The journal-order in form N 10 is designed to identify turnovers on credit of accounts intended for accounting for material assets (accounts N N 05, 06, 08 and 12), depreciation of low-value and wearing items (account N 13), social insurance settlements (account N 69), settlements with workers and employees (account N 70), reserve for future payments (account N 88), depreciation fund (account N 86), production costs (accounts N N 20, 23, 24, 25, 26, 29 and 31 ) and shortages and losses from damage to valuables (account N 82) in their relationship with the accounts of production costs.

With the semi-finished version of accounting for production, this journal-warrant will also reflect the turnover on the credit of account N 21 "Semi-finished products of own production". At the same time, journal-order N 10 is intended to summarize the costs of production for the enterprise as a whole in the context of cost elements and cost items.

The basis for entries in the journal-order N 10 is the data of statements N 12 on the costs of the workshops of the main and auxiliary industries and statements N 15 on general factory expenses, deferred expenses and a reserve for future payments.

From statements No. 12, the total data shown in the table "Total for offsetting accounts" is transferred to this journal-order. In cases where statements were compiled for workshops or groups of workshops, data is transferred separately from each relevant statement. If the costs of the main production are given in the statements for the calculated objects, these costs are reflected in the order journal in the same breakdown.

For this purpose, in the journal-order N 10 for entries on the debit of accounts N N 23, 24 and 25, 2 lines are provided, and for entries on the debit of account N 20 - several lines.

All calculated, as well as final indicators of production costs for economic elements and the cost of marketable products released by the enterprise are shown in order journal N 10 in special tables with the same names.

The basis for compiling the tables "Calculation of production costs by economic elements" and "Calculation of the cost of commercial products" are the data recorded in table N 1 "Production costs" of this journal-order, i.e. data on production costs in the context of offsetting accounts.

Individual indicators of the tables are determined using auxiliary statements to the journal-order, by calculation or according to the corresponding primary documents. In doing so, the following must be borne in mind.

In the table "Calculation of production costs by economic elements" the cost of semi-finished products written off for production (with a semi-finished version of production accounting) and finished products, to be excluded as intra-factory turnover, is taken in the amount shown on the credit of accounts N 21 "Semi-finished products of own production" and N 40 "Finished products" in correspondence with account N 20 "Main production".

The cost of capitalized excess material assets is accepted in the amount indicated in the statements N N 12 and 15, and the received fines, penalties and forfeits - in the amount reflected in the statement N 15.

The amount of depreciation of low-value and wearing items of own production is determined by calculation.

In the table "Calculation of the cost of commercial products" surpluses or shortages of work in progress, losses from defects in production, etc. shown according to statements N 14; the cost of valuable waste - according to primary documents; the balance of work in progress at the end of the month - according to inventory records or accounting data.

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 on unified forms(code according to OKUD No. 0504071), approved by the Ministry of Finance by means of Orders No. 123n dated September 23, 2005 and No. 25n dated February 10, 2006. However, if necessary, the institution can use self-developed HO forms, having previously approved them by order and fixed in 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 the 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 remains in without fail must match 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

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 by the account, 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.

Journal-order - accounting table built in a chess form, allowing one entry to record the operation on two accounts - debited and credited.

Entries in journals - orders are made on the basis of data from verified and properly executed primary documents or reports of financially responsible persons, bank statements, etc. On the documents recorded in journals - warrants, the following is indicated: the date of recording, N of the journal - warrants, N lines in the journal on which the entry was made.

Order journals are built on a credit basis, i.e. registration of credit turnovers for each balance sheet account is carried out in correspondence with debited accounts. The journals - orders reflect all operations related to the credit of an account in correspondence with the debit of the corresponding accounts.

Calculation of intermediate results is recommended to be done within a month for ten days or for five days. At the end of the records for the reporting month, the totals for the month are calculated. For those accounts for which a statement is maintained simultaneously with the journal - order, the results of this statement for each column are compared with the corresponding results of other journals - orders for related accounts. At the time of the inventory of inventory and cash in magazines - orders and statements, the results are necessarily summed up.

After calculating and checking the monthly totals, the journals - warrants and statements to them are signed by the person who compiled them, indicating the date. In addition, all journals - warrants are signed by the chief accountant of the trade, trust, office (centralized accounting) or his deputy.

Monthly totals of journals - orders are recorded in the General Ledger for separate accounts, about which a note is made in the journal - warrant signed by the person who made the entry in the General Ledger. In the General Ledger, current turnovers are given only for first-order accounts. Credit turnovers (sum of totals) are transferred as one entry from the corresponding journal - order; debit turnovers - in separate amounts from different journals in correspondence with credited accounts.

For those accounts for which a statement is maintained simultaneously with the journal - order, the results of this statement for each column are verified with the General Ledger. Checking the correctness of the entries made in the General Ledger is carried out by calculating the amounts of turnover and balances for all accounts.

Correction of errors found in the registers before putting down the results is carried out in the following order: the erroneous entry is crossed out, and the correct amount is given above the crossed out one. If an error is found in the journal - order after the totals are entered in it, but before they are entered into the General Ledger, the correction must be made after the totals line.

After the results of journals - orders are recorded in the General Ledger, no corrections are allowed in them.

Necessary clarifications of turnover are drawn up in a specially compiled accounting statement, the data of which are entered separately in the General Ledger.

The change in turnover in the current month for transactions relating to previous periods is reflected in the journals - orders with an additional entry (decrease in turnover - red).

For reference accounting 10 standard forms of journal forms - warrants are provided.

Permissible changes when printing forms of standard forms of magazines - orders

When printing blank forms of journals - orders, based on the volume and content of the work, but without changing the basic principle of constructing standard forms, it is allowed:

• Use reverse side form, but without continuing the form from one side to the other. On each side of the form there must be a completed form of the journal - the warrant.
• Increase the number of columns in the forms of journals - orders by adding new columns for corresponding accounts.
• Print in a typographical way the numbers corresponding to the accounts in the corresponding columns of the form in a sequence convenient for the user (preferably in ascending order of numbers).
• Enter the appropriate text in the columns reserved for related entries.
• When printing the forms of magazines - orders, observe the following margin sizes: right - 20 mm; top - 18 mm; left - 8 mm; lower - 10 mm; and also proceed from the table of sizes of the main details of journals - orders.

All changes allowed by paragraph 9 of the general instructions must be agreed without fail with the departments (departments) of accounting and reporting of the ministries of trade of the union republics, which is noted in the heading of the magazine - warrant when it is printed in a typographical way.

When printing in a typographical way journal forms - orders intended for keeping records on several accounts, they should be numbered in the order of the sequence of accounts.

The construction of journals - orders and the order of their maintenance allow you to control the correctness and completeness of accounting records both daily and at the end of the reporting month.

Control is carried out by reconciliation of records in accounting registers with source and other documents (commodity and cash reports, bank statements, etc.). For example, the debit and credit turnover, as well as the balance on the "Goods" account, must be checked against the amounts of receipts, expenditures and balances of goods on the commodity accounts of financially responsible persons. This reconciliation is carried out as entries are made in the journal - the order and the statement on the "Goods" account. In the same order, the correctness of the entries in the accounting registers for the accounts "Cash", "Settlement account", "Special loan account for trade turnover", etc. is checked.

The correctness and completeness of accounting records is also controlled by comparing interrelated indicators reflected in different journals - warrants. So, the amount of goods received from suppliers in the debit statement on the account "Goods" is reconciled with the journal - warrant on the credit of the account "Settlements with suppliers and contractors". The data on the payment of suppliers' invoices contained in the journal - order for the loan "Special Loan Account for Goods Turnover" and the debit statement of the account "Settlement with Suppliers and Contractors" must be equal to each other.

The amount of goods sold for cash on the credit of the journal - order "Sales" is reconciled with the amount trading revenue in the statement on the debit of the account "Cashier". The total receipt of money to the cashier from the current account, reflected in the debit of the "Cashier" account, must be equal to the amount indicated in the corresponding column of the journal - the warrant for the credit of the "Settlement account" account.

The data on the issuance of funds to the sub-report contained in the journal - warrant on the credit of the "Cashier" account are reconciled with the debit statement on the debit of the "Settlements with accountable persons" account. In the same way, data on payments to workers and employees are verified. wages, bonuses, pensions and benefits in the journal - order on the credit of the "Cashier" account, turnover and balance on the "Other cash" account, sub-account "Cash in transit" with the journal - order on the "Cashier" account and with the account statement " Special loan account for turnover" or "Settlement account", etc.

Only after a thorough check of the correctness and completeness of the reflection of business transactions, the data of journals - orders are transferred to the General Ledger. Then control over accounting records is carried out by calculating the amounts of turnover and balances for all accounts in the General Ledger.

The sums of debit and credit turnovers, as well as debit and credit balances, must be respectively equal to each other.

All magazines - orders for the reporting period must be bound (filed into a folder) in compliance with the sequence of their numbering.

Journals - orders are stored separately from primary documents.

Documents must also be bound (filed into folders) according to the corresponding journals - orders in the order of the sequence of entries in them. Cash, advance, commodity, material reports and registers, statements of the State Bank, grouping, analytical and control sheets are stored together with related documents.

If there are a small number of documents related to operations grouped in one journal, it is allowed to bind (file) them into one folder according to several journals - orders, but with the obligatory separation of documents from one journal from another with a solid gasket.

To ensure the performance of one of the most important and basic functions of accounting, that is, control over efficient use both production and non-production means and resources, certain systems are needed, the powers of which are enshrined at the legislative level.

The journal-order form is most acceptable for in an organization with any field of activity, which is why it is the most widespread.

In confirmation of this fact, it can be said that all the main automated systems accounting work according to this principle, that is, they are based precisely on the journal-order form.

This form organically combines systematic, chronological, analytical and synthetic accounting. Why do accountants use this set?

This relationship can be visualized as follows:

1. Analytical accounting It is made only by those divisions that are responsible for receiving and storing inventory items, as well as paying salaries and various benefits to employees. carry out this type of accounting in monetary as well as quantitative terms.
2. Synthetic accounting carried out only in the financial department of the company. His distinctive feature is that it takes the form of an exclusively monetary expression.
3. Historical accounting necessary for registration of completed business transactions in the form of records with supporting documents attached.
4. Systematic accounting necessary for registration of completed business transactions, which differ in their economic content.

If the data entry was carried out absolutely correctly, then the total figures for any type of records should match. Such equality allows the head of the company to assess the actual situation, taking into account all the individual accounts of the organization.

Accounting registers are called certain order journals, in which notes are made exclusively in accordance with the chronological framework. These records are made in the form of any business transactions, while they are associated with both synthetic and analytical methods of accounting.

This form involves filling in special order journals that appeared as a result of registering notes based on the credit and debit principle, when both a credit for a single account and a debit for the same account are processed at the same time.

Thus, the total amount of business transactions can be recorded only once, and no repetitions are allowed. Entries in journal-order form are made based only on primary receipt documents.

Any journal-order is allowed to open only for one month, therefore, for their more convenient maintenance and filling out, the accountant who was appointed responsible for filling it out can divide all accounting registers by types and categories of corresponding accounts using several notebooks or appropriate books for notes.

Notes and entries can be made during the reporting month, while this can be done directly in the accounting register itself, and in certain auxiliary statements using summation. The latter is performed only when there are too many similar accounts for small amounts. In the form of such auxiliary statements, the following documents are often used for reporting in journal-order form:

• special statements that form the basis for the journal-order system;
• certain sheets that serve to decipher information;
• any types of financial and production parts;
• any tabular form.

You can transfer information from all statements freely at any time, since there is no special time set, for example, every week, only at last days months and so on. When the reporting month comes to an end, all the total amounts reflected in the order journal are transferred to subsequent reporting documentation, that is, to the accounting register, which is commonly called general ledger.

Order journals are maintained in order to correctly display the balance entered in the company.

The general ledger is a general ledger, which is part of the journal-order form. It has been running for one year. Its main purpose is to control all the funds that are in the reporting documents.

In addition, it is important to analyze the ways of their circulation, for example, in various correspondent accounts. For each individual account, it is necessary to start a specific page, while for each month a corresponding line is allocated in the sections.

The book is maintained in order to carry out calculations for all the final annual lines with each individual account and to compare credit and debit turnovers. Correct maintenance of the necessary documentation in the journal-order form implies the equality of the total amounts of credit turnover and the total amount of debit turnover.

If absolute equality is not achieved, then it is quite obvious that some accounting register was filled in incorrectly. Therefore, the accountant is faced with the task of identifying this error. After analyzing the information received after verification, it is necessary to draw up a turnover sheet and.

The Ministry of Finance has established and recommended its own list of certain standard reporting forms for any type of accounting registers in a special resolution, however, despite this, the company has the right to develop its own forms in order to exercise more extensive control and thorough analysis of the information received. Naturally, no significant changes are allowed.

The main and most significant advantage of this system is that it implies maximum transparency in reflecting all the necessary information, and the way it is maintained is understandable, which allows for an accurate and thorough analysis of primary documentation.

What order is the basis

In paragraph 19 of the Regulations, which regulates accounting, as well as the provision accounting statements in Russian Federation, it is said that all forms for accounting registers are approved by the Ministry of Finance. This provision is part of Order No. 34n, which entered into force on July 29, 1998.

Letter #59 was issued on July 24, 1992. It contains recommendations on the conduct of journal-order accounting, which is rightfully considered the most common in Russia. In addition, it has been implemented in many accounting programs.

The features of the journal-order system include such principles as:

• order journals are filled in strictly in the order in which transactions were registered in a credit account, and debit accounts are taken into account in correspondence;
• synthetic and analytical accounting for accountants must be combined in a single register;
• any business transaction reflect in accounting according to the indicators necessary for monitoring, as well as reporting;
• financially and methodologically related accounts must be combined into one journal-order;
• often use a monthly journal-order.

Advantages and disadvantages

The main and undoubted advantages of the journal-order system for accounting include the following:

• the possibility of combining synthetic, as well as analytical accounting into a single whole; this means that accounts in analytical accounting are combined with accounts in synthetic, thereby eliminating the need to use various intermediate registers;
• reduction in the number and volume of records, that is, accounting registers and the General Ledger are built as rationally as possible using the combination of synthetic and analytical accounting in a single register, which speeds up the workflow;
• registers are subject to certain requirements for reporting, as well as control and analysis; it follows from this that the accumulated information in the sections that are necessary for reporting excludes the selection of information in last days reporting period;
• the possibility is provided for wide introduction into the work of computers;
• responsibilities are more effectively distributed among the employees responsible for this;
• adherence to a specific work schedule;
• improving the efficiency and technique used to produce the report.

It is important to bear in mind that the journal-order system does not have prospects for its further development, since it involves the use manual labor employees.

The disadvantages of the journal-order system are the possible difficulties in the course of constructing certain accounting registers, which are guided by the exclusively manual entry of information and thereby complicate the mechanization of accounting. In addition, some registers are not linked.

How is the compilation of order journals and the general ledger, you can learn from this article.

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.