accounting records are forms or tables, counting certain shape, intended to group accounting and recording on the availability of funds and operations conducted with them.They are built in accordance with the accounting principles and reflect the group data information-owned enterprise assets and sources of its formation.Companies that pay income tax, should also keep tax registers.
data these documents are required to obtain information on the conduct of its business now.It registers provide this task well, because they all information of an economic nature are grouped by content.
accounting records are distinguished in many ways.
In appearance on share registers of cards (accounting for funds, inventory), books (primary, cash), statements (accounting depreciation funds), machines and digital media (disks, diskettes).
cards - this forms divided by columns;needed to create a card file.They are convenient to group credentials.There are open account (for example, receivables), mnogografnye (for example, production costs), inventories (of fixed assets), on an accrual (the account of material assets), inventory control.
Gazette (or loose sheets) are used to account for all kinds of records, they are the basis of modern accounting.
Ledgers - numbered and laced odnoformatnye sheets signed by the chief accountant.They have the right structure (debit / credit).
In terms of information, there are analytical in which records are maintained on the accounts, with a brief description of the content operations (asset management, cards, sheets, books);synthetic, in which records are kept in monetary terms, without explaining text (general ledger);combined.
By building on the share registers of parallel columns (expense reports), serial columns (balance lists, journals-orders), combined (orders, magazines).
In order of recording documents are hand (cards) and machine (computer).
By the nature of the recording ledgers isolated chronological (fixed operation time of their commission, without grouping the bills), systematic (grouped by a particular system, reflect the homogeneous nature of the operation: general ledger, stock balance sheet accounting) and combined (magazines-order).
By building are unilateral, bilateral, mnogografnymi, chess and linear.The one-sided graphs combined debit and credit entries (index cards).Bilateral deployed have two pages (left - debit, right - credit), they are used to account for the books.Mnogografnye registers are needed to reflect the possibility of additional indicators in the management of analytical accounting (the enterprise as a whole, units, etc.).Chess - reflect a debit account, credit - other (journals, General Ledger).Linear - show each analytical account on the same line.
maintain accounting registers must be careful, without corrections and crossings.Entries made to them, should be cross-checked by comparing the data of analytical and synthetic accounting records as of the reporting entity him.
Reconciliation of data can be carried out, or continuous sampling method.All identified errors should be corrected before the final preparation of the financial statements.Detected errors may be corrected by such methods: proofreading, additional recording and negative numbers.Corrections can be made before the results of calculation, and after it, always making special reference to entering data in the general ledger.
