In order to obtain different, according to the level of generalization, information in accounting, two groups of accounts are used: synthetic and analytical.
Synthetic account– designed for consolidated grouping and accounting of homogeneous accounting objects.
Analytical account– intended for detailed characteristics of objects.
Example:
43 " Finished products"—synthetic account.
Analytical accounts - at an agricultural enterprise - grain, at an industrial enterprise - cement, at a food industry enterprise - ready-made meals, etc.
Entering objects accounting to synthetic accounts is called synthetic accounting, and to analytical accounts - analytical accounting. Synthetic accounting is carried out in monetary terms, analytical accounting in quantitative and total terms (for example, “Finished products” in synthetic accounting is carried out in monetary terms, in analytical accounting in centners, tons, etc.).
The connection between analytical and synthetic accounts is manifested in the following:
- Synthetic accounts are detailed using analytical accounts.
- A business transaction reflected in a synthetic account must be taken into account in the corresponding analytical account.
- On a synthetic account, the operation is recorded as a total amount, and on an analytical account in partial amounts, resulting in the (same) total amount.
- The initial and final balances, debit and credit turnovers of the synthetic account must be equal to the sums of the corresponding balances and turnovers of the analytical accounts.
Concept and characteristics of subaccounts
Some accounts do not require further detail, so analytical accounts are not opened (For example: cash register, current account). An intermediate link between synthetic and analytical accounts are subaccounts.
Subaccounts is a way of grouping analytical account data.
| Synthetic account | Subaccount | Analytical account |
| 10 "Materials" | 1. Raw materials | Salt, sugar, preservation |
| 2. Purchased semi-finished products and components, structures and parts | Semi-finished sour cream | |
| 3.Fuel | Dis. fuel, coal, gas, firewood, peat, gasoline. | |
| 4.Containers and packaging materials | Boxes, bags | |
| 5.Spare parts | Tires, battery | |
| 6.Other materials | ||
| 7.Materials transferred for processing to third parties | ||
| 8.Building materials | Boards, bricks, cement | |
| 9.Inventory and household supplies | Rakes, shovels | |
| 10.Special equipment and special clothing in stock | Specialist. clothes in warehouse | |
| 11.Special equipment and special clothing in operation | Specialist. clothes in use |
Turnover statements of synthetic and analytical accounts
The main way to summarize information in accounting is the turnover sheets. The turnover sheet contains three pairs of equal totals:
1 pair – equality initial balances, due to the equality of assets and liabilities of the balance sheet;
2 pair – equality of turnover is due to double entry, i.e. each amount is recorded on the accounts twice;
3 pair – the equality of the final balances is due to the first two equalities and the equality of the assets and liabilities of the balance sheet.
The turnover (balance) statement for synthetic accounts is called in practice working balance, because it contains almost all of its indicators.
The turnover sheet for analytical accounts is maintained in quantitative and total terms and has the following form:
| № | Name | Quantity | Price | Opening balance | Revolutions | Final balance | |||
| Quantity | Sum | Quantity | Sum | Quantity | Sum | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
| Total: | X | X | X | X | X | ||||
Relationship between account and balance
There is a close relationship between accounts and balance. Each balance sheet item has a corresponding account, except for individual items that reflect data from several accounts.
For example, Raw Materials and Supplies contains balances for several accounts.
Cash - this item summarizes the balances of accounts 50, 51, 52, 55.
Accounts are divided into active and passive in the same way.
The balances of assets and the sources of their formation are shown in the accounts on the same line as in the balance sheet. The sum of the balances for all active accounts is equal to the total of the assets of the balance sheet, for all passive accounts they are equal to the total of the liabilities of the balance sheet.
Practical assignment on the topic “Synthetic and analytical accounts, subaccounts”
Exercise 1: Based on the data, open a synthetic account 10/3 “Fuel” as of 02/01/2018. – debit balance 182,600 rub.
Task 2: Based on the data, open analytical accounts for synthetic account 10/3 “Fuel”:
— diesel fuel, balance as of 02/01/2018. — 5,000 liters at a planned accounting cost of 35 rubles. for 1 liter.
- AI-92, the balance as of 02/01/2018 is 200 liters at a planned accounting cost of 38 rubles. for 1 liter.
Task 3: Based on business transactions, draw up correspondence accounts:
| No. | Contents of operations | Amount, rub. | D | TO |
| 1. | AI-92 fuel received from suppliers 400 liters. at the planned accounting cost of 38 rubles. for 1l. | 15 200 | 10/3 | 60 |
| 2. | The transport workshop consumed 1000 liters of diesel fuel during the month. at the planned accounting cost of 35 rubles. for 1l. | 35 000 | 23 | 10/3 |
| 3. | AI-92 fuel consumed for main production during the month was 150 liters. at the planned accounting cost of 38 rubles. for 1l. | 5 700 | 20 | 10/3 |
Task 4: Make entries into synthetic and analytical accounting accounts.
Solution.
| Dt (Debit) | 10/3 "Fuel" | Kt (Credit) | |
| Opening balance RUB 182,600 |
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| 1) 15 200 | 2) 35 000 3) 5 700 |
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| Turnover 15,200 rub. |
Turnover 40,700 rub. |
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| Closing balance RUB 157,100 |
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| Dt (Debit) | Diesel fuel | Kt (Credit) | |
| Opening balance 175,000 rub. |
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| 2) 35 000 | |||
| Turnover |
Turnover 35,000 rub. |
||
| Closing balance 140,000 rub. |
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| Dt (Debit) | AI - 92 | Kt (Credit) | |
| Opening balance 7 600 rub. |
|||
| 1) 15 200 | 3) 5 700 | ||
| Turnover 15,200 rub. |
Turnover 5,700 rub. |
||
| Closing balance 17,100 rub. |
|||
Synthetic and analytical accounting accounts— information sources of generalized (summary and detailed) indicators of the enterprise’s economic activity. Let's look at what they are.
The concept of synthetic and analytical accounts
In accounting, the economic life of enterprises and individual entrepreneurs is reflected in certain accounts regulated by the order of the Ministry of Finance of the Russian Federation “On approval of the Chart of Accounts for Financial Accounting” economic activity organizations and Instructions for its use" dated October 31, 2000 No. 94n. Account entries reflecting the facts of business activities are carried out using the method double entry. In practice, this means simultaneous entry of an identical amount into the debit of one account and the credit of another. Basic accounting accounts are called synthetic.
Synthetic accounts are accounts that contain generalized data on the business activities, property of the organization, as well as on the sources of property, collected according to certain characteristics. Synthetic accounting accounts have the ability to be divided into second-order subaccounts intended for detailing the account.
IMPORTANT! Accounting in synthetic accounts is displayed exclusively in monetary terms.
Analytical accounts are intended for greater detail and analytical assessment of the economic state of the organization. Accounting for this type of account is called analytical.
Analytical accounts are accounts of the third, fourth... order, which display in detail the cost and quantitative indicators of accounting.
IMPORTANT! The evaluation of operations in analytical accounting is carried out in monetary and quantitative terms.
Based on the definition of synthetic and analytical accounting, we can say that analytical accounting is an additional decoding in detail to synthetic accounting.
About what analytical indicators synthetic accounts should have according to the chart of accounts and instructions for its use (approved. by order of the Ministry of Finance dated October 31, 2000 No. 94n), read.
The procedure for the formation of synthetic and analytical accounting
According to the Chart of Accounts (Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), a number of accounts are provided for which it is possible to open sub-accounts. Subaccounting, by its purpose, is an additional link between analytical and synthetic accounting. The subaccount, in turn, combines several analytical accounts. Grouped analytical accounting is maintained within one synthetic account, including within sub-accounts.
In practice it looks like this.
Consider account 41 “Goods”. According to the Chart of Accounts, it is divided into the following sub-accounts:
- 41.01—goods in the organization’s warehouses;
- 41.02 - goods in retail trade;
- 41.03 - containers under the goods and empty;
- 41.04 - purchased products.
Subsequently, within each sub-account there is a breakdown of analytical accounts, for example:
- 41.04 “Purchased items” - accounting subaccount;
- Cotton fabric, chintz, flannel - analytical account.
Thus, the analytical account in this case will be the characteristics and designation of the type of property. Further, its characteristics can be deepened by other parameters, for example, by color or width of the canvas.
Mutual relationship between synthetic and analytical accounting
Facts indicating the relationship between analytical accounting and synthetic accounting:
- The basis for records in both types of accounting is the same document.
- Analytics is an additional detailed characteristic to synthetic accounting.
- The total amount of turnover for analytical accounts is equal to the total turnover for a synthetic account that combines detailed analytics.
For example, material accounting at a sewing enterprise can be organized as follows.
Synthetic accounting
Analytical accounting
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Nomenclature |
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10.1.1 Fabrics |
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10.1.2 Fittings |
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buttons |
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10.1.3 Sewing accessories |
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|
Tape measure |
Turnover statements for analytical accounting may have different shape. These include a variety of statements - storekeepers' reports, commodity reports, etc. accounting registers. The procedure and timing for the generation of statements are regulated by the established document flow of the organization and legislative norms. Most often, for the preparation of analytical reports, this is a calendar month. ResultsAnalytical accounting is a detailing for synthetic accounting. Analytical and synthetic accounting data are used to compile financial statements. Based on the information recorded in the accounting accounts, an analysis of the financial and economic activities of the organization is carried out. | |||||||||
Synthetic accounting– this is an 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.
The main feature of synthetic accounting is its generality, the absence of division into specific characteristics of funds.
Synthetic accounts are accounting accounts that keep records of property, liabilities and business processes in the most general form. Such indicators are contained in synthetic accounting accounts and are necessary for a general idea of the availability and movement of funds and their sources (fixed assets, raw materials, materials, fuel, production costs, Money at the cash desk of the enterprise and in bank accounts, authorized capital, etc.).
Examples of synthetic accounting accounts are: 01 – “Fixed assets”, 04 – “ Intangible assets", 10 – "Materials", etc.
Note that synthetic accounting is conducted exclusively in monetary terms.
Synthetic accounting data is developed (detailed) in analytical accounting. Thus, we can say that synthetic accounting is a generalized display of information about the types of property, liabilities and business transactions according to certain economic characteristics, their sources and business processes in monetary terms.
Synthetic accounting is carried out on the basis of synthetic accounting accounts.
Synthetic accounting registers
Reflecting transactions in accounting, the company records them in registers of synthetic and analytical accounting. Actually, these two components – synthetic and analytical accounting – complement each other and form the final accounting system for the enterprise.
The registers of synthetic accounting are: the “Journal-Main” book, order journals.
How is synthetic accounting carried out?
Synthetic accounting is carried out on synthetic accounting accounts in accordance with the Chart of Accounts for accounting of financial and economic activities of organizations (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n). The accounting account shown in the Chart of Accounts is a tool for maintaining a synthetic account, which shows generalized information about accounting objects.
Each transaction is recorded in the company's accounting using double entry, that is, the debit and credit of two accounts at once.
The balance formed as a result of such an entry in one or another account, used according to the chart of accounts to reflect certain actions or events, is an element of synthetic accounting. It's always general information, showing the cost equivalent specific indicator. For example, account 10 “Materials” reflects the movement of inventory items owned by the company. The debit for this account shows the balance of such values as of a certain date. TO this account Sub-accounts can be used that distribute all materials by type: raw materials and materials, components, fuel, spare parts, equipment, workwear and others. At the same time, all listed inventory items may be located in different warehouses belonging to the same company, and this will also be reflected in the accounting. This detailed information is visible in the account analytics.
Another example: for settlements for the purchase of goods, services or work by an organization, synthetic accounting is kept in account 60 “Settlements with suppliers and contractors”. Here, as the name of the account implies, the company reflects its own obligations to the counterparty or, on the contrary, its obligations to the company. Analytical accounting in in this case will consist of records in the context of each specific counterparty, a reflection of the listed advances and final payment amounts, as well as the actual facts of receipt of goods, works or services.
The relationship between synthetic and analytical accounting
Since analytical accounting data reveals and details the information reflected in the synthetic account, the summarized analytical data must be equal to the final indicator of the synthetic account. That is, the analytical accounting data must correspond to the data of the corresponding synthetic account: turnover and balances on synthetic accounting accounts. This is their relationship.
This relationship is explained by the fact that:
By their structure, both synthetic and analytical accounts consist of two parts - debit and credit accounts. And these accounts reflect account balances and account turnover;
the totals of turnover and balance on analytical accounts are always equal to the turnover and balance on the synthetic account, which combines these analytical accounts;
all business transactions are displayed on these analytical accounts based on the same primary documents and on the same side of the account on which the entry on the synthetic account is reflected;
analytical accounts reflect the same qualitatively homogeneous accounting objects as synthetic accounts, but according to more detailed economic characteristics;
if assets (property, etc.) are shown on a synthetic account, then the same assets are reflected in the analytical accounts related to this synthetic account; and vice versa: if the synthetic account shows capital and liabilities, then the analytical accounts detailing it reflect similar accounting objects;
analytical accounts do not participate in correspondence with other accounts. The correspondence of accounts appears only through a synthetic account that combines analytical accounts.
So, since analytical accounting information ultimately forms synthetic accounting data, their relationship is quite obvious: the sum of indicators according to analytical data always corresponds to the general indicators of synthetic accounting. There can be no exceptions to this rule.
And vice versa, if the balances on analytical and synthetic accounts turned out to be unequal for some reason, then this fact will indicate an error in accounting.
Thus, the requirement for unconditional compliance of synthetic and analytical accounting data can, among other things, play the role of a verification tool in the issue of the correctness of accounting in the organization as a whole.
Example:
The equality of synthetic and analytical accounting data can be shown using the example of account 70.
The credit balance of account 70 according to the organization’s accounting data as of December 31, 2018 is 500,000 rubles.
Analytical accounting data for account 70 as of the same date is as follows:
|
Worker |
Amount (rub.) |
| Employee #1 | 200 000 |
| Employee #2 | 100 000 |
| Employee #3 | 200 000 |
| Total: | 500 000 |
As can be seen from the Table, the total amount of analytical accounting data corresponds to the balance of the synthetic account (500,000 rubles).
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In accordance with Art. 2 Federal Law RF “On Accounting” dated November 21, 1996 No. 129-FZ, organizations maintain synthetic and analytical accounting.
Synthetic accounting – this is an accounting of generalized accounting data on the types of property, liabilities and business transactions according to certain economic characteristics, which is maintained on synthetic accounting accounts.
Analytical accounting - this is 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 entries for them are carried out in parallel: entries in analytical accounting accounts are made on the basis of the same documents as entries in synthetic accounting accounts, but with greater detailing.
Based on this, to obtain indicators of varying degrees of detail in accounting, three types of accounts are used:
– synthetic;
– analytical;
- subaccounts.
Synthetic accounts – these are accounting accounts that provide generalized information about the availability and movement of property, sources, and liabilities. On synthetic accounts, accounting is carried out by type of property and its sources only in value terms.
Synthetic accounting accounts reflect data on the economic groupings of the organization’s property, the sources of its formation and business transactions in a generalized form in monetary terms. Such accounts, for example, include accounts 01 “Fixed assets”, 10 “Materials”, 70 “Settlements with personnel for wages”, 60 “Settlements with suppliers and contractors”, etc.
Accounting using synthetic accounts is called synthetic.
However, to manage the financial and economic activities of an organization, it is not enough to have only general indicators. It is necessary to have detailed data for each supplier of materials, each buyer, for the types of products produced, for each employee of the organization, etc. Therefore, in the development of economic groupings, synthetic accounts are opened analytical accounts.
Analytical accounts – these are accounts in which accounting objects are reflected in detail. When keeping records using analytical accounts, monetary, labor and natural indicators can be used.
Examples of analytical accounts can be the accounts “Pine boards” and “Carpenter’s glue”, opened as a development of the synthetic account 10 “Materials”.
Accounting using analytical accounts is called analytical.
Subaccounts occupy an intermediate link between synthetic and analytical accounts. They are used for accounting objects with a variety of nomenclature. A subaccount is introduced to obtain generalized indicators common to all organizations, complementary indicators of synthetic accounts, and for additional grouping of some analytical accounts.
Synthetic accounts are accounts of the 1st order, subaccounts are accounts of the 2nd order, analytical accounts can be of the 3rd, 4th, 5th, etc. order, depending on the set goal related to the preparation, justification and adoption of appropriate management decisions or clarification of the organization’s position in the market , the competitiveness of the products it produces and sells, etc.
For example, for synthetic account 10 “Materials” the Chart of Accounts provides for the following subaccounts:
"Raw materials and supplies";
“Purchased semi-finished products and components, structures and parts”;
"Fuel";
“Container and packaging materials”;
"Spare parts";
“Other materials”, etc.
These accounts belong to the accounts of the second order. Each of the listed subaccounts can be detailed according to analytical accounts. Thus, the subaccount “Raw materials and materials” is detailed into such accounts as “Basic materials”, “Auxiliary materials”, etc. These are analytical accounts of the third order.
Next, the data reflected in the analytical account “Basic materials” is detailed; in its development, analytical accounts are opened: “Timber”, “Nails”, “Chemicals”, etc. These are analytical accounts of the fourth order.
Then the data is detailed, for example, the “Lumber” accounts, and the accounts “Pine boards”, “Oak boards”, etc. are opened. These are analytical accounts of the fifth order. If necessary, this detailing can be continued to the characteristics of each type of board, the supplier from which it comes, the type of product for which it is consumed, etc.
Between synthetic And analytical there is a relationship between the accounts:
analytical accounts are maintained to detail the synthetic account;
transactions on synthetic and analytical accounts are recorded on the same side (debit or credit);
a transaction recorded on a synthetic account must also be reflected on an analytical account opened for this synthetic account;
on synthetic accounts the transaction is recorded as a total amount, and on its analytical accounts - in parts of amounts that ultimately give the same amount;
analytical accounts are debited (or credited) if the corresponding synthetic accounts are debited (or credited);
opening balance for all analytical accounts ( Sleep), opened for this synthetic account, is equal to the opening balance of the synthetic account ( Sns):
∑Cna=Cns;
turnover for all analytical accounts ( Oa), opened on this synthetic account, must be equal to the turnover of the synthetic account ( OS):
∑Oa=Oc;
final balance for all analytical accounts ( Ska), opened for this synthetic account, equals the final balance of the synthetic account ( Ska):
∑Ska=Ska.
Accounts that do not require analytical accounting are called simple, and accounts that require analytical accounting are called complex. These usually include accounts 10 “Materials”, 71 “Calculations with accountable persons" and etc.
The general procedure for recording business transactions on analytical accounting accounts is similar to recording transactions on synthetic accounting accounts. This is due to the fact that, according to their characteristics, analytical accounts are distinguished between active and passive. Active – specify the composition of economic assets, that is, assets. Passive - reflect the components of capital, deferred income, accounts payable.
We invite the student to complete practical work on synthetic and analytical accounting.
As an example, let's take an organization with a simplified balance sheet (Table 4).
Let's open synthetic accounting accounts for each balance sheet item and write down in them the balances shown in the balance sheet as of January 1, 2001.
Analytical account balances:
Pine boards 15 m 3 for 15,000 rubles. for 1 m2, total – 225,000 rubles.
Nails 100 kg for 50 rub. for 1 kg, total – 5,000 rubles.
Account “Pine boards”
Account "Nails"
Then we will open analytical accounts for the “Settlements with suppliers and contractors” account.
Balances on analytical accounts of the “Settlements with suppliers and contractors” account:
OJSC Dallestorg (we owe) 103,500 rubles.
JSC Dalsbyt (we owe) 11,500 rubles.
Let us assume that during the month the following operations were carried out in the organization (in order to avoid complications, simplified operations are given here):
|
Account correspondence |
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|
Supplier invoices Materials received: – from JSC Dallestorg (invoice No. 344) pine boards 100 m 3 for 1,500,000 rubles; – from JSC Dalsbyt on account No. 161, nails 500 kg for 25,000 rubles. TOTAL: RUB 1,525,000 |
Debit account 10 “Materials” – 1,525,000 rubles: – Pine boards 100 m 3 – 1,500,000 rub. – Nails 500 kg – 25,000 rub. Credit to account 60 “Settlements with suppliers and contractors” – RUB 1,525,000: – JSC Dallestorg – 1,525,000 rubles. – JSC Dalsbyt – 25,000 rubles. |
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|
Requirement #1 Pine boards 50 m 3 for 750,000 rubles; Nails 120 kg for 6,000 rubles. TOTAL: 756,000 rub. |
Debit account 20 “Main production” RUB 756,000. Account credit 10 “Materials” – RUB 756,000: – Pine boards 50 m 3 for 750,000 rubles; – Nails 120 kg for 6,000 rubles. |
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|
TOTAL: 1,020,000 rub. |
To Debit account 60 “Settlements with suppliers and contractors” – 1,020,000 rubles: – JSC Dallestorg – 1,000,000 rubles. – JSC Dalsbyt – 20,000 rubles. Credit account 51 “Current account” – 1,020,000 rubles. |
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Requirement #2 The following materials were released from the warehouse to the main production: Pine boards 30 m3 for 450,000 rubles; Nails 80 kg for 4,000 rubles. TOTAL: 454,000 rub. |
Debit account 20 “Main production” 454,000 rubles. Credit to account 10 “Materials” – 454,000 rubles: – Pine boards 30 m3 for 450,000 rubles; – Nails 80 kg for 4,000 rubles. |
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|
Extract from current account in a commercial bank Transferred from the account to cover debts to suppliers: – JSC Dalsbyt – 26,500 rubles. TOTAL: 530,000 rub. |
To Debit account 60 “Settlements with suppliers and contractors” – 530,000 rubles: – JSC Dallestorg – 523,500 rubles. – JSC Dalsbyt – 6,500 rubles. Credit account 51 “Current account” – 530,000 rubles. |
We determine the correspondence of accounts for each operation according to the accounting entry rule.
Each operation is reflected in synthetic accounts with a total amount and private amounts in analytical accounts.
Let's look at the first operation in more detail.
According to the accounting entry rule, we define correspondence:
Debit account 10 “Materials”
Account credit 60 “Settlements with suppliers and contractors”
Amount 1,525,000 rub.
We write 1,525,000 rubles to the debit of the “Materials” account. and to the credit of the account “Settlements with suppliers and contractors” 1,525,000 rubles. Then, at the same time, we make entries into analytical accounts:
“Pine boards” on a loan of 1,500,000 rubles.
After all entries have been made to synthetic and analytical accounts, we close them. We count the revolutions and display new balances.
SYNTHETIC ACCOUNTS
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Account 01 “Fixed assets” |
Account 10 “Materials” |
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Initial balance |
Initial balance = 230,000 | |||
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Vol.= 1,525,000 |
Vol.= 1,210,000 |
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|
Final balance |
Final balance | |||
ANALYTICAL ACCOUNTS OF MATERIALS
Account “Pine boards”
Account "Nails"
ANALYTICAL ACCOUNTS
Settlements with suppliers and contractors
As can be seen from the example, individual analytical accounts reveal synthetic accounting data in more detail, showing the status of settlements with suppliers. Synthetic and analytical accounts are interconnected. The basis of the relationship is the parallelism of the records on them. Synthetic accounting accounts, carrying out a generalized grouping and being the basis for compiling a balance sheet, have a direct connection with the balance sheet.
Analytical accounting accounts, while performing detailed grouping, are not shown on the balance sheet and have no direct connection with it. They are complementary to synthetic accounts and are closely related to the latter.
Synthetic accounting uses only a generalizing monetary meter, reflecting property and sources both in synthetic accounts and in the balance sheet in monetary terms.
Analytical accounts material assets are carried out simultaneously in monetary and natural measures. This is one of the main features of analytical accounting and makes it the most important means of operational management and control.
Thus, there is a certain relationship between analytical and synthetic accounts, which is expressed as follows:
1) transactions on synthetic and analytical accounts are recorded on the same side (debit or credit);
2) on synthetic accounts the transaction is recorded as a total amount, and on analytical accounts it is reflected in partial amounts, ultimately giving the same total amount;
3) the debit turnover of a synthetic account is equal to the total debit turnover of its analytical accounts;
4) the balance of the synthetic account is equal to the total balance of the analytical accounts.
Accounting in an organization is carried out in two measures - monetary and natural. This makes it possible to provide users with reliable information, regardless, first of all, of the price situation for inventories.
For the purposes of summarizing accounting data, synthetic accounting tools are used, which are implemented in the systematization accounting information on synthetic accounts. A more detailed decoding of data is provided through analytical accounting using natural meters along with cost ones and a system of subaccounts.
Thus, synthetic accounting is an 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, material and other analytical accounting accounts, grouping detailed information about property, liabilities and business transactions within each synthetic account.
For operational management and control over the activities of an organization, users of accounting information need data of varying degrees of generalization - summary and detailed (detailed) indicators. In accounting, synthetic and analytical accounts are used to obtain indicators of varying degrees of detail.
Synthetic accounts contain information on more general grouping characteristics about property, its sources, economic processes only in monetary terms, and the accounting carried out on these accounts is called synthetic.
Analytical accounts are used for the purpose of detailed characterization of accounted objects in both monetary and non-monetary terms, and accounting carried out on these accounts is called analytical.
The methodology of analytical accounting involves the use of analytical accounts of different structures. Thus, to account for material assets, analytical accounts of a quantitative-cumulative form are used, in which the balances and movements of material assets are reflected in both monetary and quantitative (in-kind) terms. Accounting for settlements with personnel regarding wages in terms of accrued wages is carried out in labor and monetary terms, and for other settlement transactions - only in monetary terms. The procedure for maintaining accounting for analytical accounts containing information only in monetary terms is similar to accounting for synthetic accounts, and therefore less labor-intensive than for analytical accounts for accounting for material assets and settlements with personnel for wages.
In analytical accounts, the double entry method is not used; here is a simple entry. However, analytical accounts of all types may provide for reflection of the content of a business transaction. which increases their information content.
Grouping of analytical accounting data within the corresponding synthetic account is carried out on sub-accounts. Subaccounts are intermediate accounts between the synthetic account and the analytical accounts maintained in the development of this synthetic account. Each subaccount combines several analytical accounts; in turn, the sub-accounts are combined by a synthetic account, in the development of which they are maintained. Subaccounts are used in reporting and analysis of business activities in order to obtain summary indicators in addition to information. contained in the synthetic account. The connection between a synthetic account and its subaccounts can be shown using the example of account 10 “Materials”, to which subaccounts are allocated in current accounting:
- 10/1 -- “Raw materials and materials”;
- 10/2 -- “Purchased semi-finished products and components, structures and parts”;
- 10/3 -- "Fuel":
- 10/4 -- “Containers and packaging materials”:
- 10/5 -- “Spare parts”;
- 10/6 -- “Other materials”;
- 10/7 -- “Materials transferred for processing to third parties”;
- 10/8 -- “Building materials”;
- 10/9 -- “Inventory and household supplies”;
- 10/10 -- “Special equipment and special clothing in warehouse”;
- 10/11 -- “Special equipment and special clothing in operation”, etc.
In turn, within each subaccount, the detailing goes to analytical accounts for each specific type of material, and then its characterization continues according to technical and other required parameters.
Synthetic accounts are accounts of the first order, subaccounts are accounts of the second order, analytical accounts can be accounts of the third, fourth, fifth, etc. order depending on the set goal related to the preparation, justification and adoption of appropriate management decisions or clarification of the organization’s position in the market, the competitiveness of manufactured products, etc.
Individual synthetic accounts do not have subaccounts and are specified directly by analytical accounts. All accounts - the synthetic account, its subaccounts and analytical accounts related to it - are interconnected. This relationship is due to the fact. What:
all business transactions are reflected in these accounts on the basis of the same documents and on the same side of the account for which the entry was made in the synthetic account;
analytical accounts reflect the same qualitatively homogeneous accounting objects as synthetic accounts, but according to more detailed economic groupings;
in structure, both synthetic and analytical accounts consist of two parts - debit and credit, and they reflect balances and turnover;
the totals of turnover and balance on analytical accounts are equal to the turnover and balance on the synthetic account that combines them;
if assets (property, accounts receivable etc.), then the same assets are reflected in the analytical accounts related to this synthetic account; and vice versa: if the synthetic account shows capital and liabilities. then similar accounting objects are reflected in the analytical accounts detailing it;
analytical accounts do not participate in correspondence with other accounts; such correspondence appears only through a synthetic account that unites them.
Synthetic accounting data for all synthetic accounts is reflected in the General Ledger. To maintain analytical records, cards and various grouping and accumulation sheets are used. books and other accounting registers. Often, synthetic and analytical accounting data are combined in one accounting register.
To control the correctness of the entries made in the accounts and compile balance sheet serve as turnover sheets, which are summaries of final data characterizing the presence and movement of objects of accounting supervision for reporting period.
Turnover statements are compiled using both synthetic and analytical accounts. The data for compiling turnover sheets is taken from accounting (analytical and synthetic) accounts, in which, at the end of each month (reporting period), turnover is calculated and the final balance (remaining balance) is displayed. The turnover sheet indicates the names of the accounts, the balance at the beginning of the reporting period, debit and credit turnover for the reporting period, and the balance at the end of the reporting period.
If accounting is carried out correctly, the turnover sheet compiled for synthetic accounts must meet the following requirements:
the total of debit opening balances must equal the total of credit opening balances. This equality is determined by the structure of the balance sheet, since the total of debit balances on accounts shows the availability of property at the beginning of the reporting period, and the total of credit balances shows the sources of formation of this property;
the totals of turnover on debited and credited accounts for the reporting period must be equal. The equality of debit and credit turnover is due to the use of the double entry method in accounts, in which each business transaction reflected in the corresponding debit and credit accounts in an equal amount. The results of debit and credit turnover on accounts should be equal to the total of the business transactions register, since each business transaction is reflected in the business transactions register;
total debit ending balances must equal the total of credit ending balances. This equality, as with the initial debit and credit balances, is explained by the structure of the balance sheet, but at the end of the reporting period. In addition, these totals are obtained as a result of arithmetic operations on two pairs of previous equal totals.
The turnover sheet for synthetic accounts is of great control value, because the absence of the above equalities indicates the presence of errors in the accounting records that need to be identified and corrected. The turnover sheet for synthetic accounts is used to draw up the balance sheet (closing) for the next reporting date. The turnover sheet contains only preliminary data for drawing up a balance sheet; it is used for a general overview of the condition and changes in property, its sources and business processes.
To summarize data on analytical accounting accounts, turnover sheets are also compiled for each group of analytical accounts for a given synthetic account. Turnover statements for analytical accounts, depending on the characteristics of the indicators characterizing accounting objects, can have different forms.
If analytical accounting is maintained only in monetary terms, then the turnover sheets for analytical accounts are compiled in monetary terms. The turnover sheet for analytical accounts of inventory accounting is compiled in a form in which, in addition to the amount, the quantity is also given, indicating the unit of measurement, since material assets are also recorded in physical terms.
A feature of turnover sheets for analytical accounts is that total amount of all initial and final balances and turnovers of analytical accounts for a specific accounting object must correspond to the sum of balances and turnovers of the synthetic account, in the development of which analytical accounts are maintained. This allows you to monitor the correctness of accounting records.