Drawing up an order journal for account 01. Filling out order journals (forms and samples). Generating an account statement using the "Account turnover" report

To ensure the implementation of one of the most important and basic functions of accounting, that is, control over the effective use of both production and non-production assets and resources, certain systems are required, the powers of which are enshrined at the legislative level.

The journal order form is most acceptable for organizations with any field of activity, which is why it is most widely used.

In confirmation of this fact, we can say that all the main automated accounting systems work according to this principle, that is, they are based precisely on the journal order form.

This form organically combines systematic, chronological, analytical and synthetic accounting. Why do accountants use this set?

Such a relationship can be visualized as follows:

1. Analytical accounting is carried out only by those departments that are responsible for receiving and storing inventory, as well as paying salaries and various benefits to employees. carry out this type of accounting in monetary as well as quantitative terms.
2. Synthetic accounting carried out only in the financial department of the company. Its distinctive feature is that it takes the form of an exclusively monetary expression.
3. Chronological accounting necessary to document completed business transactions in the form of records with supporting documents attached.
4. Systematic accounting necessary to formalize completed business transactions that differ in their economic content.

If the data entry was carried out absolutely correctly, then the final figures for any type of records should match. Such equality allows the head of the company to assess the actual situation, taking into account all the individual accounts of the organization.

Accounting registers are called certain journals-orders, notes in which are made exclusively in accordance with the chronological framework. These records are drawn up in the form of any business transactions, and they are associated with both synthetic and analytical methods of accounting.

This form involves filling out special journal orders that appeared as a result of registering notes, which are based on the credit-debit principle, when both a credit for a single account and a debit for the same account are simultaneously issued.

Thus, the total amount for business transactions can be recorded only once, and no repetitions are allowed. Entries in journal order form are made based only on primary receipt documents.

Any journal order is allowed to be opened only for one month, therefore, for more convenient maintenance and filling of them, the accountant who has been appointed responsible for filling it out can divide all accounting registers by types and categories of corresponding accounts by using several notebooks or corresponding books for notes.

Notes and entries can be made during the reporting month, and this can be done directly in the accounting register itself, or in certain auxiliary statements using summation. The latter is only done when there are too many similar accounts for small amounts. In the form of such auxiliary statements, the following documents are often used for reporting in journal-order form:

• special statements that form the basis for the journal-order system;
• certain sheets used to decipher information;
• any types of financial and production parts;
• any tabular form.

You can easily transfer information from all statements at any time, since no special time is set, for example, every week, only on the last days of the month, and so on. When the reporting month comes to an end, all total amounts reflected in the order journal are transferred to subsequent reporting documentation, that is, to the accounting register, which is usually called General ledger.

Order journals are maintained in order to correctly display the balance recorded in the company.

The general ledger is called the general register, which is part of the journal order form. It lasts for one year. Its main purpose is to control all funds that are in the reporting documents.

In addition, it is important to analyze the ways in which they circulate, for example, in various correspondent accounts. For each individual account, it is necessary to create a specific page, and for each month a corresponding line is allocated in the sections.

The book is maintained in order to carry out calculations on all final annual lines with each individual account and to compare credit and debit turnover. Correct maintenance of the necessary documentation in journal-order form presupposes the equality of the total amounts of credit turnover and the total amounts of debit turnover.

If absolute equality is not achieved, then it is quite obvious that some accounting register was filled out incorrectly. Therefore, the accountant is faced with the task of identifying this error. After analyzing the information obtained after verification, it is necessary to draw up a turnover sheet and.

The Ministry of Finance has established and recommended its list of certain standard reporting forms for any type of accounting registers in a special resolution, however, despite this, the company has the right to develop its own forms in order to carry out more extensive control and thorough analysis of the information received. Naturally, no significant changes are allowed.

The main and most significant advantage of this system is that it assumes maximum transparency in the reflection of all necessary information, and the way it is maintained is clear, which allows for an accurate and thorough analysis of primary documentation.

What order is the basis

Paragraph 19 of the Regulations, which regulates accounting, as well as the provision of financial statements in the Russian Federation, states that all forms for accounting registers are approved by the Ministry of Finance. This provision is part of Order No. 34n, which entered into force on July 29, 1998.

Letter #59 was released on July 24, 1992. It contains recommendations for maintaining journal-order records, which is rightfully considered the most widespread in Russia. In addition, it has been implemented in many accounting programs.

The features of the journal-order system include the following principles:

• order journals are filled out strictly in the order in which transactions were recorded in the credit account, and debited accounts are taken into account in correspondence;
• Accountants need to combine synthetic and analytical accounting in a single register;
• any business transaction is reflected in accounting according to the indicators necessary for monitoring and maintaining reports;
• financially and methodologically related accounts must be combined into one journal order;
• A monthly order journal is often used.

Advantages and disadvantages

The main and undoubted advantages of the journal-order system for accounting include the following:

• the possibility of combining synthetic and analytical accounting into a single whole; this means that accounts in analytical accounting are combined with accounts in synthetic accounting, thereby eliminating the need to use various intermediate registers;
• reducing the number and volume of records, that is, accounting registers and the General Ledger are built as rationally as possible using the combination of synthetic and analytical accounting in a single register, which speeds up document flow;
• registers are subject to certain reporting, control and analysis requirements; it follows from this that the accumulated information in the sections that are necessary for maintaining reports excludes the selection of information on the last days of the reporting period;
• the possibility is provided for the widespread introduction of computers into operation;
• responsibilities are distributed more effectively among the employees responsible for this;
• following a specific work schedule;
• improving the efficiency and technique used to produce the report.

It is important to take into account that the journal-order system does not have prospects for its further development, since it involves the use of manual labor by employees.

The disadvantages of the journal-order system are possible difficulties in the construction of certain accounting registers, which are oriented towards exclusively manual entry of information and thereby complicate the mechanization of accounting. In addition, some registers are not interconnected.

You can learn from this article how order journals and the general ledger are compiled.

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.

Journal order No. 1 for account loan. 50 "Cashier" from 01/01/2016 to 01/31/2016 to the debit of the account.
from-to as of 01/01/2016 98300
					from to 02/01/2016

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.

Statement for railway station No. 1 on the debit of the account. 50
			Perv. doc	Wiring	Amount, rub.
		Revenue received for sold operating systems
		Payment received for long-term securities
		Received DS for salary payment
		Payment received for services rendered
		Revenue received from products sold

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:

Journal order No. 1 for account loan. 51 from 01/01/2016 to 01/31/2016 to debit accounts
D s-to 01/01/2016 100000
						from to 02/01/2016 158300

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 such a register 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.

Provider	Check	From K/ta account. 60 in D/t accounts				From to the beginning of the month		Paid		from-to to the end of the m-tsa
								K/t 51	K/t 91
LLC "Temp"	No. 100458 dated 01/18/2016
	No. 000145 dated 01/05/2016

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

			Balance at the beginning of the month		Issued on report			according to advance report
								date of presentation	approved amount of expenses
		Ivanov I.I.

From the account 71 in d/t accounts			overexpenditure was reimbursed to the employee		unused amounts are withheld

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.

In D/t accounts	Turnovers on correspondent accounts

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 order No. 13 for credit account. 01 to debit accounts

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.

The company must formalize cash transactions using primary documents in accordance with the Procedure for conducting cash transactions. Previously, to record and group them, special registers were also used - order journals No. 1, as well as statement No. 1 to it. Currently, these documents are used in specialized programs as one of the types of sampling reports.

Journal order 1 was previously used in the accounting form of the same name. Accounting programs are currently built on its basis. In them, all order journals are filled in automatically, after completing the primary documentation.

Only small enterprises still have this form of accounting, in which amounts for primary documents must be posted in special tables. However, even here it is now quite rare to see filling out an order journal manually.

Its main advantage lies in the ability to group documents simultaneously in chronological order and by accounting accounts, that is, by areas of spending funds. And its construction according to the principle of a checkerboard sheet, the value of the total in the columns is equal to the total total in the rows, provides the opportunity to additionally monitor the correct posting of documents in the General Ledger.

Magazine Order No. 1 and the statement to it are currently not mandatory to fill out. They are compiled as one of the types of summary reports for monitoring and obtaining information in the context of the use of cash.

In addition, there are variations of this register for enterprises in different industries. In construction, a 1c order journal is issued, in sales and supply companies - a 1sn order journal.

How to use the journal

The journal order is drawn up on the basis of data from cash receipts orders, pay slips or cashier reports. It can currently be compiled for any period - day, week, decade, month. At large enterprises with a large number of documents at the cash desk, it is completed in one or several days. Journal order No. 1 serves only to reflect transactions on the account loan. 50 Cash desk, statement No. 1 is used for debit analytics.

The cash document or cashier's report is reflected in the chess sheet. If the register is compiled per day, the number in order is indicated horizontally, otherwise the date of registration of the primary documents. Amounts are distributed in columns in accordance with the accounting accounts indicated in them.

When closing the order journal, the totals for each line and column are calculated. The sum of everything must come together “at an angle.” After this, the cash balance (balance) at the end of the period is displayed.

This register, after registration (printing), is filed together with the primary documents that are reflected in it.

Balances on certain dates in it must coincide with the balance in the cashier's reports, and in total - with the turnover on the loan account. 50 in the General Ledger for the relevant period.

Sample of filling out journal order No. 1

At the top of the document the name of the company, its registration numbers, and address are indicated.

“Journal order No. 1” is filled in below and if it is generated several days in advance, then the start and end dates of the period are indicated.

The name of the columns of the table contains the codes of the accounting accounts, which are debited from the credit account. 50 amounts apply. Using the Chart of Accounts, which gives approximate correspondence for a given account, you can check the correctness of the codes used in the primary documents.

The first column reflects the number in the order of the entry made or the date of cash transactions if the cashier's reports are posted for several days.

The last line of the order journal also contains totals, but for different accounts (by areas of spending).

The report is endorsed by the director of the company and the chief accountant with a transcript of their personal data.

Nuances

If journal order No. 1 is issued per day, then it does not have a debit balance column.

A journal order is an accounting table built in a checkerboard shape, allowing one entry to account for an operation on two accounts - debited and credited.

Entries in journals - orders are made on the basis of data from verified and properly executed primary documents or reports of financially responsible persons, bank statements, etc. Documents recorded in order journals indicate: the date of entry, N of the order journal, N of the line in the journal for which the entry was made.

Order journals are built on a credit basis, i.e. registration of credit turnover for each balance sheet account is carried out in correspondence with debited accounts. The order journals reflect all transactions related to the credit of a particular account in correspondence with the debit of the corresponding accounts.

It is recommended to calculate subtotals within a month on a ten-day or five-day basis. At the end of the records for the reporting month, the totals for the month are calculated. For those accounts for which a statement is maintained simultaneously with the order journal, the results of this statement for each column are verified with the corresponding results of other order journals for interrelated accounts. At the time of the inventory of inventory items and funds, the results must be summed up in journals, orders and statements.

After calculating and checking the monthly results, the journals - orders and statements to them are signed by the person who compiled them, indicating the date. In addition, all journals - orders are signed by the chief accountant of the trade, trust, office (centralized accounting) or his deputy.

The monthly results of the order journals are recorded in the General Ledger for individual accounts, about which a note is made in the order journal signed by the person who made the entry in the General Ledger. In the General Ledger, current turnover is shown only for first-order accounts. Credit turnover (sum of totals) is transferred in one entry from the corresponding journal - order; debit turnover - in separate amounts from different journals in correspondence with credited accounts.

For those accounts for which a statement is maintained simultaneously with the order journal, the results of this statement for each column are verified with the General Ledger. Checking the correctness of the entries made in the General Ledger is carried out by calculating the amounts of turnover and balances for all accounts.

Correction of errors found in the registers before entering the totals is carried out in the following order: the erroneous entry is crossed out, and the correct amount is given above the crossed out one. If an error is discovered in the order journal after the totals have been entered in it, but before they are entered into the General Ledger, the correction must be made after the totals line.

After recording the results of journals - orders in the General Ledger, no corrections are allowed in them.

Necessary clarifications of turnover are documented in a specially prepared accounting certificate, the data of which is entered separately into the General Ledger.

Changes in turnover in the current month for transactions relating to previous periods are reflected in the order journals with an additional entry (decrease in turnover - in red).

For accounting purposes, there are 10 standard forms of journal forms - orders.

Permissible changes when printing forms of standard journal forms - orders

When printing forms of journal forms - orders, based on the volume and content of the work, but without changing the basic principle of constructing standard forms, it is permitted:

• Use the back of the form, but do not continue the form from one side to the other. On each side of the form there must be a completed journal form - an order.
• Increase the number of columns in journal order forms by adding new columns for corresponding accounts.
• Print the numbers corresponding to the invoices in the corresponding columns of the form in a sequence convenient for the user (preferably in ascending order of numbers).
• Enter the appropriate text in the columns provided for accompanying entries.
• When printing journal forms - orders, observe the following margin sizes: right - 20 mm; top - 18 mm; left - 8 mm; lower - 10 mm; and also proceed from the table of sizes of the main details of the journals - orders.

All changes allowed by paragraph 9 of the general instructions must be coordinated with the accounting and reporting departments of the ministries of trade of the Union republics, which is noted in the header part of the journal - order when it is printed in a typographical way.

When printing journal forms - orders intended for keeping records of several accounts, they should be numbered in the sequence of accounts.

The construction of journals - orders and the order of their maintenance allows you to control the accuracy and completeness of accounting records both daily and at the end of the reporting month.

Control is carried out by reconciling entries in accounting registers with supporting and other documents (commodity and cash reports, bank statements, etc.). For example, debit and credit turnover, as well as the balance on the “Goods” account, must be verified with the amounts of receipts, expenses and balances of goods on the commodity accounts of financially responsible persons. This reconciliation is carried out as entries are made in the journal - an order and a statement for the "Goods" account. In the same order, the correctness of the entries in the accounting registers for the accounts “Cash Office”, “Current Account”, “Special Loan Account for Trade Turnover”, etc. is checked.

The accuracy and completeness of accounting records is also controlled by comparison of interrelated indicators reflected in different journals - orders. Thus, the amount of goods received from suppliers in the debit sheet for the “Goods” account is verified with the journal - an order for the credit of the “Settlements with suppliers and contractors” account. The data on payment of suppliers' invoices contained in the journal - order for the loan "Special loan account for trade turnover" and the statement for the debit of the account "Settlements with suppliers and contractors" must be equal to each other.

The amount of goods sold for cash on the credit of the journal - the "Sales" order - is verified with the amount of trading revenue in the statement in the debit of the "Cashier" account. The total receipt of money to the cash desk from the current account, reflected in the debit of the "Cash Account" account, must be equal to the amount indicated in the corresponding column of the journal - the order for the credit of the "Current Account" account.

The data on the issuance of funds to the sub-account contained in the journal - order for the credit of the "Cash" account is verified with the debit statement for the debit of the "Settlements with accountable persons" account. In the same way, data on the payment of wages, bonuses, pensions and benefits to workers and employees in the journal - order for the credit of the "Cash" account, turnover and balance in the "Other cash" account, sub-account "Cash in transit" with the journal - are verified. an order for the "Cash" account and with a statement for the "Special loan account for trade turnover" or "Current account", etc.

Only after a thorough check of the correctness and completeness of the reflection of business transactions is the data from journals - orders transferred to the General Ledger. Then control over accounting records is carried out by calculating the amounts of turnover and balances for all accounts in the General Ledger.

The amounts of debit and credit turnovers, as well as debit and credit balances must be equal, respectively.

All journals - orders for the reporting period must be bound (filed in a folder) in compliance with their numbering sequence.

Journals - orders are stored separately from primary documents.

Documents must also be bound (filed in folders) according to the corresponding journals - orders in the order of the sequence of entries in them. Cash, advance, commodity, material reports and registers, State Bank statements, grouping, analytical and control statements are stored together with related documents.

If there is a small number of documents related to transactions grouped in one journal, it is allowed to bind them into one folder according to several journals - orders, but with the obligatory separation of documents from one journal from another with a hard lining.

ZhO is responsible in accounting for the systematization of primary documentation. Using a journal-order accounting system, business transactions that each organization performs monthly are recorded.

ZhO are filled out on unified forms (OKUD code No. 0504071), approved by the Ministry of Finance through Orders No. 123n dated September 23, 2005 and No. 25n dated February 10, 2006. However, if necessary, an institution can use independently developed JO forms, having previously approved them by order and secured them in its accounting policies.

Each form of liquidation is used to reflect one or another loan transaction, then all the transactions performed are combined in a single register of synthetic accounts, highlighting the totals for each individual account.

Credit liquidations consist of two sections:

• main - for CT records;
• additional (statement) - for maintaining analytical records.

DT turnover is entered into special JOs together with corresponding CT accounts, which ensures the implementation of the double entry principle in accounting. Balances at the beginning and end of the period from the JO for each account are transferred to the general ledger of the organization.

Each institution has the right to choose the type of form with which accounting will be carried out:

• journal-order;
• memorial order.

However, the use of a journal-order form leads to simplification of the work of accounting, since its main principle is the systematization of accounting data and the automation of the preparation of periodic and final reporting.

Journal order 1 and statement 1

Journal-order No. 1 and the statement to it are filled out by the institution under account 50 “Cash” in accordance with incoming and outgoing cash orders. The balance on the CT account reflects all payments made from the cash desk, on the DT account - those funds that were received. The total line shows the amounts for which funds were paid. JO 1 should reflect cash balances on specific dates. These balances must necessarily coincide with the final balance on the specified day in the cashier’s report. The final line of the JO should be similar to the turnover for CT account 50 in the general ledger for the selected period.

The statement for ZhO No. 1 is filled out in a similar manner. The final turnover must necessarily coincide with the indicators of the cash register. At the end of the reporting month, the accountant needs to reconcile the final balance against JO No. 1, statement No. 1, and the indicators of the institution’s cash book.

Journal order 1: download the form in Word

Journal order 1: sample filling

Journal order 2: form

ZhO 2 reflects all transactions recorded on CT account 51. All information is indicated on the basis of statements and attachments to statements from the bank, including payment orders. The reverse side of ZhO No. 2 serves to reflect information about receipts from DT account 51. The algorithm for filling out ZHO-2 is similar to ZO No. 1.

Journal warrant 2: download form

Journal order 2: sample filling

ZhO No. 3-5

Operations on CT accounts 54-56, recording capital costs and special accounts in banks (letters of credit, check books, monetary documents), are formed in ZhO No. 3.

Journal warrant 3: form

Journal order 3: sample filling

Journal order 4: form

Movements on short-term and long-term loans, borrowings (accounts 66 and 67) are recorded in journal order 4.

Journal order 4: sample filling

Offsets of mutual claims between debtors and creditors are formed by journal order 5.

Journal warrant 6: form

All settlement transactions for goods and services supplied are recorded in ZhO No. 6. It also reflects the direct receipt of goods and provision of services. Settlements for the supply of goods and services are recorded in account 60 “Settlements with suppliers and contractors”. ZhO No. 6 is filled out for each counterparty and agreement.

Journal order 6: sample filling

Journal warrant 7: download form

Journal-order 7 is responsible for systematizing accounting data for settlements with accountable persons based on transactions on account 71. Journal No. 7 contains information in the context of all employee advance reports, all amounts of funds issued to the accountable persons, as well as carry-over balances for the selected period . The lines in ZhO No. 7 are not subject to grouping or merging.

Journal No. 7: sample filling

Journal warrant 8: form

ZhO No. 8 is a register for accounting settlements with debtors and creditors in accordance with analytical data for the following special accounts:

• 60 “Settlements with suppliers and contractors”;
• 62 “Accounting for settlements with customers”;
• 68 “Accounting for calculations of taxes and fees”;
• 73 “Settlements with personnel for other operations”;
• 75 “Settlements with founders”;
• 76 “Settlements with various debtors and creditors.”

JO No. 8 contains generalized data on mutual settlements with the above-mentioned counterparties, indicating funds received from such counterparties, including advance payments.

Journal order 8: sample filling

Journal warrant 10: download form

ZhO No. 10 is used to account for the costs of own production. ZhO No. 10 reflects summary data from multiple accounts for each financial and economic operation of the organization. Information is entered into ZhO No. 10 on the basis of a number of accounting reporting registers and statements.

Journal order 10: sample filling

Journal warrant 11: form

ZhO No. 11 is intended for recording accounting data on the shipment and sale of finished products. Registers that serve as the basis for the formation of ZhO 11 - statements No. 15,16. These accounting reports indicate actual or accounting prices for inventories, as specified in the accounting policies of the organization.