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

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

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

Account turnovers for the current month (in analytical terms) are recorded as monthly totals in the order set out in the General Instructions section.

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

Journal-order No. 13 is intended for accounting of transactions reflected 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 item-by-item cards or inventory books and should provide the ability to obtain data on the availability and movement of fixed assets necessary for the preparation of financial statements (by type, location, etc.).

In the journal-order No. 13, the turnover on the loan of the specified accounts in correspondence with the corresponding accounts and analytical data of accounts 80-83 are reflected. In the process of recording on the credit of accounts 80-83 in terms of depreciation of fixed assets, debit turnovers on accounts 02, 05 are also identified.

The 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-order No. 13 on the basis of the corresponding primary accounting documents (acts for the receipt of basic funds, depreciation calculations, etc.). The turnovers on the credit of these accounts in correspondence with accounts 50 and 51 are recorded in total for the month according to the data revealed in the statements to accounts 50 and 51.

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

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

Journal-order No. 15 is intended for the bookkeeping of transactions reflected in 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 turnover on the loan of the specified accounts in correspondence with the corresponding accounts. Records of transactions, with the exception of the amounts reflected in correspondence with accounts 50 "Cashier" and 51 "Settlement account", are made on the basis of primary accounting documents. Transactions in correspondence with accounts 50 and 51 are reflected in total for the month according to the data identified in the statements for these accounts.

In the tables "Analytical data for accounts 84.91, 98.99" operations on debit and credit of these accounts are reflected by the totals for the month by items of analytical accounting (types of profits (losses), income (expenses)). On the basis of 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 given, in addition, on accrual 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 order set out in the section "General instructions".

To account for transactions on accounts 14 "Provisions for depreciation material values", 59" Provisions for impairment of investments in securities", 63" Reserves for doubtful debts ", 80" Statutory fund ", 81" Own shares (shares) ", 82" Reserve fund ", 83" Additional fund ", 86" Target financing " statements of analytical accounting forms N 68, 69, 70.

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

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

Section 2 records the credit of account 81 "Own shares (shares)" and the debit of accounts: 51 "Current account", 75 "Settlements with founders", 80 "Statutory fund", 92 "Non-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 certificates 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, profit distribution statements, accounting statements f. N 88, other documents.

Section 4 of the journal-order 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 property value, decisions on the provision of earmarked funds, accounting certificates 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 "Current account", 52 "Currency accounts ", 55" Special accounts in banks ", 57" Transfers in transit ", 76" Settlements with different debtors and creditors ". The basis for the entries are the relevant documents for the crediting of targeted funding, and the amounts in correspondence with the accounts of funds accounting (50, 51, 52, 55) are transferred by the totals for the month from the sections of debit turnovers of order journals N 1, 2, 3 and statement N 25.

Entries in the journal-order 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 No. 68 is intended for analytical accounting of the formation and use of reserves on accounts 14 "Reserves for depreciation of material assets", 59 "Reserves for depreciation of financial investments in securities", 63 "Reserves for doubtful debts". A separate section is allocated for each account in the statement. Records are made in chronological order according to the corresponding accounts: for a loan for the amount of the formation of reserves, for a debit - for their use. Totals are displayed on a monthly basis. The amounts of turnovers on the loan in the context of the corresponding accounts are compared with the corresponding totals in the journal-order N 12; the sums of turnovers on debit are compared for each correspondent 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 No. 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 transactions) for a longer period (up to 5 years or more), using loose leaflets. In the list, entries are made in a positional way. For each nomenclature of analytical accounting (by 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 (account credit) and the decrease in the fund (account debit) are reflected sequentially (by dates) - also by dates and the balance at the end of the reporting period is displayed. Corresponding accounts are indicated for each amount of the fund's movement (shares, shares) on debit and credit.

On the last page of the statement, the summary data for accounts 80, 81, 82, 83 is reflected monthly by grouping the totals of debit and credit turnovers by offsetting accounts. The amounts of credit turnovers for each correspondent account are checked against the corresponding totals in the journal-order N 12; the amount of debit turnovers - with the data of the corresponding order journals according to the ownership of the credit turnovers of the correspondent accounts (N 3, 8, 9, 11, etc.).

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

At the end of the quarter, the statement for each position of the use of financing displays the results of the movement for the quarter and cumulative totals from the beginning of the year, respectively, after the end of the IV 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 funding, the balance or cost overruns is determined (the last columns of the statement).

On a monthly basis, after comparing the data with the analytical records, the turnovers for each section with other registers in the context of corresponding accounts are reconciled in the journal-order of form No. 12, including: for account 50 - with the data of the section of debit turnovers of the journal-order of form No. 1, accounts 51 and 52 - journal-order form N 2, on account 57 - with data from sheet N 25, on accounts of material assets - with data from the corresponding sheets of form N 46, on accounts for accounting for production costs - with data from personal accounts (production reports ) of the relevant industries, according to account 75 - with the data of the statement of form N 42.

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

After reconciliation of the data, the results of credit turnovers from each section of the journal-order of form No. 12 as a whole for each account and the amounts of their components, 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 the information of primary documents is systematized in special registers - order journals, monthly fixing all operations carried out by the company.

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 contains a section or a separate column for each account. Order journals for accounts requiring analytical accounting along with account credit entries have two sections: the main one (the order journal itself) - for account credit entries, and an additional one (a statement to the order journal) - for fixing the necessary analytics. Debit turnovers on the account are recorded in other order journals along with the corresponding credit accounts, ensuring the basic principle of accounting science - double entry of accounts. corresponding accounts. In the statements, detailed analytical indicators are grouped by account, and then their results are transferred to order journals. At the end of the month and after all transactions have been entered into the order journals, the data are summed up horizontally and vertically, the totals of which must match.

The summary 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 company. Systematization of accounting information and a clear chronology of records are the principles of building these accounting registers. The use of the journal-order system greatly simplifies the laborious accounting work, facilitating the formation financial statements and controlling its competent compilation. Let's consider what order magazines are used in Russian companies.

Journal order 1

Journal order number 1 for account 50 "Cashier" is filled on the basis of cash reports with attached primary documents - PKO and RKO. Order 1 magazine, 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 desk, the debit balance is the funds received. The final line informs about the amounts of accounts to which money was issued from the cash desk: in our example, 108652 rubles for salary payments. (D 70), the reporting amount is 72,000 rubles. (D71), etc. Often in this register, for convenience, the balance of money is withdrawn as of the reporting date, subsequently checking it with the data of the cashier's report.

Magazine-order No. 1 for the credit account. 50 "Cashier" from 01.01.2016 to 31.01.2016 to debit account

from-to 01.01.2016 98300






					from-to 01.02.2016

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

Statement to w / o number 1 on debit account. 50
		First. doc-t	Wiring	Amount, rub.

	Received revenue for the realized fixed assets
	Received payment for long-term securities
	Received DS for payment of salary
	Received payment for services rendered
	Received proceeds for products sold

Journal order 2

Journal order 2 takes into account the transactions reflected in the credit account. 51. Records 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, that is, according to receipts to the account. Journal order 2 (you can download the form below ) , is filled in according to the same principle as the journal order 1.

Let's consider an example:

Magazine-order No. 1 for the credit account. 51 from 01/01/2016 to 01/31/2016 to the debit of accounts

D from-to 01.01.2016 100000





						from-to 01.02.2016 158300

Order logs 3, 4, 5

When conducting transactions 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. The magazine order 5 is rarely used by Russian enterprises, since the offset of mutual claims between debtors and creditors is now considered an exclusive operation. Nevertheless, such a register exists and is used when necessary.

Journal order 6

Calculations for the supplied inventories and services rendered are reflected in the journal order 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 kept by account. 60 "Settlements with suppliers and contractors" in the context of each counterparty.

Provider	Check	C / that count. 60 in D / t accounts	From-to at the beginning of m-ts	Paid up		from-to at the end of the month
				C / t 51	K / t 91
OOO "Temp"	No. 100458 dated 01/18/2016
	No. 000145 dated 05/01/2016

Journal order 7

The journal order 7 keeps records of the issued accountable amounts in the context of each responsible person. The magazine 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 Order 7 Journal: Fill Pattern

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

C / that count. 71 in d / t accounts	reimbursed employee overruns	unused amounts withheld

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

Journal order 8

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

Journal order 10

Journal order 10 (sample filling 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	Corresponding account turnovers

The abundance of information reflected in this register makes it the most informative. The grounds for filling out are many forms - production reports and summary sheets that form the order 10 journal. The form can be downloaded below.

Journal order 11

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

Journal order 12

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

Journal order 13

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

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

Journal order 15

Accounting for the use of profit and deferred income on 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 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 drawing up an annual financial report.

Journal order 16

Accounting for capital investments on accounts 07, 08, 11 is carried out in the journal order 16. Credit turnovers of these accounts are recorded in monthly totals according to the information of analytical statements and primary documents, presenting data about each object, combined in the register.

Note that the automation of accounting has eliminated 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 in on unified forms (OKUD code No. 0504071), approved by the Ministry of Finance through Orders No. 123n of 23.09.2005 and No. 25n of 10.02.2006. However, if necessary, the institution can use independently developed forms of ZhO, having previously approved them by order and enshrined in the accounting policy.

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

Credit LOs consist of two sections:

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

The turnover on DT is entered into special LCs together 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 LH 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 carried out:

journal-order;
memorial warrant.

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

Journal order 1 and statement 1

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

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

Journal order 1: download form in Word

Journal Order 1: Sample Fill

Journal order 2: blank

ZhO 2 reflects all transactions recorded on CT account 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 is used to reflect information on receipts from DT account 51. The algorithm for filling ZhO-2 is similar to ZhO No. 1.

Journal order 2: download form

Journal Order 2: Sample Fill

ZhO No. 3-5

Transactions 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.

Journal order 3: blank

Journal Order 3: Sample Fill

Journal Order 4: Form

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

Journal Order 4: Sample Fill

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

Journal order 6: blank

All transactions for settlements 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 Fill

Order Journal 7: Download Form

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

Magazine number 7: sample filling

Journal order 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 customers";
68 "Accounting for calculations of taxes and fees";
73 "Settlements with personnel for other operations";
75 "Settlements with founders";
76 "Settlements with different debtors and creditors".

In ZhO No. 8, generalized data on mutual settlements with the above counterparties are entered, funds received from such counterparties, including advance payments, are indicated.

Journal Order 8: Sample Fill

Order Magazine 10: Download Form

ZhO No. 10 is used for accounting of expenses for own production... ZhO No. 10 reflects the summary data from many 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.

Journal Order 10: Sample Fill

Journal order 11: blank

ZhO No. 11 is intended for registration of accounting data on shipment and sale finished products... Registers serving as the basis for the formation of ZhO 11 - statement number 15.16. These accounting reports indicate the actual or accounting prices for inventories, enshrined in the accounting policy of the organization.

The activities of no enterprise can be imagined without financial transactions. The accountant should keep records of such operations in a special journal-warrant.

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

This allows both the debit account and the credit account to be taken into account in a single entry.

The principle of the journal system

In this journal, credit turnovers are registered for to all balance sheet accounts. It also records every transaction that relates to a credit account or other account.

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

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

This log records:

opening balance;
the amount of the debit account;
amounts on correspondent accounts.

At the end of each month, the accountant calculates the final data that he enters into General book.

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

Every month the company issues a new magazine-order for every account... Each journal is assigned a permanent number.

The totals at the end of each month allow you to get total amount turnover of credit and debit turnovers.

The data obtained from the journal 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 for the correspondent's accounts.

Due to the fact that the journal-order is filled on a credit basis, and the General Ledger - on a debit basis, possibility of duplication revolutions excluded.

It is necessary to fill in the general ledger for all accounts every month throughout the year. There is 1 page for each account in this book. For each account, the turnover on credit and debit for the whole month is recorded, as well as the balance indicator at the beginning and at the end of the month.

Typical forms of magazines

The government of the USSR approved 10 typical forms order journals.

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

One line of the journal reflects information about one report, regardless of the period during which it was drawn up.

This means that the number of lines in the journal corresponds to the number of reports submitted by the cashier.

For registration of all financial transactions on bank payments on account No.-51 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 the sales and supply organizations - in the form No.-2-sn.

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

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

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

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

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

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

Thanks to this journal, you avoid debt on the debit / credit account.

Journal-order according to the form No. 6 allows you to register the movement of quickly worn out and low-value items. Such subjects can be enrolled:

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, use journal-order No. 7.

It records all transactions with accountable funds.

Journal order according to the form No. 8 is drawn up to account for transactions with advance funds, money received as payments from counterparties, expenses with debtors and creditors.

And also counting income from shares organizations.

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

The magazine itself;
Analytical data;
"General instructions".

V journal-order No. 10 accounting for such accounts is carried out:

No. 05, No. 06, No. 08, No. 12 - data on material values;
No. 13 - accounting of worn out low-value things and equipment;
No. 69 - expenditure of funds for social insurance;
No. 70 - salaries for employees;
No. 88 - reserve fund of 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;
№21 - accounting of semi-finished products that are manufactured in production;
No. 15 - general production costs;
No. 12 - consumption of materials in the main and additional workshops.

Journal-order No. 10 provides summarized data in the context of the structure for each species.

Rules and order of filling

Journal-order No. 1 consists of a statement and a journal itself. In statement number 1, you must indicate the balance indicator. Further, the accountant registers data from the cash book, indicating receipts to the credit account and payments from this account. Based on this 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 cash receipts and their payment will be recorded. The basis for making an entry in this journal is statement from the bank.

Do not forget to indicate the start date of the operation and the date of completion of the operation in the statement and journal-order No. 2. At the end of the month, the accountant must calculate the balance in the company's bank account and indicate this amount in the journal-order No. 2.

The journal-order in the 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 overwrite them from the cumulative sheet.

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

In the journal-order No. 4, the account of operations with credit funds is carried out. To make an entry in such a journal, an accountant must have a basis - an extract from a bank or other credit institution.

All data in the journal-order according to the form No. 4 are indicated in the context of corresponding accounts. On the final page of this journal, data on statements of a bank or credit institution are filled in.

A unified form is used to maintain the journal-order No. 5. This form must include data from each department or division of the enterprise, where a separate accounting 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 the debit account, a sheet is used in which data is entered only on the basis of bank statements on the personal accounts of a person who is a participant in mutual settlement.

Journal-order No. 6 is the main source of information about the turnover of material assets of the enterprise, 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 in 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. The analytical information includes the 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.

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

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

The filling of the journal-order in the form No. 9 is carried out on the basis of the data of the corresponding primary documents, namely from the list 1 No. 1 and No. 2.

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

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

If the accounting department keeps records for several workshops, then such data must be transferred for each workshop 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 out such tables in the journal-order No. 10

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

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

In the statement №14 the journal-order No. 10 reflects the amount regarding defective goods, surplus or shortage. The accountant forms 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 No. 12 and No. 15... The final indicator of the amount of goods or items of 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 transactions, the dates of their performance. The forms of these magazines must be signed officials.

In addition, the letterhead must contain imprints of seals enterprises. If at least one requirement is violated when filling out the form, the controlling 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 magazines and the general ledger.

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