Accounting. Accounting registers and methods of recording in them (the most important)

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Accounting. Accounting registers and methods of recording in them (the most important)

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23. Accounting registers and methods of recording in them

Record account transactions - means to reflect its content in accounting books, cards or summary sheets, which are accounting registers.

Registers are paper sheets specially printed in a typographical way, which are intended for the purpose of registering business transactions. Registers (in appearance) are divided into books, cards and summary sheets.

Books - these are sheets intertwined with each other, which are bound in one piece.

book advantage - ensuring the safety of information for a sufficiently long time.

Lack of - the possibility of working with it only one person, i.e., there is a great possibility of various difficulties in the distribution of labor between accounting workers.

In accounting, such books: cash book, book of registration of incoming and outgoing orders, book of powers of attorney, book of deposit amounts, general ledger, etc.

Cards - These are free sheets that are made from thicker paper. They are printed in a typographical way. The cards are intended for conducting analytical accounting on accounts; they are stored in a special file cabinet by groups and names of funds.

In accounting, it is customary to keep inventory cards for materials, inventory cards for fixed assets, etc. Free sheets are made of thinner paper and a larger format. These are, as a rule: order journals, statements, development tables.

Free sheets have their own benefit - they enable the optimal distribution of labor between accounting workers, which allows them to be processed faster, especially during the reporting period. Most order journals include inserts, making it easier and more convenient to count and record. For ease of storage, loose sheets are usually bound into books. If the data is processed on a computer, then a typescript is printed in the form of a free sheet.

In accounting, there are the following entries in accounting registers:

▪ chronological - this is a record of an operation that is performed as it is performed in a certain sequence;

▪ linear notation - this is an entry in the register, which is made on the basis of a document in one line.

▪ chess notation - the amount on the main document is written to the register, after which the check is displayed in one working record. In the event that the registers are not calculated and the amount is not transferred for further accounting, then all kinds of correction of errors in the records are applied.

With the corrective method - the wrong amount is crossed out, and the correct amount is written on top. If necessary, the correction is confirmed by a signature. In the direction of decreasing the amount for the difference, an entry is made in red ink in certain registers. If the amount needs to be increased, then it is necessary to apply an additional entry in ordinary ink. If all the totals in the registers have already been calculated and the amounts have been submitted for reporting, but an error is found, then the error is corrected next month as a corrective check ("red reversal", additional entry).

Author: Kabkova E.N.

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