The concept of accounting registers

Definition 1

Recording transactions on accounts- this is a reflection of its contents in accounting books, cards or summary statements, which are accounting registers. Registers are specially designed sheets that are intended for recording business transactions. Accounting registers are built in accordance with the economic grouping of data on property and the source of its formation. The process of recording business transactions in accounting registers is called accounting registration.

Correct reflection of business transactions in registers accounting provided by the persons who compiled and signed them. Information from accounting registers and internal financial statements is a trade secret. Persons who have access to data contained in accounting registers and internal accounting reports must maintain commercial secrets. There is liability for the disclosure of trade secrets, which is established by the legislation of the Russian Federation.

Classification of accounting registers

Registers are divided into:

• cards,

  free sheets.

Books consist of sheets bound together into one piece. Stapling sheets into a book ensures the safety of information, but limits the one-time availability of the register. The following books are kept in accounting: cash book, book of receipts and expenditure orders, book of powers of attorney, book of deposited amounts, general ledger, etc.

The cards are free sheets; they are intended for maintaining analytical records of accounts. Cards are stored in a special file cabinet by groups and names of funds. Cards are kept in accounting warehouse accounting materials, inventory cards for accounting of fixed assets and others.

TO free sheets include order journals, statements, development tables.

In accounting there are following entries in accounting registers:

chronological - a record made as operations are performed in a certain sequence;

linear entry – an entry in the register made on the basis of a document in one line.

chess notation assumes that the amount in the main document is written into a register, and then into one work record check is displayed.

By type of accounting records, registers are divided into:

chronological, in which data from primary documents is recorded in the order they are received by the accounting department;

systematic, in which business transactions are grouped according to homogeneous characteristics.

In terms of volume and content, registers are:

synthetic accounting registers, in which transactions are reflected only in money and in a generalized form for synthetic accounts;

analytical accounting registers, in which transactions are recorded in detail, both in monetary and in kind terms;

combined registers - combine synthetic and analytical accounting.

Picture 1.

The procedure and technique of entries in accounting registers

Accounting entries must comply requirements:

documentation;

timeliness;

brevity;

accuracy;

Based on these requirements, the main rules for maintaining records in accounting registers:

• entries in accounting registers are made on the basis of executed and verified documents;
• every business transaction documented in a primary document must be reflected in the accounting register;
• entries in accounting registers are made in the following order:
• for individual documents, business transactions are recorded directly in order journals;
• according to mass documents, business transactions are initially grouped in various statements and then transferred to order journals;
• upon completion of the entries, each document is marked with the number of the accounting register in which this document is reflected to prevent duplication of entries;
• all entries in accounting registers are made in a timely manner;
• it is possible to use a record of homogeneous transactions totaling a month for a set of documents;
• the content of entries in accounting registers is determined by the type and purpose of the accounting register itself, but there are mandatory elements of entries:
• date of records;
• document number and date;
• summary of the entry;
• number of accounts and positions of analytical accounting;
• sum.

Note 1

The basic rule for counting accounting register entries is that all documents of the reporting period have already been reflected in the accounting registers and the necessary transfers of amounts between registers have been made. The sum of the totals is calculated for each column and recorded in the lines and register columns specially provided for this purpose.

In accounting, control over the correctness of accounting records, including those in accounting registers, is always required. There are several ways of such control:

cross-reconciliation of totals between registers;

cross-reconciliation of analytical and synthetic accounting data.

Ways to correct errors in accounting registers

Accounting errors happen often and you must know how to correct them.

Proofreading applies if the error is not in the correspondence of accounts and does not affect the totals of the accounts. In this case, the erroneous text or amount is crossed out with a thin line, preserving the readability of what was previously written, and the correct text or amount is written above the crossed out line. Correction of an error is endorsed by the signatures of the persons who compiled the document, and in accounting documents - by the signatures of the employees making the correction. The word “corrected”, the correct text or the amount and date of correction are written in the margins or at the end of the page.

Additional wiring method used if the correspondence of accounts is correct, but the amount needs to be increased. To correct it, you need to make sure that the error is repeated in the synthetic and analytical accounting registers. The error can be corrected by additional wiring.

Note 2

Way "red reversal" represents the cancellation of an entry and is used when correcting errors in the correspondence of accounts. This method is also used when the transaction amount is less than reflected in the accounting.

The registration process includes 5 stages:

1. Examination;

2. Account assignment

3. Accounting registers

4. Reconciliation of analytical and synthetic accounts

5. Generalization.

The information necessary for reflection in the accounting accounts, contained in the primary documents accepted for accounting, is necessarily accumulated and systematized. For this purpose they use Accounting registers – tables of a special form intended for recording business transactions, one of essential means accounting.

Business transactions are reflected in the accounting registers in chronological order and grouped into the appropriate accounts.

After registering business transactions in the accounting registers at the end of the month, a total is summed up for each column. The final records of synthetic and analytical registers must be reconciled by comparing the turnover sheets, or in another way, and entered into the general ledger

Several methods are used to correct erroneous accounting entries.

There are three ways to fix errors:

1) Proofreading

2) Additional entry

3) Reversal entry or “red reversal”

(1) Involves crossing out incorrect amounts and text with a thin line so that what has been crossed out can be read, and writing the correct amounts and text. At the same time, a reservation is made about the correction made. It should be especially noted that on monetary documents no corrections or erasures are allowed, especially in numbers.

(2) Performed in cases where the amount of business transactions is indicated less than the proper amount (erroneously underestimated). This error correction rule is applied in two cases: if the data of the primary document is not recorded in a separate line in the accounting register and when an erroneously understated amount of business transactions is reflected in the accounting register.

(3) Offers correspondence on accounts, but in negative (red) numbers. Reversals can occur when accounts are incorrectly corresponded or when an exaggerated amount is recorded, if in the latter case it is no longer possible to apply the corrective method. The “red reversal” method is that the original erroneous entry is repeated in the same accounts, but in red ink in the same amount. When the results of transactions are totaled, the entries made in red ink are subtracted and thus the original erroneous entry is eliminated from the accounts. After this, a correct record of the business transactions recorded is made. If there are distortions in the reporting data in the enterprise’s reporting for the current year during inventory or in other cases, then these data are corrected in the reports for the period (month, quarter, year) in which the distortions were made, as well as in the cumulative totals (for quarter, from the beginning of the year) in all subsequent reports.

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According to the requirements, accounting records must be maintained:

• timely;
• documentary;
• brief;
• clear and precise.

The following rules follow from the listed requirements, according to which an accountant must keep records in accounting registers:

1. All entries in accounting registers must be made in a timely manner, without delays.
2. The basis for making any entries in the accounting registers should be only verified and correctly executed and registered documents.
3. The accounting register must reflect every business transaction that has been documented.
4. Exists certain order making entries in accounting registers:
   • if the documents are not mass documents, then recording of business transactions on them should be carried out in order journals;
   • for mass documents, all business transactions must be grouped in the appropriate statements, then transferred to order journals at the end of the reporting period. Before doing this, it is necessary to carry out additional processing and create general markup for the summary document, focusing on the markup and content of simple documents. This will further serve as the basis on which entries will be made in the accounting registers.
5. In order to avoid confusion, after the entries have been made, the marking on each processed document includes the number of the register where this document was entered.
6. Enterprise accounting practices, in addition to current entries, recording all homogeneous transactions as a total for a calendar month according to the total set of documents (payroll, admission to the balance sheet of the organization’s property, expenses of funds for production needs, etc.).
7. The type of accounting register determines the content of the records that are entered into it, however, there are common required elements:
   • date of entry in the accounting register;
   • date and number of the document that served as the basis for the entry;
   • basis (contains an abbreviated content of the record, number and date of the document - reasons and a link to the name);
   • numbers of analytical accounting positions and accounts;
   • transaction amount.

Counting in accounting registers

The content, structure and established relationship between data determine the accounting technique and methods of calculation in accounting registers. However, there is one rule common to all records, according to which calculations can be made only when all documents of the reporting period are taken into account in the registers and all amounts, if necessary, are transferred from one register to another.

The sum of the totals is separately calculated for each column and entered into special forms and register lines.

Checking the results

The results are calculated to check their accuracy. In registers built according to the chess principle, they use different ways and verification techniques based on the concepts of mutual control and data interconnection. In such registers, the vertical total of the column must be equal to the horizontal total of the rows.

One of the ways to check the correctness and completeness of records is to control the totals for the relevant documents that are attached to the accounting register.

Definition 1

Cross-reconciliation is the most common way to monitor the accuracy of records. At the same time, the totals of some registers are compared with others. The basis for this method was that certain business transactions are entered into accounting registers twice.

Cross-reconciliation of synthetic and analytical accounting data should reveal equality between them.

It is necessary to identify and correct all errors that were made during the preparation of the primary accounting documentation and accounting registers. If the accounting registers contain too many a large number of records, then inaccuracies can be identified in them by puncturing the records (full check). It lies in the fact that erroneous entries in the registers are sequentially compared with other accounting registers where information on these transactions was reflected. In this case, it is recommended to mark the verified amounts with a special icon (“tick”) in order to see what has already been verified.

Definition 2

Sampling is another type of verification in the event that the results of analytical and synthetic accounting do not coincide. It is carried out by sampling the amounts of analytical accounts by subaccounts or items of a synthetic account. The sample results are calculated and compared with synthetic accounts.

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Account data is used for reporting, monitoring plan implementation and analyzing the business activities of the enterprise. Drawing up reports and monitoring the activities of the enterprise is possible when the accounting data is reliable. This requires careful verification of credentials.

The procedure for checking account entries is determined by the nature of the errors made:

1. absence of recording the data of any document on the accounts or its secondary recording;

2. the entry “debit” and “credit” was made in other accounts than indicated in the documents or the required entry was missed in one of the accounts;

3. incorrect reflection of transaction amounts in analytical accounting accounts, or absence of an entry in one or more analytical accounts.

Errors of the first type can be identified by checking the turnover for each synthetic account with the totals of the amounts of documents to be recorded on these accounts.

The possibility of detecting errors of the second type arises from the double entry method, in which each business transaction is recorded as a debit to one account and a credit to another. The equality of the results for debit and credit should not be violated. The correctness of these entries can be verified by calculating the totals and the amounts of balances displayed on them.

Errors of the third type are identified by comparing the results of turnover and balances for all analytical accounts with the data of the synthetic account in the development of which they are maintained.

One of the ways to check and summarize accounting data is through turnover sheets compiled using synthetic and analytical accounts.

The turnover sheet is a table with three pairs identical numbers. In the first column, write down the name of the synthetic accounts, in the next two columns - account balances at the beginning of the month in debit and credit, then turnover in debit and credit, and balances on the first day of the next month in debit and credit. Three pairs of columns in the statement must have equal totals for debit and credit. The equality of the results at the beginning of the month is due to the fact that they reflect the total amounts of the enterprise’s property and its sources, which must be equal. The results of debit and credit turnovers are equal, since transactions are reflected using the double entry method. The results of the final balances are equal, since they reflect the property of the enterprise and its sources.

Turnover sheet for synthetic accounts for October 200-g.

If a transaction entry for any document is omitted or incorrectly reflected as a debit or credit, then these errors lead to unequal results. To detect them, you need to compare the totals of turnover for the month with the totals of the chronological record. If the recording is correct, the results should be the same.

Turnover sheet for synthetic accounting accounts is a summary of turnover and balances for all synthetic accounts, intended for summarizing and checking accounts, drawing up a new balance and general familiarization with the status and changes of funds.

The ending balances for all accounts in the turnover sheet show the condition of the property and its sources. These balances are transferred to the balance sheet: debit - to an asset, credit - to a liability. The equality of the results of all three pairs of columns of the turnover sheet for synthetic accounts indicates the correct use of the double entry method in current accounting. However, even in this case, there are errors in recording individual amounts in the wrong account to which they relate. To identify such errors, the turnover sheet data for synthetic accounts is verified with the corresponding analytical accounting data.

Turnover sheets for analytical accounting accounts are compiled in the same form as turnover sheets for synthetic accounts. According to analytical accounts for accounting material assets Along with cost indicators, there are also natural indicators.

Turnover statements for analytical accounting accounts represent records of turnover and balances for all analytical accounting accounts, combined into one synthetic account, and are intended to verify the correctness of the records for these accounts, as well as to monitor the condition and movement of certain types of property and its sources.

The turnover sheets for the analytical accounting accounts “Materials” and “Settlements with suppliers and contractors” are presented below.

Turnover sheet for analytical accounting accounts of the “Materials” account for October 200_.

Name of materials	Units	Price	Balance as of 01.10.200_	Monthly turnover	Balance as of 01.11.200_
Quantity	Amount, units	Coming	Consumption	Quantity	Amount, units
Quantity	Amount, units	Quantity	Amount, units
A	T		3 000	30 000	1 500	15 000	2 000	20 000	2 500	25 000
B	kg		5 000	10 000			3 000	6 000	2 000	4 000
IN	PC.				1 000	5 000			1 000	5 000
Total			-	40 000	-	20 000	-	26 000	-	34 000

Turnover sheet for analytical accounting accounts of the account “Settlements with suppliers and contractors” for October 200_.

To check the correctness and completeness of accounting, the results of the analytical turnover sheets are compared with the data of the corresponding synthetic account in the synthetic turnover sheet. Balances and transactions are recorded on synthetic and analytical accounts in the same amounts, so their results must match.

The preparation of turnover sheets involves large labor costs for accountants. On practice widespread got balance statements. They are used in enterprises where quantitative accounting of materials and finished products in stock. These statements do not contain data on turnover, which simplifies their preparation. Balance sheets contain quantitative and monetary indicators.

Balance sheet for the "Materials" account

The possibilities for using turnover sheets for synthetic accounts are limited. According to the statements, it is impossible to determine where the values ​​​​came from or where they were sent. It is impossible to establish the content of the increase and decrease of property and sources necessary for management economic activity enterprises. They are obtained from the chess turnover sheet. Entries in the chess sheet are made so that the correspondence of the accounts is visible. The intersection of the lines of the subject of the statement with the column of the predicate shows the correspondence of the accounts.

Chess turnover sheet

The statement is filled out by entering the totals of the turnover of each account with the same correspondence at the intersection of the line of the debited account with the column of the credited account. A total is displayed for the debit of all synthetic accounts; Turnovers on credit accounts are automatically transferred to the statement. Thus, chess turnover sheet- this is a summary of accounts turnover, which serves to disclose their contents and verify the correctness of the correspondence of accounts.

"Methodological instructions on the procedure for conducting a documentary audit of financial statements and calculations of enterprises on the issue of the correctness of calculation, completeness and timeliness of payment of corporate property tax to the budget for 1992 and the 1st quarter...

2. Verification of the reliability of accounting, the correctness of reflection in the accounting of business transactions, the reliability of accounting of fixed assets, inventory, production and distribution costs, sales, settlements, cash, results of financial and economic activities

The reliability of accounting data is carried out (achieved) by directly checking primary documents and entries in accounting registers. It is carried out using a continuous or selective method, depending on the purpose of the inspection.

With the continuous method, all documents and records in the accounting registers for the audited period are checked. Operations for registration (deregistration) of acquired (sold, written off, etc.) fixed assets, inventory items, including low-value and wearable items, cash, banking transactions, settlements with suppliers, customers are subject to complete inspection , customers, debtors and creditors, the budget, as well as other areas of the enterprise’s activities in cases specified in the inspection program.

With the selective method, a part of the primary documents is checked in each month of the audited period or for several months.

If a random audit reveals serious violations of accounting procedures or abuse, then the audit is carried out in a continuous manner with mandatory seizure necessary documents, indicating the concealment of objects from taxation or abuse, in the manner prescribed by the Instruction of the Ministry of Finance of the RSFSR dated July 26, 1991 N 16/176 “On the procedure for seizure official state tax inspectorate of documents indicating concealment (understatement) of profit (income) or concealment of other objects from taxation of enterprises, institutions, organizations and citizens.”

The reliability of financial and economic transactions is established by formal or arithmetic verification of documents.

During a formal check it is established:

correct filling of all document details;

the presence of unspecified corrections, erasures, additions to the text and numbers;

authenticity of signatures of officials and financially responsible persons. If necessary, the employee’s signature in this document is compared with his signature in other documents, and if doubt arises, the employee’s personal confirmation should be obtained in the form of an explanation this fact business transaction or send documents in the prescribed manner to the internal affairs bodies for a graphological examination. Order of interaction tax authorities and internal affairs bodies is determined by the letter of the USSR Ministry of Finance and the USSR Ministry of Internal Affairs dated July 21, 1990 N 82/13 “On the organization of interaction between state tax inspectorates and internal affairs bodies."

During an arithmetic check, the correctness of calculations in documents is determined, for example, the correctness of the totals shown in primary documents, accounting registers and reporting forms.

The reliability of business transactions reflected in primary documents, if necessary, can be established by conducting counter-inspections at enterprises with which the inspected enterprise has economic ties.

During counter checks, the primary documents and credentials of the person being checked are compared with the corresponding documents and data located in those enterprises from which they were received or to which they were issued. cash or material assets, and the data specified in the counter-inspection reports must be confirmed by the signatures of the head and chief accountant of the enterprise in which the counter-inspection is being carried out.

The following are subject to mandatory inspection directly at the enterprise:

Inventory materials of property and financial obligations, compliance of its results with accounting data. In case of discrepancies, find out the reasons and measures taken;

The results of the revaluation of raw materials, materials, fuel and other material assets as of 01/01/92, fixed assets (funds) and foreign currency, the completeness of the revaluation of these funds and funds and the timely reflection of the revaluation results in accounting and reporting;