To record settlement transactions with persons to whom accountable funds are issued, a journal order of Form No. 7 is provided. The document is required to include all data on advance amounts issued for future expenses to employees of organizations.

Maintaining the form

The integrated system of journal entries is the object of synthetic and analytical accounting and analysis. Analytical information for each amount of advance funds issued is taken into account separately. The corresponding lines of the order journal reflect the amount of the advance payment, its spent part, the costs of paid tax deductions, the returned unspent amount, as well as additional advance payments, if any.

Synthetic accounting involves displaying the movement of advance funds in correspondence with debited accounts. The same part of the document reflects background information on the expenditure of funds to pay daily expenses for business trips.

Journal-order No. 7 provides for the entry of data on advance payments and settlements on them in the amount of 30 transactions over the course of 1 month. If there is no space left for records due to the large number of advances issued, loose-leaf sheets are used that are legally provided for such cases.

(Size: 84.0 KiB | Downloads: 15,969)

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 accounting form. 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.

Journal order 7: form and sample filling

On the final page of this journal, data on bank or credit institution statements is filled in. Here you can download a free sample of filling out journal order No. 4.
To maintain journal order No. 5, a unified form is used. This form must contain data from each department or division of the enterprise where separate records of financial transactions are kept.
In the column for account No. 64, data on the mutual claims of all participants in financial relations is recorded. To record data on the debit account, a statement is used, in which data is entered only on the basis of bank statements on the personal accounts of the person who is a participant in the mutual settlement.
Here you can download a free sample of filling out journal order No. 5. Journal order No. 6 is the main source of information about the turnover of material assets of an enterprise, so it must be filled out regularly.

Journal-warrant No. 7

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.

Info

The main documents of the system are: journal order, accumulative (auxiliary) statement, general ledger and balance sheet. For a more detailed disclosure of information on analytical accounting, a card and a revolving account statement can be used.

Cash revenue received for sold products, services provided PKO D 50 - K 62 5000 2 Cash revenue received for sold fixed assets and other property PKO D 50 - K 62 30000 3 Paid for long-term securities RKO D 58 - K 50 4000 4 Paid for third-party services RKO organizations D 60 – K 50 1000 5 Cash deposited into account at RKO bank, announcement for cash contribution D 51 – K 50 45000 Let’s fill out journal order No. 1 based on data from the business transactions journal. Journal order No. 1 for March 2015 for the "Cash" loan No. From the "Cash" account credit to the debit of accounts TOTAL 58 60 51 3 4000 4000 4 1000 1000 5 45000 45000 TOTAL 4000 1000 45000 50000 Let's fill out statement No. 1 based on the original data Sheet No. 1 for March 2015

Journal-order forms of accounting

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.

Attention

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.

These current accounts provide information about 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.

Journal-order. filling out order journals. account order journals

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. The 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 use the double entry method in one document.

What is a journal-order accounting system in accounting?

One journal line reflects information about one report, regardless of the period for which it was compiled. This means that the number of lines in the journal corresponds to the number of reports that were submitted by the cashier. To register all financial transactions for bank payments on account No. 51, order journal No. 2 is used. This form of journal is most often used by industrial organizations.

Construction organizations use for this purpose a journal order in form No. 2-s, and sales and supply organizations use form No. 2-sn. Journal order No. 3 (picture on the left) records transactions on several accounts:

• No. 54 – capital expenditure account;
• No. 55 – bank account;
• No. 56 – invoice on the receipt and expenditure of other funds.

All data in journal order No. 3 must be confirmed by bank statements.

Filling out order journals (forms and samples)

Filled out on the basis of primary documentation and bank statements, if cash transactions are affected. Register No. 16 Credit turnovers of 07, 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.

Formation of final reporting 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.

Journal-order No. 7

Statement No. 14 of journal-order No. 10 reflects the amounts regarding defective goods, surpluses or shortages. The accountant generates such data using primary documentation and inventory results.

The cost of excess items, as well as inventory, is reflected in an amount similar to that indicated in accounts No. 12 and No. 15. The final figure for the amount of goods or personal items is determined using the calculation method.

All data in each order journal must be entered correctly. Do not forget to indicate the names of transactions and the dates of their completion.

The forms of these journals must be signed by officials. In addition, the forms must contain imprints of the company's seals.

If at least one requirement is violated when filling out the form, regulatory or supervisory authorities have the right to apply sanctions to such an enterprise.

Journal-order No. 7 is designed to allow effective accounting of settlements that are carried out between the organization and accountable persons for advance amounts issued. The form is required to be completed for all funds issued for reporting.

The list of accountable persons is approved by the head of the organization. These include persons who receive advance funds on account, intended for travel or business needs. Their issuance is regulated by the rules for conducting cash transactions. Cash for a business trip is issued with a cash receipt order, and there must be an officially issued order for the business trip itself.

Within 3 days (or another period established by the organization), the accounting department receives a report on the funds along with supporting documents. Cash balances go to the cash register, purchased goods go to warehouses. Reports are checked by accounting employees in form and substance.

If the report is not received within the specified period, funds are collected from the employee’s salary. If this is not possible, the lost funds go to an account designated for accounting for shortages.

Decrees of the Government of the Russian Federation establish separate norms and procedures for reimbursement of expenses incurred when sending employees to advanced training courses, construction and installation, watch and field work, for activities of a mobile nature or while constantly on the road.

Receipt and expense orders, advance reports with correspondent accounts entered are the basis for filling out order No. 7. The following sample forms are used to fill out the journal:

The last line of the page summarizes the results.

Features of management

The system of journal entries is an object not only of synthetic and analytical accounting, but also of form analysis. In this case, analytical information is entered for each of the issued amounts separately; the date and amount of issue are reflected in separate terms, in which parts the costs were incurred, deductions to the tax services, and which part was returned to the cash desk. If an additional advance was issued, this is also reflected in the journal.

As synthetic accounting, records of the movement of money received as an advance follow in correspondence with debit accounts. In the same part of order No. 7, complete information on payment of travel daily expenses is indicated.

The form requires the presence of 30 entries for advance transactions during one calendar month. If the number of advance payments exceeds the specified amount, it is proposed to use insert sheets, which is provided for by the current instructions.

In addition, for those who use the 1C system when working with accounting documents, you can watch the video at the link.

To ensure the implementation of one of the most important and basic functions of accounting, that is, control over the effective use of both production and non-production assets 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 accounting systems 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 of accounting in monetary as well as quantitative terms.
2. Synthetic accounting carried out only in the financial department of the company. Its distinctive feature is that it takes the form of an exclusively 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 the 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 maintenance of the necessary documentation in journal-order form presupposes the 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 the reflection of all necessary information, and the way it is maintained is clear, which allows for an accurate and thorough analysis of primary documentation.

What order is the basis

Paragraph 19 of the Regulations, which regulates accounting, as well as the provision of financial statements in the Russian Federation, states 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 the General Ledger are built as rationally as possible using the 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;
• the possibility is provided for the widespread introduction of computers into operation;
• 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 of manual labor by 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.