How To File Accounting Documents

Table of contents:

How To File Accounting Documents
How To File Accounting Documents

Video: How To File Accounting Documents

Video: Michael explaining how to file your receipts 2022, November

The issue of document storage refers to the document flow regulations, which are developed by the organization and approved in its accounting policy. Each chief accountant of an organization decides for himself how to store documents. It depends on the size of the enterprise, and on the types of activities, and on the way of organizing accounting. There are several forms of accounting: journal-order; memorial warrant; simplified form for small businesses.

How to file accounting documents
How to file accounting documents

It is necessary

  • - Binder folders,
  • - folders-registrars,
  • - source documents.


Step 1

The journal-order accounting system is the most common. It is usually used in accounting automation programs. For each order journal, create 1 folder for the fiscal year.

Step 2

In the journal-order number 1 "Cashier" include the results of business transactions on account 50 "cash". Start a journal for 1 month. To it, file all cash documents (incoming and outgoing cash orders, an attached sheet of the cash book). Cash book is a separate document.

Step 3

The second journal-order No. 2 "Bank". Fill this journal with bank statements with attached payment orders, etc.

Step 4

In the journal-order No. 5 "Settlements with customers" include documents based on the offset of mutual claims, reflected on account No. 67 "Settlements in the order of offset of mutual claims."

Step 5

Invoices for material assets received from suppliers, file them in the journal-order No. 6 "Settlements with suppliers and contractors." Special order of filing for invoices. Keep invoices received from suppliers and second copies of invoices issued to customers in separate journals.

Step 6

Submit advance reports with attached sales and fiscal receipts to the journal-order No. 7 "Settlements with accountable persons".

Step 7

In the journal-order No. 8 "Settlements with the budget and extra-budgetary funds" file accounting registers for calculating taxes.

Step 8

Make payroll calculations in the journal-order number 10. File a time sheet, payroll, copies of vacation orders, vacation notes, etc. to it.

Step 9

Start a journal-order No. 15 "For other operations", where you put documents that are not included in other journals. Create separate folders for reports: quarterly reports, annual report, reports to the Pension Fund, reports to the tax office, etc.

Popular by topic