This short course is intended for students of accounting, both academic discipline. The author of the course sets himself the task of explaining the basics accounting for beginner accountants, for those who want to master this interesting specialty. Why the basics? Because if we consider accounting as one of the types of human activity, we must understand that the accounting system itself was not formed immediately, in an instant, but how science has developed throughout the history of human development.

Useful literature for a beginner accountant

For the first time, it was systematized in the Renaissance, during the time of Leonardo da Vinci, by the great mathematician of his time, Luca Pacioli, in 1494 in the scientific work Treatise on Accounts and Records. At the heart of any science are specific techniques and methods, accounting work is specific and has its own techniques and methods, namely, accounting provides for the following various techniques and methods: inventory, system of accounts and double entry, etc. In everyday work, accounting, depending on the industry and the taxation system, has its own industry-specific features, some economic phenomenon must be reflected in accounting, some is reflected in a specific, industry-specific manner. Accounting covers wages, materials and inventories, fixed assets, the process of production and sale, the financial result, and finally, the financial result of any organization is determined by accounting. It is almost impossible to overestimate the importance of accounting in the activities of enterprises and organizations, as well as in general for the economy of our country. However, in the course of his work as chief accountant, the author of this course had to constantly come across reforms carried out by reformers from accounting. Constantly, under the pretext of ongoing reforms, changes in accounting are formalized, accounting entries are becoming more complicated, forgetting about the tasks of accounting for a quick and correct assessment of the activities of an enterprise and financial condition enterprises. Accounting should cover all business operations of the enterprise, industry. The accounting department of the enterprise is designed to quickly and accurately solve all the tasks assigned to it. The accounting department of any enterprise should be headed knowledgeable professionals well-versed in theory and practice. This course is designed to help you navigate the rapidly changing accounting legislation, an accountant must know the basics of accounting well, distinguish between new and useful in accounting, from unnecessary, far-fetched and sometimes not feasible at all, due to the realities of the economic life of an organization, enterprise. The author of the course is grateful to you for taking the time to study this course and hopes that you have gained some benefit from the study of accounting in the light of the materials of this work.

Accounting made easy

This site is dedicated to the basics of accounting and is intended for those who have had to deal with this subject, who find it difficult and incomprehensible. As practice shows, the authors of accounting textbooks, although they try to offer as much information as possible about the subject, features and subtleties of accounting, often pay little attention to the basics, considering them obvious. This is a serious obstacle for beginners who are just beginning to study this subject. Beginners get the impression that it is impossible to understand accounting. The authors of this site will try to dispel this myth.

Who is this site for? First of all, for those who are faced with the study of accounting, and consider accounting a difficult, overwhelming science. It can be not only university students, college students, novice accountants, but also experienced employees who had to move to a new site. We can assume that the proposed materials are an online textbook on accounting or an online textbook on accounting.

For an in-depth study of accounting, we recommend stocking up on textbooks and referring to sources - legislative and regulations. The authors of the site did not set themselves the task of creating complete guide across all areas of accounting. The purpose of this project is to provide answers to simple and difficult questions newcomers that they are embarrassed to ask, or there is simply no one to ask them. Only having a complete understanding of the basics, you can proceed to the study of more complex things. Then you can say with confidence that accounting is not so difficult at all.

Accounting for dummies in plain language

Accounting task site section contains example solutions and examples accounting entries for individual account areas. The given examples of problem solving should help beginners in solving problems that they will encounter when studying accounting.

Chapter helpful information contains methodological materials that will be useful in the study of accounting.

For self check in the accounting tests section, you can find tasks selected for individual topics. With the help of tests, you can test your ability to answer questions correctly. The correct answers to the accounting tests can be viewed immediately.

Management Accounting

Management accounting as one of the accounting subsystems is devoted to separate category site. Management accounting is usually studied within a separate discipline outside the subject of accounting. The management accounting section of our website has a similar structure and also contains management accounting tasks and management accounting tests.

Sometimes clients come with a question: we want to register an LLC and engage in commercial activities. Tell me where to start accounting and how much such services will cost if they are provided by SaldoConsult specialists.

We thought and decided to suggest how to organize accounting for those who decide to keep records and submit reports on their own.
Recall that since 2013, all companies are required to keep accounting records, regardless of the applicable taxation system, except for Individual Entrepreneurs.

First you need to decide on the choice of taxation system. This is best done at the LLC registration stage. Most entrepreneurs choose the Simplified Taxation System (STS).

But the tax base can be different:

1. if a significant share of expenses is expected, select “Income minus expenses”, the tax rate in this case in St. Petersburg is 10%,
2. if there are not many expenses, choose “Income” 6%.

It is possible that the type of activity that you are going to organize is subject to taxation single tax on imputed income (ENVD). Since 2013 the regime is optional. To understand whether it is beneficial to use it or not in each specific case, it is necessary to make calculations.

We thought, decided, gave the documents for registration.

Let's move on to buying software .
At the moment, many entrepreneurs use Elba electronic accounting or the 1C-Accounting program. Elba is convenient because it is a “cloud” solution and you will not need to keep track of changes in software releases and reporting forms. In addition, the existing hint system allows even beginners to keep records on their own.

There is another solution "1C-Accounting". As in the first case, a cloud solution is also presented here. If you decide to purchase a “yellow box” and install it on your computer, this option will be inexpensive, especially the basic versions. They regularly have discounts. be updated basic version will be every time you start the program via the Internet.

Decide whether you will submit reports to the Pension Fund and the Fund social insurance and declarations to the State Tax Inspection via telecommunications (via the Internet) or you are ready to run around the authorities with paper reports and flash drives.

We advise you to immediately think carefully and find an opportunity connect to electronic reporting. You will save a lot of time. You will have access to electronic correspondence with the tax, PF, FSS, thanks to this, the opportunity to receive a reconciliation of calculations or send a request or a letter.

We draw up an Order on accounting policy.

A Short Course in Accounting for Dummies

To do this, you can use the numerous services that are available on the Internet. We print out one of these orders, check that all accounting points are reflected in the Order.
We attach to the Order on accounting policy the Working Chart of Accounts and the forms of documents that will be used in the activity.

We draw up personnel orders. We described what personnel documents a company should have. Therefore, we suggest reading the relevant articles on our website. We advise you not to put off the personnel office work until later, because then there will be many other things to do and you simply will not have time. It is enough to prepare forms of documents, which you will then fill out as necessary.

Software selected, installed. We start working, fill in all the details of the company. For these purposes, the program has an "Assistant". We follow his instructions.

So we start economic activity and reflect all business operations in the program sequentially. We purchase goods, materials, receive advance payments from buyers. For all paper documents that we have, we create similar electronic documents in the program.

Hello, friends!

I had a few free hours at work and I decided to run through the main news of the accounting world. On one of the pages, a very intriguing advertisement was found, the company promised to teach accounting for a month and immodest remuneration. Self-esteem surged in me, I studied accounting for 5 years, and then a month and it's ready. How?

Friends, if you decide to learn accounting, bypass such "teachers". I decided to make a short thesis guide that will give an understanding of the scope and main topics of the upcoming studies, it will help save time, weed out tons of unnecessary information and will not affect the wallet.

• On the purposes, tasks and spheres of application.
• On the basic concepts of accounting.
• On the main sectors of accounting in the enterprise.

Pay attention to the basic concepts, they will occur throughout the learning process. From words to deeds!

How to find and select useful information?

You started looking for information about accounting. Perhaps they went to bookstores and looked through the literature in the section "Accounting" and "Tutorials ...". We used the Internet and found even more books and essays. It turned out that information is just a sea, isn't it?

I'm sure you started reading these books and essays. You have spent time and effort to understand this bookkeeping. And more often it turned out that there was more and more incomprehensible, right? Less and less often you remember where you started and where you are going. You catch yourself thinking that you are trying to memorize all the concepts and definitions of accounting, but there is practically no progress, right?

And one unresolved question begins to spin in my head:
“So where do you start learning accounting?”

I have good experience to make it so that a novice accountant can study accounting simply, quickly and efficiently. And in this article, I will share with you some points for a quick study of accounting. After all, that's what you want, isn't it? Like I once was looking for a plan where to start studying accounting.

1. You should start studying accounting in order to give a novice accountant a clear general idea of ​​​​the tasks of accounting and the subject area where accounting is used.
2. The next step in learning accounting is to understand concepts such as financial results and taxation systems. A novice accountant needs to clearly understand the formula for the financial result and how it works, according to the rules of taxation systems.
3. Further study of accounting for a novice accountant boils down to the following:
   • understand and remember what main sections accounting consists of.
   • how each of these sites, according to the taxation system, affects the financial result.
4. What accounting tools are used to record the collection and change of information in accounting. Also, how information is classified. All this is the next stage in the study of accounting (see here).
5. One of the very important skills of a novice accountant, when studying accounting, should be the ability to read reports and analyze the information visible in the reports.

And before I write the last point, I want to note that the study of accounting on these five points must be supported by practical tasks. Necessarily different practical tasks for the same situations. It is also necessary to ask questions so that the novice accountant, through reflections and answers, begins to capture the essence and the relationship between the knowledge gained.

I noticed that this approach allows a novice accountant to simply learn accounting faster and it becomes easier to get a job and immediately start maintaining accounting sections.

6. On cross-cutting practical tasks (mind you, not on one, but on several) to collect all the knowledge gained together.

   For this item, it is necessary to have thoughtful sequential practical tasks and a mentor. The task of the mentor will be to connect the previously acquired knowledge with their correct application in practice.

For an aspiring accountant, this approach is a golden opportunity to learn practical accounting, along with the necessary theory and a reserve for the future. And all this can be achieved in a record short time, because in the head of a novice accountant, when studying accounting, there will be no “porridge”, incorrect beliefs and conclusions, and questions that have not been answered.

Basic concepts

Accounting is an ordered system for collecting, registering and summarizing information in monetary terms about the state of property, obligations of the organization and their changes (movement Money) by continuous, continuous and documentary accounting of all business transactions.

The objects of accounting are the property of organizations, their obligations and business operations carried out by organizations in the course of their activities.

Accounting in accordance with the law on accounting can be maintained by: employment contract, the general director in the absence of an accountant, an accountant who is not the chief or third party(accounting support).

The main task of accounting is the formation of complete and reliable information (accounting statements) about the activities of the organization and its property status, on the basis of which it becomes possible:

• prevention of negative results economic activity organizations
• identification of on-farm collateral reserves financial stability organizations
• control of compliance with the law in the implementation of economic operations by the organization
• control of expediency of business operations
• control of the presence and movement of property and liabilities
• control over the use of material, labor and financial resources
• control of compliance of activities with approved norms, standards and estimates

Internal users of financial statements - managers, founders, participants and owners of the organization's property.

External users of financial statements - investors, creditors, the state.

Accounting is closely related to tax and management accounting.

Source: http://answer.mail.ru/question/44699630

How to study accounting on your own?

Accounting is a key process and one of the fundamental factors for successful business, regardless of the size and turnover of the company. While large companies maintain quite numerous accounting departments(or use the services of third-party firms providing accounting and auditing services), only one accountant can work in small offices.

At work individual entrepreneur often requires skills self-management accounting without the help of specialists. IN this case it may be necessary to understand accounting in order to independently conduct it. In addition, good knowledge of accounting can be used for employment as an accountant.

1. If you have no knowledge at all in this area, then reading the literature is a great start. The best books for building basic skills, such as Accounting for Dummies, can be purchased at any bookstore. Studying this book and doing the practice exercises in it will give you a basic understanding of the fundamental principles of accounting.
2. The Internet is a very useful tool for learning the basics of accounting in the shortest possible time, and for free. Sites like ours offer free lessons in many areas of accounting. In addition, you can view online the texts of all documents regulating accounting. On the Internet, you can easily find the standards adopted in your country, and, if necessary, international standards.
3. After getting a basic understanding of accounting, you need to start studying textbooks compiled according to the university program. Look for relevant publications that provide a deeper understanding of bookkeeping and preparation. financial reporting. Go through this tutorial thoroughly, trying to deal with as many problems as possible.
4. If you can afford to attend official classes, then you have a great opportunity learn from an experienced professional. Quite often, on the basis of universities and colleges, relevant courses are held, at the end of which a certificate or certificate is issued. It is also worth finding out if there may be an opportunity to attend classes at the university as a free student.
5. If you are studying accounting to improve your business, then try applying your skills in real life. For example, you can change from a single entry system to a double entry system. A double-entry system, in which every transaction is recorded as both a debit and a credit, requires more large companies, as it allows for greater control over financial information. In addition, apply the knowledge gained in related areas, for example, control cash transactions.
6. If you have learned accounting so well that you can work as an accountant, then consider possible options start a career in this field. For starters, you can get a job under the guidance of a more experienced accountant. You can also try to find a job as an assistant, where the initial workload will not be so big in order to gain experience and skills.

Keep in mind that earning a professional accounting certification requires a certain number of hours of listening, which can be the equivalent of a full-time college education.

Source: http://en.wikihow.com/%D1%81%D0%B0%D0%BC%D0%BE%D1%81%D1%82%D0%BE%D1%8F%D1%82%D0 %B5%D0%BB%D1%8C%D0%BD%D0%BE-%D0%B2%D1%8B%D1%83%D1%87%D0%B8%D1%82%D1%8C-%D0 %B1%D1%83%D1%85%D1%83%D1%87%D0%B5%D1%82

What documents should a beginner accountant read?

So you've decided to become an accountant. Great choice! The profession is in demand and highly paid, but also responsible. An accountant's mistake can cost a company dearly. Therefore, it is important to be a highly qualified specialist.

What is needed for this? Firstly, excellent knowledge of the theory, and secondly, good skills in working with an accounting program, as a rule, this is 1C: Accounting.

If you do not have an economic education, and you need a job urgently, then you can take accelerated courses. Their advantages: training from teachers-practitioners, a document on education is issued.

In the absence of the opportunity or need for such training, you can gain knowledge on your own. The minimum requirement is a computer and internet access.

Better to start with theory. Be sure to read the following regulations:

1. Law "On Accounting" N 402-FZ
2. tax code
3. Chart of accounts
4. Accounting Regulations
5. Law N 212-FZ "On insurance premiums in Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance"

IN tax code read at least the chapters on:

• income tax
• value added tax
• personal income tax

Because legislative acts are written quite difficult for beginners to understand, then additionally read articles on specialized sites. It is convenient that on such sites, you can still keep track of news about changes in legislation, as well as chat on the forum with colleagues who can give practical advice to a beginner.

It is also advisable to buy a book on the theory of accounting, looking through several of them in the store, choose the one that you like best. Then it is more likely that you will read it.

After familiarizing yourself with the theory, you should acquire the skills to work with the 1C: Accounting program. Alternatively, buy a licensed version. But it is more convenient and economical to use the increasingly popular service, namely remote access to the program.

For example, there are companies on whose websites you can access any 1C product. It is not difficult to do this, for this you need to register.

What is accounting, why is it needed and how is it conducted? What is an account and posting? How to distinguish an asset from a liability and what is an accounting policy

How to organize accounting in the enterprise

In order to competently keep records at the enterprise, draw up postings, draw up primary documents, and calculate taxes, you need to understand how accounting is organized at the enterprise.

First of all, it should be noted that the main legislative projects that regulate the accounting process are the Federal Law “On Accounting” No. 402-FZ and the Regulation on Accounting and Accounting in the Russian Federation.

The fundamental law is No. 402-FZ, and the Regulation supplements and specifies it. The Law on Accounting has latest edition dated July 19, 2017. IN new edition many points of the law are set out in a new form, various clarifications have been made.

The above documents define the basic principles of accounting.

Basic accounting rules

1. The collection and processing of information at the enterprise occurs continuously.
2. From approved Plan accounts, a work plan is formed, on which accounting will be carried out at the enterprise.
3. Accounting is kept in monetary terms in rubles and in Russian.
4. For each business transaction at the enterprise, an accounting entry is drawn up according to the principle of double entry.
5. For each business transaction, a primary document is drawn up, which must be drawn up at the time of the transaction or immediately after its completion. Posting for each transaction should only be carried out if there is a supporting document.
6. For clearance primary documents standard forms are used (if they are developed and approved). If there is no unified form for the document, then it is drawn up in an arbitrary form, but with the content of all the required details.
7. Information from accounting documents is collected and systematized in accounting registers. Forms of registers have an approved form.
8. Periodically in without fail an inventory of the assets and liabilities of the enterprise (property and liabilities) is carried out. The frequency of the inventory is approved by the head of the organization.
9. For the competent organization of accounting at the enterprise, an accounting policy is developed and an appropriate order of the head is drawn up.

Specified basic principles accounting are fundamental, it is on them that accounting is kept at the enterprise. Fulfilling said rules accounting, you can be sure of the competent organization of accounting in accounting.

How is the accounting in the company?

All accounting is built on a very important principle - its continuity.

Every day, an accountant or other employee responsible for accounting records business transactions. Day after day, he reflects transactions using postings, generates documents, fills in accounting registers. It is important to understand that this process is continuous, starting from the moment the company was opened and until the end of its existence, the accountant must keep records, fill out and submit accounting and tax reports.

At the initial stage of the formation of the company, it develops a working chart of accounts, for this, from approved by the Ministry of Finance RF of the Chart of Accounts, the necessary accounts are selected, on which all transactions will be recorded. Depending on the size of the organization, as well as on the characteristics of its activities, the set of accounts may vary.

Also, when opening an enterprise, an accounting policy is approved, on the basis of which accounting will be kept.

Further, many operations will be performed at the enterprise every day: purchase of materials, fixed assets, sale of goods, production of products, payment for goods to the supplier and receipt of payment from the buyer, etc. For each such operation, the accountant fills in the relevant primary documents, on the basis of which he makes the posting on the accounts from the approved plan.

At the end of each month, each account counts the monthly turnover and closing balance. At the beginning of the next month, all accounts are reopened, the closing balance from the previous one is transferred to the next month.

Within a month, every day all business transactions are recorded on open accounts with the help of postings, at the end of the month, the accounts are closed again, balances are calculated on them and transferred to the next month.

This process is endless, from month to month the same actions will be performed. This will be the fundamental principle continuity in accounting.

In order to properly organize accounting in accounting, you need to be able to do three things:

• know your working chart of accounts
• know how to wire
• be able to draw up documents and fill out accounting registers

A little about the Accounting Law (No. 402-FZ)

In November 2011, the Plan for the Development of Accounting and Reporting of Enterprises in Russian Federation. Its goal was to achieve greater accessibility of information in the field of accounting, improve the quality of reporting and bring it to international standards. The most important step in the implementation of this plan was the adoption of Federal Law No. 402-FZ "On Accounting", which came into force on January 1, 2013.

The new legal act replaced the previously existing Law No. 129-FZ. In general, the document introduces detailed clarifications to the rules of accounting and financial reporting, clarifications are given to many concepts, and some provisions of the old version have been completely changed. Thus, the scope of application of the Accounting Law was expanded. Now entrepreneurs, private practice lawyers and notaries (except for those who pay taxes under the simplified scheme) must keep records. Bodies of state and local self-government, various foundations and branches of international organizations are also required to keep accounting records. Another innovation is related to the definition of accounting objects. Now they are also called assets, as well as income and expenses of the enterprise.

The federal law "on accounting" consists of four main sections. Let's take a quick look at each, and also highlight the main changes compared to the old edition.

Structure of the Accounting Law

Here it is determined that the main purpose of the Law is to establish uniform requirements for accounting. The definition of accounting as a system for generating information about economic objects given the requirements and the creation of financial statements based on this information. Article 2 describes the scope of this Federal Law. As already mentioned, it has been expanded, and now everyone to whom the Federal Law on Accounting applies is not called "organizations", but "economic entities".

2. General requirements to bookkeeping.

This chapter describes in detail the procedure and rules for accounting. The duty of the head of the enterprise to properly organize this work is noted. An important innovation is the ban on the head of the enterprise to personally conduct accounting. This provision does not apply to small and medium-sized businesses. In all other enterprises, there must be a staff unit of the chief accountant or there must be an agreement for the provision of relevant services. This lists the minimum requirements for applying for this position.

Article 8 emphasizes that each economic entity can choose its own accounting policy.

Article 9 regulates the execution of primary documents. Instead of the previously used unified forms introduced primary forms approved by the head of the enterprise. This is a mandatory list of items. This article also talks about the possibility of creating documents in digital form, certified by an electronic digital signature.

Article 10 deals with the maintenance of accounting registers. It also expanded the powers of the head in terms of approving the forms of documents. In addition, these documents no longer constitute a trade secret.

Articles 13-18 regulate the creation of financial statements as a source of reliable data on the position of the subject, the result of his work, the movement financial assets during the reporting period. Here, a requirement appeared to submit one copy of the financial statements to the statistical authorities within a period of not more than three months from the end of the period. Reporting documents are also prohibited from being given the status of a trade secret. The 402nd federal law on accounting, unlike the previous one, does not regulate the methods for providing financial statements to users.

3. Accounting regulation.

This chapter talks about regulatory documents in the field of accounting, bodies authorized to carry out regulation and their functions. Law No. 402-FZ introduces a number of fundamentally new provisions in this part.

A requirement is introduced for compliance of financial statements with federal and industry standards, as well as compliance with accepted international requirements. Such standards establish the classification of accounting objects, the content and form of the information provided, and other provisions. The standards will be developed by the Ministry of Finance, the Central Bank, as well as subjects of non-state regulation: unions of entrepreneurs, auditors and other interested organizations.

Articles 26-28 deal with the procedure for creating accounting standards. At the same time, the great importance of publishing drafts of such documents in print media and the Internet for the purpose of their public discussion is pointed out.

4. Conclusion.

The final chapter deals with the order of storage accounting documents and specifics of the application of the Law. Storage of accounting documents should take place in accordance with the rules of archiving. In this case, the storage period cannot be less than five years.

Summing up, we can say that Federal Law No. 402-FZ, making accounting more open and democratic, requires compliance with uniform standards in this work.

Primary accounting documents - getting to know each other

All business transactions that occur daily at the enterprise must be documented. Purchase of materials, goods, fixed assets, sale and shipment of goods to the buyer, all cash flows, production process, payment wages and transfer of taxes - all these and many other operations are displayed in the primary accounting documents.

The paper in question is a written evidence of the business processes that have taken place, which has legally approved force and does not require any further clarifications and amendments.

Uniform forms

Primary accounting documents can have a standard form, for which the State Statistics Committee develops and approves unified forms of primary documents, which are contained in albums of unified forms of production documentation.

In accordance with the affixing of the Government of the Russian Federation No. 835 of 07/08/1997, all powers of design development and approval of albums of unified forms and their digital versions were transferred to the State Statistics Committee of the Russian Federation. All the details of the content and regulatory composition of the albums must be coordinated by a special committee with the Ministry of Finance and the Ministry of Economy of the Russian Federation.

If the standard form of primary accounting documents has not been developed, then the organization independently prepares for itself the necessary forms that it will use in its activities. At the same time, self-developed forms must contain mandatory details. primary documentation.

The list of required details in the primary accounting documents:

• Name that fully reflects the financial and economic content of the production process. A document that has an incorrect, poorly readable or unclear title has no legal force.
• Name, in correct cases address and settlement accounts in banking institutions of the parties concluding the agreement (legal entities and individuals). In the absence of the necessary requirements, the document automatically loses its targeting and cannot be used in any operations.
• Compilation date. If the date is missing or not clearly described, the agreement has no legal effect.
• The general content of the transaction performed, which discloses general form the essence of the name and contains short description production moments.
• Measures of the perfect business transaction. In their absence, the form remains without an accounting and calculation base, without which the further operation of the agreement is not carried out.
• Signatures of persons (legal and natural) responsible for the agreement. They are the director of a particular organization and Chief Accountant.

Processing of primary documents

Upon receipt of the accounting document, it is necessary to check its correct execution, the presence of all required details. All required lines must be filled in, the information must be readable, the signatures of responsible persons must be signed, if necessary, a seal is put. When processing accounting papers, you need to pay attention to the seal, the information on it should be clearly readable, you can see the name, details, etc.

After the document is checked for correct execution, it must be registered in the book intended for this, the journal. For example, travel certificates are registered in the journal of travel certificates, cash orders in the journal of registration of incoming and outgoing cash orders KO-3.

Storage and destruction

The terms of storage of primary accounting documentation and the procedure for their destruction are fully specified in List No. 41.

How to fix

Nobody is immune from mistakes. What to do if errors are made in primary documents? If errors are detected at the design stage, then everything is simple, you can just take new form and refill it. And how to correct an error in the document if it is revealed later?

In general, there are three ways to correct errors in primary accounting documents:

• Corrective method, which is allowed to be used only if errors were detected before the balance sheet was drawn up, or if they were made in accounting registers, errors should not affect the correspondence of accounts. The essence of this method is to carefully cross out with a thin line the erroneous value of the sum, the wrong word, etc. The required text or number is written next to or above. In addition, you must write a disclaimer next to the error, with the appropriate date and signature. responsible person. For example, “1000 rubles crossed out, corrected for 1200, corrected to believe, date, signature”
• The method of additional entries is made when the amount of a business transaction is erroneously underestimated. This rule applies in two cases: if accounting register the necessary data of the primary document are missing, as well as when an erroneously underestimated amount is displayed in the register.
• The reversal method consists in the fact that an incorrectly made entry, usually numeric, is deleted with a negative value of the erroneous amount. In this case, incorrect correspondence and the value of the amount are repeated in red ink. At the same time, the required number is written in ordinary ink. This method is used in case of errors made in correspondence or in case of exaggeration of the amount.

The right to sign primary documents

In accordance with the legislation of the Russian Federation, sign the primary accounting papers may be the director of the organization and the chief accountant. Also, primary accounting documents have the right to sign the deputy chief accountant, but in this case, all responsibility for the agreement being drawn up passes to him. The right to sign by another employee, except for the head and chief accountant, must be formalized using a power of attorney for the right to sign.

Summarizing the above, we can say that primary documents are one of the important components of the correct organization of accounting in an enterprise. Moreover, only if they are available, it is possible to keep accounting, it is on the basis of documents that accounting entries are made. Therefore, it is very important to correctly fill out the forms and forms, check the correctness of the execution when receiving them from counterparties.

Deal with the assets and liabilities of the company

In accounting, there are special concepts of "assets" and "liabilities". Both are an important part balance sheet and represent the most convenient option for summarizing information about the activities and financial position organizations.

Everything that an enterprise has is divided into profitable assets and liabilities involved in the formation of the former. It is important to learn to distinguish between them, to understand what this or that object of the enterprise is.

Asset and liability balance

The concepts under consideration are the main components of the balance sheet - the main report, which is drawn up in the accounting process at the enterprise. The balance sheet is shown as a table with assets on the left and liabilities on the right. The sum of all positions on the left side is equal to the sum of all positions on the right side. That is, the left side of the balance is always equal to its right side.

The equality of assets and liabilities in the balance sheet is an important rule that must be followed at any time.

If, when compiling the balance sheet, equality is not met, it means that an error has been made in accounting that needs to be found.

In order to correctly draw up a balance sheet, you need to understand what relates to assets and what to liabilities.

Assets as an element of accounting

These are the resources of the organization that it uses in the process economic activity, the use of which in the future implies a profit.

Assets always display the value of all tangible, intangible and monetary values ​​of the company, as well as property powers, their maintenance, placement and investment.

Examples of enterprise assets:

• fixed assets
• Securities
• Raw materials, materials, semi-finished products
• Goods
• Finished products

All this property that the enterprise will use in the course of its functioning in order to obtain economic profit.

Asset classification

According to the form of the functional composition, they are divided into material, intangible and financial.

• Material - they call objects that are in material form (they can be touched and felt). These include buildings and structures of the company, technical equipment and materials.
• By intangible it is customary to mean that part of the production of an enterprise that does not have a material embodiment. This may be a trademark or a patent, which also take part in the organization's office work.
• Financial - imply a variety of financial instruments companies, whether it be cash accounts in any currency, receivables or other economic investments with different periods.

By the nature of participation in production activities enterprises, assets are divided into current (current) and non-current.

• Negotiable - used to commit operational processes companies and are fully spent in one full production cycle (no more than 1 year)
• Non-negotiable - they take part in office work repeatedly, and are used exactly until the moment when all resources do not go into the form of products

According to the type of capital used, assets are:

• Gross, that is, formed on the basis of own and borrowed capital.
• Net, which implies the formation of assets only at the expense of the company's own capital.

According to the right of ownership of assets, they are divided into leased and own.

They are also classified by liquidity, that is, the speed of their transformation into a financial equivalent. In accordance with such a system, among the resources are:

• Assets with absolute liquidity
• With high liquidity
• Medium liquid
• Slightly liquid
• Illiquid

Long-term assets include land, different types transport, technical equipment, inventory of economic and industrial type, and other accessories of the company. Assets of this type are carried at cost less accumulated depreciation or, in the case of land plots and buildings, at a price determined by a professional expert.

Liabilities of the enterprise and their participation in production activities

Under the liabilities of the enterprise, we mean the obligations that the company has assumed, and its sources of financing (including its own and borrowed capital, as well as funds attracted to the organization for some reason).

Own capital of an enterprise with any form of ownership, except for the state, contains in its structure the authorized capital, shares, shares in various business companies and partnerships, proceeds from the sale of company shares (primary and additional), accumulated reserves, public finance In the organisation.

For state enterprises structure includes state financial resources and deferred revenue charges.

Borrowed capital

The structure of funds taken under a loan consists of capital for which this or that property is pledged, regardless of whether a mortgage is issued or not, loans received from banking institutions, bills of various types.

Summarize.

What are the assets of the company:

• Fixed and production assets
• Movable and immovable property
• Cash
• Inventory
• Securities
• Accounts receivable

What are the liabilities of the company:

• Authorized capital
• Credits and loans from other individuals and legal entities
• retained earnings
• reserves
• taxes
• Accounts payable

The difference between a liability and an asset

The difference is their different functions; each of these elements of the balance sheet illuminates its side of office work. However, they are closely interconnected.

With an increase in the asset, the liability necessarily increases by the same amount, that is, the debt obligation of the enterprise increases. The same principle also applies to liabilities.

For example, if it is concluded new treaty about a loan with a bank, assets automatically increase, as new finances enter the organization, along with this, the enterprise has a liability - a debt to the bank. At the moment when the organization repays this loan, there will be a decrease in assets, since the amount of money in the company's account will decrease, along with this, the liability will also decrease, since the debt to the bank will disappear.

It is from this principle that the equality of liabilities and assets of the enterprise follows. Any change in the former entails a change in the latter by the same amount and vice versa.

Getting to know accounts

What are accounting accounts? In accounting, this concept comes up all the time. And this is not surprising, because this is the basic concept of accounting, it is on the accounts that all business transactions occurring at the enterprise are recorded.

An account is displayed as a two-sided table, the left side is called debit, the right side is called credit. Each separate account is used to account for certain business transactions, which are grouped according to homogeneous characteristics. For example, accounting for materials occurs on the account. 10 "Materials", accounting of fixed assets - 01 "Fixed assets", accrual and payment of wages to employees - 70 "Settlements with personnel for wages".

In total there are 99 accounts, their list is given in a special book called the Chart of Accounts. An organization may not use all of them. In the process of formation accounting policy it is determined which accounts will be needed to record the transactions occurring at this enterprise. Further, they are selected from the standard Plan, their list is approved in the order on accounting policy. Thus, the organization forms its own working chart of accounts - that is, a list that will be used in accounting, taking into account the specifics of the organization's activities.

Each enterprise develops its own work plan, fixing it in the accounting policy.

What is a Chart of Accounts

This is a list of all available accounting accounts. This document developed by the Ministry of Finance of the Russian Federation.

All accounts in a single Plan are divided into sections. For each, sub-accounts are indicated for it and brief information about what it is intended for, what operations are taken into account on it.

Each account in the standard Plan is assigned a two-digit code and name. For example, accounting for cash is kept on the account. 50 Cashier.

In addition, the standard Plan also contains the so-called off-balance sheet accounts, which are designed to account for property that does not belong to this enterprise. They are assigned three-digit code designations. For example, accounting for fixed assets leased is kept on an off-balance sheet account. 001 "Leased fixed assets".

Structure of the Plan

In total, there are 8 sections in a single Plan. The first 5 sections are accounts on which property, finished products, goods, materials, and the production process are recorded. For example:

• Section 1 - fixed assets- a list of accounts associated with non-current assets is given (01 "Fixed assets", 02 "Depreciation", 04 "Intangible assets", etc.).
• Section 2 - productive reserves- a list of accounts intended for accounting for the production process (20 "Main production", 23 "Auxiliary production", etc.).

Section 6 provides accounting accounts that keep records of the obligations of the enterprise.

In sections 7 and 8 - on which capital and financial results are kept.

How is bookkeeping done with invoices?

On the accounts of accounting, information is presented in monetary terms.

When any operation is performed, a primary accounting document is necessarily drawn up, on the basis of which this operation is recorded on the accounts.

This entry is carried out according to the principle of double entry and is called an accounting entry. In short, when performing any operation, the amount of the operation is simultaneously recorded on the debit of one account and on the credit of another, this will be the posting.

For example, the cashier of the enterprise received money from the buyer. The accountant must issue a primary document cash receipt order, which indicates the amount of cash receipts at the cash desk. Based on this order, a posting will be made to the account. 50 "Cashier" and 62 "Settlements with buyers" - the amount received must be simultaneously recorded on debit 50 and credit 62.

Each business transaction is subject to mandatory recording on the accounts of accounting, on the debit of one and on the credit of the other.

For a month, every day, the accountant takes into account all transactions using postings.

At the end of the month, the debit turnover and the credit turnover are calculated for each account.

The initial debit balance, if any, is added to the debit turnover for the month (SND). The amount of credit turnover for the month and the opening balance of the loan, if any, are subtracted from the obtained value (Snk)).

Formula for calculation:

Sk \u003d (Snd + Od) - (Snk + Ok)

If the resulting balance is positive, then we have a debit ending balance of the account; if negative, we have a credit.

At the beginning of the next month, each account is reopened, the closing balance from the previous month is transferred to the current one, the debit end balance is transferred to debit, and the credit end balance is transferred to credit. It will be the opening balance.

This process is continuous, this is the main principle of the organization of accounting in the enterprise - the continuity of accounting.

Thus, accounting accounts are the main tool used in the accounting process.

An example of accounting for transactions on an account

Let's take c. 10 "Materials". At the beginning of the month (February), the enterprise has materials in the amount of 100,000 rubles in its warehouses. During February, the enterprise purchased more materials in the amount of 20,000 and 30,000. In February, materials in the amount of 70,000 were released into production. 10?

sch. 10 - active, which means that it takes into account the assets of the enterprise (materials). All receipts are reflected in the debit, disposals (release to production) - in the credit.

February:

1. At the beginning of February, we have materials in the amount of 100,000 - this will be the initial debit balance (Snd = 100,000).
2. During February, materials were received for 20,000 and 30,000. These amounts should be debited to account 10.
3. Released for production of materials for 70,000, we put this amount on credit account 10.

February is over, close account 10:

• Calculate the debit turnover and the credit turnover:

Od \u003d 20000 + 30000 \u003d 50000
OK = 70000

• Calculate the closing balance:

Sk \u003d Snd + Od - Ok \u003d 100000 + 50000 - 70000 \u003d 80000.

March:

1. We transfer the closing balance from February to March. We enter in the debit account 10 the debit balance Sk = 80000, this will be the initial debit balance for the current March.
2. We fix all current operations on the receipt of materials and their release into production.
3. We close account 10 at the end of the month (we count the turnover and the final balance)

April:

1. We transfer the closing balance from the previous month to the current one.
2. etc.

The process continues ad infinitum.

Types of accounting accounts, description and application

Let's look at the types of accounting accounts. Let's get acquainted with active, passive and active-passive accounts, as well as synthetic and analytical.

According to the type of relationship with the economic balance, accounting accounts are divided into active and passive, as well as active-passive. Let's consider these types in more detail, since they are the main elements in the classification of the financial balance.

The concept of an active accounting account

Required to display all processes directly related to the presence and use of the company's property values. This implies the reflection of not only property in material form, but also not material assets companies (trademarks, patents, etc.). In this case, the active account number can tell with approximate accuracy what kind of property is in the possession of the owner of the organization - the owner of the financial balance.

Speaking more plain language, then the assets of the enterprise are kept on active accounts. In order to understand whether an account is active or not, you need to know their distinguishing features:

• Opening balance is always debit
• The closing balance is also debit
• A debit reflects an increase in an asset, a credit a decrease.

Examples:

Active accounts include - 50 "Cashier", 10 "Materials", 01 "Fixed assets", 04 "Intangible assets", etc.

Take, for example, c. 10 "Materials", for it all three signs indicated above are fulfilled. It keeps records of assets - materials. Upon receipt of materials (increase in asset), a debit entry is made, upon disposal (decrease in asset), a credit entry is made. The balance is always debit, because it is not possible to release more materials into production than are in stock. So the debit will always be more credit. That is, c. 10 - active in all respects.

The concept of a passive account in accounting

Aimed at accounting and control of information about all sources of financing of the enterprise, which are divided into own and borrowed (borrowed). The company's equity capital contains in its structure all the profit that the organization received without financial assistance from outside. Sources attracted consist of all loans and credits involved in the business of the company, which the company has issued.

Thus, passive accounts keep records of the company's liabilities. Passives are characterized by:

• Credit opening balance;
• Credit ending balance;
• An increase in liability is shown as a credit and a decrease as a debit.

Examples passive accounts:

80 " Authorized capital", 83 " Extra capital”, 66 “Settlements on short-term loans and borrowings”, 67 “Settlements on long-term loans and loans, etc.

Take, for example, c. 67, it is designed to account for loans issued to an enterprise for a period of more than 1 year, that is, it keeps records of liabilities.

The appearance of a loan (increase in liability) is reflected in the loan account 67, its payment (decrease in liability) - in debit. The balance will be in credit until the loan is repaid and the account is closed.

Active-passive accounts

Usually you can immediately identify by the names of accounting documentation. As a rule, with this type of accounting accounts, the name of the document begins with the word "calculation" (for example, "calculations with personnel", "calculations with the budget", etc.). They also serve to display all settlements with different types of counterparties (active and passive), to report information on receivables and payables, to control the results of the enterprise's office work, its profit or loss.

That is, active-passive accounts take into account both assets and liabilities of the enterprise. They are characterized by features of both active and passive accounts of accounting.

Examples active-passive:

60 “Settlements with suppliers”, 62 “Settlements with buyers”, 76 “Settlements with various debtors and creditors”, 90 “Sales”, 91 “Other income and expenses”, 99 “Profit and losses”, etc.

Example - is account 62 active or passive?

When the goods are sold to the buyer, the buyer's receivables arise before the organization, which is an asset, we reflect its appearance on the debit of account 62, when the buyer repays the debt, we will credit the repayment amount to account 62. We see that the appearance of an asset is reflected in the debit, and its decrease in the loan, it turns out that for the account. 62, the signs of active accounts are fulfilled.

Let's take another situation, the buyer transfers the advance payment to the organization until the organization ships the goods against this payment, it will be credited accounts payable before the buyer. The appearance of this debt (that is, the receipt of an advance) we will reflect on the loan account. 62. At the time of shipment to the buyer of the goods, the accounts payable will decrease, while a debit entry will be made 62. That is, we will reflect the appearance of a liability (debt) on a loan, and its decrease on a debit. It turns out that account 62 obeys the rules characteristic of passive accounts.

Based on this, we can conclude that account 62 is active-passive, since it is characterized by the features of both active and passive accounts, it keeps records of both assets and liabilities.

Synthetic and analytical

According to the degree to which the whole accounting information, divided into synthetic and analytical.

Synthetic accounting accounts imply a generalized description of the data, in which all information is presented concisely and without clarification. To enter any additional information into the document, sub-accounts are used. A sub-account is a component of a synthetic account. The account is kept in monetary terms.

For the most high level detail use analytical accounts in which the required data is displayed in detail, including all the necessary elements and nuances. On analytical accounts, accounting can be kept in other equivalents: in kilograms, meters, liters, pieces, etc., as it is convenient for an accountant.

For example, an organization has 41, which takes into account goods ( different kinds groats) in a generalized form in rubles. To synthetic SC. 41 analytical accounts “Millet groats”, “Semolina groats”, etc. are opened for convenience, on which records are kept in kilograms.

What other types of accounts are there?

In accordance with the economic content, they are divided into accounts of assets, sources of formation of assets and business transactions. They display all types of active funds, as well as those capitals that are intended for subsequent sale. Accounts showing sources of asset formation, contain information about all the ways funds come from, including own income and borrowed capital. Business transactions accounts include in their structure all data on the financial profit of the enterprise, as well as information on the expenses of the enterprise for various purposes.

According to the sequence of indications in the accounts, the accounts are divided into nominal And off-balance sheet.

According to their purpose and structure, they can be basic, regulatory, budgetary and distributive, operational, financially effective, etc.

Features of the use of off-balance accounts

Often, in the process of work, enterprises have to perform operations to record the movement and storage of property that does not belong to them. In addition, it is necessary to keep records of transactions related to the fulfillment of requirements and obligations to partners. For these purposes, off-balance (off-balance) accounts are used.

Off-balance accounts are designed to record and enter information about material values ​​that do not belong to an economic entity and are temporarily at its disposal. Also, off-balance accounts are used to control certain types of financial transactions. Their name emphasizes that they are out of balance and are not taken into account in it.

Necessity separate accounting values ​​that do not belong to an economic entity is explained by the fact that only own funds and the sources that form them. If the company's balance sheet also reflects values ​​that do not belong to it, then it turns out that they are taken into account twice: with the owner and with the temporary owner. This will be contrary to the law and distort the real financial situation of enterprises.

The main purpose of off-balance sheet accounts

• control of the use and safety of material assets that are at the enterprise on a leasehold, safekeeping, transferred for installation, processing and other similar purposes
• accounting for conditional rights or obligations of a business entity
• control of relevant types of business transactions
• providing comprehensive information on funds that are out of balance for management purposes, as well as the possibility of assessing the position of the enterprise in financial terms.

The off-balance sheet account has a traditional, albeit slightly simplified, structure. It reflects the opening balance, the receipt and write-off of material assets during the month, the final balance.

Types of off-balance accounts

In accordance with the Chart of Accounts, approved by Order of the Ministry of Finance of October 31, 2000 N 94n (as amended on November 08, 2010), several main types of off-balance accounts are used for organizations and enterprises of the Russian Federation, which are listed below.

Off-balance accounts include:

001 "Leased fixed assets". Required to enter information about leased fixed assets. Such funds are accounted for in accordance with the valuation adopted in existing lease agreements.

002 "Commodity and material assets accepted for safekeeping". This off-balance account is used to enter information about material assets for which, for one reason or another, payment has not been made, or temporarily accepted on the balance sheet.

003 "Materials accepted for processing". It is intended to display the availability and movement of raw materials or materials taken for processing and not paid by the manufacturer. Accounting is carried out in the prices reflected in the relevant contracts.

004 "Goods accepted for commission". It is used by organizations that accept goods for commission in accordance with the contract. Accounting is kept in prices determined by acceptance certificates.

005 "Equipment accepted for installation". The off-balance account is used by contractors to reflect information about all types of installation equipment that was provided by the customer.

006 Forms strict accountability". Displays available and issued under the report forms for certificates, diplomas, subscriptions, tickets, receipts and other similar reporting forms. The account is kept in conditional prices. Each form type is counted separately.

007 "Debt written off at a loss of insolvent debtors." Here you can find information about the written-off debts. Such accounts are maintained five years after the debts have been written off, in order to control the possibility of recovery when the solvency of borrowers changes.

008 "Securities for obligations and payments received". Contains information on the availability and movement of funds received as collateral for obligations, as well as collateral received for goods transferred to other organizations. The amount of the guarantee for accounting is determined by the terms of the contract.

009 "Securities for obligations and payments issued". Reflects funds issued as guarantees to secure obligations.

010 "Depreciation of fixed assets". This off-balance account is intended to summarize data on the movement of amounts reflecting the depreciation of housing stock, landscaping, road facilities and the like, as well as fixed assets (in the case of non-profit organizations). Depreciation is charged at the end of the year at the rate of depreciation.

011 "Fixed assets leased out". Serves to display data on objects classified as fixed assets and leased. It is used in cases where, under the terms of the contract, the property must be reflected on the balance sheet of the tenant. Accounting is carried out in the prices appearing in the lease agreement.

In addition to those listed, the list of off-balance accounts can be supplemented by the organization itself, in accordance with the specifics of its activities. This should be reflected in the accounting policy.

For some types of economic entities, slightly different off-balance sheet accounts are used. So, the Order of the Ministry of Finance of the Russian Federation No. 157n defines the chart of accounts for state and local authorities, off-budget funds, institutions of science and education, public institutions. This plan specifies twenty-six types of off-balance accounts that can be used by these organizations as needed.

Learning how to write accounting entries

In each enterprise, in the process of activity, there are many business transactions that must be taken into account in accounting. For their accounting, there are accounting accounts. Accounting for transactions in accounting accounts occurs using posting. What is this - wiring? How to make accounting entries? What is the principle of double entry in accounting?

The essence of double entry

At the time of any operation, there is a change in the funds and sources of the enterprise, the accounting of which takes place in the accounting accounts. Each transaction affects two accounts, the amount of the transaction is simultaneously reflected in the debit of one and the credit of the other. This is the double entry method.

Example:

Let us explain the principle of double entry with a simple example. Take any operation, for example, the receipt of cash from the buyer to the cashier. In this case, there is a simultaneous increase in cash on hand and a decrease in the buyer's debt. Accounting for cash is kept on the account. 50 "Cashier", all settlements with buyers are reflected in the account. 62.

According to the principle of double entry, we must reflect this event on two accounts: 50 “Cashier” and 62 “Settlements with buyers”. The amount of cash received must be reflected in the debit of one and the credit of the other.

Cash is an asset of the enterprise, the increase in the asset is reflected in the debit of the account, that is, the amount received must be reflected in the debit of the account. 50.

The buyer's debt is also an asset, the decrease in debt is reflected in the credit account. 62.

That is, a business transaction - the receipt of cash from the buyer in the accounting department is reflected using a simultaneous double entry on debit 50 and credit 62. The entry is made for the same amount in the amount of cash received.

The concept of accounting entry

A double entry in accounting is a posting, or rather an indication of the accounts, on the debit and credit of which an entry was made for the amount of the operation.

Take the example above, we made a simultaneous entry for debit 50 and credit 62, a record of the form Debit 50 Credit 62 will be a posting. For convenience, it is reduced to the form D50 K62.

Two accounts that participate in the accounting entry are called offsetting. And the very relationship between these accounts is called the correspondence accounts of accounting.

Examples:

Here are some more examples of accounting entries:

D10 K60 - materials from the supplier are accepted for accounting.

D70 K50 - wages paid to the employee.

D71 K50 - cash was issued against the report to the employee.

D20 K10 - materials released into production.

How to wire - three easy steps

Every day, the company performs a lot of business operations, for each of which the relevant primary documents are drawn up. Based on these documents, the posting will already be made. In order to correctly account for the amount of the operation, you need to be able to correctly draw up transactions.

For a novice accountant, compiling accounting entries often causes a lot of difficulties and in vain. Compiling wiring is quite simple, how to do the wiring correctly?

You need to follow three simple steps:

• Step 1 - Determine which accounting accounts are involved in the operation, for this, a working chart of accounts is taken and suitable accounts are selected from it
• Step 2 - Determine which account the transaction amount should be debited and which should be credited
• Step 3 - Perform Simultaneous double entry on these accounts

Let's look at these steps with an example.

An example of compiling accounting entries

So, some event happened at the enterprise, let's say, goods arrived from the buyer. How to wire?

We analyze the operation - the goods arrived from the buyer, which means that there are more goods in the warehouses, while the organization began to accrue a debt to the supplier. Moreover, the amount of the debt is equal to the value of the delivered goods.

1. Step 1- You need to select 2 accounts that participate here:
   - the goods are taken into account on the account. 41 "Goods";
   - all relationships with suppliers are conducted on the account. 60 "Settlements with suppliers".
   Thus, the transaction amount must be reflected in two accounts: 41 and 60.
2. Step 2- The product is an asset of the enterprise. The receipt of goods is an increase in the asset. On the active account 41 the increase in the asset is reflected in the debit.
   The debt to the supplier is an accounts payable (liability), the appearance of debt means an increase in liabilities. On the active-passive account 60, the increase in liabilities will be reflected in the loan.
3. Step 3- We carry out the posting according to the double entry principle - we enter the amount in debit 41 and credit 60 - we get a posting of the type D41 K60.

The concept of enterprise accounting policy

Organizations, enterprises and other economic entities differ in their form of ownership, asset structure, number of employees and other characteristics. In such a situation, it is impossible to apply strict uniform standards for the organization of accounting to all participants in economic activity. Therefore, it became necessary to differentiate the methods of conducting accounting activities for various types of businesses. Hence the concept of the accounting policy of an economic entity appeared.

Accounting policy is a set of ways to organize accounting economic entity. In other words, federal standards allow various types of forms of accounting documents and organization of accounting, from which each entity chooses the methods most suitable for its activities. These methods include various options grouping and evaluating the activities of the enterprise, paying off the value of its assets, ensuring the circulation of documents, conducting an inventory, using accounts, accounting registers, and others.

The accounting policy is approved by order of the head, which can be drawn up according to the following model:

Who forms the accounting policy of the organization

The accounting policy of the enterprise is regulated by the Federal Law No. 402-FZ dated December 6, 2011 (Article 8), as amended on July 18, 2017, and the Accounting Regulation "Accounting Policy of the Organization" (PBU 1/2008). In accordance with these regulations, the accounting policy must be developed by the chief accountant (or other person authorized to keep accounting records) and approved by its head.

Law No. 402-FZ cancels the previously used standard forms of primary documentation, now such documentation is also approved by the head of the enterprise. Here is a list of required items. Paragraph 4 of Article 8 specifies that in the absence of accounting methods adopted by federal standards for a particular type of object, the latter can independently develop such methods, in accordance with the requirements of the legislation and existing standards.

Development of an enterprise accounting policy

Regulation PBU 1/2008 explains the organization of accounting policies in more detail. Thus, paragraph 5 introduces the implied assumptions:

• assets and liabilities of the enterprise are separated from the assets and liabilities of its owners (and assets of other organizations)
• the organization will carry out continuous activities in the long term and the fulfillment of its obligations will be guaranteed
• a consistent annual accounting policy will be ensured
• the facts of the economic activity of the organization correspond to the reporting period in which they occurred, regardless of the time of receipt of funds.

Paragraph 6 of the PBU specifies general principles accounting policy, which should provide:

• complex display of all facts of economic activity
• timely entry of these facts into accounting documents
• priority recognition of all expenses and liabilities to possible income and asset value
• priority of the economic component of economic activity over its legal form
• conformity of results analytical accounting synthetic accounting accounts on the last day of the period
• rationality of accounting in accordance with the type of activity and the size of the organization.

Clause 4 of the Regulation introduces the main sections of the accounting policy that make up the structure of accounting activities. The head of the organization must approve:

• accounting chart (synthetic and analytical accounts).
• forms of primary documentation, accounting registers and internal reporting
• methodology for inventorying the assets and liabilities of an organization
• options for valuing these assets and liabilities
• order of document circulation and information processing
• methods of control of economic activity
• other documents regulating accounting at a particular enterprise.

The third section of the Regulations PBU 1/2008 is devoted to change in accounting policy. It is valid in three cases:

• changes in federal legislation and regulations on accounting
• development by the organization of better and effective ways record keeping
• significant reorganization, changes in the scope of the enterprise.

The introduction of a new accounting policy must be carried out, mainly from the beginning of the reporting period. Mandatory approval of the new accounting structure by the relevant orders of the head of the enterprise. Possible financial implications such a change should be reflected in the financial statements.

The leaders of many organizations underestimate the importance of the relationship of accounting policies with the results of the enterprise. The correct accounting policy has a positive impact on the cost of products, gross profit, and other indicators of the financial position of the organization. In the absence of an effective accounting policy, it is impossible to comparative analysis activities of the enterprise in different periods, as well as to compare the results with those of other similar enterprises.

Download Sample

Accounting policy for 2017 sample free download for OSNO - link.

Small business entities

Organizations and individual entrepreneurs can be classified as small businesses if they meet the criteria established by Article 4 of Federal Law No. 209-FZ of July 24, 2007. In this article, first of all, it is said that small enterprises include commercial organizations, IP, farms and consumer cooperatives, subject to the criteria set out in this article.

On June 30, 2015, Federal Law No. 156-FZ of June 29, 2015 came into force, which introduced some changes to the criteria for determining a small business entity. The current criteria, as well as the changes introduced by the new law, will be discussed below.

Small businesses can keep simplified accounting, submit simplified financial statements, apply a simplified procedure for cash discipline.

Criteria for small businesses in 2015

Criterion 1 - Average number of employees

Enterprises does not exceed 15 people, then the enterprise belongs to micro-enterprises (a kind of small business entities).

If the average number of employees does not exceed 100 people, then the organization or individual entrepreneur can be attributed to small enterprises.

If the average number of employees over 100, but not more than 250 people, then the enterprise belongs to medium-sized enterprises.

The average number is taken over the past calendar year.

2015 change: According to the new law, an enterprise can be classified as a small business if this condition performed three years in a row (previously it was enough for 2 years). An organization or individual entrepreneur will cease to be small if the average number exceeds 100 people for 3 years in a row.

Criterion 2 - Revenue from the sale of goods or services

Exists limit value revenue from the sale of goods and services, which distinguishes between small and medium-sized enterprises.

If the revenue for the calendar year, excluding value added tax does not exceed 60 million rubles., an enterprise is considered a micro-enterprise.

If the revenue does not exceed 400 million rubles. per year, then it is a small business.

If revenue does not exceed 1 billion rubles., then the company is considered medium.

The revenue limits are set by the Government of the Russian Federation.

2015 change: to classify an organization or individual entrepreneur as a small enterprise, it is necessary that this criterion be met for at least three consecutive years (previously it was 2 years). An organization or individual entrepreneur will be able to lose the status of a small enterprise only if the revenue exceeds the limit value for three consecutive years.

Criterion 3 - share of participation in the authorized capital

An organization or an individual entrepreneur can be classified as a small business if the authorized capital of the organization:

• share of the state, constituent entities of the Russian Federation, MO, charitable and other foundations, public and religious organizations no more than 25%
• share of other organizations that are not small, no more than 49%(previously it was 25%)
• share foreign organizations no more than 49%(previously it was 25%)

Based on materials: buhs0.ru

The accounting work of each accountant is built on the use of logic and mathematics, it requires a broad outlook and the ability to identify cause-and-effect relationships. A novice accountant first of all needs to master not only accounting entries, but also the procedure for generating reports, including a balance sheet.

The meaning of accounting is the accounting and generalization of financial information in order to analyze the economic activity of the enterprise. Accounting can be divided into three aspects:

• Determining the financial components of economic activity (assets, income and expenses, liabilities, cash flows, etc.);
• Measurement of these components in monetary terms;
• Provision of financial information (reporting).

Double entry method

The concepts of correspondence of accounts and accounting entries are based on the principle of double entry. The essence of this principle is to record each business transaction twice: on the debit of one account and the credit of another. With non-automated accounting, there were two ways of keeping records - memorial and journal-order. Currently, accounting programs allow you to get a reflection of operations in any convenient form.

The property of business transactions logically follows from the double entry method - to change the indicators of both sides of the balance sheet at the same time. Most often, typical households. operations produce movements on the "opposite" sides of the balance sheet.

What is a balance sheet

Grouping method financial indicators assets and liabilities of an enterprise to display its financial condition at a certain date is called the balance sheet.

The balance sheet as the main source of information for the analysis of the financial and economic activities of an enterprise has two parts - an asset and a liability:

• The asset includes property; cash; accounts receivable.
• Liabilities are the totality of all obligations of the enterprise and the sources of formation of its funds.

Depending on the organizational and legal form of the organization, balance sheets can have different types. For internal purposes, the organization may adopt its own forms of reporting information. For reporting in government bodies- for example, in the Federal Tax Service - legally approved reporting forms and data transfer formats are mandatory.

Chart of accounts

The company's accounting system implies a prerequisite for a clear system of accounts and instructions for their use. The system of accounts for reflecting business transactions using the double entry method is called the chart of accounts.

The chart of accounts adopted by the Ministry of Finance in 2000 is still valid today, with minor changes made in 2010.

The main task of the Chart of Accounts is the connection of accounting indicators with reporting indicators. For its correct use, the Ministry of Finance has developed appropriate instructions.

Get 267 1C video lessons for free:

The Chart of Accounts is a table in which the accounts are grouped into sections by type of assets and liabilities. For ease of use in accounting programs often provides for the reflection of signs of sum and quantitative accounting, whether the account is a currency account, etc.

Relationship between the balance sheet and the Chart of Accounts

The asset balance reflects active accounts, that is, accounts that have a debit balance and for which an increase in turnover occurs according to Dt. In liabilities - passive accounts, that is, with a credit balance and an increase in turnover at Kt.

Active-passive accounts can have any balance, which is reflected in the balance sheet, respectively - an active balance in the asset section, a passive one in the liability section.

Accounts that do not have a balance after the close of the period are not reflected in the balance sheet. With their help, a report on financial results. In a properly drawn up balance sheet, the totals of liabilities and assets should be equal to:

Accounting from postings to balance - examples, table

Consider examples of accounting transactions with entries and their reflection in the balance sheet.

Operation 1. Let's say, to the settlement account of Schweik-A LLC on 04/14/2016. an advance payment was received from the buyer MegaStyle LLC on account of the future supply of clothing products in the amount of 118,000 rubles. Accounting entries:

In this example, Dt 51 and Dt 76 (advance payments) show an increase in assets, and Kt 62 and Kt 68 show an increase in liabilities.

Operation 2. Suppose that the buyer of our organization has ceded the rights to purchase goods to another company.

In this case, account 62 will be posted to account 62 (advance payments), but this will only change accounting by counterparties, this will not affect the results of the account as a whole - just like the balance sheet data.

Operation 3. 16.04.2016 Shveyk-A LLC received from the supplier - Romik, materials - threads for sewing machines, 130 bobbins in the amount of 15,340 rubles, including VAT - 2,340 rubles. Accounting entries:

Operation 4. 17.04.2016 the resulting threads were partially written off for production, together with the previously credited fabric for 35,000 rubles. Accounting entries:

Operation 5. Schweik-A LLC accrued and paid salaries to employees in total amount 120 000 rub. Accounting entries:

Operation 6. 27.04.2016 finished products was credited to the warehouse on 04/28/2016. — a consignment of goods was shipped for Megastyle LLC. Accounting entries:

After the payment of wages, cash in the amount of 10,000 rubles remained in the cash desk of the enterprise.

After the formation of postings on operations in the balance sheet for April 2015, we will see the following figures:

Partition number	Section name	Group of articles	Amount, rub.
	Assets
II	current assets	Materials (10 count) (13,000-2,000)	11 000
		Cash (118,000-15,430-70,000) and cash 10,000	42 660
	Passive
V	Short term debt	Payroll debt	50 000

Perhaps you have a desire to understand accounting issues, or you are a novice entrepreneur, director, and you need to immerse yourself in the documentary financial accounting of your organization. Then you should first familiarize yourself with accounting for dummies.

Dear readers! The article talks about typical solutions legal issues but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

So, let's get down to the basic concepts of this science.

Basic terms

Surely, many of you in your life had to deal with unknown accounting words and terms. Accounting contains many specific concepts.

We list from them those definitions of accounting that even "dummies" need to know:

• Assets- property of enterprises, which includes fixed assets, other long-term investments(including intangible assets), working capital, financial assets;
• Passive – borrowed funds, the totality of debts and liabilities of the organization (the opposite is an asset);
• Debtors- enterprises or persons having debts to this enterprise.
• Lenders- an enterprise or person to which this enterprise (institution, organization) has a debt.
• Trading revenue- amount of money received trade organization, the seller from the sale of a consignment of goods or for a certain period (period) of time.
• Financial results- the results of the economic activity of the enterprise or its divisions, the increase (or decrease) in value equity. Determined by comparing costs with income received; the main indicators characterizing the financial results - profit and loss (according to the results of work for all types of activities).
• VAT (Value Added Tax)- one of the types federal taxes in the Russian Federation, the tax levied on enterprises in the amount of value added on this enterprise, calculated as the difference between the proceeds from the sale of goods and services and the amount of raw materials, materials, semi-finished products received from other manufacturers.
• personal income tax (personal income tax)- federal basic tax paid individuals. Among taxpayers, tax residents of the Russian Federation are legally distinguished (actually staying on the territory of the Russian Federation for at least 183 days in calendar year) and tax non-residents.
• penalty- a type of penalty, and therefore it is subject to the rules relating to the penalty. The peculiarity is that it is calculated as a percentage of the value of the violated obligation, but is collected from the debtor not once, as a penalty, but is paid for every day or even hour of violation of the terms established by the contract.
• Founders— the founders of the company, individuals and legal entities who voluntarily founded a new enterprise, attracting capital investors to participate in it, or personally invested their capital in the organized company.
• Authorized capital- organizational and legal form of capital, the amount of which is appointed by the constituent documents or the legislation of the Russian Federation. Includes: the nominal value of issued shares, the amount of investments of public funds or private share contributions, the transfer of buildings, structures, equipment, material assets to the balance of the organization being founded, the right to use natural resources.
• Accountant — executive Responsible for financial accounting and reporting of the organization.

In other words, an accountant is a competent worker in the accounting department of any organization. The guardian of order in the world of numbers and documents and just a well-paid respected profession.

Of course, this is not all the terms used in accounting. It is also important, in the process of deeper study, to get acquainted with the tasks, methods and principles of accounting and regulatory documentation.

Features of studying accounting for dummies

Accounting software greatly facilitates the work of accountants, reducing their labor costs.

But do not immediately sit down for the program. So you will most likely only get more confused. Be sure to start with the basic platform of theoretical knowledge of this bookkeeping craft.

It may be better to start practicing with paper accounting workflow, keeping all accounting manually in the journal of business transactions, while filling out primary documents, order journals, statements and financial statements.

Here a number of difficulties arise: where to study from scratch and where to start? Next, we will answer your questions.

Where and how is it better to study from scratch?

If, nevertheless, you want to enrich yourself with knowledge and experience in accounting and you are not afraid of painstaking work and responsibility, then follow on to understand where to start.

Much depends on the degree of depth of knowledge and your need for it.

Let's list the options:

• university. You can immediately go to study at a university if you have a complete secondary education, and get a higher education with professional qualification Accountant at the Faculty of Accounting, Analysis and Audit. In the future, just improve your skills.
• College (technical school). You can get good knowledge in college. As a result, it will be secondary specialized education and the specialty "Accounting, analysis and control."
• Training courses. Alternatively, you can go to prestigious specialized courses. At the end of the course, either a certificate or a certificate is issued.
• Self-study (at home). For this, special literature is studied, people go through online courses and webinars. You can subscribe to periodical journals. In order to find a job as an accountant in the future, it is mandatory to undergo an internship and training on a software product.

Everyone chooses a suitable way of learning for himself. But keep in mind that with a diploma, almost all doors will be open to you.

Where to start?

The difficulties that all beginners face in accounting lie in a misunderstanding of the terminology. Therefore, the first stage is the study of the basics of this discipline. The second stage should go according to your needs.

If you are a manager and need to understand accounting and tax reporting , then proceed to study the financial result and the taxation system in the organization.

And already, gradually, analyze accounting for accounts, articles, individual sections of accounting up to accounting entries.

Helps you learn about the methods and ways of keeping records of objects used in your enterprise.

If you have organized your own company and want to do your own bookkeeping, then follow the practical steps, start with the constituent documents, more precisely, with accounting for the authorized capital.

If your knowledge is zero, and plans to conquer accounting, then proceed to the educational course that is given in colleges and institutes. Accordingly, you study in stages from the theoretical and practical foundations of accounting to financial statements.

step by step tutorial

Let's summarize all of the above and draw up an approximate step-by-step plan:

1. Book study for beginners with practical tasks.
2. Acquisition of serious literature on in-depth accounting and taxation, analysis and audit. Or it may be the end of special courses.
3. Application of knowledge in industrial practice or in a personal business.
4. Employment. Start your career as an accountant under the guidance of a more experienced mentor.

Special tests help to check your knowledge at any stage. There are many options for step-by-step training. For example, you can study remotely, combining with work.

How to select information?

In a huge array of information on the Internet, among the many books and manuals, it is not easy to find exactly what you need. It can be a self-instruction manual, an accountant's ABC, accounting for dummies, etc. At the same time, some authors are classics of accounting, but in demand to this day.

And yet, when choosing, you need to consider:

• relevance of information;
• rating of the author of courses or books;
• volume and subject of educational material.

Therefore, do not rush to immediately buy a complex and expensive book or pay for courses that promise to cover all accounting in a short time.

This may be premature or unjustified. First, read the content, reviews, some manuals can be visually viewed and even downloaded.

Best Books:

№	Name	Year	Publishing house
1	Accounting Tutorial" Ponomareva G.A.	2006	Prior
2	Workshop on accounting, Donchenko N.B., Kirillova N.A., Shvetskaya V.M.	2010	Dashkov and K
3	"Accounting from scratch", Gartvich A.V.	2013	Peter
4	Accounting theory, Alborov R.A.	2016	FGBOU VO Izhevsk State Agricultural Academy
5	"The accountant's ABC: from advance payment to balance" Bukina O.A.	2017	Phoenix

Documentation

• Tax Code of the Russian Federation (chapters on VAT, income tax, personal income tax and insurance premiums).
• Chart of accounts (economic).
• FSBU, industry and internal standards (PBU, method. instructions and accounting policy).
• IFRS documents.

Algorithm for studying the basics of accounting

We present the study of the basics of accounting for dummies in the form of a summary.

Essence and tasks of accounting

The original concept is as follows:

Accounting– formation of documented systematized information about the objects provided for by this federal law, in accordance with the requirements established by this Federal Law, and the preparation of accounting (financial) statements on its basis.

In other words, accounting refers mainly to systematic, permanent accounting and generalization of business transactions on the conduct of an enterprise.

And this is done by collecting, registering, organizing and storing documents on the property and obligations of the organization.

Briefly about tasks:

• correct and timely adoption of measures for the necessary calculations and obligations;
• operational control over the reliability and correctness of information in accounting documents;
• timely assignment of accounting data to accounting registers, etc.

Subject and methods of accounting

Subject - Continuous economic process enterprises, due to accounting objects:

• property (economic means - Asset),
• liabilities (sources of funds - Liabilities),
• business transactions (accounting records based on documents).

Accounting method - the postulate of methodological methods of accounting, which reflect in the aggregate the movement and state household funds and their sources.

It consists of the following main elements:

Elements	Techniques (methods)	essence
Primary Observation	Documentation	The process of documentary collection and formation of written evidence of the facts of the completion of a business transaction.
	Inventory	Availability check, calculation, description, weighing, reconciliation, evaluation of identified funds and comparison of the balance sheet property of actual data with accounting data.
Cost measurement	Grade	Acceptance of monetary measurement of accounting objects.
	Calculation	A method for calculating production costs for the sale of a unit of production in monetary terms.
Grouping and organizing information	Accounting accounts	Reception of grouping on the accounts of information about current state assets and liabilities.
	double entry	A method for simultaneous registration of data on business transactions and other facts of economic activity in the same sum of money in two or more accounting accounts, using the debit and credit of mutually linking accounts, ensuring equality between the asset and liability of the balance sheet.
Summarizing information	Balance sheet	A generalized tabular form of a document compiled as of a certain date, which is a source of information about the property and financial situation of an enterprise, in which property is grouped according to the composition, location and sources of its formation, valued in monetary terms.
	Financial statements	A list of consolidated reporting forms, which contains, collected for a certain period of time (reporting period) and summarized in tabular form, information about the property, liabilities and financial results of the organization.

It is important to know that using the documentation method, primary documents are drawn up in the accounting department, which are drawn up at the time or immediately after the business transactions are performed.

It is necessary to fill out the forms correctly and completely so that they confirm the legal legality of the actions taken.

Forms of primary documents are contained in albums of unified forms of primary accounting documentation. By the way, the legislation of the Russian Federation allows the preparation of forms of documents independently developed in the organization. However, in reality this does not apply to the entire “primary”.

Let's give an example of documenting cash transactions. In cash (cash) transactions (Sch50), when processing primary documents:

• the receipt of funds must be documented by the receipt cash order(PKO).
• spending - by an account cash warrant (RKO).

Each operation is accompanied by a record in cash book, and PKO and RKO are taken into account in the corresponding register.

How the methodological method of evaluation is applied, let's consider the example of non-current assets, namely fixed assets (Sch01).

According to RAS/6, they are evaluated by:

• initial cost ( actual cost Fixed assets without VAT) using Account 08 “Investment in non-current assets”.
• replacement cost (as a result of property revaluation).
• residual value (the value of the fixed asset minus the accrued depreciation on it).

Example:

• Receipt of equipment from the supplier D08 K60 = 25,000 rubles.
• Transport company services D08 K76 = 500 r.
• Installation of equipment from an intermediary D08 K76 = 15,000 rubles.
• After putting the equipment into operation, in the next month, depreciation D20 K02 = 1000 rubles was charged.

D	08			TO
	Opening balance: 0
25000
500
15000				40500
Debit turnover: 40500				Credit turnover: 40500
	Ending balance: 0
D	01			TO
	Sn:=0
40500				1000
TO: 40500				KO=1000
	Sk=39500
D	02			TO
			Sn:=0
				1000
				KO=1000
Ending balance:			Sk=1000

Initial cost \u003d 25000 + 500 + 15000 \u003d 40500 rubles.

Residual value \u003d 40500-1000 \u003d 39500 rubles.

By the way, when calculating the depreciation of property, the depreciation method is used.

This is the inclusion of the cost of fixed assets in the cost of the goods or services produced. In accordance with the Tax Code of the Russian Federation, there are two types: linear and non-linear.

The application of accounting techniques is associated with compliance with the principles.

Accounting principles

Principles - established in the foundation of accounting science generally accepted rules of business activities and properties of economic processes.

Let's name the two main ones: the principle of monetary measurement (in the currency of one's country) and the principle of double entry.

The rest are considered procedural. These are the principles of isolation and self-sufficiency (autonomy), the operating (working) organization, objectivity, prudence, accruals (registration of income (revenue) and compliance), periodicity and confidentiality.

Let's look at an accrual example.

Based on it, the accrual method arose. It is used in terms of income and expenses of the company to fix them in a specific reporting period. It does not matter when payment for goods or services is received. That is, the revenue part is considered according to their shipment.

For example: an organization on OSNO, which means it works with VAT. In January 2020, 180 pairs of skis were shipped in the amount of 1,062,000 rubles. (including VAT: 18%), payment for them was received in February 2020 826,000 rubles. VAT included.

Here, accrued incomes are taken into income: 1,062,000 - 162,000 \u003d 900,000 rubles.

• D 62 K 90 \u003d 1,062,000 rubles. – shipped skis to buyers.
• D 90 K 68 = 162,000 p. - VAT is charged to the budget payable.
• D 51 K 62 = 800,000 p. - credited to the account of payment for skis.

At the same time, the costs of ski production should be accrued in the same period as income. Those. wages, taxes, depreciation of machines, etc. are charged in January.

An alternative method is the cash method.

With it, the fixation of income and expenses is made in the amount of the amounts of payments received for skis or in the amount of the repaid accounts receivable by them.

Accordingly, according to the example, "cash" income will be considered: 826,000 - 126,000 \u003d 700,000 rubles.

As for expenses, it will not be possible to take them into account in full, but only in the amount in which they are paid.

At the same time, there are certain nuances. So, if it concerns materials, then only their written off for production and paid volume will be reflected in the costs. If it is a salary and contributions, then the debt on them must be repaid.

Depreciation costs for fixed assets can be taken into account in full if these fixed assets are paid.

Not everyone can work with the cash method.

According to the laws of the Russian Federation, this method is suitable only for those enterprises whose revenue has not exceeded 1,000,000 rubles. for the previous 4 quarters in each (excluding VAT). By the way, from January 1, 2019, the tax rate will increase to 20%.

So, methodological techniques and principles are necessary for the maintenance and organization of accounting. Methods for accounting for objects are prescribed in the Accounting Regulations and IFRS. The choice of this or that method is reflected in the Accounting policy of the enterprise and is applied in practice.

Accounts

Current accounting, orderliness and control over business transactions provide accounting accounts.
Accounting account is digital code or a cipher to reduce and automate accounts.

Its purpose in permanent accounting:

• the state of internal settlements and movement for each homogeneous group of means of organization and sources of their formation;
• status of external settlements with other enterprises.

Chart of accounts - a systematic list of all balance accounts or, in other words, an ordered digital series of balance sheet accounts by sections, combining accounts into homogeneous groups by purpose, structure and economic content.

Accounts according to their content are divided into:

• active;
• passive;
• active-passive.

The structure (scheme) of the account is a debit, credit, turnover and balance:

• Debit- a term denoting the left side of the accounting account, presented in graphical form (D). Accordingly, the credit will be the right side of the account (K).
• On active accounts for debit, an increase in the accounting object is determined, for credit - a decrease. On passive accounts it is always the other way around.
• Turnovers on accounts- final entries for debit and credit of accounting accounts. They are called debit (Od) or credit (Ok).
• Balance- the balance (initial CH and final balance Sk) on the account of accounting for economic assets or sources of their formation.

A variation between total entries for debit and credit accounts.

The most obvious way to reproduce the structure of the account is to draw a T-shaped diagram or an “airplane”.

See diagrams:

An active-passive account has a balance of both debit and credit.

According to their structure, the accounts are called:

• synthetic (first order);
• analytical (sub-accounts of the second order), etc.

That is, to the account number through a dot or dash is added additional number. For example, the account of investments in non-current assets 08 stands for the acquisition of intangible assets 08.5.

Accounts are also divided into groups according to their purpose.

Accounts can be classified according to their purpose as follows:

The plan of self-supporting accounts contains 99 ciphers.

The society may not use all the accounts. When drawing up an accounting policy, the accounting department determines which accounts will be required to account for transactions occurring at this enterprise.

How to learn to make wiring?

When the study of accounting accounts is over, we learn how to draw up correctly accounting records or wiring. First, let's figure out what wiring is.

accounting entry - a documented relationship between a debit and credit account indicating the amount of a business transaction and subject to registration.

Simply put, this is encrypted information about the production processes of an enterprise.

In the entrepreneurial activity of each organization, many different operations take place: the purchase of materials, payment to suppliers of goods from a current account, the issuance of wages, etc.

How can accounting take into account all this? Here the correspondence of accounts is applied, i.e. two interrelated (corresponding) accounts participating in this operation are selected, and then the amount is posted to the debit of one account and to the credit of the other.

For example, issued from the cash desk to an accountable person (on application) for materials 100 rubles.

• select 2 accounts for this operation - these are Sch50 "Cashier" and Sch71 "Settlements with accountable persons".
• we see that the increase in accounting objects goes according to the active Sch71 (on the right), and the decrease - according to the active Sch50 (left).
• we make a double entry, i.e. we write down these 100 rubles at the same time. in debit Sch71 and credit Sch50.

The wiring looks like this: D71 K50 = 100 r.

The same will be true for other business transactions. But most importantly, in order to draw up the correct entries, you need to correctly determine the correspondence of the accounts.