In the budget, the journal of operations is 3 sample filling. What is a business journal and how do I fill it out correctly? Change in the volume of monetary obligations
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 8 version 2.0 program, pay attention to the "Accounting operation" tab. This tab is just responsible for selecting an 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:
Our example list also contains an operation 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 to work 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 an 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. This 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 standard 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 simply will not work.
2. Condition of use - in this variable, you can specify the condition by which this standard 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 being calculated, 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 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 requisites 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:
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 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 document details 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 formulas also use the standard construction:
It is a condition that is indicated after the service word "WHEN". Further, the 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 the 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!
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 obtain a report on any asset or type of calculations, exclusion of data leakage and distortion.
Applicable forms and accounting systems
The totality 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 types of them:
- 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. To account for 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:
Each business transaction is confirmed on the basis of which the order journal is filled. When withdrawing cash to the cashier of the enterprise, the receipt is used cash order(count 50), for transfer monetary assets from the current account of the company to various counterparties or budgets of various levels - payment order.
Bulletin
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, a supplementary 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 interpretations. 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.
The data of the verified and accepted primary accounting documents are systematized in chronological order with reflection in the corresponding logs of operations. However, the procedure for the formation of these registers is described in Order No. 173n very schematically. The article summarizes typical questions regarding the compilation of a journal of transactions for the disposal and transfer of non-financial assets (hereinafter - Journal No. 7).
How to distribute primary between journals
According to clause 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 corresponding transaction logs, are chronologically selected and stitched.
The cover states:
- name of the subject of accounting;
- name and serial number of the folder (case);
- period (date) for which the accounting register (journal of operations) was formed, indicating the year and month (date);
- the name of the accounting register (journal of operations) with an indication of its number (if any), the number of sheets in the folder (case).
At present, accounting is carried out everywhere with the use of software, and the formation of journals is carried out in an automated mode. Although accountants sometimes have questions about the preparation of Journal No. 7 (for example, in order to check the correctness of the algorithm included in the program), they are not of a massive nature.
The main problem is associated with determining the belonging of the primary document to a specific journal of operations.
As follows from the name of the Journal No. 7, it is used to accumulate information about objects of non-financial assets that are retired from the balance sheet or moved within the institution between material responsible persons.
Obviously, the primary documents that relate to this magazine are acts on the write-off of objects, issuance sheets material values for the needs of the institution, invoices for the internal movement of fixed assets, etc.
However, the purpose of Journal # 7 is not limited to collecting data on disposals and transfers of non-financial assets.
It also reflects separate transactions for the recognition of non-financial assets and the accrual of depreciation.
So, in relation to fixed assets in clause 55 of Instruction No. 157n it is said that transactions on the receipt of objects are recorded:
- in the journal of operations for the disposal and transfer of non-financial assets - in terms of operations for accepting fixed assets for accounting based on the generated original cost or operations to increase the initial (balance sheet) value of fixed assets by the amount of actual costs for their completion, reconstruction, modernization, retrofitting;
- journal for other transactions - for other transactions of receipt of fixed assets.
With regard to material stocks, clause 120 of Instruction No. 157n says that transactions on their receipt are recorded:
- in the journal of operations for the disposal and movement of non-financial assets - in terms of operations for accepting materials and goods for accounting at the formed actual value (in the amount of actual investments); operations to increase the actual (book) cost of materials (equipment accounted for in the composition of materials, etc.) by the amount of actual costs for their additional equipment, modernization;
- the journal of transactions of settlements with suppliers and contractors or the journal of transactions of settlements with accountable persons - in terms of transactions of receipt of inventories at the actual cost of their acquisition (manufacture);
- journal for other transactions - for other transactions of receipt of items of material stocks.
From the above paragraphs of Instruction No. 157n it follows that Journal No. 7 reflects only entries on the debit of accounts 101 00 "Fixed assets", 105 00 "Inventories" 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 journal to file a particular primary document, one must proceed primarily from the content of the operation, and not the type of this document.
For example, accountants often ask which magazine to file a consignment note, which is used to formalize the sale (leave) of material values. Let's analyze this situation.
Consider!
The actual question is whether it is worth filing agreements (contracts) with Magazine No. 7 (or any other magazine). In some institutions, a similar procedure is applied. In our opinion, this is not necessary. First, the agreement (contract) is not a primary document. Secondly, it can be long-term, 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 present the agreement to third parties (for example, to the Federal Treasury).
Acceptance of an item of fixed assets for accounting is carried out on the basis of an act of acceptance and transfer, and not an invoice of the supplier.
Consequently, the corresponding act is filed to the Journal No. 7. As for materials, both the capitalization of stocks and the accounting of settlements with suppliers are made on the basis of the supplier's shipping document (invoice).
However, as mentioned above, only transactions 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 Instruction No. 157n information on the purchase of materials is recorded in the journal of transactions with suppliers and contractors.
Therefore, the invoice must be filed with this magazine.
You can insure against possible difficulties in the distribution of primary documents between journals by providing for accounting policy 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 multivolume tomes 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 of the Russian Federation establishes a fine for an official in the amount of 2,000 to 3,000 rubles. for gross violation of the rules of accounting and presentation accounting statements, as well as the order and terms of storage of accounting documents.
At the same time, a gross violation of the rules of accounting and presentation of financial statements means:
- understatement of the amounts of accrued taxes and fees by at least 10% due to distortion of accounting data;
- distortion of any article (line) of the accounting form by at least 10%.
The legislation does not say what is considered a gross violation of the order and terms of storage of accounting documents. If the accountant of the institution does not file primary documents to the journals, the retention periods may not be violated. Therefore, the question of the legality of bringing to justice for such an act is controversial.
In our opinion, the absence judgments on this topic (at least at the level of federal districts) already testifies to the fact that prosecution under this article of the Code of Administrative Offenses of the Russian Federation is extremely rare.
That is why some specialists prefer to store documents strictly according to the nomenclature and according to the shelf life, without filing them with the transaction logs. After all, otherwise, in preparation for the delivery to the archive, everything will have to be embroidered.
How to report depreciation
Accountants often have a question whether it is possible to write down in Journal No. 7 total sums turnover on accounts, rather than depreciation for each fixed asset.
If you reflect the accrual of depreciation for each object, the journal becomes inconvenient to use - 90% of the records are depreciation lines, among which information about transfers and disposals is lost.
In clause 91 of Instruction No. 157n it is said only that the accrual of depreciation on non-financial assets is reflected in the journal of transactions on the disposal and transfer of non-financial assets.
How this should be done is silent. Therefore, in our opinion, the institution can consolidate the appropriate procedure in its accounting policies.
How to reflect internal movement
As you know, in the transaction logs, among other data, the correspondence of accounts is indicated. The reflection in the accounting of the internal movement of non-financial assets between financially responsible persons in the institution has some features:
- internal movement of fixed assets (clause 9 of Instruction No. 174n, clause 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 (clause 16 of Instruction No. 174n, clause 16 of Instruction No. 183n) Debit 0 102 00 320 (0 102 00 000) Credit 0 102 00 320 (0 102 00 000);
- internal transfer of inventories (p. 35 of Instruction No. 174n, p. 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 transfer of assets is not reflected in Journal No. 7;
- internal movement is reflected in Journal No. 7, despite the above-mentioned features of the formation of accounting records.
In our opinion, the second point of view seems to be justified. And that's why. In accordance with Part 2 of Art. 10 Federal law dated 06.12.2011 No. 402-FZ "On accounting" omissions or exemptions are not allowed when registering accounting objects in registers.
Journal No. 7 is designed to record operations on disposal and relocation of objects of non-financial assets. This means that the operation for internal displacement must be fixed in it.
For the account number, columns 9, 10 of the Journal of Operations (f. 0504071) are provided. There are no exceptions for cases where the account number matches. A sample of filling out the journal in the situation under consideration is given at the end of the article.
How to indicate the balance
In the standard form of the Journal of Transactions (f. 0504071), columns are provided not only for turnovers on accounts, but also for balances at the beginning and end of the period.
According to Order No. 173n, data on balances may not be filled in the journals of settlements with accountable persons, with suppliers and contractors, with debtors on income, if analytical accounting is kept in the Card for accounting for funds and settlements (f. 0504051).
No exceptions were made for Journal No. 7. Consequently, the account balances at the beginning and at the end of the period are entered in this register in any case. Since Order No. 173n does not contain any instructions on how to fill in these indicators, in our opinion, the following procedure is the most convenient.
1. For each account of the synthetic account (for the analytical accounting group), a separate line at the beginning and at the end of the Journal of operations (f. 0504071).
2. When filling in lines with leftovers, columns 1–6 are not filled in.
3. Columns 7 or 8, 12 or 13 shall indicate the amount of balances.
4. Column 9 or 10 indicate the account number, depending on whether the balance is debit or credit.
What to do with electronic documents
Instruction No. 157n does not regulate this issue. Some clarifications are given in the letter of the Ministry of Finance of Russia dated September 30, 2013 No. 02-06-10 / 40454.
Since the legislation does not provide for the obligation to select and file documents generated in in electronic format, according to the primary (consolidated) electronic documents accepted for accounting and related to the corresponding accounting register (transaction log), a register of electronic documents is formed (register containing a list (register) of electronic documents). This register is filed in a separate folder (case).
The frequency of formation of these registers on paper is established by the institution itself in accordance with the frequency of formation of accounting registers - transaction logs.
For example, in accounting policy, this issue can be resolved as follows.
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 in 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 Ledger of transactions. 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. Scheme of the organization of the memorial order registration form
Journal-order form of accounting - this is a chronological registration 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 a journal-order accounting system, the operation 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 for 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 budget (magazine No. 3 for budgetary organizations),
- not budgetary (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 No. 2 and subsequent transfer to the journal No. 3 for settlements with accountable persons are:
- An outgoing cash order or payment order (issuing or transferring 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 a part of the advance (or its full amount) by the reporting 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 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 establish 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 in 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 # 3
If for budgetary organizations such a question does not arise (keeping a journal No. 3 is prescribed regulatory documents and is mandatory), then businesses of a commercial structure may ask this 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 accounting information generated in 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 can also differ from the recommended one.
These decisions should be reflected in the accounting policy of the enterprise. 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.
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