Double entry - registration method business transactions on accounts accounting. This method consists in the fact that the amount of each business transaction is recorded in two accounts - the debit of one account and the credit of another account.

With method double entry connected concepts"correspondence of accounts" and "accounting entries".

Account correspondence - This is the relationship between accounts that occurs under the double entry method.

For example, between accounts 1010 “Cash on hand” and 1030 “Cash on current bank accounts” when receiving money to the cash register from a current account and vice versa, or between accounts 1010 and 3350 “Short-term payables” when issuing wages to employees from the cash register.

Accounting entry - This is the registration of correspondence of accounts, when simultaneously an entry is made on the debit and credit of accounts for the amount of a business transaction to be registered.

There is a simple and a complex record. A simple one is when a business transaction is reflected in the debit of one account and in the credit of another account. A complex entry is when one account is debited and two or more accounts are credited, or vice versa.

3. Turnover sheet (trial balance), its meaning and procedure for compilation.

Turnover sheet - a method of summarizing accounting registration data in accounting accounts. Turnover statements are compiled at the end of the month based on data on account balances at the beginning and end of the month and turnover for the month.

This statement has three pairs of columns that show the balance and turnover of debit and credit. With proper accounting, there should be pairwise equality of results:

The total of debit opening account balances must equal the total of credit opening balances;

The total of debit turnover on accounts is the total of credit turnover;

* total of final debit balances - total of credit balances ending balances.

Turnover sheet for synthetic accounting accounts represents the totals of turnover and balances for all synthetic accounts. It is intended to check the accuracy of accounting records, general familiarization with the state of the financial and economic activities of the enterprise and draw up a new balance sheet.

Turnover statements for analytical accounting accounts are used separately for each synthetic accounting account for which analytical accounting is maintained. They represent the totals of turnover and balances for all accounts analytical accounting, united by one synthetic.

Designed to verify the correctness of the records of these accounts, as well as to monitor the status and movement of individual species funds and their sources.

Chess turnover sheet summarizes data on turnover on accounts and serves to disclose their contents and verify the correctness of the correspondence of accounts. The amount of turnover on the debit of accounts must always be equal to the amount of turnover on the credit of accounts. This equality is due to the principle of double entry in accounts.

4.Classification of accounting accounts.

The classification of accounts characterizes the system of accounts as the most important element of the accounting method and promotes their correct use for accounting for funds and carrying out business processes. The accounts used in accounting are not the same in terms of the economic content of the objects recorded on them, in purpose, structural features and other characteristics. In this regard, they need to be classified, grouped, that is, divided into qualitatively homogeneous groups, which will make it possible to identify the characteristic features of each individual group of accounts, understand their content and methods of use in accounting.

Accounts are classified according to two criteria:

According to economic content. The basis is the classification of funds and sources. This classification makes it possible to establish what is accounted for in certain accounts, and as a result obtain a systematic economic information about accounting objects;

By purpose and structure. Allows you to determine which accounts should be used to obtain certain economic indicators about the object being taken into account. Both classifications are closely related and interdependent. The structure of the account and its structure determine the nature of the debit and credit turnover and its balance. The structure of the account depends not only on its economic content, but also on its purpose. Some accounts are used to reflect the movement and state of material assets, others to account for the costs of production, and others to determine income.

Basic Accounts are used to control the presence and movement of economic assets and the sources of their formation, since the objects recorded on them are the basis of economic activity. They are divided into groups:

Inventory. Designed to control the receipt, disposal and balances of material assets. The receipt of these funds is shown as a debit, the disposal as a credit, the account is active, the balance is debit. Analytical accounting is carried out in monetary and physical terms.

Cash. To control the availability and receipt Money, stored in banks, at the cash desk in various currencies. Accounts are active, debit shows receipts, credit shows disposal, balance is debit.

Investments in shares, authorized capitals of other entities, as well as financial investments. The account structure is active.

Equity. Accounts are used to record the formation and use own sources subjects are classified as passive in structure. The credit reflects the increase in sources, and the debit reflects the disposal of sources. The credit balance shows the availability of funds in the enterprise.

Current accounts serve to record the company's settlements with its debtors and creditors. The different nature of the calculations determines the different structure of these accounts and the obtaining of different indicators with their help.

Regulatory accounts. With their help, the assessment of economic assets in current accounting is adjusted. The entity's economic assets are assessed on the basis of the actual costs of their production and acquisition. Regulatory accounts clarify or regulate the valuation of some type of funds. For this purpose, in addition to the main account, another regulatory account associated with it is maintained in current accounting. To find the actual value of the accounted object, the amount of the regulatory account is subtracted from the amount of the main account. Fixed assets and intangible assets from the moment of their receipt or commissioning until disposal are accounted for at historical cost. Separately, the amount of their depreciation on this moment. By comparing the initial cost with the amount of depreciation, i.e. subtracting depreciation, we obtain the actual (residual) value of fixed assets.

Accounts of processes and their results are divided into:

Collection and distribution accounts. Serve to collect those expenses and income that, at the time of their payment or accrual, cannot be attributed directly to the corresponding objects, these are “Overhead expenses” (8410) “Deferred expenses” (1620 and 2920) - active and “Deferred income” accounts "(3520 and 4420) - passive.

Calculation accounts. Designed to account for all costs associated with the production of products, performance of work, provision of services in order to calculate the cost of products and work materials.

Income accounts- income from core and non-core activities. The accounts are passive, the loan reflects the accrual (receipt) of income, at the end of the year they are written off to increase the final income.

Transit accounts (one-day). Used to account for single-element expenses. At the end of the month they are credited to calculation accounts. Just like calculation accounts, these accounts do not have balances; at the end of the month they must be closed, except for account 1340 “Work in progress” (at the end of the month the balance of work in progress is shown).

Expense accounts. According to the structure of the account, they are active, the debit reflects the increase in expenses, at the end of the year all expenses are written off to reduce the total profit (loss (5610).

Financially effective. Operational account (5610) - total profit (loss). The debit records the entity's expenses, and the credit records its income. A credit balance shows a profit, a debit balance shows a loss. There is no balance on this account, since at the end of the reporting period the resulting difference is written off to account 5510 “Retained profit (uncovered loss) of the reporting year.” 5510 - net income remaining at the disposal of the enterprise after taxation (corporate income tax (20%).

Off-balance sheet accounts reflect funds that do not belong to this enterprise, but are in custody or for temporary use. These funds cannot be counted with funds owned by the enterprise. All transactions affecting off-balance sheet accounts are reflected not as a double entry, but as a one-way entry, debit only or credit only.

Double entry is a specific accounting technique.

Double entry is a way of reflecting in the accounting accounts double interrelated changes in the composition of the property, capital and liabilities of the organization caused by business transactions.

Every ruble invested in an organization's assets is provided either by creditors or owners, and every ruble provided is invested in some type of asset.

This is a basic accounting equation that formally expresses the essence of double entry.

The double entry system is based on the principle of duality, which means that everything economic phenomena have two aspects: increase and decrease, emergence and disappearance, donation and acquisition, which compensate each other.

Emerging in the process economic activity transactions cannot upset the balance, since when registering them, the principle of double entry is used - the same business transaction is reflected in the accounts at least twice: in the debit of one account and in the credit of another account in the same amount. In this regard, a balance is always maintained: the amount of the asset is equal to the amount of the liability.

Thus, double entry is a method of recording business transactions on accounting accounts, in which information about the completion of each business transaction is simultaneously reflected in two different accounts in equal amounts.

Moreover, entries in the accounts are made in such a way that the debit of one account can be interconnected with the credit of one or more accounts, and the credit of one account with the debit of one or more accounts in the same amounts.

Attention: a rule that has no exceptions is that for each business transaction the debit amount must equal the credit amount.

In this regard, the double entry method has control value. Thus, registration of a business transaction in which the debit amount is not equal to the credit amount is initially incorrect, since the equality of the parties is violated.

If such equality is not achieved, then this is a consequence of the following errors:

Instead of a credit, a debit is recorded or vice versa;

The account balance is displayed incorrectly;

An error was made when transferring the balance to the balance sheet;

The balance currency was calculated incorrectly.

Since each business transaction causes double interrelated changes in capital, sources of its formation and liabilities, a relationship arises between the accounts on which the corresponding transaction is recorded. This relationship is expressed in the fact that the debit of one account is combined with the credit of another account, giving two interrelated changes a reflection of the same transaction.

So, for example, the acceptance for accounting of materials actually received by the organization is reflected in the accounting records as a debit to account 10 “Materials” and a credit to account 15 “Procurement and acquisition of material assets” in the same amount.

If the organization does not use accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”, the acceptance of materials for accounting is reflected by an entry in the debit of account 10 “Materials” and the credit of account 60 “Settlements with suppliers and contractors”.

Account correspondence- this is the relationship between the debit of one account and the credit of another account, resulting from double entry of a business transaction on them.

The accounts are called corresponding.

External connections between accounts (their correspondence) and the amount of change (a fact of economic activity) constitute the essence of accounting entries.

Accounting entry - this is an indication expressed in writing of the debit and credit of the accounts affected by a given business transaction, to which, on the basis of primary accounting documents, the valuation of an indicator characterizing a specific economic fact should be attributed. For example, D-t 60 K-t 51 - reflects the transfer of funds to the supplier for purchased valuables.

We emphasize once again the need to draw up accounting entries only on the basis of primary accounting documents.

To prepare an accounting entry, you must perform the following steps:

1 - determine the economic content of the accounting object (based on the requirement of priority of content over form);

2 - recognize the accounting object (with the condition of greater readiness to accept expenses and liabilities than possible income and assets, preventing the creation of hidden reserves);

3 - technically reflect the accounting object on the corresponding debit and credit accounts.

Correspondence of accounts has a certain economic significance, since it allows the main content of the transaction to be revealed.

Accounting entries are of the following types:

Simple entries in which two corresponding accounts are indicated;

Complex transactions in which more than two offsetting accounts interact.

In practice, simple wiring is most common.

When making simple entries, only two accounting objects are involved in a business transaction.

Example. From a bank account, cash was received by check to the organization's cash desk in the amount of 1,500 rubles:

D-t 50 "Cash desk" D-t 51 " Current accounts" – 1,500 rubles – this is a simple wiring.

When making complex transactions, more than two accounting objects are involved in a business transaction.

Example. The organization received an invoice from the supplier for the fabric received from him for the cutting shop in the amount of 2,360 rubles, including the cost of the fabric - 2,000 rubles. and the amount of VAT - 360 rubles.

This amount should be reflected in the accounting accounts as follows (complex posting):

Dt 10 “Materials” – 2,000 rubles, Dt 19 “Value added tax on acquired assets” – 360 rubles. Kit 60 “Settlements with suppliers and contractors” – 2,360 rubles.

Double entry rules suggest that to reflect any business transaction, it is required at least, two accounts, that is, there must be one (or more) debited account and one (or more) credited account. The total of debit entries must be equal to the total of credit entries. Knowing the balance sheet equation: asset = liability, we can conclude that if a debit entry increases an asset, then there must be a credit entry that increases a liability. An increase in an asset is recorded in the debit of the asset accounts, and a decrease in the asset is recorded in the credit of the asset accounts and vice versa - an increase in the liability is recorded by organizations in the credit of the liability accounts, and a decrease in the liability is recorded in the debit of the liability accounts.

In the production process, every day a large number of business transactions are carried out that require current reflection, for which special accounting forms are used, which are built on the principle of economic homogeneity.

Account– the basic unit of information storage, which, after summarizing all accounting information necessary for making management decisions.

Accounting accounts- this is a method of current interconnected reflection and grouping of property by composition and location, by the sources of its formation, as well as business transactions according to qualitatively homogeneous characteristics, expressed in monetary, natural and labor measures.

For each type of property, liability and operation, separate accounts are opened with their own name and digital number (code), which correspond to each balance sheet item, for example, 01 “Fixed assets”, 04 “ Intangible assets", 10 "Materials", 20 "Main production", 50 "Cash", 51 "Cash accounts" 52 " Currency accounts", 75 "Settlements with founders", 99 "Profit and losses", 80 " Authorized capital" and etc.

Each account is a two-sided table: the left side of the account is debit (from the Latin “should”), the right side is credit (from the Latin “believes”). For some accounts, debit means an increase, credit means a decrease, and for others, on the contrary, debit means a decrease, and credit means an increase. Depending on the content, accounting accounts are divided into active, passive and active-passive.

Accounts are active by:

1) economic content - these are those accounts that are intended to account for property by availability, composition and location;

2) balance sheet – when accounts (items) are located in the active part of the balance sheet;

3) balance (remaining) – if accounts have a debit balance. Accounts are considered passive by:

1) economic content - when accounts reflect the accounting of property by sources of its formation;

2) balance sheet – if accounts (items) are located in the passive part of the balance sheet;

3) balance – these are those accounts that have a credit balance.

In addition to active and passive accounts, in accounting practice, active-passive accounts are used, which can have a debit or credit balance at the same time. If according to active-passive account If one balance is displayed, then it is effective and shows the final result from opposite operations. For example, account 99 “Profit and Loss” reflects both profits and losses, but at the end of the month the final financial results– profit if the balance is credit) or loss (if the balance is debit). In some cases, the effective balance cannot be displayed in active-liability accounts; this happens when the operating balance distorts accounting indicators. For example, account 76 “Settlements with various debtors and creditors” could replace two accounts: “Settlements with debtors” - an active account and “Settlements with creditors” - a passive account. The need to take into account these calculations on one account is explained by the constant change in mutual settlements; a debtor can become a creditor and vice versa, and it is impractical to split this account into two separate ones.

Current accounting business transactions are recorded in accounts as they accumulate. Each operation can be recorded separately, but if there are many similar operations, then on the basis of primary documents it is lawful to summarize them into cumulative or group statements. This will reduce the number of entries on accounts.

The structure of active and passive accounts and the procedure for recording transactions in them are regulated by the following rules:

1) for active accounts. At the beginning of the reporting period, accounts are opened on which there are balances (initial debit balance - SND). Data to be recorded on accounts is taken from the active part of the balance sheet and recorded on the debit side of the accounts. This procedure means: open accounts and record the initial balance. Increases and receipts are reflected on the debit side, and decreases, expenses and disposals are reflected on the credit side of the accounts. At the end of the reporting period, the turnover for all accounts is summed up: first by debit, and then by credit. The amount of the initial balance is not included in the totals of turnover on debit accounts; This includes only amounts for transactions in the reporting period. The final debit balance (SCD) for active accounts for the reporting period is determined as follows: the totals of debit turnovers are added to the initial debit balance (Snd) and the totals of credit turnovers are subtracted (OK). The ending balance can be either a debit or equal to zero:

S cd = C nd + O d + O k.

Thus, for active accounts, a debit means an increase, and a credit means a decrease;

2) for passive accounts Accounts are opened in which the initial balance of the loan is recorded. It is taken from the passive part of the balance sheet in the context of items for which there are balances. Increases, receipts and receipts are reflected as a credit, and decreases, expenses and disposals are reflected as a debit. At the end of the reporting period, the turnover is summed up for each account, first by credit and then by debit. The results of loan turnover do not include the initial balance, but only the amounts of transactions that arise during the reporting period. The ending balance (Skp) is determined as follows: the credit turnover (Ok) is added to the initial balance (Snk) and the debit turnover (Od) is subtracted. The final balance can be either a credit balance or equal to zero:

C kp = C nc + O k – O d.

Therefore, for passive accounts, a debit means a decrease and a credit means an increase.

Understanding the economic content of active and passive accounts is very important for mastering the techniques of reflecting business transactions in accounting accounts and monitoring their implementation.

Grouping of assets of a business entity by sources of education. Assets of an economic entity is the capital of this entity. Capital can be either own or attracted. Equity is divided into two types:

1) created in the process of economic activity (additional, reserve, enterprise funds, retained earnings, reserves upcoming expenses and payments, targeted financing and receipts).

Extra capital is formed due to additional contributions of funds by the owners in excess of the registered authorized capital, changes in the value of assets, due to their gratuitous receipt.

Reserve fund (capital) is formed from the profit of the enterprise and is used to cover losses resulting from emergency situations, to pay income and dividends in case of insufficient profits.

Enterprise funds: accumulation funds and consumption funds are created from enterprise profits for incentives (bonuses to employees) and for events social programs. Reserves for upcoming expenses and payments are created in order to evenly include in the expenses of the reporting period the costs of paying for vacations, repairing fixed assets, and paying bonuses for length of service.

Targeted funding and receipts– these are funds from the state and other organizations used to cover targeted expenses;

2) created for the purpose of investment by the owners of the enterprise (authorized capital).

Raised capital is also divided into two types:

1) long-term (credits, loans);

2) short-term (accounts payable, deferred income).

2. Double entry, its purpose

Any business transaction is necessarily characterized by duality and reciprocity. To preserve these properties and control the records of business transactions on accounts, the double entry method is used in accounting.

Double entry is a record as a result of which each business transaction is reflected in the accounting accounts twice: in the debit of one account and at the same time in the credit of another account associated with it for the same amount.

Double entry method determines the existence of such concepts as correspondence of accounts and accounting entries.

Account correspondence- this is the relationship between accounts that arises using the double entry method, for example between accounts 50 “Cash” and 51 “Cash Accounts”, or 70 “Settlements with personnel for wages” and 50 “Cash”, or 10 “Materials” and 60 “ Settlements with suppliers and contractors,” etc.

Accounting entry is nothing more than the registration of correspondence of accounts, when an entry is simultaneously made on the debit and credit of accounts for the amount of a business transaction that is subject to registration.

Double entry is reflected differently depending on the form of accounting. In the memorial form, each transaction is recorded in different registers twice: on the debit and on the credit of the account. This record is also called disjointed. In the journal-order form of accounting, a combined entry is used. In this case, the registers are constructed in such a way that, recording a transaction once, they reflect it both in debit and in credit of the corresponding accounts. As a result, savings in accounting labor are achieved (instead of two entries of the amount, one) and the correspondence of accounts is clearly visible.

In accounting practice, in addition to simple ones, there are also complex entries, which are of two types. In the first case, when one account is debited and several accounts are credited at the same time. In this case, the amount of the credited accounts is equal to the amount of the debited account.

Synthetic and analytical accounts, their relationship

In accounting to obtain various information Three types of accounts are used. According to the degree of detail, they are divided into synthetic, analytical and subaccounts.

Synthetic accounts contain generalized indicators about the property, liabilities and operations of an organization for economically homogeneous groups, expressed in monetary terms. Synthetic accounts include: 01 “Fixed assets”; 10 "Materials"; 50 "Cashier"; 51 “Current accounts”; 43 “Finished products”; 41 "Products"; 70 “Settlements with personnel for payments”; 80 “Authorized capital”, etc.

Analytical accounts detail the content of synthetic accounts, reflecting data on certain types of property, liabilities and transactions, expressed in natural, monetary and labor measures. In particular, for account 41 “Goods” you should know not only the total quantity of goods, but also specifically the presence and location of each type of product or group of goods, and for account 60 “Settlements with suppliers and contractors” - not only the total debt, but also specific debt for each supplier separately.

Subaccounts (synthetic account of the second order), being intermediate accounts between synthetic and analytical, are intended for additional grouping of analytical accounts within a given synthetic account. Accounting is carried out in them in natural and monetary terms. Several analytical accounts make up one sub-account, and several sub-accounts make up one synthetic account.

In accordance with Federal law dated November 21, 1996 No. 129-FZ “On Accounting”, synthetic and analytical accounting is used in accounting.

Synthetic accounting – accounting of generalized accounting data on types of property, liabilities and business transactions according to certain economic characteristics, which is maintained on synthetic accounting accounts.

Analytical accounting– accounting that is maintained in personal and other analytical accounting accounts that group detailed information about property, liabilities and business transactions within each synthetic account.

Synthetic and analytical accounting are organized so that their indicators control each other and ultimately coincide, which is why records for them are carried out in parallel; entries in analytical accounting accounts are made on the basis of the same documents as entries in the accounts synthetic accounting, but with more detail.

There is an inextricable relationship between synthetic and analytical accounts. It is expressed in the following equalities:

1) opening balance for all analytical accounts opened for this synthetic account, equals the opening balance of the synthetic account:

C on = C ns;

2) the turnover of all analytical accounts opened for this synthetic account must be equal to the turnover of the synthetic account:

3) the final balance for all analytical accounts opened for this synthetic account is equal to the final balance of the synthetic account:

With ka = With ka

The relationship between accounts and balance in accounting is manifested as follows. Based on these balance sheet items, active and passive accounts are opened, the names of which basically coincide with the balance sheet items. Thus, the asset item “Intangible assets” corresponds to account 04 “Intangible assets”; liability item of the balance sheet “Additional capital” - account 83 “Additional capital”, etc. Sometimes several accounts are represented in the balance sheet by one item. For example, the balance sheet item “Inventories” includes several groups of accounts (10, 11, 15, 16, 20, 21, 41, 43, etc.). At the same time, there are accounts reflected in the balance sheet under two items. For example, account 76 “Settlements with various debtors and creditors” in the asset balance is included in the item “Other debtors”, and in the liability – in the item “Other creditors”. The amounts of balances for the corresponding balance sheet items are opening balances opening synthetic accounts. The total amount of debit balances of synthetic accounts corresponds to total amount credit balances, since these totals are something other than the totals of assets and liabilities of the balance sheet. Based on the closing balances of synthetic accounts, a new balance is drawn up on the first day of the next reporting period (month, quarter and year).

It should be noted that there is a difference between accounting accounts and a balance sheet, which is that accounting accounts reflect current business transactions and total data for reporting periods in natural, monetary and labor indicators, and the balance sheet reflects only the final data at the beginning and end of the reporting period in monetary value. In current accounting, accounts are presented that are not in the balance sheet, since they are closed before the balance sheet is drawn up - this is account 26 " General running costs”, 25 “General production expenses”, 44 “Sales expenses”, 90 “Sales”, 91 “Other income and expenses”, etc. Off-balance sheet accounts are not reflected in the balance sheet.

3. Classification of accounts

Classification of accounts by economic content

Grouping accounts by economic content answers one main question: “What is accounted for in this account?” The classification of accounts by economic content is presented in the following table.

Summarizing current accounting data

One way to summarize current accounting data is turnover statements. In practice, the turnover sheet for synthetic accounts is called working balance. The turnover sheet has a number of disadvantages:

1) there is no way to trace where the values ​​came from and where they are directed, i.e. their movement;

2) it is impossible to establish how the property of the enterprise and the sources of its formation increase or decrease. In analytical accounting, two main forms are used

turnover sheets:

1) quantitative-total;

2) contract or sum.

Recording business transactions with a strict sequence is called chronological record. Wiring type definition:

1) if it is clear from the contents of the document that there is evidence of receipt of funds from the outside (the founder has contributed, a loan has been received from the bank, funds have been temporarily borrowed from creditors, materials have been received from suppliers, work or services have been accepted, a debt has arisen on funds or the budget when mandatory deductions), means the first type of posting: the debit of the active and credit of the passive account is involved;

2) if it is clear from the contents of the document that there is a fact of return of previously received funds regardless of whom, or payment of debts has been made (the founder left, the loan to the bank was returned, borrowed funds were returned to creditors, taxes were transferred, etc.) - this is the second type postings – a credit to the active account and a debit to the passive account are involved;

3) if it is clear from the contents of the document that there is a fact of movement of any funds from one accountable person or storage location to another (from warehouse to warehouse, to production or to the buyer, from the cash register to the accountable person or vice versa and similar operations), this is the third type of posting : debit of the active account and credit of the active account;

4) if it is clear from the contents of the document that there is a fact of moving funds from one owner to another or transferring from one fund to another (profit is distributed to the reserve, for the development of production and other purposes, transfer of the share of one founder to another, transfer of urgent loans to overdue, etc. .), is the fourth type of posting: debit to a passive account and credit to a passive account.

Rule:

Active group – rule for investing funds (invested funds).

Passive group – preparation for investment (sources of funds, funds, reserves, income).

Active-passive group - calculations can be both income and expense, i.e. active and passive meaning.

Classification of accounting accounts by structure

Inventory accounts- these are accounts that are used to account for property on a certain date, determined using inventory (01 “Fixed assets”, 10 “Materials”, 50 “Cash”, 51 “Current account”, etc.).

Stock accounts are used to account for their own sources of property formation. They are always passive, they include the following accounts: 85 “Authorized capital”, 86 “Reserve capital”, 87 “Additional capital”, 80 “Profits and losses”, 89 “Reserves for future expenses and payments”.

Accounts for accounting settlements reflect education and movement accounts receivable(active). These accounts include account 71 “Settlements with accountable persons”, the opening balance of this account reflects the amount of outstanding receivables, debit - the formation or increase of debt, credit - repayment or write-off of debt, final balance - the presence (balance) of debt at the end of the period .

Passive settlement accounts are used to account for formation and movement accounts payable, these include: 60 “Settlements with suppliers and contractors”, 68 “Settlements with the budget”, 90 “Short-term bank loans”.

Active-passive accounts for accounting settlements are used in accounting to reflect mutual settlements of this enterprise with others. These accounts include account 78 “Settlements with subsidiaries (dependent) enterprises”, the opening balance of this account for the asset reflects the outstanding receivables, for the debit - the formation or increase in receivables, repayment of accounts payable, the final balance for the asset - the amount (balance) of the outstanding accounts receivable, initial balance on a loan - the amount of outstanding accounts payable, on a loan - repayment of accounts receivable, increase in accounts payable, ending balance on a loan - the amount (balance) of outstanding accounts payable.

Active-passive accounts for accounting settlements always have one debit or credit balance. The only exception is account 76 “Settlements with different debtors and creditors”; this account can simultaneously have two balances, since different debtors and creditors are reflected on it.

The debt of some enterprises cannot be repaid by other enterprises. The balance on such accounts is called unfolded, since the final balance can be either debit or credit.

Regulatory accounts have no independent meaning and are applied together with the main account, and if the main account is active, then the additional account will be active and vice versa.

Counter-additional accounts may increase or decrease the valuation of objects reflected in the main accounts.

Transaction accounts are intended for cost accounting and calculating the cost of products (works or services).

Calculation accounts always active, used to account for costs and determine product costs.

Matching accounts are used to identify the results of sales of products (works or services).

Budgetary distribution accounts are intended to distribute expenses across adjacent reporting periods. With the help of this group of accounts, fluctuations in product costs across reporting periods are eliminated. Accounts in this group can be either active or passive.

Financial performance accounts are intended to identify results in financial and economic activities.

Chart of accounts is a systematic list of accounts that is used in practice, approved by the Ministry Finance

The chart of accounts contains a two-digit code for synthetic accounts recorded on the left side of the chart. Subaccounts for synthetic accounts are on the right side of the plan.

The chart of accounts has 9 sections. For ease of use, all accounts are compiled into sections in accordance with their grouping by economic content. The number of accounts used in practice is determined by reporting needs. Off-balance sheet accounts have a three-digit code.

They are dual in nature, and therefore it is customary to reflect them in the balance sheet using the double entry method. In accounting, double entry is an interconnected and simultaneous reflection in the balance sheet of business transactions in the same amount as a credit to one balance sheet account and a debit to another. In this case, the mutual connection that arises between the accounts is usually called the accounts themselves - corresponding. Balance sheet accounts and double entry, in fact, are methodological techniques, without which it is impossible to carry out

Recording any business transaction is possible only on the basis of primary documents, which confirm it. Double entry makes it clear where certain funds came from and where they went, what operations changed these funds, and, accordingly, the sources of their formation, as well as what financial results are characterized production activity.

Economically, double entry reflects the dual nature of the enterprise’s property, and therefore in the balance sheet it is considered from two positions: composition and placement in the assets of the balance sheet, and sources of formation - in liabilities. The total total of entries in an asset is always equal to the total of those in a liability, so you can easily verify the accuracy of accounting entries.

Drawing up or constructing entries that reflect the essence of business transactions requires a creative approach from an accountant and a deep understanding of the essence of this process, an understanding of the changes to which they lead. An employee has to deal with a wide variety of documents. Each of them is a carrier of economic and legal information - information about the flow of funds and material assets.

One of the stages preceding the recording of a transaction on the corresponding accounts is the preliminary accounting Selection and double entry on each document of the corresponding accounts - account assignment - is certified by the signature of the accountant who made it. The correctness of the correspondence of accounts is of fundamental importance in the organization of accounting, its reality and reliability, since in the foreground in any case is a truthful reflection of business transactions in the accounts.

All accounting documents- this is a written certificate of the fact of completion or the right to carry out a business transaction; they serve as important evidence of its reliability.

The absence of any or their incorrect execution can create serious problems not only with inspection authorities, but also with enterprise employees, investors, partners, suppliers, customers, etc. Consequently, double entry as a principle of dual reflection in accounts and the main method of accounting requires indispensable confirmation of its legitimacy primary documents. Their balance serves as confirmation of the reality and correctness of accounting.

It is curious that in addition to double registration in an equal amount of each fact of economic activity, accounting assumes the duality of many other procedures and attributes. For example, there are two systems of records - systematic and chronological, two types of registration - analytical accounting and synthetic, two groups - material and personal accounts, each account has two sections - debit and credit. In all facts of economic life, two persons, two parties, are involved. All information flows also have two points - entry and exit. An accountant even performs any work twice - first he records the facts, and then he checks the correctness of the work performed. The duality of accounting is observed in all its manifestations.

In accounting, three indispensable components are always formed - accounts, double entry and balance. They support the illusory nature of harmony, because debit always equals credit, and asset always equals liability.

Topic 4. Accounts and double entry.

1. concept, structure and procedure for recording business transactions on accounting accounts.

2. double entry of business transactions on accounts.

3. synthetic and analytical accounts, the relationship between accounts and balance.

4. turnover sheet for synthetic and analytical accounts.

1 question. concept, structure and procedure for recording business transactions on accounting accounts.

Each enterprise performs daily a large number of business transactions that are reflected in balance sheet. Accounting accounts are used to record business transactions.

Accounting accounts are a method of current, interconnected reflection and grouping of property according to composition and location, according to the sources of their formation, as well as business transactions according to qualitatively homogeneous characteristics, expressed in monetary, natural and labor measures.

For each type of property, liability and operation, separate accounts are opened with its own name and digital number, which corresponds to each balance sheet item.

By appearance An account is a two-sided table, the left side of which is called debit, and the right side is called credit. Accounts are characterized by the presence of a balance at the beginning of the month. During the month, business transactions are recorded on the account, at the end of the month the debit and credit turnovers are calculated and the balance at the end of the month is displayed, which is carried over to the beginning of the next month.

In accordance with the balance sheet, all accounting accounts are divided into active, passive and active-passive accounts.

Active are used to record property by availability, composition and location. In active accounts, the initial balance is reflected in D, and growth (receipts) is also reflected in D. household assets, and according to K - their decrease (disposal). The final balance is always debit or =0 (no funds). The final remainder is determined by the formula C1+Od-Ok=C2

Active accounts are characterized by the following 3 characteristics:

In terms of economic content: i.e. characterizes the composition, availability and placement of the organization’s property.

On the balance sheet: the active account is located in the asset side of the balance sheet.

By balance: the balance at the beginning and end of the month is located by debit.

Passive are used to account for property by sources of its formation. The initial balance is always reflected according to K. The increase in the source is also reflected here, and its decrease is reflected according to D. The final balance is always credit. The final remainder is determined by the formula C1 = C2 + Ok-Od

Passive accounts are characterized by the following 3 features:

In terms of economic content: the passive account characterizes the sources of formation of economic assets.

On the balance sheet: the account is located in the liability side of the balance sheet.

By balance: the balance at the beginning and end of the month is located by loan. In addition to active and passive accounts, in accounting practice, active-passive accounts are used, which can have a debit and credit balance at the same time. If one balance is displayed for an active-passive account, then it is effective and shows the final result from opposite operations. For example, account 99 “profit and loss” reflects both profits and losses, but at the end of the month the final financial result is displayed - profit (if the balance is credit) or loss (if the balance is debit).

In some cases, the effective balance cannot be displayed in active-liability accounts. This happens when the operating balance distorts accounting indicators. For example, account 76 “Settlements with various debtors and creditors” could replace two accounts. “Settlements with debtors” is an active account and “Settlements with creditors” is a passive account. The need to take into account these calculations on one account is explained by the constant change in mutual settlements; a debtor can become a creditor and vice versa, and it is impractical to split this account into two separate ones.

Question 2.double entry of business transactions on accounts.

By its economic nature, any business transaction necessarily has duality and reciprocity. To preserve these properties and control the records of business transactions in accounts, the double entry method is used in accounting.

As a result of business operations, changes occur in the enterprise's funds and their sources. Each business transaction causes changes in at least two balance sheet items by the same amount. Therefore, the amount of the transaction must be recorded in two accounts corresponding to the two balance sheet items affected by it. This entry is made using the double entry method.

Double entry is a record as a result of which each business transaction is reflected in the accounting accounts twice: in the debit of one account and at the same time in the credit of another account associated with it for the same amount.

The double entry method determines the existence of such concepts as correspondence of accounts and accounting entries.

Account correspondence is the relationship between accounts that occurs under the double entry method.

Accounting entry- this is the registration of correspondence of accounts, when simultaneously an entry is made on the debit and credit of accounts for the amount of a business transaction that is subject to registration.

For example: 50,000 rubles were received from the current account to the cash desk. for current expenses. To reflect this operation in the accounting accounts, the accounts involved in the operation are sequentially specified. The content shows that two active accounts 50 are involved here - reflecting the availability of funds in the cash register and 51 - reflecting the availability of free funds in the bank account.

Consequently, the operation is recorded in the debit of account 50 and the credit of account 51 for the same amount of 50,000 rubles.

Schematically it looks like this:

D 51 K D 50 K

Example. Wages to the organization's employees were accrued in the amount of 9,000 rubles, which is included in the cost of production along with other costs through account 20. B in this case this type of cost is considered as placement in production costs for the future finished products. Therefore, account 20 is active. Debt according to accrued wages reflected in the account 70. It reflects borrowed source, and therefore is a passive account.

In connection with this operation for 9000 rubles. production costs in terms of wages increase, and the organization's wage debt to its employees increases by the same amount. As a result, a recording is made. D-20 K-70

Schematically it looks like this

D 70 K D 20 K

Accounting records can be simple or complex.

Simple are called those in which the amount of a business transaction is recorded as the debit of one account and the credit of one account.

Complex are those in which the amount of a business transaction is recorded as the debit of two or more accounts and the credit of one account, as well as vice versa.

Example No. 1: materials worth 5,000 and equipment for installation worth 10,000 were received from one supplier. D-10, -5000

Example No. 2: proceeds from the sale of products in the amount of 25,000 rubles were credited to the current account. and 4000 rubles from the sale of the residual value of fixed assets. D-51-25400r. K-90-25000r. K-91-4000r.

Question 3. synthetic and analytical accounts, the relationship between accounts and balance.

In accounting, three types of accounts are used to obtain various information:

1. Synthetic accounts contain generalized indicators about the property, liabilities and operations of the organization for economically homogeneous groups, expressed in monetary terms. They are basic for drawing up a balance sheet.

2. Analytical accounts detail the content of synthetic accounts, reflecting data on certain types of property, liabilities and transactions expressed in natural, monetary and labor measures. They do not have direct access to the balance sheet. Any analytical account is an addition to a synthetic account; the number of analytical accounts is not limited. If a synthetic account is active, then all its analytical accounts will be active.

3. Sub-accounts are intermediate accounts between synthetic and analytical, designed for additional grouping of analytical accounts within a given synthetic account. Accounting is carried out in them in natural and monetary terms. Several analytical accounts make up one sub-account, and several sub-accounts make up one synthetic account. Gas, gasoline -----fuel -------material

Accounting uses synthetic and analytical accounting.

Synthetic accounting - accounting of generalized accounting data on types of property, liabilities and business transactions according to certain economic characteristics, which is maintained on synthetic accounting accounts.

Analytical accounting is accounting that is maintained in personal and other analytical accounting accounts, grouping detailed information about property, liabilities and business transactions within each synthetic account.

There is an inextricable relationship between synthetic and analytical accounts:

1. The opening balance for all analytical accounts opened for this synthetic account is equal to the opening balance of the synthetic account.

2. the turnover of all analytical accounts opened using this synthetic account must be equal to the turnover of the synthetic account.

3. the final balance for all analytical accounts opened for this synthetic account is equal to the final balance of the synthetic account.

The relationship between accounts and balance in accounting is manifested as follows. Based on these balance sheet items, active and passive accounts are opened, the names of which basically coincide with the balance sheet items. The amounts of balances for the corresponding balance sheet items serve as the initial balances of the synthetic accounts being opened. The total amount of debit balances of synthetic accounts is equal to the total amount of credit balances, because these totals are the totals of assets and liabilities of the balance sheet. Based on the closing balances of synthetic accounts, a new balance is drawn up on the first day of the next reporting period (month, quarter and year).

However, there is a difference between the accounting accounts and the balance sheet, which is that the accounting accounts reflect current business transactions and final data for the reporting periods in cash, natural and labor indicators, and the balance sheet reflects only the final data at the beginning and end of the reporting period in monetary value. Current accounting presents accounts that are not on the balance sheet, since they are closed before the balance sheet is drawn up - 26,25,44,90,91, etc. Off-balance sheet accounts are not reflected in the balance sheet.

4 Question. Turnover sheet for synthetic and analytical accounts.

Business transactions, after their documentation, prices are recorded in analytical and synthetic accounts. At the end of the month, the account entries are summarized to obtain generalized indicators in the form of monthly turnover and balance, i.e. turnover sheets are compiled, which are divided into two types: turnover sheet for synthetic accounts and turnover sheet for analytical accounts.

The turnover sheet for synthetic accounting accounts represents the totals of turnover and balances for all synthetic accounts. It is intended to check the correctness of accounting records, general familiarization with the state of the economic financial activities organizations and drawing up a new balance sheet. The turnover sheet for synthetic accounts has the following form.

Turnover sheet for synthetic accounts for March 2007

Account name	Opening balance		Monthly turnover		Final balance

The correctness of the entry in the turnover sheet for synthetic accounts is verified by the presence of three equalities in the totals of the turnover sheet.

1. Equality of balances at the beginning of the reporting period D and K, due to the fact that the set of accounts with a debit balance constitutes a balance sheet asset, and the set of accounts with a credit balance constitutes its liability. The totals of assets and liabilities of the balance sheet are equal.

2. Equality of turnover in D and K, due to the use of double entry, since each business transaction is reflected simultaneously and in the same amount in the debit and credit of accounts, therefore, the debit amount of all accounts must be equal to the credit amount of all accounts.

3. equality of final balances at the end of the reporting period according to D and K, due to the equality of the balance sheet at the end of the reporting period. Based on these data, a new balance sheet is drawn up at the end of the reporting period.

Using the turnover sheet, it is not always possible to identify errors in the correspondence of accounts, even if three equal totals are observed.

The turnover sheet for analytical accounts represents the totals of turnover and balances for all analytical accounts combined into one synthetic account. They are designed to verify the correctness of accounts within synthetic accounting using analytical accounts, as well as to monitor the status and movement of certain types of funds. Turnover statements for analytical accounts have 2 types.

Depending on how accounting is kept for analytical accounts - in cash and in kind or only in monetary terms - the turnover sheets are divided into two types.

Turnover statements for analytical accounts, which show indicators in monetary and physical units, are used for analytical accounting accounts.

Turnover sheet of analytical accounting of construction

					Monthly turnover				Remaining on

Turnover sheet for analytical accounting accounts to account 60

Supplier name	Balance at start		Monthly turnover		Remaining at the end

Unlike the turnover sheet for synthetic accounts, the results of turnover for analytical accounts do not coincide. This is explained by the fact that if one synthetic account is debited, the other is necessarily credited, then for the analytical accounts opened in the development of the synthetic account, an account entry will be made either as a debit or as a credit. Thus, the turnover sheets for analytical accounting accounts have control and operational significance. They make it possible to detect inconsistencies between analytical and synthetic accounting data and identify errors, and also help to strengthen control over the use of organization property.

Topic 4. Accounts and double entry. 1. concept, structure and procedure for recording business transactions on accounting accounts. 2. double entry of business transactions on accounts. 3. synthetic and analytical accounts, the relationship between accounts and balance. 4.