Journal of transactions 3 in a budgetary organization. What is a business journal and how to fill it out correctly? Formation of registers for accounting of accepted monetary obligations
Each company has the opportunity to independently choose the system and form of tax and accounting... The prevailing principles for the formation of accounting data are: reliability, transparency, accessibility of perception, the ability to receive a report on any asset or type of calculations, exclusion of data leakage and distortion.
Applicable forms and accounting systems
The set of documents, registers, accounting reports, the sequence and procedure for filling them out, and their appearance are decisive for the accounting form. It is customary to distinguish several of their types:
- Memorial order accounting system.
- Journal-order accounting system.
- Simplified system.
The most widespread accounting system at the enterprise is considered to be the journal-order form. V modern conditions process automation, many options have been created software that are focused on getting maximum results. Using accounting software there are no clear boundaries between the forms and accounting systems, since the formation of a report of any kind takes a minimum amount of time and effort.
General characteristics of the journal-order accounting system
This system is based on the principle of systematization and accumulation of data reflected in primary documents. The information is recorded in the registers simultaneously, taking into account the chronological sequence. The main documents of the system are: order journal, cumulative (auxiliary) statement, general ledger and balance sheet. For a more detailed disclosure of information on analytical accounting, a card and accounts can be used. Their data is transferred to the corresponding journal-order and statement. For accounting of fixed production and non-production assets, intangible assets are underway inventory cards each object, production costs are accounted for using costing sheets. Various kinds of calculation tables and transcripts are kept as necessary separately for each type of assets, calculations.
Procedure for filling in registers
Filling of order journals occurs according to the credit attribute of the operation, that is, the data reflected in the primary documents are summed up on the credit of a specific account and recorded in the corresponding register. In this case, the register corresponding to the debit is reflected in it, which allows the method to be applied in one document. Each journal-order is a checkerboard-based sheet, formed on the basis of a loan from one or several similar (similar in content) accounts.
The total value is placed at the intersection of the line and column of the register. For example, you can take the journal-order 2, designed to reflect information on the credit of account No. 51 "Current account", in the debit of accounts 50, 55, 52, 57, 58, 18, 60, 62, 68, 66, 76, 71, 70, 73, 75, etc.
Journal-order No. 2
Record No. | Total Loan |
|||||||||
2,0 | ||||||||||
57,0 | ||||||||||
15,0 | ||||||||||
35,0 | ||||||||||
13,0 | ||||||||||
The following operations are reflected here:
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Each business transaction is confirmed on the basis of which the order journal is filled. When withdrawing cash to the cash desk of the enterprise, the receipt is used cash order(count 50), for transfer monetary assets from the company's current account to various counterparties or budgets of various levels - payment order.
Vedomosti
The order journal is filled with primary documents, but some accounts have a fairly large amount of analytical information, which is processed in the auxiliary statement, and its sum total for the day is referred to the corresponding cell of the register. For example, when making settlements with suppliers and contractors in one day, it is possible to carry out several dozen transfers in order to repay (reduce) the amount of debt or to pay advance payments. To conduct analytics, an auxiliary statement is drawn up for In the specified example, on 05/12/2010, 57.0 units of funds were transferred from the company's current account, which are sent to various counterparties under the relevant contracts or delivery documents. To decipher this amount, a special document can be drawn up.
Decryption of account 60
The result of this statement is reflected in the journal-order No. 2, documents confirming the operation (payment orders with a bank mark) are attached to the analytical transcript.
Register numbers
Each journal order is subject to numbering. The form is a large-format sheet, which reflects many columns for recording account numbers corresponding to the credit of the selected account (or group). Transactions are recorded daily or as primary accounting documents, auxiliary statements. The journal-order is opened for a specific synthetic account (a group of accounts similar in content) on a monthly basis, each is assigned a permanent number.
- Form No. Ж-1 is maintained on account 50 credit.
- Form No. Ж-2 is kept under the credit of account 51.
- Form No. Ж-3 - credit of accounts 56, 57, 55.
- Form No. Ж-4 - credit of accounts 92, 95, 93, 94, 90.
- Form No. Ж-6 - credit 60 accounts.
- Form No. Ж-7 - credit
- Form No. Ж-8 - credit of accounts 06, 97, 09, 61, 67, 64, 63, 76, 75, 58, 73.
- Form No. Ж-10 - credit of accounts 70, 02, 10, 84, 20, 69, 23, 65, 29, 28, 26, 31, 44, 05.
- Form No. Ж-11 - credit of accounts 43, 41, 40, 46, 45, 62.
- Form No. Ж-12 - credit of accounts 82, 89, 96, 86, 87, 88, 85.
- Form No. Ж-13 - credit of accounts 01, 48, 03, 04, 47.
- Form No. Ж-14 - account credit 14.
- Form No. Ж-15 - credit of accounts 83, 81, 80.
- Form No. Ж-16 credit accounts 11, 07, 08.
Closing registers
Order journals for accounts are filled throughout the month, when each register is closed, the turnovers on the loan are summed up in the debit of the specified accounts. The synthetic accounting data is checked for compliance with the values of the auxiliary statement, which reflects the analytical transcripts. The obtained values after reconciliation are transferred to the General Ledger. It opens for each calendar year, contains the balances at the beginning of the period, is filled monthly with turnovers on the accounts and serves to compile the interim balance sheet (quarterly, monthly, semi-annual).
At the end of the year (reporting period), based on the data entered in the general ledger, balance sheet... For this, the turnovers of all order journals for the period are summed up, the opening balance is taken into account, and depending on the type of account (passive or active), the balance at the end of the year is calculated. The journal-order accounting system is designed for manual data processing. Its main negative characteristic is the cumbersomeness of journals and registers, so the best option for its use is accounting automation.
Reliable and up-to-date information on business transactions is needed both in order to effectively manage the company and for the purposes tax accounting... Magazine business transactions is one of the basic accounting documents. On its basis, statements, certificates, summaries are compiled, which are necessary for the work of any financier or accountant.
The business journal is accounting document, which reflects all the operations that take place in the enterprise.
Using the business journal, management, together with the finance and accounting departments, can track the current financial situation in the company, analyze changes, and predict future production needs.
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The procedure for drawing up and a sample of filling with postings
Depending on the form in which the journal is kept (in paper, or electronic), the technique of keeping it changes.
If the magazine is paper, then it is necessary to perform a sequence of certain actions:
- First you need to open the magazine.
- Then you need to reflect on a new line the business transaction with its details (date, content, type).
- If necessary, you can specify the documents on the basis of which the posting was carried out.
- Following this, you need to reflect the amount of the transaction.
- After that, you must indicate the debit and credit of the accounts used (the debit usually indicates the obligations to the enterprise and the amount of funds actually received, for the loan - the company's obligations to creditors and the amount of funds actually paid).
- And finally, you need to sign and decrypt it.
What is a fire extinguisher register and how to fill it out correctly, you can find out
This sequence remains the same for any business transaction.
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If the journal is kept in electronic form, for example, in the program "1C accounting", then to reflect the business transaction, you will need to do the following:
- Open the program used for accounting, click on the "Menu" tab, find the "Accounting" section, find the "Business transactions" section and click on the "Add" button.
- In the window that opens, you must specify the name of the transaction with all the details (date, type, amount).
- If necessary, you can specify information in the "From" section.
- Following this, you need to reflect the debit and credit of the accounts used. (To bind to the wiring banking operation, Need to find required document, right-click on it and select "Approve", after that the document will correspond with the posting).
- And finally, you need to save the business transaction.
What is a fire safety briefing log and is it obligatory to keep it at the enterprise - read
Basically, the sequence of these actions does not change when reflecting any business transactions.
Where can I download the Business Transaction Log Sample and Samples for free?
You can download an example of filling out the journal of business transactions
Business journal - sample filling with postings:
![](https://i2.wp.com/fbm.ru/wp-content/uploads/2016/05/929af659a3e4d528d96cad8094c5e866.jpg)
Thus, the journal of business transactions at the enterprise is kept by the responsible employee of the accounting department and makes entries in it with every act of economic life.
Sample filling and step-by-step instruction on keeping a log book work books contained
If the document is maintained in paper form, then special attention should be paid to the accuracy of its filling: blots can become a reason for a long check. If the journal is kept in electronic form, then you need to pay attention to the amounts indicated in the postings: such reporting is carried out automatically, and in case of errors in the amounts, you will have to check all the relevant documents.
In what order is the registration of business transactions and the formation of reports in the 1C Accounting system carried out, you can find out in this video:
Settlement journal with accountable persons 3 - this is the name of the form of the accounting register used in public sector organizations and in extrabudgetary funds... However, the same number (No. 3) is set for the magazine, which takes into account settlements with accountants at small businesses (SMEs). Understanding.
A bit of theory: forms of accounting
Magazines - one of the types accounting registers... The journal-order accounting system is one of the types of organization of the accounting work of the accounting department. Recall that there are three types of organization accounting work, three forms of accounting:
- A simple form of accounting, used by the SMP.
- Journal-order form of accounting.
- Memorial order accounting system.
Simple form of accounting is intended for small businesses, the number of operations of which, as a rule, does not exceed 30 per month and does not bear large material costs (clause 22 of article 4.1 of the order of the Ministry of Finance dated December 21, 1998 No. 64n, hereinafter - order No. 64n). In this case, the main form of accounting is the Transaction Book. economic activity... In addition, the following registers are maintained:
- book of calculations for wages and for personal income tax;
- payroll record (according to the form No. B-8);
- book in the form No. K-1 for accounting of transactions with property.
Recall that in addition to the simple form of accounting, according to clause 8 of Art. 3.1 Recommendations for the SMP "Institute professional accountants and auditors of Russia "dated April 25, 2013 No. 4/13 (hereinafter referred to as the protocol of the IPB RF No. 4/13), small businesses have the right to use such types of organization of accounting work as:
- full accounting form,
- abbreviated form of accounting.
For more information on how to organize accounting for simplified people, we recommend that you familiarize yourself with the article.
Memorial order registration form is schematically shown in Fig. 1. As you can see, the basis of this form of accounting is made up of statements and cards analytical accounting, the general ledger, which summarizes synthetic accounting data, transaction logs. This form of accounting is easier to understand, but more difficult in the formation of summary data - the formation of memorial orders for each operation (manually) takes quite a lot of time. This form of accounting was widely used at the enterprises of the Soviet Union. Today, many software platforms for accounting are built on the basis of a memorial order accounting system.
Figure 1. Diagram of the organization of the memorial order registration form
Journal-order form of accounting - it is a chronological registration of business transactions in order journals. They are formed for each month on the basis of data from primary documents or cumulative statements. In the case of the journal-order accounting system, the transaction is registered on the account credit with the simultaneous display of the debit of the correspondent account. In fig. 2 shows a diagram of the organization of accounting in the journal-order form.
Figure 2. Scheme of the organization of accounting for the journal-order form
Journal for accounting transactions of settlements with accountable persons
The journal for accounting of transactions with accountable persons is one of the accounting registers in the journal-order accounting system. The number of this journal in the account can be 3, 7 or 6. It depends on whether:
- Does the enterprise concern:
- to budgetary (magazine No. 3 for budgetary organizations),
- non-budget (magazine number 3, 6 or 7);
- what accounting system is used:
- simplified (magazine No. 3 for the SMP on a simplified accounting system - letter of the USSR Ministry of Finance dated 06.06.1960 No. 176, hereinafter Letter No. 176),
- complete (magazine No. 7);
- what field of activity it belongs to (for example, for pharmacy enterprises, magazine No. 6 is used - order of the Ministry of Health of the USSR of 03/31/1987 No. 468).
For commercial structures using the full form of accounting, a list of registers has been established, in which the journal of settlements with accountable persons is listed at number 7 (Appendix # 2 to the letter of the Ministry of Finance dated 07.24.1992 # 59, hereinafter - letter # 59). This form of the journal No. 7 is recommended for use in construction, for industrial enterprises, in science, in supply and sales organizations.
For enterprises classified as SMEs, the list of registers that they can use under the simplified accounting system is established by Letter No. 176. The same document establishes the number of the journal, which reflects transactions on settlements with accountable persons.
The list of journals for budgetary organizations is established by order of the Ministry of Finance dated March 30, 2015 No. 52n (hereinafter referred to as order No. 52n) and by order of the RF Treasury dated February 8, 2005 No. 165 (hereinafter referred to as order No. 165). The journal for settlements with accountable persons in these documents is indicated at number 3.
Magazine No. 3 for SMP
In Appendix No. 2 of Letter No. 176 it is established that the journal No. 3 reflects operations on the credit of accounts: 60, 71, 76 (61, 67, 73, 76) and 77 (77, 79). The accumulation of information transferred to the journal is carried out in the corresponding statements.
Information about settlements with accountable persons is initially accumulated in statement No. 2. This is an annual statement. Analytical accounting of settlements with by different debtors and creditors (including accountants), with the exception of settlements on account 60 (for this account, a separate statement No. 1 is created).
REFERENCE: if an enterprise belongs to the SMP, then it may not use the journal-order form of accounting. In this case, it is necessary to be guided by the provisions of Order No. 64n and Protocol IPB RF No. 4/13.
The primary documents for registration of entries in the statement number 2 and subsequent transfer to the journal number 3 for settlements with accountable persons are:
- An expense cash order or payment order (issuance or transfer of money to the account), drawn up on the basis of an application by the accountable person. The statement must be agreed and approved by management.
- Advance report.
- Primary documents confirming the fact of target consumption Money an accountant.
- Receipt order - in case of return of part of the advance (or its full amount) by the accountable person.
- Expense order - if it is necessary to pay an additional payment to the accountant, if the amount of the target expense turned out to be higher than the advance.
In accordance with intended purpose the use of the issued funds in the journal No. 3, the credit of the 71st account can correspond with the debit of accounts: 08, 10, 20 (23, 25, 26), 70, etc.
Such important aspect calculations, as the accountable person has a debt on the accountable amounts, can be seen only in statement No. 2, which displays the balance of settlements for each advance issued and for each accountant.
Journal No. 3 for accounting of settlements with accountants in budgetary organizations
In Appendix No. 3 to order No. 52n and to order No. 165 it is established that No. 3 corresponds to the journal of transactions of settlements with accountable persons. Despite the coincidence of the basic rules for working with accountable amounts in commercial and budgetary enterprises, there are still some differences.
If this aspect of accounting is of particular interest to you, we recommend that you refer to the article .
The journal of transactions in budgetary organizations performs the same function as in common system accounting - here the turnovers on the account of settlements with accountable persons are accumulated in correspondence with the debit of the accounts, where the amount of the advance payment is written off.
The credit account, which reflects settlements with accountants in public sector organizations, is 1,208,00,000. The KOSGU codes established a classification of expenses, on the basis of which the 22nd and 23rd digits in the account number are formed.
So, for example, the amounts issued to the account for the payment of transport costs are reflected on account 1 208 22 000 (according to KOSGU code 222). The issuance of money to pay for the purchase of goods and materials is reflected on account 1 208 34 000 (code KOSGU 340). Order of the Ministry of Finance of Russia dated 01.07.2013 No. 65n (hereinafter referred to as order No. 65n) is the main document used to determine the code of expenses or income in budgetary organizations.
Why keep a journal number 3
If for budgetary organizations such a question does not arise (keeping a journal No. 3 is prescribed regulatory documents and is obligatory), then the enterprises of a commercial structure may ask such a question.
How strictly is the use of this or that accounting register in the commercial sphere standardized? The company independently chooses not only the form of accounting. When choosing the form of accounting, the company independently determines which registers it will form. This choice is made on the basis of the principle of expediency. At the same time, it is necessary to ensure the reliability, timeliness and accuracy of the accounting information generated in the accounting registers.
If the enterprise actively uses the 71st account, then a separate journal can be used to reflect settlements with accountable persons. If there is no issue of money for accountability or there are few such transactions, and at the same time the company has the right to keep simplified accounting, then it is possible not to use a special register. The numbering of journals may also differ from the recommended one.
These decisions should be reflected in accounting policies enterprises. Recall that the organization has the right to develop the forms of accounting documents independently (information of the Ministry of Finance of the Russian Federation dated 04.12.2012 No. PZ-10/2012). In this case, the order journal must contain all required details for accounting registers, established by Part 4 of Art. 10 of the Law "On Accounting" dated 06.12.2011 No. 402-FZ.
Outcomes
Journals are part of the accounting system when it is maintained in a journal-order form. Settlement transactions with accountable persons are among the most controlled by the auditing authorities. Therefore, they require particularly careful design.
To reflect transactions on settlements with accountants, state employees use the journal of transactions No. 3. The principle of accounting remains similar to the principle of forming order journals when accounting in organizations that are not related to the budget. The amounts of the credit of the account of settlements with accountable persons correspond to the debit of the accounts where the amounts are debited.
Magazine No. 3 is also used by small businesses. But in this case, this journal is complex, and in some sources it is called "Calculations". Enterprises belonging to the NSR and having chosen the journal-order accounting system can use journal No. 3 to reflect settlements not only for account No. 71, but also for accounts 60, 61, 67, 76, 73, 76, 77, 79.
Documents that reflect the financial and economic activities of the institution can form accounting entries... To simplify the work and automate this process, in the program 1C: Accounting of a state institution 8 edition 2.0, there is a mechanism for accounting operations (a set of all transactions that form one document). This mechanism allows you to reduce the time spent. And since most of the operations are massive and the same in terms of transactions, there is a whole directory typical operations... We will talk about them in the article.
You can find a reference book:
It is a collection of typical operations, each of which includes settings for the formation of certain transactions. Note that they are in mandatory belong to any document:
When forming and filling out this or that document in the 1C: BGU 8th edition 2.0 program, pay attention to the “Accounting operation” tab. This tab is just responsible for selecting the operation and other additional details. For example, consider the formation of the document "Application for cash expense":
Let's fill in the document with the necessary data:
And go to the "Accounting operation" tab:
This tab contains a selection line accounting transaction from the reference book of typical operations:
Moreover, only those operations that belong to the current document are opened. Those operations that are marked with a yellow dot in the list are predefined data (that is, they were created by 1C in accordance with the instructions for government agencies, are supplied with the program and are periodically updated as necessary):
After selecting an operation, the form is modified, and additional details of the operation become available for filling:
There is also an operation in our example list that is not marked with a yellow dot. Such operations are created by the user if any adjustments are needed in the formation of accounting entries:
Let's consider the creation of a typical operation for the document "Application for cash expense". It is most convenient to do this on the basis of the existing operation, but with the introduction of adjustments at our request.
I recommend copying typical operations, and not changing existing ones, since typical operations, like the entire configuration, are periodically updated, and in the event that an operation stops working or starts working incorrectly, you can compare it with the current operation from 1C developers and see what changes have occurred.
Let's go back to the reference book of typical operations. In the list of documents we will find the one we are interested in:
After selecting the operation, you need to copy this line to change. Let's use a special button:
After clicking on the button, a confirmation dialog box appears:
After confirmation, a window for editing a new typical operation opens:
The first thing to do is to change the name, which is an important point, since in the list of typical operations you will need to distinguish them by name:
Let's consider the main details of this form in sequence.
1. Document - this attribute indicates the identity of the document. It is undesirable to edit this attribute. If you need to create a typical operation for another document, then it is better to copy an operation from the supplier that belongs to that particular document. This is due to the fact that the operation settings are often tied to the individual details of the document, and when the document is changed, a typical operation will simply not work.
2. Condition of use - in this variable you can specify the condition according to which this typical operation will be triggered. An additional window opens for configuration:
Now let's look at the tabs of the form.
Formulas tab
This tab is divided into 2 parts:
- in the left part, in the form of a tree, all the fields of the document available for formulas are listed (here you can select the fields; if they are of a reference type, then the available fields are also expanded into a new branch of the tree);
- the right side describes the formulas for filling in the details of the accounting operation.
The right-hand side also contains the "Establish a lock at the beginning of calculations" attribute. It is usually set in operations that involve calculating residuals. When you select the checkbox for the calculation period, the infobase will block the balances required for the calculation (for example, if the balance of fixed assets is calculated, then it will not be possible to transfer, write off, and other operations to change the balances). The calculation usually takes a fraction of a second, so even in multi-user mode, this has very little effect on work.
Two standard details - "Organization" and "Date", by default, are taken from the document.
The next attribute of this tab is "Condition". It is intended for assigning a condition according to which the operation will be formed (in case of a positive result of the condition). When creating a condition, it is possible to use functions and procedures that are described in the configurator by 1C developers.
Below is the following attribute - "Message text on error". In this field, you can write an error message that will be displayed to the user if the condition for the formation of the transaction is negative.
Additional details tab
This tab contains the details of the operation that are absent in the document, but necessary for the accounting entry.
Here, for clarity, the details can be grouped by folders. For each requisite, a mandatory sign is set (if you try to post a document without a filled-in requisite, for which the mandatory sign is set, the program will generate an error and posting will not be carried out). Also on this tab, the name for the formula is indicated (note that the name is formed in accordance with the naming rules in the built-in 1C language: no spaces, each next word in the name - with a capital letter) and the type of attribute (what values this attribute can take , for example, the element of the reference book "Classification characteristics of accounts").
This tab has a button "Preview" - a handy tool to see how the form with the operation and additional details in the document will look like:
Additional details on the form will be grouped exactly as they were grouped by us in folders:
The form also contains the requisite for setting access rights to this operation (to restrict access, for example, to specialists with the "User" role):
After considering title form operations, let's move on to the postings of a typical operation:
The form is a list of transactions that are generated as a result of a typical operation:
Props "Off" - sign of posting activity. If we indicate positive value in this column, the program will never (under any circumstances) generate this posting:
Props "Conv." - sign of the presence of a condition. If there is no check box in this variable, the transaction will always be generated, regardless of the conditions. If available, only if the condition is checked positively (the posting will be generated if the condition is met):
Each of the transactions can be considered separately:
In general, the form consists of two parts: on the left side - sources and details of the document for formulas; on the right are the formulas themselves.
Let's start our examination with an important attribute - "Data source":
In this field, you must specify where the program will take data from - directly from the tabular section of the document (in our example, this is "Payment decryption" or "Details of the foundation document") or from additional sources data (in our example, this is the "Table of settlements with debt repayment" or "Payment to the USN supplier"). I would like to emphasize that you can select only one data source: for example, with the selected data source "Payment decryption", the details of additional sources are not available:
Also on the left side, among the formula operands, are listed "Aggregate functions" and "Common module functions" - these are various options for calculating values that can be used if necessary. They are represented by a rather large list from 1C developers, having studied this list, you can create rather complex calculated transactions.
The next operand in the list are macros - #ValueFilled and #ValueFilled / Abort. Very useful macros, with the help of which one or another field is checked for completeness (for example, you can build a condition for specifying a subconto in a posting only if it is filled in):
As you already understood, on the right side, the formulas for each component of the posting are described directly. The transaction is divided into general details and details of debit and credit. By simply dragging from the left to the right, the operands from the data source of interest to us are transferred to the formulas.
And finally, I would like to note that the standard construction is also used in the formulas:
It is a condition that is indicated after the service word "WHEN". Further, scenarios are described: if the result of the condition triggering is positive, the construction after the service word "THEN" is used, otherwise - the construction after the word "ELSE".
At this point, the consideration of creating and changing standard operations can be considered completed. Finally, I would like to say that changing standard operations to suit your requirements greatly facilitates the difficult task of accounting and, having mastered this mechanism, you can simplify many of the accountant's tasks!