Accounting registers

Accounting registers are forms or tabular tables of a certain form intended for grouping and recording accounting data on the availability of funds and transactions conducted with them. They are constructed in accordance with the principle of accounting grouping of data and reflect information about the property owned by the enterprise and the sources of its formation. Enterprises that pay income tax should also maintain tax registers.

The data of these documents are necessary to obtain information on the conduct of an enterprise's economic activities. It is the registers that provide this task in the best possible way, because in them all information of an economic nature is grouped by content.

Accounting registers are distinguished by many features.

In appearance, the accounting registers are divided into cards (inventory, inventory), books (main, cash), statements (for accounting for depreciation of funds), computer and digital media (disks, floppy disks).

Cards are blanks divided into columns; Are needed to create a card index. They are convenient for grouping credentials. There are contract accounts (for example, accounts receivable), multigraphic (for example, production costs), inventory (accounting of fixed assets), quantitative-total (accounting of material values), warehouse accounting.

Vedomosti (or free sheets) are used to record all types of records, they are the basis of modern accounting.

Accounting books - numbered and laced unformatted sheets with the signature of the chief accountant. They have a two-sided structure (debit / credit).

By volume of information are analytical, in which entries are kept on accounts, with a brief description of the contents of transactions (accounting of assets, cards, statements, books); Synthetic, in which accounting is conducted in monetary terms, without explaining the text (the main book); Combined.

In structure, the accounting registers are divided into parallel graphs (advance reports), consecutive graphs (turnover sheets, order logs), combined (orders, magazines).

In the order of recording, the documents are manual (cards) and computer (computer).

According to the nature of the record, the accounting registers allocate chronological records (fix operations on the time of their commissioning, without grouping by accounts), systematic (grouped according to a certain system, reflect operations of a homogeneous nature: general ledger, stock account) and combined (order logs) .

According to the structure they are one-sided, two-sided, multi-graphic, chess and linear. Unilateral columns of debit and credit records (accounting cards) are united. Bilateral have two unfolded pages (on the left - debit, on the right - a loan), they are used for accounting in books. Multigraphic registers are necessary for the ability to reflect additional indicators when conducting analytical accounting (for the enterprise as a whole, units, etc.). Chess - reflect the debit of one account, the loan - of another (magazines, the General Ledger). Linear - show each analytical account on one line.

Register accounts should be carefully, without corrections and erasures. The entries made in them should be rechecked by comparing the data of the analytical and synthetic accounting registers, since they are used for reporting.

Reconciliation can be done in a continuous or selective manner. All identified errors must be corrected before the final financial statements are prepared. The detected errors can be corrected in such ways: proofreading, additional recording and negative numbers. Corrections can be made both before the calculation of the results, and after it, necessarily compiling special information with the entry of data in the general ledger.