporting is generated both in synthetic and analytical form for each supporting document. The balance for the current month is transferred from the report prepared for the previous period. This displays information about the amount of accruals from the supplier or contractor and the amount of funds transferred under the relevant agreement.

Register No. 7

Settlements with accountable persons, which are accounted for on the balance sheet. 71, are reflected in the journal of accounting order No. 7, entries are formed separately for a synthetic account and in the context of analytics, respectively, for each individual accountable person.

The amount of the advance issued, the amount of funds spent, the amount of returned unused funds, as well as overspending of the advance are reflected separately in the corresponding columns, but in one line for one advance report.

Register No. 8

Order No. 8 should be filled out in accordance with the indicators of Journal No. 6. It affects several accounts: 60, 62, 68, 76, 79. Entries are made for each counterparty and the basis for the calculation. The balance at the beginning of the month is shown, which coincides with the ending balance of the report for the previous period, debit and credit turnovers, and the resulting balance at the end of the current month.

Register No. 10

Filled out according to the credit movement of the main accounts: 05, 20, 21, 23, 25, 26, 29, 69, 70, 94, 96, 97. Their correspondence is also reflected, taking into account production costs. Entries are made in accordance with Statement No. 12, which indicates information about the costs of basic and auxiliary workshops, as well as according to statement No. 15, where information is entered on costs for general plant needs and costs for future periods.

Register No. 11

The reporting includes information on the results of the current month for accounts: 40, 41, 43, 45, 46, 62, 90. Journal-order 11 reflects general information on the sale of inventory and materials and the amounts of completed stages, but unfinished work on the production of finished products. Records are generated on the basis of delivery notes and invoices.

Register No. 12

The document reflects information on targeted financing, which is recorded in the account. 86. Credit turnover in correspondence with other accounts (50, 51) is indicated. Records are formed in accordance with bank statements, accounting certificates and other primary documentation. The report is also compiled based on the results of the current month, broken down by each purpose of targeted funding and the sources of their arrival.

Register No. 13

Information on the movement of fixed assets is reflected, accounts 01, 02, 80 are affected. Data on the credit and debit turnover of these accounts and their correspondence are entered in the journal of accounting order No. 13. Records are made on the basis of primary documentation. The reporting frequency is quarterly.

Register No. 15

Used to reflect information on 84, 98, 99 accounts. On the title side of the document, credit turnover in correspondence with the corresponding synthetic accounting is indicated. Filled out on the basis of primary documentation and bank statements, if cash transactions are affected.

Register No. 16

Credit turnovers of 07 and 08 accounts are reflected. In correspondence with the corresponding synthetic accounting in the context of analytics, records are generated for each individual object. The statement is compiled in accordance with analytical accounting documents and primary documentation on capital investments.

Generation of final reports

Based on the results of each month, accounting reports are generated, often presented in journal-order form. All registers, except those that reflect the turnover of fixed assets, are compiled based on the results of the month. The final indicators on the statements are entered monthly into the general ledger, which is created for each reporting year. After filling out the lines of credit and debit turnover for the accounts in the general ledger, the balance at the end of the period is calculated.

This document serves as the basis for the preparation of interim financial statements (balance sheet). To enter indicators into the balance sheet in the general ledger, the turnover is summed up and the balance at the end of the reporting period is displayed.

This system is designed for manual accounting and working with documents is quite cumbersome. Therefore, to optimize and improve the maintenance of registers, an automated form of accounting is used. An organization can independently develop journals using Word programs and Excel, and you don’t have to be a programmer to do this.

To ensure the performance of one of the most important and basic functions of accounting, that is, control over effective use both production and non-production means and resources, certain systems are required, the powers of which are enshrined at the legislative level.

The journal order form is most acceptable for organizations with any field of activity, which is why it is most widely used.

In confirmation of this fact, we can say that all the main automated systems accounting work according to this principle, that is, they are based precisely on the journal-order form.

This form organically combines systematic, chronological, analytical and synthetic accounting. Why do accountants use this set?

Such a relationship can be visualized as follows:

1. Analytical accounting is carried out only by those departments that are responsible for receiving and storing inventory, as well as paying salaries and various benefits to employees. carry out this type accounting in monetary as well as quantitative terms.
2. Synthetic accounting carried out only in finance department companies. His distinctive feature is that it takes the form of a purely monetary expression.
3. Chronological accounting necessary for registration of completed business transactions in the form of records with supporting documents attached.
4. Systematic accounting necessary to formalize completed business transactions that differ in their economic content.

If the data entry was carried out absolutely correctly, then the final figures for any type of records should match. Such equality allows the head of the company to assess the actual situation, taking into account all the individual accounts of the organization.

Accounting registers are called certain journals-orders, notes in which are made exclusively in accordance with the chronological framework. These records are drawn up in the form of any business transactions, and they are associated with both synthetic and analytical methods of accounting.

This form involves filling out special journal orders that appeared as a result of registering notes, which are based on the credit-debit principle, when both a credit for a single account and a debit for the same account are simultaneously issued.

Thus, the total amount for business transactions can be recorded only once, and no repetitions are allowed. Entries in journal order form are made based only on primary receipt documents.

Any journal order is allowed to be opened only for one month, therefore, for more convenient maintenance and filling of them, the accountant who has been appointed responsible for filling it out can divide all accounting registers by types and categories of corresponding accounts by using several notebooks or corresponding books for notes.

Notes and entries can be made during the reporting month, and this can be done directly in the accounting register itself, or in certain auxiliary statements using summation. The latter is only done when there are too many similar accounts for small amounts. In the form of such auxiliary statements, the following documents are often used for reporting in journal-order form:

• special statements that form the basis for journal-order system;
• certain sheets used to decipher information;
• any types of financial and production parts;
• any tabular form.

You can easily transfer information from all statements at any time, since no special time is set, for example, every week, only on the last days of the month, and so on. When the reporting month comes to an end, all total amounts reflected in the order journal are transferred to subsequent reporting documentation, that is, to the accounting register, which is usually called General ledger.

Order journals are maintained in order to correctly display the balance recorded in the company.

The general ledger is called the general register, which is part of the journal order form. It lasts for one year. Its main purpose is to control all funds that are in the reporting documents.

In addition, it is important to analyze the ways in which they circulate, for example, in various correspondent accounts. For each individual account, it is necessary to create a specific page, and for each month a corresponding line is allocated in the sections.

The book is maintained in order to carry out calculations on all final annual lines with each individual account and to compare credit and debit turnover. Correct management necessary documentation in journal order form, it assumes equality of the total amounts of credit turnover and the total amounts of debit turnover.

If absolute equality is not achieved, then it is quite obvious that some accounting register was filled out incorrectly. Therefore, the accountant is faced with the task of identifying this error. After analyzing the information obtained after verification, it is necessary to draw up a turnover sheet and.

The Ministry of Finance has established and recommended its list of certain standard reporting forms for any type of accounting registers in a special resolution, however, despite this, the company has the right to develop its own forms in order to carry out more extensive control and thorough analysis of the information received. Naturally, no significant changes are allowed.

The main and most significant advantage of this system is that it assumes maximum transparency in reflecting all necessary information, as well as the way it is maintained is clear, which allows for an accurate and thorough analysis of primary documentation.

What order is the basis

In paragraph 19 of the Regulations, which regulates accounting, as well as the provision accounting statements V Russian Federation, it is said that all forms for accounting registers are approved by the Ministry of Finance. This provision is part of Order No. 34n, which entered into force on July 29, 1998.

Letter #59 was released on July 24, 1992. It contains recommendations for maintaining journal-order records, which is rightfully considered the most widespread in Russia. In addition, it has been implemented in many accounting programs.

The features of the journal-order system include the following principles:

• order journals are filled out strictly in the order in which transactions were recorded in the credit account, and debited accounts are taken into account in correspondence;
• Accountants need to combine synthetic and analytical accounting in a single register;
• any business transaction is reflected in accounting according to the indicators necessary for monitoring and maintaining reports;
• financially and methodologically related accounts must be combined into one journal order;
• A monthly order journal is often used.

Advantages and disadvantages

The main and undoubted advantages of the journal-order system for accounting include the following:

• the possibility of combining synthetic and analytical accounting into a single whole; this means that accounts in analytical accounting are combined with accounts in synthetic accounting, thereby eliminating the need to use various intermediate registers;
• reducing the number and volume of records, that is, accounting registers and main book are built as rationally as possible using a combination of synthetic and analytical accounting in a single register, which speeds up document flow;
• registers are subject to certain reporting, control and analysis requirements; it follows from this that the accumulated information in the sections that are necessary for maintaining reports excludes the selection of information on the last days of the reporting period;
• there is an opportunity for widespread implementation in the operation of computers;
• responsibilities are distributed more effectively among the employees responsible for this;
• following a specific work schedule;
• improving the efficiency and technique used to produce the report.

It is important to take into account that the journal-order system does not have prospects for its further development, since it involves the use manual labor employees.

The disadvantages of the journal-order system are possible difficulties in the construction of certain accounting registers, which are oriented towards exclusively manual entry of information and thereby complicate the mechanization of accounting. In addition, some registers are not interconnected.

You can learn from this article how order journals and the general ledger are compiled.