"Methodological instructions on the procedure for conducting a documentary audit of financial statements and calculations of enterprises on the issue of the correctness of calculation, completeness and timeliness of payment to the budget of the property tax of enterprises for 1992 and 1 quarter ...

2. Checking the reliability of accounting, the correctness of reflection in the accounting of business transactions, the reliability of accounting for fixed assets, inventory, production and distribution costs, sales, settlements, cash, results of financial and economic activities

The accuracy of accounting data is (achieved) by direct verification of primary documents and entries in accounting accounting registers. It is carried out by a continuous or selective method, depending on the purpose of the check.

With the continuous method, all documents and entries in the accounting registers for the audited period are checked. Operations for registering (deregistering) purchased (sold, written off, etc.) fixed assets, inventory items, including low-value and wearing items, cash, banking transactions, settlements with suppliers, buyers , customers, debtors and creditors, the budget, as well as other areas of the enterprise in the cases specified in the verification program.

With the selective method, part of the primary documents is checked in each month of the checked period or for several months.

If a random check has established serious violations of the accounting procedure or abuse, then the check is carried out in a continuous way with the obligatory withdrawal of the necessary documents indicating the concealment of objects from taxation or abuse, in the manner prescribed by the Instruction of the Ministry of Finance of the RSFSR dated 07.26.91 N 16/176 "О the procedure for the seizure by an official of the state tax inspection of documents testifying to the concealment (understatement) of profit (income) or the concealment of other objects from taxation from enterprises, institutions, organizations and citizens. "

The reliability of financial and business transactions is established by formal or arithmetic checks of documents.

A formal check establishes:

the correctness of filling in all the details of the documents;

the presence of unspecified corrections, erasures, additions in the text and numbers;

authenticity of signatures of officials and financially responsible persons. If necessary, the employee's signature in this document is compared with his signature in other documents, and if in doubt, the employee's personal confirmation should be obtained in the form of explanations on this fact of the business transaction or the documents should be sent in accordance with the established procedure to the internal affairs bodies for a graphological examination. The order of interaction between tax authorities and internal affairs bodies is determined by the letter of the USSR Ministry of Finance and the USSR Ministry of Internal Affairs dated July 21, 1990 N 82/13 "On the organization of interaction between state tax inspections and internal affairs bodies".

During the arithmetic check, the correctness of the calculations in the documents is determined, for example, the correctness of the displayed totals in the primary documents, accounting registers and reporting forms.

The reliability of business transactions reflected in the primary documents, if necessary, can be established by conducting counter checks at enterprises with which the audited enterprise has economic ties.

During counter checks, the primary documents and credentials of the auditee are compared with the corresponding documents and data located in those enterprises from which funds or material values ​​were received or issued, and the data specified in the acts of counter checks must be necessarily confirmed by the signatures of the head and chief the accountant of the enterprise in which the counter-audit is carried out.

Directly at the enterprise are subject to mandatory verification:

Inventory materials of property and financial obligations, compliance of its results with accounting data. In case of discrepancies, find out the reasons and measures taken;

The results of the revaluation of raw materials, materials, fuel and other material assets as of 01.01.92, fixed assets (funds) and foreign exchange assets, the completeness of the revaluation coverage of these funds and funds and the timely reflection of the revaluation results in accounting and reporting;

Turnover sheet- a way of summarizing the data of accounting registration in the accounts of accounting. It is compiled to summarize the data of synthetic accounts and mutual verification of the correctness of entries in them.

The turnover statements are compiled at the end of the month on the basis of account data on balances (balances) at the beginning and end of the month and turnover for the month.

Revolving statements include data from all synthetic accounts used by the organization in accounting policies. A separate line is allocated for each account, which indicates: the opening balance, turnovers on debit and credit, and the final balance on this account.

There are three pairs of columns in the turnover sheet, which show the balance and turnover of debit and credit.

With proper accounting, there should be a pairwise equality of the totals (equality of three pairs of totals):

The total of the debit opening balances of the accounts must equal the total of the credit opening balances;

The total of debit turnovers on the accounts - the total of credit turnovers;

Total Debit Ending Balances - Total Credit Ending Balances.

The turnover sheet for synthetic accounts is as follows (Figure 7.1.):

Figure 7.1. Turnover sheet for synthetic accounts

Turnover statements for analytical accounts are compiled for each synthetic account to which analytical accounts are open. They represent the totals of turnovers and balances for all analytical accounts, united by one synthetic one. Designed to verify the correctness of accounts and to monitor and control the status and movement of certain types of funds.

The checkerboard summarizes the data on turnovers on the accounts and serves to disclose their content and check the correctness of the correspondence of accounts. The sum of the turnovers on the debit of the accounts must always be equal to the sum of the turnovers on the credit of the accounts, which is due to the use of double entry in the accounts.

8.1. The meaning and principles of classification of accounts

Classification of accounting accounts - this is their unification into groups on the basis of the homogeneity of the economic content of the indicators of property, liabilities and business transactions reflected in them.

The main features by which all accounting accounts are classified are:

Economic content of the account;

Purpose and structure of the account.

Classification is the basis for building a chart of accounts.

The economic content of an account is determined by the homogeneity of business transactions recorded on a given account and a group of accounts, that is, by the content of an object recorded on it.

The purpose of the account indicates the content of the debit and credit, the nature of the transactions reflected on them, the balance (balance) on the account and its reflection in the balance sheet. The purpose of the accounts determines their structure, i.e. build order to reflect debit and credit entries.

Account data is used for reporting, monitoring the implementation of the plan and analyzing the economic activities of the enterprise. Reporting and control over the activities of the enterprise are possible when the accounting data are reliable. This requires careful verification of credentials.

The procedure for checking records on accounts is due to the nature of the mistakes made:

1. absence of data recording of any document on accounts or its secondary recording;

2. the entry "debit" and "credit" was made in other accounts than indicated in the documents or the required entry was omitted in one of the accounts;

3. Incorrect reflection of the amounts of transactions on the analytical accounts, or the absence of a record on one or more analytical accounts.

Errors of the first type can be detected by comparing the turnovers for each synthetic account with the totals of the amounts of documents to be recorded on these accounts.

The possibility of detecting errors of the second kind stems from the double entry method, in which each business transaction is recorded in the debit of one and the credit of another account. In this case, the equality of debit and credit totals should not be violated. The correctness of these records can be checked by calculating the totals and the sums of the balances displayed on them.

Errors of the third type are revealed by comparing the results of turnovers and balances for all analytical accounts with the data of the synthetic account in the development of which they are kept.

One of the ways to check and generalize accounting data are turnover sheets compiled for synthetic and analytical accounts.

The turnover list is a table with three pairs of identical numbers. In the first column, write down the name of synthetic accounts, in the next two columns - account balances at the beginning of the month for debit and credit, then turnover for debit and credit and balances for the first day of the next month for debit and credit. Three pairs of columns in the statement must have equal totals for debit and credit. The equality of the totals at the beginning of the month is due to the fact that they reflect the total amounts of the property of the enterprise and its sources, which should be equal. The totals of debit and credit turnovers are equal, since transactions are reflected in a double-entry way. The totals of the final balances are equal, as they reflect the property of the enterprise and its sources.

The turnover sheet for synthetic accounts for October 200-

If a transaction record for a document is missing or incorrectly reflected on a debit or credit, then these errors lead to an inequality in the totals. To find them, you need to compare the results of the monthly turnover with the total of the chronological record. If the record is correct, the totals should be the same.

Turnover sheet for synthetic accounts is a set of turnovers and balances for all synthetic accounts, designed to summarize and check accounts, compile a new balance sheet and general acquaintance with the state and changes in funds.

The ending balances of all accounts in the circulating sheet show the condition of the property and its sources. These balances are transferred to the balance sheet: debit - into an asset, credit - into a liability. The equality of the totals of all three pairs of columns of the turnover balance sheet for synthetic accounts indicates the correct application of the double entry method in the current accounting. However, in this case, there are errors that include the recording of individual amounts to the wrong account to which they refer. To identify such errors, the data of the turnover sheet for synthetic accounts are compared with the corresponding data of analytical accounting.

Turnover statements for analytical accounts are compiled in the same form as turnover statements for synthetic accounts. Analytical accounts for accounting for material values, along with value ones, also contain natural indicators.

Turnover statements for analytical accounting accounts are collections of turnovers and balances for all analytical accounting accounts united by one synthetic account, and are designed to verify the correctness of accounting records for these accounts, as well as to monitor the state and movement of certain types of property and its sources.

The turnover sheets for the accounts of analytical accounting of the accounts "Materials" and "Settlements with suppliers and contractors" are presented below.

Turnover sheet for analytical accounts of the "Materials" account for October 200_

Name of materials	Units	Price	Balance as of 01.10.200_	Monthly turnover	Balance as of 01.11.200_
Quantity	Amount, c.u.	Coming	Consumption	Quantity	Amount, c.u.
Quantity	Amount, c.u.	Quantity	Amount, c.u.
A	T		3 000	30 000	1 500	15 000	2 000	20 000	2 500	25 000
B	kg		5 000	10 000			3 000	6 000	2 000	4 000
V	PCS.				1 000	5 000			1 000	5 000
Total			-	40 000	-	20 000	-	26 000	-	34 000

The turnover sheet for the accounts of analytical accounting of the account "Settlements with suppliers and contractors" for October 200_

To check the correctness and completeness of accounting, the results of the analytical turnover sheets are checked against the data of the corresponding synthetic account in the synthetic turnover sheet. Balances and transactions are recorded on synthetic and analytical accounts in the same amounts, so their totals must be the same.

The compilation of turnover sheets is associated with high labor costs of accounting workers. In practice, widespread bald statements. They are used in enterprises where the quantitative accounting of materials and finished products in the warehouse is well organized. These statements do not contain data on turnovers, which simplifies their compilation. The balance sheets contain quantitative and monetary indicators.

Balance sheet for the "Materials" account

The possibilities of using turnover sheets for synthetic accounts are limited. According to the statements, it is impossible to determine where the values ​​came from, where they were sent. It is impossible to establish the content of the increase and decrease in property and sources necessary for the management of the economic activities of the enterprise. They are obtained from the chess turnover sheet. Entries in the chess sheet are made so that the correspondence of the accounts is visible. The intersection of the lines of the subject of the statement with the predicate column shows the correspondence of the accounts.

Chess turnover sheet

The sheet is filled out by putting down the totals of the turnovers of each account with the same correspondence at the intersection of the line of the debited account with the column of the credited account. The total is displayed on the debit of all synthetic accounts; the turnovers on the credit of the accounts are automatically transferred to the statement. Thus, chess turnover sheet- This is a set of turnovers on accounts, serving to disclose their content and check the correctness of the correspondence of accounts.

In the practice of accounting, several methods of counting verification of the totals recorded in the accounts are used. Control is based on a system of mutual (logical) linking of digital data of accounting registers. Since the register is built on a chessboard basis, the vertical total must coincide with the horizontal total.

For a countable check of the correspondence of records, it is necessary to calculate the total amounts recorded in a particular accounting register, then compare them with the total amount calculated according to the primary documents and thereby make sure that the control totals are equal or identify errors made (most often they occur in the correspondence of accounting accounts , arithmetic calculations, credential groupings).

Another method of control is to reconcile the equality of totals in some accounting ledgers with similar amounts in others. The fact is that some business facts are recorded in accounting registers twice, since the same business fact can pass through two different documents, each of which is created in different instances. For example, the bank draws up the receipt of funds from the current account to the cashier of the account holder in the statement from the current account, and the recipient company - in the receipt cash order, and both documents for the same business fact are recorded in two identical accounting entries: account debit " Cashier ", credit of the account" Settlement accounts ". As a result, a repeated account inevitably appears, therefore, accounting entries for the amount of funds received by the cashier from the settlement (foreign currency, special other) accounts in the bank are compiled and transferred to the General Ledger only once; in our case - according to the final data of the statement No. 1 (machine gram) accounting for the receipt of cash in the reporting period. The same accounting entry, but drawn up in the accounting registers of spending money with a bank account, after reconciling the identity of the correspondence of the accounting accounts and the corresponding amounts, is only "opened" (a sign similar to the English letter W is put) and is not entered into the General Ledger.

A repeated account is also formed in the accounting of transactions of transferring funds from the cash desk of the enterprise to its current account (an accounting entry from the "Cashier" account credit to the debit of the "Settlement accounts" account is compiled according to cash outflow orders and the corresponding statements from the current account, however, it is entered into the General Ledger transferred only according to the cashier's report); in the accounting of transactions for transferring funds from the current account to current, special and other special accounts (the accounting entry from the credit of the account "Current accounts" in the debit of the account "Special accounts in the bank" is drawn up twice: according to extracts from the current and special accounts in the bank , and it is entered into the General Ledger once - according to statements from the current account). Examples of the formation of repeated counting can be continued. The identity of the synthetic and analytical accounting data is mandatory.

As the control procedures are completed, the data is transferred to the general ledger, which in turn becomes the information base for financial reporting.

The procedure for correcting errors in accounting records.

It is necessary to draw up documents and accounting registers carefully, they should not contain blots and erasures. If certain corrections are needed, then they are negotiated according to the existing rules. Let us remind you that errors found in manually created documents (except for cash and bank documents) are corrected in the following ways:

· In documents - the incorrect text is crossed out and the corrected text or amount is written above the crossed out inscription. Strikethrough is performed with one stroke so that the corrected can be read. Correction of errors in the document must be indicated by the inscription "Corrected", sealed by the signature of the employees who signed the document; the date of the correction must also be set. This method of correction is called proofreading. For example, if an entry was made incorrectly in the accounting register, say, instead of 100 rubles, 115 rubles were mistakenly recorded, then you should carefully cross out 115 rubles with one line, put 100 rubles next to it, write "Believe corrected", put down the date of the correction and fasten the entries the signature of the responsible employee who made the correction;

· In accounting registers - by the "red storno" method, which, recall, consists in the fact that the incorrect correspondence of invoices or the amount is recorded in red ink, and this in accounting replaces the minus sign, i.e. means subtraction. Writing in red ink can be replaced by writing in the usual color in a square frame, which also means the "red storno" method; this method also applies to records of savings.

All errors found in accounting must be corrected in the reporting period when they were discovered.

ACCOUNTS, THEIR ROLE AND SIGNIFICANCE

Accounting is the most important management function and a tool for monitoring the cost processes occurring in the enterprise.

Business transactions, drawn up by appropriate documents, in order to obtain generalized information about the presence and changes in the property of the enterprise, business processes and financial results of activities, are subject to grouping and display in a certain order in the accounting registers.

In accounting, business transactions are grouped in accordance with their economic content and reflected in accounting registers.

After verification, acceptance and accounting processing, all primary documents are subject to registration in special tables called registers.

Accounting registers are called tables of a special form, adapted for registering primary documents and generalizing information taken from these documents about the presence and movement of the enterprise's property and its obligations.

All information about the completed business transaction is transferred to the registers from the documents. To do this, in the tables for each indicator, a separate column is allocated - the ordinal number of the record, date, name and number of the document, the content of the operation, quantity, amount, and others.

The information contained in the accounting registers is used for operational management, economic analysis of the economic activities of individual sites and enterprises in general, as well as for reporting. Therefore, the timely and correct display of business transactions in accounting registers is one of the prerequisites for the quality and efficiency of accounting.

In accordance with Article 10 of the Law of the Republic of Belarus "On Accounting and Reporting", accounting registers are compiled on paper or computer media according to standard forms of accounting registers. It is allowed to draw up accounting registers in forms that differ from the standard ones, if they are developed by organizations in compliance with the general methodological principles of accounting.

When maintaining accounting registers on computer media, it should be possible to display them on paper media.

Consequently, an enterprise can keep registers to reflect in accounting the differentiated accounting of data on goods in the form developed by it (in compliance with the details for the registers established by Article 10 of the Law), which will reflect the accounting of monetary amounts, the number of goods sold, stocks for each type of goods ... The above registers are not required to be displayed on paper on a monthly basis, but at the request of state bodies exercising control in accordance with the legislation, the enterprise is obliged to make copies of such registers on paper at its own expense.

Therefore, for the successful study and subsequent correct application and subsequent correct use of registers, there is a need for their classification according to various criteria: purpose, types of accounting (degree of detail), in appearance, form of graphing, duration of the reporting period, and others.

CLASSIFICATION OF REGISTERS

Accounting registers are classified according to various criteria.

I. According to the purpose and volume of information, accounting registers are:

Synthetic - intended for recording business transactions on synthetic accounts; these include order journals and the general ledger;

Analytical - cards for fixed assets accounting, cash book;

Combining synthetic and analytical accounting - order magazines No. 6, 7.

II. By account types:

Chronological - to record business transactions in chronological order as they are performed (cash book, statement on account 51 "Current account");

Systematic - for systematization of entries in the accounts of synthetic and analytical accounting (general ledger, list of balances of materials in the warehouse);

Combined (magazine-order No. 1).

III. In external form:

Sheets (or free sheets) are separate sheets or several bound sheets (order magazines, statements);

Cards (inventory cards, inventory cards for fixed assets);

Book sheets are numbered and laced up (general ledger, cash book);

Machinegrams are registers obtained by a machine.

IV. By structure:

One-sided - income and expense columns are located on the same side;

Double-sided - consist of two parts: the left part is intended to reflect debit turnovers, and the right part is for credit;

Multiple - for detailing the turnover for debit and credit.

V. On a material basis:

Paper - drawn up on paper;

Paperless - are, as a rule, on a machine carrier.

ORDER AND TYPES OF RECORDS IN ACCOUNTING REGISTERS

All records of business transactions in accounting are made using a double entry method (digital record), i.e. on the debit of one account and the credit of another, with the exception of accounting on off-balance sheet accounts, where records are kept once (unigraphic record).

In addition, according to the number of simultaneously received copies, simple and copied records are distinguished.

Depending on the degree of use of electronic equipment, machineless are distinguished, i.e. manual and machine recording.

According to the form of the register, records can be kept in linear-positional and chess ways. With the linear-positional method, the main indicator is recorded on a line (line), and all other related indicators are recorded in the same line for various columns (positions). The chess record is kept in registers that have the form of a matrix, where, for example, the accounts corresponding to debit are indicated vertically, and credits are indicated horizontally. At the intersection of rows and columns, the amount relating to this correspondence of accounts is recorded.

By the way the information is reflected, the records can also be subdivided into chronological, systematic and mixed.