Учетные регистры являются бланками или счетными tables of a certain form, designed for grouping and recording the accounting data on the availability of funds and operations conducted with them. They are built 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 paying income tax should also maintain tax registers.
Данные этих документов необходимы для получения information on the conduct of the 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, accounting registers are divided into cards (inventory records, inventory records), 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, receivables), 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, inwhich records are kept on accounts, with a brief description of the contents of operations (accounting of assets, cards, statements, books); synthetic, in which accounting is carried out in monetary terms, without explaining the text (the main book); combined.
The structure is divided into accounting registers for 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).
Regarding the nature of the entry, the accounting registersallocate chronological (fix operations on the time of their commission, without grouping by accounts), systematic (grouped according to a certain system, reflect the operations of a homogeneous nature: the main book, the record of stock balances) and combined (order logs).
According to the structure they are one-sided, two-sided,multigraphic, chess and linear. Unilateral columns of debit and credit records (accounting cards) are combined. Two-sided have two unfolded pages (on the left - debit, on the right - a loan), they are used for accounting in books. Multigraph registers are necessary to reflect additional indicators when conducting analytical accounting (for the enterprise as a whole, for 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 kept carefully, withoutcorrections and erasures. The entries made in them should be rechecked by comparing the data of analytical and synthetic accounting registers, since they are used for reporting.
Data reconciliation can be carried out in a continuous orselective method. 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.
