An order journal is a journal that is used for a certain form of accounting and is created in the form of a chess table. In this case, records should be made as documentation or totals for each month are received from specific cumulative statements.
Instructions
Step 1
Create one folder for each separate journal order that you can replenish during the financial year. The journal-order structure of accounting at the enterprise is the most common. As a rule, it is used in special accounting automation programs.
Step 2
Include in the journal-order "Cashier" under No. 1 all the results of business transactions. To do this, use the results obtained on account 50, called "Cashier". The journal must be kept for 1 month. At the same time, periodically file all cash documents to it (various types of expense and receipt cash orders, an applied sheet from the cash book). Here it should be borne in mind that the cash book is a separate document.
Step 3
Form a second journal-order number 2: "Bank". In turn, it is necessary to file all bank statements with an attachment in the form of payment orders.
Step 4
Please note that there are 10 standard forms of order magazines. Each of them should allow, with the help of one record, to take into account the operation on two accounts at once - debit and credit. All entries in such documents should be made on the basis of information from verified and correctly executed primary documents or reports of financially responsible entities, bank statements, etc.
Step 5
Indicate the following data on the documents that will be recorded in order journals: date of recording, number of order journal, line number in the previously used journal, which was recorded. Please note that these journals must be developed on a credit basis, that is, the registration of credit turnover for each individual balance sheet account must be made in correspondence with the existing debit accounts. Reflect in them all transactions that relate to the credit of a particular account in accordance with the debit of the accounts.
