Synthetic and analytical accounting: what is it. Synthetic and analytical accounts

We already know that there are bills active and passive. In this lesson we will look at what synthetic and analytical accounting is, as well as the concept of “subaccount”. According to the degree of detail and method of grouping, accounts are divided into synthetic and analytical. Synthetic accounts- accounts accounting, designed to record information about the composition and movement of homogeneous groups, households. funds of the organization, their sources and households. processes, in a generalized form. Accounting occurs only in monetary terms. Synthetic accounts are balance sheet, i.e. According to their data, the account is filled out. balance.

Synthetic accounts provide generalized information about the accounting object.

Synthetic accounts include 10 “Materials”, 01 “Fixed assets”, 80 “ Authorized capital»…

Synthetic accounts are called 1st order accounts. 2nd order accounts are sub-accounts.

Subaccounts

The subaccount occupies an intermediate place between synthetic and analytical accounts. Accounting in these accounts is carried out in physical and monetary terms. A subaccount is several combined analytical accounts; they are reflected in the chart of accounts, but the organization can enter its own subaccounts, combine them or exclude them.

Let's look at the example of account 10 “Materials”.

Let's represent the same thing graphically.

Analytical accounts

Analytical accounts- more detailed, detailed accounts, accounting for them is carried out both in monetary and in kind terms.

Analytical accounts open to synthetic ones and decipher and detail them. Analytical accounts - accounts of the 3rd, 4th and other orders.

Rule: Balances and turnover of a synthetic account = balances and turnover of all analytical accounts opened in addition to the synthetic account.

Let's consider the relationship between synthetic and analytical accounts using an example:

1. Board worth 30 thousand rubles.

2. Timber worth 25 thousand rubles.

Balance - 55 thousand rubles.

During the month, materials were capitalized into the warehouse in the amount of:

board - 40 thousand rubles.

timber - 35 thousand rubles

cardboard - 65 thousand rubles.

Total 140 thousand rubles.

Materials released from warehouse in the amount of:

board - 65 thousand rubles.

timber - 40 thousand rubles.

cardboard - 45 thousand rubles.

Total: 150 thousand rubles.

Synthetic accounting:

Account 10 “Materials”

We see how many materials were received and released from the warehouse, but we do not know what materials they are; for this we need analytical accounting data.

Analytical accounting:

Account 10 “Materials”

Analytical accounts detail the picture of an enterprise’s property in the context of certain groups of assets. In fact, accounting on such accounts is carried out in an additional manner and serves for more detailed disclosure of information about the assets that are assigned to certain synthetic accounts. For example, during calculations for wages It is not enough for an accountant to know only the total amount of accruals. In some cases, information is required in the context separate division, employee or worker. At the time of receipt of materials, it is necessary to maintain not only total, but also quantitative accounting in the context individual species positions posted to the warehouse.

Analytical accounting accounts

Analytical accounts that are used in accounting, are divided into two types:

Quantitative and summative. When using them, the accountant, in addition to the monetary equivalent, keeps quantitative records, for example, the number of sheets of slate received into the warehouse.
Analytical. In total analytical accounts, accounting is used exclusively in monetary terms.

Quantitative, as well as ongoing in parallel with it analytical accounting should be organized in such a way that the indicators for them coincide in the final value and allow for mutual control.

Analytical accounts

Analytical accounts are used to detail information. Depending on the specialization of the enterprise, accounting can be carried out in the context of labor and monetary measures, natural indicators, individual transactions, liabilities or types of property.

A striking example of a synthetic account, which often assigns a large number of analytical categories, is account 41 “Goods”. An equally common example is the 60th account “Settlements with suppliers and contractors”. If your company has more than one supplier, it is advisable to split the proceeds from them. For companies with dozens or hundreds of suppliers, this approach to accounting is vital.

Statement of analytical accounts

The balances and turnover of accounts for the selected reporting period are entered into the turnover sheet. Depending on the tasks set in the 1C program, the accountant has the opportunity to create a statement in the context of an analytical or synthetic account.

The initial data for filling out the turnover sheets is taken from the accounting accounts for which reporting period Some movement of assets or liabilities has been recorded. The generated turnover sheet contains the final balances on or debit (balance), turnover on credit and debit, as well as the name of the account.

Purpose of analytical accounts

Analytical account is used for detailed detailing household assets and other assets that are used in the enterprise. Analytical accounts are opened exclusively as a supplement to synthetic accounts. Modern accountants conduct analytical accounting in the context of registers of the second, third, fourth and fifth order.

Working with analytical accounts has certain advantages:

Significantly simplifies the maintenance of accounting records.
Allows you to create a well-structured hierarchy of accounts depending on their purpose and characteristics.
Allows you to build an effective accounting model.

Turnover sheet for analytical accounts

The principle of generating a turnover sheet for analytical accounts is the same as when displaying a summary document for one or more synthetic type accounts on a computer screen.

The document consists of three pairs of columns, which contain all the necessary information:

The opening and closing balance for each selected account.
Turnover for the reported reporting period.

Each column contains two columns called debit and credit. Proper accounting ensures that the totals in the columns of each pair are equal.

Open analytical accounts

Opening analytical accounts is necessary in cases where detailed accounting is required in the context of fuel types, employees, commodity material assets and other areas of accounting.

The main condition when working with analytical accounts is the correspondence of turnover and balances.

Analytical accounting chart of accounts

The modern chart of accounts is a multi-level hierarchy, which is built on bundles of accounts and sub-accounts. Depending on the specifics of the enterprise’s activities, the chart of accounts developed for accounting may include a certain number of levels, as well as the required number of sub-accounts opened for each account. In modern accounting program 1C Enterprise 8, the number of subaccounts and nesting levels available for creation is not limited. The option to create and edit new accounts is available not only to developers, but also to program users. Although the user does not have rights to delete accounts created under the developer's name.

Analytical accounts system

The analytical accounting system involves a more detailed recording of incoming assets, often not only in monetary terms, but also in kind. In this case, the goal is often to enter into the program the maximum possible amount of information in order to deepen the level of analysis economic activity enterprises and tightening control over it.

The analytical account, despite its detailing function, contributes to the grouping and generalization of data that is combined by synthetic accounts. Opening an analytical account is only possible for a complex synthetic accounting account.

Advice from Sravni.ru: Despite the advantages of analytical accounts, not all accountants use them in their work. Often the reason for the reluctance to detail incoming assets is real laziness. In order to initially begin the correct posting of goods (as this is done at the enterprise), it is recommended to study in detail the chart of accounts in the 1C program and begin primary documentation on the same principle.

Due to the emergence of new forms of ownership, the complication of production processes and changes in economic policy, accounting methods are also expanding. Users require documents with varying degrees of detail. These requirements are met by registering accounts with both generalized and more specific information about business transactions at the enterprise.

For example, sometimes generalized information about certain types of accounting is sufficient for the director of a company. The warehouse manager or workshop manager will have enough information directly related to his field of activity. Sometimes you may need information about a specific supplier, subcontractor, or a specific debtor or creditor. Also, for example, there is a general accounting of salary arrears, and there is one for each employee. The double entry form is reflected in different accounting documents, but the final parameters in them are the same.

It turns out that identical information appears in accounting with varying degrees of detail. At the same time, for generalized synthetic information, only the monetary form of reporting is used, and the registration of analytical data can take place in physical equivalent. Each type of accounting has its own purpose, method of reflection in accounting and classification. According to the Accounting Law, accounts are usually divided according to the level of detail:

Synthetic– contain generalized data.
Analytical– disclose and specify generalized information in detail.
Subaccounts(intermediate link) - simplifies the grouping of objects between generalized information of a synthetic order and more detailed, that is, analytical.

Accordingly, documents are registered in two types. The dual method of reporting provides a complete final picture of accounting. Let's look at analytical and synthetic accounting accounts, examples of which you will find in the text.

The concepts of these types of accounting are given in the Accounting Law adopted in 1996. And although with the entry into force of the Federal Law of December 2011, the previous regulations no longer apply, the old definitions are still relevant today.

What is synthetic accounting

To have an idea of what we are talking about, let’s step back a little from the dry theory written in clerical language. Imagine a Russian nesting doll with several more hidden inside. It can be compared to accounting. The biggest nesting doll is the main one, we don’t know for sure what it’s filled with inside, we’re just guessing.

Likewise, generalized information contains a certain type of information about the company’s activities, determined by homogeneous economic characteristics, but does not disclose the details of the operation. Organizations are permitted to use the data provided in Chart of accounts. Without this manual, it is impossible to conduct accounting, since this book contains a list of all names, codes, explanations, and diagrams of the purpose of each of the synthetic accounts.

How else do synthetic accounts differ from other accounting documents? They necessarily have a two-digit number, which is inherent in each name, it cannot be changed, and in the world of numbers they use not account names, but their digital equivalent. Over time, those regularly used (i.e., the Work Plan) are remembered, and you don’t need to know everything.

Therefore, two numbers are indicated in the documents, and all accountants who will operate with them know that 01 is “Fixed assets; 10 – “Materials”; 41 – “Goods”; 60 – “Settlements with suppliers and contractors”, etc. Using the code, which is the same for all users, it will immediately be clear what exactly the report is related to. At the enterprise, according to the type of activity, they use part of the synthetic accounts. There are 99 of them in total, but not all farms need to keep records for each of them.

Conclusion: For all organizations, synthetic accounts are the same and do not depend on the profile of the enterprise. The data is reflected in the balance sheet, being its basis.

For complete control over all activities of an enterprise, (generalized) information alone is not enough. For example, this is what synthetic accounting looks like:

Account 10 “Materials”

The table shows income and expenses, but what kind of products they are is unknown. To study the content in detail, an additional, more understandable picture of reporting is needed. For this purpose, detailed invoices are used, which indicate the name of each type of material.

What is analytical accounting

Analytical accounts reveal the internal content of summarized data. They detail information about types of property, obligations, and business processes. Accounting based on them is called analytical. Units of measurement may vary. Various accounting units can be used as meters: cost; natural; labor Here they write, without encryption, full and specific names:

For example, Using synthetic account 41 (Goods), we can find out the total total of their availability at the enterprise. But we don’t know exactly what is hidden under the numbers. What if the regulatory authorities come? Yes, they will tell the chief accountant named Khotbysha: “And what exactly goods did you ship, receive, and what is now in the warehouse?” And here analytical notes save us. We looked, checked, made sure that everything fits! Phew, we did it!

Thanks to such invoices, which specifically indicate that the boards are pine, planed, we have information about each type or group of goods: their specific location, structure, quantity, name, etc. This list is regulated by the company itself, based on its profile. Remembering the nesting doll, you can guess that the detailing of analytical accounts is multi-level.

For example, Let's take account 60 (Settlements with suppliers and contractors): we will see the total amount of debt. Here even the director will want to know: to whom and how much do we owe? Who can still wait, and who needs to be settled with as quickly as possible? Analytical data is needed again. Information in them will be reflected for each supplier, buyer or contractor separately. This information will say much more than a generalized version.

For example, account 70 (Settlements with personnel for wages) will show the total debt to employees, but exactly who needs to be paid and how much can be found out only through analytical data. They provide information about everyone's salary.

The examples above show that analytical accounts are opened as a development of a synthetic separate account. That is, this is the internal content of the Main Matryoshka. Moreover, figuratively speaking, the weight of the large nesting doll and the weight of all the internal ones should match, penny for penny. Accordingly, the final debit and credit parts of these documents must be identical, as well as the balance.

Analytical accounting scheme: Account 10 “Materials”

№	Name	Initial balance	Revolutions		Balance final
№	Name	Initial balance		Consumption	Balance final
	Buttons	60	20	45
	Buttons	30	15	35
	Lightning	10	5	5
Total		100	40	85

Compare the readings of the synthetic (see table above) and analytical accounts: the final figures are the same. Analytical accounting information is always linked to a specific enterprise. How detailed the accounts will be kept depends on his career guidance.

Analytical accounting is usually carried out in warehouses or workshops where there is product turnover. Mostly synthetic accounting is kept in offices, but, for example, such an item as staff salaries is not done in warehouses. The foreman can assign a CTU to the employee, record his absenteeism, and the accountant will calculate the amount of earnings. He will also check that the overall final indicators coincide with the analytical ones.

Note: There are no differences in the way of maintaining both types of accounting. They are maintained in the same way: debit, credit, balance, the so-called “airplane”. Despite the fact that generalized synthetic information refers to accounts of the first order, the basis for them is analytical data created on the basis of primary documents. This is where the document flow begins.

What is a subaccount

Subaccount is an intermediate link between analytical and synthetic accounts. It is used to account for objects of various types. This additional step will help group identical information into a second level of detail. For each group, analytical records are kept, in which the things of each group are called by their proper names. If this is not enough, they develop it in even more detail.

Sub-accounts can be maintained in both cost and physical units. Their purpose is clear in a simple diagram:

Note: As a rule, a subaccount contains several analytical accounts, and a synthetic account may include several subaccounts. This accounting scheme is not mandatory if additional grouping is not necessary.

Interaction of synthetic and analytical accounting

Now that the essence of double accounting is clear, the connection between these concepts becomes obvious. To understand the specific content of the general account, which synthesizes a large amount of information, but does not reveal a natural and understandable view of accounting objects, analytical information is needed. Each report is based on primary documents. In one case, it’s, as they say, all in one bottle. Another lists each ingredient separately.

The main thing in reporting documentation- this is so that everything comes together. Therefore, records in both reporting options are kept in parallel, otherwise, no matter the hour, everything will get confused, lost, forgotten. And verification and reconciliation of data may be required at the most unexpected moment.

Often, in order for the final indicators of both types of accounting to strictly coincide, in synthetic accounts the numbers are written down in pencil. After checking the analytical data, if everything is calculated correctly, you can make a note in ink with a firm hand.

From the above, it becomes clear how important both types of accounting are for each other. This scheme is required only for complex types of synthetic accounting, when a specific decoding of the content and confirmation of the correctness (correspondence to reality) of the testimony in the document is required. There are times when analytical data is not needed, and everything is clear. Such accounts are called simple.

What parameters will indicate that accounting is ideal? Criterion - the numbers in the final readings of both types of accounting must match. These accounting parameters include:

opening balance;
ending balance;
revolutions (income, consumption).

Usually several analytical accounts are attached to one synthetic account. But options are possible. Let's remember about simple and complex accounts. The balance sheet may sometimes contain several types of generalized indications, which are confirmed by a minimum number of analytical documents. It depends on the profile orientation of the enterprise and its economic policy. That is, options are possible.

But we are analyzing the classic type of accounting. So, summing up the final detailed information, we compare it with the final figures of the generalized ones. Everything coincided. This means that the accounting is being done correctly. Now is it clear what synthetic and analytical accounting is in accounting?

Note: The listed indicators of both types of accounting are identical. If the final totals do not match, then an error has been made. Thus, the relationship between synthetic and analytical accounts is a controlling tool for flawless accounting.

Maintaining and encrypting records

Synthetic accounts are assigned a two-digit code, that is, government encryption from 01 to 99. If you need to enter a specific account that is not in the Plan, then take a free number for this. Yes, these are also provided. Therefore, any enterprise with non-standard profiling will be able to independently assign the type, name and number of a synthetic account and keep records on it.

If the encoding is three-digit without a separating sign, such an account is not displayed in the balance sheet. This is the so-called off-balance sheet type of document. For example: 001; 002; 003... etc. It is immediately clear from the encryption that the accounting objects do not belong to the enterprise. These can be leased fixed assets or goods accepted on commission, etc. Accounts are kept for them so as not to lose them, but they are not reflected in the balance sheet. There are only 11 species.

Subaccounts have a three-digit code, where the first two digits are the code for the name of the synthetic account. After a period, fraction sign or dash there can be numbers from 1 to 9. For example:

1; 10.2;
10/1; 10/2;
10-1; 10-2... etc.

Analytical data has the following type of encryption:

10/02;
10-03... etc.

Note: All information on encryption and classification is set out in the Unified State Chart of Accounts. The accounting manual was approved by Order No. 94 of the Ministry of Finance of October 2000. The information presented will be valid in 2018.

Accounts are divided by importance into the following categories:

Synthetic accounts belong to the first order accounts.
Subaccounts – II order.
Analytical – III, IV, V, etc. order.

Analytical accounting is maintained in cards:

materials accounting;
accounting of fixed assets;
accounting of debtors and creditors, etc.

Also, analytical indicators can be recorded in statements:

payment;
calculated;
turnover sheets (materials);
balance;
as well as in books (for example, barn).

Analytical information is collected, grouped and, finally, is summarized in synthetic data, which is entered into order journals, the General Ledger, and machine diagrams.

Conclusion: Based on the above, synthetic and analytical accounts in accounting can be carried out according to the scheme: synthetic - subaccount - analytical accounts. And also have a combined view with variations and an individual level of detail of information.

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, grouping 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 “Pine boards”, “Oak boards”, etc. accounts are opened. These are fifth-order analytical accounts. 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 using this synthetic account, equals ending balance 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
		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.
		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.
		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.
		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.
		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 on synthetic accounts 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

Account 01 “Fixed assets”	Account 10 “Materials”

Initial balance	Initial balance = 230,000

	Vol.= 1,525,000	Vol.= 1,210,000
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 of material assets are maintained simultaneously in monetary and physical terms. 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.

The chart of accounts built into 1C:Accounting 8 (rev. 3.0) has its own specifics. Thus, additional accounts have been added to it that are not reflected in the Chart of Accounts..., approved. Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. In accordance with the instructions, the content of the subaccounts shown in the Chart of Accounts may be clarified. From the article you will learn about the possibilities of setting up analytical accounting accounts in the program, as well as how to create accounting entries. The entire described sequence of actions and drawings are made in the new “Taxi” interface.

Concept of accounting accounts

To maintain accounting, you need a certain tool. This tool is accounting accounts, which allow you to register any business transaction in monetary terms.

Accounting is an orderly system for collecting, registering and summarizing information in monetary terms about the state of property, liabilities and capital of an organization and their changes through a continuous, continuous and documentary reflection of all business transactions.

A business transaction is an event that characterizes individual business actions (facts) that cause changes in the composition, location of property and (or) sources of its formation

Each business transaction is reflected simultaneously on two accounting accounts as follows: one entry indicates the disposal of a certain sum of money (credit), and the second is receipt ( debit) the same amount, but in a different place or to a different owner. This registration system is called method double entry , and for the first time its application was described by the Italian mathematician, Franciscan monk Luca Pacioli in 1494 in a book, one of the parts of which was called “Treatise on Accounts and Records.”

When using the double entry method, a relationship is created between the two accounts, which is called correspondence, and the accounts themselves - Corresponding.

An accounting account 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 homogeneous group of property and the sources of its formation, a separate account is used, which reflects the balance ( balance) of this group at the beginning of the accounting period and all changes caused by business transactions. As mentioned earlier, every account has two sides: debit and credit. The sum of all transactions reflected in the debit of the account is called debit turnover; the amount of all transactions reflected on the loan - credit turnover. The result of measuring the balance (balance) at the beginning of the accounting period, debit and credit turnover is determined as the balance (balance) of the account at the end of the accounting period. It is on the basis of these balances that the balance sheet is formed.

Balance sheet- one of the main forms financial statements, which characterizes property and financial condition organizations in monetary value at the reporting date

The balance consists of asset And passive. The assets group economic assets according to their composition and location, and the liabilities group the sources of funds. A feature of the balance sheet is the equality of the totals of assets and liabilities.

The diversity and multiplicity of accounting objects necessitates the use of large quantity various accounts. For the correct application of accounting accounts, the following classifications are used:

in relation to the balance sheet (balance sheet and off-balance sheet, and balance sheet are divided into active, passive and active-passive);

according to the level of detail of the obtained indicators (synthetic, subaccounts, analytical);
by purpose and structure of accounts (main, regulatory and operational);
by economic content (accounts for accounting of economic assets, accounts for economic processes, accounts for accounting sources of funds), etc.

Accounting objects economic entity are:

facts of economic life;
assets;
obligations;
sources of financing its activities;
income;
expenses;
other objects if this is established by federal standards.

A systematic list of accounting accounts is contained in the Chart of Accounts.

Chart of accounts for accounting in "1C: Accounting 8"

Chart of accounts is a system of accounting accounts that provides for their number, grouping and digital designation depending on the objects and purposes of accounting. The Chart of Accounts includes both synthetic (first-order accounts) and related analytical accounts (sub-accounts or second-order accounts). The information accumulated on such synthetic accounts allows us to obtain a complete picture of the state of the enterprise’s funds in monetary terms.

The chart of accounts for accounting financial and economic activities of organizations and instructions for its application were approved by order of the Ministry of Finance of the Russian Federation No. 94n dated October 31, 2000 (hereinafter referred to as the Chart of Accounts and Instructions).

An organization can clarify the content of the subaccounts shown in the Chart of Accounts, exclude and combine them, and also introduce additional subaccounts.

According to the Chart of Accounts, accounting must be organized at enterprises of all sectors of the national economy and types of activities (except for banks and budgetary institutions) regardless of subordination, form of ownership, organizational and legal form, keeping records using the double entry method. Instructions for using the Chart of Accounts solve several problems simultaneously:

regulates issues related to the basic methodological principles of accounting;
leads brief description synthetic accounts and subaccounts opened for them;
reveals the structure and purpose of accounts, the economic content of the facts of economic life generalized with their help;
reveals the accounting procedure for the most common business transactions using standard correspondence accounts.

Each account with its own name and digital number or several accounts corresponds to a specific item balance sheet.

The chart of accounts, approved by order of the Ministry of Finance dated October 31, 2000 No. 94n, is included in all configurations of “1C: Accounting 8”. In version 3.0, access to the chart of accounts is provided via the hyperlink of the same name from the section Main(Fig. 1).

Rice. 1. Chart of accounts for accounting in “1C: Accounting 8” (rev. 3.0)

If you highlight a specific account with the cursor, you can get additional information about it:

by button Account Description- get acquainted with the description of the accounting account;
by button Posting journal- view entries in the posting journal.

By button Seal you can print the chart of accounts in the form of a simple list of accounts or a list with detailed description each account.

The chart of accounts is common to all organizations whose records are maintained in the information base.

Let's take a closer look at the classification of accounting accounts using the example of the chart of accounts built into 1C: Accounting (rev. 3.0).

Active and passive accounts

In accordance with the division of the balance sheet into assets and liabilities, active and passive accounting accounts are distinguished.

Active accounts are accounting accounts designed to record the status, movement and changes of economic assets by their types.

Active accounts display information about the funds (in monetary equivalent) that the organization has at its disposal (funds in bank accounts, in the cash register, property in the warehouse and in operation).

Features of active accounts:

the opening balance is recorded in the debit of the account;
the increase in economic assets is recorded in the debit of the account;
a decrease in economic assets is recorded in the account credit;
The final balance is recorded as the debit of the account.

Passive accounts are accounting accounts designed to record the state, movement and change of sources of own and borrowed money enterprises and their intended purpose.

Passive accounts display information about the types of capital, profits and liabilities of the enterprise.

Features of passive accounts:

the opening balance is recorded on the account credit;
an increase in the source of economic funds is recorded in the account credit;
a decrease in the source of funds is recorded in the debit of the account;
The ending balance is recorded on the credit of the account.

In addition to active and passive accounts in accounting, there are accounts that have the characteristics of active and passive accounts at the same time. They are called active-passive accounts.

Active-passive accounts are accounts that reflect both the organization’s property (as in active accounts) and the sources of its formation (as in passive accounts).

The need for these accounts arises when the economic nature of the relationship between an enterprise and its counterparties may change. For example, if an enterprise uses attracted, borrowed funds, then it has accounts payable to other organizations or individuals who are creditors of this enterprise.

If the enterprise is owed by other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is called receivable.

There are two types of active-passive accounts:

With a one-sided balance - debit or credit (for example, account 99 “Profit and Loss”);

With a bilateral (expanded) balance - debit and credit at the same time (for example, account 76 “Settlements with different debtors and creditors”).

When drawing up a balance sheet, debit balances on active-passive accounts are reflected in assets, and credit balances in liabilities. Since active, passive and active-passive accounts correspond to the asset and liability items of the balance sheet, they are therefore usually called balance sheet accounts. In the Chart of Accounts, balance sheet accounts have a two-digit code (from 01 to 99).

In the chart of accounts built into “1C: Accounting 8” (rev. 3.0), the sign of an active, passive and active-passive account is indicated in the column View.

Active accounts (attribute A is indicated in the Type column) include the following accounts (Fig. 2):

01 “Fixed assets”;
03 “Profitable investments in material assets”;
04 “Intangible assets”;
08 "Investing in fixed assets»;
09 "Delayed" tax assets»;
10 "Materials";
11 “Animals in cultivation and fattening”;
15 “Procurement and acquisition of material assets”;
19 “VAT on acquired values”;
20 “Main production”;
23 “Auxiliary production”;
25 “General production expenses”;
26" General running costs»;
28 “Defects in production”;
29 " Service industries and farms";
41 "Products";
43 " Finished products»;
44 “Sales expenses”;
45 “Goods shipped”;
46 “Completed stages of work in progress”;
50 "Cashier";
51 " Current accounts»;
52" Currency accounts»;
55 “Special bank accounts”;
57 “Translations on the way”;
58 “Financial investments”;
97 “Deferred expenses”.

Rice. 2. Active accounts in “1C: Accounting 8” (rev. 3.0)

To passive accounts (in the column View sign indicated P) include the following accounts (Fig. 3):

02 “Depreciation of fixed assets”;
05 "Depreciation" intangible assets»;
14 “Reserves for reduction in the value of material assets”;
42 “Trade margin”;
59 “Provisions for impairment financial investments»;
63 “Provisions for doubtful debts”;
66 “Settlements for short-term loans and borrowings”;
67 “Calculations according to long-term loans and loans";
77 "Delayed" tax obligations»;
80 “Authorized capital”;
82 “Reserve fund”;
83 " Extra capital»;
86 “Targeted financing”;
98 “Deferred income”.

Rice. 3. Passive accounts in “1C: Accounting 8” (rev. 3.0)

To active-passive accounts (in the column View sign indicated AP) include the following accounts (Fig. 4):

16 “Deviation in the cost of material assets”;
40 “Release of products (works, services)”;
60 “Settlements with suppliers and contractors”;
62 “Settlements with buyers and customers”;
68 “Calculations for taxes and fees”;
69 “Calculations according to social insurance and provision";
71 “Settlements with accountable persons”;
73 “Settlements with personnel for other operations”;
75 “Settlements with founders”;
76 “Settlements with various debtors and creditors”;
79 “Intra-economic calculations”;
84 " retained earnings (uncovered loss)»;
90 "Sales";
91 “Other income and expenses”;
96 "Reserves" upcoming expenses»;
99 "Profits and losses."

Rice. 4. Active-passive accounts in “1C: Accounting 8” (rev. 3.0)

Off-balance sheet accounts

Organizations may use funds in their activities that do not belong to them (rented fixed assets, goods accepted on commission, etc.). The opposite situation may also occur: the organization’s funds, which belong to it by right of ownership, are transferred to the outside (for processing, as security for obligations and payments, etc.). To reflect these funds in accounting and to control them, off-balance sheet accounts are used, which got their name due to the fact that they are not included in the balance sheet totals and are reflected behind the balance sheet.

Off-balance sheet account is an account designed to summarize information about the presence and movement of values that do not belong to a business entity, but are temporarily in its use or disposal, as well as to control individual business transactions

Off-balance sheet accounts also include reserve funds cash notes and coins, forms strict reporting, check and receipt books, letters of credit for payment, etc.

Off-balance sheet accounts defined in the Chart of Accounts approved by Order of the Ministry of Finance of the Russian Federation No. 94n have a three-digit digital code(from 001 to 011). In addition to these accounts, a group of off-balance sheet accounts that have an alphabetic or alphanumeric code has been added to the chart of accounts used in 1C:Accounting 8 (rev. 3.0) (Fig. 5). The off-balance account indicator is set in the column Zab.

These additional off-balance sheet accounts provide analytical accounting for the following objects:

goods in the context of customs declaration data;
material assets written off in accounting and tax accounting, but actually in operation and registered with financially responsible persons;
used depreciation premium for each fixed asset;
income and expenses not taken into account for income tax purposes;
retail revenue when combined various systems taxation, as well as when using cash and non-cash payments;
settlements with buyers when combining the simplified tax system with other taxation systems.

Rice. 5. Off-balance sheet accounts in “1C: Accounting 8” (rev. 3.0)

To enter initial balances The program has an active-passive auxiliary account 000 .

Synthetic and analytical accounts

According to the method of grouping and summarizing accounting data, active and passive accounting accounts are divided into synthetic and analytical.

Synthetic accounts are accounting accounts designed to record the availability and movement of enterprise funds, their sources and processes performed in a generalized form. Reflection of economic assets and processes in a generalized form on synthetic accounts is called synthetic accounting

Synthetic accounts are grouped according to certain characteristics and are intended to summarize information about certain types of property, liabilities, capital, and financial results.

Synthetic accounts are first-order accounts and are designated in the Chart of Accounts by two-digit numbers (from 01 to 99). Examples of synthetic accounts:

01 “Fixed assets”;
10 "Materials";
50 "Cashier";
51 “Current accounts”;
41 "Products";
43 “Finished products”;
70 “Settlements with personnel for wages”;
80 “Authorized capital”, etc.

Some synthetic accounts do not require analytical accounting (“Cash Office”, “Cash Accounts”), so they are called simple. Synthetic accounts that require analytical accounting are called complex(“Materials”, “Investments in non-current assets”, “Goods”). Analytical accounts are intended to reveal the contents of synthetic accounts.

Analytical accounts are accounting accounts intended for detailing and specifying information about the availability, condition and movement of certain types of property, obligations and transactions. Analytical accounts are opened in development of a certain synthetic account in the context of its types, parts, articles and, where required, with an assessment of information in physical, labor and monetary terms. Reflection of business assets and processes in detailed form on analytical accounts is called analytical accounting.

Analytical accounts can be opened for active, passive and active-passive synthetic accounts

There is an inextricable relationship between synthetic and analytical accounts:

the opening balance for all analytical accounts opened for this synthetic account is equal to the opening balance of the synthetic account;
the turnover of all analytical accounts opened using this synthetic account must be equal to the turnover of the synthetic account;
the final balance for all analytical accounts opened for this synthetic account is equal to the final balance of the synthetic account.

For a detailed description of accounting objects, second (and sometimes third) order accounts are opened for some synthetic accounts - subaccounts. Subaccounts are necessary to obtain aggregated indicators for analysis and balance sheets and are an intermediate link between synthetic account and analytical accounts opened for it.

To implement analytical accounting in 1C:Accounting 8, an application program object is used (not to be confused with an accounting object!) - Plan of characteristics types. This object describes possible characteristics - Types of self-supporting subcontos(hereinafter referred to as the types of sub-contos), in the context of which it is necessary to keep analytical records of funds and their sources, for example, Nomenclature, Contractors, Agreements etc.

Directories, types of documents and other program objects can be set as a subconto type.

"1C: Accounting 8" comes with a predefined list of subconto types, in addition to which the user can enter an unlimited number of new subconto types.

Each account or subaccount can contain its own set of subaccount types, but the maximum number of subaccount types for one account (subaccount) cannot exceed three.

For example, for synthetic account 10 “Materials” in “1C: Accounting 8” (rev. 3.0) there are eleven sub-accounts (Fig. 6):

10.01 “Raw materials and supplies”;
10.02 “Purchased semi-finished products and components, structures and parts”;
10.03 “Fuel”;
10.04 “Containers and packaging materials”;
10.05 “Spare parts”;
10.06 “Other materials”;
10.07 “Materials transferred for processing to third parties”;
10.08 " Construction Materials»;
10.09 “Inventory and household supplies”;
10.10 “Special equipment and special clothing in the warehouse”;
10.11 “Special equipment and special clothing in operation.”

The following sub-accounts have been opened for the second order account 10.11:

10.11.1 “Special clothing in use”;
10.11.2 “Special equipment in operation.”

Most subaccounts of account 10 support analytical accounting using the following types of subaccounts: Nomenclature, Lots, Warehouses. However, due to their specificity, some subaccounts may contain a different set. For example, in subaccount 10.07 the following types of subconto are used: Counterparties, Nomenclature, Parties, and in the third-order subaccount 10.11.1: Nomenclature, materials in use, Employees of organizations.

Rice. 6. Subaccounts and subaccounts established for account 10 “Materials”

If a subaccount is opened for a first or second order account, then in this case the “head account” is prohibited from using it in transactions using the flag The account is a group and is not selected in transactions (Fig. 7). Accounts prohibited for use in postings are highlighted in the Chart of Accounts with a yellow background.

In the chart of accounts "1C: Accounting 8" for each type of sub-account, additional accounting characteristics can be established:

RPM only– setting this characteristic is advisable in the case when accounting for balances by subconto does not make sense, for example, for types of subconto Articles of the movement Money, Expenditures;
Summova- setting this attribute is advisable in most cases of subconto (exception: Customs declaration numbers, Countries of origin and so on.).

Types of accounting for accounts in “1C: Accounting 8” (rev. 3.0)

Accounts of all orders included in the chart of accounts "1C: Accounting 8" (rev. 3.0) can additionally support the following types of accounting:

currency accounting;
quantitative accounting;
accounting by departments;
tax accounting (income tax).

The currency accounting indicator (including accounting in conventional units) is set in the column Shaft.(Fig. 8).

Rice. 8. Accounts with currency accounting feature

Entry to the debit or credit of an account from established sign currency accounting, along with the amount in rubles, will also contain currency amount. Accordingly, using any standard program report (account balance sheet, account analysis), which uses accounts with the currency accounting feature, you can analyze accounting data, both in ruble and currency equivalent.

One of the options for analytical accounting is quantitative accounting. This is accounting in physical terms (pieces, kilograms, etc.) and is used, as a rule, to ensure the safety of property, including monetary documents and securities.

The quantitative accounting attribute is set in the column Number. Examples of accounts and sub-accounts where quantitative accounting is supported:

07 “Equipment for installation”;
08.04 “Acquisition of fixed assets”;
10 "Materials";
20.05 “Production of products from customer-supplied raw materials”;
21 “Semi-finished products of own production”;
41 "Products";
43 “Finished products”;
45 “Goods shipped”;
58.01.2 “Shares”;
80 “Authorized capital”;
81 “Own shares”;
002 “Inventory assets accepted for safekeeping”, etc.

As a rule, quantitative accounting is used simultaneously with sum accounting, although there are exceptions, for example, the off-balance sheet account of the customs declaration “Accounting for imported goods by cargo customs declaration numbers” supports quantitative accounting in the absence of sum accounting.

Another standard setting of the accounting chart of accounts built into 1C: Accounting 8 is the ability to keep track of costs by department. This setting allows you to detail costs by departments involved in the process of producing products or providing services. This process can be either simple, single-process, or complex, having several stages, which, depending on the type of activity, complexity of the product and the required resources, can take place in one or several departments. Accounting accounts that support accounting by division are marked with a flag in the column Other(Fig. 9).

Rice. 9. Accounts with the attribute of accounting by division

Starting with version 3.0.35 in the 1C: Accounting 8 program, it became possible to disable cost accounting by division for those small and medium-sized enterprises that do not maintain such analytical accounting. To do this, you just need to uncheck the flag on the tab Production in the settings form Accounting parameters then save the setting. Disabling cost accounting by department will be reflected in the column Other- it will be empty for all accounts of any order.

Tax accounting for income tax is carried out in the program simultaneously with accounting in the accounting accounts. Accounting accounts on which data is recorded tax accounting, are determined by the sign in the column WELL(Fig. 10).

Rice. 10. Accounts with tax accounting features

Working chart of accounts

Not all accounts provided for in the Chart of Accounts are used in the economic activities of a particular enterprise. At the same time, if facts of economic life arise, correspondence for which is not included in the standard scheme proposed by the Chart of Accounts, enterprises can supplement it, observing the basic methodological principles of accounting established by the Instructions. Thus, enterprises can clarify the contents of individual accounts, exclude and combine them, as well as introduce additional sub-accounts, thus using their working chart of accounts.

A working chart of accounts is a list of accounts that are used in accounting for transactions in a particular organization.

The user can add new accounts, subaccounts and types of subaccounts to the 1C:Accounting 8 chart of accounts. When adding a new account, you need to set its properties:

setting up analytical accounting;
tax accounting (income tax);
accounting by departments;
currency and quantitative accounting;
signs of active, passive and active-passive accounts;
signs of off-balance sheet accounts.

Analytical accounting settings are types of subaccounts that are set as properties of accounts. For each account, analytical accounting can be maintained in parallel using up to three types of subaccounts. You are given the opportunity to independently add new types of subcontos.

When adding a new type of subconto, additional accounting characteristics can be set: RPM only And Summova.

Please note that currently regulatory accounting reporting does not take into account accounts created by the user, so when filling out accounting reporting forms they will have to be adjusted manually.

The 1C:Enterprise system provides the user with flexible options for setting up working charts of accounts. Creation of a chart of accounts is carried out in Configurator. In the 1C:Enterprise system there can be several charts of accounts and accounting for all charts of accounts can be maintained simultaneously.

Charts of accounts in the 1C:Enterprise system support a multi-level hierarchy of “account - subaccounts”. Each chart of accounts can include an unlimited number of accounts of any level.

For each chart of accounts, there are predefined accounts and subaccounts that are closed for modification and deletion by the user. They are also created at the task configuration stage.

Visually, in the 1C:Enterprise mode, predefined accounts differ from user-created accounts by the appearance of icons (Fig. 11).

Rice. 11. Predefined and custom accounts in the chart of accounts "1C: Accounting"

Reflection of business transactions in “1C: Accounting 8”

Reflection business transaction in accounting accounts using the double entry method, it is carried out through an accounting entry.

An accounting entry or accounting formula is a correspondence of accounts indicating the amount of transactions

The accounting entry is compiled only on the basis of primary accounting documents. Primary accounting documents include orders, contracts, acceptance certificates, payment orders, cash receipts and expense orders, invoices, orders, receipts, sales receipts, etc.

Primary documents are supporting documents on the basis of which accounting records are maintained and which certify the facts of business transactions. The primary document is drawn up at the time of the relevant transaction or immediately after its completion.

IN general case To create the wiring you need:

determine the essence of changes occurring with accounting objects as a result of a completed business transaction;
select, according to the Chart of Accounts, suitable accounts for recording the amount of a business transaction using the double entry method - debit and credit.

After determining the correspondence of accounts as a result of this operation, an accounting entry is drawn up. If a transaction corresponds to only two accounts (one for debit, the other for credit), then it is called simple. Accounting entries in which more than two accounts interact - complex wiring.

You can make accounting entries in 1C:Accounting 8 through standard configuration documents and through manually entered transactions.

The document “1C: Accounting 8” allows you to enter information about a certain business transaction into the accounting system, record the date and time of the transaction, the amount and content of the transaction. Examples of program documents: Receipt of goods and services, Expenses cash order, Receipt to the current account, Depreciation and depreciation of fixed assets etc.

Based on the document, accounting entries are automatically generated and recorded in the accounting registers (each accounting entry corresponds to one entry in the accounting register), and entries are also entered into specialized information registers and accumulation registers. In the 1C:Enterprise system, accounting for a business transaction is always associated with the document that generated it: if the document needs to be edited, then when it is edited, the entries in the registers will be created anew, and when the document is deleted, the entries in the registers will also be deleted.

Using the document “1C: Accounting 8” you can also obtain a printed form primary document, For example Payment order , Advance report etc.

In general, standard accounting system documents can generate accounting entries in various combinations, entries in special registers, and also offer or not offer printed forms of primary accounting documents, for example:

in the document Invoice for payment to the buyer a printed form is available, but there are no entries in the accounting register and in special registers;
in the document Receipt to the current account– there can be only one simple accounting entry, and there is no (unnecessarily) printed form of the document;
document Sales of goods and services contains a whole group of accounting entries, entries in registers, and also supports several options for printed forms.

You can view transactions using the button DtKt both from the document form and from the list of documents form. If the automatically created records for some reason do not satisfy the user, then in the form for viewing document movements, you must set the flag Manual adjustment (allows editing of document movements). The installed flag allows you to add new ones and edit existing movements document, the automatic generation of movements is disabled. After the flag is removed Manual adjustment... the document will be re-posted, and the movements will be restored automatically by the posting algorithm (Fig. 12).

Rice. 12. Form for viewing document movements

In the accounting register form (section Operations hyperlink Posting journal) information in the list can only be viewed (Fig. 13). To find the necessary information, it is advisable to use the list selection and sorting settings.

Rice. 13. Accounting register

If the user does not find among standard documents"1C: Accounting 8" the business transaction he needs, then in this case, to create the required set of records in the accounting register (and other special registers), manual Operation(Chapter Operations, hyperlink Manual entries).

You can check the correctness of manually entered account correspondence using the accounting express check mechanism.

A reference book is provided to assist in registering business transactions Account correspondence(chapter Main hyperlink Enter a business transaction), which is a configuration navigator that will help the accountant understand by the content of a business transaction or by the correspondence of accounting accounts by debit and (or) credit of the account which document needs to be reflected in the configuration.

You can select the required account correspondence by debit or credit accounts, by the content of the transaction (Fig. 14) or by the configuration document.

Rice. 14. Directory of correspondence accounts

To facilitate the entry of recurring business transactions, standard transactions are provided. To store a list of standard operations, as well as to create new standard operations, a reference book of standard operations is provided (section Operations hyperlink Typical Operations).

A typical operation is a template (standard scenario) for entering data about a business transaction and generating entries for accounting and tax accounting, as well as entries in accumulation and information registers.

The entered operation will be reflected in the operation log, as well as in the list of manually entered operations.

In the header of a directory element Typical operation in field Content indicated summary wiring (Fig. 15). The information from this field will be filled in the field of the same name when creating a document. Operation.

Rice. 15. Create a new one typical operation

The form displays elements of a typical operation on the following tabs:

Accounting and tax accounting;
List of parameters.

On the bookmark a set of templates for automatic generation of accounting and tax accounting entries is displayed. Records are entered into the tabular part, each of which will correspond to the automatically generated invoice correspondence. When you select a value for a field, a form appears with a choice of filling options. There are three options:

Parameter(used for values that are not known in advance and are set at the time the document is created);
Meaning(installed in the document Operation automatically by the value specified in the template and is not prompted when entering a document Operation);
Do not change(applies only to periodic information registers, and the value of this field will be obtained from information base at the time of document creation Operation).

On the bookmark List of parameters All parameters used in this typical operation are displayed. On this tab you can add new or change existing parameters, as well as manage the order of parameters. Order is used to display options in a document Operation.

To set up a template for filling information and accumulation registers, you need to add the required registers using the command Register selection(button More - Register selection). Once selected, the selected registers will appear on additional tabs between the tabs Accounting and tax accounting And List of parameters.

You can analyze data on accounting and tax accounts using standard reports:

Turnover balance sheet;
Account balance sheet;
Account analysis;
Account turnover;
Account card;
General ledger and others.