Journal order 7 sample filling example. Journal order: sample filling. Standard forms of magazines

Each enterprise has the opportunity to independently choose the system and form of tax and accounting. The prevailing principles for the formation of accounting data are: reliability, transparency, accessibility, the ability to obtain a report on any asset or type of settlement, the exclusion of data leakage and distortion. Applicable forms and accounting systems A set of documents, registers, accounting reports, the sequence and order of their completion, appearance are decisive for the form of accounting. It is customary to distinguish several types of them:

Memorial-warrant accounting system.
Journal-order accounting system.
Simplified system.

The most widely used accounting system at an enterprise is considered to be the journal-order form.

Journal order 7: form and sample filling

On the final page of this journal, data on bank or credit institution statements is filled in. Here you can download a free sample of filling out journal order No. 4.
To maintain journal order No. 5, a unified form is used. This form must contain data from each department or division of the enterprise where separate records of financial transactions are kept.
In the column for account No. 64, data on the mutual demands of all participants is recorded financial relations. To record data on the debit account, a statement is used, in which data is entered only on the basis of bank statements on the personal accounts of the person who is a participant in the mutual settlement.
Here you can download a free sample of filling out journal order No. 5. Journal order No. 6 is the main source of information about turnover material assets enterprises, so it must be filled out regularly.

Journal-warrant No. 7

IN modern conditions Process automation has created many options software, which are focused on obtaining maximum results. When using accounting programs, there are no clear boundaries between forms and accounting systems, since generating a report of any type takes a minimum amount of time and effort.

General characteristics of the journal-order accounting system This system is based on the principle of systematization and accumulation of data reflected in primary documents. Recording of information in registers occurs simultaneously, taking into account the chronological sequence.

Info

The main documents of the system are: journal order, accumulative (auxiliary) statement, general ledger and balance sheet. For a more detailed disclosure of information on analytical accounting, a card and a revolving account statement can be used.

Cash proceeds received for sold products, service rendered PKO D 50 – K 62 5000 2 Cash proceeds received for sold fixed assets and other property PKO D 50 – K 62 30000 3 Long-term paid securities RKO D 58 – K 50 4000 4 Paid for services of third-party organizations RKO D 60 – K 50 1000 5 Delivered cash account in RKO bank, announcement for cash contribution D 51– K 50 45000 Let's fill out journal order No. 1 based on data from the business transactions journal. Journal order No. 1 for March 2015 for the "Cash" loan No. From the "Cash" account credit to the debit of accounts TOTAL 58 60 51 3 4000 4000 4 1000 1000 5 45000 45000 TOTAL 4000 1000 45000 50000 Let's fill out statement No. 1 based on the original data Sheet No. 1 for March 2015

Journal-order forms of accounting

Filled out in accordance with bank statements and attachments to them each time a statement is received. The title side of the document reflects the movement on the loan, and on the back the form has the form of a statement where the movement on the debit is entered.

Attention

If information is entered on several statements at once, then the initial and final number of transactions is indicated in the “date” line. Register No. 3 Information on special bank accounts is entered, a synthetic account is used.

55.

These current accounts provide information about the availability and movement of monetary units in the domestic and foreign currency located within the territory of Russia and abroad. Outside the country, the presence of banknotes is confirmed by the following documents:

letters of credit;
payment documents;
deposits;
check books, etc.

It is possible to fill out the journal, as if using a synthetic account.

Journal-order. filling out order journals. account order journals

Their data is transferred to the appropriate journal-order and statement. To account for fixed production and non-production assets, intangible assets, inventory cards for each object are maintained; production costs are recorded using costing sheets.

Various types of calculation tables and transcripts are maintained as necessary separately for each type of asset and calculation. The procedure for filling out registers Filling out order journals occurs according to the credit characteristics of the operation, i.e., the data reflected in the primary documents is summarized by the credit of a specific account and recorded in the appropriate register. At the same time, the register corresponding to debit is reflected in it, which allows you to use the double entry method in one document.

What is a journal-order accounting system in accounting?

One journal line reflects information about one report, regardless of the period for which it was compiled. This means that the number of lines in the journal corresponds to the number of reports that were submitted by the cashier. To register all financial transactions for bank payments on account No. 51, order journal No. 2 is used. This form of journal is most often used industrial organizations.

Construction organizations For this purpose, they use a journal order in form No. 2-s, and sales and supply organizations use form No. 2-sn. Journal order No. 3 (picture on the left) records transactions on several accounts:

No. 54 – capital expenditure account;
No. 55 – bank account;
No. 56 – invoice on the receipt and expenditure of other funds.

All data in journal order No. 3 must be confirmed by bank statements.

Filling out order journals (forms and samples)

Filled out on the basis of primary documentation and bank statements, if cash transactions are affected. Register No. 16 Credit turnovers of 07, 08 accounts are reflected.

In correspondence with the corresponding synthetic accounting in the context of analytics, records are generated for each individual object. The statement is compiled in accordance with analytical accounting documents and primary documentation on capital investments.

Formation of final reporting Based on the results of each month, accounting reports are generated, often presented in journal-order form. All registers, except those that reflect the turnover of fixed assets, are compiled based on the results of the month.

The final indicators on the statements are entered monthly into the general ledger, which is created for each reporting year.

Magazine order No. 7

Statement No. 14 of journal-order No. 10 reflects the amounts regarding defective goods, surpluses or shortages. The accountant generates such data using primary documentation and inventory results.

The cost of excess items, as well as inventory, is reflected in an amount similar to that indicated in accounts No. 12 and No. 15. The final figure for the amount of goods or personal items is determined using the calculation method.

All data in each order journal must be entered correctly. Do not forget to indicate the names of transactions and the dates of their completion.

The forms of these journals must be signed officials. In addition, the forms must contain imprints of the company's seals.

If at least one requirement is violated when filling out the form, regulatory or supervisory authorities have the right to apply sanctions to such an enterprise.

To record settlement transactions with persons to whom accountable funds are issued, a journal order of Form No. 7 is provided. The document is required to include all data on advance amounts issued for future expenses to employees of organizations.

Maintaining the form

The integrated system of journal entries is the object of synthetic and analytical accounting and analysis. Analytical information for each amount of advance funds issued is taken into account separately. The corresponding lines of the order journal reflect the amount of the advance payment, its spent part, the costs of paid tax deductions, the returned unspent amount, as well as additional advance payments, if any.

Synthetic accounting involves displaying the movement of advance funds in correspondence with debited accounts. The same part of the document reflects background information on the expenditure of funds to pay daily expenses for business trips.

Journal-order No. 7 provides for the entry of data on advance payments and settlements on them in the amount of 30 transactions over the course of 1 month. If there is no space left for records due to the large number of advances issued, loose-leaf sheets are used that are legally provided for such cases.

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Accounting registers are special accounting journals that allow you to systematize and group data about facts economic activity enterprises. For each accounting system, different forms of accounting registers are provided. We will tell you in our article which journals are used in the journal-order accounting system.

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 document, in turn, must be registered in a special journal. Moreover, 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 (JO) 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 in accounting.

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

Now let’s look at each JO in more detail, and provide sample forms and samples to fill out.

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. Also, the company is not obliged to maintain all the records if there are no operations to fill them out. Justify the company's position on this issue in its accounting policies. approve your own forms by a separate order or an appendix to the company’s accounting policies.

Journal order No. 1 “Cashier”

To generate cash turnover in an organization, a special journal-order 1 is used (you can download the form in Word and a sample to fill out below). In other words, all operations in which account 50 “Cash” is involved should be reflected in JO No. 1.

The basis for making entries is the cashier's report. The document, in turn, is generated on the basis of issued PKO and RKO for the day (or several days). Note that credit turnover on the account. 50 in ZhO are disclosed in more detail than debit (receipts to the cash desk). 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.

ZhO form No. 1

Example of filling out ZhO No. 1

Journal order No. 2 “Current account”

To conduct business operations on company current accounts opened in credit and banking institutions, use journal order 2 (you can download the form and an example of filling it out below). Entries should be made only on the basis of bank statements. They are the confirmation of the fact of movement of the company’s monetary assets. The ZhO details write-offs from r/accounts. A special statement is kept to disclose information about receipts.

Journal warrant 2, form

Filling example

Journal order 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 JO No. 3. Records are generated 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 accounts in its activities, then record the movement through these storage locations in ZO No. 3.

Example of filling out ZhO No. 3

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

If a company receives loans or borrowed funds to conduct business, then settlements for loans received are carried out in a special journal-order 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”. It is worth noting that offset transactions between Russian companies are currently held quite rarely. However, set-off of counterclaims is not prohibited.

Journal order, form

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 must be reflected separately.

ZhO form No. 6

Journal order No. 7 “Settlements with accountables”

Reflect the money given to the employees of the reporting company in JO No. 7. Let us remind you that it is unacceptable to combine transactions even in cases where the money is given to one reporting person. Detail the records for each fact of issuing money.

Journal warrant 7, download form

Journal order No. 8 “Advances on settlements”

In settlements between suppliers and contractors, use advance payments, then to register advances paid, use the order journal 8. Make entries based on bank statements. Also, the JO should reflect settlements with budgets for tax payments and individual intra-economic transactions.

ZhO form No. 8

JO No. 10 “Main production”

All expenses that are aimed at supporting the main type of activity should be reflected in ZhO No. 10. Group business operations according to accounting accounts: fixed assets, depreciation, wage key personnel, tax deductions, inventories and other expenses.

Journal warrant 10, download form

Journal order 10, sample filling

ZhO No. 11 “Finished products, sales”

Reflect the manufactured products in JO No. 11. If the company provides services or work, then also record the results of activities in the order journal 11. Information can be grouped by nomenclatures, types of goods or categories of services. 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

JO No. 13 “Property and capital”

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

Form ZhO No. 13

Journal order 13, sample filling

JO No. 16 “Capital Investments”

Information about available capital investments the company must be registered in a separate JO. Such business operations include: investments in fixed assets, equipment ready for installation (assembly). Record movement based on primary documents (commissioning, installation certificate).

The activity of no enterprise can be imagined without financial transactions. The accountant must keep records of such transactions in a special journal-order.

An order journal is an accounting table built in a checkerboard shape: credit accounts are placed vertically, and debit accounts are placed horizontally.

This allows one entry to account for both a debit account and a credit account.

Principle of the journal system

This journal records credit turnover by everyone balance sheet accounts. It also records every transaction that affects a loan or other account.

Based on data from this log, the product cost calculation and enterprises, as well as the costs of the production process.

The order journal consists of a register on the right side and a debit account statement, where each debit turnover is deciphered.

This log records:

opening balance;
amounts on the debit account;
amounts on correspondent accounts.

At the end of each month, the accountant calculates the total data, which he enters into General ledger.

Any order journal is filled out according to chess principle– the sum in the rows must necessarily coincide with the sum in the columns. Each line corresponds to a specific date.

Every month the company starts a new journal-order for every account. Each journal is assigned a permanent number.

Total data at the end of each month allows you to get total amount turnover of credit and debit turnovers.

Data obtained from journaling is used to populate the General Ledger.

The turnover on the credit account is recorded from the corresponding journal-order, but the turnover on the debit account must be recorded from different journals on the correspondent's accounts.

Due to the fact that the order journal is filled out on a credit basis, and the General Ledger is filled out on a debit basis, possibility of duplication rpm excluded.

The General Ledger must be completed for all accounts every month throughout the year. For each account in this book, 1 page is allocated. For each account, credit and debit turnover for the entire month is recorded, as well as the balance at the beginning and end of the month.

Standard forms of magazines

The government of the USSR approved 10 standard forms order journals.

Journal-order No. 1 records all cash transactions. A separate column “Cashier” is allocated for this purpose. The basis for filling out such a journal is the cashier's reports.

One journal line reflects information about one report, regardless of the period for which it was compiled.

This means that the number of lines in the journal corresponds to the number of reports that were submitted by the cashier.

To register all financial transactions for bank payments on account No. 51, it is used. This form of journal is most often used by industrial organizations. Construction organizations use for this purpose a journal order in form No. 2-s, and sales and supply organizations use form No. 2-sn.

Journal-warrant No. 3(picture on the left) records transactions on several accounts:

No. 54 – capital expenditure account;
No. 55 – bank account;
No. 56 – invoice on the receipt and expenditure of other funds.

All data in journal order No. 3 must be confirmed by bank statements.

If the management of an enterprise issues a loan or loan, then control of funds for the loan or loan is used magazine order No. 4(picture on the right).

This journal records transactions in account No. 90 for short-term loans and in account No. 92 for long-term loans.

Journal-warrant No. 5 is intended for recording data on transactions that are carried out between counterparties when conducting business activities.

Thanks to this journal, debt on the debit/credit account can be avoided.

Journal order according to form No. 6 allows you to register the movement of wearable and low-value items. Such items can include:

All of the above items are also subject to material and warehouse accounting.

To register data on transactions on advance amounts for employees of the enterprise, it is used magazine order No. 7.

It records all transactions with accountable funds.

Journal-order according to form No. 8 is drawn up to account for transactions with advance funds, money received as payments from counterparties, expenses with debtors and creditors.

And also counting income from shares organizations.

Any on-farm calculations of the enterprise are displayed in magazine order No. 9. This magazine consists of several sections:

The magazine itself;
"Analytical data";
"General instructions".

IN magazine order No. 10 The following accounts are accounted for:

No. 05, No. 06, No. 08, No. 12 – data on material assets;
No. 13 – accounting for worn-out, low-value items and equipment;
No. 69 – expenditure of funds for social insurance;
No. 70 – salaries for employees;
No. 88 – reserve payment fund;
No. 86 – depreciation funds;
No. 20, No. 23, No. 24, No. 25, No. 26, No. 29, No. 31 – production costs;
No. 82 – production losses;
No. 21 – accounting for semi-finished products that are manufactured in production;
No. 15 – general production expenses;
No. 12 – consumption of materials in the main and additional production workshops.

Journal-order No. 10 provides summarized data in terms of structure for each type.

Rules and procedure for filling out

Journal-order No. 1 consists of a statement and the journal itself. In Statement No. 1 it is necessary to indicate the balance indicator. Next, the accountant records data from cash book, indicating receipts to the loan account and payments from this account. Based on these data, the debit balance is calculated at the end of the month.

Journal-order No. 2 has a section “Current account”, where the details of the accounts are entered, according to which the receipt of funds and their payment will be recorded. The basis for making an entry in this journal is statement from the bank.

In the statement and journal order No. 2, do not forget to indicate the start date of the operation and the completion date of the operation. At the end of the month, the accountant must calculate the balance in the company’s bank account and indicate this amount in journal order No. 2.

The journal order in form No. 3 consists of a table where data on receipts from bank statements and other primary documents is entered. The final results are recorded in the same journal. There is no need to count them. You can simply copy them from the accumulation sheet.

Registration of indicators in journal order No. 3 is carried out according to credit criterion. This means that the turnover on the credit account is recorded in correspondence with each debit account.

Journal order No. 4 records transactions with credit funds. To make an entry in such a journal, the accountant must have a basis - an extract from a bank or other credit institution.

All data in the journal order according to Form No. 4 is indicated in the context of corresponding accounts. On the final page of this journal, data on bank or credit institution statements is filled in.

To maintain journal order No. 5, a unified form is used. This form must contain data from each department or division of the enterprise where separate records of financial transactions are kept.

In the column for account No. 64, data on the mutual claims of all participants in financial relations is recorded. To record data on the debit account, a statement is used, in which data is entered only on the basis of bank statements on the personal accounts of the person who is a participant in the mutual settlement.

Journal order No. 6 is the main source of information about the turnover of material assets of an enterprise, so it must be filled out regularly. All data in it must be correct. Data from this journal is transferred to the General Ledger.

All order journals according to this form are filed in the appropriate folder and stored separately from all primary documents.

Journal-order No. 7 keeps track of analytical and synthetic information. Analytical information includes advance funds, expenses for tax deductions, the spent and unspent part of the advance amount, as well as the amount of additional advance payments.

Synthetic information includes expenses associated with business trips, as well as advance finance transactions in correspondence with debit accounts. The journal form allows you to enter information about 30 transactions. If there were more such transactions, the accountant can use loose-leaf sheets.

To fill out the journal order in Form No. 8, indicators from the primary documentation are used. The journal is prepared in accordance with all instructions. It must contain the signatures of the accountant and director, as well as seal impressions.

Filling out the journal order in form No. 9 is carried out on the basis of data from the relevant primary documents, namely from statement 1 No. 1 and No. 2.

In the “Analytical data” section, calculations within various types of farms are recorded, as well as the balance indicator for a certain reporting period. If the amount goes in correspondence with the debit of accounts №50, №51 , then it is registered based on the results for the month.

Only the final data from statements No. 12, which are registered in the corresponding account, are transferred.

If the accounting department keeps records for several workshops, then such data must be transferred for each workshop separately.

The journal also provides a table where you need to indicate the final and intermediate calculations of the cost of manufactured goods.

In addition, the employee must fill out the following tables in order journal No. 10

"Calculation of production costs by economic element"
"Calculation of the cost of commercial products."

The above tables must be filled out using data from the first table “Production Costs”. In addition, when filling out, the accountant uses data from statements and other primary documentation.

In the statement №14 journal order No. 10 reflects the amounts regarding defective goods, surpluses or shortages. The accountant generates such data using primary documentation and inventory results.

The cost of excess items, as well as inventory, is reflected in an amount similar to that indicated in the invoices No. 12 and No. 15. The final figure for the amount of goods or personal items is determined using the calculation method.

All data in each order journal must be entered correctly. Do not forget to indicate the names of transactions and the dates of their completion. The forms of these journals must be signed officials.

In addition, the forms must contain seal impressions enterprises. If at least one requirement is violated when filling out the form, regulatory or supervisory authorities have the right apply sanctions to such an enterprise.

We invite you to watch an interesting video on how to fill out order journals and the general ledger.

To ensure the implementation of one of the most important and basic functions of accounting, that is, control over the effective use of both production and non-production assets and resources, certain systems are required, the powers of which are enshrined at the legislative level.

The journal order form is most acceptable for organizations with any field of activity, which is why it is most widely used.

In confirmation of this fact, we can say that all the main automated systems accounting work according to this principle, that is, they are based precisely on the journal-order form.

This form organically combines systematic, chronological, analytical and synthetic accounting. Why do accountants use this set?

Such a relationship can be visualized as follows:

Analytical accounting is carried out only by those departments that are responsible for receiving and storing inventory, as well as paying salaries and various benefits to employees. carry out this type accounting in monetary as well as quantitative terms.
Synthetic accounting carried out only in finance department companies. His distinctive feature is that it takes the form of a purely monetary expression.
Chronological accounting necessary for registration of completed business transactions in the form of records with supporting documents attached.
Systematic accounting necessary to formalize completed business transactions that differ in their economic content.

If the data entry was carried out absolutely correctly, then the final figures for any type of records should match. Such equality allows the head of the company to assess the actual situation, taking into account all the individual accounts of the organization.

Accounting registers are called certain journals-orders, notes in which are made exclusively in accordance with the chronological framework. These records are drawn up in the form of any business transactions, and they are associated with both synthetic and analytical methods of accounting.

This form involves filling out special journal orders that appeared as a result of registering notes, which are based on the credit-debit principle, when both a credit for a single account and a debit for the same account are simultaneously issued.

Thus, the total amount for business transactions can be recorded only once, and no repetitions are allowed. Entries in journal order form are made based only on primary receipt documents.

Any journal order is allowed to be opened only for one month, therefore, for more convenient maintenance and filling of them, the accountant who has been appointed responsible for filling it out can divide all accounting registers by types and categories of corresponding accounts by using several notebooks or corresponding books for notes.

Notes and entries can be made during the reporting month, and this can be done directly in the accounting register itself, or in certain auxiliary statements using summation. The latter is only done when there are too many similar accounts for small amounts. In the form of such auxiliary statements, the following documents are often used for reporting in journal-order form:

special statements that form the basis for the journal-order system;
certain sheets used to decipher information;
any types of financial and production parts;
any tabular form.

You can easily transfer information from all statements at any time, since no special time is set, for example, every week, only on the last days of the month, and so on. When the reporting month comes to an end, all total amounts reflected in the order journal are transferred to subsequent reporting documentation, that is, to the accounting register, which is usually called General ledger.

Order journals are maintained in order to correctly display the balance recorded in the company.

The general ledger is called the general register, which is part of the journal order form. It lasts for one year. Its main purpose is to control all funds that are in the reporting documents.

In addition, it is important to analyze the ways in which they circulate, for example, in various correspondent accounts. For each individual account, it is necessary to create a specific page, and for each month a corresponding line is allocated in the sections.

The book is maintained in order to carry out calculations on all final annual lines with each individual account and to compare credit and debit turnover. Correct maintenance of the necessary documentation in journal-order form presupposes the equality of the total amounts of credit turnover and the total amounts of debit turnover.

If absolute equality is not achieved, then it is quite obvious that some accounting register was filled out incorrectly. Therefore, the accountant is faced with the task of identifying this error. After analyzing the information obtained after verification, it is necessary to draw up a turnover sheet and.

The Ministry of Finance has established and recommended its list of certain standard reporting forms for any type of accounting registers in a special resolution, however, despite this, the company has the right to develop its own forms in order to carry out more extensive control and thorough analysis of the information received. Naturally, no significant changes are allowed.

The main and most significant advantage of this system is that it assumes maximum transparency in the reflection of all necessary information, and the way it is maintained is clear, which allows for an accurate and thorough analysis of primary documentation.

What order is the basis

In paragraph 19 of the Regulations, which regulates accounting, as well as the provision accounting statements V Russian Federation, it is said that all forms for accounting registers are approved by the Ministry of Finance. This provision is part of Order No. 34n, which entered into force on July 29, 1998.

Letter #59 was released on July 24, 1992. It contains recommendations for maintaining journal-order records, which is rightfully considered the most widespread in Russia. In addition, it has been implemented in many accounting programs.

The features of the journal-order system include the following principles:

order journals are filled out strictly in the order in which transactions were recorded in the credit account, and debited accounts are taken into account in correspondence;
Accountants need to combine synthetic and analytical accounting in a single register;
any business transaction is reflected in accounting according to the indicators necessary for monitoring and maintaining reports;
financially and methodologically related accounts must be combined into one journal order;
A monthly order journal is often used.

Advantages and disadvantages

The main and undoubted advantages of the journal-order system for accounting include the following:

the possibility of combining synthetic and analytical accounting into a single whole; this means that accounts in analytical accounting are combined with accounts in synthetic accounting, thereby eliminating the need to use various intermediate registers;
reducing the number and volume of records, that is, accounting registers and the General Ledger are built as rationally as possible using the combination of synthetic and analytical accounting in a single register, which speeds up document flow;
registers are subject to certain reporting, control and analysis requirements; It follows from this that the accumulated information in the sections that are necessary for maintaining reports excludes the selection of information in last days reporting period;
the possibility is provided for the widespread introduction of computers into operation;
responsibilities are distributed more effectively among the employees responsible for this;
following a specific work schedule;
improving the efficiency and technique used to produce the report.

It is important to take into account that the journal-order system does not have prospects for its further development, since it involves the use of manual labor by employees.

The disadvantages of the journal-order system are possible difficulties in the construction of certain accounting registers, which are oriented towards exclusively manual entry of information and thereby complicate the mechanization of accounting. In addition, some registers are not interconnected.

You can learn from this article how order journals and the general ledger are compiled.