To view transactions in 1C: Accounting, there are three types of journals - a transaction journal, a transaction journal, and manually entered transactions.

Transaction log allows you to view a list of operations. Moreover, each operation is displayed in it in one line containing the most important information identifying the operation: date, type of document, content, amount of the operation, etc.

In the transaction log, it is possible to view the transactions of the current transaction (the one on which the cursor is placed). They can be displayed in a separate window. An example of the “Operation Log” window is shown in Figure 1.2.

To display the transaction log, the following can be used: main menu “Accounting, taxes, reporting” - section “Accounting” - command “Transaction log”.

Figure 1.2 - View of the “Operation Log” window

Posting journal allows you to view a list of transactions belonging to various operations in a general sequence. The information in the transaction journal is displayed in more detail: it presents both the data of the transaction itself and the transaction data (debit, credit, quantity, amount, etc.). And if in the transaction journal you can view the basic data on the operations in the list and transactions for the current operation, then the transaction journal reflects transactions related to different operations. An example of the “Posting Journal” window is shown in Figure 1.3.

To display the transaction journal, the following can be used: the main menu “Operations”, the “Transaction Journal” item. By default, the transaction journal opens in the “Enterprise” tab.

Manual entry of accounting entries – This is a record in the information base of operations that are not automated by documents (Fig. 1.4).

Figure 1.3 - View of the “Posting Journal” window

Rice. 1.4 - View of the “Operations entered manually” window

1.3 Reports in “1C: Accounting 8.3”

Reports are used in 1C: Accounting to obtain summary, as well as other summary or detailed information.

Reports used in practice can be divided into several types: standard, regulated and specialized.

Standard reports designed for use in almost any organization and for any section of accounting. Basically, they provide accounting results in various sections for any specified accounts, types of subaccounts, and currencies. Standard reports include such reports as “Turnover balance sheet”, “Account balance sheet”, “Account analysis”, “Account card” and others.

Regulated reports- These are reports intended for transmission by supervisory authorities. The composition and content of these reports are determined directly by government agencies. Regulated reports include: Value added tax declaration, balance sheet, financial results report, etc.

Custom Reports are created when it is necessary to obtain specific samples of information or a special type of printed form.

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

ZhO are filled out on unified forms (OKUD code No. 0504071), approved by the Ministry of Finance through Orders No. 123n dated September 23, 2005 and No. 25n dated February 10, 2006. However, if necessary, an institution can use independently developed JO forms, having previously approved them by order and secured them in its accounting policies.

Each form of liquidation is used to reflect one or another loan transaction, then all the transactions performed are combined in a single register of synthetic accounts, highlighting the totals for each individual account.

Credit liquidations consist of two sections:

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

DT turnover is entered into special JOs together with corresponding CT accounts, which ensures the implementation of the double entry principle in accounting. Balances at the beginning and end of the period from the JO 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 order.

However, the use of a journal-order form leads to simplification of the work of accounting, 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 the statement to it are filled out by the institution under account 50 “Cash” in accordance with incoming and outgoing cash orders. The balance on the CT account reflects all payments made from the cash desk, on the DT account - those funds that were received. The total line shows the amounts for which funds were paid. JO 1 should reflect cash balances as of 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 JO should be similar to the turnover for CT account 50 in the general ledger for the selected period.

The statement for ZhO No. 1 is filled out in a similar manner. The final turnover must necessarily coincide with the indicators of the cash register. At the end of the reporting month, the accountant needs to reconcile the final balance against JO 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 order 2: form

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

Journal warrant 2: download form

Journal order 2: sample filling

ZhO No. 3-5

Operations on CT accounts 54-56, recording capital costs and special accounts in banks (letters of credit, check books, monetary documents), are formed in ZhO No. 3.

Journal warrant 3: form

Journal order 3: sample filling

Journal order 4: form

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

Journal order 4: sample filling

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

Journal warrant 6: form

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

Journal order 6: sample filling

Journal warrant 7: download form

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

Journal No. 7: sample filling

Journal warrant 8: form

ZhO No. 8 is a register for accounting settlements with debtors and creditors in accordance with analytical data for 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 various debtors and creditors.”

JO No. 8 contains generalized data on mutual settlements with the above-mentioned counterparties, indicating funds received from such counterparties, including advance payments.

Journal order 8: sample filling

Journal warrant 10: download form

ZhO No. 10 is used to account for the costs of own production. ZhO No. 10 reflects summary data from multiple 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 filling

Journal warrant 11: form

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

The examples given in the article were modeled in the “Accounting for Ukraine” configuration (revision 1.2). The methodology described in the article is relevant for the configurations “Management of a trading enterprise for Ukraine” (revision 1.2) and “Management of a manufacturing enterprise for Ukraine” (revision 1.3).

Before the advent of computer technology, the main form of accounting was journal-order, based on the use of journal-orders and auxiliary statements as accounting registers. Currently, accounting and tax accounting in most organizations is carried out automatically using special programs, but for many accountants the forms of journal orders and account statements have remained familiar.

Traditionally, order journals are built on the principle of recording in them credit turnover for each balance sheet account in correspondence with debited accounts. The main forms of order journals are maintained in combination with auxiliary statements that group entries on the debit of the account in correspondence with the credit of the corresponding accounts.

In standard configurations, the ability to form journal-order And statements for any accounting account using the “Account Turnover” report (menu “Reports” - “Account Turnover”).

The “Account Turnover” report displays the initial and final balance and turnover of the selected account for a specified period, and details of these turnovers by corresponding accounts. The data is displayed with an additional breakdown by time periods (by days, by weeks, by months, etc.).

To initially generate the “Account Turnover” report, it is enough to indicate the organization, period and select the accounting account in the report form. Then click the “Generate report” button on the command panel of the report form. For example, a report “Account turnover” is generated for account 63 “Settlements with suppliers and contractors” for the organization Dobro LLC for November 2014 (Fig. 1).

Figure 1 – “Account turnover” report for account 63

By default, the “Account Turnover” report in the program is generated with detail by subconto of the selected account and shows both debit and credit turnover of the account, in correspondence with other accounts. In the example given, the data in the report is detailed by subaccount 63 accounts: counterparties, contracts, settlement documents with counterparties. In order to generate an order journal or account statement in the program, you need to make the appropriate settings for the “Account Turnover” report using the “Settings” button » command panel of the report form.

Generating an order journal using the “Account Turnover” report

Settings

To create a journal order you need to:

• in the “Output data” section of the report settings, remove the “Debit” flag for the “Account turnover” field;
• in the “Grouping” section of the report settings in the “Turnover” field - set the value to “By days” and clear the flags in all sub-accounts for which analytical accounting is maintained on account 63 - “Counterparties”, “Agreements” and “Documents of settlements with counterparties” ( Fig. 2).

Figure 2 – setting up the “Account Turnover” report by day and credit turnover on account 63

The generated report contains all the data characteristic of the order journal (credit turnover of account 63 “Settlements with suppliers and contractors” in correspondence with debited accounts), while the name of the report remains the same “Account turnover” for account 63. The report is detailed by days of business transactions operations (Fig. 3).

Figure 3 – generated report “Account turnover” with credit turnover for account 63

Generating an account statement using the “Account Turnover” report

Settings

To generate an account statement you must:

• in the “Output data” section of the report settings, remove the “Credit” flag for the “Turnover with accounts” field;
• in the “Grouping” section of the report settings in the “Turnover” field - set the value to “By days”, set the flag “By subaccounts cor. accounts" and clear the flags in all sub-accounts for which analytical accounting is maintained on account 63 - "Counterparties", "Agreements" and "Documents of settlements with counterparties" (Fig. 4).

Figure 4 – setting up report detail for subaccounts of corresponding accounts and debit turnover for account 63

After completing all the settings, you must click on the “Generate report” button in the upper left part of the “Account turnover” report window.

The generated report contains all the data characteristic of the auxiliary statement for the order journal (debit turnover of account 63 “Settlements with suppliers and contractors” in correspondence with credited accounts), while the name of the report remains the same “Account turnover” for account 63. The report is detailed by days of business transactions and by subaccounts of corresponding accounts (Fig. 5).

Figure 5 – report “Account turnover” with debit turnover for account 63 and details for subaccounts of corresponding accounts

If we draw an analogy with the program "1C: Accounting 7.7 for Ukraine", then the “Account Turnover” report allows you, by setting its parameters, to obtain: “Journal-order (statement) for the account” so and “Journal-order for subconto”.

To obtain an analogue of the first report, you need to select “By days” in the settings in the “Grouping” section of the report settings in the “Turnover” field, and also clear the flags for all sub-accounts for which analytical accounting is kept on account 63 – “Counterparties”, “ Agreements" and "Documents of settlements with counterparties".

To obtain separate “Order Journal” and “Account Statement”, you need to perform additional settings described in this article.

To obtain an analogue of the “Journal-order for subconto”, it is enough to indicate in the “Account Turnover” report form the accounting account and the period for which you want to obtain data, and click the “Generate report” button in the command panel of the report form.

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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 requiring maintenance analytical accounting together with records on the credit of accounts, they have two sections: the main one (the order journal itself) - for records on the credit of the account, and an additional one (statement to the order journal) - for recording the necessary analytics. Debit turnover on the account is recorded in other journals along with 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.

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.

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:

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

Calculations for delivered MPZ and services rendered are reflected in the order journal 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» in the context of each counterparty.

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

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 production cost accounting. 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.

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

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.