Accounting registers in accounting policies. Accounting info

For systematization and accumulation accounting information contained in the primary accounting documents accepted for accounting, and reflection on the accounts accounting accounting registers are used.

Accounting registers are tables of a special form designed for accounts based on primary documents. The practice of organizing accounting is based on a combination of various accounting registers. The Federal Law "On Accounting" provides a list of possible types of accounting registers in the form of paper and machine data carriers, the use of which in organizations is determined by the volume and specifics of the objects taken into account, the mass business transactions, the way of registration and information processing, etc.

To understand the essence of accounting registers, it is customary to classify them according to certain criteria, the main of which are the appearance, content and nature of the records.

In appearance, accounting registers are accounting books, cards, free sheets, computer media.

Accounting books are tables laid out in a certain way for registering facts of economic life (business transactions), depending on the specifics of objects of accounting supervision, which must be numbered, laced, enclosed in a separate binding; on the back of the last page, the number of pages in the book is indicated, then the signatures of the chief accountant and the head and the seal of the organization are affixed. Books, as a rule, are used as accounting registers, when the list of accounted objects in the organization is insignificant. However, for some accounting objects (for example, cash transactions), all organizations keep records of registration of transactions in books (cash book). The generalization of the movement of all accounting objects is kept in the General Ledger.

Cards are forms printed in a table format. Cards can be easily sorted, they are clearer, more convenient, more accessible to use than books. The appearance of cards can be different, but the most common are three types: check-account, inventory, multi-column.

Contract account cards are one-sided in that the debit and credit columns are placed side by side. Such cards are used to record settlements with legal and individuals... The presence of parallel columns of debit and credit allows you to clearly see the status of settlements, i.e. who owes whom, for what and how much.

Inventory cards are used to record material values. In such cards, the column "Balance" is entered, which indicates the remainder of this type of valuables after the registration of the fact of economic life (business transaction), according to the receipt and consumption of this type of valuables. These cards must contain three columns: income, expense and balance. Moreover, each column is divided into two columns: quantity and amount. For accounting of materials, raw materials, etc. in such cards, the limit (standard) of the stock is indicated, which allows control over the provision of the organization with these values for smooth operation.

Multi-column cards are intended for accounting of production costs in the line-by-line section (by items of calculation) related to the release of products, performance of works and services. The totality of data on these items makes it possible to calculate the cost of specific types of products (works, services), since these cards are kept for each type of product, work performed, and services.

Throughout the reporting year, cards are stored in special boxes. A set of cards that are homogeneous in purpose is called a card index. Cards in the card index are arranged according to account numbers, alphabet, stock numbers and other characteristics. The use of special separators and indicators (metal plates with the designation of letters of the alphabet, designations of accounts, etc.) makes it easier to find them quickly. Cards are mainly used for registration with analytical accounts. In order to ensure the safety of the cards, they are registered in special registers, where they are assigned serial numbers. This makes it possible to check their presence and thereby exercise control over their safety.

Free sheets, like cards, are forms with printed tables, but large in size and volume of information reflected in them. V accounting practice these are mainly different statements. Such accounting registers are used to generalize homogeneous information, for example, depreciation of fixed assets, a list of shipment (release) of products, etc. In order to control the safety of these types of accounting registers, they are stored in separate folders. The use of cards and free sheets as accounting registers provides great opportunities for the division of labor of accounting workers and filling them with computer technology.

Machine media as accounting registers place data not on paper, but on magnetic media (magnetic tapes, magnetic disks, floppy disks, etc.). The peculiarities of computer storage media dictate the order of its arrangement. When using machine media as accounting registers, the organization is obliged to make copies of such registers on paper (as well as primary documents), including at the request of the bodies exercising control in accordance with the legislation Russian Federation, courts and prosecutors.

By the nature of the entries accounting registers are divided into chronological, systematic and combined.

Chronological registers are called accounting registers in which information about business transactions is recorded in a sequential order of receipt and processing of primary documents. No grouping of the recorded data in these registers is performed. Examples of chronological registers are the transaction log, the sales ledger, and the purchase ledger, where invoices are recorded for shipped products and purchased values, respectively.

Accounting registers are called systematic, in which the registration of business transactions is grouped according to certain (established) criteria, for example, the grouping of information directly by synthetic and analytical accounting... Examples of such registers are the balance sheet of materials in the warehouse (balance sheet), the General Ledger, which summarizes the totals for all synthetic accounts.

Entries in chronological and systematic accounting registers must complement each other, as a result of which the sum of the turnovers of the chronological registers is always equal to the sum of the debit or credit turnovers of the systematic accounting registers.

If chronological and systematic entries are made in one register, then such register will be called combined. Typical examples of such a register are "Magazine-Main", many magazines-orders. Combined ledgers can be used to make accounts more descriptive, while reducing the number of accounts.

Synthetic registers are called registers in which all transactions are reflected in a generalized form in a monetary meter. Information on business transactions in these accounting registers is reflected in the context of synthetic accounts. An example of such an accounting ledger is the General Ledger.

Accounting registers are called analytical ones, in which information is reflected in separate analytical accounts, detailing the content of the records of one or another synthetic account. Records in analytical registers should be more detailed than records in synthetic registers: an explanatory text is provided and along with value ones, natural or labor gauges, if necessary, are indicated.

Currently, complex accounting registers are widely used, combining synthetic and analytical accounting, as well as chronological and systematic records. They are used, for example, in the journal-order form of accounting. Combining synthetic and analytical accounting provides automatic matching of the totals for synthetic and analytical accounts and frees you from the need to draw up turnover sheets for data reconciliation.

For the formation of reliable and timely information about the activities of the enterprise and its provision to users, the technique of registration is important. Recording business transactions in the relevant accounting registers based on documents is called posting transactions. These entries are made on a quotation basis (that is, an indication of the debited and credited accounts for the business transaction).

In order to exclude the re-registration of information in the accounting register for the same document, a corresponding mark is made on the documents about the posting of the transaction in the form of a sign. Often the page of the accounting register is indicated on the document, where the record of the submitted business transaction, drawn up by this document, is made. Marking records on the posting of transactions is also important for the subsequent verification of the correctness of the entries.

In accounting practice, they apply different ways accounts in accounting registers. Records in accounting registers are simple and copied. Copying of records is used in cases when it is necessary to have an imprint or a copy of the record.

Entries in accounting registers can be carried out by linear positional and chess methods.

The essence of the linear-positional record is that debit and credit turnovers are reflected in one line, which is especially convenient for keeping records of various kinds of calculations. The use of this method of accounting ensures the monitoring of the timeliness of repayment of receivables and payables.

The advantage of using linear positional notation is that accounting registers, as a rule, combine synthetic and analytical accounting. This simplifies the accounting technique and increases its reliability.

The chess principle of recording in the accounting registers is that in one step the accounting register reflects the amount of the business transaction on the debit and credit of the corresponding accounts. With this method of registration of credentials, the visibility increases and the internal content of the correspondence of the accounts is revealed. This recording order is used in the construction of many registers (order journals) in the journal-order form of accounting.

When creating any documentation, careful control and verification by a specialist in the accounting department is required. The quality of filling out the accounting lines, namely accounting registers, depends on the correctness of their design and content. When performing any transactions with the property or financial resources of the organization, it is required to use them.

Accounting registers in accounting: what is it

An accounting register is a document, the information in which is given in the form of a table of an officially fixed form.

It is compiled in such a way that all data on the property of the enterprise, its finances and the sources of their origin are detailed and complete. This type of documentation is required to record actions in accounting.

All information comes from primary and consolidated documentation. Such work is carried out by a specialist in the accounting department.

He keeps records of documentation, and also controls the activities of the enterprise. The results of doing business are then recorded in the report, which is the result of work for a certain reporting period.

Accounting registers are regulated by Federal Law No. 402. All their varieties are fixed in it. It should be noted that not all of them are required for use in professional activities. At the same time, there are exceptions in the form of such documents, which are necessary for the establishment of various departments.

Each register must be coordinated with the management of the organization. All types of registers that are used by the company's employees are prescribed in the accounting policy.

Accounting register separation criteria

According to experts, accounting registers are divided into several criteria:

By designation, there are:

Chronological. These include calculation tables for various operations. economic activity... In this case, accounting is carried out at the time of their appearance. For this reason, they do not require additional systematization. It can also be registries, registration logs etc;
Systematic. In them, data recording is carried out in the context of grouping signs. In systematic registers, any information must be detailed and accurate. Thus, the sum of revolutions in chronological registers should not differ from revolutions in systematic ones;
Combined or synchronistic. The information is written in chronological order, and then, by order of the management, it is systematized.

By summarizing the data, experts distinguish:

Integrated. So, first of all, the accountant examines the primary documents, and then the reporting on them;
Differentiated. Primary documents are considered after reporting, that is, from general to specific.

Appearance is also a particularly important criterion when separating registers. They are considered in a specific form, for example:

Book. A register is a document that has columns. Also, it must be bound or laced. This document must contain the signature of the chief accountant;
Card. Form, which is drawn up by an accountant in the form of a table;
Free sheet. This is a certain number of tables filled in the forms. Its main difference from the card is that after describing all the required information, free sheets after all preparation are transferred for binding or stitching;
Machine media. Such documents are not paper, but electronic version. They are necessary in order to draw up the order of the arrangement of various information.

It is worth noting that it is necessary to enter registers. They are a complete and detailed list of cards and free sheets. So, if you lost one of the cards, you could find the missing one by them.

Also, many experienced accountants focus on the appearance of cards:

Contract Accounts Receivable. Such a document has only the main side. His columns "Debit" and "Credit" are located next to each other. Thus, any specialist can easily trace the state of the organization's economic calculations;
Inventory. This type of cards is necessary for accounting for the material assets of the company. Therefore, specialists are obliged to enter into it the column "Balance", it is necessary to reflect the residual funds of any property in it. In addition to this column, there are two more: "Income" and "Expenditure". Each of them needs to be divided into two columns, namely: "Quantity" and "Amount". The heading of the card represents the stock standard so that the specialist can understand how much the company has;
Multi-columnar. Such cards are required to register business transactions that are carried out at the enterprise.

Synthetic. They register all transactions in monetary terms. An example of such a document would be a general ledger;
Analytical. Such registers disclose information from synthetic registers in more detail. They use other types of meters;
Complex. They combine synthetic and analytical accounting, and also represent a collection of chronological and systematic information. An example of such documentation is logs.

Approval of registers: order

Before starting an accounting register, you need to approve it. For this, an order is drawn up at the enterprise.

In order to issue it:

First of all, the chief accountant needs to develop forms of accounting registers;
After that, the documents must be presented to the head of the organization so that he can approve them;
Then Chief Accountant develops an order in the form of a table, where the basic necessary data are written:

Account number;
Its name;
Basic parameters of detailing: synthetic and analytical accounting;
Formation of accounting registers: account analysis, SALT, account card for account credit, account card;
Name of the responsible specialist for maintaining the register.

An order for maintaining the accounting register is necessary, as it may be required by employees of the Tax Service during an audit.

Accounting registers

Fixed asset accounting cards or group accounting of fixed assets;
The statements can be negotiable, in terms of turnover non-financial assets, cumulative, for the arrival and consumption of food products;
General ledger, book of accounting of various property of the enterprise;
Journal of transactions for a specific account, with financial resources, settlements with accountable persons or other activities in the enterprise;
Various registries.

Accounting registers can be drawn up on paper or electronically. At the same time, it must have a digital signature of the head and chief accountant.

Accounting registers are special accounting documents intended for systematization, accumulation and generalization of accounting information. Each organization is obliged to develop and approve the list of accounting registers independently. Let's figure out what forms of forms should be used in 2019.

Accounting registers

All facts of the economic life of the institution must be confirmed by the relevant primary documents. It is unacceptable to enter business transactions and records in accounting without a primary source. Information contained in primary documentation, is subject to special registration, generalization and accumulation in special journals, statements, books and accounting cards.

The indicator of the document in accounting is called the accounting register - this is RBU. These are special forms of documents, which reflect, register information from the primary documentation. The information is systematized for further reflection on the accounting accounts. Accounting registers are the basis for the formation of reliable accounting statements and separate reporting forms for management activities.

It is permissible to keep accounting registers not only in paper form, but also in electronic form. For example, using specialized programs or sites. Electronic accounting documents must be certified by the electronic signature of the responsible person (manager or chief accountant).

Types of accounting registers

Accounting registers in accounting are used to accumulate and systematize the information contained in the primary forms accepted for accounting in the organization. This is a fairly general concept.

Here is an example of what accounting registers are: to form financial statements, for example, an annual balance sheet, the accountant generates balance sheets for accounting accounts. The indicators contained in the SALT are entered into the reporting form in accordance with the established requirements. In this example, the OSV will be the RBU.

Accounting registers are subdivided into:

chronological - these are forms in which the registration of data is carried out exclusively in chronological order, without any additional detailing, for example, a cash book;
systematic - in such documents, information is entered in the context of accounting accounts, for example, a general ledger, a chess sheet;
synchronic - a separate type of documents that combine the principles of reflecting systematic and chronological RBU data, that is, information is entered into such documents in the context of accounts in chronological order. Any order logs can be an example.

analytical accounting registers, for which it is envisaged to detail in the context of one account by analytical indicators, for example, in the context of fixed assets and metalworking facilities, by financially responsible persons, items, storage locations, and so on;
synthetic RBU, in which information is grouped by accounting accounts, that is, transactions of the same type in monetary terms are reflected in a generalized form (general ledger);
complex - RBU, in which synthetic and analytical principles of compilation are combined, for example, a journal-order.

In accounting, other RBU classifications are also provided. For example, according to the forms of construction, they are distinguished:

one-sided;
double-sided;
chess sheets.

By the way of filling I can distinguish:

filled by hand;
using printing machines or a computer;
mixed method.

By the form or appearance of the document:

statement;
book;
magazine;
card.

The main classification can be represented as the following block diagram:

Budget accounting registers

The organization is obliged to independently develop a list of accounting registers for accounting policies that will be used in accounting. Such a rule is defined in Law No. 402-FZ. However, exceptions apply. For state and municipal institutions, forms are developed and recommended by higher ministries and departments. For example, the Ministry of Finance of Russia or executive authorities. But commercial organizations and NPOs have the right to develop forms on their own.

Government employees work according to unified documentation. The forms are fixed in the Order of the Ministry of Finance No. 52n. Current list:

OKUD form	Register name
	Journal of transactions for the "Cashier" account
	Non-cash transactions journal
	The journal of transactions of settlements with accountable persons
	Journal of transactions for settlements with suppliers and contractors
	The journal of transactions with income debtors
	Journal of transactions of calculations for wages, salaries and scholarships
	Journal of transactions for disposals and transfers of non-financial assets
	Journal for other transactions
	main book
Not provided	Other forms of registers provided for by Instruction No. 157n.

Unified form of the journal of operations for public sector institutions

Public sector employees have the right to use additional accounting registers necessary to systematize information about the facts of economic activity, received values, drawn up documentation. When developing additional forms and forms, one should take into account the mandatory requirements for the details of accounting documentation. The list of required details is fixed in Part 4 of Art. 10 of Law No. 402-FZ, clause 11 of Instruction No. 157n.

Registers for a non-profit organization

The accounting registers of NPOs, as well as of organizations of the commercial sector, do not have unified formats. Each economic entity independently develops the structure of accounting documentation. But Order of the Ministry of Finance No. 94n establishes the obligation to maintain accounting registers in the following composition:

Order journal number	Accounting account
		Cash flow at the cash desk of the organization for the reporting period
		Cashless transactions, movement Money on current accounts
		Operations on special bank accounts company
		Loans and loans classified by maturity (short-term and long-term)
No. 5 and No. 5a		Analytics of operations by enterprise expenses
		Settlements with suppliers and contractors
		Settlements with accountants
		Settlements with buyers, with the budget, debtors, creditors
		Reflection of transactions on intrafarm settlements
	20, 21, 23, 25, 26, 29, 69, 70, 94, 96, 97	A journal of accounting of expenses for main production with a credit of the corresponding accounts (operations on ODA, OXR, staff salaries, insurance premiums and tax deductions, auxiliary production and so on)
	40, 41, 43, 45, 46, 62, 90	Reflection of information about finished products, sales, direct sales
		Target financing details
		Operations with fixed assets, depreciation, contributions to the authorized capital
		Information about agricultural operations
		Performance results (profit, loss, retained earnings, losses)
		Investments in non-current assets. Equipment intended for installation and assembly

Accounting registers are needed to control the financial flows of a company. With their help, information about the company is first systematized and classified, then registered, and then stored for at least 4 years from the onset of the tax period. At the same time, the preparation and registration of statements is not a whim of Russian entrepreneurs, but a direct responsibility in the implementation of commercial activities: for the lack of accounting documentation, the company and the responsible persons are fined, and in the future this can lead to more serious consequences. In this regard, understanding what accounting registers are and why they are needed is important for business leaders and their accountants. Details are in this article.

The activities of enterprises, especially large ones, directly depend on the competent control of financial flows, as well as on tracking the final balance of the enterprise. This is exactly what accounting is doing: without its work, it would be extremely difficult for enterprises of all sizes to develop.

In addition, even if the head of the enterprise would like to do without such financial self-control, according to the Federal Law of 06.12.2011 N 402, legal entities are obliged to send data on the balance sheet, debts and other things to the FTS. Taken together, this means that it is simply impossible to circumvent the accounting requirement, but this is not unnecessary bureaucratization either, since self-control contributes to the growth of the enterprise.

Answer to main question- what are accounting registers in simple words- sounds like this: it is a means of organizing buchdata... They look like counting tables, built in such a way that the existing balance sheet and the sources of assets and liabilities are clear.

With the help of registers, the alienation of rights to any property in the company, the movement of funds and other processes are taken into account. Further, all these papers are sent to the Federal Tax Service(FTS). So all data about the company, its balance sheet, open deposits and loans is registered with government agencies.

Help: accounting registers are protected trade secrets... This is easy to understand if we consider that the accounting registers used during registration are the code of the entire official income of the enterprise, its debts, recipients of deductions, employee salaries, etc. Anyone who would have mastered such data before the amendment to Russian legislation, could use them as a vehicle to undermine competitive businesses.

Accounting registers reflect all expenses and income of the enterprise, but this can be done in different ways, depending on the convenience and goals pursued by the accountant. Therefore, there is a classification of registers that allows every entrepreneur to adjust to the current situation in business.

Classification of accounting ledgers

Depending on how the accounting department wants to structure data about the company, the registers are divided into:

Systematic. This type of accounting register is intended for recording on an accounting account linked to an enterprise. This allows you to track the balance of the organization (the so-called balance sheet), the overall balance, etc. An example of a systematic ledger is the general ledger of an enterprise;
Chronological. The difference from the systematic type is filling in the data in accordance with the measure of their receipt. In other words, all receipts and changes in the data are recorded without reference to the account, but with the date of the event. An example is a log book, cash book, etc .;
Synchronic. They combine the characteristics of both previous groups: records are kept with reference to both the accounting account, and with the date of the event. The most common document with this type of register is the order journal.

In addition to the above types of accounting registers, the maintenance of the list for accounting policies is also classified according to the content and volume of entries:

Analytical. Registers of this kind allow you to systematize data according to any one criterion (for example, to summarize data on employees' salaries). As a result, the manager and accounting department of the organization can analyze a specific component of the business;
Synthetic. V in this case systematization is carried out according to the principle of homogeneity of documents: in a separate group all the papers available in the organization belonging to a certain class of documents are accumulated. They usually have a cash equivalent. An example is the general ledger of an organization;
Complex. They have the characteristics of both analytical and synthetic registers, and are used in most cases when filling out a journal order.

What is the form of registers?

They are divided not only in appearance, but also in the form of construction.

The construction form is:

One-sided or double-sided. The data is filled in the journal according to the selected form (the most common two-way filling form);
Chess. In this case, the data is divided according to some criterion - for example, the assets and liabilities of the organization - and filled in cells at an angle to each other. As a rule, existing debits and credits are taken as separating data. Debits are plotted horizontally in the journal and credits are plotted vertically.

In addition to the construction form, each register has a document specialized for its use. This is called the outer register form.

All kinds of cards. On a special form with a table, the accountant fills in certain data. As of 2019, check accounts, multi-column and inventory cards- for example, a card for analytical accounting of enterprise expenses;
Books. They look like graded and stitched registers, numbering, as a rule, more than two hundred papers. Each page of the book is numbered and signed by the chief accountant. The most famous books in this field are the general ledger of the organization, the book on accounting for fixed assets, the cash book, and also the registration journal;
So called "Free sheets"... Enlarged cards, whose functionality is not much different from simple forms - a free sheet only gives a little more idea of the state of the company. Often, various statements are printed on free sheets;
Machinegrams. The same as above. The difference is that these documents are compiled or printed using computers. At the moment, the number of documents filled in with the help of technology is growing at such a rapid pace that machine-grammes can be approved by the Government of the Russian Federation as an outdated type of registers.

How are registers approved and filled?

Until 2013, when amendments were introduced to the Russian legislation regarding the registration of accounting documents, all enterprises had to record information on a unified form. Now it is permissible to use any document suitable for registration; it is only necessary to provide the following data in it without fail:

the name of the document itself;
the legal name of the accounting company;
the temporal scope of the document;
the form of the registers and the selected order of classification;
indication of all currencies and units of measurement given in the document;
Name and position of the person who is engaged in accounting.

The document must be approved by the person who is responsible for accounting (as a rule, the chief accountant): the documentation must be signed and certified by the seal of the organization.

Please note: it was previously prohibited to make changes to the completed unified form. Now, starting in 2013, neat corrections to the documentation have become acceptable.

The nuances of making edits

The person keeping the accounting records of the company is directly responsible for the reporting of false information, for hiding data and their distortion. This implies two points at the same time: on the one hand, the desire to correct the document should be encouraged, on the other, it should be punished, as this introduces confusion in the control over the organization.

Therefore, error correction is allowed, but only if the rules are followed. If at least one of them is violated, while the form will be sent along with the rest of the documents to the Federal Tax Service or other authorities, the organization will be subject to penalties.

The first method: you can cross out the erroneous information with one straight line, and on top, above the erroneous data, enter the correct information. Changes must be certified here by the signature of the person responsible for the accounting of the company;
The second method, the so-called "storno method": without crossing out anything, you need to enter an additional entry in red ink in the window where the mistake was made. In this case, the changes made must also be certified with a signature;
The date of the revision should be indicated next to the revision;
Use correctors, erasers, razors, etc. highly discouraged: government bodies when reading the document, they should see the originally written data;
In addition to all of the above, a short and meaningful explanation of such corrections should be entered in the register where the error was made. For instance: " When filling out the document, the data on commercial income was confused with the data on the company's expenses for the last quarter».

Storage order

You need to store accounting documents in dry places protected from direct sunlight; closed shelves, cabinets and safes are ideal for this.

The storage periods are regulated mainly by Art. 29 "On accounting" and p. 8 paragraph 1 of Article 23 Tax Code RF. The first document specifies a period of at least 5 years after the reporting year, the second - for at least four years from the date of the tax period.

Such storage periods are established by the state in connection with the need in certain situations to refer to archival documents. Often documents are requested in connection with any trial, and not necessarily directly related to the company - this may be a litigation with one of its employees, for example.

It should be remembered that some registers need to be stored for longer than the periods indicated above. So, for example, statements on salaries must be kept for at least 75 years from the date of their registration.

Example of an accounting ledger

One of the most common ledgers is the balance sheet. It is not only easy to fill out, but it is also necessary for any commercial enterprise to fill out: in fact, it is this statement that reflects the current balance sheet of the enterprise, as well as its total capitalization.

Therefore, it is the balance sheet that can be used as a reference. It looks quite simple: the content is divided into semantic blocks "How much was before accounting", "During accounting" and "By the end of the accounting period". A table is compiled with division into two sub-blocks under each column (blocks "Debit" and "Credit", the main ones in accounting).

It is not difficult for an experienced accountant to fill out such a table, especially in the bukh. Documentation balance sheets are practically the simplest type of register. However, it does give a good initial understanding of what the register looks like, why it is needed, and how to fill it in.