1. Synthetic accounts.

2. The concept of subaccounts.

3. Analytical accounts.

4. The relationship between synthetic and analytical accounts.

The structure of accounting information is divided into two sections: horizontal and vertical. Horizontal connections are manifested through the correspondence of accounts caused by double entry data about economic activity. Vertical connections are expressed in the subordination of information levels - synthetic and analytical accounting, synthetic and analytical accounts.

Synthetic accounting gives generalized indicators in monetary terms. 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.

* Synthetic (merging) accounts represent a way of classifying and systematizing information according to the stages of the circulation of funds and funds. They form a double entry linked information system, reflecting the dynamics of movement of all accounting objects in generalized cost indicators (horizontal connections).

Synthetic accounts are accounts of the 1st order. They can be simple (when the accounting object is not subject to further detail) and complex (when the accounting object reflected in a given synthetic account is subject to further detail in separate accounts, called analytical). Indicators of complex accounts, when necessary, find their detail in analytical accounting. The list of synthetic accounts is contained in the chart of accounts. Each synthetic account has its own number.

In the chart of accounts, subaccounts are provided for some complex accounts. Subaccount -- a method of grouping analytical accounting data. Sub-accounts are called 2nd order accounts. They are used to provide aggregate figures to complement synthetic account data. Not all synthetic accounts have subaccounts, but only those whose indicators need to be grouped accordingly. The list of subaccounts is indicated in the chart of accounts, however, enterprises and organizations can independently allocate separate subaccounts.

Subaccounts show in what sequence (grouping) it is necessary to open analytical accounting accounts and are an intermediate link between the synthetic account and the analytical accounts opened for it. In this case, one or more analytical accounts can be opened for one subaccount, depending on the required detail of accounting indicators.

Analytical accounting gives detailed indicators in monetary terms, and in necessary cases and in kind in order to obtain more information for monitoring and analyzing business activities. Analytical accounts are used to maintain analytical accounting.

* Analytical (detailed) accounts are a way of summarizing and grouping data united by synthetic counting (vertical connections). Analytical accounts are opened only for complex synthetic accounting accounts. The system of analytical accounts generalizes and at the same time details business transactions in content, as well as in natural or labor measures, while in a synthetic account these operations are combined and generalized in a single monetary measure. In this case, the totals of turnover and balance (in monetary terms) for all analytical accounts must correspond to the turnover and balance of the synthetic account in the development of which the analytical accounts were opened.

Between synthetic and analytical accounts there is relationship, relationship based on the parallelism of entries in the accounts. This relationship is expressed as follows:

* analytical accounts are maintained to detail synthetic accounts;

* a transaction recorded on a synthetic account must be reflected in the corresponding analytical accounts opened for this synthetic account;

* on a synthetic account, the operation is recorded as a total amount, and on its analytical accounts - as partial amounts, ultimately giving the same amount;

* the entry in the analytical account must be made on the same side as in the synthetic account, i.e. their structure is the same.

Therefore, the initial and final balances, as well as the debit and credit turnovers of a synthetic account must be equal to the total amounts of the corresponding balances and turnovers of its analytical accounts opened in its development. When summing up the reporting period data from synthetic and analytical accounts must be reconciled and match, which indicates the correctness of accounting.

It should be noted that some synthetic accounting accounts reflect funds or sources of funds that do not require further detail. Such synthetic accounts are called simple. They do not have analytical accounts. These include accounts “Cashier”, “Current account”, “ Authorized capital».

Systematized list of accounts accounting called the Chart of Accounts (clause 5 of Article 3 of the Federal Law of December 6, 2011 No. 402-FZ). Based on the unified Chart of Accounts approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n, the organization adopts its working Chart of Accounts, which contains a list of synthetic and analytical accounts necessary for accounting. And then he consolidates this working Chart of Accounts as part of his own. What is the difference between synthetic accounts and analytical ones?

Synthetic and analytical accounts

A synthetic account is an account designed to record generalized accounting data on types of property, liabilities and business transactions according to certain economic characteristics.

The list of synthetic accounting accounts was approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n. We talked about the Chart of Accounts in force in 2017 in our. The list of accounts is the same for all organizations, except for credit and state (municipal) institutions. Any account in the organization's working Chart of Accounts is primarily synthetic. For example, count 01 shows total cost fixed assets of the organization, and account 84 – the total amount of its retained earnings or loss.

To obtain detailed information about property, liabilities and business transactions, analytical accounting is maintained within each synthetic account. Thus, analytical accounting data for account 10 will provide information about individual items of materials, places of their storage and the cost of materials, and for account 71 - about the status of settlements with each of the accountable persons. We talked in more detail about synthetic and analytical accounting and their relationship in ours.

Features of analytical accounting

Using accounting programs analytical accounting is carried out on the same accounting accounts by opening subaccounts to synthetic accounts, as well as maintaining transcripts and details of the generalized data of these accounts. An organization can establish a list of subaccounts either independently or use the one recommended by the Chart of Accounts.

For example, for account 10 it is supposed to open subaccounts 10-1 “Raw materials and materials”, 10-2 “Purchased semi-finished products and components, structures and parts”, 10-3 “Fuel”, etc. (Order of the Ministry of Finance dated October 31, 2000 No. 94n). And already within each sub-account more detailed information about the types of materials and places of their storage.

Thus, we can conclude that any synthetic accounting account in the Chart of Accounts is also analytical, since it provides for the maintenance of analytical accounting on it. Analytical accounting, in turn, can be carried out both with the establishment of sub-accounts to synthetic accounts, and without opening such sub-accounts. At the same time, for detailed objects that are accounted for in synthetic accounts or subaccounts, a specific code is assigned, which allows one to distinguish one analytical accounting object from another.

We talked in more detail about what an analytical accounting code is and how analytical accounting is maintained in general in a separate section.

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 wages”, 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 specific 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 (see Table 3.7).

Table 3.7

The relationship between synthetic account 10 “Materials” and its subaccounts and analytical accounts

Synthetic account	Subaccounts	Analytical accounts
10 "Materials"	10-1 “Raw materials and supplies”
	10-2 “Purchased semi-finished products”
	10-3 "Fuel"	Oil, diesel fuel, kerosene, gasoline, coal, gas, etc.
	10-4 “Containers and packaging materials”	Wooden, cardboard, metal, etc.
	etc. (10-5,10-6,10-7,10-8,10-9)

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- accounting 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. Therefore, records on 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 detail.

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

1. The opening balance for all analytical accounts opened for this synthetic account is equal to the opening balance of the synthetic account (å C 1a = S 1s ).

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 ending balance synthetic account (å C 2a = C 2c).

In accounting, there is a certain relationship between accounts and balance sheets, which manifests itself 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. So, the asset article “ Intangible assets» corresponds to account 04 “Intangible assets”; liability item on the balance sheet " Extra capital" - account 83 “Additional capital”, etc. Sometimes several accounts are represented by one item on the balance sheet. For example, the balance sheet item “Inventories” includes several groups of accounts (10, 11, 15, 16, 20, 21, 43, 41, 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”. In addition, the amounts of balances for the corresponding balance sheet items are 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 nothing more 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). Therefore, schematically the relationship between accounts and balance can be expressed as follows:

Balance sheet at the beginning of the reporting period

Accounts

Balance sheet at the end of the reporting period

However, there is a difference between accounting accounts and the balance sheet, which is that the accounting accounts reflect current business transactions and total data for the reporting periods in monetary, natural and labor indicators. The balance sheet reflects only the final data at the beginning and end of the reporting period in monetary terms. Further in the current accounting are accounts that are not included in the balance sheet, since they are closed before the balance sheet is compiled. These include accounts 26 " General running costs”, 25 “General production expenses”, 90 “Sales of products (works, services)”, 91 “Other income and expenses”, etc. In addition, off-balance sheet accounts are not reflected in the balance sheet.

Company accounting provides users with reliable information. To generalize it, accounting data is systematized into in value terms on synthetic accounts, and a more detailed decoding of information is achieved by maintaining analytical accounting using natural and cost meters, as well as sub-accounts. The accounting structure is subject to a coherent system - a kind of hierarchy of accounts, when information on some accounts becomes the basis for the formation of information on others.

Synthetic accounting refers to the summing up carried out on synthetic accounts. accounting information about groups of property, settlements and operations of the company according to established characteristics.

Analytical accounting is considered to be accounting maintained on personal or other accounts that combine extensively detailed information about ongoing processes within one synthetic account.

Synthetic and analytical accounting are organized so that the final values ​​of the accounts coincide. The basis for the records on them are the same documents, only in analytics the records are more extensive and detailed, which is due to the greater variety of meters used. Let's figure out which accounts form each informative category.

Synthetic accounting accounts

Users of reporting information often need information of varying degrees of generalization, i.e. both detailed and summary. To obtain indicators of different levels of development, synthetic and analytical accounts are used.

It will be most convenient to start getting acquainted with the accounting structure with synthetic accounts that combine grouped values ​​for all operations of the company. Accounting on synthetic accounts is carried out in monetary terms and using double entry with corresponding accounts.

These include balance sheet accounts: 01 “OS”; 10 “TMC”; 50 "Cashier"; 51 “Current account”; 43 “Finished products”, 41 “Goods”; 70 “Payroll settlements with personnel”, 80 “UK” and others, forming report No. 1 - balance sheet.

Analytical accounting accounts

Analytical accounts are opened in addition to synthetic ones. We can say that analytics generates synthetic accounts, recording information on types of property, calculations and obligations, expressed in total and physical terms. Analytical accounts used for a detailed description of accounting objects. For example, for account 62 “Settlements with buyers and customers” you need to know not only total amount calculations, but also the specific amount of debt for each counterparty and the timing of its occurrence, and for the “Materials” account, competent analytics will indicate the presence, number of units and location of each type of inventory.

To detail synthetic accounting accounts, analytical accounts of different structures are used. Thus, to account for inventory items, analytics of a quantitative-total configuration are used, where the balance and dynamics of inventory items are recorded, respectively, in both cost and quantitative terms. Accounting for settlements with personnel regarding wages in terms of their accrual is carried out in labor and monetary terms, and for deductions from wages - exclusively in money.

In analytical accounting, double entry is not acceptable; simple entry is practiced. However, the information accumulated in analytics is more informative. Group analytical data within one synthetic account, opening subaccounts for it if necessary.

Subaccounts

Subaccounts serve as an intermediate link between synthetic and analytical accounts. They are opened for a specific synthetic account, and information from one or more analytical accounts can be combined on it. In turn, several sub-accounts can form one synthetic account. This is demonstrated by the table, which shows the structure of synthetic accounting account 90 “Sales” and its connection with analytics and subaccounts:

Synthetic account	Subaccounts	Analytical accounting
90 "Sales"	90/1 “Revenue”	Analytics (cards, accumulative statements) for the account are maintained for each subaccount, generating data on revenue, cost, VAT, etc., as well as by type of product, sales regions, directions, based on the interests of the company, broken down by the corresponding subaccounts
	90/2 “Cost”
	90/4 "Excise taxes"
	90/5 “Export duties”
	90/9 “Profit/loss from sales”	At the end of the year, all open subaccounts are closed with internal postings to subaccount 90/9

Another example is the breakdown of account 10 “Inventory and Materials” into subaccounts, where materials, fuel, packaging are taken into account separately, and cards are created in the warehouse for each type of material, the balances of which are transferred to the corresponding subaccounts of the 10th account, and subsequently the total balance is displayed according to the account.

Relationship between analytical and synthetic accounts

Synthetic and analytical accounting accounts are closely related. This relationship is expressed in the fact that the sums of initial balances (debit or credit), turnovers and ending balances for all analytical accounts belonging to one synthetic account are equal to the opening balance, turnovers and balances at the end of the period of this synthetic account.

Thus, synthetic and analytical accounts are interrelated because:

• all transactions are recorded on them based on the same supporting documents and on the same side of the account;
• all accounts take into account homogeneous objects;
• the totals of balances and turnover in the accounts of synthetic and analytical accounting are necessarily equal.

To reflect analytical information, various accounting registers are used - cards, grouping forms, cumulative statements, etc. Combined in subaccounts, the information is verified with the data of synthetic accounts and then reflected in the General Ledger. Often, synthetic and analytical accounting information is combined in one accounting register, for example, a journal order.

Monitor the accuracy of account entries and balance sheets balance sheets, which are summary tables indicating the presence and movement of accounting objects for the period under review.

If we compare two laws on accounting - 2011 (also in force - No. 402-F3) and 1996 - then the latter (No. 129-F3) contains necessary definitions, unlike the first, where they cannot be clearly formulated.

The terminology states that the name “synthetic accounting” hides the accounting of collected data on property, obligations of a property nature, obligations and transactions carried out in the economy and economy of the organization; it is maintained on synthetic accounting accounts.

Definition

Expanding the concept of analytical accounting, we mean the same database maintenance, only for each individual synthetic account. It turns out that with the help of synthetic accounting, the general indicators of the company are observed, and with the help of analytical accounting, certain data that the account contains.

Turning a little to history, it is worth pointing out that the definitions and terminology were not introduced in 1996, but were invented back in 1676 by J.P. Savary.

Although the 1996 law is outdated, it is with its help that you can understand the principle of maintaining these records.

The second name for synthetic accounts is “1st order accounts” (this is account 01, 10, 50, 80, etc.). The chart of accounts contains the accounts of this and subsequent orders; it is the synthetic ones that are located in it on the left side. Accounts of orders 2-4 and below are called sub-accounts, analytical accounts, etc.

What is a Chart of Accounts for an outside reader? This is a legislative document under the jurisdiction of which private entrepreneurs are Russian Federation. Therefore, his accounts are required to apply all Russian companies.

One operation is a double entry: debit and credit are recorded on two accounts at once.

Let's take, for example, any account, for example, account 10, which collects data on available materials. The so-called debit balance will indicate their balance on a certain day and date.

Since synthetic accounting is an accounting of the totality of data, this will mean the calculation of subaccounts (intermediate accounts between synthetic and analytical account) for the purchase of raw materials, fuel, equipment, etc.

Since there may be several warehouses, the accounting must also contain this information. It is worth noting that synthetic accounting is carried out by an accountant at the enterprise itself. However, here, too, there are the results of analytical accounting - for example, the size of the salary of an individual employee.

If we are talking about salary, then it is worth noting that this type Accounting involves exclusively maintaining monetary terms.

All data held by synthetic accounts is recorded in the General Ledger.

For ease of explanation, let’s take an account in which settlements are made for transactions with contractors. This is synthetic accounting. Analytical accounting will keep records for each contractor or supplier: advances listed, payment amounts, as well as information proving receipt of goods.

As you can see, the dominant link here will be synthetic accounting - changes in analytical accounting indicators will change the overall result. When an accountant receives different numbers, he must understand that a miscalculation has been made somewhere.

These records are kept in warehouses, since detailed information is needed. Detailed information implies the calculation of not only money, but also, say, the quantity of goods.

It is important to understand that the form of analytical accounting depends on the activities of the enterprise itself and may be different for each company. This will not happen with synthetic data - after all, all available data is summarized there.

Let's look at an example of how analytical accounting is maintained. Let’s imagine that before our eyes we have a table for maintaining two types of products brought to the factory warehouse. Then we need to create two such tables: one for each product.

	Unit change	Price, rub.	Coming		Consumption
			Quantity	Amount, rub.	Quantity	Amount, rub.
Balance at the beginning of the month
Received
Written off
Capitalized
Total (revolutions)
Balance at the end of the month

The table below also takes into account two different products; there should be two such tables - these are analytical accounts. The result is a synthetic account. To get it, you will need to add the debit and credit indicators of one table to the indicators of another. The amounts received will be a synthetic account.

Double entry is acceptable ONLY for synthetic accounting; analytical accounting is maintained with one entry.

As you can tell from the depth of the work, this is very labor-intensive accounting for an accountant. Here they share material values according to nomenclatures, and many need to be “shoveled” to find data and more. The data of such accounting is recorded in cards, in a book or other registers in which accounting information is noted.

Sometimes “synthetic data” is indicated next to them. The memorial order indicates to which account the data with information about the company should be received. Each account has its own number for ease of locating.

If the organization is large, then there is one accountant for each account, they are assigned an individual synthetic account, on which they keep records, be it materials or transactions with contractors. The accountant is allowed to create, in addition to existing analytical ones, other accounts, based on need.

They have already been mentioned in passing; now we need to look at them in more detail.

As already noted, a subaccount is something like a gap between two types of accounts. One subaccount contains a certain number of analytical ones. It is logical to assume that one subaccount is equal to one synthetic account. The function is to receive summarized information during the preparation of the report, in addition to the results collected from the synthetic account.

Here the emphasis is on the elaboration of data on each type of material, the characteristics of the technical plan are highlighted, etc.

Some synthetic accounts do not have subaccounts, so all information is revealed using analytical ones. In this case, all three factors are interrelated due to:

1. Displaying household transactions by reading data from accounts; the same documents are used for this.
2. Unified factors of synthetic and analytical accounts - debit, credit, turnover, balance.
3. Accounting for assets related to company property or accounts receivable, analytical accounts can show the assets in each synthetic account. This point also applies in the opposite direction. The situation is the same with capital and circumstances.

Since subaccounts belong to 2nd order accounts, they are among the complex synthetic accounts. Therefore, in the Chart of Accounts they are located on the right.

But who checks the accountant's miscalculation? Who is in control? balance sheet and summarizing those company objects that are stored or received during the period when all reporting takes place? The answer lies in the turnover sheets.

They can be compiled using a synthetic or analytical account. They provide their data for compilation - first, at the end of the month, you need to calculate the turnover and highlight the final balance (in the language of accountants it is called “balance”). The structure of the statement should contain the names of the accounts, then the balance at the beginning and end of the reporting period, the turnover that went through credit and debit during this period are indicated.

Statement - very important point for synthetic account indicators, because it indicates the absence of errors in accounting. In addition, it can be used to draw up a final balance sheet for the next reporting period. Detailed details are not needed here; there is little data needed to draw up a balance - it is indicated economic condition the company as a whole and what property was acquired or sold by the enterprise, sources of receipt and processes associated with business management.

In a situation with analytical accounting the statement will be compiled for each analytical account, or more precisely, for each of its groups. Moreover, the design of the compilation may differ due to specific indicators - each company is engaged in different activities.

If analytical accounting is replete with data in monetary terms, then only they will be in the statement. When, using analytical accounts, inventory items are recorded, the amount, unit of measurement and quantity of products are indicated, since the calculation here is equal to physical expressions.

The residual amount and the amount of turnover in analytical accounts, considering the beginning and end of the reporting period, must be equal to the residual amount and the amount of turnover in synthetic accounts. Here is another way to determine whether your account is being maintained correctly.

The requirements for the statements are as follows:

The most important thing to understand is that the correct one depends on how skillfully the accountant operates double entry and whether the correct data was submitted to him from the moment the goods or products arrived at the warehouse (if we are talking about analytical accounting). The table we showed in the article helps you find the correct data for the synthetic account.

Why do we need synthetic and analytical accounting? The answer to the question is in this video.