What is a journal-order form of accounting and what are its features, we described in. In this consultation we will talk about journal order No. 8.
What is order journal 8 used for?
Journal order No. 8 reflects credit turnover on the accounts:
- 60 “Settlements with suppliers and contractors”, subaccount “Advances issued”;
- 62 “Settlements with buyers and customers”, subaccount “Advances received”;
- 68 “Calculations for taxes and fees”;
- 76 “Settlements with various debtors and creditors”;
- 79 “Intra-economic calculations”.
In journal-order No. 8, analytical and synthetic accounting is carried out simultaneously, similar to.
For each line, in the context of analytics (name of the counterparty and basis of calculation), the initial balance, credit and debit turnover on the corresponding account and the balance at the end of the month are indicated.
Journal order 8: sample filling
The journal order form No. 8 is developed by the organization independently. It can be either single or consist of loose sheets for each of the synthetic accounts reflected in the order journal.
Journal order No. 8 in the conditions of accounting automation is generated independently on the basis of primary accounting documents reflected in the accounting program for the corresponding accounting accounts.
Conditional data for October 2016 for filling out journal order No. 8 will be presented in the form of a table. Let us also assume that as of 10/01/2016, according to journal order No. 8 for September 2016, the funds of the advance payment issued to the supplier Komtorg LLC on account 213 dated 09/27/2016 are listed in the amount of 82,000.00 rubles.
| date | Operation | Account debit | Account credit | Amount, rub. |
|---|---|---|---|---|
| 07.10.2016 | Advance payment to LesKhoz LLC was transferred to account No. 82L dated 10/06/2016 | 51 “Current accounts” | 137 000,00 | |
| 11.10.2016 | Materials were received on account of the previously issued advance to Komtorg LLC | 10 | 60 | 69 000,00 |
| 11.10.2016 | Advance payment to Komtorg LLC credited | 60 | 60, subaccount “Advances issued” | 69 000,00 |
| 13.10.2016 | Partial advance payment from Komtorg LLC has been returned | 51 | 60, subaccount “Advances issued” | 10 000,00 |
| 25.10.2016 | An advance payment was made to IP Shustov P.O. on account 018 dated October 25, 2016 in cash | 60, subaccount “Advances issued” | 50 "Cashier" | 15 000,00 |
Journal-orders and auxiliary statements are the main forms of accounting registers used in the journal-order form of accounting. The main forms of order journals are maintained in combination with auxiliary statements that group entries on the debit of the account in correspondence with the credit of the corresponding accounts. How to create these forms in "1C: Accounting 8" with detailing according to various analytical indicators, methodologists from the company "1C" tell.
Before the advent of computer technology, the main form of accounting in the USSR was journal-order, based on the use of journal-orders and auxiliary statements as accounting registers*. Currently, accounting and tax accounting in most organizations is carried out automatically using special programs, but for many accountants the forms of journal orders and account statements have remained familiar.
Note:
* Read about the journal-order form of accounting in issue 6 (June) of “BUKH.1S” for 2004, page 42.
Traditionally, order journals are built on the principle of recording in them credit turnover for each balance sheet account in correspondence with debited accounts. The main forms of order journals are maintained in combination with auxiliary statements that group entries on the debit of the account in correspondence with the credit of the corresponding accounts.
"1C: Accounting 8" allows you to generate a journal order and statement for any accounting account using the "Account Turnover" report (menu "Reports" -> "Account Turnover"). The "Account Turnovers" report displays the initial and final balance and turnover of the selected account for a specified period, and details of these turnovers in the context of corresponding accounts. The data is displayed with an additional breakdown by time periods (by days, by weeks, by months, etc.).
To initially generate the “Account Turnover” report, it is enough to indicate the organization, period and select the accounting account in the report form. Then click the “Generate” button on the command panel of the report form. For example, let's generate a report "Account turnover" for account 60 "Settlements with suppliers and contractors" for the organization Belaya Acacia LLC for the first quarter of 2006 (see Fig. 1).
Rice. 1
By default, the report in the program is generated with detail by subaccount of the selected account and shows both debit and credit turnover of the account, in correspondence with other accounts. In the example given, the data in the report is detailed by subaccount 60: counterparties, contracts, documents of settlements with the counterparty.
In order to generate a journal order or account statement in the program, you need to make the appropriate settings for the "Account Turnover" report using the "Settings..." button on the command panel of the report form.
Generating an order journal using the "Account Turnover" report
In the settings window, on the “General” tab, select Period - By day, and uncheck the “Debit” checkbox for “Account turnover”. On the "Account Detail" tab, use the button to remove the subcontos "Counterparties", "Agreements" and "Documents of settlements with the counterparty" from the list (the list of subcontos on the tab should be empty). After completing all the settings, click on the “OK” button in the lower right part of the settings window (see Fig. 2).
Rice. 2
The generated report contains all the data characteristic of the order journal (credit turnover of account 60 “Settlements with suppliers and contractors” in correspondence with debited accounts), while the name of the report remains the same “Account turnover 60”. The report is detailed by day of business transactions (see Fig. 3).
Rice. 3
Generating an account statement using the "Account turnover" report
In the settings window, on the “General” tab, select Period - By day, check the “Debit” checkbox and uncheck the “Credit” checkbox for “Turnover with accounts”; to the right, check the “By subaccounts of correspondent accounts” checkbox to detail the report on subaccounts of corresponding accounts. On the “Account Detail” tab, leave the list of subcontos empty. After completing all the settings, click on the “OK” button in the lower right part of the settings window.
The generated report contains all the data characteristic of the auxiliary statement to the order journal (debit turnover of account 60 “Settlements with suppliers and contractors” in correspondence with credited accounts), while the name of the report remains the same “Account turnover 60”. The report is detailed by days of business transactions and by subaccounts of corresponding accounts.
If we draw an analogy with the program “1C: Accounting 7.7”, then the “Account Turnover” report allows you, by setting its parameters, to obtain both the “Journal order (statement) for the account” and the “Journal order for subconto”. To get an analogue of the first report, you need to select “Period” - “By days” in the settings parameters on the “General” tab, and on the “Detailing” tab, remove all subconto values from the list, and then click the “OK” button in the settings form. To obtain separate “Order Journal” and “Account Statement”, you need to perform additional settings described in this article. To obtain an analogue of the “Journal-order for subconto”, it is enough to indicate in the “Account Turnover” report form the accounting account and the period for which you want to obtain data, and click the “Generate” button in the command panel of the report form.
Any financial and economic actions for receiving and issuing funds, drawing up expense/receipt receipts and orders, entering information into cash books, as well as drawing up reports on cash settlements and issuances are carried out in accordance with the Regulations on the conduct of cash transactions by business entities.
Accounting account No. 50 (“cash”) is provided for recording cash flows for cash transactions. The primary document for accumulating data are order journals of the established form: for industrial enterprises - order journal No. 1, construction - No. 1-s, supply and sales - No. 1-sn with attached statements.
Maintaining
Data is entered into such order journals on a daily basis, based on the cashier’s reports, accompanied by documents confirming the fact of the transactions. If the movement of funds through the cash register is insignificant, then it is allowed to enter data into the journal once every few days (from 3 to 5), based on daily reports. In this situation, in the “date” column, the starting and ending numbers of the data entry period are indicated.
The final result at the end of the day (or for the period) is established by the method of summing up homogeneous transactions in the context of corresponding accounts. Data for calculations are reflected in cash reports and attached documents with accounting markup.
Cash balance amounts are recorded at the start and end dates of the month. During this period, the source of operational information about subtotal amounts of cash balances is the cashier's daily reports.
The cash flow of an enterprise creates the need to maintain a journal order 1. A sample of the primary ledger can be downloaded for free from the link.
The circulation of an enterprise’s money creates the need to maintain various accounting documentation. The issuance of cash and the acceptance of funds for services or goods of own production are carried out in accordance with the regulated procedure. Each organization determines its own rules for spending and receiving funds. A journal order is a primary document with information about the movement of money in an institution. Journal-order 1 is intended for fixing the cash of large industrial companies.
Sample journal order 1 can be downloaded for free from this link. There are other types of journal orders: 1-s, 1-sn. The convenience of entering information into the order journal is convenient because it is always at hand. On the street, in a factory, or in a utility room, there is no way to enter information into a computer. Therefore, a pen and a piece of paper is the oldest and most convenient method of primary accounting. The journal order can be filled out daily or once every few days. It all depends on cash turnover over a certain period of time.
Required items of the journal order
:- On the left side at the top is the name of the institution;
- Below is the title of the accounting act itself;
- Here it is worth indicating the period of the count;
- The content is compiled in the form of a table with the required details entered;
- Numerical values of counts are entered into empty cells;
- At the end of the table, signatures and a transcript of the person filling out the information can be placed.
The activity of no enterprise can be imagined without financial transactions. The accountant must keep records of such transactions in a special journal-order.
An order journal is an accounting table built in a checkerboard shape: credit accounts are placed vertically, and debit accounts are placed horizontally.
This allows one entry to account for both a debit account and a credit account.
Principle of the journal system
This journal records credit turnover by everyone balance sheet accounts. It also records every transaction that affects a loan or other account.
Based on data from this log, the product cost calculation and enterprises, as well as the costs of the production process.
The order journal consists of a register on the right side and a debit account statement, where each debit turnover is deciphered.
This log records:
- opening balance;
- amounts on the debit account;
- amounts on correspondent accounts.
At the end of each month, the accountant calculates the total data, which he enters into General ledger.
Any journal order is filled out according to chess principle– the sum in the rows must necessarily coincide with the sum in the columns. Each line corresponds to a specific date.
Every month the company starts a new journal-order for every account. Each journal is assigned a permanent number.
Total data at the end of each month allows you to get total amount turnover of credit and debit turnovers.
Data obtained from journaling is used to populate the General Ledger.
The turnover on the credit account is recorded from the corresponding journal-order, but the turnover on the debit account must be recorded from different journals on the correspondent's accounts.
Due to the fact that the order journal is filled out on a credit basis, and the General Ledger is filled out on a debit basis, possibility of duplication rpm excluded.
The General Ledger must be completed for all accounts every month throughout the year. For each account in this book, 1 page is allocated. For each account, credit and debit turnover for the entire month is recorded, as well as the balance at the beginning and end of the month.
Standard forms of magazines
The government of the USSR approved 10 standard forms order journals.
Journal-order No. 1 records all cash transactions. A separate column “Cashier” is allocated for this purpose. The basis for filling out such a journal is the cashier's reports.
One journal line reflects information about one report, regardless of the period for which it was compiled.
This means that the number of lines in the journal corresponds to the number of reports that were submitted by the cashier.
To register all financial transactions for bank payments on account No. 51, it is used. This form of journal is most often used by industrial organizations. Construction organizations use for this purpose a journal order in form No. 2-s, and sales and supply organizations use form No. 2-sn.
Journal-warrant No. 3(picture on the left) records transactions on several accounts:
- No. 54 – capital expenditure account;
- No. 55 – bank account;
- No. 56 – invoice on the receipt and expenditure of other funds.
All data in journal order No. 3 must be confirmed by bank statements.
If the management of an enterprise issues a loan or loan, then control of funds for the loan or loan is used magazine order No. 4(picture on the right).
This journal records transactions in account No. 90 for short-term loans and in account No. 92 for long-term loans.
Journal-warrant No. 5 is intended for recording data on transactions that are carried out between counterparties when conducting business activities.
Thanks to this journal, debt on the debit/credit account can be avoided.
Journal order according to form No. 6 allows you to register the movement of wearable and low-value items. Such items can include:
All of the above items are also subject to material and warehouse accounting.
To register data on transactions on advance amounts for employees of the enterprise, it is used magazine order No. 7.
It records all transactions with accountable funds.
Journal-order according to form No. 8 is drawn up to account for transactions with advance funds, money received as payments from counterparties, expenses with debtors and creditors.
And also counting income from shares organizations.
Any on-farm calculations of the enterprise are displayed in magazine order No. 9. This magazine consists of several sections:
- The magazine itself;
- "Analytical data";
- "General instructions".
IN magazine order No. 10 The following accounts are accounted for:
- No. 05, No. 06, No. 08, No. 12 – data on material assets;
- No. 13 – accounting for worn-out, low-value items and equipment;
- No. 69 – expenditure of funds for social insurance;
- No. 70 – salaries for employees;
- No. 88 – reserve payment fund;
- No. 86 – depreciation funds;
- No. 20, No. 23, No. 24, No. 25, No. 26, No. 29, No. 31 – production costs;
- No. 82 – production losses;
- No. 21 – accounting for semi-finished products that are manufactured in production;
- No. 15 – general production costs;
- No. 12 – consumption of materials in the main and additional production workshops.
Journal-order No. 10 provides summarized data in terms of structure for each type.
Rules and procedure for filling out
Journal-order No. 1 consists of a statement and the journal itself. In Statement No. 1 it is necessary to indicate the balance indicator. Next, the accountant records data from the cash book, indicating receipts to the loan account and payments from this account. Based on these data, the debit balance is calculated at the end of the month.
Journal-order No. 2 has a section “Current account”, where the details of the accounts are entered, according to which the receipt of funds and their payment will be recorded. The basis for making an entry in this journal is statement from the bank.
In the statement and journal order No. 2, do not forget to indicate the start date of the operation and the completion date of the operation. At the end of the month, the accountant must calculate the balance in the company’s bank account and indicate this amount in journal order No. 2.
The journal order in Form No. 3 consists of a table where data on receipts from bank statements and other primary documents is entered. The final results are recorded in the same journal. There is no need to count them. You can simply copy them from the accumulation sheet.
Registration of indicators in journal order No. 3 is carried out according to credit criterion. This means that the turnover on the credit account is recorded in correspondence with each debit account.
Journal order No. 4 records transactions with credit funds. To make an entry in such a journal, the accountant must have a basis - an extract from a bank or other credit institution.
All data in the journal order according to Form No. 4 is indicated in the context of corresponding accounts. On the final page of this journal, data on bank or credit institution statements is filled in.
To maintain journal order No. 5, a unified form is used. This form must contain data from each department or division of the enterprise where separate records of financial transactions are kept.
In the column for account No. 64, data on the mutual claims of all participants in financial relations is recorded. To record data on the debit account, a statement is used, in which data is entered only on the basis of bank statements on the personal accounts of the person who is a participant in the mutual settlement.
Journal order No. 6 is the main source of information about the turnover of material assets of an enterprise, so it must be filled out regularly. All data in it must be correct. Data from this journal is transferred to the General Ledger.
All order journals according to this form are filed in the appropriate folder and stored separately from all primary documents.
Journal-order No. 7 keeps track of analytical and synthetic information. Analytical information includes advance funds, expenses for tax deductions, the spent and unspent part of the advance amount, as well as the amount of additional advance payments.
Synthetic information includes expenses associated with business trips, as well as advance finance transactions in correspondence with debit accounts. The journal form allows you to enter information about 30 transactions. If there were more such transactions, the accountant can use loose-leaf sheets.
To fill out the journal order in Form No. 8, indicators from the primary documentation are used. The journal is prepared in accordance with all instructions. It must contain the signatures of the accountant and director, as well as seal impressions.
Filling out the journal order in form No. 9 is carried out on the basis of data from the relevant primary documents, namely from statement 1 No. 1 and No. 2.
In the “Analytical data” section, calculations within various types of farms are recorded, as well as the balance indicator for a certain reporting period. If the amount goes in correspondence with the debit of accounts №50, №51 , then it is registered based on the results for the month.
Only the final data from statements No. 12, which are registered in the corresponding account, are transferred.
If the accounting department keeps records for several workshops, then such data must be transferred for each workshop separately.
The journal also provides a table where you need to indicate the final and intermediate calculations of the cost of manufactured goods.
In addition, the employee must fill out the following tables in order journal No. 10
- "Calculation of production costs by economic element"
- "Calculation of the cost of commercial products."
The above tables must be filled out using data from the first table “Production Costs”. In addition, when filling out, the accountant uses data from statements and other primary documentation.
In the statement №14 journal order No. 10 reflects the amounts regarding defective goods, surpluses or shortages. The accountant generates such data using primary documentation and inventory results.
The cost of excess items, as well as inventory, is reflected in an amount similar to that indicated in the invoices No. 12 and No. 15. The final figure for the amount of goods or personal items is determined using the calculation method.
All data in each order journal must be entered correctly. Do not forget to indicate the names of transactions and the dates of their completion. The forms of these journals must be signed officials.
In addition, the forms must contain seal impressions enterprises. If at least one requirement is violated when filling out the form, regulatory or supervisory authorities have the right apply sanctions to such an enterprise.
We invite you to watch an interesting video on how to fill out order journals and the general ledger.