Account types and double entry. Account system and double entry
According to the balance sheet, which records the state of funds for a certain date, it is impossible to observe daily changes in the composition of each type of funds and their sources. Such observation is one of the main tasks accounting- achieved through accounts.
Accounting accounts are a method of grouping and current reflection in the monetary value of business transactions, as a result of which the composition of funds (balance sheet asset) and their sources (balance sheet liability) changes. Thus, each account with its own name and digital number or several accounts corresponds specific article balance.
Each accounting account designed to reflect specific object household funds or sources of their formation, is divided into two parts: the right part (credit) corresponds to the expenditure of funds accounted for in this account, the left (debit) - to the income. Based on primary documents systematization and accumulation of current data on homogeneous business transactions in the accounts. In this case, business transactions are reflected in both quantitative and monetary (value) terms. The balance of the accounting account is called the balance. Usually use the concept of "balance" at the beginning of the reporting period (before the transaction) - C1, the balance at the end of the reporting period (after the transaction) - C2.
With regard to the economic grouping of economic assets and the sources of their formation, accounting accounts are divided into active and passive; based on this, two schemes of account entries can be cited.
Active accounts reflect transactions that result in changes in the composition of the company's funds. These accounts take into account the various availability of property, its composition, movement. For example, accounts 01 "Fixed assets", 10 "Materials", 50 "Cash desk", 51 "Current accounts", 52 "Currency accounts", etc. The balances (balances) on active accounts can only be debit.
Business transactions, as noted earlier, due to the use of double entry, change the balances simultaneously on two accounts: on the debit of one account and on the credit of the other. If, as a result of the accounting processing of the document, the active account is debited, then its balance is increased; if it is credited, then its balance (balance) decreases. Thus, the following are recorded on the active account:
For debit (debit side) - balances at the beginning and end of transactions, and business transactions that cause an increase in the balance are reflected;
For a loan (credit side) - business transactions that cause a decrease in the balance.
With the help of passive accounts, transactions are recorded, as a result of which the sources of funds change (sources of formation of property, their composition, availability and movement, as well as obligations). Passive accounts include, for example, accounts 80 " Authorized capital", 86" Target financing ".
On passive accounts, transactions have the opposite (compared to active accounts) meaning: when debiting, their balance decreases, and when crediting, it increases. Passive accounts always have a credit balance. The passive account reflects:
On the debit side, business transactions that cause a decrease in balances are shown;
For a loan (credit side) - balances at the beginning and end of transactions, and business transactions causing an increase in balances are recorded.
Accounts that can have both a debit and a credit balance are called active-passive. Thus, the balances of these accounts can be both in the asset and in the liability of the balance sheet. Active-passive accounts include, for example, accounts 75 "Settlements with founders", 76 "Settlements with by different debtors and creditors ", etc.
Double entry
The way of registering business transactions on accounting accounts by means of double entry is that each business transaction is recorded in two accounts - on the debit of one and the credit of the other account in the same amount. Double entry is due to the economic nature of business transactions that cause changes in accounting objects.
Double entry:
· Reflects changes in the composition of economic assets or their sources, or at the same time in the composition of funds and their sources in the process of performing business transactions (on the debit of some and the credit of other interconnected accounts) in an equal amount;
· Provides control over the movement of economic assets and the sources of their formation;
· Makes it possible to determine the source of income and the direction of use;
· Allows you to control the economic content of transactions and their legitimacy, as well as reflection in the balance sheet;
· Allows you to identify errors in the accounting records. Each amount as a result of a business transaction is reflected in the debit and credit of different accounts, therefore the debit turnover (on debit) of all accounts must be equal to the credit turnover (on credit) of all accounts. The lack of equality indicates the presence of errors in the records that require correction.
Associated with the double entry method are concepts such as account correspondence and accounting entry.
The relationship of accounting accounts is called correspondence of accounts, and accounts are called correspondent.
Correspondence of accounts is due to the application of the double entry method, when each transaction is simultaneously reflected on the debit of one account and the credit of another in the same amount. Double reflection of business transactions on accounts is a necessity due to the transition of funds and their sources from one state to another, as well as a change in the forms of value in the process of the circulation of funds.
To maintain accounting, it is necessary to correctly identify the accounts affected by this operation. The procedure for reflecting the amount of the transaction performed on the accounts is called an accounting entry (registration of correspondence of accounts by debit and credit of accounts for the amount of the business transaction to be registered).
Double entry procedure:
Determine which two changes (phenomena) each business transaction contains. That is, it is necessary to determine the essence of changes in the funds of the enterprise as a result of this operation.
Example. Money from the current account in the amount of 9000 rubles. entered the cashier of the organization. 1st phenomenon - money in the cash register increases by 9,000 rubles. 2nd phenomenon - the amount on the current account decreases Money for 9000 rubles.
Determine the accounting accounts that correspond in this business transaction: in the previous example, these are: account 50 "Cashier" (A), account 51 "Settlement accounts" (A).
Determine, using the rules for recording business transactions on active accounts (in this example), which account will be credited and which one will be debited. That is, select accounts according to the Chart of Accounts to record the amount of a business transaction by the double entry method - by debit and credit.
Draw up an accounting entry.
The chart of accounts for accounting of production and economic activities of organizations was approved by order of the Ministry of Finance No. 94n dated 21.10.00. In practice, enterprises exclude accounts that are not used in this industry, and usually use no more than 20-30 accounts, that is, they work according to a reduced counting plan.
After determining the corresponding accounts as a result of this operation, an accounting entry is drawn up. If only two accounts correspond in a transaction (one for debit, the other for credit), then it is called simple. Accounting transactions in which more than two accounts interact are complex transactions.
For example, you need to draw up an accounting entry for the operation of issuing funds from the cash desk of the enterprise for salary in the amount of 100,000 rubles and reporting to the employee for business trip needs of 3,000 rubles.
After completing this operation in the cash desk, the amount of funds decreased by 103,000 rubles (credit of active account 50 "Cashier"), as a result of which the salary arrears in the amount of 100,000 rubles were paid off (passive account 70 "Payments with personnel for wages" is debited), and there was a debt of the accountable person - the debtor for 3000 rubles (account 71 "Settlements with accountable persons" is debited).
Thus, the accounting entry for this operation looks like:
Debit - "Payments to the personnel on remuneration" - 100,000; Debit - "Settlements with accountable persons" - 3000; Credit - "Cashier" - 103,000.
That is, as can be seen from the examples, when reflecting any transaction on accounting accounts, the equality of debit and credit turnovers must be observed, which ensures the balance of the enterprise.
Synthetic and analytical accounts. Sub-accounts.
In accounting, to obtain indicators of various degrees of detail, two types of accounts are used: synthetic and analytical.
Synthetic accounts give a generalized idea of economic assets and operations, they reflect the data of economic groupings of homogeneous funds, their sources and operations; they are conducted only in monetary terms... Reflection on synthetic accounts of transactions is called synthetic accounting; on the basis of his data, all items of the balance sheet are filled in.
Synthetic accounts are designed to record information on the composition and movement of economic assets of an enterprise, their sources and business processes in a generalized form and in a single monetary measure (expression). The accounting carried out on these accounts is called synthetic; it is used when filling out the reporting forms, primarily the balance sheet, and therefore for analysis economic activity enterprises. These accounts include: 04 "Intangible assets", 01 "Fixed assets, 50" Cashier ", etc.
Some synthetic accounts are subdivided into analytical accounts (for example, account 71 "Settlements with accountable persons"), which are necessary to monitor detailed indicators for each type of fixed assets, materials, for each worker, etc. When maintaining analytical accounts, not only cash is used meters, but also natural and labor. For example, in the case of using various materials in business operations, it is necessary to keep records separately for them both in kind and in value terms. For this, cards are used for quantitative and total accounting, which contain information on each material about the balance at the beginning of the reporting period, its receipt and disposal, both in quantity and in value. In the case when accounting does not require quantitative reflection, current account cards can be used (for example, for settlements with suppliers, when information is required separately on suppliers in monetary terms). It should be noted that the turnovers for each object taken into account add up the turnovers for the corresponding merged account.
There is an inextricable relationship between synthetic and analytical accounts: the same operations are reflected on analytical accounts as on synthetic, but for more detailed economic groupings (analytical accounts are opened in the development of each synthetic account). Therefore, the total totals of records for analytical accounts must correspond to the amount in the synthetic account. The balance of the synthetic account is equal to the sum of the balances of all analytical accounts related to it; the credit and debit turnovers of a synthetic account must be equal to the sum of the corresponding turnovers of all analytical accounts related to it.
The relationship between synthetic and analytical accounts is expressed in the following:
Analytical accounts are maintained to detail synthetic accounts;
The transaction reflected in the synthetic account must be necessarily recorded on the corresponding analytical accounts, which are open to the corresponding synthetic account;
The operation is recorded on the synthetic account in the total amount, and on its analytical accounts - in separate amounts, which eventually give the same amount;
Analytical accounts are debited if the corresponding synthetic accounts are debited (credited if crediting of the synthetic account is observed, in the context of which they are maintained), that is, their structure is the same.
But some synthetic accounts generalize the accounting of objects that, although they have homogeneous economic characteristics but in their own way technical properties and the appointment can be attributed to independent groups within one synthetic account. To account for such groups, sub-accounts are opened (accounts of the second order, intermediate accounts between synthetic and analytical accounts), which are part of synthetic accounting... For example, it is recommended to open the following sub-accounts for synthetic account 10 "Materials": 10-1 "Raw materials and materials", 10-2 "Purchased semi-finished products and components, structures and parts", 10-3 "Fuel", etc.
Sub-accounts additionally group some analytical accounts; however, some synthetic accounts do not have sub-accounts and are directly subdivided into analytical accounts.
Turnover sheet
Before compiling the balance sheet, you should check the correctness of the entries on the accounts during the reporting period by drawing up a turnover sheet, which is a table containing the balances of all involved accounts at the beginning of the reporting period, total turnovers by months and the balances displayed on their basis at the beginning of the next month, etc. during the reporting period. A turnover sheet is a method of summarizing accounting registration data on accounting accounts.
Turnover sheets are compiled for all synthetic accounting accounts used in the accounting of the enterprise. This statement has three pairs of columns that show the debit and credit balances and turnovers.
The totals of the turnover sheet must be equal in pairs. That is, the debit turnover on all accounts must be equal, respectively, to the credit turnover; the same applies to monthly turnovers (debit turnovers are equal to credit turnovers). The totals of balances at the beginning of the month for debit and credit are equal, since the initial balance was used to open accounts, in which the total of the asset is equal to the total of the liability ( required condition balance). The monthly turnover totals for debit and credit are equal, since due to the double entry used, each amount is recorded twice: for the debit of one account and the credit of another. These amounts must also coincide with the total of the transaction log; a mismatch indicates a skipped operation or an error. Equality of balances (balances) at the end of the month for debit and credit takes place due to their receipt on the basis of initial balances and turnovers; these balances (balances) are used to compile a new balance sheet.
Thus, must be observed when correct management taking into account the pairwise equality of the following totals:
Debit and credit opening balances;
Debit and credit turnovers on accounts;
Ending debit and credit balances.
The turnover sheet for synthetic accounts (turnover balance) is a register that summarizes the results of turnovers and balances for all synthetic accounts. Therefore, it reflects both the state and changes in the means and their sources. This sheet is used to check the correctness of the accounts.
Turnover sheets for analytical accounting accounts are used separately for each synthetic accounting account for which analytical accounting is kept. They represent the balance (balances) and the totals of turnovers for analytical accounts, combined into one synthetic.
These statements are used to monitor the status and movement. individual funds and their sources, and are also used when checking the correctness of the accounts for the corresponding accounts.
The turnover checkerboard summarizes the data on the turnovers on the accounts and serves to disclose their content and check the correctness of the correspondence of the accounts. In the checkerboard, records are kept in such a way that the correspondence of accounts is visible (you can see where the values came from, where they were sent). In this case, the sum of the turnovers on the debit of all accounts is equal to the sum of the credit turnovers, which is due to the principle of double entry in the accounts.
Classification of accounting accounts by economic content
The classification of accounting accounts is a grouping of accounts into certain groups, formed according to the economic content of indicators of both property, liabilities, and business transactions. Accounts are included in groups on the basis of homogeneity. The classification of accounts by economic content (economic classification) answers the questions: "What is reflected in a particular account? How many accounts are needed in order for a particular object to receive full description in the current account? "
Only upon conformity specified requirements information about any object will be useful for users in order to make the latter reasonable management decisions.
The construction of a classification of accounts by economic content is tied to the reproduction of the aggregate social product, and therefore the list of accounts is focused on each of its stages (process).
According to the economic content of accounting objects, accounts are divided into three groups:
Business accounts and financial results;
Property accounts and liabilities by sources of their formation;
Property accounts by composition and location.
Business transactions and financial results accounts are subdivided into:
Financial results accounts (91, 99, 84);
· Accounts of the implementation process (90);
· Accounts of the production process (20, 21, 23, 25, 26, 28, 29, 40, 44, 46);
· Accounts of the procurement process (11, 15, 16).
Property accounts and liabilities by sources of their formation are divided into:
Accounts borrowed sources formation of property: account of the company's debt obligations to its personnel (70); accounts of arrears on settlements with the budget and other institutions (68, 69); other accounts payable accounts (60, 62, 76); credit and loan accounts (66, 67);
Accounts own sources property formation: profit and loss account (84); bills budget financing and receiving funds by way of donation (86, 98); capital accounts, funds and reserves (63, 80, 82, 83, 96).
Property accounts in terms of composition and placement are subdivided into:
· Accounts of funds in settlements (60, 62, 71, 73, 76);
Cash accounts and financial assets (50, 51, 52, 55, 57, 58);
Accounts working capital (10, 14, 41, 43);
Accounts not tangible assets (04, 05);
Fixed assets accounts (01, 02, 03, 07, 08).
V economic classification separate accounts disclosing the state of the property are combined with related processes. These accounts are combined into groups that have the economic homogeneity of the accounting objects taken into account.
Classification of accounts by purpose and structure. Main accounts
The classification of accounts by purpose and structure (structural classification) complements the economic classification in terms of the scientific formulation of accounting.
The purpose of classifying accounts by purpose and structure is to obtain necessary information on the formation and use of economic assets, as well as the sources of their formation.
An indication of the classification of accounts by structure and purpose are general rules accounting for each group of accounts and analytical accounting.
Such a classification will answer the questions: "How are objects accounted for in a particular group of accounts? What are certain accounts for? What indicators can be obtained using separate accounts in order to effectively manage an enterprise?" The division of accounts is based on the direct function in the accounting process.
According to their purpose and structure, accounts are divided into five groups: main, regulatory, operational (which include distribution and calculation), comparison (result), as well as off-balance accounts.
General accounts - accounting accounts designed to reflect assets and their sources; they are used to control the presence and movement of property in terms of composition and location and the sources of its formation. They are the main ones, because the objects taken into account serve as the basis for the economic activity of the enterprise. A group of G / L accounts is distinguished when classifying accounting accounts by their purpose and structure.
Basic accounts are divided into three subgroups.
1. Main active accounts are used for accounting and control of intangible assets, fixed assets, cash and material resources, as well as settlements with debtors (01, 04, 07, 08, 10, 43, 41, 50, 51, 52, 55). These accounts include: inventory accounts used to record property subject to inventory and control its presence and movement, on which accounting is kept both in monetary and natural units (01, 04, 07, 10, 43, 41) ; cash accounts in which accounting is kept only in monetary units(50, 51, 52, 55); partially - settlement accounts (for example, 73).
All of these accounts have the same structure and can only have a debit (or zero) balance. In this case, the debit of these accounts shows the initial and final balance, as well as the receipt of monetary and tangible assets, and the credit of the account shows their disposal.
2. The main passive accounts are used to record changes in funds, capital, received financing, loans and credits, enterprise liabilities and settlements with creditors (63, 66, 67, 80, 82, 98). These accounts include capital accounts and partially - settlement accounts. The balance of these accounts can only be credit (or zero). It shows the availability of own and borrowed sources and debt to other organizations and individuals. The credit of these accounts reflects the availability of sources and debt and their increase, and the debit - a corresponding decrease.
3. The main active-passive (settlement) accounts are intended for accounting and control over the settlements of this organization with different legal and individuals... On these accounts, settlements are taken into account simultaneously with debtors and creditors or with one enterprise, which, being a debtor after several transactions, can turn into a creditor or vice versa (60, 62, 68, 69, 70, 71, 75, 76). One and the same active-passive account can be both active and passive. In this case: the debit of accounts takes into account the formation of accounts receivable and repayment of accounts payable, and for a loan - the formation of accounts payable and repayment of accounts receivable; the debit balance is in the asset, the credit balance is in the liability of the balance.
Regulatory accounts
Regulatory accounts are designed to regulate (adjust) and clarify the assessment of economic assets, obtain additional indicators on the state of these funds, as well as to clarify their sources (property and its sources, which are recorded in the main accounts). Regulatory accounts perform special role in accounting, keeping the estimate of objects unchanged on the main accounts and refining it. They have no independent meaning and are used only together with the G / L account to adjust its indicators. In this case, the adjustment amount is added to the amount of the main account or subtracted from it.
The need to apply regulatory accounts is due to the established rules for assessing economic assets. However, in current accounting, it is sometimes necessary to have data in two estimates (for example, the initial and residual value of fixed assets, intangible assets, the actual cost of materials and their cost at wholesale or other prices, etc.). To do this, you need accounts for accounting for depreciation, deviations actual cost and so on. According to the method of refinement of the assessment, all regulatory accounts are subdivided into contrarian, supplementary and contra-supplementary accounts.
Regulatory accounts that are deducted from the G / L account amounts are called contracted accounts. They reduce the balance of assets in the main accounts by the amount of their balance. Depending on this, they are divided into contractual and counterpassive accounts. Contract accounts are used to clarify the residual value of the main active accounts (they reduce the balance of the main active account by the amount of their balance). Two accounts are involved here - the main one and the regulatory one:
The main account acts as an active account;
Regulatory - as passive (opposing, or contractual).
Contractual accounts include: 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets", which regulate accounts 01 "Fixed assets", 04 "Intangible assets", respectively, as well as account 14 "Provisions for depreciation of tangible assets" (regulates accounts accounting material values), account 59 "Reserve
you are under impairment of investments in securities"(regulates account 58" Financial investments "), 63" Provisions for doubtful debts"(regulates accounting accounts accounts receivable).
The counter-passive account is intended to clarify the amounts of property sources accounted for in the passive account. The balance of the counter-passive account decreases the size of the source of the main account. The main account acts as a passive account, and the regulatory (counter-passive) account acts as an active one. As an example, you can point to account 81 "Own shares (shares)", intended for accounting for treasury shares repurchased from shareholders, which leads to a decrease (adjustment) in the amount of the actually working authorized capital.
Regulatory accounts, the data of which is added to the amounts of the main accounts, are called additional accounts. They increase by the amount of their balance the balance of assets in the main accounts. Depending on which account is supplemented, they are divided into active and passive. An additional active account for the amount of its balance supplements the balance of the Main active accounts. Regulatory and G / L accounts are active. These include, for example, account 44 "Sales Expenses" in relation to account 90 "Sales".
An additional passive account for the amount of its balance supplements the balance of the corresponding main passive account. Both accounts act as passive accounts, for example account 63 "Provisions for doubtful debts" in relation to account 91 "Other income and expenses".
Counter-supplementary accounts can increase and decrease the valuation of objects reflected in the G / L accounts. If transactions on this account are made using the method additional entry, then the account acts as an additional regulating account, and when entries are made on the account by the red side (decrease) method - as a counter account. An example is account 16 "Deviation in the value of material assets".
Distribution accounts
Distribution accounts - accounting accounts designed to record certain production costs and ensuring the correctness and reasonable distribution of them among objects of calculation, accounting periods, etc. for the full calculation of their actual cost. Distribution accounts have a control function.
Distribution accounts are divided into two groups: collection and distribution and budget distribution (distribution) accounts.
Collection and distribution accounts are used to record expenses that, at the time of their commission, cannot be directly attributed to certain manufactured or sold products (indirect costs). At the end of the month, these costs are charged to specific species products in accordance with the accepted methodology (in accordance with the accounting policy). Thus, collecting and distribution accounts are designed to record and control the costs of the current reporting period, which require subsequent distribution. Such accounts include: 25 "General production costs", 26 " General running costs", 44" Selling expenses ".
Budget and distribution accounts are intended for the division of expenses between separate reporting (budget) periods, for accounting for future expenses and their correct distribution over reporting periods. With the help of this group of accounts, fluctuations in the cost of production for accounting periods are eliminated. Accounts of this group can be both active (account 97 "Deferred expenses") and passive (account 96 "Provisions for future expenses").
Calculation accounts
Calculation accounts - accounting accounts that serve to obtain the data necessary for calculating the cost (costing) of manufactured products and work performed, grouping production costs in the reporting period.
These include accounts: 20 "Main production", 23 "Auxiliary production", 28 "Defect in production", 29 "Service production and households", 08 "Investments in fixed assets".
The debit of the calculation accounts records the expenses (costs) for the production of products (works, services), as well as those associated with both the creation and the acquisition individual objects accounting expenses.
According to the credit of these accounts, they reflect (write off) the actual cost of the manufactured (released) products, services rendered, actual costs for completed works, acquisition (creation) of separate accounting objects.
The balance on these accounts may be in debit. It shows the size of work in progress (costs of work in progress) and is called "Costs in work in progress (construction)".
Analytical accounting for calculation accounts is carried out in the context of calculation objects and calculation items.
Calculation accounts allow you to obtain the information necessary to calculate the cost of products manufactured, work performed, services rendered, which is very important for assessing the effectiveness of an organization (since the lower the cost, the greater the profit).
The credit of the pricing account records the costs in one valuation, and the debit records the costs in the other. To equalize the debit and credit amounts, you must make an additional or reversal entry. For example, on the credit of account 20 "Main production" during the reporting period, the output of products (performance of work, rendering of services) is recorded at the standard cost or at discount prices; at the same time, at the end of the reporting period, an adjustment is made and the cost price is brought to the actual two possible methods: additional entry or reversal.
The reversal method is used when the target cost is higher than the actual cost. In this case, the amount of the difference in estimates is recorded in red ink. Since the numbers written in red are subtracted ("reversed"), this means that the original amount is reduced by the amount of the reversed entry. This is fixed by wiring: D-t count. 43 "Finished goods"; Kit count. 20 (the minus sign is implied).
The additional recording method is used when the actual cost exceeds the standard. In this case, an entry is made (additional) with ordinary ink. The following posting is made: D-t count. 43 "Finished goods"; Kit count. twenty.
Matching accounts
Matching accounts are intended for calculating the financial result of both individual business processes and the enterprise as a whole by comparing the debit and credit turnovers recorded in these accounts. This is done by comparing the debit and credit turnovers for a specific account. A feature of the structure of these accounts is the reflection of one accounting object in two different evaluations: in one - by debit, and in the other - by the credit of the account (it is recommended to open several separate sub-accounts for this by the new chart of accounts). Comparing these estimates, they reveal the result of certain business processes (for example, from implementation), which, according to the new Chart of Accounts, is debited from the sub-account 9 specially opened for this purpose.
These accounts are divided into two subgroups: operating results and financial results.
Operating-result accounts are provided to summarize information about individual processes economic activity of the enterprise, as well as the definition of each of them the financial result.
These include accounts: 90 "Sales", 91 "Other income and expenses".
The debit of these accounts takes into account: the cost of goods sold, works, services; residual value property, plant and equipment and the carrying amount of other current assets; costs associated with the disposal of assets, as well as fines, penalties, penalties and interest paid. The credit of accounts 90 and 91 reflects revenue and income from other operations. By comparing debit and credit turnovers, the profit or loss from sales (account 90) and other transactions (account 91) is determined.
These accounts do not have a balance; the balances received on them are monthly written off, credited to financial results from sales and other operations from subaccount 9 to the debit or credit of account 99 "Profits and losses".
These accounts record expenses and incomes on operations related to the sale of products, performance various works, provision of services, disposal of fixed assets, intangible assets, securities, materials.
Financial results accounts are intended to determine the financial result of the economic activity of the organization. An example is an active-passive account 99 "Profits and losses", as well as account 98 "Deferred income". Account 99 reflects the financial result (profit or loss) from the sale of various objects of property and other operations (operating and non-operating income, reduced by the amount of operating and non-operating expenses). On the credit of account 99, profit is recorded, on debit - losses.
Comparing the turnovers on debit (losses) and credit (profit), they determine the final financial result: in this case, the credit balance shows profit, and the debit balance shows a loss.
Off-balance sheet accounts
Accounting accounts are divided into two groups - balance sheet and off-balance sheet:
Balance sheet accounts are all accounting accounts, combined in one system, corresponding to each other; their indicators are reflected in the balance sheet (in this case, balance accounts can be reflected in several balance sheet items);
Off-balance sheet accounts are accounting accounts, the balance (balances) of which are not included in the balance sheet, but are shown behind the balance sheet.
The main tasks of off-balance sheet accounts are:
Ensuring control over the use of material assets that do not belong this enterprise, in accordance with current legislative acts and instructions;
Control over the safety of material assets on these accounts, for the timely execution of documents for the receipt and disposal of these funds;
Security correct organization accounting for these accounts;
Providing comprehensive and complete information on these accounts for the needs of management, assessment of the creditworthiness and financial stability of the enterprise.
Off-balance sheet accounts are intended to account for inventory items temporarily held by the enterprise, but belonging to other enterprises (leased assets, material assets taken on safekeeping, for a commission, for processing, etc.), as well as for monitoring individual business transactions (accounting accounts conditional rights and obligations, which are designed to summarize information on the availability and movement of received and issued guarantees to secure obligations and payments). Forms are taken into account on off-balance sheet accounts strict accountability, accounts receivable written off at a loss, etc. Off-balance accounts include accounts: 001, 002, 003, 004, 005, 006, 007, 008, 009, 010, 011. These accounts do not correspond with each other or with balance accounts. The objects recorded on these accounts are subject to inventory in the manner and terms established for their own inventory. A feature of off-balance sheet accounts is that accounting on these accounts is carried out according to a simple system (without the use of double entry). In this case, accounting entries are made in the case of credit transactions only on debit or only on credit of an off-balance sheet account (expense transactions).
Accounting chart of accounts
Chart of accounts of accounting - a systematized list of accounting accounts. Typically, the Chart of Accounts lists synthetic accounts and sub-accounts, as well as a list of off-balance accounts.
The chart of accounts underlies the organization of accounting in any enterprise. Enterprises and organizations of all forms of ownership and various industries activities. At the same time, budgetary ones, as well as credit institutions keep records using their (separate) Chart of Accounts.
In the chart of accounts of accounting, accounts are grouped into sections in accordance with their economic content. Chart of accounts approved by order of the Ministry of Finance of Russia dated 31.10.00 No. 94n and put into effect in mandatory since 2002, includes 8 sections uniting 61 synthetic accounts. Off-balance sheet accounts constitute a separate group consisting of 11 accounts.
Section I "Non-current assets" includes accounts that keep records of fixed assets (01, 02), intangible assets (04, 05), equipment for installation (07), other investments in non-current assets (purchase land plots, objects of natural resources, acquisition and construction of fixed assets).
Section II "Production stocks" forms data on the availability and movement of these stocks (10, 11, 15), deviations in their acquisition (16). There are also accounts for accounting for reserves for the depreciation of tangible assets (14) and on the amount of value added tax paid by the enterprise on the purchased production stocks (19).
Section III "Production costs" is represented by accounts intended for accounting for production costs and calculating the cost of production (in the main production (20), auxiliary (23) and service (29) industries, general production (25) and general business (26) expenses, defects in production (28), accounting for semi-finished products (21).
Section IV "Finished goods and goods" includes accounts for accounting for products of labor and output. Here are the accounts for accounting finished products(43), goods shipped (45), sales costs (44), as well as the output of products, works, services (40). Section V "Cash" summarizes the necessary information on the availability and movement of cash in domestic and foreign currency belonging to an economic entity. Accounts are used for accounting cash at the cash desk (50), on settlement (51), currency (52) and other special (55) accounts in banks, transfers in transit (57), financial investments(58); provisions for impairment of investments in securities were also taken into account (59).
Section VI "Settlements" includes accounts for accounting receivables and payables (for accounting for settlements with suppliers and contractors (60), buyers and customers (62), including advances issued and received, settlements with personnel for remuneration (70) , as well as for other operations (73), with a budget (68), for social insurance and security (69), with accountable persons (71), founders (75), for short-term and long-term loans and borrowings (66, 67), on-farm settlements (79).
Section VII "Capital" contains accounts that summarize information about the state and movement equity capital an enterprise presented in the form of authorized (80), additional (83) and reserve (82) capitals, retained earnings(84). This also includes accounts for earmarked financing (86) and own shares (81). Accounts Section VIII"Financial results" are intended for the bookkeeping of financial results from the sale of products and goods (90), other income and expenses (91). It also presents accounts for accounting for profit and loss (99), deferred income and expenses (97, 98), reserves for future expenses (96), as well as for accounting for shortages and losses from damage to valuables (94).
Advantages of the chart of accounts used in Russia:
Centralized unified methodological guidance for accounting and reporting is carried out;
The correctness of accounting, reporting and use of property of enterprises is monitored;
Concentrates information material in the country as a whole, regions and in the context of individual enterprises, which serves as the basis for analyzing the activities of enterprises at different levels
4.1. The concept of accounting as an information base of an accountant's balance sheet
Accounting accounts, their structure and purpose
Each fact of economic activity of an economic entity falls into the field of accounting through accounting accounts. They provide unified system accounting for all business entities and are intended to be received in varying degrees generalized accounting and economic information.
Accounts provide an accounting system by personal assignment to each object economic activity your account.
Accounting account Is a method of grouping, monitoring and reflecting business transactions that are performed with property, the sources of its formation, business transactions. The account is also an accumulator of information, which is then summarized and used to compile various aggregates and reporting.
By appearance the account is a two-part table that resembles the letter "T", so the accounting account is often referred to as the T-model. At the beginning of the table, the name of the account is given with capital letter- the name of the accounting object, for example, "Fixed assets", "Materials". The left side of the T-account is called debit, the right side is credit, therefore, the debit and credit of the account correspond to its sides. The division of the account into two parts is explained by the movement of economic assets and their sources - an increase or decrease (Fig. 4.1).
Rice. 4.1. T-model of account
The words "debit" and "credit" - Latin origin... Translated into Russian, “debit” means “he owes”, hence the debtor is the debtor or the borrower, “credit” means “he believes, trusts,” hence the creditor is the lender, that is, the person who gives money or other values to another person. Nowadays, the words "debit" and "credit" have become just terms for the sides of an account.
A more complete account diagram is shown in Fig. 4.2.
Initial balance, rub. | Turnover by Dt, rub. | Turnover per CT, rub. | Final balance, rub. |
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Rice. 4.2 Accounting account
To account for inventories, an account of a different form is often used, in which, in addition to monetary measures, there are also physical indicators.
To denote the balances on accounting accounts, the term "balance" is used - a word of Italian origin, means "calculation", is used to denote the difference between debit and credit.
The change in economic assets and the sources of their formation over the analyzed period of time is called turnover.
The presented scheme for the structure of accounting accounts is not unified (that is, approved at the level regulatory document). Nevertheless, traditionally, the account is presented in this form. Quite often, at the colloquial level, the slang (professionally simplified) name of the T-account model - "airplane" is used.
In practice, such schemes are used only for auxiliary purposes - for rough processing of accounting data. However, all used forms of primary accounting documents (order magazines, memorial warrants, etc.), about which it will be further, are based on similar schemes.
To open an account means to write in the account table an amount that characterizes the initial state of the object in question.
Account entry begins with the indication opening balance property or sources of its formation.
Then the accounts reflect all transactions that cause changes in the opening balances. Amounts increasing initial balance, are written on the side of the remainder, and the amounts that reduce the initial remainder are written on opposite side... Consequently, in active accounts, the increase will be reflected in the debit of the account, and the decrease in the credit; in passive ones, on the contrary, the increase is in the credit of the account, and the decrease is in the debit. If you add up the sums of all transactions recorded on the sides of the account, then you get the turnovers of the account. The total amount recorded on the debit of the account is called the debit turnover, and on the credit of the account - the credit turnover. When calculating turnovers, the initial balance is not taken into account.
The final account balance is determined by adding the turnover of the same side of the account to the initial balance and subtracting the turnover of the
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as information base balance sheet
the opposite side. The final balance is recorded on the same side as the initial balance.
If no opening balance, then the final balance is found by subtracting the smaller one from the larger turnover. They write it down on the same side of the account on which the amount of the larger turnover was reflected.
Thus, the structure of any account assumes:
opening balance;
indicators reflecting the increase in the initial balance;
indicators leading to a decrease in the initial balance;
turnover (total) for all records on each side of the account;
the final balance.
V within a certain period of time, business transactions are recorded on a particular account, the state of which they change. Only the initial and final balances on all property accounts and sources of its formation are transferred to the balance sheet, thus, between accounts
accounting and balance sheet, there is a stable information link.
Initial balances are entered from the balance into the opened accounts, and based on the total data contained in the accounts, they are made at the end of the reporting period new balance... Therefore, schematically, the relationship between accounting accounts and the balance sheet can be expressed as follows (Figure 4.3):
in relation to the balance, accounts are divided into active and passive, the name of which coincides with the name of the balance sheet items;
separation balance sheet on left side- the asset and the right side - the liability and the division of accounts into active and passive are due to the grouping of the reflected accounting objects according to their economic content;
the types of changes in the balance sheet and the procedure for registering business transactions that cause these changes in the balance sheet on the accounts are based on the concept of duality in accounting (double entry);
the amount of balances (balance) on active accounts, as well as the amount of balances on passive accounts, is always equal to the balance currency at the end of this reporting period.
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as an information base of the balance sheet
At the beginning of the reporting period
Transfer of information on balances at the beginning of the reporting period | ||||
Transfer of information on balances at the end of the reporting period
at the end of the reporting period
Rice. 4.3. The relationship of the system of accounting accounts with the balance sheet
An accounting account is a complex information system, a carrier of information and a method of obtaining it. Accounts used by modern business entities are diverse in structure, content, and purpose. Thus, for the organization of a scientifically based accounting system, control, analysis of financial and economic activities, preparation and adoption of management decisions essential has a scientifically based classification of accounting accounts.
Classification of accounting accounts and their characteristics
Classification of accounting accounts Is a grouping of accounts
comrade for the most essential features, which allows to ensure uniformity in the reflection of business transactions, comparability and reducibility
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as an information base of the balance sheet
corresponding indicators, makes it possible to determine “ economic burden»Each account.
Any classification of accounting accounts must meet the basic requirements:
be complete, that is, all types of property and business transactions must be reflected in the accounting accounts;
to be flexible, that is, to adapt to the characteristics of an economic entity;
reflect the structure of the property in accordance with the current standard but a legal framework.
the following essential classification features:
relation to balance;
balance relations;
the presence of a balance;
the level of generalization of information;
economic content;
structure and purpose.
Classification of accounts in relation to the balance sheet
represented by groups:
balance sheet accounts;
off-balance sheet accounts.
Balance accounts are intended to account for funds belonging to a given economic entity on the basis of ownership, economic management or operational management... They are opened on the basis of balance sheet items and have a two-digit code.
Off-balance sheet accounts are used to group and summarize information on such objects that are not recognized as assets or liabilities, income or expenses in accordance with accounting legislation, but require mandatory control and analysis in order to manage and disclose information in the notes to accounting statements... Assets and liabilities that do not meet the requirements for recognition in the balance sheet in the reporting period are most often recorded on off-balance sheet accounts. In the following reporting periods, they can be recognized in the balance sheet.
Off-balance sheet accounts are intended to summarize information on the presence and movement of values that do not belong to an economic entity on the basis of ownership, economic management or operational management, but are temporarily in its use, at its disposal; conditional rights and obligations stipulated by business contracts; property accepted for off-balance sheet accounting without value, and other similar objects of economic activity of an economic entity. Off-balance accounts do not correspond with other accounts, one-way entries are made in them - only on debit (receipt, increase) or on credit (expense,
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as an information base of the balance sheet
decrease). Off-balance accounts have a three-digit code. Off-balance sheet balances are not included in the balance sheet, but are recorded off the balance sheet (for reference).
The use of off-balance sheet accounts contributes to:
ensuring control over the use of material assets that do not belong to this economic entity in accordance with the current legislation;
control over the safety of material assets on off-balance sheet accounts;
timely execution of documents for the receipt and disposal of these funds recorded on off-balance sheet accounts;
ensuring the correct organization of accounting on off-balance sheet accounts;
comprehensive and complete information on the state of off-balance sheet accounts for the needs of management, assessment of creditworthiness and financial stability
economic entity.
By connection with the balance sheet (by structure) balance accounts are divided as follows
in the following way:
active;
passive;
active-passive.
Active accounts are called accounting accounts on which different kinds property, their availability, composition, movement. On active accounts, the balance can only be in debit or equal to zero.
On the debit side of the active account, all business transactions on the receipt of this type of property are recorded, and on the credit side - all business transactions on disposal. The balance of property at the end of the reporting period is calculated by the formula
Ck = SN + ODt - OKt,
A diagram of the structure of active accounts is shown in Fig. 4.4.
Active account
Rice. 4.4. Active account structure
Passive accounts are called accounting accounts, which take into account the sources of formation of property, their presence, composition, movement, and
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as an information base of the balance sheet
also commitments. In passive accounts, the balance can only be credit or equal to zero.
The credit of the passive account records all transactions that lead to an increase in the amount of liabilities, and the debit - all transactions that lead to a decrease in the amount of liabilities. The balance of liabilities at the end of the reporting period is calculated by the formula
Ck = SN + OKt - ODt,
Sc - account balance at the end of the reporting period; SN - account balance at the beginning of the reporting period; ODt - turnover by debit of the account for the period; OCt - turnover on the account credit for the period.
A diagram of the structure of passive accounts can be shown in Fig. 4.5.
Rice. 4.5. Passive account structure
Active-passive are called accounts that reflect both the property of the organization and the sources of its formation.
but-passive accounts are of two types: with a one-sided balance (debit-
or credit) and with a bilateral balance(debit and credit at the same time). For example, an active-passive account with a one-sided balance during the reporting year is account 99 “Profit and Loss”. If the amount of income exceeds the amount of expenses, then the difference between them gives a profit, so the account balance will be credit (profit is a source of property formation and is reflected in the balance sheet liability). If, on the contrary, the amount of income is less than the amount of expenses, then the difference between them shows a loss, and the balance on the account will be in debit.
Account 76 "Settlements with different debtors and creditors" belongs to active-passive accounts with a bilateral expanded balance. The debit balance of this account means the receivable, and the credit balance
- accounts payable. Settlements with debtors and creditors are combined on one account in order not to open different accounts for business entities that may be in different time debtors and creditors. In active-passive accounts, debit entries can have different meanings: either an increase in accounts receivable, or a decrease in accounts payable. Miscellaneous meaning also has a record on the credit of the account: either an increase in accounts payable or a decrease in accounts receivable. In active-passive accounts, the balance can be debit, credit or debit and credit at the same time.
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as an information base of the balance sheet
The structure of active-passive accounts can be represented as follows (Fig. 4.6.).
Active-passive account
Rice. 4.6. Active-passive account structure
By the presence of the balance accounts can be classified as follows:
balance - accounts for which, as a rule, there must or may exist a balance;
unbalanced - accounts for which there is no balance.
According to the level of generalization of information, accounts are:
synthetic;
analytical;
sub-accounts.
On synthetic accounts accounting reflects the data of economic groupings of the property of an economic entity, the sources of its formation and business transactions in a generalized form.
carried out on synthetic accounts is called synthetic.
It is conducted only in monetary terms.
For the operational management of economic activities, as well as control over the safety of property, generalizing data obtained using synthetic accounting is not enough. For example, in addition to data on the total amount of fixed assets, it is necessary to have information about specific types of fixed assets (buildings, equipment, machinery, etc.). In addition to data on the total amount of debt to employees, information on the debt to each employee separately is needed. To obtain detailed, detailed, disaggregated (analytical) data on accounting objects, analytical accounts are used.
Accounts showing detailed data for each a separate kind property, liabilities of organizations and processes are called
analytical accounts. Accounting carried out on analytical accounts is called analytical ... It is conducted both in monetary and
natural measurement.
Analytical accounts are opened in addition to synthetic ones in order to detail them and obtain private indicators for each individual type of property, obligations of an economic entity and processes. Therefore, between synthetic and analytical accounts, there are
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as an information base of the balance sheet
there is a direct relationship: firstly, both of them are entered on the basis of the same information base - primary documents, which are used to formalize all business transactions; secondly, analytical and synthetic accounts are mathematically related.
The mathematical relationship between synthetic and analytical accounts is as follows:
the balance at the beginning of the reporting period for the synthetic account is equal to the amount of the balance at the beginning of the reporting period for analytical accounts opened to this account:
С SN = ∑ n С AN i,
i = 1
C SN - the balance at the beginning of the reporting period for the synthetic account; C AN - the balance at the beginning of the reporting period for the analytical account; i - analytical account;
n is the number of analytical accounts;
debit turnover of a synthetic account is equal to the sum debit turnovers on analytical accounts opened for this synthetic account:
О snd = ∑ n О and i,
i = 1
About SND - turnover on the debit of the synthetic account; About ande - debit turnover on the analytical account;
the turnover on a synthetic account loan is equal to the sum of credit turnovers on analytical accounts opened for this synthetic account:
О SNK = ∑ n О Ак i,
i = 1
О SNK - turnover on the synthetic account loan; О ANC - credit turnover by analytical account;
the balance at the end of the month for the synthetic account is equal to the amount of the balance at the end of the reporting period for analytical accounts opened to this account:
C ck = ∑ n C ak i,
i = 1
C sk - the balance at the end of the reporting period for the synthetic account; C ac - the balance at the end of the reporting period for the analytical account.
The direct connection between synthetic and analytical accounts can be seen in the following example.
At the beginning of the month, the accountable persons had a debt in the amount of 20,000 rubles, including I.I. Ivanov - 15,000 rubles, S.S. Sidoro-
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as an information base of the balance sheet
um - 5,000 rubles. The cash desk had 50,000 rubles, stocks of raw materials and supplies amounted to 30,000 rubles. During the month, the following operations took place:
1) the materials paid for by I.I. Ivanov from accountable amount 7,000 rubles;
2) received at the cashier from I.I. Ivanova balance of the reporting amount in the amount of
3) according to advance report S.S. Sidorov, the materials paid by him from the accountable amount in the amount of 5,000 rubles are received;
4) an advance was issued to the accountable person from the cash desk - S.S. Smirnov in the amount of 2,000 rubles.
Synthetic accounts | |||
Account 10 "Materials" | |||
Opening balance = 30,000 | |||
Turnover = 12,000 | Turnover = 0 | ||
Ending balance = 42,000 | |||
Account 50 "Cashier" | |||
Opening balance = 50,000 | |||
Turnover = 8,000 Turnover = 2,000
Ending balance = 56,000
Account 71 "Settlements with accountable persons"
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as an information base of the balance sheet
Analytical accounts |
|
Account "I.I. Ivanov " |
|
Opening balance = 15,000 | |
Turnover = 0 | Turnover = 15,000 |
Ending balance = 0 | |
Account "S.S. Sidorov " |
|
Opening balance = 5,000 | |
Turnover = 0 | Turnover = 5,000 |
Ending balance = 0 | |
Account "S.S. Smirnov " |
|
Opening balance = 0 | |
Turnover = 2,000 | Turnover = 0 |
Ending balance = 2,000 | |
Thus, each business transaction recorded on a debit or credit of a synthetic account is reflected in the same amount, respectively, on a debit or credit of several analytical accounts opened in addition to the corresponding synthetic account.
However, such a simple construction of analytical accounting does not always provide the necessary indicators. Some synthetic accounts consist of several groups of analytical accounts. The first, after the synthetic account, groups of analytical accounting accounts are called subaccounts. A subaccount is an intermediate accounting link between synthetic and analytical accounts. Each of them combines several analytical accounts, but they themselves, in turn, are combined by one synthetic account. Sometimes sub-accounts are called second order accounts, while synthetic accounts are called first-order accounts, and analytical accounts - third-order accounts... The relationship between a synthetic account, its sub-accounts and analytical accounts can be represented by a general model (Figure 4.7).
The number of groups of accounts for analytical accounting depends mainly on the complexity of the organization's economic activities, on the goals and objectives of accounting.
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as an information base of the balance sheet
Synthetic account | First order counting |
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(1100 conventional units) | |||||||
Sub-account 1 | Sub-account 2 | Second order counting |
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(350 conventional units) | (750 conventional units) | ||||||
Analytical account 1 | Analytical account 2 | Analytical account 3 | Analytical account 4 | Analytical account 5 | Analytical account 6 | ||
Rice. 4.7. General model of the relationship between synthetic and analytical accounting
There is an inextricable link between accounts of all levels, which can be expressed by the principle of observance of three equalities:
account balance top level equal to the sum of account balances next level directly related to him;
the debit turnover of the top-level account is equal to the sum of the debit turnover of the next-level accounts directly related to it;
the turnover on the credit of the top-level account is equal to the sum of the turnover on the credit of the accounts of the next level, directly related to it.
The basis modern theory classification of accounting accounts is their grouping according to two criteria:
economic content;
purpose and structure.
Classification of accounts by economic content is aimed at establishing the range of accounting accounts necessary and sufficient to reflect and financial activities economic entity. The classification of accounts by economic content provides a uniform understanding of the principles of reflection and generalization production and economic and financial activities and uniformity in the construction of the accounting system for all economic actors, regardless of the types of activities and forms of ownership, with the exception of credit and budgetary organizations.
The classification of accounts by economic content answers the question: what is reflected in a particular account and how many are there?
The grouping of accounts by economic content can be carried out in different aspects, depending on what is its basis. The best known are two models for classifying accounts by economic content:
1) accounts are subdivided into groups in accordance with the phases of reproduction of the aggregate social product;
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1.
2) the basis is the economic content of the funds and processes recorded in the accounts.
by economic content based on their proposed grouping of accounting objects as follows:
property accounts;
accounts of sources of formation of property;
process accounts;
financial results accounts.
V in turn, each group is subdivided into subgroups. The classification scheme of accounting accounts by economic content is presented on rice. 4.8.
Classification of accounts by structure and purpose Is a grouping
accounting accounts for the most essential features, ensuring the unity of accounting economic resources in the process of expanded reproduction. An indication of the classification of accounts by structure and purpose is the general accounting rules for each group of accounts and analytical accounting.
The classification of accounts by purpose and structure complements the classification by economic content in terms of the scientific formulation of accounting.
The purpose of the classification of accounts by structure and purpose is to obtain
the creation of the necessary information about the formation and use of economic assets and the sources of their formation, as well as the identification of the features of accounts and the grouping of accounts with the same purpose and structure (structure). This classification allows you to answer the questions: what are these or those accounts for and what indicators can be obtained using separate accounts in order to effectively manage an economic entity, what is their structure?
Accounts classified by structure and purpose merged into separate groups, each of which, in contrast to the economic classification, unites accounts not according to the economic homogeneity of the considered objects, but according to the place of their origin in the process of expanded reproduction:
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY
4.1. The concept of accounts bukh. accounting as an information base of the balance sheet
Property accounts
Labor accounts |
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Production accounts |
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Accounts of objects of labor |
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Cash accounts |
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Circulation sphere accounts | Accounts for accounting for products of labor |
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Accounts of funds in settlements Settlement liability accounts Accounts of sources of funds withdrawn from circulation Distraction source accounts
Financial results accounts Rice. 4.8. Classification of accounting accounts by economic content
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY 4.1. The concept of accounts bukh. accounting as an information base of the balance sheet G / L accounts are intended for accounting of household assets and their sources in order to control the availability, movement, as well as to reflect their condition in the balance sheet; regulatory accounts- are necessary for accounting adjustments to the initial valuation of economic assets or their sources accounted for in the corresponding main accounting accounts, in addition to which regulatory accounts are maintained (their main purpose is to account for revaluation, depreciation, depreciation, adjusting the initial cost of assets, and more). The need for regulatory accounts is due to the specifics technological processing information. The object in the current accounting should be reflected in the unchanged assessment. The actual value of the recorded property or the actual amount of liabilities often deviates from the fixed book value. The real value of the considered object is obtained by subtracting the amount of the regulatory account from the amount of the main account, or, conversely, by adding the amount of the regulatory account and the main account; operating accounts- intended for accounting of business processes owls in production and supply and marketing activities; matching accounts- are intended for calculating financial results from both individual business processes and the economic entity as a whole; off-balance sheet accounts- designed to record events and operations, not affecting the state of the balance sheet of an economic entity, possible outcomes economic activities requiring special control. Classification of accounting accounts by structure and the value can be represented in the form of a diagram (Fig. 4.9).
Rice. 4.9 .. Classification of accounting accounts by structure and purpose Basic accounts combine several groups of accounts:
TOPIC 4. ACCOUNTING SYSTEM AND DOUBLE ENTRY 4.1. The concept of accounts bukh. accounting as an information base of the balance sheet inventory - accounts for accounting and control of tangible and intangible values; Money- intended for accounting and control of monetary values; settlements - accounts used to record settlements with counterparties; capital are the accounts on which the sources of education are taken into account own funds in the form of capital. Regulatory accounts are divided: to contractual- clarify the assessment of certain types of property; counter-passive - regulate the cost of sources of property formation. Operating accounts represented by the following accounts: collective and distribution- designed to reflect (fail- pa) costs that cannot be attributed directly (directly) to a specific type of product; Budget and distribution (distribution by periods) - ensure a reasonable distribution of expenses between reporting periods (expenses are recognized in the accounting not for the reporting period in which they occurred, but for the reporting period to which these expenses relate); calculating- are intended to collect expenses (costs). Matching accounts combine: operational results accounts - designed to determine the results of financial and production activities; Financial performance accounts - used to reflect income and expenses in order to identify the financial result. Off-balance sheet accounts: deposit-property- these accounts reflect values that do not belong to an economic entity on the basis of property rights, economic management or operational management, but are in its use or disposal; control - designed to reflect and summarize information on individual business transactions that are not accounted for in the system of balance sheet accounts, which is associated with accounting forms of strict reporting, depreciation of fixed assets; accounting for leased fixed assets; contingent rights and obligations accounts- serve to obtain information execution in deadlines business contracts in case of insolvency of debtors. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
for the course Accounting and Auditing
on the topic: System of accounting accounts. Double entry
1. Content and structure of accounting accounts
Accounting accounts are used to reflect the amount in property, equity and liabilities. In each invoice based on primary documentation reflects only homogeneous business transactions for which this account is intended. At the same time, such operations increase or decrease the considered indicators. Thus, the accounting account is special way current reflection, economic grouping and operational control for changes in individual homogeneous objects of accounting.
Each account takes into account one object or a group of homogeneous economic objects. Changes to the objects recorded in the accounts take place in two directions: in the direction increase and decrease .
Consider the structure of an account.
Final active account balance = Initial balance + Debit turnover - Credit turnover
Passive accounts are intended for accounting for the organization's equity and liabilities.
Passive account structure
Final passive account balance = Initial balance + Credit turnover - Debit turnover
S. to. passive account = S.n. + O ct - O dt
When opening accounts, the balance in active accounts is recorded according to debit account(scheme 2), in passive - by credit account(diagram 3). To reflect the remainder, use balance which could be initial or the final... The sum of the records of the increase and decrease of the property and its sources is called turnover .
Turnover is the sum of current entries for each side of the account. Turnover by debit called debit, on a loan – credit... In active accounts, the turnover on debit means an increase, and on credit - a decrease. In passive accounts, credit turnover means an increase, and a debit turnover means a decrease. In the theory of accounting, the possibility of maintaining active-passive accounts is used.
For example: account 76 "Settlements with different debtors and creditors"
Active-passive account structure
Active-passive accounts are used to record settlements.
They can simultaneously reflect the amounts of both receivables and payables. The balance on this account is determined according to analytical accounting data.
Output: the whole set of entries in accounting accounts is a specific procedure, which is divided into 4 components:
1. Opening accounts, that is, assignment a certain kind property or the source of its formation corresponding to it economic content accounting accounts with a record of the opening balance.
2. Records on the accounts, that is, the identification of the object to be accounted for with the determination, depending on this, of the corresponding parties of the corresponding accounts for recording business transactions.
3. Counting the turnovers on the accounts, that is, determining the amount of entries for the corresponding transactions on the accounts.
4. Determination of the final balance - formalization and calculation of indicators in order to determine the exact state of the property and sources for its formation.
2. The essence of double entry
Each business transaction causes changes to two objects at the same time. Objects of economic assets and their sources are recorded in the accounts. The relationship between accounts due to a business transaction is called correspondence of accounts, and the accounts themselves are corresponding. Specifying accounts that interact in a business transaction is called accounting entry or accounting record... To correctly draw up an accounting entry, you must clearly understand economic essence business transaction and determine the correspondence of the account. Recording on accounts is made according to the rule of dual reflection of business transactions on accounting accounts (double entry rule). Double entry is a method of recording a business transaction, with the help of which two economic phenomena are reflected in two accounts in the same amount. Moreover, it is obligatory on the debit of one and the credit of another account. Consider the interaction and functioning of active account 51 "Current account" and account 66 "Settlements for short-term loans and borrowings" on the example of the implementation of business transactions.
Operation one:
The enterprise received a loan of 4,000.0 rubles. As a result, the company received funds in the amount of 4000.0 rubles to the current account of the enterprise. The increase in funds is reflected in the debit of account 51. But the organization also had obligations for short-term loans on account 66, in the amount of 4000.0 rubles. An increase in liabilities is reflected in the credit of account 66.
Operation two:
The company partially repaid from the current account short-term loan in the amount of 2000.0 rubles. As a result, the amount of funds on the current account decreased by 2,000.0 rubles. The decrease in funds is reflected in the credit of account 51 "Current account". At the same time, there was a decrease short-term liabilities enterprises in the amount of 2000.0 rubles. A decrease in liabilities, that is, their repayment is reflected in the debit of account 66.
This example is shown in Figures 5 and 6.
Active account 51 "Current account"
Passive account 66 "Short-term loans"
It is possible to clearly distinguish 3 criteria inherent in double entry:
1) The amount of a business transaction is reflected in the accounts twice
2) Accounting entry reflected in the debit of one account and in the credit of another account
3) The entry in both interconnected accounts is reflected in the same amount.
Accounting records in the form of offsetting accounts, i.e. accounting entries are divided into: simple and complex. Simple- in which one account is debited and the other is credited. Complex- reflection of amounts on the debit of several accounts, and on the credit of one account, or vice versa.
3. Chronological and systematic recording
Correspondences of accounts are compiled at the time of a business transaction in chronological order.
The chronological record is carried out in special registers, which are called business transactions logs, which is shown in table 3
Table 3. Journal of registration of business transactions
On the basis of the correspondent accounts recorded in the journal, entries are made on the accounts of accounting, which is achieved by systematizing transactions in accordance with their economic content.
Thus, the systematization of entries in accounting accounts is carried out according to a particular system, which is characterized by a certain sequence of actions. The value of the record lies in the fact that it allows you to control the completeness of the record on the accounting accounts. When organizing the record, the correctness of the economic content of the records is controlled, but its completeness is not checked. The chronological record allows us to fill this gap. For this, a reconciliation of the results is carried out. business transaction log with the totals of turnovers on debit and credit of all accounts on which accounting entries were made.
Conclusion: The registration of business transactions in accounting is recorded and reflected for the first time in the system of chronological records (logs for registering business transactions), for the second time in the system of accounts in the form accounting entries by accounts.
4. Synthetic and analytical accounts. Sub-accounts
Depending on the degree of detail, the information is divided into a summary, characterizing the groups of accounting objects ( total amount materials, general accounts payable, total amount loans, etc.), and individual, characterizing individual objects accounting (stock numbers certain material, specific debtors, etc.). In accordance with this division of information, a distinction is made between synthetic and analytical accounting, which is maintained on the corresponding accounts. Synthetic and analytical accounts... There is a close relationship between the two types of accounts. Several analytical accounts can be opened for one synthetic account.
Synthetic accounts(Greek syntetikos - consolidated, enriched, combined) contain information about economic assets, sources of their formation and economic processes for economically homogeneous groups of objects only in monetary terms. Analytical accounts (Greek analytikos - decomposition, dismemberment, analysis) contain more detailed information that reveals the content of synthetic accounts.
Let's consider an example: account 10 "Materials" keeps records of all materials of the organization, so it opens a large number of analytical accounts by types of materials.
The organization uses two types of materials: material A and material B. At the beginning of the accounting period of material A - 900 pieces, the price for 1 piece is 5 rubles, for material B - 400 pieces, the price for 1 piece is 10 rubles. Per accounting period the following business transactions for the movement of materials occurred:
1) received materials: A - 600 pieces, B - 500 pieces;
2) spent on the production of products in the first half of the accounting period: material A - 500 pieces, material B - 300 pieces;
3) spent on the production of products for the second half of the accounting period: material A - 700 pieces, material B - 250 pieces
The structure of analytical accounts differs from the structure of synthetic ones. An analytical account has more columns for debit and credit, since it reflects more information than a synthetic account.
Table 1. Material A (price 5 rubles per piece)
Table 2. Material B (price 10 rubles per 1 piece)
The total initial stock of materials is the sum of the initial balances of all types of materials. The initial balance of material A, as can be seen from the analytical account "Material A", is 4500 rubles, material B - 4000 rubles.
Thus, total cost different types materials at the beginning of the accounting period is 8500 rubles (4500 rubles + 4000 rubles). This information is reflected in the synthetic account 10 "Materials" (Table 3)
Table 3. Active account 10 "Materials"
3000 rubles + 5000 rubles = 8000 rubles
Conclusions:
The initial balance on the synthetic account must be equal to the sum of the initial balances on its analytical accounts;
The debit turnover of a synthetic account must be equal to the sum of debit turnovers on analytical accounts;
The turnover on a synthetic account loan must be equal to the amount of credit turnovers on analytical accounts;
The final balance on the synthetic account must be equal to the sum of the final balances on the analytical accounts.
Analytical accounts are not opened for all synthetic accounts. They are necessary in cases where the accounting object is heterogeneous, has a large nomenclature, which allows you to control and keep records of the movement of each specific material. Analytical accounts are also opened to the accounts that reflect the status of settlements (debts of an enterprise or enterprise) in order to keep detailed records by type of debtor.
Accounting on analytical accounts is carried out, as a rule, in two measures: in kind and in cash. Whereas on synthetic accounts, only in monetary terms. Sub-accounts. The purpose of sub-accounts is an additional grouping and generalization of information from economically homogeneous analytical accounts. In relation to analytical accounts, sub-accounts act as consolidated ones, i.e. they are an intermediate (auxiliary) link between analytical and synthetic accounts. For example, subaccounts are opened to those synthetic accounts that account for objects with a large nomenclature: active accounts - account 10 "Materials", account 29 "Service industries and farms" and others; active-passive accounts - account 76 "Settlements with various debtors and creditors", account 99 "Profits and losses"; passive accounts - account 98 "Deferred income", account 96 "Reserves for future expenses" and other accounts. Accounting on sub-accounts is carried out only in monetary terms, since they collect and aggregate information from analytical accounts, on which objects in different measures can be taken into account. Part of the synthetic accounts - account 60 "Settlements with suppliers and contractors", account 71 "Settlements with accountable persons", does not have sub-accounts, information on them is formed on the basis of analytical accounts.
There is a certain unity between synthetic accounts, related sub-accounts and analytical accounts:
Analytical accounts and sub-accounts belonging to an active synthetic account are active;
Analytical accounts and sub-accounts related to a passive synthetic account are passive;
Analytical accounts, sub-accounts, synthetic accounts have the same construction basis: they consist of two parts - debit and credit, turnovers and balances;
The results of the turnover of analytical accounts are equal to the turnover of the sub-account, and the results of the turnover of the sub-accounts are equal to the turnover of the synthetic account. A similar equality is observed in account balances.
An example of the interaction of synthetic accounts, sub-accounts and analytical accounts is shown in the figure.
The company also sets the number and names of analytical accounts independently, which should be reflected in its accounting policy.
5. Summarizing current accounting data
Generalization of accounting data by accounts makes it possible to monitor the movement of assets and liabilities. But this is not enough to track changes in the composition of assets and liabilities and obtain summary information.
Such a generalization of current accounting data can be made in the process of compiling the turnover sheet, presented in table 4.
Table 4. The turnover sheet for synthetic accounts for the period from 1.01.2009. to 31.01.2009, in thousand rubles
| P / p No. | Account name | Balance Initial as of 1.01.09 | Turnover | BalanceFinal as of 01/31/2009 | ||||
| Debit | Credit | Debit | Credit | Debit | Credit | |||
| 1 | Materials (edit) | 15000 | - | 10000 | 10000 | 15000 | - | |
| 2 | Fixed assets | 75000 | - | 5000 | - | 80000 | - | |
| 3 | Other active accounts | - | - | - | - | - | - | |
| 4 | Authorized capital | - | 80000 | - | - | - | 80000 | |
| 5 | Short-term lenders | - | 10000 | - | 5000 | - | 15000 | |
| 6 | Other passive accounts | - | - | - | - | - | - | |
| Total: | 90000 | 90000 | 15000 | 15000 | 95000 | 95000 | ||
There is a separate line for each synthetic account in the turnover sheet.
The turnover sheet records:
1. Account name
2. Balance at the beginning of the month
3. Monthly turnover
4. Balance at the end of the month
There are 3 pairs of equal totals in the final line of the turnover data:
1. For debit and credit - at the beginning of the month.
2. For debit and credit - monthly turnover.
3. For debit and credit - the balance at the end of the month.
The equality of the totals of the 1st pair is determined by the equality of the totals of the Asset and the Liability of the balance.
The equality of the results of the 2nd pair follows from the essence of double entry, when the turnover on the debit of all accounts is equal to the turnover on the credit of all accounts.
The equality of the results of the 3rd pair is determined by the equality of the previous results.
Based on the final balance, balance sheet... In this case, based on the indicators of the debit part of the statement - the balance sheet asset; and the credit - the liabilities of the balance. Sometimes the balance sheet is called a dynamic balance sheet.
The control value of the balance sheet is that its compilation allows you to check the completeness and correctness of entries on synthetic accounts. The correctness is evidenced by the equality of the debit and credit totals of all parts of the turnover sheet.
The completeness of the entries is determined by reconciling the opening balance indicators in the revolving sheet with the opening balance indicators.
The debit and credit turnover is compared with the total of the business journal. Inequality of the indicated results testifies to the mistakes made.
Literature
1. Kondrakov N.P. Accounting. Tutorial... - M: INFRA-M, 2006.
2. Kutter M.I. Theory of accounting, 3rd ed., Prererab. and add. Textbook. Publishing house Finance and statistics. 2008.
3. Labyntsev N.T. Accounting: theory. Book. 1 Tutorial. Publishing house Finance and statistics. 2008 .-- 192 p.
4. Labyntsev N.T. Accounting: financial and management. Book. 2 Tutorial. Publishing house Finance and statistics. 2008. - 800s.
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Home> Abstract> Accounting and audit
INTRODUCTION
One of the main types of business accounting is accounting. Accounting is a system that provides accounting information about the economic activities of an enterprise through continuous and continuous recording of facts. economic life in documents, their subsequent grouping and generalization of the information received in their own ways. In addition to the information function, accounting performs the function of monitoring compliance with the current legislation, regulatory documents of government bodies, as well as the effectiveness of the use of funds belonging to the enterprise.
At any enterprise, even a small one, there is a wide variety of economic means involved in economic processes and sources that form economic means. It became necessary to systematize the means of labor and their sources according to their economic content. To account for each type of funds, their sources and business processes, a separate account was opened where records are made about business transactions... For ease of use, these accounts were placed in one table, which was called the "Typical chart of accounts of accounting"
A universal tool that allows a modern accountant to master the whole variety of business operations with a minimum amount of time and money is their coding in the form of posting systems based on the Chart of Accounts.
The use of corresponding accounting accounts to reflect homogeneous business transactions, economic assets and monetary obligations, makes it possible to promptly process information about the financial and property status of an enterprise and conduct an economic analysis of its activities.
The subject of accounting is the funds of enterprises and institutions involved in their economic turnover and having a value estimate.
The objects of accounting are individual components of economic assets, processes associated with the circulation of funds, and their results.
In my work, I want to consider in detail the main element of the accounting method: the system of accounts and double entry. By applying it, the enterprise records data on the availability of funds at the enterprise, their ownership, recording all changes in the composition of these funds and sources under the influence of the activities of the team.
It should be noted that the last two elements of accounting listed above (accounts and double entry; drawing up the balance sheet and other forms of reporting) are specific techniques inherent only to him.
The relevance of this topic is due to the fact that without the existence of accounts it is difficult to imagine modern accounting, how difficult it is to imagine an accountant who would not be familiar with the procedure, principles and rules of accounting for a particular account. Hence, it becomes necessary to consider the classifications of accounting accounts according to various criteria.
Objectives of this work:
study of accounting accounts and their classification;
synthesis of ideas of modern scientists who considered this issue;
study of the peculiarities of accounting on accounts different types and structures.
The main tasks of the work are:
study of the features of accounting accounts as a way of reflecting data on the economic life of an enterprise;
consideration of classifications of accounts on various grounds;
disclosure of the essence, structure and purpose of the chart of accounts of accounting.
The novelty of this topic lies in the fact that at present, increased requirements are imposed in accounting in connection with the transition of Kazakhstan to IFRS.
1 Account system and double entry
1.1 Concept of accounting accounts
To manage the accounting process and exercise control, it is necessary to have information about the indicators of the movement of funds and obligations, which are then summarized and used to draw up various forms of reporting.
Accounting, like any system that reflects objective reality, is a symbolic image of information on tangible media providing mental perception of economic processes and phenomena. Processing of the collected information based on conditional schemes for the reflection and registration of accounting objects and obtaining the necessary indicators are implemented thanks to the accounting accounts.
Accounting accounts are a method of current interrelated reflection and grouping of assets, liabilities, equity capital, income and expenses of an economic entity, as well as transactions based on qualitatively homogeneous characteristics 1.
Accounting accounts are a way of economic grouping, the current reflection and control of the movement of economic assets, their sources and business processes in natural monetary units 2.
To reflect business transactions on accounts, documentary evidence is required, which can be paper primary documents, machine media and others that are legally binding.
For the first time, the equation for opening accounting accounts was proposed by the author of the balance theory I.F. Sherom.
Physically, the account is a two-sided table (card, book, free sheet). It has a structure in the form of a T-shaped pattern, divided into two parts. This is due to the fact that all changes occurring with the funds of an economic entity (liabilities and assets) represent either their increase or decrease. For the purpose of separate accounting of the increase and decrease, the account is divided into two parts: the left - debit (from the Latin debet - he must), the right - the credit (from the Latin credit - he believes). The words debit and credit arose during the formation of trade relations in the Middle Ages to keep records of settlements between the seller and the buyer, when there were debt obligations. Translated into Russian, a debtor is a debtor or borrower, and a creditor is a lender, that is, a person who gave money or other values to another person 3.
The accounting account reflects the initial balance of the "balance" (from Italian - calculation) of the considered object, and then its increase or decrease. In this way, you can define a new ending balance (ending balance) at any time. To do this, add the amount of their increase to the initial balance and subtract the amount of the decrease from the resulting value. The balance recorded on the left side of the account is called the debit balance, and the balance on the right side is called the credit balance.
Each account has a debit and credit turnover, that is, this is information in monetary terms accumulated for reporting period, which may or may not be present in both the debit and credit parts of the account.
Debit (credit) turnover - the total of the amounts recorded on the debit (credit) without the opening balance. In other words, the turnover shows the movement of funds in two opposite directions and values. In this case, the balance characterizes the state of the accounting object at a certain point in time and is always reflected in the positive part of the account.
Balances and turnovers are the main indicators of accounting accounts that provide information on the status and changes in accounting objects that they have undergone during the reporting period. It is generally accepted to use the following conventions: SN - initial balance; Ck - final balance; Od - debit turnover; Ok - credit turnover. The final state of the accounting objects is determined according to the data of the accounting account by calculation using the formula 1:
Ck = Si + Ov. - Oum., (1)
where: С - balance: final (CK) or initial (Cn);
O - turnovers of the account, characterizing the increase (Ov.)
or decrease (Oum.) of the accounting object.
The structure of accounts, their appearance depend on the objects, form and organization of accounting. Distinctive feature accounting is the rule of reflection of positive and negative changes.
Asset accounts reflect positive information on the debit side, and negative information on the credit side. Conversely, liability accounts have the opposite character: positive information should be recorded in the credit part of the account, and negative information in the debit part.
V modern understanding the names of the parties to the account correspond to the name of the balance sheet items and can have the following form (table 1).
Table 1
Account structure
Debit Credit
|
Amount (tenge) |
Amount (tenge) |
||||||
Thus, the account, purely technically, conditionally, as already noted, is divided into two parts. At the same time, the concepts of debit and credit are inherent in both active and passive accounts, which should be perceived in them diametrically opposite. This means that in an asset, a debit is understood as input, receipt, crediting, assignment, and a credit is a write-off, liquidation, issue, vacation. In liabilities, on the contrary, debit means return, attribution, write-off, and credit means receipt, accrual, deduction. The transactions performed in the course of daily business activities, reflected in the accounting through postings, lead to a change in the composition of property, liabilities, capital and other objects. Such data subsequently have an impact on the structure of the balance sheet.
The corresponding amounts indicated for individual balance sheet items serve as the basis for opening accounts. To open an account in current accounting means to write down the initial balance in it (balance - debit or credit) on the basis of the corresponding balance sheet item. The posting of records of transactions on accounts starts from the original balance (if any). If there is no balance at the beginning of the period, then the opening of an account is provided if there is a business transaction in this period that reflects the formation of the corresponding accounting object. At the end of the reporting period, the total is calculated for all business transactions. enterpriseAbstract >> Accounting and audit
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