Journal order 51 account form. Journal order: sample filling. Standard forms of magazines

for__________2002

from the credit of account No. 51 “Current accounts” to the debit of accounts:

Although the order journal collects information on the credit turnover of this account: posting Dt51-Kt51 may occur when transferring funds from one current account of an enterprise to another current account of the same enterprise. The accounting department must maintain clear records for each of the current accounts. Turnovers on the debit of account 51 are recorded in various order journals, but are collected in statements 2.

Statement No. 2

for__________2002

To the debit of account No. 51 “Current accounts” from the credit of accounts:

Balance at the beginning of the month_________rub.

Balance at the end of the month_________rub.

The basis for filling out these accounting registers are bank statements from the company's current account, confirmed by primary documents for each transaction.

The amounts with the corresponding corresponding accounts of each statement are added up and recorded in the order journal and the statement of totals.

When filling out these registers, it is mandatory to use one line for each statement, regardless of the period for which it was compiled (for one, two or five days). Therefore, the number of occupied lines in the order journal and in the statement should be the same (according to the number of bank statements).

Both in the journal - order 2, and in statement 2, amounts are recorded in the context of corresponding accounts (all transactions at the intersection of rows and columns are indicated), which allows you to check the receipt and expenditure of funds from the current account not only by quantity, but also by time (there are indicating the date of statements). These two documents are like counter documents: one of them records the debits of different accounts in correspondence with loan Account 51, and in another way - loans to various accounts in correspondence with debit this account. Together they give a complete picture of the behavior of this account when describing the economic process at the enterprise.

The same system is used in other accounts.

Basic entries for account 51 “Current accounts”

When maintaining accounting records, to reflect transactions on account N-51 for bank payments, a journal order is used. Document form N-2 is intended for use by industrial organizations, journal order form N-2-c is intended for construction enterprises, and document form N-2-sn is used by organizations involved in supply and sales.

Filling

All accounting data of these documents are reflected in the “Current Account” section. Each log form is accompanied by a corresponding statement (N-2, N-2-с, N-2-сн).

All indicators in the journal order are entered on the basis and in accordance with statements of the banking institution, for the corresponding current account and the attached accompanying papers.

In the form of document N-2 and the attached statement, each corresponding account must have a final entry corresponding to the data of one or more bank statements, with the obligatory indication of the start and end dates of the transactions performed.

Amounts are grouped using the method of calculating all data reflected in bank statements and accompanying financial documents. The total values ​​are entered in the order journal and the attached statement of the relevant forms. The results of operations are reflected in correspondent accounts and are indicated both in bank statements and in documents.

All cash balances in bank accounts are shown in the statements as of the beginning and end dates of the month. To quickly analyze the actual state of an enterprise's finances during the reporting period, information about the residual amounts reflected in bank statements is used.

The journal-order accounting system is a classic form of accounting in which information from primary documents is systematized in special registers - journals-orders that monthly record all transactions carried out by the company.

Each journal order is intended to reflect transactions performed on the loan of one or more economically similar, and therefore synthetic accounts combined in one register. The form has a section or a separate column for each account. Order journals for accounts that require analytical accounting along with accounts credit entries have two sections: the main one (the order journal itself) - for entries on the account credit, and an additional one (statement for the order journal) - for recording the necessary analytics. Debit turnover on the account is recorded in other journals along with the corresponding credit accounts, ensuring the basic principle of accounting science - double entry on accounts. correspondent accounts. In the statements, detailed analytical indicators for accounts are grouped, and then their results are transferred to order journals. At the end of the month and after all entries have been entered into the order journals, the data is summed horizontally and vertically, the results of which must match.

Total information on accounts from order journals (beginning and ending balances) is transferred to the general ledger, which is the basis for compiling the enterprise’s balance sheet. Systematization of accounting information and a clear chronology of records are the principles for constructing these accounting registers. The use of a journal-order system significantly simplifies labor-intensive accounting work, facilitating the formation of financial statements and monitoring its proper preparation. Let's look at what order journals are used in Russian companies.

Journal order 1

Journal order number 1 for account number 50 “Cash” is filled out on the basis of cash reports with primary documents attached to them - PKO and RKO. Journal order 1, the form (word) of which can be downloaded below, is one of the most common documents and is necessary to control the use of cash. The credit balance of the account is formed by all payments from the cash register, the debit balance is formed by funds received. The final line informs about the amounts of the accounts for which money was issued from the cash register: in our example, 108,652 rubles for salary payments. (D 70), accountable amounts 72,000 rubles. (D71), etc. Often in this register, for convenience, the balance of money as of the reporting date is displayed, subsequently checking with the data in the cashier’s report.

The debit balance, i.e. cash receipts, is recorded in the account statement. 50 to w/o 1. Journal order 1 and statement 1 , samples of which are presented in the article systematize all operations at the company’s cash desk for the month.

Journal order 2

Journal order 2 takes into account transactions reflected in the credit account. 51. Entries are made on the basis of bank statements and attachments to them - payment orders, letters of credit, etc. On the back of w/o 2, information on the debit of the account is collected in the statement. 51, i.e. according to receipts to the account. Journal order 2 (you can download the form below ) , is filled in according to the same principle as journal order 1.

Let's look at an example:

Order logs 3, 4, 5

When conducting operations with accounts 54, 55, 56, which take into account capital costs, special accounts and other funds, it is necessary to maintain a register such as journal order 3.

Journal order 4 is provided for recording transactions on credits and borrowings on the account. 66 and 67. Journal order 5 is rarely used by Russian enterprises, since offsets of mutual claims between debtors and creditors are today considered an exclusive operation. However, such a register exists and is used if necessary.

Journal warrant 6

Settlements for supplies supplied and services rendered are reflected in journal order 6 – a combined register recording the receipt of goods and services and further payments for them.

Journal order 6 (filling sample attached) is maintained according to account. 60 “Settlements with suppliers and contractors” for each counterparty.

Journal warrant 7

Journal order 7 records the issued accountable amounts in the context of each responsible person. Journal order 7, the form of which combines synthetic accounting with analytical information, is convenient for monitoring the timely submission of employee expense reports.

Introducing journal order 7: sample filling

Journal order 7, the form of which can be downloaded below, reflects all accountable amounts and carry-over balances.

Journal warrant 8

Accounting for settlements with creditors and debtors is carried out on accounts 62, 68, 73, 75, in the order journal 8. All values ​​​​for these accounts are summarized in this register, noting advances received and payments received from counterparties.

Journal order 10

Journal order 10 (filling sample just below) is intended for accounting for production costs. The register receives all information from accounts 02, 04, 05, 10, 11, 15 16, 19, 20, 21, 23, 25, 26, 28, 29, 40, 46, 68, 69, 70, 76, 94, 97.

The abundance of information reflected in this register makes it the most informative. The basis for filling out is a variety of forms - production reports and summary statements that form the journal order 10. The form can be downloaded below.

Journal warrant 11

This accounting register - journal order 11, is necessary to record the shipment, sale of products, and is filled out on the basis of auxiliary statements No. 15 and 16, which reflect the prices for inventories applied in accordance with the accounting policy - actual or accounting.

Journal warrant 12

Systematizing information about changes in the reserve, additional or authorized capital of the company, as well as in the accounts of target receipts and retained earnings, this accounting register is based on data from accounting certificates, bank statements, and cash reports. The debit turnovers accumulated in decoding from various registers are entered into the journal order 12. The form can be downloaded below.

Journal warrant 13

Accounting for fixed assets and intangible assets is reflected in journal order 13. The basis for filling it out are depreciation calculations, certificates, and disposal acts. Journal order 13 – sample filling:

Journal warrant 15

Accounting for the use of profit and future income for accounts 84, 91, , 99 is kept in the journal order 15 (the form can be downloaded below). Turnovers are entered into the register for the reporting month in the context of analytical accounting items and on a cumulative basis from the beginning of the year. At the end of the reporting period, the total values ​​of the order journal become the basis for the preparation of the annual financial report.

Journal warrant 16

Accounting for capital investments in accounts 07, 08, 11 is carried out in journal order 16. Credit turnover of these accounts is recorded as monthly results based on information from analytical statements and primary documents, presenting data about each object combined in the register.

Note that accounting automation has eliminated the maintenance of independent forms of order journals. With appropriate program settings, this register is generated automatically when posting primary documents.

Entries in journal order 2 are made on the basis of bank statements on the current account and documents attached to them.

Such entries are made on correspondent accounts based on the results of one or more bank statements. If entries are made as a result of several statements, the “Date” column should indicate the start and end dates of these statements.

On the back of journal order No. 2, statement No. 2 is placed, which reflects debit turnover on account 51.

Journal order 2: sample filling

An organization can independently develop the form of journal order No. 2, using the sample according to.

Considering that accounting, as a rule, is automated, there is no need to maintain a separate form of journal order No. 2. This register can be generated automatically based on bank statements posted in the accounting database.

To fill out journal order No. 2, we provide conditional data for October 2016:

Example of filling out order journal 2

The journal-order form of accounting has been successfully used since the 1950s of the USSR in economic documentary matters. Currently, you can still download a sample in order to correctly fill out the journal order and record all the data. Many organizations note the possibility of effectively filling out all files indicating each business transaction for full business control.

Before filling out a journal order for the successful conduct of business by an enterprise, important features of the type of analysis of completed business operations should be noted.

1. The form can be used to conduct business transactions and their legal control.
2. All data can only be entered on the basis of the product credit attribute.
3. It is planned to combine synthetic and analytical types of control, systematic and chronological records.
4. Business transactions, after filling out all available materials, are reflected in the form of indicators that allow for monitoring and reporting.
5. The form is distinguished by its rational construction, which is proven by the example. The correct structure allows you to successfully maintain records with a minimum number of records.

What are journal-order form accounting documents?

The order journal is a free sheet with a large format. This assumes the need to indicate a significant number of details. Documentation is opened for the month, for synthetic accounts (at least one). A permanent number is required for each file.

The form can be filled out every day from primary documentation, from auxiliary statements, which represent the basis for grouping primary documentation. In the second case, it is assumed that the results of statements are recorded, and it is assumed that only credit records of the synthetic accounts of interest are available. A well-thought-out structure allows you to avoid repetition of transactions regarding corresponding accounts. Monthly data shows general information regarding credit turnover and the amount of debit turnover.

The order journal includes official information regarding business transactions, information about which should be recorded on the basis of activities and documentation. For this reason, the systematic entry of all materials regarding procedures serves as the basis for maintaining a chronology of business activities.