Appendix to the journal order 10. What is a journal-order accounting system in accounting

In separate consultations, we considered and, and also gave examples of filling them out. In this article we will talk about the journal-warrant number 10.

What is the journal-order 10 used for?

Log-order No. 10 is used to identify turnover on the loan of the following main accounts (Letter of the USSR Ministry of Finance dated 03/08/1960 No. 63):

• 05 "Amortization of intangible assets";
• 20 "Main production";
• 21 "Semi-finished products of own production";
• 23 "Auxiliary production";
• 25 "General production costs";
• 26 "General business expenses";
• 29 "Service industries and farms"
• 69 "Calculations for social insurance and security";
• 70 "Settlements with personnel for wages";
• 94 "Shortages and losses from damage to valuables";
• 96 "Reserves for future expenses";
• 97 "Deferred expenses"

in correspondence with production cost accounts.

The basis for entries in the journal-order No. 10 is the data of statements No. 12 on the costs of the main and auxiliary production shops and statement No. 15 on general factory expenses, deferred expenses and a reserve for future payments.

Log-order 10: sample filling

The organization develops the form of the journal-warrant No. 10 independently, taking into account its specifics. A simplified form of the journal-warrant 10 (form) can be downloaded.

When using accounting programs, the construction of order journals is carried out automatically on the basis of primary accounting documents reflected in accounting.

To fill in the order journal No. 10, we present conditional data for October 2016:

Each production needs the ability to have clearly summarized information on the costs incurred for a certain period. This is necessary for calculating the cost of goods, profits, planning further expenses and other material aspects important for life and development. For this, a magazine is used, issued in the form of an order No. 10.

In order to accurately reflect the production costs, warrant No. 10 is drawn up in the form of a chess sheet. The vertical is occupied by credit accounts, the horizontal is reserved for debit accounts. The document is a synthetic form of accounting.

The journal contains data on accounting for items with little material value, depreciation of the material and technical base and household items, production costs (including for the actual manufacture of products), payments for mutual settlements with employees, social insurance and a reserve fund.

This form displays production losses from damaged goods and raw materials, shortages, the effects of shrinkage, and so on.

For enterprises that are engaged in the production of semi-finished products, order No. 10 allows you to enter all data on the turnover transactions carried out, entering them into credit account 21.

Sources for filling order No. 10

The basis for filling out the journal are statements No. 15 and 12. From No. 15 you can get information on general plant costs, preliminary calculations of expenses for reporting periods, including from the reserve fund. From No. 12, data on consumables and other materially valuable consumables used in the operation of the main and auxiliary shops are transferred.

The final figures obtained as a result of horizontal and vertical counts are transferred to the second part of the journal, No. 10/1. It displays current transactions on the same credit accounts, however, data from the debit accounts of the production complex, non-production costs (including those for capital repairs, construction), as well as analytical information from accounts No. 03 and 86 are added to them.

The data obtained become, in turn, the basis for an accurate calculation of the material needs of production and the subsequent determination of the cost of manufactured goods, for which a form is drawn up according to the model:

An example of a completed sample journal No. 10 and its continuation No. 10/1 gives an idea of ​​the complexity of the calculations, it can be downloaded for free from the link located at the end of the article.

The journal refers to documents that must be maintained with great care, since after a thorough check, the data in the form of the total amount of turnover transactions on credit accounts is entered into the General Ledger.

Fill Features

Since manufacturing enterprises in terms of financial reporting largely depend on the form of organization of activities, it is necessary to take into account the following features of maintaining warrant No. 10:

1. In some cases, accounting is carried out not for one workshop that produces products, but for a group of production facilities and auxiliary workshops that complement them. In this case, documents from each arrive separately and are transferred from them in the same order. If expenses are posted from the main production enterprise for the calculated objects, they are entered according to the same type, in specially designated lines. We are talking about accounts 23-25.
2. To calculate the cost of manufactured products, data (intermediate and final, including economic components) are entered strictly into the designated tables. Find them easily by headings.
3. Data on economic components are entered in the table corresponding to the name, using the data from the first section.

1. Some lines for filling require data from primary documents, but most of them are in statements No. 12 and 15.
2. The final amount of the wear indicator of own products is determined by performing calculations according to the data received from accounts No. 12, No. 15, statements No. 15, taking into account primary documents.
3. When carrying out the actual calculation of the cost of production, it is necessary to take into account not only the used consumables and items, costs and production costs, but also their shortages, waste, residues. Data on shortages (surpluses) that were obtained as a result of production activities are traced in statement No. 14. Information about waste is in primary documents and is subject to recalculation. The balances that were accumulated at production facilities during the reporting period are taken into account after the inventory, and the current settlement account is also used.

Important! If there are semi-finished products of own manufacture in the production, which are later used for the manufacture of own products, the concept of "intra-factory turnover" is taken into account, and is paid by the amount of postings of accounts No. 21, 40, taking into account the data of account No. 20 for the main production.

For large production complexes, working with paper samples of form No. 10 is quite difficult. You have to take into account a lot of data, work with complex formulas to fill in the columns for primary sources. It is much easier and more efficient to use the electronic version of accounting using 1C accounting. According to its developments, it is necessary to enter only primary documents. After the introduction of accounting entries, the accounting department automatically generates entries in the journals, as well as makes ready-made entries in the General Ledger.

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 record all operations carried out by the company on a monthly basis.

Each order journal is intended to reflect the operations performed on the loan of one or several economically similar, and therefore combined in one register, synthetic accounts. The form has a section or a separate column for each account. Order journals for accounts that require analytical accounting along with account credit entries have two sections: the main one (the journal-order itself) - for entries on the account credit, and an additional one (statement to the journal-order) - for fixing the necessary analytics. Debit turnovers on the account are recorded in other order journals along with the corresponding credit accounts, providing the basic principle of accounting science - double entry on accounts. corresponding 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 postings are entered into order journals, the data is summarized horizontally and vertically, the results of which must match.

The total information on accounts from order journals (opening and closing balances) is transferred to the general ledger, which is the basis for compiling the balance sheet of the enterprise. The 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 greatly simplifies labor-intensive accounting work, facilitating the formation of financial statements and controlling their competent compilation. Let's consider which order journals are used in Russian companies.

Journal warrant 1

Journal order number 1 for account number 50 "Cashier" 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 on the account is formed by all payments from the cash desk, the debit balance is formed by the funds received. The final line informs about the amounts of accounts to which money was issued from the cash desk: in our example, for the payment of salaries 108652 rubles. (D 70), accountable amounts 72,000 rubles. (D71), etc. Often, in this register, for convenience, the balance of money is withdrawn on the reporting date, subsequently comparing it with the data of the cashier's report.

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

Journal warrant 2

Journal order 2 takes into account transactions reflected in the credit account. 51. Entries are made on the basis of bank statements and annexes 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., on receipts to the account. Magazine order 2 (download the form below ) , is filled in according to the same principle as the journal order 1.

Consider an example:

Order logs 3, 4, 5

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

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

Journal warrant 6

Settlements for the supplied MPZ and services rendered are reflected in the journal warrant 6 – a combined register that records the receipt of goods and services and further payments for them.

Journal order 6 (a sample of filling is attached) is maintained according to the account. 60 "Settlements with suppliers and contractors" in the context of each counterparty.

Journal warrant 7

Journal order 7 keeps records of 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 delivery of advance reports of employees.

Introducing Journal Warrant 7: Sample Fill

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 warrant 10

Journal order 10 (filling sample just below) is designed to account 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 sheets that form the journal order 10. The form can be downloaded below.

Journal warrant 11

This accounting register - journal order 11, is necessary to account for shipment, sales of products, and is filled out on the basis of auxiliary statements No. 15 and 16, which reflect the prices for MPZ applied according to 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 on the accounts of targeted income and retained earnings, this accounting register is based on the data of accounting statements, bank statements, cash reports. The debit transactions accumulated in decryption from various registers are entered in the journal order 12. The form can be downloaded below.

Journal warrant 13

Accounting for fixed assets and intangible assets reflects the journal order 13. The basis for filling it out are depreciation calculations, certificates, and disposal certificates. Journal order 13 - sample filling:

Journal warrant 15

Accounting for the use of profits and deferred income on accounts 84, 91, , 99 is kept in the journal order 15 (you can download the form below). Turnovers are entered in the register for the reporting month in the context of analytical accounting items and on an accrual 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 on accounts 07, 08, 11 is carried out in the journal order 16. The credit turnover of these accounts is recorded as monthly totals according to analytical statements and primary documents, presenting data on each object, combined in the register.

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

To reflect the movement of all types of material assets belonging to the category of low-value and wearing items and inventory (IBE), a log-order of form No. 10 is used.

The document contains all the information that is posted on the credit of accounts N 05, 06, 08, 12 (accounting for valuables), N 13 (depreciation of the IBE), N 69 (social insurance payments), N 70 (settlements with employees), N 88 (reserve fund for upcoming payments), N 86 (accounting for depreciation), N 20, 23, 24, 25, 26, 29 and 31 (production costs), as well as accounts N 82 (accounting for losses from damage, shrinkage, shrinkage goods and their shortages) associated with the costs of manufacturing and production.

In the same form No. 10, information is also reflected with the semi-finished method of accounting for production, and all data on turnover transactions are entered on the credit of account No. 21 (accounting for semi-finished products of own production). At the same time, the journal-order is used to obtain generalized totals for cost items for the enterprise in general, in the context of the cost structure and their calculation for each type.

Entries in the document are made on the basis of the information provided in statements N 12 (this accounting document contains data on the consumption of materials and items in the shops of the main and auxiliary production) and statements N 15 (this takes into account general factory costs, future expenses by periods and data from the reserve fund for upcoming payments).

filling

All final entries from statements N 12, reflected in the corresponding account, must be transferred to the journal-order. In situations where accounting is maintained for a group of production and auxiliary shops, data for each document is transferred separately. All expenses of the main production, given in the statement for the calculated objects, are reflected in the order journal in the same way, according to the debit of accounts N 23, 24, 25. Special lines are provided for entering these data.

Intermediate and final indicators for calculating the cost of manufactured products for production expenditure items, as well as for economic components, are reflected in the order journal in specially provided tables with appropriate headings.

The compilation of tables on economic components and cost (“Calculation of production costs by economic elements”, “Calculation of the cost of commercial products”) is carried out using the data indicated in the first table of the journal-warrant (“Production costs”) - that is, taking into account the information on costs in the context of offsetting accounts. Some tabular indicators are calculated according to methods, based on information from primary documents, and are also transferred from auxiliary statements attached to the order journal.

It should be borne in mind that the calculation of the cost of manufactured semi-finished products and final products (to be excluded as intra-factory turnover), reflected in the cost table by economic components, should be taken in the amount posted on the credit of accounts N 21 (“Semi-finished products of own production”) and N 40 ( "Finished products") in correspondence with N 20 ("Main production").

The price of surplus IBEs registered should be taken in the amount reflected in accounts N 12 and 15, the receipt of fines, penalties and forfeits - according to sheet N 15. The final indicator of the amount of depreciation of material assets of own manufacture must be determined by calculation.

In the table containing the calculation of the cost of the product, all shortages or surpluses resulting from production, as well as defective products, are reflected in statement N 14, the indicator of the cost of all waste is formed on the basis of primary documentation data, the balance of work in progress at the end date of the reporting period - in accordance with the results of the inventory and current accounting data.

Each business transaction, whether it is receipt at the cash desk, purchase of equipment or write-off of fuel and lubricants, must be confirmed by the primary document and taken into account. Registration of the primary should be at the time of the operation or immediately after its completion. And to systematize information, it is customary to use special accounting registers - journals of business transactions.

Journal-order form of accounting

The form of accounting, in which all data on business transactions are taken into account and systematized in the journals of registration of business transactions, is called journal-order.

The basic principles are:

1. Entries are made exclusively on credit accounts, indicating the correspondence on the debit.
2. Records of synthetic and analytical accounting are combined in a single accounting system.
3. Data are reflected in accounting documents in the context of indicators necessary for control and reporting.
4. You can apply merged journals to linked accounts.
5. You can create them monthly.

It is not necessary to use this form of accounting. The organization can keep records on the memorial order form, which is based on the preparation of memorial orders for each business transaction. This type has a number of disadvantages: a significant lag between analytical accounting and synthetic accounting, as well as increased labor intensity: you have to duplicate records several times.

Magazine Forms

For state employees, the Ministry of Finance has developed and recommended unified forms (Orders No. 123n dated September 23, 2005 and No. 25N dated February 10, 2006). But it is not necessary to apply them (No. 402-FZ of 12/06/2011). The organization has the right to independently develop and approve forms of accounting journals. But for this they should be approved by a separate order of the head or in the form of an annex to the accounting policy.

Blank journal OKUD 0504071

List of current journals

State employees use these types.

Non-profit organizations use others.

Features of the formation of accounting registers

Law No. 402-FZ establishes mandatory requirements for accounting documentation. It does not matter what type of form was chosen by the organization: unified or developed independently.

Required registration details:

1. The name of the document and its form.
2. Full name of the institution.
3. Start date and end date of logging. The period for which it was formed.
4. Type of grouping of accounting objects (chronological or systematic grouping).
5. Indication of the unit of measurement for accounting objects, or the monetary value of the measurement.
6. Indication of officials responsible for maintaining the register.
7. Signatures of responsible persons.

Registration journals are compiled on paper or in electronic form. For the latter, you will need an electronic signature, which certifies the document. Without a signature (electronic or handwritten), the journal-order is considered invalid.

Corrections are allowed. They can only be entered by the person responsible for keeping the journal. Nearby, indicate the date and certify the corrective entry with a signature, with a breakdown of the position and full name of the responsible person.

Filling rules

Each journal has its own filling features. Let's consider the basic rules for filling in more detail.

Journal of registration of incoming and outgoing cash orders (JO No. 1)

We make entries based on the cashier's report, confirmed by the relevant documents (and) at the end of the working day. If the movements on the cash desk are insignificant, it is allowed to make entries in the register for 3-5 days, according to several reports at the same time. Then in the field "Date" we indicate the period for which we make records. For example, 3-6 or 20-23.

Log-order 2

Entries are made on the basis of bank statements and other supporting documents (cheques, reports on the status of a personal account). It is allowed to make one entry for several bank statements. In this case, in the "date" field, be sure to indicate the start and end dates of the statements.

Log-order 6

We fill in the register on the basis of documents confirming settlements with suppliers and contractors. Combining records is not allowed. The total balances of the previous period are transferred to the next register, in the "Balance at the beginning of the month" field.

Log-order 7

We register settlements with accountable persons. We make separate entries for each advance report. Concatenation or grouping of strings is not allowed.

Log-order 13

We make records of the costs of our own production, in the context of each business transaction (depreciation, wages of production personnel, materials, deferred expenses, etc.).

When using automated accounting programs, data in order journals is filled in automatically. Moreover, records are generated for each business transaction separately.