In accounting, there are several different accounting systems, one of which - the memorial-order.It emerged at the turn of 1920-30 as the revised form of the new Italian accounting system.Soon, a new form of account beginning universally implemented, particularly during the Second World War and the postwar period.While qualified is not enough, we wanted to bring to work as accountants lot of unskilled workers.
relative simplicity of construction of a new accounting system in such a situation contributed to its widespread deployment.All the numerous accounting records were replaced by a single - general ledger, opened every month.The basis of the memorial and order system are accounting memorial warrant, or wiring, compiled separately for each financial transaction.
memorial order - a document containing the accounting registration of any business transaction with the reflection of the transaction amount to the accounts.Compiled memorial warrants for all transactions for the period.Then each memorial order is posted in the two control statements (debit and credit) in the relevant accounts.
example.The organization has received money in the bank.In this operation the wiring is made (memorial order number 1).It received is reflected in the debit account 50 and credit account 51.
On the basis of the completed checklist is then drawn up a revolving balance.
It indicates the balance (balance) for each account at the beginning of the reporting period, it recorded turnover on the accounts for the current reporting period taken from the checklist.Then output the final balances and spreads in the prescribed form in the form of balance.
Results trafficking in synthetic accounts (debit and credit), and totals of the magazine registration should coincide.Otherwise, the posting on the accounts of mistakes.In the general ledger balance does not appear, only turnover on the synthetic accounts.
memorial order is made on the basis and with the source documents, which must necessarily be attached to it.In the case of a large number of homogeneous primary documents are drawn into the collection sheet, the results of which form the basis for drawing up the appropriate wiring.
Each memorial is a permanent order number, so that each month issued only one order per group transactions of one type (for example, cash, payroll and so on. D.).For certain transactions, not wearing a systemic nature, as well as compiled stornirovochnym warrant indexed by separately for each month.
Memorial warrant form which contains the necessary details (number, name and account number of the payer and the recipient's code and location of the bank of the payer and the recipient, purpose and amount of the payment code and foreign exchange, as well as the type of procedure and code of budget payments)signed by the chief accountant or his deputy, and recorded in a special register, synthetic accounting.This log allows you to control the preservation of memorial warrants filed with the source documents and to carry out a reconciliation at the end of the month the results of the magazine with the outcome of revolutions synthetic accounts.
advantages of this (memorial and a warrant) forms are accessibility and ease of registration process, its strict sequence, the use of standard forms of registers, and the possibility of bringing to account of less-skilled workers.
disadvantages of this form of accounting are the complexity and the need for duplicate entries, the gap between synthetic and analytical accounting and focus on the hand shape recordkeeping.
