Business transaction logbook download blank form. Types of business transactions in accounting with examples

Committed in the course of the enterprise’s activities must be recorded in special regulations. It is called the “Journal of Business Transactions”. This document defines the algorithm for reflecting transactions in accounting and tax accounting in the 1C system.

The first is the generation of data about the company and its property. Moreover, the information should be as complete as possible and have a high degree of reliability. This data is necessary not only for the management of the enterprise and specialists, but also for creditors and investors.

The second important task is to provide both external and internal users of reporting with timely information. The above provision is necessary to monitor the enterprise’s compliance with current legislation.

The third task is to prevent the emergence of negative trends in the activities of an economic entity, obtain information about existing potential and reserves, and also draw up a forecast of financial results.

The Journal of Business Operations helps the specialist in all this. In addition, the implementation of the above tasks contributes to the development of competition. Currently, the accountant is helped to compile a “Journal of Business Operations” by a specially developed regulation, which bears the same name, as well as automated control, which allows you to check the actions performed by the user for compliance with the provisions of the document.

Business operations. Their types

Every operation has an impact on the enterprise. There is either a change in the sources of information about the property or its size. There are situations when both the first and the second happen at the same time. This is why the Business Transaction Log is extremely important. So, there are four main types of operations. The classification is carried out depending on how they affect the size of the passive and active parts of the balance sheet.

Type one

These operations directly affect the composition of the property of an economic entity. In other words, they affect the asset exclusively. However, it remains the same.

Type two

This type of operation is the opposite of the first. In this case, there is a change in the sources of formation of the company's property. That is, passive. Nothing happens to the currency either.

In this case, there is a change in the size and sources of property formation. This refers to exclusively positive trends, that is, an increase. The balance sheet currency also increases, both in the active and passive parts.

Type four

The last type of operation also affects both parameters, but in the direction of reduction. The balance sheet currency is reduced by the same amount in both the passive and active parts.

Brief summary

From what is stated above, we can draw the following conclusion: “The Journal of Business Operations” is an important document that allows you to unify and systematize information about the activities of an enterprise, provides easier access to data, which is important for making management decisions.

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1. Compile a log of business transactions for May.

2. Draw up a journal order for the credit of account 50 “Cash” and a statement for the debit of account 50 “Cash”. The initial balance in the cash register is 500 rubles.

3. Draw up journal order 2 for the credit of account 51 “current account” and statement 2 for the debit of account 51 “current account”. The initial balance in the current account is 2,090,000 rubles.

4. Fill out pages of the General Ledger for accounts 50 “Cash” and 51 “Current Account”.

Procedure for completing test 1

To complete the task, you need to use the following forms: 1. Compile a log of business transactions for May in the following form:

Note: The registration log should indicate the ciphers (codes) and the full name of the accounts.

Based on the data from the business transactions log for May, compile order journals 1 and 2 and statements 1 and 2.

Journal order form 1 for account credit 50

Statement form 1 for the debit of account 50 “Cash”

Balance at the end of the month Form of journal order 2 for the credit of account 51 “Current account”

Statement form 2 for the debit of account 51 “Current account”

Balance at the end of the month

Fill out the pages of the General Ledger for accounts 50 “Cash” and 51 “Cash Account” in the form, using the data from journal orders 1.2.

operation cash register book magazine

Initial data for solving the problem

1. Business transactions for May

Journal order 1 for account credit 50

Statement 1 on the debit of account 50 “Cash”

The balance at the beginning of the month in the General Ledger is 500 rubles.

Balance at the end of the month 500+214840-214890 = 450 rubles.

Journal order 2 for the credit of account 51 “Current account”

Statement 2 on the debit of account 51 “Current account”.

The balance at the beginning of the month in the General Ledger is 2,090,000 rubles.

The balance at the end of the month is 2090000+2309900-1420040 = 2979860.

General ledger for account 50 “Cash”

General ledger for account 51 “Current account”

Bibliography

1. On accounting: Federal Law of November 21, 1996 No. 129-FZ. - Adopted by the State Duma on February 23, 1996. Approved by the Federation Council on March 20, 1996.

2. Chart of accounts for accounting of financial and economic activities of organizations and instructions for its application: Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. - 120 s.

3. Kondrakov N.P. Accounting, business analysis and audit; M.: 2005 - 425 p.

4. Posherstnik N.V. Accountant in a construction company; M.: 2005 - 378 p.

5. Repeynikova N.Yu. Accounting; M.: 2005 - 543 p.

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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. Synthetic and analytical accounting records are combined in a single accounting system.
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. Indication of officials responsible for maintaining the register.
7. Signatures of responsible persons.

Registration logs are compiled on paper or electronically. For the latter, you will need an electronic signature to certify the document. 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. We make separate entries for each advance report. Concatenation or grouping of rows is not allowed.

Journal warrant 13

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

An analogue of a journal for registering business transactions existed long before the advent of accounting science as such. Such journals were called “barn books” and performed essentially the same functions as modern accounting acts.

Nowadays, a business transaction journal is a document that records all the economic functioning of a particular company, arranged in chronological order. Any enterprise - private or public, multimillion-dollar or known to a narrow circle of people - keeps similar records.

Form, content and form

Thanks to this magazine, the overall financial condition of the company is monitored, all changes for the worse or better are shown and forecasts are made for the further development of the company.

A competent and conscientious economist, based on this documentation, will also be able to predict ways for the best development of the company and solutions to certain problems, if any are discovered.

All documents do not always reach the accountant on time and not always in the form required by law. Then you have to create documents either from oral retelling or independently. Officially, such actions are prohibited, but in practice they are used quite often.

It is important that documents can be changed or edited “retroactively”, and also that all these changes do not affect further operations. A business transaction journal is created based on primary documentation.

Keeping a journal is directly related to each other and guarantees the company transparency and legitimacy of all operations carried out in the company, since the document displays all changes in the company’s business activities, such as:

1. Change in assets (any change in equipment that helps produce a firm's product, whether it is broken, replaced, or repaired).
2. Changes in liabilities (actions with loans and securities).
3. Positive changes in the general condition of the company (assets, liabilities and financial condition).
4. Negative changes in the general condition of the company (assets, liabilities and financial condition).
5. Certain facts that do not fall into any of the above categories (other changes).

Some enterprises additionally indicate in the journal those affecting the movement of funds.

There are no basic requirements for journaling, but there are a number of generally accepted rules, the maintenance of which is mandatory for each type of documentation:

There is also no general form of journaling, since the scope of its use is quite extensive. Most often, each enterprise creates a form that is convenient for itself, which includes all the necessary points and sub-points. For example, in a company engaged in organizing weddings, there will definitely be an item “expenses” (how much money was spent on materials - balloons, ribbons, flowers, etc.) and income transactions (how much was received from individuals for the entire work). This is also permitted by the Law “On Accounting”.

The journal is kept either in paper form - this is an ordinary book, stitched and numbered, or bound, which is filled out manually. Or in electronic form using special accounting programs. Here, most of the information is filled in automatically when you first specify the settings.

Mandatory for each journal are: transaction number, date, explanation (description of the transaction), the amount of each transaction. Additionally, the following may be indicated: debit, credit and information about the primary documentation or order journal (the place where the transaction was recorded). Each new entry must begin on a new line to avoid errors and misunderstandings in further actions.

Nowadays, electronic versions of magazines are most often used - these are much more convenient and faster, however, the policy of some enterprises allows filling out such documentation only manually. This is a longer and more labor-intensive process: it is important to be as careful as possible.

On paper

A paper journal is most often kept in small enterprises with a small turnover; filling out all items manually in multimillion-dollar companies is almost impossible due to constant changes.

The journal is filled out with a pen with dark blue ink and neat handwriting: it is especially important to clearly display the digital designations in order to avoid ambiguity in the interpretation of a particular number and errors during further verification of the calculation results. It is also recommended not to make any blots in the text - most likely, the authorities will require you to redo the page again.

The procedure for filling out the paper version is as follows:

1. The new line indicates the number of the operation with its details (date, content, type). Additionally, it is possible to indicate on the basis of which documents this operation is carried out.
2. Next, the amount of the transaction is indicated - financial profit and financial loss.
3. The debit is indicated - how much other persons owe the company and how much they paid for this operation.
4. The credit is indicated - what the company owes to other persons and how much it ultimately received.
5. A signature and decryption of the signature are placed.
6. If necessary, repeat everything from the beginning.

The signature and its decoding are mandatory, because if an error is made in the journal or there are misunderstandings on a particular issue, company representatives will immediately be able to find out who filled out this form and who is able to decipher what was written.

In 1C

If the journal is kept in electronic form (most often this is “1C: Accounting”), then following:

1. The “1C: Accounting” program (or other accounting program used by the company) is launched. The “Accounting” tab opens in the “Menu” line.
2. In this tab, open the “Business Operations” sub-item and click the “Add” button.
3. The following data is entered: date, type, details, amount.
4. Additionally, it is possible to add a sub-item “From whom”, as well as indicate debit and credit (this action is performed if necessary in connection with a banking action: loans, receipts or outflows of funds). Here you also select the required bank document and click the “Approve” button. Next, this document is automatically linked to the operation.
5. Saving is in progress.
6. If necessary, everything is repeated again.

The business transaction log also has a function that is added to the context and additional menu. This feature will allow find a record by transaction number(the most detailed description of each action). To search for a record by transaction number, select the corresponding command from the context or additional menu: a window will appear that allows you to enter the transaction number in the field.

The business transaction journal is most often created automatically by an accounting program, based on previously entered documents. In fact, the entire journal of business transactions should be created automatically, without human intervention, but often certain documents still have to be filled out manually.

An accountant will have to enter less data manually if the accounting program contains many different functions and is correctly configured for the work of a particular enterprise.

Filling example

Below is an example of filling out, but it is worth remembering that the form of filling out a certain company may vary and have its own nuances, which the new employee must be informed about in advance.

Thus, the journal of business transactions is integral part work of the enterprise, which is maintained by an attentive and responsible accountant and is filled out every time any economic changes occur in the company’s activities.

How are business transactions displayed? Detailed information is in this video.