Log-order. Journal-order form of accounting. Journal-order forms of accounting Journal order 12 download sample

Journal-order No. 12 is designed to record transactions reflected on account 86 “Target financing”. It shows the turnover on the credit of the specified account in correspondence with the corresponding accounts. The turnover on this account, with the exception of the amounts debited to accounts 50 "Cashier" and 51 "Settlement accounts", are reflected in the order journal No. 12 based on the data of statements No. 8, bank statements and other primary accounting documents. The amounts attributable to the debit of accounts 50 and 51 are given in the journal-order with the results for the month according to the statements of debit turnovers for these accounts.

In a special table of the journal-order No. 12, they are reflected in monthly results analytical data on account 86 "Target financing". In order to obtain the necessary indicators for reporting, analytical data is given in a special column of the table for the period from the beginning of the year to the reporting month.

Turnovers on accounts for the current month (in an analytical context) are recorded as totals for the month in the manner described in the "General Instructions" section.

8. Accounting for authorized capital, own shares, reserve capital, additional capital, fixed assets, intangible assets, their depreciation journal-order No. 13

Journal-order No. 13 is designed to record transactions recorded on accounts 01 "Fixed assets", 04 "Intangible assets", 80 " Authorized capital”, 81 “Own shares”, 82 “Reserve capital”, 83 “Additional capital”.

Analytical accounting of fixed assets is carried out in object cards or inventory books and should provide the possibility of obtaining data on the availability and movement of fixed assets necessary for the preparation of financial statements (by type, location, etc.).

The journal-warrant No. 13 reflects the turnover on the credit of the indicated accounts in correspondence with the corresponding accounts and the analytical data of accounts 80-83. In the process of entries on the credit of accounts 80-83 in terms of depreciation of fixed assets, debit turnovers on accounts 02, 05 are also identified.

Turnovers on the credit of accounts 01, 04, 80-83, with the exception of the amounts reflected in correspondence with accounts 50 "Cashier" and 51 "Settlement accounts", are recorded in the journal-warrant No. 13 on the basis of the relevant primary accounting documents (acts for the receipt of basic funds, depreciation calculations, etc.). The turnover on the loan of these accounts in correspondence with accounts 50 and 51 is recorded as the total for the month according to the data identified in the statements for accounts 50 and 51.

In the table "Analytical data for accounts 02, 05, 80, 81, 82, 83", entries on transactions relating to the reporting month are made in the manner described in the "General Instructions" section.

9. Accounting for financial results and other income and expenses journal-order No. 15

Journal-order No. 15 is designed to record transactions reflected on accounts 84 “Retained earnings (uncovered loss)”, 91 “Other income and expenses”, 98 “Deferred income”, 99 “Profit and loss”.

The first part of this register reflects the credit turnover of the indicated accounts in correspondence with the corresponding accounts. Records of transactions, with the exception of amounts reflected in correspondence with accounts 50 "Cash" and 51 "Settlement account", are made on the basis of primary accounting documents. Operations in correspondence with accounts 50 and 51 are reflected in the totals for the month according to the data identified in the statements to these accounts.

In the tables “Analytical data for accounts 84.91, 98.99”, debit and credit transactions of the indicated accounts are reflected in the monthly results for analytical accounting items (types of profits (losses), incomes (expenses)). Based on these data and the balance at the beginning of the month, the balance at the end of the month is determined for each item (type of profit (loss), income (expense)). In order to obtain the data necessary to fill out the reporting, in this table, debit and credit turnovers are also given in incremental totals from the beginning of the year to the reporting month.

Entries on accounts 84, 91, 98, 99 for the reporting month in this table are made in the manner described in the "General Instructions" section.

To account for transactions on accounts 14 "Reserves for depreciation material assets", 59 "Provisions for depreciation of investments in securities", 63 "Reserves for doubtful debts", 80 "Authorized fund", 81 "Own shares (shares)", 82 "Reserve fund", 83 "Additional fund", 86 "Targeted financing" is intended journal-order form N 12 and sheets of analytical accounting forms N 68, 69, 70.

In the journal-order of form N 12, a synthetic accounting of operations on the credit of accounts 14, 59, 63, 80, 81, 82, 83, 86 is organized. The journal-warrant is opened for a month. With a small number of operations Accounts can be done over several months with the derivation of results for each month. A separate section is allocated for each account included in the journal-order.

In section 1 of the journal-order, operations on the credit of account 80 "Authorized Fund" are taken into account in correspondence with debited accounts: 75 "Settlements with the founders", 82 "Reserve fund", 84 "Retained earnings (uncovered loss)", 83 "Additional fund" etc. The basis for the accounts are constituent documents, documents on subscription for shares, agreements, decisions of the board of founders, meetings of participants, statements of profit distribution, accounting statements f. N 88. In all cases, entries in the journal-order on the credit of account 80 are made only after the founders decide to increase the authorized capital and make appropriate changes to the constituent documents.

In section 2, accounting entries are made on the credit of account 81 "Own shares (shares)" and the debit of accounts: 51 "Settlement account", 75 "Settlements with founders", 80 "Authorized fund", 92 "Extra-operating income and expenses" on the basis of constituent documents, decisions of the board of founders, decisions general meeting participants, statements of sale of shares, accounting statements f. N 88.

Section 3 of the journal-order reflects operations on the credit of account 82 "Reserve Fund" in correspondence with the debit of accounts: 75 "Settlements with founders", 84 "Retained earnings (uncovered loss)". The basis for the entries are: decisions of the board of founders, the general meeting of participants, statements of profit distribution, accounting statements f. N 88, other documents.

Section 4 of the journal-warrant reflects operations on the credit of account 83 "Additional Fund" in correspondence with accounts 01, 04, 08, 86 on the basis of statements of revaluation of the value of property, decisions on the provision of targeted funds, accounting statements f. N 88 and other documents.

Section 5 of the journal-order reflects operations on the credit of account 86 "Target financing" in correspondence with the debit of accounts: 08 "Investments in non-current assets", 10 "Materials", 50 "Cashier", 51 "Settlement account", 52 "Currency accounts ", 55 "Special bank accounts", 57 "Transfers in transit", 76 "Settlements with different debtors and creditors". The basis for the entries are the relevant documents for the crediting of funds for targeted financing, and the amounts in correspondence with cash accounts (50, 51, 52, 55) are transferred as totals for the month from sections of the debit turnovers of order journals N 1, 2, 3 and statements N 25.

Entries in the log-warrant form 12 are made in a chronological sequence of operations.

Sections 6, 7 and 8 of the journal-order reflect operations on the credit of accounts 14, 59 and 63 in correspondence with the debit of account 91 "Operating income and expenses" in accordance with the accounting policy of the organization on the basis of accounting statements.

Statement of form N 68 is intended for analytical accounting of the formation and use of reserves on accounts 14 "Reserves for the depreciation of material assets", 59 "Reserves for the depreciation of financial investments in securities", 63 "Reserves for doubtful debts". A separate section is allocated to each account in the statement. Entries are made in chronological order according to the corresponding accounts: on credit for the amount of formation of reserves, on debit - for their use. Monthly results are displayed in the statement. The amounts of turnover on the loan in the context of the corresponding accounts are compared with the corresponding totals in the journal-warrant N 12; the sums of debit turnovers are verified for each offsetting account with the data of the corresponding journals-orders according to the ownership of credit turnovers (N 8, 9, 11).

In the statement of form N 69, analytical accounting is carried out on accounts 80 "Authorized Fund", 81 "Own shares (shares)", 82 "Reserve Fund", 83 "Additional Fund". The statement is opened for a year or (with a small number of operations) for a longer period (up to 5 years or more), using loose sheets. In the statement, entries are made in a positional way. For each nomenclature of analytical accounting (according to the founders of the organization, shareholders, etc.), a separate line is allocated, where the balance at the beginning of the reporting period is shown, the amounts of the increase in the corresponding fund (credit account) and decrease in the fund (debit account) are reflected sequentially (by date) - also by dates and displays the balance at the end of the reporting period. Corresponding accounts are indicated for each amount of movement of the fund (shares, shares) in debit and credit.

The last page of the statement monthly reflects summary data on accounts 80, 81, 82, 83 by grouping the total amounts of debit and credit turnover on the corresponding accounts. The amounts of credit turnover for each corresponding account are reconciled with the corresponding totals in the order journal N 12; the amount of debit turnovers - with the data of the corresponding journals-orders according to the ownership of the credit turnovers of the corresponding accounts (N 3, 8, 9, 11, etc.).

In the statement of form N 70, analytical accounting is organized on account 86 "Target financing". The list is open for a year. A separate line is provided for each article (channel) of the use of financing in the statement.

At the end of the quarter, in the statement for each position of the use of financing, the results of the movement for the quarter and the cumulative totals from the beginning of the year are displayed, respectively, after the fourth quarter, the totals from the beginning of the year are received.

According to the statement of form N 70 and the journal-order of form N 12, at the end of the year, for each type of targeted financing, the balance or overspending of funds is determined (the last columns of the statement).

Monthly, in the journal-order of form N 12, after comparing the data with the statements of analytical accounting, the turnover for each section is reconciled with other registers in the context of corresponding accounts, including: for account 50 - with the data of the debit turnover section of the journal-order of form N 1, according accounts 51 and 52 - the journal-order of form N 2, on account 57 - with the data of the statement N 25, on the accounts of accounting for material assets - with the data of the corresponding statements of the form N 46, on the accounts of accounting for production costs - with the data of personal accounts (production reports ) of the relevant industries, on account 75 - with the data of the statement of form N 42.

The results of debit turnovers on accounts 14, 59, 63, 80, 81, 82, 83, 86 in statements N 68, 69, 70 are reconciled for each offsetting account with the data of the corresponding journal-orders by ownership: for accounts 10, 23, 29 - with data of order journal N 10, 50 - order journal N 1, 51, 52 - order journal N 2, 55 - order journal N 3, 60 - order journal N 6, 73, 76 - order journal N 8 and N 9, 91 - journal-orders N 11, etc.

After reconciliation of the data, the totals of credit turnover from each section of the journal-order of form N 12 as a whole for each account and the amounts that make up them, in the context of the corresponding accounts, are transferred to the General Ledger in the prescribed manner.

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 record all operations carried out by the company on a monthly basis.

Each order journal is intended to reflect the operations performed on the loan of one or several economically similar, and therefore combined in one register, synthetic accounts. The form has a section or a separate column for each account. Order journals for accounts that require analytical accounting along with account credit entries have two sections: the main one (the journal-order itself) - for entries on the account credit, and an additional one (statement to the journal-order) - for fixing the necessary analytics. Debit turnovers on the account are recorded in other order journals along with the corresponding credit accounts, providing the basic principle of accounting science - double entry on accounts. corresponding 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 postings are entered into order journals, the data is summarized horizontally and vertically, the results of which must match.

The total information on accounts from order journals (opening and closing balances) is transferred to the general ledger, which is the basis for compiling the balance sheet of the enterprise. The 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 greatly simplifies time-consuming accounting work, facilitating the formation financial reporting and supervising its correct compilation. Let's consider which order journals are used in Russian companies.

Journal warrant 1

Journal order number 1 for account number 50 "Cashier" 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 on the account is formed by all payments from the cash desk, the debit balance is formed by the funds received. The final line informs about the amounts of accounts to which money was issued from the cash desk: in our example, for the payment of salaries 108652 rubles. (D 70), accountable amounts 72,000 rubles. (D71), etc. Often, in this register, for convenience, the balance of money is withdrawn on the reporting date, subsequently comparing it with the data of the cashier's report.

Journal-order No. 1 on credit account. 50 "Cashier" from 01/01/2016 to 01/31/2016 to the debit account.

from-to 01.01.2016 98300






					from-to on 01.02.2016

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

Statement to railway station No. 1 on debit account. fifty
		Perv. doc-t	Wiring	Amount, rub.

	Revenue received for the implemented OS
	Payment received for long-term securities
	Received DS for the payment of wages
	Payment received for services rendered
	Revenue received from products sold

Journal warrant 2

Journal order 2 takes into account transactions reflected in the credit account. 51. Entries are made on the basis of bank statements and annexes 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., on receipts to the account. Magazine order 2 (download the form below ) , is filled in according to the same principle as the journal order 1.

Consider an example:

Journal-order No. 1 on credit account. 51 from 01/01/2016 to 01/31/2016 to debit accounts

D from-to as of 01.01.2016 100000





						from-to on 01.02.2016 158300

Order logs 3, 4, 5

When conducting operations with accounts 54, 55, 56, taking into account capital costs, special accounts and other cash, it is provided for the maintenance of such a register as the journal order 3.

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

Journal warrant 6

Settlements for the supplied MPZ and services rendered are reflected in the journal warrant 6 – a combined register that records the receipt of goods and services and further payments for them.

Journal order 6 (a sample of filling is attached) is maintained according to the account. 60 "Settlements with suppliers and contractors" in the context of each counterparty.

The supplier	Check	With K / that account. 60 in D/t accounts	From-to at the beginning of the month	Paid		from-to end of month
				K/t 51	K/t 91
LLC "Temp"	No. 100458 of 01/18/2016
	No. 000145 dated 01/05/2016

Journal warrant 7

Journal order 7 keeps records of 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 delivery of advance reports of employees.

Introducing Journal Warrant 7: Sample Fill

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

With to / that account. 71 in d/t accounts	reimbursed employee for overexpenditure	unused amounts 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 warrant 10

Journal order 10 (filling sample just below) is designed to account 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 offsetting 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 sheets that form the journal order 10. The form can be downloaded below.

Journal warrant 11

This accounting register - journal order 11, is necessary to account for shipment, sales of products, and is filled out on the basis of auxiliary statements No. 15 and 16, which reflect the prices for MPZ applied according to 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 on the accounts of targeted income and retained earnings, this accounting register is based on the data of accounting statements, bank statements, cash reports. The debit transactions accumulated in decryption from various registers are entered in the journal order 12. The form can be downloaded below.

Journal warrant 13

Accounting for fixed assets and intangible assets reflects the journal order 13. The basis for filling it out are depreciation calculations, certificates, and disposal certificates. Journal order 13 - sample filling:

Journal-order No. 13 on credit account. 01 to debit accounts

Journal warrant 15

Accounting for the use of profits and deferred income on accounts 84, 91, , 99 is kept in the journal order 15 (you can download the form below). Turnovers are entered in the register for the reporting month in the context of analytical accounting items and on an accrual 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 on accounts 07, 08, 11 is carried out in the journal order 16. The credit turnover of these accounts is recorded as monthly totals according to analytical statements and primary documents, presenting data on each object, combined in the register.

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

ZhO is responsible in accounting for the systematization of primary documentation. With the help of a journal-order accounting system, business transactions are recorded that each organization performs on a monthly basis.

ZhO are filled out on unified forms (code according to OKUD No. 0504071), approved by the Ministry of Finance by means of Orders No. 123n of 09/23/2005 and No. 25n of 02/10/2006. However, if necessary, the institution can use independently developed ZHO forms, having previously approved them by order and fixed them in the accounting policy.

Each form of LC is used to reflect a particular loan transaction, then all transactions are combined in a single register of synthetic accounts with the allocation of results for each individual account.

Loan HOs consist of two sections:

main - for CT records;
additional (statement) - for conducting analytical accounting.

The turnover for DT is entered into special HO along with the corresponding accounts for CT, which ensures the implementation of the principle of double entry in accounting. The balances at the beginning and end of the period from the ZO for each account are transferred to the general ledger of the organization.

Each institution has the right to choose the type of form with which accounting will be kept:

journal-order;
memorial order.

However, the use of the journal-order form leads to a simplification of the work of accounting, since its main principle is the systematization of accounting data and automation of the preparation of periodic and final reports.

Journal order 1 and statement 1

Magazine-order No. 1 and the statement to it are filled in by the institution on account 50 "Cashier" in accordance with the receipt and expenditure cash orders. The balance on the CT account reflects all payments made from the cash desk, on the DT - those funds that were received. The total line shows the amounts for which the funds were paid. ZHO 1 should reflect the balance of money on specific dates. These balances must necessarily coincide with the final balance on the specified day in the cashier's report. The final line of the ZHO should be similar to the turnover on the CT of account 50 in the general ledger for the selected period.

Statement to ZhO No. 1 is filled in in a similar manner. The final turnover must necessarily coincide with the indicators of the Cashier. At the end of the reporting month, the accountant needs to reconcile the closing balance for ZhO No. 1, statement No. 1, and the indicators of the institution's cash book.

Journal order 1: download the form in Word

Journal-order 1: sample filling

Journal warrant 2: blank

ZhO 2 reflects all transactions recorded on account CT 51. All information is indicated on the basis of extracts and attachments to bank statements, including payment orders. The reverse side of ZHO No. 2 serves to reflect information on receipts from account 51 DT. The algorithm for filling out ZhO-2 is similar to ZhO No. 1.

Journal warrant 2: download the form

Log-order 2: sample filling

JO No. 3-5

Operations on CT accounts 54-56, fixing capital costs and special accounts in banks (letters of credit, checkbooks, cash documents), are formed in ZhO No. 3.

Log-order 3: blank

Log-order 3: sample filling

Log-order 4: blank

Movements on short-term and long-term loans, loans (accounts 66 and 67) are recorded in journal-order 4.

Journal warrant 4: sample filling

Offsets of mutual claims between debtors and creditors are generated by the journal order 5.

Journal warrant 6: blank

All settlement transactions for delivered goods and services are recorded in ZHO No. 6. It also reflects the direct receipt of goods and the provision of services. Settlements for the supply of goods and services are recorded on account 60 “Settlements with suppliers and contractors”. ZhO No. 6 is filled in for each counterparty and contract.

Journal-order 6: sample filling

Log-order 7: download the form

Log-order 7 is responsible for systematizing accounting data for settlements with accountable persons based on account transactions 71. ZhO No. 7 contains information in the context of all advance reports of employees, all amounts of funds issued by the report, as well as carry-over balances of money for the selected period . Lines in ZHO No. 7 are not subject to grouping and merging.

Journal No. 7: sample filling

Journal warrant 8: blank

ZhO No. 8 is a register for accounting for settlements with debtors and creditors in accordance with analytical data on the following special accounts:

60 "Settlements with suppliers and contractors";
62 "Accounting for settlements with buyers";
68 "Accounting for calculations on taxes and fees";
73 "Settlements with personnel for other operations";
75 "Settlements with the founders";
76 "Settlements with different debtors and creditors".

ZHO No. 8 contains generalized data on mutual settlements with the above counterparties, indicates the funds received from such counterparties, including advance payments.

Journal-order 8: sample filling

Log-order 10: download the form

ZhO No. 10 is used for accounting of costs for own production. ZhO No. 10 reflects summary data from a variety of accounts for each financial and economic operation of the organization. Information is entered into ZhO No. 10 on the basis of a number of accounting reporting registers and statements.

Log-order 10: sample filling

Journal warrant 11: blank

ZHO No. 11 is intended for registration of accounting data on shipment and sale finished products. Registers that serve as the basis for the formation of ZhO 11 - statements No. 15,16. These accounting reports indicate the actual or accounting prices for inventories, enshrined in the accounting policy of the organization.

The activity of any enterprise cannot be imagined without financial transactions. The accountant should keep records of such transactions in a special journal-order.

A journal-order is an accounting table, which is built in a chess form: credit accounts are placed vertically, and debit accounts are placed horizontally.

This allows a single entry to post both a debit account and a credit account.

The principle of the journal system

In this journal, the registration of credit turnover by everyone balance accounts. It also records every transaction that concerns a credit or other account.

Based on the data from this log, product cost calculation and enterprises, as well as the costs of the production process.

The journal-order consists of a register on the right side and a statement of the debit account, where each debit turnover is deciphered.

This log records:

opening balance;
debit account amounts;
correspondent accounts.

At the end of each month, the accountant calculates the final data, which he enters into general ledger.

Any journal-order is filled according to chess principle- the sum of the rows must necessarily coincide with the sum of the columns. Each line corresponds to a specific date.

Every month the enterprise starts a new journal-order for every account. Each journal is assigned a permanent number.

The final data at the end of each month allows you to get total amount credit and debit turnover.

The data obtained from journaling is used to populate the General Ledger.

The turnover on the credit account is recorded from the corresponding journal-order, but the turnover on the debit account must be recorded from different journals on the correspondent's accounts.

Due to the fact that the order journal is filled in according to the credit principle, and the General Ledger is filled in according to the debit principle, possibility of duplication revolutions excluded.

It is necessary to fill in the General Ledger for all accounts every month during the year. There is 1 page for each account in this book. For each account, the credit and debit turnovers for the entire month are recorded, as well as the balance indicator at the beginning and at the end of the month.

Standard forms of magazines

The government of the USSR approved 10 standard forms order magazines.

Magazine-order No. 1 registers everything cash transactions. For this, a separate column "Cashier" is allocated. The basis for filling out such a journal is the cashier's reports.

One log line reflects information about one report, regardless of the period for which it was compiled.

This means that the number of lines in the log corresponds to the number of reports that were handed over by the cashier.

To register all financial transactions for bank payments on account No. -51, it is used. This form of journal is most often used by industrial organizations. Construction organizations use for this purpose a journal-order in the form No.-2-s, and sales and supply organizations - in the form No.-2-sn.

Magazine-order №3(fig. on the left) registers transactions on several accounts:

No. 54 - capital expenditure account;
No. 55 - bank account;
No. 56 - an account on the receipt and expenditure of other funds.

All data in order journal No. 3 must be confirmed by bank statements.

If the management of the enterprise draws up a loan or a loan, then cash control on a loan or loan is used journal-order No. 4(fig. right).

This journal records transactions on account No. 90 for short-term loans and on account No. 92 for long-term loans.

Magazine-order No. 5 is designed to record data on transactions that are carried out between counterparties in the course of business activities.

Thanks to this journal, you can avoid debit/credit account arrears.

Magazine-order in the form No. 6 allows you to register the movement of wear and low-value items. Such items may include:

All of the above items are also subject to material and warehouse accounting.

To register data on transactions on advance amounts for employees of the enterprise, journal-order №7.

It records all transactions with accountable funds.

Log-order according to the form No. 8 is drawn up to account for transactions with advance cash, money that comes as payments from counterparties, expenses with debtors and creditors.

Also counting share income organizations.

Any on-farm settlements of the enterprise are displayed in journal-order No. 9. This journal is divided into several sections:

The magazine itself;
"Analytical Data";
"General Instructions".

IN journal-order No. 10 the following accounts are accounted for:

No. 05, No. 06, No. 08, No. 12 - data on material values;
No. 13 - accounting for worn low-value items and inventory;
No. 69 - the expenditure of funds for social insurance;
No. 70 - salaries for employees;
No. 88 - reserve fund for payments;
No. 86 - depreciation funds;
No. 20, No. 23, No. 24, No. 25, No. 26, No. 29, No. 31 - production costs;
No. 82 - production losses;
No. 21 - accounting for semi-finished products that are manufactured in production;
No. 15 - general production costs;
No. 12 - the consumption of materials in the main and additional production shops.

Magazine-order No. 10 provides summarized data in the context of the structure for each type.

Rules and procedure for filling

Magazine-order No. 1 consists of a statement and the journal itself. In statement No. 1, you must indicate the balance indicator. Next, the accountant records data from the cash book, indicating receipts to the loan account and payments from this account. Based on these data, the debit balance is calculated at the end of the month.

Journal-order No. 2 has a section "Settlement account", where the details of the accounts are entered, according to which the receipt of funds and their payment will be recorded. The basis for making an entry in this journal is statement from the bank.

In the statement and journal-warrant No. 2, do not forget to indicate the start date of the operation and the date of completion of the operation. At the end of the month, the accountant must calculate the balance on the bank account of the enterprise and indicate this amount in the order journal No. 2.

The journal-order in form No. 3 consists of a table where data on receipts from bank statements and other primary documents are entered. The final results are recorded in the same journal. There is no need to count them. You can simply rewrite them from the accumulative sheet.

Registration of indicators in the order journal No. 3 is carried out according to credit sign. This means that the credit account turnover is recorded in correspondence with each debit account.

In order journal No. 4, transactions with credit funds are recorded. To make an entry in such a journal, the accountant must have a basis - an extract from a bank or other credit institution.

All data in the journal-warrant in form No. 4 are indicated in the context of corresponding accounts. On the final page of this journal, data on bank statements or credit organizations are filled in.

To maintain the journal-order No. 5, a unified form is used. This form should contain data from each department or division of the enterprise, where a separate record of financial transactions is kept.

In the column for account No. 64, data on the mutual claims of all participants in financial relations are recorded. To record data on a debit account, a statement is used in which data is entered only on the basis of bank statements on personal accounts of a person who is a participant in mutual settlement.

Log-order No. 6 is the main source of information on the turnover of the company's material assets, so it must be filled out regularly. All data in it must be correct. The data from this journal is transferred to the General Ledger.

All order journals according to this form are filed in the appropriate folder and stored separately from all primary documents.

Journal-order No. 7 keeps records of analytical and synthetic information. Analytical information includes advance funds, the cost of tax deductions, the spent and unspent part of the advance amount, as well as the amount of additional advance payments.

Synthetic information includes travel expenses, as well as advance finance transactions in correspondence with debit accounts. The form of the journal allows you to enter information about 30 operations. If there were more such transactions, the accountant can use slip sheets.

To fill in the journal-warrant in form No. 8, indicators from the primary documentation are used. The registration of the journal is carried out in accordance with all instructions. It must contain the signatures of the accountant and the director, as well as seal impressions.

Filling out the journal-order in the form No. 9 is carried out on the basis of the data of the relevant primary documents, namely from the statement 1 No. 1 and No. 2.

In the "Analytical data" section, calculations are recorded within various types of farms, and also the balance indicator for a certain reporting period. If the amount goes in correspondence with the debit of accounts №50, №51 , then it is recorded based on the results for the month.

Only the final data from the statements under No. 12, which are registered in the corresponding account, are transferred to.

If the accounting department keeps records for several shops, then such data must be transferred for each shop separately.

The journal also provides a table where you need to indicate the final and intermediate calculations of the cost of manufactured goods.

In addition, the employee must fill in the following tables in the order journal No. 10

"Calculation of production costs by economic element"
"Calculating the cost of commercial products".

It is necessary to fill in the above tables using the data from the first table "Production Costs". In addition, during filling, the accountant uses data from statements and other primary documentation.

In the statement №14 journal-warrant No. 10 reflects amounts regarding defective goods, surpluses or shortages. The accountant generates such data using primary documentation and inventory results.

The cost of surplus items, as well as inventory, is reflected in an amount similar to that indicated in the invoices #12 and #15. The final indicator of the amount of goods or items of one's own is determined using the calculation method.

All data in each journal-order must be entered correctly. Do not forget to indicate the names of the transactions, the dates of their completion. Forms of these journals must be signed officials.

In addition, the forms must contain seal impressions enterprises. If at least one requirement is violated when filling out the form, regulatory or supervisory authorities have the right apply sanctions to such an enterprise.

We offer you to watch an interesting video on how to fill out order journals and the general ledger.

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