Operations Log 3 in a budget organization. What is a business journal and how to fill it in 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 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. IN 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 the formation of 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 journal-warrant 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 decryption are conducted, as necessary, separately for each type of asset, 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 appropriate 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 loan of one or more of these (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://i0.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. An auxiliary statement is compiled for conducting analytics. In the indicated example, on May 12, 2010, 57.0 units of funds were transferred from the current account of the enterprise, which are sent to various counterparties under the relevant agreements 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 that reflects 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 assigned a permanent 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 summed up. 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, therefore, automation of accounting is the best option for its application.
Reliable and up-to-date information on business operations is needed both in order to effectively manage the company, and for purposes tax accounting. The journal of business operations is one of the basic accounting documents. On its basis are prepared statements, certificates, summaries, which are necessary for the work of any financier or accountant.
The business journal is accounting document, which reflects all operations taking place in the enterprise.
Using the journal of business operations, management, together with the financial and accounting department, can monitor the current financial situation at the company, analyze changes, and also predict future production needs.
![](https://i2.wp.com/fbm.ru/wp-content/uploads/2016/05/78.png)
The drawing up procedure and sample fill with postings
Depending on the form in which the journal is kept (in paper or electronic), the technique of maintaining it changes.
If the magazine is paper, 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 a business transaction with its details (date, content, type).
- If necessary, you can specify the documents on the basis of which the posting was made.
- Following this, you need to reflect the amount of the transaction.
- After this, the debit and credit of the accounts used must be indicated (debit usually indicates obligations to the company and the amount of funds actually received, for a loan - obligations of the company to creditors and the amount of funds actually paid).
- And finally, you need to put a signature and decrypt it.
What is a log book of fire extinguishers and how to fill it out correctly, you can find out
This sequence remains the same for any business transaction.
![](https://i2.wp.com/fbm.ru/wp-content/uploads/2016/05/kg.gif)
If the journal is kept in electronic form, for example, in the “1C accounting” program, then to reflect the business transaction it will be necessary to do the following:
- Open the program with which accounting is carried out, click on the “Menu” tab, find the “Accounting” section, find the “Business Operations” 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, it is necessary to reflect the debit and credit of the accounts used. (In order to attach a banking operation to the transaction, you need to find required document, right-click on it and select "Approve", after that the document will be corresponded with the posting).
- And finally, you need to save the business operation.
What is the fire safety briefing registration journal and is it mandatory to keep it in the enterprise - read
Basically, the sequence of these actions does not change when reflecting any business operations.
Where can I download a free sample of business transaction logs?
An example of filling out a business journal you can download
Business Journal - sample fill with postings:
![](https://i2.wp.com/fbm.ru/wp-content/uploads/2016/05/929af659a3e4d528d96cad8094c5e866.jpg)
Thus, the business operations journal at the enterprise is maintained by the accountant and makes entries in it during every act of economic life.
Sample fill and step-by-step instruction on keeping a workbook journal
If the document is kept in paper form, then special attention should be paid to the accuracy of filling it out: 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 transactions: such statements are maintained automatically, and if there are errors in the amounts, you will have to check all the relevant documents.
In what order is the registration of business transactions and the generation of reports in the 1C Accounting system, you can find out in this video:
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 (clause 22 of article 4.1 of the order of the Ministry of Finance dated 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 04.24.2013 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. Scheme of organization of the memorial order form 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 on the basis of data from primary documents or accumulative statements. Under the journal-order accounting system, registration of an operation is performed on an account credit with a 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. 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 Ministry of Finance of the USSR 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 is established in which the journal of settlements with accountable persons is listed 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 transactions with settlements with accountable persons.
The list of magazines 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 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 for 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, surcharges 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 to 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 in 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 digit 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 (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 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 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 magazines may also differ from the recommended.
These decisions should be reflected in accounting policies enterprises. Recall that the forms of accounting documents of an 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 transactions with accountable persons are among the most controlled by the inspection bodies. Therefore, they require particularly careful design.
Public sector employees use transaction log No. 3 to reflect settlements 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 complex, 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.
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 version 2.0 there is a mechanism of accounting operations (the totality of all transactions that form one document). This mechanism allows 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 selection bar. accounting operations 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 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 entire 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 standard operation for another document, 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:
- the left side in the form of a tree lists all the document fields available for formulas (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 installed in those operations that involve the calculation of residuals. When you select the check box 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 move, 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 only 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 is capitalized) and the type of props (what values \u200b\u200bthis props can take , for example, the reference element “Classification characteristics of accounts”).
There is a button “Preview” on this tab - a convenient tool to see how the form with the operation and additional details in the document will look:
Additional details on the form will be grouped exactly as we were grouped in folders:
Also on the form there is a requisite 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 if the condition is checked successfully (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 attribute - “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 the “Settlement settlement table debt ”or“ Payment to the supplier of STS ”). I emphasize that only one data source can be selected: for example, when the payment decryption data source is selected, details of additional sources are not available:
Also on the left side among the operands of 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 sub-account 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.” The following describes the development of events: 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!