What is a memorial order. ABC bookkeeping

In accounting, there are several different accounting systems, one of which is memorial order. It arose at the turn of the 1920s and 30s as a revised form of the new Italian accounting system. Soon, a new form of accounting began to be introduced everywhere, especially during the Second World War and the post-war period. At that time, qualified specialists were not enough, and it was necessary to attract many unskilled workers to work as accountants.

The relative simplicity of constructing a new accounting system in such a situation contributed to its wide distribution. All the numerous accounting registers have been replaced by one - the General Ledger, opened monthly. The basis of the memorial and order accounting system are memorial orders, or transactions, compiled separately for each financial transaction.

A memorial warrant is a document containing the accounting clearance of any business transaction reflecting the amount of the transaction in the accounting accounts. Memorial orders are drawn up for all operations for the reporting period. Then, each memorial order is posted in two control sheets (debit and credit) for the respective accounts.

Example. The organization received the money in the bank. Posting is made for this operation (memorial order No. 1). The amount received is reflected in the debit of account 50 and the credit of account 51.

Based on the completed checklists, a working balance is then drawn up.

It indicates the balance (balance) for each account at the beginning of the reporting period, it contains the turnover of accounts for the current reporting period, taken from the control sheets. Then the final balance is displayed and posted in the prescribed form in the balance sheet.

The results of the synthetic accounts turnover (for debit and credit) and the results of the turnover in the registration journal should be the same. Otherwise, errors were made in the posting to the accounts. In the General Ledger, the balance is not displayed, only the turnover on synthetic accounts.

A memorial order is drawn up on the basis of and using primary accounting documents , which must be attached to it. In the case of a large number of homogeneous primary documents, they are drawn up in the accumulative list, the results of which serve as the basis for the preparation of the corresponding posting.

Each memorial order has its own permanent number, due to which each month only one order is issued for each group of operations of the same type (for example, cash, wages, etc.). For separate operations that are not systemic in nature, as well as for reversal orders, orders are numbered separately for each month.

A memorial order, the form of which contains the necessary details (number, name and account numbers of the payer and recipient, codes and location of banks of the payer and recipient, purpose and amount of payment, foreign currency code and rate, as well as the type of operation and budget payment code), is signed by the main accountant or his deputy and registered in a special register-register of synthetic accounting. This journal allows you to monitor the safety of memorial orders along with filed primary documents and to verify at the end of the month the results of the journal with the results of the synthetic account revolutions.

The advantages of this (memorial and order) form are the accessibility and simplicity of the accounting process, its strict sequence, the use of standard forms of registers, as well as the possibility of attracting less qualified employees to the account.

The disadvantages of this form of accounting are the complexity and the need for duplication of records, the gap between synthetic and analytical accounting and focus on the manual form of recording.


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