What is a journal-order accounting system in accounting? We draw up a journal of business transactions Z o 2 sample filling

The journal-order accounting system is a classic form of accounting in which information from primary documents is systematized in special registers - journals-orders that monthly record all transactions carried out by the company.

Each journal order is intended to reflect transactions performed on the loan of one or more economically similar, and therefore synthetic accounts combined in one register. The form has a section or a separate column for each account. Order journals for accounts that require analytical accounting along with accounts credit entries have two sections: the main one (the order journal itself) - for entries on the account credit, and an additional one (statement for the order journal) - for recording the necessary analytics. Debit turnover on the account is recorded in other journals along with the corresponding credit accounts, ensuring the basic principle of accounting science - double entry on accounts. correspondent accounts. In the statements, detailed analytical indicators for accounts are grouped, and then their results are transferred to order journals. At the end of the month and after all entries have been entered into the order journals, the data is summed horizontally and vertically, the results of which must match.

Total information on accounts from order journals (beginning and ending balances) is transferred to the general ledger, which is the basis for compiling the enterprise’s balance sheet. Systematization of accounting information and a clear chronology of records are the principles for constructing these accounting registers. The use of a journal-order system significantly simplifies labor-intensive accounting work, facilitating the formation of financial statements and monitoring its proper preparation. Let's look at what order journals are used in Russian companies.

Journal order 1

Journal order number 1 for account number 50 “Cash” is filled out on the basis of cash reports with primary documents attached to them - PKO and RKO. Journal order 1, the form (word) of which can be downloaded below, is one of the most common documents and is necessary to control the use of cash. The credit balance of the account is formed by all payments from the cash register, the debit balance is formed by funds received. The final line informs about the amounts of the accounts for which money was issued from the cash register: in our example, 108,652 rubles for salary payments. (D 70), accountable amounts 72,000 rubles. (D71), etc. Often in this register, for convenience, the balance of money as of the reporting date is displayed, subsequently checking with the data in the cashier’s report.

Journal order No. 1 for account loan. 50 "Cashier" from 01/01/2016 to 01/31/2016 to the debit of the account.
from-to as of 01/01/2016 98300
					from to 02/01/2016

The debit balance, i.e. cash receipts, is recorded in the account statement. 50 to w/o 1. Journal order 1 and statement 1 , samples of which are presented in the article systematize all operations at the company’s cash desk for the month.

Statement for railway station No. 1 on the debit of the account. 50
			Perv. doc	Wiring	Amount, rub.
		Revenue received for sold operating systems
		Payment received for long-term securities
		Received DS for salary payment
		Payment received for services rendered
		Revenue received from products sold

Journal order 2

Journal order 2 takes into account transactions reflected in the credit account. 51. Entries are made on the basis of bank statements and attachments to them - payment orders, letters of credit, etc. On the back of w/o 2, information on the debit of the account is collected in the statement. 51, i.e. according to receipts to the account. Journal order 2 (you can download the form below ) , is filled in according to the same principle as journal order 1.

Let's look at an example:

Journal order No. 1 for account loan. 51 from 01/01/2016 to 01/31/2016 to debit accounts
D s-to 01/01/2016 100000
						from to 02/01/2016 158300

Order logs 3, 4, 5

When conducting operations with accounts 54, 55, 56, which take into account capital costs, special accounts and other funds, it is necessary to maintain a register such as journal order 3.

Journal order 4 is provided for recording transactions on credits and borrowings on the account. 66 and 67. Journal order 5 is rarely used by Russian enterprises, since offsets of mutual claims between debtors and creditors are today considered an exclusive operation. However, such a register exists and is used if necessary.

Journal warrant 6

Settlements for supplies supplied and services rendered are reflected in journal order 6 – a combined register recording the receipt of goods and services and further payments for them.

Journal order 6 (filling sample attached) is maintained according to account. 60 “Settlements with suppliers and contractors” for each counterparty.

Provider	Check	From K/ta account. 60 in D/t accounts				From to the beginning of the month		Paid		from-to to the end of the m-tsa
								K/t 51	K/t 91
LLC "Temp"	No. 100458 dated 01/18/2016
	No. 000145 dated 01/05/2016

Journal warrant 7

Journal order 7 records the issued accountable amounts in the context of each responsible person. Journal order 7, the form of which combines synthetic accounting with analytical information, is convenient for monitoring the timely submission of employee expense reports.

Introducing journal order 7: sample filling

			Balance at the beginning of the month		Issued on report			according to advance report
								date of presentation	approved amount of expenses
		Ivanov I.I.

From the account 71 in d/t accounts			overexpenditure was reimbursed to the employee		unused amounts are withheld

Journal order 7, the form of which can be downloaded below, reflects all accountable amounts and carry-over balances.

Journal warrant 8

Accounting for settlements with creditors and debtors is carried out on accounts 62, 68, 73, 75, in the order journal 8. All values ​​​​for these accounts are summarized in this register, noting advances received and payments received from counterparties.

Journal order 10

Journal order 10 (filling sample just below) is intended for accounting for production costs. The register receives all information from accounts 02, 04, 05, 10, 11, 15 16, 19, 20, 21, 23, 25, 26, 28, 29, 40, 46, 68, 69, 70, 76, 94, 97.

In D/t accounts	Turnovers on correspondent accounts

The abundance of information reflected in this register makes it the most informative. The basis for filling out is a variety of forms - production reports and summary statements that form the journal order 10. The form can be downloaded below.

Journal warrant 11

This accounting register - journal order 11, is necessary to record the shipment, sale of products, and is filled out on the basis of auxiliary statements No. 15 and 16, which reflect the prices for inventories applied in accordance with the accounting policy - actual or accounting.

Journal warrant 12

Systematizing information about changes in the reserve, additional or authorized capital of the company, as well as in the accounts of target receipts and retained earnings, this accounting register is based on data from accounting certificates, bank statements, and cash reports. The debit turnovers accumulated in decoding from various registers are entered into the journal order 12. The form can be downloaded below.

Journal warrant 13

Accounting for fixed assets and intangible assets is reflected in journal order 13. The basis for filling it out are depreciation calculations, certificates, and disposal acts. Journal order 13 – sample filling:

Journal order No. 13 for credit account. 01 to debit accounts

Journal warrant 15

Accounting for the use of profit and future income for accounts 84, 91, , 99 is kept in the journal order 15 (the form can be downloaded below). Turnovers are entered into the register for the reporting month in the context of analytical accounting items and on a cumulative basis from the beginning of the year. At the end of the reporting period, the total values ​​of the order journal become the basis for the preparation of the annual financial report.

Journal warrant 16

Accounting for capital investments in accounts 07, 08, 11 is carried out in journal order 16. Credit turnover of these accounts is recorded as monthly results based on information from analytical statements and primary documents, presenting data about each object combined in the register.

Note that accounting automation has eliminated the maintenance of independent forms of order journals. With appropriate program settings, this register is generated automatically when posting primary documents.

To record transactions reflected in account No. 51 “Current account”, the following are intended: at industrial enterprises, journal order No. 2, in construction organizations - journal order No. 2-s, in supply and sales organizations - journal order No. 2-sn with statements to them, respectively, N N 2, 2-s and 2-dn.

Entries in order journals and statements are made on the basis of bank statements on the current account and documents attached to them.

In the order journal No. 2 and in the statement, entries are made on corresponding accounts with the results of one or more bank statements. When entries are made as a result of several statements, the “Date” column should indicate the start and end dates of these statements.

Grouping of amounts to be reflected in the order journal and statement of necessary totals is carried out by calculating the relevant data in statements or documents attached to them, according to the accounting markups given in them. Correspondence accounts are indicated both on bank statements and on documents.

The balance of funds in the bank account is shown in the statement only at the beginning and end of the month. Throughout the month, for operational purposes, data on balances shown in bank statements is used.

Examples of filling out the order journal No. 1-No. 2, statements No. 1-No. 2

A sample cash book is given in table.

Journal order No. 2: sample filling

Example of filling out a cash book

Table 1. Cash book for 03/05/15

An example of filling out the order journal No. 1 and statement No. 1

The balance at the beginning (Sn) at the cash register is 61,000 rubles.

Table Journal of business transactions using account 50 “Cash”

Let's fill out journal order No. 1 based on data from the business transactions journal.

Let's fill out statement No. 1 based on the initial data

An example of filling out the order journal No. 2 and statement No. 2

The journal of business transactions using account 51 “Current account” is given in table. 2.

Table 2. Journal of business transactions using account 51 “Current account”

Balance at the beginning = 25,000 rubles

№	Contents of a business transaction	Primary document	Wiring	Wiring
Credited from customers for services rendered and products shipped	Current account statement + payment order	D 51 – K 62
Received from the company's cash register	Current account statement + announcement for cash deposit	D 51 – K 50
The amount was incorrectly credited to the current account (by the bank)	Bank statement	D 51 – K 76
Excessive tax amounts received	Bank statement	D 51 – K 68
Funds were transferred for purchased inventory items		D 60 – K 51
A previously erroneously credited amount has been written off	Bank statement + explanatory bank statement	D 76 – K 51
Taxes and fees, insurance payments transferred from the current account	Bank statement + payment order	D 68– K 51
Issued to the company's cash desk	Bank statement + check	D 50 – K 51

Journal-order No. 2
for March 2015 on the loan "Current account"
№	From the credit of the "Current account" account to the debit of the accounts	TOTAL
TOTAL
Statement No. 2
for March 2015 by debit "Cash"
Balance at the beginning of the month
№	To the debit of the "Current account" account from the credit of accounts	TOTAL
TOTAL
Balance at the end of the month = 25000+49000-41000=33000

Order journals and analytical accounting sheets

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Bank institutions are given the right to check compliance with cash discipline at enterprises. Violations of cash discipline include spending cash received from a bank for purposes other than its intended purpose, failure to comply with the rules on cash payments, failure to deposit cash in the bank on time and using proceeds for other purposes, and lending cash from the cash register to other enterprises, institutions and organizations.

Filling out order journals (forms and samples)

Responsibility for maintaining cash discipline rests with the head of the farm, the chief accountant and the cashier. Persons guilty of systematic violation of cash discipline are held accountable.

The accounting register, which reflects cash transactions in the journal-order form of accounting, is Journal-order No. 1-APK. It is used to record the credit turnover of account 50. In the second part of the order journal, statements reflect the debit turnover of account 50. The basis for accounting entries in the order journal are the cashier's reports with the primary documents attached to them.

Entries in the order journal are made as totals for the day based on the expense portion of the cashier's reports with the attached primary documents. Initially, primary documents are grouped into corresponding accounts, and homogeneous transactions are reflected in the total amount for the day. For a small number of transactions, entries based on the results of the cashier’s report for 3-5 days are allowed. In all cases, each cashier's report occupies one line in the order journal.

In the debit turnover section, debit turnover for account 50 “Cash” is accumulated in the context of corresponding accounts. At the same time, these amounts are reflected in the corresponding journal orders on a credit basis. Entries on the debit of the account are made in a similar way, that is, based on the cashier's reports with a preliminary grouping of documents into corresponding accounts. The balance of funds in the cash register is shown in the statement at the beginning and end of each month. Throughout the month, for control and operational purposes, data on fund balances given in the cashier’s reports are used.

The balance at the end of the month for account 50 "Cash" is derived as follows: the total of the debit turnover for the month is added to the balance at the beginning of the month and the total of the credit turnover for the month reflected in the journal order No. 1-APK is subtracted. The resulting balance is compared with the cash balance listed according to the cashier's latest report and is reflected in the debit turnover statement as the balance at the end of the month.

If necessary, to decipher the amounts for subaccounts of the corresponding account, decryption sheets are kept in order journal No. 1-APK. In them, amounts can be grouped both by debit and credit of accounts.

Journal-order No. 1-APK is a register of monthly circulation. The results of credit turnover on account 50 with their division into corresponding accounts are transferred monthly from journal-order No. 1-APK to the General Ledger as follows: the total credit turnover from the journal-order is recorded in the General Ledger as a credit to account 50, and its constituent amounts are debited accounts are transferred to the debit of the corresponding accounts.

Register reconciliation

With the journal-order form of accounting, mutual reconciliation of turnover in registers is important. Therefore, before transferring the results of journal order No. 1-APK for credit turnover to the General Ledger, they must be checked for each corresponding account with data from other registers. Thus, credit turnovers in order journal No. 1-APK are reconciled: for account 51 - with the corresponding data in the debit turnover section of order journal No. 2-APK, for account 70 - with data in statement No. 59-APK, etc.

The data in the section of journal order No. 1-APK for debit turnover is also verified with other registers. For example, debit turnovers are reconciled: for account 51 - with the data of journal order No. 2-APK, for account 90 - with journal order No. 11-APK.

Posting to the General Ledger

After reconciliation and posting of the results of journal-order No. 1-APK, a corresponding note is made about this in the General Ledger; The journal order is signed by the executors, that is, the persons who filled out the register, carried out the reconciliation and posting to the General Ledger, as well as the chief accountant of the farm. At the same time, indicate the date of drawing up the journal order and reflecting the turnover in the General Ledger.

3.2.Accounting for funds in bank accounts

JV Krasnoufimsky Agrarian College LLC stores available funds in current accounts in the relevant banks. To open a current account, the farmer submits a special application to the bank in the prescribed form. This statement is signed by the head of the farm and the chief accountant. A card (in two copies) with sample signatures and a seal imprint is attached to the application. In addition to the card, the farm provides a copy of the duly approved charter (regulations) or other relevant document on the creation of the enterprise (order, resolution, decision, etc.).

Movement of funds in the account. Source documents

The current account receives funds for products sold, for work and services performed externally, bank loans, free cash from the cash desk, and other income from core activities. Money is credited to the current account in accordance with banking rules based on standard cash and settlement documents. The farm deposits cash from the cash register into the current account based on announcements for cash deposits. In this case, the bank issues receipt about accepting money.

In some cases, according to banking rules, money for commodity transactions can be recovered on the basis of the recipient’s administrative documents. In these cases, the recipient organization issues and submits to the bank a special document to receive payment - payment request. According to this document, the bank transfers the amount due from the payer's account to the account of the recipient company.

The following payments are made from the current account: for goods and materials received from other organizations and enterprises and services provided, cash issuance to the cash desk for wages and for various economic needs, for obligations to the state budget, for repayment of debt on bank loans, other related to economic activities. The bank makes all payments from the current account as documents for payment are received. But if there are not enough funds in the account to pay for all the documents, then the order is maintained in accordance with the chronological sequence of receipt of documents for payment.

Payments from current accounts are made on the basis of administrative documents of the farm and according to payment documents of recipient organizations. Administrative documents include: cash checks, payment orders. By cash check The bank issues cash from the current account. By payment order The bank makes a non-cash transfer of funds to the account of another organization. The payment order indicates: the name of the recipient and the address of his bank, the amount of funds transferred and the type of payment. All administrative documents are written out by the farm and presented to the bank institution. Based on these documents, the bank transfers funds from the account.

The bank independently withdraws funds from the enterprise’s account and transfers them to recipient organizations on the basis of payment requests issued by the recipient organization to the given enterprise. In these cases, no special documents are required from the enterprise. You just need to confirm to the bank the need to pay for this document (administrative signature on the document).

To control the flow of funds in bank accounts and to reflect these transactions in accounting, the agricultural enterprise periodically receives from the bank extracts from current accounts. The statements indicate all amounts of receipts and payments. The relevant documents on the basis of which the entries were made are attached to the extract.

Bank statements

The basis for accounting entries for account 51 “Current accounts” are extracts bank with attached documents. The text in the statements is encoded, since the bank processes clients’ personal accounts on a computer.

The data given in the extract means the following. The first column contains the entry code: 06 – loan balance, 01 – transfer by payment order, 02 – transfer by payment request, 03 – cash issuance by check, etc. The second column indicates the number of the document on the basis of which the transaction was performed; in the third - the number of the bank institution from or where the funds were transferred; in the fourth - the number of the corresponding account at the bank institution. The fifth column of the statement shows the amount of turnover on the debit of the account, the sixth - the amount of turnover on the credit of the account and the balance of funds in the current account is indicated here, and the seventh column - the entry number in the personal account. It must be borne in mind that the current account for the bank is passive, therefore the receipt of funds and the balance are reflected in the bank on the credit of the account, and write-offs on the debit. This should be taken into account when processing bank statements in the household (debit and credit are reversed here).

Bank statement from current account

Bank 046551767 OJSC "Uraltransbank" Ekaterinburg Invoice No. 40702810600040000349 for 06/24/2004 LLC JV "Krasnoufimsky Agrarian College"
			40100003910000000526
			40600006580000024216
			40100005320000833812
			40100000249000000496

The farm's accounting department carefully checks the received statements against the relevant documents that serve as the basis for payments. If, during the inspection, errors made by the bank are discovered, the accounting department of the farm must assign the amounts of erroneous entries to subaccount 2 “Settlements on claims” of account 76 “Settlements with various debtors and creditors” and immediately notify the bank institution in which the current account is opened.

After decoding and carefully checking the statements based on the attached documents, an accounting breakdown of the amounts passed through the account is made. To do this, the corresponding account number is indicated against each amount in the statement.

Accounting registers

The accounting register in which transactions on the current account are reflected in the journal-order form of accounting is journal order No. 2-APK. Journal-order No. 2-APK is used to reflect credit turnover on account 51 “Current account” in the context of corresponding accounts. At the end of the order journal, the debit turnover of account 51 is reflected in a special section.

The basis for accounting entries in the journal order are bank statements with attached documents. Entries in journal order No. 2-APK are made for correspondent accounts based on bank statements for each day or the results of several statements. If records are made as a result of statements, then in the “Date” column indicate the start and end date of the statements. Preliminarily homogeneous transactions are summarized in accordance with the markings made in bank statements and documents attached to them.

Entries in the order journal for totals for several days, rather than for each transaction, significantly reduce accounting work. This procedure is also advisable because in other registers for correspondent accounts, each transaction that took place on the current account is recorded separately.

The amounts of turnover in the debit of account 51 on the last pages of the order journal serve for control purposes. At the same time, these amounts are reflected in the corresponding order journals on a credit basis (order journal No. 6, etc.).

Debit turnover is recorded similarly based on bank statements with preliminary summation of transactions on corresponding accounts. The balance of funds in the current account is shown only at the beginning and end of each month. Throughout the month, data on balances shown in bank statements are used for operational purposes.

Journal-order No. 2-APK is a register of monthly circulation. However, if entries for each line are made from the totals of statements for several days, it can be opened for several months. At the end of each month, in this case, the order journal displays the amounts of turnover for the month, which must be transferred to the General Ledger.

Posting to the General Ledger

The account loan turnover from the order journal is entered into the General Ledger for account 51 in the total amount in the “Loan turnover” column. At the same time, all amounts that made up this turnover are recorded in the debit of the corresponding corresponding accounts in the General Ledger in the section “Debit Turnovers” from the credit of account 51 according to journal order No. 2-APK. On the last page of the order journal No. 2-APK indicate the monthly date of completion of entries in the order journal and the date of transfer of turnover to the General Ledger. All this is certified by the signatures of the executor and the chief accountant.

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Night elf

07.02.13 — 12:02

Good day to all. I've been searching for half a day now and can't find where to download a sample of Journal Warrant No. ZH-2 for 51 accounts?

Thank you in advance

Attempt1C

1 — 07.02.13 — 12:03

http://blanker.ru/files/journal-order-forma-2.xls

Night elf

2 — 07.02.13 — 12:46

Yes, this is not the form you need, namely the number Zh-2

Night elf

3 — 07.02.13 — 12:47

Here is a form just without a sample and in Word or Excel http://profbuh.by/wp-content/uploads//150_z-2.pdf

Night elf

4 — 07.02.13 — 12:48

I can't find it anywhere

Night elf

5 — 07.02.13 — 12:53

no one really knows

DEVIce

6 — 07.02.13 — 12:55

Two seconds of searching on Google: http://kodifikant.ru/class/okud/0720102

DEVIce

7 — 07.02.13 — 12:55

There is a download button there.

Order journals

How lazy 1C nicknames have become. 🙂

Nasty

8 — 07.02.13 — 12:56

(0) spend half an hour, dial it yourself...
Well, or ban the secretary...

Night elf

9 — 07.02.13 — 13:18

(6) and where is the file?

Night elf

10 — 07.02.13 — 13:19

(7) I downloaded the form and then you try to print it, this function is not available there

Get your work in order using the 1C configuration "IT Department Management 8"

ATTENTION! If you have lost the message input window, click Ctrl-F5 or Ctrl-R or the "Refresh" button in the browser.

The topic has not been updated for a long time and has been marked as archived. Adding messages is not possible.
But you can create a new thread and they will definitely answer you!
Every hour on the Magic Forum there are more 2000 Human.

Search Lectures

Each extract in the journal order No. 2 and statement No. 2 is allocated one line.

At the end of the month, in journal order No. 2 and statement No. 2, the totals are calculated by columns and by lines, and the balance of account 51 “Current account” at the end of the month is determined. To do this, to the balance at the beginning of the month reflected in statement No. 2, it is necessary to add the total of statement No. 2 and subtract the total of journal order No. 2. The balance thus obtained is recorded in statement No. 2 and is compared with the opening balance of the last bank statement from the current account.

On the last page of the order journal No. 2 and statement No. 2, the signatures of the person who filled them out, the chief accountant of the organization, are indicated, the date of completion and the date of transfer of amounts to the General Ledger are indicated.

In debit accounting, account 51 “Current account” corresponds with the credit accounts:

Document		Account correspondence	w/o
Debit	Credit
Bank statement from the account, PKO	Cash transferred from the cash register to a bank account
Bank statement from the account.	The proceeds deposited at the bank's cash desks are credited
	Revenue from sales of products (works, services), fixed assets, materials and other assets is credited when accounting for sales as they are shipped and invoices are presented for payment.
Bank statement from the account, PP	Short-term bank loans and loans are credited to the current account
Bank statement from the account, PP	Long-term bank loans and loans are credited to the current account
Bank statement from the account, PP	Funds from the founders were credited to the current account as their contributions to the authorized capital of the organization
Bank statement from the account, PP	Funds received from other debtors (under court writs of execution, claims, etc.) are credited to the current account.
Bank statement from the account, PP, PT	The proceeds from the sale of fixed assets, materials, intangible and other assets are credited to the current account (taking into account sales at the time of receipt of money)
Bank statement from the account	Fines, penalties, penalties are credited to the current account

In accounting for a loan, account 51 “Current account” corresponds to the debit of the accounts:

Document	Contents of business transactions	Account correspondence	w/o
Debit	Credit
Bank statement from the account, PKO	Cash received at the cash desk from the current account
Bank statement from the account, PP, PT	Transferred from the current account to repay debts to suppliers and contractors
Bank statement from the account, PP	Debt on short-term loans and borrowings has been repaid from the current account
Bank statement from the account, PP	Debt on long-term loans and borrowings has been repaid from the current account
Bank statement from the account, PP	Taxes and fees to the budget are transferred from the current account
Bank statement from the account, PP	Contributions to the Social Protection Fund were transferred from the current account
Bank statement from the account, PP	Income was transferred from the current account to the founders of the organization
Bank statement from the account, PP	Various types of accounts payable were repaid from the current account (rent, court orders, banking services, etc.)

Describe the types of changes that occur in the balance sheet under the influence of business transactions. Describe the documentation and accounting of receipts

Fixed assets.

In the process of economic activity, under the influence of ongoing business transactions, changes continuously occur in the composition of assets and the sources of their formation. Changes occurring with assets and the sources of their formation lead to corresponding changes in the balance sheet. The material form of assets changes in the process of their circulation with a constant value of the value of funds, the form of sources of formation of assets changes, the assets of the organization are formed or withdrawn, but the main property of the balance sheet - the invariability of equality of the totals of its assets and liabilities when the sum of the balance sheet items changes under the influence of business transactions - is always preserved.

We will consider the procedure for reflecting these changes in the balance sheet using the following examples.

Let us assume that the following business transactions were carried out in the organization.

1st operation. Money was received at the cash desk from the current account in the amount of 100,000 rubles.

As a result of this operation, there was more money in the cash register by 100,000 rubles, and in the current account there was less by 100,000 rubles, that is, this operation leads to a simultaneous increase and decrease in two balance sheet asset items by the same amount of 100,000 rubles.

The balance sheet total after this operation will remain unchanged, since there was only a movement of funds within the asset balance sheet items.

2nd operation. Income tax in the amount of RUB 120,000 is withheld from accrued wages. Withholding tax from accrued wages leads to a reduction in accounts payable to employees for wages by 120,000 rubles. At the same time, accounts payable to the budget for taxes increases by the same amount.

Thus, as a result of this business transaction, changes will occur only within the liability items of the balance sheet. The balance sheet total will not change, since the movement occurred only in the sources of asset formation.

3rd operation. The organization received a short-term loan from the bank in the amount of 10,000,000 rubles. The money has been credited to the current account. This operation, firstly, will entail an increase in funds in the current account in the amount of 10,000,000 rubles.

At the same time, the organization's accounts payable to the bank will increase by 10,000,000.

JOURNAL-ORDER No. 02

rub. Thus, as a result of this business transaction, changes will occur in both the assets and liabilities of the balance sheet.

The balance sheet total will increase by 10,000,000 rubles, since as a result of receiving a short-term bank loan, on the one hand, the availability of funds in the current account increased, and on the other, a debt to the bank arose. The equality of the results of the asset and liability items was preserved.

4th operation. Debt to suppliers in the amount of RUB 1,100,000 was transferred from the current account.

As a result of this business transaction, the balance of funds in the current account will decrease by 1,100,000 rubles.

and at the same time, accounts payable to suppliers will decrease by the same amount. Changes occurred in both assets and liabilities in the direction of reducing the balance sheet by 1,100,000 rubles. Consequently, the equality of the results of assets and liabilities was not violated.

The four business transactions considered make it possible to trace all types of changes in the balance sheet:

a) changes in asset items (plus asset and minus asset);

b) changes in liability items (plus liability and minus liability);

c) changes in asset and liability items upward (plus assets and plus liabilities);

d) changes in asset and liability items downward (minus assets and minus liabilities).

The above can be represented in the following diagram:

Fixed assets arrive to the organization:

— as a result of capital investments made (construction of fixed assets and production of equipment in an economic way, as well as purchases for a fee from legal entities and individuals);

— free of charge (including as a result of charitable assistance);

— as a contribution to the authorized capital;

- in other cases established by law.

Fixed assets entering the organization are accepted by the commission on the basis of an order from the head of the organization. Acceptance of fixed assets for accounting is carried out on the basis of acts of the following forms approved by the head of the organization:

— “Act of acceptance and transfer of fixed assets” (form OS-1) which is compiled for each individual inventory item;

— “Act on the acceptance and transfer of groups of fixed assets” (form OS-1a), which formalizes the acceptance of several objects of fixed assets - household inventory, tools, equipment, if these objects are of the same type, have the same cost and were accepted in the same calendar month.

One of the copies of the specified act, approved by the head of the organization, together with the technical documentation (passport, specification, work instructions) is transferred to the accounting department of the organization, which, according to these documents, opens the corresponding inventory card. The passport provides a technical and economic description of the facility, indicates the time of commissioning, the depreciation rate, and other data.

Technical documentation related to this inventory item can be transferred to the place of operation of the item with a corresponding mark on the inventory card.

Internal movement is processed “Invoice for internal movement of fixed assets” (form OS-2), drawn up by the transmitting party in triplicate. The first copy is transferred to the accounting department, the second remains with the person responsible for the safety of the donor’s fixed assets, the third copy is transferred to the recipient.

To record the presence and movement of fixed assets of an organization, an active inventory account 01 “Fixed assets” is intended. The debit of account 01 “Fixed Assets” reflects the acceptance of fixed assets for accounting, and the credit reflects their disposal. The debit balance of account 01 “Fixed assets” shows their value on the first day of each month.

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Receipt of wiring materials Familiarization sheet sample

Accounting registers are special accounting journals that allow you to systematize and group data about the facts of the economic activities of an enterprise. For each accounting system, different forms of accounting registers are provided. We will tell you in our article which journals are used in the journal-order accounting system.

Key points

The journal-order system of maintaining accounting provides for confirmation of all business transactions with the appropriate document - a primary documentation form. The primary document, in turn, must be registered in a special journal. Moreover, entries are made in chronological order.

All transactions are grouped into accounting accounts. That is, when reflecting correspondence with one accounting account, a separate journal order (JO) is used; when creating an entry for another account, the entry is reflected in another accounting journal. Note that the same entry can and should be reflected in two journals at once: in one for the debited account, and in the other for the credited account. This method reflects the double entry method in accounting.

The final data of the housing organization at the end of the reporting period are transferred to the key register - the general ledger. Let us remind you that a balance sheet is formed based on the general ledger data at the end of the financial year. Consequently, the reliability of the accounting financial statements depends on the completeness and correctness of recording information in the Order Journal.

Now let’s look at each JO in more detail, and provide sample forms and samples to fill out.

The forms below are examples! In accordance with the provisions of the Law “On Accounting” No. 402-FZ, each economic entity has the right to independently develop and approve its own forms of primary and accounting documentation. Also, the company is not obliged to maintain all the records if there are no operations to fill them out. Justify the company's position on this issue in its accounting policies. approve your own forms by a separate order or annex to the company’s accounting policies.

Journal order No. 1 “Cashier”

To generate the organization’s cash turnover, a special journal order 1 is used (you can download the form in Word and a sample to fill out below). In other words, all operations in which account 50 “Cash” is involved should be reflected in JO No. 1.

The basis for making entries is the cashier's report. The document, in turn, is generated on the basis of issued PKO and RKO for the day (or several days). Note that credit turnover on the account. 50 in ZhO are disclosed in more detail than debit (receipts to the cash desk). To detail cash receipts, order journal 1 and statement 1 are used. That is, statement 1 is a breakdown of profitable transactions with the company’s cash.

ZhO form No. 1

Example of filling out ZhO No. 1

Journal order No. 2 “Current account”

To conduct business operations on company current accounts opened in credit and banking institutions, use journal order 2 (you can download the form and an example of filling it out below). Entries should be made only on the basis of bank statements. They are the confirmation of the fact of movement of the company’s monetary assets. The ZhO details write-offs from r/accounts. A special statement is kept to disclose information about receipts.

Journal warrant 2, form

Filling example

Journal order No. 3 “Special accounts”

If the company's funds are stored in special accounts opened with banks or other credit institutions, then transactions on such accounts are reflected in JO No. 3. Records are formed according to the account. 54, 55, 56 accounting. In other words, if an enterprise uses letters of credit, check books or stores money in other accounts in its activities, then record the movement through these storage locations in ZO No. 3.

Example of filling out ZhO No. 3

Journal order No. 4 “Borrowed capital” and JO No. 5 “Mutual offsets”

If a company receives loans or borrowed funds to conduct business, then payments for the received loans are carried out in a special journal-order 4. The turnover in the account is entered into the register. 66 and 67, that is, for short-term and long-term loans and debt obligations.

Journal warrant 4, form

Filling example

Settlements by means of mutual offset of services rendered, works or goods supplied between economic entities are recorded in journal order 5 “Mutual Offsets”. It is worth noting that offset transactions between Russian companies are currently carried out quite rarely. However, set-off of counterclaims is not prohibited.

Journal order, form

Journal order No. 6 “Settlements with suppliers”

To register documents reflecting settlement transactions with current contractors, suppliers and other business partners, use order journal 6. Make entries based on received invoices, delivery notes and signed certificates for work and services performed. Enter expense transactions based on bank statements confirmed by completed payment orders. It is unacceptable to combine records even for one contractor (supplier). Each document must be reflected separately.

ZhO form No. 6

Journal order No. 7 “Settlements with accountables”

Reflect the money given to the employees of the reporting company in JO No. 7. Let us remind you that it is unacceptable to combine transactions even in cases where the money is given to one reporting person. Detail the records for each fact of issuing money.

Journal warrant 7, download form

Journal order No. 8 “Advances on settlements”

In settlements between suppliers and contractors, use advance payments, then to register advances paid, use the order journal 8. Make entries based on bank statements. Also, the JO should reflect settlements with budgets for tax payments and individual intra-economic transactions.

ZhO form No. 8

JO No. 10 “Main production”

All expenses that are aimed at ensuring the main activity are reflected in ZhO No. 10. Group business operations according to accounting accounts: fixed assets, depreciation, wages of key personnel, tax deductions, inventories and other expenses.

Journal warrant 10, download form

Journal order 10, sample filling

ZhO No. 11 “Finished products, sales”

Reflect the manufactured products in JO No. 11. If the company provides services or work, then also record the results of its activities in journal order 11. Information can be grouped by nomenclatures, types of goods or categories of services. The company has the right to independently develop a form, taking into account the specifics and type of activity.

Journal warrant 11, form

Sample filling

JO No. 13 “Property and capital”

Reflect the movement of fixed assets and intangible assets in the company in special JO No. 13. Enter information based on primary documents. For example, OS cards, invoices for internal movement, intangible asset registration cards and other primary documentation. Also, in the JO, reflect transactions for calculating depreciation on the company’s property assets. The register also records information about changes in the authorized capital.

ZhO form No. 13

Journal order 13, sample filling

JO No. 16 “Capital Investments”

Information about the company's existing capital investments must be registered in a separate LC. Such business operations include: investments in non-current assets, equipment ready for installation. Record movement based on primary documents (commissioning, installation certificate).

The journal-order form of accounting has been successfully used since the 1950s of the USSR in economic documentary matters. Currently, you can still download a sample in order to correctly fill out the journal order and record all the data. Many organizations note the possibility of effectively filling out all files indicating each business transaction for full business control.

Before filling out a journal order for the successful conduct of business by an enterprise, important features of the type of analysis of completed business operations should be noted.

1. The form can be used to conduct business transactions and their legal control.
2. All data can only be entered on the basis of the product credit attribute.
3. It is planned to combine synthetic and analytical types of control, systematic and chronological records.
4. Business transactions, after filling out all available materials, are reflected in the form of indicators that allow for monitoring and reporting.
5. The form is distinguished by its rational construction, which is proven by the example. The correct structure allows you to successfully maintain records with a minimum number of records.

What are journal-order form accounting documents?

The order journal is a free sheet with a large format. This assumes the need to indicate a significant number of details. Documentation is opened for the month, for synthetic accounts (at least one). A permanent number is required for each file.

The form can be filled out every day from primary documentation, from auxiliary statements, which represent the basis for grouping primary documentation. In the second case, it is assumed that the results of statements are recorded, and it is assumed that only credit records of the synthetic accounts of interest are available. A well-thought-out structure allows you to avoid repetition of transactions regarding corresponding accounts. Monthly data shows general information regarding credit turnover and the amount of debit turnover.

The order journal includes official information regarding business transactions, information about which should be recorded on the basis of activities and documentation. For this reason, the systematic entry of all materials regarding procedures serves as the basis for maintaining a chronology of business activities.

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.

Name of journal-order
	Cash flow at the institution's cash desk
	Current accounts
	Special bank accounts
	Payments for loans and borrowings (short-term and long-term)
	Settlements with suppliers and contractors
	Calculations with accountable persons
	Calculations for taxes and fees, intra-business transactions, calculations for advances
	Primary production
	Accounting for finished products (goods, works or services)
	Accounting for target financing
	Fixed assets and depreciation
	Retained earnings (uncovered loss)
	Investment in non-current assets

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.

Magazine 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.