The budget transaction log 3 sample fill. What is a business journal and how to fill it in correctly? Change in cash liabilities
Documents that reflect the financial and economic activities of the institution may form accounting posting. 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 (the totality of all transactions that form one document). This mechanism allows you to reduce time costs. And since most operations are massive and the same in terms of transactions, there is a whole guide typical operations. We will talk about them in the article.
You can find the directory:
It is a collection of typical operations, each of which includes settings for the formation of certain transactions. Please note that they necessarily belong to any document:
Forming and filling out this or that document in the program 1C: BSU 8 edition 2.0, pay attention to the “Accounting operation” tab. This tab is just responsible for choosing the operation and other additional details. For example, consider the formation of the document "Application for cash flow":
Fill out the document with the necessary data:
And go to the tab “Accounting operation”:
This tab contains a line for selecting an accounting operation from the standard operations directory:
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 agenciesare supplied with the program and are periodically updated when necessary):
After selecting the operation, the form is modified, and additional details of the operation become available for filling:
Our example list also has an operation that is not marked with a yellow dot. Such operations are created by the user if you need any adjustments in the formation of accounting entries:
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 an existing operation, but with the introduction of adjustments at our request.
I recommend copying typical operations, rather than changing existing ones, since standard operations, like the whole configuration, are periodically updated, and in case the operation stops working or starts to work incorrectly, you can compare with the current operation from 1C developers and see what changes have occurred.
Let's go back to the standard operations directory. In the list of documents we find we are interested in:
After selecting the operation, you need to copy this line to change. We use a special button:
After clicking on the button, a confirmation dialog box appears:
After confirmation, the window for editing a new standard operation opens:
The first thing to do is change the name. This is an important point, since in the list of typical operations they will need to be distinguished by name:
Let us consider successively the main details of this form.
1. Document - this attribute indicates membership in the document. Editing this attribute is undesirable. If you need to create a typical operation for another document, then it is better to copy the operation from the supplier belonging to that document. This is due to the fact that the settings of the operation are often tied to the individual details of the document, and when a document is changed, a typical operation simply will not work.
2. Terms of use - in this attribute you can specify the condition by which this typical operation will be triggered. To configure, an additional window opens:
Now consider the tabs on the form.
Formulas Tab
This tab is divided into 2 parts:
- on the left side in the form of a tree, all document fields available for formulas are listed (here you can select fields; if they are of a reference type, then the available fields are also opened in a new branch of the tree);
- the right side describes the formulas for filling in the details of the accounting transaction.
On the right side there is also the props “Set the lock at the beginning of calculations”. It is usually set in those operations that involve the calculation of residuals. When the check box is selected for the calculation period, the information base will block the balances necessary for the calculation (for example, if the balances are calculated by fixed assets, then it will not be possible to transfer, write off and other operations to change the balances). The calculation usually takes a split second, so this affects the work even in multi-user mode very slightly.
Two standard details - “Organization” and “Date”, by default, are taken from the document.
The next attribute of this bookmark is “Condition”. Designed to assign the conditions under which the operation will be formed (in case of a positive result of the condition). When creating a condition, you can use the functions and procedures that are described in the configurator by 1C developers.
Below is the next attribute - "The text of the message 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 posting is negative.
Additional Details Tab
This tab contains the details of the operation that are not in the document, but necessary for the accounting posting.
Here, for clarity, the details can be grouped into folders. For each requisite, a mandatory sign is set (if you try to post a document without a completed requisite that has a mandatory sign set, the program will generate an error and will not be executed). Also on this tab the name for the formula is indicated (note that the name is formed in accordance with the rules of names in the built-in 1C language: without spaces, each next word in the name with a capital letter) and the type of props (what values \u200b\u200bthis props can take , for example, the reference element "Classification characteristics of accounts").
On this tab there is a button “Preview” - a convenient tool to see how the form will look like with the operation and additional details in the document:
Additional details on the form will be grouped exactly as we were grouped in folders:
There is also a requisite on the form for setting access rights to this operation (to restrict access, for example, to specialists with the User role):
After review title form operations, we proceed 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" - A sign of posting activity. If we indicate positive value in this column, the program will never (under any circumstances) form this posting:
Props "Services." - a sign of the condition. If there is no flag in this attribute, the posting will always be generated, regardless of the conditions. If available, only with a positive outcome of the condition check (the posting will be generated if the condition is met):
Each of the postings can be considered separately:
In general, the form consists of two parts: on the left side - the sources and details of the document for the formulas; on the right are the formulas themselves.
We will begin our consideration with an important requisite - “Data Source”:
In this field it is necessary to indicate where the program will take data from directly from the tabular part of the document (in our example, it is “Transcript of payment” or “Details of the basis document”) or from additional data sources (in our example it is “Settlement settlement table debt ”or“ Payment to the supplier of STS ”). I emphasize that only one data source can be selected: for example, if the payment decryption data source is selected, the details of additional sources are not available:
Also on the left side among the operands of the formulas are listed “Aggregate Functions” and “Functions of the General Module” - these are various options for calculating values \u200b\u200bthat can be used if necessary. They are represented by a rather large list from 1C developers, having studied this list, you can create fairly complex calculated transactions.
The next operand in the list are macros - #ValueFilled and #ValueFilled / Abort. Very useful macros with which to check the completeness of a field (for example, you can build a condition for specifying a subconto in the wiring only if it is filled):
As you already understood, the formulas for each component of the wiring are directly described on the right side. Posting is divided into general details and debit and credit details. By simply dragging from the left side 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 formulas also use the standard design:
It is a condition that is indicated after the service word “WHEN.” Next, the development of events is described: if the result of the condition is positive, the structure after the service word “THEN” is used, otherwise, the structure after the word “ELSE”.
At this point, consideration of the creation and modification of standard operations can be considered completed. In conclusion, I would like to say that changing standard operations to your requirements greatly facilitates the difficult task of keeping records and, having mastered this mechanism, you can simplify many of the tasks of an accountant!
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 settlement, elimination of data leakage and their distortion.
Applicable forms and accounting systems
The totality of documents, registers, accounting reports, the sequence and procedure for filling them out, appearance are decisive for the form of accounting. It is customary to distinguish several of their types:
- Memorial and order accounting system.
- Journal and order accounting system.
- Simplified system.
The most widespread system of maintaining an accounting enterprise is considered to be the journal-order form. AT modern conditions process automation created many options softwarewhich are focused on obtaining the maximum result. When using accounting programs, there are no clear boundaries between the forms and accounting systems, since generating a report of any kind takes a minimum amount of time and effort.
General characteristics of the journal-order accounting system
The basis of this system is the principle of systematization and accumulation of data reflected in primary documents. Recording information in registers occurs simultaneously taking into account the chronological sequence. The main documents of the system are: journal-warrant, accumulative (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 are transferred to the appropriate order journal and statement. To account for fixed production and non-production assets, intangible assets inventory cards of each object, the accounting of production costs occurs with the help of calculation sheets. Various kinds of calculation tables and decipherments are kept, as necessary, separately for each type of assets, calculations.
Register filling procedure
Filling of order books takes place on the basis of the credit of the transaction, that is, the data reflected in the primary documents are summed up on the credit of a particular 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 used in one document. Each order journal is a checklist, built on a chess principle, formed on the credit of one or several similar (similar in content) accounts.
The total value is placed at the intersection of the row and column of the register. For example, you can take order journal 2, which is intended to reflect information on the credit of account No. 51 “Settlement account”, in the debit of accounts 50, 55, 52, 57, 58, 18, 60, 62, 68, 66, 76, 71, 70, 73, 75, etc.
Magazine-warrant №2
Record number | Total Loan |
|||||||||
2,0 | ||||||||||
57,0 | ||||||||||
15,0 | ||||||||||
35,0 | ||||||||||
13,0 | ||||||||||
The following operations are reflected here:
![](https://i2.wp.com/fb.ru/misc/i/gallery/20708/475760.jpg)
Each business transaction is confirmed on the basis of which a journal order is filled. When withdrawing cash to the cash desk of the enterprise, a cash register order is used (account 50), for transferring monetary assets from the company's current account to various counterparties or budgets of various levels - payment order.
Statement
The order journal is filled out from the primary documents, but some accounts have a fairly large amount of analytical information, which is processed in the supporting sheet, and its total daily amount is referred to the corresponding register box. For example, when settling with suppliers and contractors for one day, several dozens of transfers can be made to pay off (reduce) the amount owed or pay advance payments. For conducting analytics, an auxiliary statement is compiled for 57.05 units of funds were transferred from the current account of the enterprise to the specified account on 12.05.2010, which are sent to various counterparties under the relevant contracts or delivery documents. To decrypt this amount, a special document can be prepared.
Decoding account 60
The result of this statement is reflected in order journal No. 2, documents confirming the transaction (payment orders with a bank note) are attached to the analytical transcript.
Register numbers
Numbering is subject to each journal order. The form is a large-format sheet, which displays many columns for recording account numbers corresponding to the credit of the selected account (or group). Records of operations are kept daily or as primary accounting documents, auxiliary statements. An order journal is opened on a specific synthetic account (a group of similar accounts) on a monthly basis, each with a fixed number.
- Form No. Ж-1 is maintained for a credit of 50 accounts.
- Form No. Ж-2 is maintained for 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 of 60 accounts.
- Form No. Ж-7 - loan
- 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 - credit of account 14.
- Form No. Ж-15 - credit of accounts 83, 81, 80.
- Form No. Ж-16 credit of accounts 11, 07, 08.
Register closure
Magazines-orders for the accounts are filled out during the month; at the close of each register, the loan turnover in the debit of the specified accounts is summarized. Synthetic accounting data is checked for compliance with the values \u200b\u200bof the auxiliary statement, where analytical transcripts are reflected. The obtained values \u200b\u200bafter verification are transferred to the General Ledger. It opens for each calendar year, contains balances at the beginning of the period, is monthly filled with turnover on accounts and serves to draw up an interim balance (quarterly, monthly, semi-annual).
When closing the year (reporting period) on the basis of the data entered in the General Ledger, is formed balance sheet. For this, the turnovers of all order journals for the period are summarized, 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 bulkiness of journals and registers, so the automation of accounting is the best option for its application.
The data of the primary accounting documents verified and accepted for accounting are systematized in chronological order with reflection in the relevant transaction logs. However, the procedure for the formation of these registers is described in Order No. 173n very schematically. The article generalizes typical questions regarding the compilation of a journal of operations on the disposal and transfer of non-financial assets (hereinafter referred to as Journal No. 7).
How to distribute primary between magazines
According to paragraph 11 of Instruction No. 157n, at the end of each reporting period (month, quarter, year), primary (consolidated) accounting documents, formed on paper, related to the respective transaction logs, are chronologically selected and stitched.
On the cover are indicated:
- name of the subject of accounting;
- name and serial number of the folder (case);
- the period (date) for which the accounting register (transaction log) is formed, indicating the year and month (day);
- name of the accounting register (operations journal) with an indication of its number (if any), the number of sheets in the folder (case).
Currently, accounting is conducted everywhere with the use of software, and the formation of magazines is carried out in an automated mode. Although accountants, it happens, have questions about compiling Journal No. 7 (for example, in order to verify the correctness of the algorithm laid down in the program), they are not widespread.
The main problem is related to determining whether the primary document belongs to a specific transaction log.
As follows from the name of Journal No. 7, it is used to accumulate information about objects of non-financial assets that drop out of the balance sheet or are moved internally between institutions responsible persons.
Obviously, the primary documents that relate to this journal are acts on the write-off of objects, statements of extradition material assets for the needs of the institution, invoices for the internal movement of fixed assets, etc.
However, the purpose of Journal No. 7 is not limited to collecting data on the disposal and transfer of non-financial assets.
It also reflects individual transactions for the recognition of non-financial assets and depreciation.
So, with regard to fixed assets, in paragraph 55 of Instruction No. 157n it is said that accounting for operations on receipt of objects is carried out:
- in the journal of operations on the disposal and transfer of non-financial assets - in terms of operations of acceptance for accounting of fixed assets according to the formed initial cost or operations to increase the initial (book) value of fixed assets by the amount of actual costs of their completion, reconstruction, modernization, retrofitting;
- journal for other operations - for other operations of receipt of fixed assets.
With regard to inventories in paragraph 120 of Instruction No. 157n it is said that accounting for operations on their receipt is carried out:
- in the journal of operations on the disposal and transfer of non-financial assets - in terms of operations for the acceptance of materials and goods for accounting at the actual value generated (in the amount of actual investments); operations to increase the actual (book) value of materials (equipment recorded in the composition of materials, etc.) by the amount of actual costs of their additional equipment, modernization;
- a settlement operations journal with suppliers and contractors or a settlement operations journal with accountable persons - in terms of operations of receipt of inventories at the actual cost of their acquisition (manufacture);
- journal for other operations - for other operations of receipt of inventory items.
From the above paragraphs of Instruction No. 157n it follows that in Journal No. 7 only records are recorded for debit of accounts 101 00 “Fixed assets”, 105 00 “Material reserves” in correspondence with the credit of account 106 00 “Investments in non-financial assets” on the account formed on this account cost.
When deciding on which magazine to file one or another primary document, it is necessary to proceed primarily from the contents of the operation, and not from the type of this document.
For example, accountants often ask which magazine to file the waybill that is used to issue the sale (vacation) of material assets. We will analyze this situation.
It should be noted!
The relevant question is whether it is worth filing agreements (contracts) to Journal No. 7 (or to any other journal). Some institutions apply this procedure. In our opinion, this is not necessary. Firstly, an agreement (contract) is not a primary document. Secondly, it can be of a long-term nature, and its validity period may exceed the period for which Journal No. 7 is formed. In addition, from time to time there is a need to submit an agreement to third parties (for example, to the Federal Treasury).
Acceptance of fixed assets for accounting is carried out on the basis of the act of acceptance and transfer, and not the invoice of the supplier.
Consequently, the corresponding act is filed to Journal No. 7. As for materials, both stocking of stocks and accounting of settlements with suppliers are made on the basis of the supplier’s shipping document (invoice).
However, as mentioned above, only operations on the debit of account 105 00 in correspondence with the credit of account 106 00 are included in Journal No. 7.
According to paragraphs 120, 257 of Instruction No. 157n, information on the acquisition of materials is recorded in the journal of transactions with suppliers and contractors.
Therefore, the waybill needs to be hemmed to this magazine.
You can insure yourself against possible difficulties in distributing primary documents between journals by providing for accounting policies the possibility of filing the original and a copy of the document at the same time in several magazines. In such a situation, it is advisable to indicate the name and serial number of the folder in which the original is stored on the copy.
Magazines - separately, documents - separately?
Some accountants do not file primary documents for journals at all. “What is the point of forming multi-volume folios that are inconvenient to use?” They reason.
Of course, in this case there is a violation of the requirements of Clause 11 of Instruction No. 157n. However, the question of punishment for him remains open.
Article 15.11 of the Code of Administrative Offenses imposes a fine on an official in the amount of 2,000 to 3,000 rubles. for gross violation of accounting and presentation rules accounting statements, as well as the order and terms of storage of accounting documents.
Moreover, a gross violation of the rules of accounting and the presentation of financial statements means:
- underestimation of accrued taxes and fees by at least 10% due to distortion of accounting data;
- distortion of any article (line) of the form of financial statements by at least 10%.
The law does not say what to consider a gross violation of the order and terms of storage of accounting documents. If the accountant of the institution does not file the primary documents for the magazines, the storage period may not be violated. Therefore, the issue of the legality of holding accountable for such an act is controversial.
In our opinion, the fact of absence court decisions on this topic (at least at the level of federal districts) already indicates that prosecution under this article of the Code of Administrative Offenses of the Russian Federation is extremely rare.
That is why some experts prefer to store documents strictly according to the nomenclature and by the shelf life, without filing them to the transaction logs. Indeed, otherwise, in preparation for delivery to the archive, everything will have to be expanded.
How to reflect depreciation
Accountants often ask whether it is possible to write in Journal No. 7 total amounts turnover of accounts, and not depreciation on each fixed asset.
If you reflect the depreciation accrual for each object, the journal becomes inconvenient for use - 90% of the records are depreciation lines, among which information about movements and disposals is lost.
In paragraph 91 of Instruction No. 157n it is only stated that depreciation on non-financial assets is reflected in the journal of operations for the disposal and transfer of non-financial assets.
About how this should be done, is silent. Therefore, in our opinion, the institution can fix the appropriate order in its accounting policy.
How to reflect internal displacement
As you know, in the transaction logs, among other data, the correspondence of accounts is indicated. Reflection in accounting for the internal movement of non-financial assets between financially responsible persons in the institution has some features:
- internal movement of fixed assets (paragraph 9 of Instruction No. 174n, paragraph 9 of Instruction No. 183n) Debit 0 101 00 310 (0 101 00 000) Credit 0 101 00 310 (0 101 00 000);
- internal movement of intangible assets (paragraph 16 of Instructions No. 174n, paragraph 16 of Instructions No. 183n) Debit 0 102 00 320 (0 102 00 000) Credit 0 102 00 320 (0 102 00 000);
- internal movement of inventories (paragraph 35 of Instruction No. 174n, paragraph 35 of Instruction No. 183n) Debit 0 105 00 340 (0 105 00 000) Credit 0 105 00 340 (0 105 00 000).
Thus, the same account is indicated for debit and credit. In practice, two approaches are used:
- internal movement of assets in Journal No. 7 is not reflected;
- internal movement is reflected in Journal No. 7, despite the mentioned features of the formation of accounting records.
In our opinion, the second point of view seems reasonable. And that's why. In accordance with Part 2 of Art. 10 Federal law dated 06.12.2011 No. 402-ФЗ “On Accounting”, omissions or seizures are not allowed when registering accounting objects in registers.
Magazine No. 7 is designed to record the operations on the disposal and transfer of non-financial assets. This means that the operation of internal displacement must be fixed in it.
For the account number, columns 9, 10 of the Transaction Log are provided (f. 0504071). There are no exceptions for cases where the account number matches. A sample journal filling in the situation under consideration is given at the end of the article.
How to indicate balances
In the standard form of the Journal of Operations (f. 0504071), columns are provided not only for account turnovers, but also for balances at the beginning and end of the period.
According to Order No. 173n, data on balances may not be filled out in the settlement transaction logs with accountable persons, with suppliers and contractors, with income debtors if analytical accounting is kept in the Card for accounting of funds and settlements (f. 0504051).
No exceptions were made for Journal No. 7. Therefore, the account balances at the beginning and at the end of the period are put down in this register in any case. Since Order No. 173n does not contain any instructions for filling out these indicators, in our opinion, the following procedure is most convenient.
1. For each account of the synthetic account (for the analytical group of accounting) single line at the beginning and at the end of the Journal of operations (f. 0504071).
2. When filling out lines with residuals, columns 1–6 are not filled.
3. Columns 7 or 8, 12 or 13 shall indicate the amounts of balances.
4. Column 9 or 10 shall indicate the account number, depending on whether the balance is debit or credit.
What to do with electronic documents
In the Instruction No. 157n this issue is not settled. Some clarifications are given in the letter of the Ministry of Finance of Russia dated 09.30.2013 No. 02-06-10 / 40454.
Since the legislation does not provide for the obligation to select and file documents formed in in electronic format, according to primary (consolidated) electronic documents accepted for accounting and relating to the corresponding accounting register (operations journal), a register of electronic documents is formed (a register containing a list (register) of electronic documents). This registry is filed in a separate folder (case).
The frequency of the formation of these registers on paper is established by the institution itself in accordance with the frequency of the formation of accounting registers - transaction logs.
For example, in accounting policies, this issue can be resolved as follows.
Journal of settlements with accountable persons 3 - this is the name of the accounting register form used in public sector organizations and in extrabudgetary funds. However, the same number (No. 3) is also set for the journal, which takes into account calculations with accountants in small businesses (SMP). We understand.
A bit of theory: accounting forms
Magazines - one of the types of accounting registers. The journal-order accounting system is one of the types of organization of accounting work of accounting. Recall that there are three types of organization of accounting work, three forms of accounting:
- A simple form of accounting, applied by the NSR.
- Journal and order form of accounting.
- Memorial and order accounting system.
Simple form of accounting it is intended for small enterprises, the number of operations of which does not exceed, as a rule, 30 per month and does not incur large material costs (paragraph 22 of article 4.1 of the order of the Ministry of Finance of December 21, 1998 No. 64n, further - order No. 64n). In this case, the main form of accounting is the book of operations economic activity. In addition, the following registers are kept:
- calculation book for salary and for personal income tax;
- payroll statement (according to form No. B-8);
- a book in the form of No. K-1 for accounting for transactions with property.
Recall that in addition to the simple form of accounting, according to paragraph 8 of Art. 3.1 Recommendations for the SMP "Institute of Professional Accountants and Auditors of Russia" dated 04.25.2013 No. 4/13 (hereinafter referred to as IPB RF Protocol No. 4/13), small enterprises have the right to use such types of accounting work organization as:
- full form of accounting
- abbreviated form of accounting.
For more information on how to organize accounting for simplists, we recommend that you read the article.
Memorial order form of accounting schematically presented in Fig. 1. As you can see, the basis of this form of accounting are statements and cards of analytical accounting, the main book, which summarizes the data of synthetic accounting, transaction logs. This form of accounting is easier to understand, but more difficult to generate summary data - the formation of memorial orders for each operation (manually) takes a lot of time. This form of accounting was widely used at enterprises of the Soviet Union. Today, many software platforms for accounting are built on the basis of a memorial and order accounting system.
Figure 1. Organization of memorial-order forms of accounting
Journal and order form of accounting - this is a chronological registration of business transactions in order books. They are formed for each month based on data from primary documents or accumulative statements. Under the journal-order accounting system, the registration of an operation is performed on the credit of the account with the simultaneous display of the debit of the correspondent account. In fig. 2 is a diagram of the organization of accounting in the journal-order form.
Figure 2. The scheme of organization of accounting in the journal-order form
Journal of accounting transactions with accountable persons
The journal for accounting 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:
- does the company include:
- to budget (magazine No. 3 for budget organizations),
- not budgetary (magazine No. 3, 6 or 7);
- what accounting system is used:
- simplified (journal No. 3 for SMP on a simplified accounting system - letter of the USSR Ministry of Finance dated 06.06.1960 No. 176, further Letter No. 176),
- full (magazine number 7);
- what field of activity it belongs to (for example, magazine No. 6 is used for pharmacy enterprises - order of the USSR Ministry of Health of March 31, 1987 No. 468).
For commercial entities that use the full form of accounting, a list of registers has been established in which the journal of settlements with accountable persons appears under number 7 (Appendix No. 2 to the letter of the Ministry of Finance dated July 24, 1992 No. 59, hereinafter - letter No. 59). This form of journal No. 7 is recommended for use in construction, industrial enterprises, in science, in supply and marketing organizations.
For enterprises classified as SMEs, the list of registers that they can use with a simplified accounting system is established by Letter No. 176. The same document sets the journal number, which reflects settlements with accountable persons.
The list of magazines for budget 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 08, 2005 No. 165 (hereinafter referred to as order No. 165). The journal for settlements with accountable persons is indicated in these documents under number 3.
Magazine No. 3 for SMP
In Appendix No. 2 of Letter No. 176 it is established that journal No. 3 reflects credit operations of accounts: 60, 71, 76 (61, 67, 73, 76) and 77 (77, 79). The accumulation of information transferred to the journal is made in the relevant statements.
Information on settlements with accountable persons is initially accumulated in statement No. 2. This is an annual statement. Here the analytical accounting of calculations with different debtors and creditors (including accountants), with the exception of settlements on account 60 (statement No. 1 is created separately for this account).
REFERENCE: if the enterprise belongs to the NSR, 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 making entries in statement No. 2 and subsequent transfer to journal No. 3 for settlements with accountable persons are:
- Account cash warrant or payment order (issuing or transferring money to the sub-report), drawn up on the basis of the statement of the accountable person. The statement must be agreed upon and approved by management.
- Expense report.
- Primary documents confirming the fact of the target expense money accountable.
- A receipt order - in case of return of a part of the advance (or its full amount) by an accountable person.
- Expense warrant - if necessary, additional payments to the accountable if the amount of the target expense was higher than the advance.
In accordance with the intended use of the issued funds in journal No. 3, the credit of the 71st account can be corresponded with the debit of accounts: 08, 10, 20 (23, 25, 26), 70, etc.
Such an important aspect of settlements, such as the presence of a debt by an accountable person on accountable amounts, can only be seen in statement No. 2, which displays the balance of settlements for each advance payment made and for each accountant.
Magazine No. 3 for accounting for settlements with accountants in budget organizations
In Appendix No. 3 to Order No. 52n and Order No. 165, it is established that No. 3 corresponds to the journal of settlements with accountable persons. Despite the coincidence of the basic rules of work 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 turn to the article .
The journal of operations in budgetary organizations performs the same function as in common system accounting - here the momentum is accumulated on the account of settlements with accountable persons in correspondence with the debit of accounts, where the amount of the advance payment issued is written off.
The credit account, which reflects settlements with accountants in public sector organizations, is 1 208 00 000. The KOSGU codes establish a classification of expenses, on the basis of which the 22nd and 23rd digits of numbers in the account number are generated.
So, for example, the amounts issued in the sub-report on the payment of transport costs are reflected in the 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 in the account 1 208 34 000 (KOSGU code 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 budget organizations.
Why keep a magazine number 3
If this is not a question for budgetary organizations (journaling No. 3 is prescribed by regulatory documents and is mandatory), then enterprises of a commercial structure may ask such a question.
How strictly is the application of a particular accounting register in the commercial sphere standardized? The company independently chooses not only the form of accounting. When choosing a form of accounting, an enterprise 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 accuracy, timeliness and accuracy of accounting information generated in accounting registers.
If the company actively uses the 71st account, then it is possible to use a separate journal to reflect settlements with accountable persons. If there is no issue of money in the report or there are few such operations, and at the same time the company has the right to conduct simplified accounting, then you can not use a special register. The numbering of the magazines may also differ from the recommended one.
These decisions should be reflected in the accounting policies of the enterprise. Recall that the forms of accounting documents of the organization are entitled to develop independently (information of the Ministry of Finance of the Russian Federation dated 04.12.2012 No. PZ-10/2012). At the same time, everything should be in the order journal obligatory details for accounting registers established by Part 4 of Art. 10 of the Law "On Accounting" dated 06.12.2011 No. 402-FZ.
Summary
Magazines are part of the accounting system when it is maintained in a journal-order form. Settlement operations with accountable persons are among the most controlled by the inspection bodies. Therefore, they require particularly careful design.
State employees use transaction log No. 3 to reflect transactions with accountants. The accounting principle remains similar to the principle of creating order journals when accounting in organizations that are not related to the budget. The loan amounts of the settlement account with accountable persons correspond with the debit of the accounts where the amounts are written off.
Magazine No. 3 is also used by small enterprises. But in this case, this journal is comprehensive, and in some sources it is called "Calculations". Enterprises belonging to the NSR and having chosen the journal-order system of accounting can use journal No. 3 to reflect calculations not only on account No. 71, but also on accounts 60, 61, 67, 76, 73, 76, 77, 79.