Accounting ledgers. Primary documents and accounting registers

Immediately after entering the accounting department, all primary documentation is checked. Specialists determine the completeness and accuracy of paperwork, the accuracy of the details. In addition, a content check is carried out. It involves monitoring the legitimacy of recorded business transactions, the logical relationship between specific indicators. After that, the data is entered in the primary accounting registers. Let's consider them in more detail.

General information

Primary documents and accounting registers are used to record and summarize information about business transactions. They are presented in the form of approved unified forms. Registers and accounting forms contain information that is reflected in the accounts. Tables are created in accordance with the principle of economic grouping of information about the property of the company and the sources of its occurrence.

Classification

Documents and accounting registers can be divided into several categories:

1. By appointment.
2. By the method of summarizing data.
3. In appearance.

But that is not all. Depending on the purpose, documents and accounting registers are distinguished:

1. Chronological.
2. Combined.
3. Systematic.

In the chronological accounting registers of accounting entries are made in the course of transactions. Moreover, additional systematization is not used. In systematic tables, information is recorded according to the principle of accounts. When filling out, you need to ensure that the information of these two registers is complementary. In this case, the sum of the revolutions of one table should coincide with the indicators of another. If accounting registers contain records of both types at once - chronological and systematic, then they are called combined. A classic example is the "Magazine - Home."

Generalization Method

According to this criterion, accounting registers are divided into differentiated and integrated. Consideration of the latter is carried out inductively. This means that information is compiled from primary documentation to reporting. The deductive method of considering information is characteristic, respectively, for differentiated tables.

Appearance

On this basis, accounting registers are divided into cards, books, free sheets. Tables can also be on digital media. Books are presented in the form of a document, decomposed in a specific way. They are laced and intertwined. Such accounting registers are mandatory signed by a senior specialist. The card is a form that is designed in the form of a table. An interim register between the indicated types of documents is a free sheet. This form is presented in a tabular form. Unlike cards, blank sheets are printed in a larger format. They are stored in folders. Registers are kept for free sheets and cards at the enterprise. Their task is to ensure control over reporting documents. This eliminates the possibility of a substitution of securities. If any document is lost, then the registry can determine which one.

Cards

These accounting registers may have a different appearance. The most popular are:

1. Inventory.
2. Contract Accounts.
3. Multi-columned.

The latter provide for the allocation in the columns of specific indicators. This is relevant for cases when one operation is fixed in complex amounts (for example, payment of expenses). Inventory cards are designed to account for the material assets of the enterprise. They have a column called "Residue." It reflects the amount of material assets remaining after the end of a particular operation. There are three columns in the inventory card. In addition to the "Remnant", it contains "Coming" and "Consumption". Each of them is divided into 2 parts: quantity and amount. At the beginning of the card indicate the limit of stock. This allows you to see the presence of specific material assets of the enterprise. If, for example, a shortage appears, then it will be immediately noticeable. Contract accounts have 2 columns - debit and credit. This one-sided form allows you to control the financial position of the company.

Important point

For the accuracy of the information reflected in the accounting registers are responsible employees signing the accounting report. Storage of papers should be carried out in such a way that the likelihood of unauthorized correction of information is absolutely excluded. If adjustments are necessary, they should be certified by the signature of the person who made them, with the date indicated. According to the Federal Law "On Accounting", all data present in the registers is classified as a trade secret. Persons who have access to such information should keep it. When confidential information is disclosed, liability is provided for under applicable law.

Fixation of business transactions

Documentation in accounting is used for initial registration and legal registration of events. At this stage, all information should be displayed in accordance with reality and have a justification. An accounting document is executed at the time of the operation. If for some reason this cannot be done, then the paper may be filled after the event.

Props

The classification of accounting documents is carried out according to the form and indicators on which the facts displayed in them depend. The latter, in particular, include props. It represents a certain information element that carries a semantic load. For example, "type of material". Requisites are divided into substantial and high-quality. The latter reflect the object of accounting ("building material", for example). Substantial details determine the characteristics of the subject: grade, dimensions and so on.

Types of papers

Depending on the purpose, the accounting documents may be:

1. Responsible. They contain an order, order, order of a certain operation. Such documents, for example, include a power of attorney to receive financial resources for the company, checks that need to be cashed, and so on. Such securities act as the basis for the operation, but do not have confirmation of its conduct.
2. Executive. Such papers serve to confirm the event. Such documents include invoices for the delivery and acceptance of products, receipt warrants, receipts certifying the fact of acceptance of objects and so on. Registration of these securities is carried out at the time of the action. These documents act as the basis for the formation of the account.
3. Auxiliary. These papers are also referred to as accounting documents. They do not matter on their own. Their design is carried out in accordance with executive and administrative documents.
4. Combined. Such documents contain signs of the above papers. An example would be a cash warrant.

The primary accounting documentation is always compiled at the time of any transaction. Such papers directly record the fact of the action taken. It should be noted that most of the accounting documents belong to the primary category.