Which accounting journal for which accounting operation?

By fashionlifeshopping 18/11/2022 644 Views

The accounting entries are made in different newspapers which allow the recording of accounting documents or supporting documents.

The single newspaper book is only used in cash accounts.In other cases, we are talking about a centralizing newspaper.

In engagement accounting, the accountant can create several auxiliary newspapers.Most software offer at least 4 by default: purchase, sale, cash and various operations.

Each accounting newspaper its use in general accounting.

Newspapers to be used in cash accounts

In cash accounts, everything is simple.The revenue and expenditure notebook is materialized, in accounting software, by cash newspapers, bank and fund.

Indeed, each relevant operation has the counterpart:

Treasury accounting therefore at most two types of newspapers, cash flower and various operations journal for everything that does not go in a cash flow journal.The creation of a newspaper per bank account is essential.

When the company does not have a bank account, only the newspaper of various operations is used.This is the case of certain liberal professionals.

Quel journal comptable pour quelle opération en comptabilité ?

What are the various newspapers in accounting?

Accounting newspapers to be used in engagement accounts

It is in commitment accounting that different newspaper books called auxiliary newspapers are used, and sometimes even duplicated several times.

We can therefore imagine a purchase journal by establishment with accounts dedicated to each establishment when all the accounts are held at the head office and there is only one accounts.This method allows you to follow up by establishment without using analytical accounting.

Purchasing and sales newspapers will be used to count operations when the counterpart account is a 401 or 404 account (suppliers and fixed assets) and 411 (customers).

Thus, the Purchasing Journal records all the invoices received from suppliers and the sales journal, the invoices sent to customers.

The newspaper of various operations or OD journal will be used in all other cases, when the counterpart is neither a customer or a supplier nor a cash account.

The OD Journal records:

It can be declined in as many newspapers as necessary: VAT, pay, social charges, fixed assets, blue cards, costs of costs...

The various newspapers to be used in cash and commitment accounts

The specifics of cash newspapers: bank and fund

Small point of attention in certain software: a new bank journal must be typed cash journal.Ditto for the cash register.

Otherwise, bank rapprochement will not be possible.

Little tip for bank logs: Remember to put the name of the bank and the latest figures for the bank account number in a title of account 512 and in the name of the Bank Journal.

This allows you to save time and prevents you from being wrong when there are several bank accounts.

The specifics of cash flow newspapers in accounting

Other accounting newspapers offered by software

Some accounting software offers special newspapers.

This is the case of the coala/sage generation Connect Coala/Sage Generation Journal.His goal: the automatic ride of inventory entries on the 1st day of the following financial year.A single click is enough.

This is also the case for situations newspapers.The situation newspapers make it possible to preserve the history of the monthly, quarterly or semi -annual situations.Again, the ending is automated.

In which account to record the purchase of software