What applies to ledgers is an example. Accounting registers

- these are carriers of accounting and economic information obtained on the basis of primary or consolidated accounting documents. They are designed to systematize and accumulate information, to reflect it on accounting accounts and in reporting. Accounting registers are special tables of a certain form, built in accordance with the economic grouping of data on the property of the organization, the sources of its formation, etc.

With the help of accounting registers,:

Accumulation and grouping of information on economic accounting objects;

Control over the safety of primary and consolidated accounting documents;

Operational analysis of the movement of property and liabilities of the organization.

When forming the accounting policy, the organization independently decides which accounting registers it is advisable to use. Their choice depends on the volume accounting work, the size of the enterprise, the types of business transactions, as well as the level of mechanization of accounting.

The classification of accounting registers is carried out according to the following criteria:

1) the purpose;

4) the method of grafting;

5) the method of filling, i.e. the technical means used.

1. According to their purpose, accounting registers are divided into chronological, systematic and combined.

Chronological are the ledgers in which the facts economic activity are recorded as they arise and are sequential, that is, in chronological order. These include: a journal for registering business transactions, various journals for registering primary documents, sales and purchase books, registers, etc.

TO systematic include registers designed to reflect records in the object system accounting- accounts, orders, statements, etc. They are used to record and receive totals for individual accounts. The systematic ledger of synthetic accounting is the General Ledger.

Combined called registers that combine chronological and systematic records. In them, business transactions are recorded in time and at the same time are systematized by accounts. Such registers include, for example, a journal-ledger, etc.

Synthetic registers are called, designed to summarize records on synthetic accounting accounts, for example, order journals, memorial warrants, etc. In these registers, indicators of business processes are formed in monetary terms.

Analytical registers are designed for accounting for sub-accounts and analytical accounting codes (products, suppliers, buyers, etc.).

Universal are registers that allow you to combine analytical and synthetic accounting data in one document.

3. According to the form, the accounting registers are divided into books, cards, free sheets (statements).

Books- These are bound sheets of paper with a certain engraving. They are mainly used for manual accounting techniques. All pages in a book should be numbered. With a large volume of the book and a significant number of objects taken into account, a table of contents is compiled for ease of use. On the cover of the book are put down: the name of the register, the year of use, the name of the company and other necessary data.

Cards- these are thick sheets of paper of a small size, cut in a special way. The cards are easy to maintain analytical accounting(by personnel numbers, nomenclature numbers of materials and finished products, etc.). When the cards are opened, they are registered in a special register, which ensures control over their safety.

The most widespread are three types of cards: check-account, material and multi-column.

Contract account cards are used for analytical accounting of settlements. It can be settlements with banks, with employees of the enterprise.

Material cards are intended for accounting of material values and finished products in warehouses. They are filled in by financially responsible persons on the basis of primary documents for the movement of goods of a certain name.

Multi-column cards are used to keep track of the costs of manufacturing products, performing work, and providing services.

Vedomosti- these are separate unbound sheets of a certain graph. They are used to register and accumulate a homogeneous accounting information, for example payroll contains only information related to the remuneration of employees.

Different industries use a variety of statements reflecting specific business transactions. For example, in agricultural enterprises, a list of records of the movement of grain and other products (form SP-11), a record of the movement of milk (form SP-23), etc. are widely used.

4. According to the graphing method, paper registers are divided into single-position, two-position, multi-position, linear, chess, etc.

In single-position(one-way) registers, columns for reflecting business transactions, for example, income and expense, are located on one side. One-sided registers are various cards for accounting of material values.

On-off(double-sided) registers are called in which columns for reflecting business transactions are located on different sides of an expanded sheet, usually the debit part is on the left side of the sheet, and the credit part is on the right.

Multi-position registers are called in which one side contains several columns, the data is recorded in a detailed form.

Chess registers are grafted into cells resembling a chessboard. Entries are made at the intersection of columns and lines, so the entry goes through debit and credit at the same time.

In linear registers homogeneous information is written in one line, that is, in one line.

5. According to the method of filling, the accounting registers are subdivided into those filled in manually, with the use of typewriters and with the use of computer printing devices.

The practical part.

Fill in the diagram.

2. What are the analytical accounting registers for?

As a result of Chapter 9, the student should

know :

methods for correcting errors in primary documents and accounting registers;

accounting technique;

be able to:

correctly apply knowledge about accounting registers, forms and techniques of accounting in practice;

own:

conceptual apparatus for accounting registers, forms and techniques of accounting.

Accounting registers and their types

Accounting registers- these are documents for registering and grouping accounting data on the availability of funds and transactions with them. They are classified (divided) by appearance, by purpose (nature of records), by the volume of the content of operations and by structure (form).

In appearance accounting registers are divided into ledgers, cards and loose sheets.

Ledgers- type of accounting registers for synthetic (General ledger, book "Magazine-Main") and analytical (accounting books for fixed assets, production costs, product sales, etc.) accounting. They are stitched and numbered single-format sheets of paper, certified by the signature of the chief accountant and having a two-sided structure: one side for debit records, the other for credit records.

Cards - separate sheets (forms), cut for the needs of accounting, made of cardboard or paper of a certain size, which makes it possible to organize filing cabinets. In this case, the cards are divided by dividers into sections with appropriate pointers (indicators) to ensure that the required card is quickly located in the file cabinet. Analytical records are usually kept in the cards. They are very handy for copying records and grouping credentials. Depending on the form and purpose of the card, there are checking accounts(intended for the accounting of such objects, the indicators of which give a total amount, for example, on the status of accounts receivable, settlements with accountable persons and other settlements), multifaceted(used to account for objects where detailing of indicators by debit or credit of an account is required, for example, production costs by articles, etc.), inventory(for accounting of fixed assets), quantitative accounting(for accounting of inventory items by their quantity and amount; they indicate: the date and number of the accounting entry, the content of the entry, income, expense and balance by quantity and amount) and warehouse accounting (for quantitative accounting of inventory items in warehouses).

Free sheets are used as accounting registers for all types of accounts and form the basis of modern accounting. Each sheet has a corresponding name (journal-order, statement) and an indication of the period of its validity (month, quarter).

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

Chronological registers used to record business transactions as they are completed and documents are received by the accounting department without a certain grouping by accounts. Such registers provide control over the completeness of accounting records and the safety of incoming documents. Examples of chronological registers: ledger, business transaction ledger, purchase and sales ledgers.

Systematic registers - registers in which documents are registered in a certain system (grouping); they are used to reflect business transactions that are homogeneous in their economic content (for example, an inventory list of values) and are subdivided into systematic registers of synthetic accounting and systematic registers of analytical accounting.

Combined registers combine chronological and systematic records. For example, in order journals, records are kept in the context of synthetic accounts in chronological order.

By the volume of the content of operations accounting registers are divided into synthetic and analytical.

V synthetic registers records are kept only in monetary terms, indicating, in addition to the accounting entry, also the date, document number, but without explanatory text. These include General ledger and order journals.

Analytical registers used for records of analytical accounts. They indicate the number, date of the document, a summary business transaction... At the same time, monetary and physical meters are used to account for inventory items. Analytical registers include cards, books, statements.

By structure registers are subdivided into one-sided, two-sided, multigraph, linear and chess.

One-way registers- these are registers with the combination of separate columns of debit and credit records (cards for accounting for settlements, material values and other transactions).

Accounting is carried out on one sheet in cash, in kind, or simultaneously in both measures. One-way registers are used in synthetic and analytical accounting (Table 9.1).

Table 9.1

One-way register

Double-sided registers - registers in which an account is opened on two expanded pages of the book (on the left page - debit, on the right - credit). They are used only for manual accounting in synthetic and analytical accounting. Bilateral ledgers are mainly used for bookkeeping. They record the text of operations (Table 9.2).

Table 9.2

Double-sided register


		operations				operations

Polygraphic registers are used to reflect additional indicators within analytical accounting. Accounting for the movement of materials is reflected as a whole for the enterprise, as well as in the context of individual materially responsible persons, costs are recorded for the enterprise, divisions and in the context of cost items.

Linear registers are a kind of polygraphic registers. Each analytical account is displayed on only one line, which makes it possible to divide the synthetic account into unlimited quantity analytical accounts.

Chess registers are used to simultaneously reflect the amount on the debit of one account and the credit of another. Each amount is recorded at the intersection of a row and a column. Examples: magazines-warrants № 10, 10/1, 11, 13 and General ledger.

According to the new Law on Accounting No. 402-FZ, from January 1, 2013, mandatory details of accounting registers are provided. They are:

1) the name of the register;
2) the name of the economic entity that compiled the register;
3) the date of the beginning and the end of keeping the register and (or) the period for which the register was drawn up;
4) chronological and (or) systematic grouping of accounting objects;
5) the value of monetary measurement of accounting objects, indicating the unit of measurement;
6) the names of the positions of the persons responsible for maintaining the register;
7) signatures of the persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

Forms of accounting registers are approved by the head of the economic entity upon the proposal of the official who is entrusted with accounting. Forms of accounting registers for public sector organizations are established in accordance with the budgetary legislation of the Russian Federation.

The accounting register is drawn up on paper and (or) in the form of an electronic document signed with an electronic signature.

In the event that the legislation of the Russian Federation or an agreement provides for the submission of the accounting register to another person or to a state body on paper, the economic entity is obliged, at the request of another person, or government body to make copies of the accounting register, drawn up in the form of an electronic document, on paper at its own expense.

Corrections in the accounting register that are not authorized by the persons responsible for maintaining the specified register are not allowed. A correction in the accounting register must contain the date of the correction, as well as the signatures of the persons responsible for maintaining this register, indicating their names and initials or other details necessary to identify these persons.

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

Accounting register - a document, the information in which is given in the form of a table of the 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 must be obtained by the establishment of various departments.

Each register must be coordinated with the management of the organization. All types of registers that are used by company employees are registered in accounting policies.

Accounting register separation criteria

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

By designation, there are:

Chronological. They include calculation tables for various operations of 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, logs, and so on;
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 necessarily 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, after all the preparation, free sheets are transferred for binding or stitching;
Machine media. Such documents are not a paper, but an 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 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 enterprise 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 Tax Service when conducting an inspection.

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;
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.

The primary documents received by the accounting department must be checked both in form (completeness and correctness of primary documents, filling in details) and in content (legality of documented operations, logical linkage of individual indicators). Then the registration and economic grouping of their data are carried out in the system of synthetic and analytical accounts of accounting. For this purpose, information about the remaining property, household funds and the sources of their formation, as well as data on business transactions from the corresponding primary or consolidated documents are recorded in accounting registers.

- these are counting tables of a certain form, built in accordance with the economic grouping of data on property and the sources of its formation. They serve to reflect business transactions in the accounting accounts.

All available registers can be subdivided according to three criteria: purpose, data generalization, appearance.

By appointment accounting registers can be divided into chronological, systematic and combined synchronistic. Chronological registers include registers in which the facts of economic life are recorded as they arise without any other systematization (registration logs, registers, etc.). In systematic registers, an entry is made in the context of grouping characteristics - accounts. The entries in the chronological and systematic 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 registers. If both chronological and systematic entries are made in the water register, then such a register will be combined (synchronic). The most typical example of such a register is Magazine-Main.

By data summarization registers are divided into integrated and differentiated. Each register can be viewed inductively - from particular to general, i.e. from primary documents to reporting, and / or deductively - from general to specific, i.e. from reporting to primary documents. In the first case, there is data integration, in the second, their differentiation.

In appearance all accounting registers are in the form of a book, card, free sheet or machine medium.

A book is an accounting ledger cut in a certain way, bound, laced and signed by the chief accountant.

A card is a form printed in the form of a table.

A blank sheet is a table placed on the form to be stitched. Free sheets are a compromise between books and cards. Loose sheets are the same cards, but printed on thin paper, their size is larger than the size of the cards. If cards are stored in card indexes, then loose sheets are stored and stitched in folders. For cards and free sheets, it is necessary to maintain registers (lists of open cards and free sheets).

The main meaning of the register is that their presence does not allow replacing cards, and in case of losing any of them, it is always easy to establish which card is missing.

The appearance of cards used in practice can be different, but the most common are three types: checking accounts, inventory and multi-column cards.

Contract accounts cards have a one-sided form, since the columns "Debit" and "Credit" are placed side by side, the presence of two parallel columns allows you to clearly see the state of the company's settlements.

Inventory cards are used to record material values. In this regard, a new column "Balance" is introduced, which reflects the balance of funds of this type of value after the registration of the fact of economic life, thus, in each account there are three columns: income, expense and balance. Each column is divided into two columns: quantity, amount. In the header of the card, the limit (standard) of the stock is put down; the presence of a standard makes it easy to find out whether the enterprise does not have these funds more than it needs, and if less, then to what extent.

Multicolumn the cards are designed to record the facts of economic life with the allocation of their components in the columns. In particular, in cases where one fact is reflected in complex amounts, i.e. fixed, for example, the payment of various expenses of the enterprise.

Machine media differ technically and place data not on paper, but, as a rule, on magnetic media, its features dictate the order of arrangement of accounting information.

The correctness of the reflection of business transactions in the accounting registers is ensured by the persons who drew up and signed them.

When storing accounting registers, they must be protected from unauthorized corrections. Correction of an error in the accounting register must be justified and confirmed by the signature of the person who made the correction, indicating the date of the correction in accordance with Art. ten Federal law"About accounting".

Types of accounting registers in accounting

Therefore, further we will dwell only on the characteristics of such an element as choice of accounting form as a set of information carriers used (accounting registers) and an adequate reflection of the accounting process in them.

Accounting registers are used to systematize and accumulate accounting information contained in the primary accounting documents accepted for accounting and to be reflected in the accounting accounts of the FHZ.

These 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 scale of business transactions, the method of registering and processing information, etc.

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

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

Ledgers

Accounting books - these are tables arranged in a certain way for registering the facts of economic life (business transactions), depending on the specifics of the 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

Cards - these are forms printed in the form of a table. 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: checking accounts, inventory cards, multi-column cards.

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 account for material values. In such cards, the column "Balance" is entered, where the remainder of this type of valuables is indicated after the registration of the fact of economic life (business transaction), according to the income and expense 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. such cards indicate the limit (standard) of the stock, 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 breakdown (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, services.

Throughout the reporting year, cards are stored in special boxes. The set of cards that are homogeneous in purpose is called file cabinet. Cards in the card index are arranged by 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

Free sheets, like cards, they are forms with printed tables, but larger in size and volume of information reflected in them. V accounting practice these are mainly different statements. Such accounting registers are used to summarize 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

Machine media how 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 they call 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 the products shipped and the purchased values, respectively.

Systematic they call accounting registers in which the registration of business transactions is grouped according to certain (established) criteria, for example, the grouping of information directly by accounts of 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 (the so-called Mendes rule):

If chronological and systematic entries are made in one register, then such a 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 called the 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 a ledger is Gchavnaya ledger.

Analytical are called accounting registers, 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 given and along with value ones, natural or labor gauges, if necessary, are indicated.

Nowadays, complex accounting registers combining synthetic and analytical accounting, as well as chronological and systematic records. They are used, for example, with a 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. The recording of business transactions in the relevant accounting registers on the basis of documents is called posting transactions. These entries are made on a quotation basis (that is, an indication of the debit and credit accounts for the business transaction).

In order to exclude repeated registration of information in the accounting register for the same document, a corresponding mark is made on the documents about posting 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 the posting documents for 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 linear positional notation consists in the fact that debit and credit turnovers are reflected in one line, which is especially convenient for keeping records of various kinds of settlements. 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.

Chess principle record in accounting registers is that at one time in the accounting register the amount of the business transaction on the debit and credit of the corresponding accounts is reflected. 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.

We talked about the registers of synthetic and analytical accounting in. In this material, we provide a list of accounting registers.

Accounting registers

Recall that accounting registers are a type intended for registration, systematization and accumulation of information that is contained in the primary documents accepted for accounting (Article 10 of the Federal Law dated 06.12.2011 No. 402-FZ). Accounting registers are not only the basis for the consolidated reflection of information on accounting accounts. Accounting registers in accounting are used to compile accounting statements.

Accounting registers are subdivided into chronological and systematic registers by purpose, and by the degree of generalization of information into synthetic registers and analytical registers. For example, unlike chronological systematic accounting registers, they are designed to summarize information about accounting objects for a certain period, presenting summary data on turnovers and balances in the context of synthetic accounts.

Let's show what accounting registers are with an example. One of the most common synthetic accounting registers, widely used by accountants when compiling balance sheet, is the balance sheet. In this register for a certain period, for each synthetic account, information is provided on the balance at the beginning of the period, turnover for the period and the balance at the end of the period. Naturally, information on the balance and turnover is presented separately for the debit and credit of the respective accounts:

Check	Balance at the beginning of the period		Turnover for the period		balance at the end of period
Check	Debit	Credit	Debit	Credit	Debit	Credit
01
…
99
Total

Composition of accounting registers

Accounting legislation gives an organization the right to independently develop the forms and types of accounting registers (part 5 of article 10 of the Federal Law of 06.12.2011 No. 402-FZ).

The issues of maintaining accounting registers are also left to the discretion of the organization. Thus, accounting registers can be kept on paper or in the form of an electronic document signed with an electronic signature (part 6 of article 10 of the Federal Law of 06.12.2011 No. 402-FZ). The organization makes the choice itself.

The list of ledgers for accounting is a required section. The types of accounting registers when, along with statements, can be applied, in particular, the following (Letter of the Ministry of Finance of the USSR dated 03/08/1960 No. 63, Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n):

Name of the accounting register	Credited accounting account
	50 "Cashier"
	51 " Settlement accounts»
	55 "Special accounts in banks"
	66 "Settlements for short-term loans and borrowings"; 67 "Settlements for long-term loans and borrowings"
	60 "Settlements with suppliers and contractors"
	71 "Settlements with accountable persons"
	60 "Settlements with suppliers and contractors", subaccount "Advances issued"; 62 "Settlements with buyers and customers", subaccount "Advances received"; 68 "Calculations of taxes and fees"; 76 "Settlements with various debtors and creditors"; 79 "On-farm settlements"
	20 "Main production"; 21 “Semi-finished products of our own production”; 23 "Auxiliary facilities"; 25 "General production costs"; 26 " General running costs»; 29 "Service industries and farms"; 69 "Calculations for social insurance and provision "; 70 "Payments to personnel on remuneration"; 94 "Shortages and losses from damage to valuables"; 96 "Provisions for future expenses"; 97 "Prepaid expenses"
	40 “Release of products (works, services); 41 "Products"; 43 " Finished products»; 45 "Goods shipped"; 46 "Completed stages of work in progress"; 62 "Settlements with buyers and customers"; 90 "Sales"
	86 "Targeted financing"
	01 "Fixed assets"; 02 "Depreciation of Fixed Assets"; 80 "Authorized capital"
	84 " Undestributed profits(uncovered loss) "; 98 "Deferred income"; 99 "Profit and loss"
	07 "Equipment for installation"; 08 "Investments in non-current assets"

When conducting accounting in specialized accounting programs, the accounting policy may provide that accounting registers are kept in the form of special forms in electronic form and on paper, which are based on the registers provided by the program. Such registers, formed in paper form or on a computer (with an electronic signature), can be the General Ledger, the balance sheet.