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, wage 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.

Journal-order No. 11 (for the credit of accounts 90, 62.45).

Sales of products are carried out in accordance with concluded contracts or through free sale through retail or wholesale trade. Contracts for the supply of finished products indicate the supplier and buyer, the necessary indicators for products, prices, discounts, markups, payment procedures, the amount of value added tax and other details. In international practice, it is customary to additionally indicate force majeure(force majeure), guarantee, guarantees of fulfillment of contractual terms, procedure for compensation of losses, clause on jurisdiction and arbitration and other information. Sales of products (works, services) are carried out by organizations at the following prices: - at free selling prices and tariffs increased by the amount of VAT; - at state regulated wholesale prices and tariffs, increased by the amount of VAT (products of the fuel and energy complex and services for industrial and technical purposes);

At state regulated retail prices (minus, in appropriate cases, trade discounts, sales and wholesale discounts) and tariffs, including VAT (for the sale of certain goods to the population and the provision of a certain list of services to them). Settlements for inter-republican supplies of goods (works, services) with states that have signed an agreement on economic cooperation are carried out at prices and tariffs increased by the amount of VAT. When setting selling prices, the ex-factory price is indicated, i.e. at whose expense the costs of delivering the products from the supplier to the buyer are paid.

Free station of destination means that the costs of delivering the product to the buyer are paid by the supplier and are included in the selling price. Free departure station means that the supplier pays costs only before the finished products are loaded into the wagons. All other costs for transporting finished products (payment of railway tariffs, water freight, etc.) must be paid by the buyer. The basis for shipping finished products to customers from the warehouse is usually orders from the sales (marketing) department of the organization. Based on invoices, goods and transport railway invoices and other documents for the release of products to the third party finance department or in its absence, the accounting department issues payment requests in several copies for settlements with customers through the bank. The payment request indicates the name and location of the supplier and buyer, the supply agreement number, the type of shipment, the amount of payment under the agreement, the cost of additionally paid containers and packaging, transport tariffs subject to reimbursement to buyers (if provided for by the agreement), the amount of value added tax allocated on a separate line. When shipping goods, providing services, or performing work that is not subject to VAT, settlement documents and registers are issued without allocating VAT amounts and they are inscribed or stamped “Without tax (VAT).” Payment requests must be issued by the supplier and submitted to the bank for collection (i.e., with an instruction to receive payment from the buyer) no later than the next day after shipment or delivery of the finished product to the consignee. A second copy of the payment request is sent to the buyer for payment. The data of payment requests is recorded daily in the statement of accounting and sales of products (works, services) (form No. 16 or 16a). The statement indicates the date and number of the payment request, the name of the supplier, the quantity of products shipped by type, the amounts presented for invoices and a note on payment of invoices. The statement is a form of analytical accounting of goods shipped. The shipped products are reflected in the statement at accounting and selling prices. SHEET F. No. 16 is used when determining revenue from shipment (accrual method), and No. 16a - when determining revenue from payment (cash method).

Special operational accounting of shipments is kept in the marketing (sales) department on a PC, special cards, books or magazines. Passes for export of finished products are signed by the manager and Chief Accountant organizations or persons authorized by them. The pass can be copies of waybills or invoices on which special permitting inscriptions are made. If finished products are released to the buyer directly from the supplier’s warehouse or other storage location for finished products, then the recipient is required to present a power of attorney for the right to receive the cargo. The procedure for synthetic accounting of product sales depends on the chosen method of accounting for product sales. Organizations are allowed to determine revenue from the sale of products for tax purposes either at the moment of payment for the shipped products, work performed and services rendered, or at the moment the products are shipped and payment documents are presented to the buyer (customer) or transport organization. In accounting, products are considered sold at the time of their shipment (due to the transfer of ownership of the product to the buyer). That is why, with both methods of selling products for tax purposes, finished products shipped or presented to customers at sales prices (including VAT and excise taxes) are reflected in the debit of account 62 “Settlements with buyers and customers” and the credit of account 90 “Sales” (subaccount 1 “Revenue” ). At the same time, the cost of products shipped or presented to the buyer is written off to the debit of account 90 “Sales” (subaccount 2 “Cost of sales”) of the credit of account 43 “Finished products”. Value added tax and excise taxes are calculated from the amount of the organization’s revenue (according to the established list of goods). Account 45 “Goods shipped” also indicates finished products and goods transferred to other enterprises for sale on commission and other similar basis. When such products and goods are released, they are written off from the credit of accounts 43 “Finished Products” and 41 “Goods” to the debit of account 45 “Goods Shipped”. When a notice is received from the commission agent about the sale of products and goods transferred to him, they are written off from the credit of account 45 “Goods shipped” to the debit of account 90 “Sales” (subaccount 2 “Cost of sales”) with simultaneous reflection in the debit of account 62 “Settlements with buyers and customers” "and the credit of account 90 "Sales" (subaccount 1 "Revenue"). The cost of completed work and services provided is written off at actual or standard (planned) cost from the credit of account 20 “Main production” or 40 “Output of products (works, services)” to the debit of account 90 “Sales” (subaccount 2) as invoices are presented for work and services performed. At the same time, the amount of revenue is reflected in the credit of account 90 “Sales” (subaccount 1) and the debit of account 62 “Settlements with buyers and customers”. IN Lately Prepayment of finished products received for delivery is widely used. When prepayment is made for the delivery specified in the sales contract, the supplier issues an invoice and sends it to the buyer. After receiving this document, the buyer transfers the payment amount for the products to the supplier by payment order. The amount of received payments is reflected in accounting until the moment of shipment of products as accounts payable and is recorded in the following accounting entry: Debit of account 51 “Current accounts”; Credit to account 62 “Settlements with buyers and customers.” After the product has been shipped, it is considered sold and is written off to the debit of account 62 from the credit of account 90 “Sales” (subaccount 1). The buyer may refuse to pay for products shipped to him if the goods were sent erroneously, late in delivery, of poor quality, or for other reasons. In this case, in the supplier’s accounting department, reverse entries are made for the shipment of products: Debit account 43 “Finished products”; Credit to account 90 “Sales” (subaccount 2); Debit account 90 “Sales” (subaccount 1); Credit to account 62 “Settlements with buyers and customers.” As already noted, with any method of accounting for sales of products, enterprises pay value added tax and excise taxes. The auditor must check the correctness of calculation and payment of VAT and excise taxes. The object of VAT taxation is the turnover of sales of goods, work and services performed, and goods imported into the territory of the Russian Federation.

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 desk. 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.

This statement keeps analytical records of calculations reflected in accounts 19 “Value added tax on acquired assets”, 60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, 68 “Settlements for taxes and duties”, 73 “Settlements with personnel for other operations”, 75 “Settlements with founders”, 76 “Settlements with various debtors and creditors”.

Statement No. 8 is opened for a month, quarter, half year or year (at the discretion of the organization). Loose-leaf sheets are used for individual months. For each debtor, creditor or type of expenses and payments, depending on the number of possible transactions during the month, quarter, half-year or year, one or more lines are allocated in Statement No. 8, in addition, lines for the results for the reporting months, and if necessary, open separate statement.

Entries in statement No. 8 are made, as a rule, according to primary documents.

In all cases, in statement No. 8, the amounts of turnover on credit accounts must be reflected in correspondence with debited accounts in order to provide the necessary synthetic data for journal order No. 8.

At the end of the month, totals are displayed for all turnovers and balances at the beginning of the next month, both for individual debtors, creditors, types of settlements and payments, and for the statement as a whole. The final entries on the credit of accounts for the month for the statement as a whole in the context of corresponding accounts are transferred to the order journal No. 8 and other order journals.

Book or register of deposited wages

For analytical accounting of settlements with depositors for amounts of wages not paid on time, standard form book No. 8a or a specialized register recommended as development table No. 11 can be used.

Explanations for these registers are given in section 5 “Accounting for settlements with personnel” of this procedure.

Statement No. 9

Statement No. 9 is advisable to use in large organizations instead of specialized personal account cards for settlements with apartment tenants and persons living in the dormitories of these organizations. 1 Statement No. 9 combines personal accounts and the turnover sheet according to the specified calculations. In these cases, statements of settlements with tenants in Form No. 7 are not drawn up.

In Statement No. 9, accounting for settlements is carried out in a positional manner: for settlements with each person, a certain number of lines are provided, on which during the year, for individual months, all amounts due from the tenant are reflected (separately for living space, heating, water, etc.), and the amount of repayment of their debt.

Amounts due from tenants (debit turnover) are calculated and reflected on the basis of the relevant reference indicators given directly in the statement. Amounts received from tenants (credit turnover) are entered according to properly executed primary documents.

The amounts of credit and debit turnover for settlements with tenants and the debt owed to them are established by summing up Statement No. 9 as a whole.

The amounts of credit turnover for the month according to these calculations are transferred to journal order No. 8. Keeping in mind that in this journal order the amounts of these turnovers should be shown in correspondent accounts, it is necessary to first establish from the documents the amounts paid through the cash desk, bank and etc.

To ensure one of the most important and basic functions 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 the financial department of the company. 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 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 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.