Account 51 “Current accounts” in accounting

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STATEMENT No. 2 on the debit of account No. 51 “Current account” from credit accounts +———————————————————————+ ¦ Balance at the beginning of the month rub.¦ +———————— ———————————————¦ ¦Line¦Date of issue-¦09 ¦48 ¦50 ¦62 ¦75 ¦76 ¦80 ¦90 ¦92 ¦94 ¦95 ¦Total¦ ¦ No. ¦ ki bank ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+————+—+—+—+—+—+—+—+—+—+—+—+——¦ ¦ ¦ А ¦ 1 ¦ 2 ¦ 3 ¦ 4 ¦ 5 ¦ 6 ¦ 7 ¦ 8 ¦ 9 ¦10 ¦11 ¦ 28 ¦ +——+————+—+—+—+—+—+—+— +—+—+—+—+——¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+————+—+—+—+—+—+—+—+ —+—+—+—+——¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+————+—+—+—+—+—+—+—+— +—+—+—+——¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——+————+—+—+—+—+—+—+—+—+ —+—+—+——¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +——————+—+—+—+—+—+—+—+—+—+ —+—+——¦ ¦ Total ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ ¦ +———————————————————————¦ ¦ Balance end of month rub.¦ +————————————————————————+

Download the document “Sample. Statement No. 2"

Key points

The journal-order system of maintaining accounting provides for confirmation of all business transactions with the appropriate document - a primary documentation form. The primary is registered in a special journal. Entries are made in chronological order.

All transactions are grouped into accounting accounts. That is, when reflecting correspondence with one accounting account, a separate journal order is used; when creating an entry for another account, the entry is reflected in another accounting journal. Note that the same entry can and should be reflected in two journals at once: in one for the debited account, and in the other for the credited account. This method reflects the double entry method of accounting.

The final data at the end of the reporting period is transferred to the key register - the general ledger. Let us remind you that a balance sheet is formed based on the general ledger data at the end of the financial year. Consequently, the reliability of financial statements depends on the completeness and correctness of recording information in the journal.

Let's look at each magazine in more detail, and provide sample forms and samples to fill out.

IMPORTANT!

The forms below are examples! In accordance with the provisions of the Law “On Accounting” No. 402-FZ, each economic entity has the right to independently develop and approve its own forms of primary and accounting documentation. The company is not required to keep all logs if there are no transactions to complete them. Justify the company's position on this issue in its accounting policies. approve your own forms by a separate order or annex to the company’s accounting policies.

Payroll based on the Employee Salary Analysis report

An alternative to the Payroll (T-51) can be a form created on the basis of the Salary Analysis by Employees .

This report is located in the section Salaries and Personnel – Salaries – Salary Reports or can be printed directly from the Payroll .

The report itself looks like:

In order for the report to satisfy the conditions of the primary accounting document (clause 2 of Article 9 of Law 402-FZ), it is necessary:

• Change: report title to Payroll Sheet ;
• name of the organization - in accordance with the abbreviated name in the Unified State Register of Legal Entities.

Bukhekspert8 suggests using the monthly payroll form modified by our specialists.

Loading the Payslip form

To download the proposed printed form of the Payroll, go to the section Salaries and Personnel – Salary – Salary Reports – Salary Analysis by Employee (monthly).

In the form that opens, click the More button - Other - Change report option - More button - Load settings.

After selecting the download file on your computer, click Open .

Once the upload is complete, click the Finish Editing on the report form.

Editing the Payslip form

Set the report parameters:

• Name of the organization,
• period

and click Generate . The payslip will be generated without a number. To enter a number, click the More – Table – Edit button.

Enter the serial number of the statement manually. The payslip is ready.

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Magazine-order No. 1 “Cash desk”

To generate the organization’s cash turnover, a special journal order 1 is used (in Word and a sample filling can be found below). In other words, all operations in which account 50 “Cash” is involved should be reflected in order No. 1.

The basis for making entries is the cashier's report. The document is generated on the basis of issued PKO and RKO for the day (or several days). Credit turnover by account. 50 in the journal are disclosed in more detail than debit (receipts to the cash register). To detail cash receipts, order journal 1 and statement 1 are used. That is, statement 1 is a breakdown of profitable transactions with the company’s cash.

Form No. 1

Example of filling out order No. 1

Payroll T-51

Payroll (T-51) as the primary document for salary accounting . The statement is generated in the form of a report and is located in the section Salaries and Personnel - Salaries - Salary Reports.

Like every report, the Payroll (T-51) is formed on the basis of accumulation registers, in this case - salary registers:

• Retention accruals for employees - fill out columns: 8-12 - Accrued ;
• 13-15 — Withheld and credited.

Columns 9, 10, 11 are not automatically filled in by the program.

• Mutual settlements with employees - fill out the following columns: 16 - Amount of debt for the organization ;
• 17 — Amount owed to the employee;
• 18 — Amount to be paid.

A special feature of the accumulation register Mutual settlements with employees is that information in this register is accumulated from documents:

• Payroll;
• Statement to the bank;
• Statement to the cash register.

Most often, errors occur when filling out columns 16,17,18 of the Payroll report (T-51) , i.e. those for which the Mutual settlements with employees .

You can check the correctness of filling out T-51 using the Universal report Mutual settlements with employees

A feature and limitation of the Payroll Sheet (T-51) in 1C is that it is completely filled out only after the documents have been created and posted

• Statement to the bank;
• Statement to the cash register.

Magazine No. 2 “Current account”

To conduct business transactions on company current accounts opened in credit and banking institutions, use order journal 2 (and an example of filling can be found below). Entries should be made only on the basis of bank statements. They confirm the fact of movement of the company's monetary assets. The journal details debits from r/accounts. A special statement is kept to disclose information about receipts.

Journal warrant 2, form

Filling example

Account card 51: sample filling

Here are 51 design examples for an account card.

According to the bank statement of Vympel LLC, as of the morning of April 1, 2019, the balance of funds in the company’s current account amounted to 120,000 rubles. During the day:

• the company received an advance payment under the supply agreement for Riga LLC in the amount of 200,000 rubles;
• paid the partner Les LLC under the contract for the provision of services 100,000 rubles.

Balance at the end of the day 04/01/2019 – 220,000 rubles.

This information is entered into the account card when the accountant processes accounting data. Account card 51, a sample of it will look like this:

Magazine No. 3 “Special Accounts”

If the company's funds are stored in special accounts opened with banks or other credit institutions, then transactions on such accounts are reflected in journal No. 3. Records are formed according to the account. 54, 55, 56 accounting. In other words, if an enterprise uses letters of credit, check books or stores money in other special accounts in its activities, then record the movement through these storage locations in form No. 3.

Example of filling out form No. 3

Journal order No. 4 “Borrowed capital” and No. 5 “Mutual offsets”

If a company receives loans or borrowed funds to conduct business, then settlements on the loans received are carried out in a special journal No. 4. The turnover in the account is entered into the register. 66 and 67, that is, for short-term and long-term loans and debt obligations.

Journal warrant 4, form

Filling example

Settlements by means of mutual offset of services rendered, works or goods supplied between economic entities are recorded in journal order 5 “Mutual Offsets”. Offsetting transactions between Russian companies are now carried out quite rarely. But offset of counterclaims is not prohibited.

Journal order, form

Filling example

All accounting information regarding this documentation must be displayed in the appropriate subsection “Current Account”. A corresponding statement must be attached to each individual form of this journal.

All necessary entries in the document must be made on the basis and in strict accordance with bank statements, in accordance with the existing current account and the documentation accompanying it.

In this documentation and the accompanying statement, each individual corresponding account must have a final record, which necessarily corresponds to one or more bank statements, displaying the start and end date of the transaction.

All available amounts are subject to grouping according to the method of calculating the information that was displayed in the bank statement and accompanying financial documentation. The final indicators must be entered in the order journal and the accompanying statement of the appropriate form. All results of operations obtained must be reflected in corresponding accounts, indicating bank statements and other documentation.

All financial capital that remains in the bank current account is subject to mandatory indication in the statements at the beginning and end of the month (by date). To be able to quickly analyze the actual state of the company's capital during one reporting period, it is necessary to apply information on the residual balance, which is displayed in the bank statement.

Sample

Initially, it is worth remembering that companies have the right to independently develop the form of journal order No. 2.

Documents for download (free)

• Journal order form No. 2
• Sample journal order No. 2

Considering that accounting is automated in most cases, there is no need to maintain a personal journal-order form in Form No. 2. This register can be created automatically on the basis of extracts from banking institutions posted in the accounting database.

The completed journal order in form No. 2 looks something like this (conditional information for October 2021):

As you can see, there cannot be any difficulties in drawing up the document. It is enough to ensure the accuracy of the information provided.

Journal-order No. 6 “Settlements with suppliers”

To register documents reflecting settlement transactions with current contractors, suppliers and other business partners, use order journal 6. Make entries based on received invoices, delivery notes and signed certificates for work and services performed. Enter expense transactions based on bank statements confirmed by completed payment orders. It is unacceptable to combine records even for one contractor (supplier). Each document is reflected separately.

Form No. 6

Magazine No. 10 “Main production”

All expenses that are aimed at ensuring the main activity are reflected in journal No. 10. Group business operations according to accounting accounts: fixed assets, depreciation, wages of key personnel, tax deductions, inventories and other expenses.

Journal-order 10,

Journal order 10, sample filling

Accounting statement for account 51

The balance sheet of 51 accounts is an internal report of the organization, which contains a final list of turnover and cash balances in non-cash form. It reflects the availability of money in the organization.

By order of the owner, the bank makes daily payments of obligations and expenses for economic activities. Provides cash for the daily needs of the organization: payment of wages, current business expenses.

If the organization does not have the required amount of money, the bank makes payments sequentially, paying off payment requests gradually. Payment transactions are carried out on the basis of clause 2 of Article 855 of the Civil Code of the Russian Federation, which establishes the order of payments with debtors.

Magazine No. 11 “Finished products, sales”

Record the products produced in journal No. 11. If the company provides services or work, then record the results of its activities in journal order 11. Information can be grouped by product range, type of product or category of service. The company has the right to independently develop a form, taking into account the specifics and type of activity.

Journal warrant 11, form

Sample filling

Magazine No. 13 “Property and capital”

Reflect the movement of fixed assets and intangible assets in the company in special order No. 13. Enter information based on primary documents. For example, OS cards, invoices for internal movement, intangible asset registration cards and other primary documentation. It also reflects depreciation operations on the company’s property assets. The register also records information about changes in the authorized capital.

Form No. 13

Journal order 13, sample filling