Every company has the possibility to choose the form and system of tax and accounting.Prevailing principles for the formation of accounting data are: trustworthiness, transparency and accessibility of perception, the ability to obtain a report of any asset or a settlement, with the exception of data leakage and distortion.

of forms and accounting systems

set of documents, registers, accounting records, the sequence and the order of filling, the appearance is decisive for accounting forms.Decided to allocate some of their species:

  1. Memorial and order system of accounting.
  2. journal-order system of accounting.
  3. simplified system.

The most common system of reference at the company accounting is considered to be journal-order form.In modern conditions of process automation have been many software options, which are focused on getting the best results.By using accounting software clear boundaries between forms and accounting systems are not available, since the formation of the report of any kind takes a minimal amount of time and efforts.

General characteristics journal-order accounting system

The system is based on the principle of systematization and accumulation of the data included in primary documents.Record information occurs simultaneously in the registers based on the chronological sequence.The main documents of the system are: the magazine-warrant accumulative (support) a statement, general ledger and trial balance balance.For a more detailed disclosure of analytical accounting can be applied and the flip card account statement.These data are transferred to the appropriate log-order and statement.To account for the main production and non-production assets, intangible assets are carried out inventory cards of each object, taking into account the cost of production takes place by means of calculation sheets.Various types of calculation tables and decryption are carried out as necessary for each type of asset calculations.

procedure for filling the registers

Filling log-orders are at the basis of the credit operation, ie. E. The data reflected in primary documents, summed loan specific account and are recorded in the corresponding register.At the same time offsetting the debit register is reflected in it is that allows you to use the method of double entry in one document.Each log-order - this statement, based on the principle of chess formed on loan one or more of these (close content) accounts.

accrual value of the business transaction is placed at the intersection of rows and columns of the register.An example is a magazine-warrant 2, designed to reflect the information credited №51 «Current Account" in the debit accounts 50, 55, 52, 57, 58, 18, 60, 62, 68, 66, 76, 71,70, 73, 75 and so on. d.

Journal-order №2

№ recording










Total Credit


May 11, 2010




May 12, 2010




May 13, 2010




May 16, 2010





May 19, 2010




May 25, 2010
















There are the following operations:

  • 10.05.2010 from the account given in the accountability of 2.0 units.
  • 12.05.2010 transferred funds to suppliers of raw materials, 57.0 units.
  • 13.05.2010 - cash withdrawal at the cash desk companies, 15.0 units.
  • 16.05.2010 transferred funds to a special account (letter of credit) in the amount of 15.0 units.
  • 16.05.2010 - cash withdrawals in cash (20.0 units.) For domestic needs.
  • 17.05.2010 transferred to suppliers of 13.0 units for the goods delivered.
  • 25.05.2010 founders made payments in the amount of 10.0 units.
  • 25.05.2010 salary employees of the organization listed in the amount of 35.2 units.
  • 25.05.2010 Listed in by reducing the amount owed on the loan 3.5 units.
  • 25.05.2010 the funds credited to the budget (VAT, down payment) 7,3 units.

each business transaction is confirmed by primary documents on the basis of which the filling of the magazine-warrant.When withdrawing cash on hand the company used credit cash order (cq. 50), for transfer of assets from the account of the company's various counterparties or the budgets of different levels - a payment order.


magazine-warrant is filled with original documents, but some accounts have a considerable amount of analytical information, which is processed in the supporting statement and its result of accrual of the day is in the appropriate cell of the register.For example, the calculations with suppliers and contractors in one day possible to carry out several dozen listings in repayment (reduce) the amount of the debt or advance payment.For conducting analysts compiled auxiliary sheet on 60 counts.12.05.2010 In this example, with the company's account units listed 57.0 funds are directed to various counterparties under the relevant contract or document delivery.To decrypt this amount can be made a special document.

Decoding account 60



Name counterparty




of "Flight»

Supply Contract №34 from 10.01.2010, the



redeemed debt under countersinvoice №102 from 02.05.2010, the


LLC "Lira»

advance payment based on the invoice №33 from 10.05.2010, the



The result of this statement is reflected in the log-warrant №2, the analytic deciphering the attached documents confirming transaction (payment orders marked by the bank).

Non registers

Numbering subject every magazine-warrant.The form is a sheet of large size, which reflects the set of graphs to record account numbers, credit corresponds to the selected account (or group).Entries operations are conducted on a daily basis or at least the formation of primary accounting documents supporting statements.Journal-order offers for a specific synthetic account (group similar content accounts) on a monthly basis, each is assigned a permanent number.

  • number Form F-1 is over 50 loan accounts.
  • Form F-number 2 is being credited 51.
  • number Form F-3 - loan accounts 56, 57, 55.
  • number Form F-4 - loan accounts 92, 95, 93, 94, 90.
  • number Form F-6 - 60 loan accounts.
  • number Form F-7 - 71 loan accounts.
  • number Form F-8 - loan accounts 06, 97, 09, 61, 67, 64, 63, 76, 75, 58, 73.
  • form number M-10 - loan accounts 70, 02, 10, 84,20, 69, 23, 65, 29, 28, 26, 31, 44, 05.
  • number Form F-11 - credit accounts 43, 41, 40, 46, 45, 62.
  • number Form F-12 -loan accounts 82, 89, 96, 86, 87, 88, 85.
  • form number M-13 - loan accounts 01, 48, 03, 04, 47.
  • form number M-14 - credited 14.
  • Form number F-15 - loan accounts 83, 81, 80.
  • form number M-16 credit accounts 11, 07, 08.

Closing registers

Journals orders on accounts filled during the month, at the close of each registerTurnover on the loan are added together to the debit of these accounts.These synthetic records are checked for compliance with the values ​​of auxiliary statements, which reflect the analytical decryption.The values ​​obtained after verification transferred to the general ledger.It opens for each calendar year, contains the remains of at beginning of period, monthly account turnover filled and used for preparation of the interim balance sheet (quarterly, monthly, semi-annual).

At the close of the year (the reporting period) on the basis of data recorded in the general ledger, the balance sheet is formed.For this added up momentum all the journals-orders for the period taken into account opening balance, and depending on the account type (passive or active), calculated balance at the end of the year.Journal-order accounting system designed for manual processing.Its main negative characteristic is cumbersome logs and registers, so the best option is the use of automated accounting.