The method of recording business transactions on accounting accounts is double entry.

The essence of the method is that each business transaction in the same amount is recorded on two accounts: on one account as a debit, on the other as a credit.

For example:

Dt 30 “Cash desk” Kt 31 “Bank accounts” 10,000 UAH - wiring.

A short record that indicates how and to which accounts a transaction is determined is called counting formula, or posting.

The relationship between accounts that arises as a result of reflecting business transactions on them using the double entry method is called correspondence of accounts, and the accounts indicated in the accounting entries are Corresponding.

For example: Dt 30 Kt 31 – correspondence of accounts.

Before making an accounting entry, the primary documents received by the accounting department are accounted during processing for subsequent posting of the business transaction to the accounts.

Account assignment ( marking) – is called the execution of documents in the form of a record indicating the corresponding accounts for each business transaction.

Posting an operation - This is a recording of a business transaction in accounting registers from primary accounting documents, regardless of the method of their implementation.

There are postings simple and complex.

In a simple accounting entry, the debit of one account corresponds with the credit of the same account.

For example:

Complex An entry is called when an amount is written down in the debit of one account and in the credit of two or more accounts, or vice versa - in the credit of one account and in the debit of two or more accounts.

Complex postings are made on the basis of documents containing complex information.

For example, a document such as a bank statement may contain information for one day about the crediting of funds to the company's bank accounts from several sources (revenue from sales - 1,000 UAH, received through non-cash payments from customers, revenue deposited in cash from the company's cash desk - 1,100 UAH, return of receivables (business trip) - 1,200 UAH.

Dt 31 3,300 Kt 70 1,000

Or deductions from wages according to the payroll.

Dt 661 Kt 651 50 UAH pension fee withheld

Kt 652 13 UAH. collection in case of temporary

disability

Kt 653 13 UAH. insurance case fee

unemployment.

Kt 641 428 UAH. income tax withheld

Required condition: the total amount of turnover on debit accounts must be equal to the amount of turnover on credit .

How to make the wiring correctly? To do this you need to answer the following questions:

What changes does this operation cause?

Which accounts does it affect?

What happens to the objects taken into account (increase or decrease).

4.On which side of the accounts will the changes be reflected (account entry rules)

Create your own postings for 4 types of operations (see previous lecture).

Question 4 Synthetic and analytical accounts. The concept of subaccounts (subaccounts).

With the help of accounting accounts and on the basis of executed primary documents, the enterprise keeps records and calculates the indicators of its economic activity.

To obtain accounting information of varying degrees of detail, all accounts used by the enterprise are divided into two groups: synthetic and analytical.

Synthetic They are called accounts of the first and second order (sub-accounts), on which generalized indicators on the main accounting objects are reflected in the monetary measure, and the cost is recorded in the total amount.

Synthetic accounts of the first order: 10, 30,20

Synthetic accounts of the second order 201, 203

Synthetic accounts of the second order, i.e. subaccounts (subconto) are used to detail information on synthetic accounts of the first order.

The accounting maintained on these accounts is called synthetic.

Synthetic accounting data is used to maintain accounting registers and prepare financial statements.

Third order accounts, which are used to characterize the synthetic account data in detail, are called analytical. These accounts contain not only monetary, but also natural indicators. Accounting built on these accounts is called analytical.

Analytical accounting provides information about the state of stocks of each type of inventory in order to control their availability and use; allows you to track payments with each supplier and buyer, etc.

Synthetic and analytical accounting are interconnected. Accounting entries on synthetic and analytical accounts are made on the basis of the same primary documents, therefore, when reconciling synthetic and analytical accounting, the amounts always equal.

The amount of balances for each synthetic account at the beginning and end of the reporting period must be equal to the sum of the balances of all its analytical accounts. The sums of debit and credit turnovers of each synthetic account must be equal to the totals of the corresponding turnovers for all its analytical accounts.

The absence of the above equalities indicates the presence of an error that needs to be detected and corrected.

The number of analytical ones is determined by the needs of the enterprise (determined by the enterprise independently).

Analytical accounts are kept on cards, in books or statements.

For example: Let us demonstrate the relationship between a synthetic account, a subaccount and an analytical account using the example of the account “Settlements with buyers and customers”

Synthetic account 36 “Relations with buyers and customers”

Subaccounts 361“You are with your father. purchase." 362 “With foreign buyers"

Analytical Predpr. Predpr. "Alpha" "West"

Accounts"Sail" "Lotus"

3611 3612 3621 3622

Entries made on synthetic accounts are summarized in a simple turnover sheet.

Turnover statements are compiled using both synthetic and analytical accounts.

Turnover statements are compiled monthly according to synthetic accounting accounts, indicating:

The name and number of each account;

Account balance at the beginning of the month;

Debit and credit turnover for the reporting month;

Balance at the end of the month

Turnover sheet for synthetic accounting accounts.

Cipher Accounts	Name Accounts	From-to to Beginning		Monthly turnover		S-to Con. months
	Main Means					300 000
	Materials
	Current Check
	Statutory capital		400 000				415 000
	Non-distribution Arr.
	Credit. Jar
	Suppliers
Total						450 000	450 000

The control value of the turnover sheet for synthetic accounts consists of providing three pairs of equalities:

Total balance at the beginning of the month for Dt and Ct

Totals of turnover for Dt and CT.

Total balance at the end of the month for Dt and Ct.

Based on the turnover sheets of synthetic accounting, a balance sheet is drawn up.

The considered turnover sheet provides general information about the availability and changes in economic assets and sources for a certain period, but does not sufficiently reveal the economic content of turnover: i.e. where the funds came from, from what sources or where they were used.

Similar to synthetic ones, revolving statements of analytical accounting are compiled. A distinctive feature of analytical statements is that the accounting of material assets is carried out in physical value terms, i.e. Quantitative and total accounting is carried out.

Let's consider an example of compiling a turnover sheet for analytical accounts.

Example.

As we can see from the synthetic accounting turnover sheet, at the beginning of September there were materials in the warehouse totaling 75,000 UAH, incl. metal - 400 kg at a price of 100 UAH, plywood - 500 sheets at a price of 50 UAH. and 500 cans of paint at a price of 20 UAH.

During the month the following operations occurred:

On 09/05/02 the following materials were released into production:

metal in the amount of 100 kg for a total amount of 10,000 UAH.

plywood 30 sheets for a total amount of 1,500 UAH.

paints 25 cans for a total amount of 500 UAH.

On September 25, 2002, the following materials were received into the warehouse:

plywood 20 sheets for a total amount of 1000 UAH.

metal 40 kg for total amount 4000 UAH

First we will show it on the “T” diagram, i.e. We will open analytical accounts.

We will compile an analytical statement for the following analytical accounts: 2011 “Metal”, 2012 “Plywood”, 2013 “Paint”

Turnover sheet for analytical accounts. Account 20 “Inventories” (fill in yourself)

	Name Analytical Accounts	Remainder 01.09.07		Turnover per month				Remainder 01.10 07
				Coming		Consumption
							Sum		Sum
	Metal, kg
	Plywood, sheet
	Paint, pcs.
	Total:

Each line in the turnover sheet for analytical accounts is a ready-made line of the corresponding analytical account, and the final line of the turnover sheet must correspond to the synthetic account.

Chronological and systematic records of business transactions.

Primary documents must record business transactions in the sequence in which they were carried out. All primary documents are registered in chronological calendar order in special journals, which are called business transaction logs. Correspondence of accounts

Debit Credit

№ p/p	date	Document and content of business operation	Sum	Correspondence of accounts
Total

Let's fill out the journal of business transactions based on data from example 4* types of business transactions (same example).

A chronological record is necessary to monitor the completeness of registration of transactions, which are subsequently reflected in the accounting accounts.

The registration journal determines the total amount, which should be equal to the total of the debit and credit turnover of all accounts.

To monitor the processes of economic activity and obtain information about individual accounting objects, all business transactions must be grouped according to economically homogeneous characteristics. This grouping is carried out in the accounting accounts using the double entry method. Such a record bears name systematic. Systematization of accounting data is carried out by compiling correspondence accounts in the journal of registration of business transactions.

Account 08 Investments in non-current assets. Characteristics, sub-accounts, correspondence.

Account 08 "Investments in non-current assets" is intended to summarize information about the organization's costs in objects that will subsequently be accepted for accounting as fixed assets, land plots and environmental management facilities, intangible assets, as well as about the organization's costs for the formation of the main herd of productive and working livestock (except for poultry, fur-bearing animals, rabbits, bee families, service dogs, experimental animals, which are taken into account as part of funds in circulation).

Sub-accounts can be opened to account 08 “Investments in non-current assets”:

• 08.1 "Purchase of land"- the costs of acquiring land plots by the organization are taken into account.
• 08.2 "Acquisition of natural resources"- the costs of the organization’s acquisition of environmental management facilities are taken into account.
• 08.3 "Construction of fixed assets"- the costs of constructing buildings and structures, installing equipment, the cost of equipment transferred for installation and other costs provided for in estimates, financial estimates and title lists for capital construction are taken into account (regardless of whether this construction is carried out by contract or in an economic way).
• 08.4 "Acquisition of fixed assets"- the costs of purchasing equipment, machinery, tools, inventory and other fixed assets that do not require installation are taken into account.
• 08.5 "Acquisition of intangible assets"- the costs of acquiring intangible assets are taken into account. The debit of account 08 “Investments in non-current assets” reflects the actual costs of the developer, included in the initial cost of fixed assets, intangible assets and other relevant assets. The generated initial cost of fixed assets, intangible assets, etc., accepted for operation and registered in the prescribed manner, is written off from account 08 “Investments in non-current assets” to the debit of the accounts “Fixed Assets”, “Profitable Investments in Tangible Assets”, “Intangible assets" etc.
• 08.6 "Transfer of young animals to the main herd"- the costs of raising young productive and working livestock transferred to the main herd in the organization are taken into account.
• 08.7 "Acquisition of adult animals"- the cost of adult and working livestock purchased for the main herd or received free of charge, including the costs of its delivery, is taken into account.
  Young animals transferred to the main herd are valued at actual cost. Young animals of all types of productive and working livestock transferred to the main herd are written off during the year from the account “Animals for growing and fattening” to the debit of account 08 “Investments in non-current assets” at the cost recorded at the beginning of the reporting year, with the addition of the planned cost of weight gain or growth for the period from the beginning of the reporting year until the transfer of animals to the main herd. When transferring young animals to the main herd, the “Fixed assets” account is debited and account 08 “Investments in non-current assets” is credited. At the end of the reporting year, after drawing up the reporting calculation, the difference between the indicated cost of young livestock transferred during the reporting year and its actual cost is additionally written off or reversed from the account “Animals for growing and fattening” to account 08 “Investments in non-current assets” while simultaneously clarifying the valuation of livestock in the Fixed Assets account.
  Purchased adult animals are accounted for in the debit of account 08 “Investments in non-current assets” at the actual cost of their acquisition, including delivery costs. Adult animals received free of charge are accepted for accounting at market value, to which the actual costs of delivering them to the organization are added.
  Costs for completed operations of forming the main herd are written off from account 08 “Investments in non-current assets” to the debit of the “Fixed Assets” account.
• 08.8 "Performance of research, development and technological work"- expenses associated with the implementation of research, development and technological work are taken into account.
  Expenses for research, development and technological work, the results of which are subject to use in the production of products (performance of work, provision of services) or for the management needs of the organization, are written off from the credit of account 08 "Investments in non-current assets" to the debit of the account "Intangible assets" ".
  Expenses for research, development and technological work, the results of which are not subject to use in the production of products (performance of work, provision of services), or for management needs, or for which positive results are not obtained, are written off from the credit of account 08 "Investments in non-current assets" to the debit of the "Other income and expenses" account.

The balance of account 08 “Investments in non-current assets” reflects the amount of the organization’s investments in construction in progress, unfinished transactions for the acquisition of fixed assets, intangible and other non-current assets, as well as the formation of the main herd.

When selling, transferring free of charge or other investments accounted for on account 08 “Investments in non-current assets”, their value is written off to the debit of the “Other income and expenses” account.

Analytical accounting In account 08 “Investments in non-current assets” the following is maintained:

• for costs associated with the construction and acquisition of fixed assets - for each fixed asset object being built or acquired. At the same time, the construction of analytical accounting should provide the ability to obtain data on the costs of: construction work and reconstruction; drilling operations; installation of equipment; equipment requiring installation; equipment that does not require installation, as well as for tools and equipment provided for in capital construction estimates; design and survey work; other capital investment costs;
• for costs associated with the acquisition of intangible assets - for each acquired object;
• by costs associated with the formation of the main herd - by type of animal (cattle, pigs, sheep, horses, etc.);
• for expenses related to the implementation of research, development and technological work - by type of work, contracts (orders).

Account 08 “Investments in non-current assets” corresponds with the following accounts of the Plan:

by debit

• "Depreciation of fixed assets"
• "Amortization of intangible assets"
• "Equipment for installation"
• "Materials"
• "Animals being raised and fattened"
• "Deviation in the cost of material assets"
• "Value added tax on acquired assets"
• "Auxiliary production"
• "General running costs"
• "Settlements with suppliers and contractors"
• "Calculations for short-term loans and borrowings"
• "Calculations for long-term loans and borrowings"
• "Calculations for taxes and fees"

Rice. 5.2. Active account scheme Rice. 5.3. Active account 10 “Materials” Rice. 5.4. Passive account scheme Rice. 5.5. Passive account 60 “Settlements with suppliers and contractors” Rice. 5.7. Scheme of subordination of analytical accounts in the context of synthetic account 43 Rice. 5.8. Scheme of subordination of analytical accounts in the context of synthetic account 60

The most important element of the accounting information system is the accounting account. Accounting accounts are opened for each type of asset and liability and allow you to answer the question: what (what object of accounting supervision) is taken into account in the account? Each account has a name (name) and a code (number, code), indicating the type of object being accounted for. For example, account 80 “Authorized capital”, account 43 “Finished products”, account 50 “Cash”. Accounting accounts are designed to reflect on them all current changes in the state of the enterprise’s property and the sources of its formation under the influence of business transactions. In other words, accounts record business transactions.

Thus, An accounting account is a local system, during the formation of which, under the influence of business transactions, accounting, current and subsequent control over the presence and movement of an economically homogeneous object is carried out.

The movement of each accounting object can occur only in two directions: towards an increase and towards a decrease. For example, debt to suppliers may increase or decrease (repay). Therefore, in order to separately reflect the increase and decrease of the accounting object, the account is divided into two parts in the form of a two-sided table. The left side is called “debit”, and the right side is called “credit”. At the beginning of the table the code and name of the account are given (Fig. 5.1).

The sum of the total of records of all business transactions on the debit of an account is usually called debit turnover or debit turnover. The total sum of the records of all business transactions on the credit of the account is usually called credit turnover or credit turnover. The balance or balance of an account indicates the presence of an accounting object at a certain point in time (at the beginning of the day, on the first day of the month, quarter). There is an opening and closing balance (remaining balance). The opening balance for a specific account is equal to the amount of the corresponding balance sheet item at the beginning of the reporting period, and the ending balance is derived by calculation and transferred to the balance sheet at the end of the reporting period. Accounting actions for selecting indicators from the balance sheet that characterize the object of observation at the beginning of the reporting period and transferring them as an opening balance to accounting accounts are called opening an account. An account is closed when its balance at the end of the reporting period is zero.

Depending on the receipt of indicators about funds or sources of formation of funds, accounting accounts are divided into active and passive.

Active accounts are accounts on which the funds (property, assets) of the enterprise are kept. Active accounts are opened based on the asset items of the balance sheet. Active accounts are characterized by the following features:

1. In an active account, the remainder or balance is always reflected in debit. The credit balance in the active account indicates an error has been made.

2. The receipt of funds to the enterprise (increase in the active account) is reflected in the debit, and the outflow of funds (decrease in the active account) is reflected in the credit.

3. An increase in the credit value of the active account leads to a decrease in the debit value of the account.

Thus, in the active account, the initial and final balances are reflected on the debit (left) side - transactions to increase the enterprise's funds - and on the credit (right) side - transactions reflecting a decrease in funds. Using the notation given in the diagram, you can write the formula for deriving the final balance of an active account:

SKd = SNd + Od - Ok.

Example. Let’s say that at the enterprise’s warehouse on September 1, 200X there were materials worth 30,000 rubles. During September, materials were received from suppliers, first in the amount of 12,000 rubles, and then in the amount of 15,000 rubles. Materials worth 44,000 rubles were supplied for production needs; materials worth 10,000 rubles were used to repair equipment. At the end of the month, returnable waste was received into the warehouse, costing 2,000 rubles. It is necessary to determine the final balance for the “Materials” account.

Passive accounts are accounts on which records are kept of the sources of formation of the enterprise's property (liabilities). Passive accounts are opened on the basis of liability items on the balance sheet. Passive accounts are characterized by the following features:

1. In a passive account, the balance or balance is always reflected in credit. A debit balance in a liability account indicates an error has been made.

2. An increase in the source of funds of the enterprise (increase in the passive account) is reflected in the credit, and a decrease in the source of funds (decrease in the passive account) is reflected in the debit.

3. An increase in the value in the debit of a passive account leads to a decrease in the value in the credit of the account.

Thus, the passive account on the credit (right) side reflects the initial and final balance, operations to increase the sources of property of the enterprise, and on the debit (left) side - operations reflecting a decrease in the sources of formation of property. Using the notation given in the diagram, you can write the formula for deriving the final balance of a passive account:

SKk = SNK + Ok - Od.

Example. Let’s say that as of September 1, 200X, the debt to suppliers amounted to 45,000 rubles. Within a month it increased by 11,000 rubles. (September 10) and 5,000 rubles. (September 27). The company paid suppliers' invoices for September in the amounts: 23,000 rubles, 10,000 rubles, 4,000 rubles, 18,000 rubles. Determine the final balance on the “Settlements with suppliers and contractors” account.

The location of the balance (in debit or credit of the account) depends on the location of the accounting object in the balance sheet. Assets are located on the left side of the balance sheet, therefore, the balance in the asset accounts (and therefore the increase) should be placed on the left side of the account, i.e. by debit. For liabilities, the opposite picture is evident: liabilities are located on the right side of the balance sheet, therefore, the balance in the liability accounts (and accordingly the increase) should be placed on the right side of the account, i.e. on loan.

Two rules for recording business transactions were formulated by the Yugoslav researcher Ivo Dutkovic:

• to increase the account balance, you need to make an entry on the same side of the account (left or right) on which this account is placed in the balance sheet;
• to reduce the balance of an account, you need to make an entry on the side (left or right) opposite to the one on which this account is placed in the balance sheet.

In addition to accounts with a debit or credit (one) balance, accounting uses accounts that have two balances: debit and credit at the same time. Such accounts are called active-passive. In active-passive accounts, two objects are taken into account: one relates to assets, the other to liabilities. Thus, on account 75 “Settlements with founders” the debit balance reflects the receivables of owners (second parties) for contributions to the authorized capital. The credit balance of this account shows the enterprise's debt to its owners (founders) for the payment of income (dividends).

Active-passive accounts have two balances at the same time (Fig. 5.6). This phenomenon is called expanded balance. When preparing a balance sheet, the debit balance should be shown as an asset, and the credit balance as a liability.

In this scheme, final balances are calculated based on the nature of active and passive accounts:

SKd = SNd + Odds - Okdz and SKk = SNk + Okkz - Odkz.

In accounting practice, the expanded balance of an active-liability account can be calculated only if the accounting records are detailed.

Almost a century ago, P. Gersner considered it unacceptable to balance receivables and payables (i.e., reducing the expanded balance into one), since the economic meaning of business transactions and their impact on the objects taken into account was lost. Moreover, this is unjustified in market conditions. In all likelihood, active-passive accounts have no future.

Active, passive and active-passive accounts are usually called balance sheet accounts, since they correspond to the asset and liability items of the balance sheet. In general, the relationship between accounts and balance sheet is as follows:

1. Balance sheet items correspond to the names of accounting accounts.
2. Like the sides of a balance sheet (asset and liability), accounts are divided into active and passive.
3. Accounts at the beginning of the reporting period are opened on the basis of balance sheet items with entries of initial balances; at the end of the reporting period, a balance sheet is drawn up based on the ending account balances.

The nature of economic phenomena is explainable by the objective laws of natural science, according to which nothing arises from nothing, matter passes from one state to another. So it is in economics: any economic fact has two addresses: changes in one object of observation cause changes by the same amount in another object. For example, when money is received from customers into the company's current account, the amount of money in the current account increases and the accounts receivable from customers decreases.

Business transactions in accounting are reflected using double entry. Double entry is a method of reflecting the amount of a separate business transaction in at least two interrelated accounts: the debit of one account and the credit of another account.

Accounts affected in one business transaction by the entry war method are usually called correspondent accounts, and the connection between the accounts is correspondence of accounts. For example, account 50 “Cash” can correspond with accounts 51 “Current account”, 70 “Settlements with personnel for wages”, etc. If there is no such connection between the accounts, then it is customary to say about such accounts that they are not corresponding. Thus, account 69 “Calculations for social insurance and security”, based on its economic essence, cannot correspond with account 80 “Authorized capital”, and account 01 “Fixed assets” - with account 42 “Trade margin”, etc.

The very recording of a business transaction on the accounting accounts or, in other words, the indication of the correspondence of accounts is called accounting entry or accounting entry. An accounting entry compiled on the basis of the business transaction “Materials in the amount of 12 thousand rubles. entered main production" looks like this:

example"> correspondence of invoices. Accounting entry- this is a record of a business transaction on accounting accounts or, in other words, an indication of correspondence. In an accounting entry, the amount of a business transaction according to the double entry principle is shown twice: as a debit to one account and a credit to another.

The logic for preparing accounting entries is quite simple. To successfully solve this problem, you must have a Chart of Accounts at hand and be able to navigate it, carefully read the contents of the business transaction (study the primary document) and understand its economic meaning, clearly know which accounting accounts are active and which are passive, and also remember their differences.

Let's look at the procedure for drawing up accounting entries using an example. A business transaction was completed: “Wages in the amount of 340,000 rubles were issued to the employees of the enterprise from the cash register.”

1. Determine the economic meaning of the operation. If wages are paid out from the cash register, then, consequently, the funds in the cash register decrease. On the other hand, issuing wages means repaying (reducing) the enterprise’s wage debt to employees.

2. Using the Chart of Accounts, we determine which accounts account for the objects of accounting observation that interest us. First, let's read the names of the sections of the Chart of Accounts. Based on the names of the sections, we will select those that may contain the accounts that interest us. Let's find section V “Cash” and section VI “Calculations”. In them we will find the accounts: 50 “Cashier” and 70 “Settlements with personnel for wages”.

3. Let’s determine what kind of accounts these are (active/passive). Account 50 “Cash” is the working capital of the enterprise, therefore, property. And the property of the enterprise is reflected in active accounts. Thus, account 50 “Cash” is active. Account 70 “Settlements with personnel for wages” characterizes the enterprise’s debt to employees for the payment of wages. Consequently, account 70 “Settlements with personnel for wages” takes into account accounts payable. And accounts payable is an attracted source of formation of the enterprise’s property. Sources of property formation are reflected in passive accounts. Account 70 “Settlements with personnel for wages” is passive.

4. From point 1 we know that in this business transaction there is a decrease in cash and a decrease in the enterprise’s debt to pay wages. Remembering the characteristics and schematic representation of active and passive accounts, we can draw up an accounting entry. The active account (50 “Cash”) is reduced by credit, and the passive account (70 “Settlements with personnel for wages”) is decreased by debit. This leads to the following entry:

example">simple postings involve only two accounting accounts (see example above). In complex wiring more than two accounts are involved. In this case, one account is debited (credited), and the others (corresponding to it) are credited (debited) with partial amounts, ultimately giving the same total amount.

Example. Cash was debited from the current account to pay off debts to suppliers in the amount of RUB 120,000. and repayment of debt on a short-term bank loan - 140,000 rubles.

Based on these business transactions, you can make one complex accounting entry:

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From the point of view of detailing information, accounting accounts are divided into synthetic and analytical. In synthetic accounts, objects of accounting observation are reflected in a generalized form in a monetary measure. Analytical accounts detail the generalized indicators of synthetic accounts and specify the objects taken into account. Depending on the object of accounting observation in analytical accounting, in addition to the monetary measure, natural and labor measures are used.

Meters are units of measurement of accounting objects. In accounting, three types of meters are used: natural, labor and monetary (cost). The Money Meter is especially widely used, which allows one to obtain generalized indicators.

Natural meters are designed to take into account objects in their natural and material form. The choice of a meter of this type depends on the physical properties of the objects taken into account: pieces, meters, kilograms, liters, etc.

Labor meters are designed to record labor costs in man-days, man-hours and are used in accounting to calculate wages for workers. Labor costs are recorded in time sheets.

The monetary measure is a general one; the basis for its calculation is labor and natural measures. The universal cost (monetary) meter allows you to compare and generalize various objects of accounting observation. Only with its help can you reflect the financial result of an enterprise (profit or loss). Financial statements are prepared in monetary terms.

Synthetic accounting provides generalized information about the object being taken into account, while analytical accounting is designed to provide management with more detailed, specific information about the object under study.

To manage an enterprise, summary and more detailed information is needed. For example, to pay wages to the administration of an enterprise, it is necessary to know how much money is required for this, i.e. have general information about the total amount of wages owed to the collective. It is reflected in the credit of synthetic account 70 “Settlements with personnel for wages”. To pay wages, it is also necessary to know the amount of accrued wages and deductions from it for each specific employee. For this purpose there are analytical accounting accounts.

The emergence and separation of synthetic and analytical accounting is associated with the name of Zh.P. Savary (1676).

Synthetic accounts are located in the Chart of Accounts on the left side. Synthetic accounts are called main accounts of the first order. These include, for example, accounts: 01 “Fixed assets”, 04 “Intangible assets”, 10 “Materials”, 20 “Main production”, 50 “Cash”, 60 “Settlements with suppliers and contractors”, 80 “Authorized capital” etc. Based on balances on synthetic accounts, a balance sheet and other forms of reporting are compiled, and an analysis of the financial and economic activities of the organization is carried out.

Synthetic accounts can be simple or complex. Indicators of simple synthetic accounts are not subject to further detail; analytical accounting is not carried out in their development. Examples of simple first-order accounts are accounts: 80 “Authorized capital”, 82 “Reserve capital”, 84 “Retained earnings (uncovered loss)”, 99 “Profits and losses”.

Sub-accounts, which are second-order accounts, can be opened for complex synthetic accounts. In the Chart of Accounts they are located on the right. Thus, subaccounts have been opened for synthetic account 58 “Financial Investments”: 1. Units and shares; 2. Debt securities; 3. Loans provided; 4. Deposits under a simple partnership agreement.

On sub-accounts, as well as on synthetic accounts, accounting is carried out in a monetary meter. Subaccounts are not analytical accounts; they detail the synthetic account, dividing it into economically homogeneous groups. Subaccounts are a way of grouping analytical accounts. The list of subaccounts is not strictly mandatory. It only indicates the directions in which the analytical accounting data should be grouped.

Indicators of complex synthetic accounts, when necessary, find their detail in analytical accounting. Analytical accounts present information not only in monetary terms, but also in physical terms. Using analytical accounting data, you can monitor the status of inventories of each type, settlements with each supplier, contractor, employee, etc.

Analytical accounting is inextricably linked with synthetic accounting. Entries in analytical accounting are made on the basis of primary accounting documents (invoices, receipt orders, acceptance certificates, production reports, etc.), and entries in synthetic accounts are made on the basis of a set of analytical accounts opened in the context of synthetic ones. This means that the total totals of the analytical accounts must be equal to the totals of the synthetic account combining them.

Synthetic and analytical accounting are interrelated due to the fact that they are based on the same primary documents and records. Before reporting, all accounting information is first summarized in analytical accounts (turnovers are calculated, balances are displayed), and then synthetic accounts are generated based on the aggregate indicators of analytical accounts. Such a generalization is made in the turnover sheets. The turnover sheet is a way of summarizing accounting registration data in accounting accounts. Turnover statements are compiled at the end of the month on the basis of account data on balances at the beginning and end of the month and turnover for the month. There are turnover statements for synthetic accounting and analytical accounting accounts.

There are two types of turnover sheets for analytical accounting accounts:

1. Quantitative-total, which use natural and cost indicators.
2. Contractual, in which only the cost indicator is used.

Quantitative and total statements are compiled for inventories, finished products, fixed assets, etc. accounts. Contract accounts are compiled for settlement accounts, for cash, for stock, etc. accounts. Turnover statements for analytical accounting accounts are compiled separately for each synthetic account in the context of which analytical accounting is maintained.

Example. The publishing house produces brochures and books: fiction, economic literature and guidebooks. Economic literature and guidebooks are published in the form of brochures, fiction - in the form of hardcover books. The following books are published: W. Shakespeare “Comedies” and B. Pasternak “Selections”. Brochures include: “Guide to Spain”, “Guide to the Seychelles”, E.A. Rusakova “Accounting for fixed assets.”

The publishing house reflects finished products in account 43 “Finished products” (account 43 is a first-order account). Subaccounts (second order accounts) are opened to account 43 “Finished products”: 43.1 - “Books”, 43.2 - “Brochures”. In the context of subaccount 43.1 “Books”, an analytical account 43.1-1 “Fiction” (third-order account) is opened. If a decision is made to produce, for example, hardcover dictionaries, it will be necessary to include a third-order analytical account 43.1-2 “Dictionaries” in the Working Chart of Accounts. Further, the analytical accounting contains accounts of the fourth order, which coincide with the names of the published publications: 43.1-1.1 - W. Shakespeare “Comedies”, 43.1-1.2 - B. Pasternak “Selected”. In the context of subaccount 43.2 “Brochures”, analytical accounts of the third order are opened: 43.2-1 “Economic literature” and 43.2-2 “Guides”. Thus, 43.2-1.1 - E.A. Rusakova “Accounting for fixed assets”, 43.2-2.1 - “Guide to Spain”, 43.2" 2.2 - “Guide to the Seychelles”. These are fourth-order analytical accounts. Schematically, the hierarchy of analytical accounts in the context of synthetic account 43 “Finished products” is as follows :

Let the publishing house print its products at the Tver and Mozhaisk printing plants. In synthetic accounting, to reflect settlements for the printing services provided, account 60 “Settlements with suppliers and contractors” was opened. The publishing house is constructing a production facility with the involvement of the construction organization “Vest”, settlements with which are reflected in account 60 “Settlements with suppliers and contractors”. The publishing house also buys office equipment from Hewlett Packard and Compaq, which are suppliers to the publishing house. Thus, subaccounts 60.1 “Suppliers”, 60.2 “Contractors” must be opened to account 60 “Settlements with suppliers and contractors”. Third-order analytical accounts are opened for subaccount 60.1 “Suppliers”: 60.1-1 “Printing services” and 60.1-2 “Payments for the supply of property”. Analytical accounts of the fourth order detail the accounts of the third order: 60.1-1.1 “Tver Printing Plant”; 60.1 -1.2 “Mozhaisk Printing Plant”; 60.1 -2.1 "Hewlett Packard"; 60.1-2.2 Compaq. An analytical account of the third order 60.2-1 construction organization “West” is opened for subaccount 60.2 “Contractors”.

Schematically, the hierarchy of analytical accounts in the context of synthetic account 60 “Settlements with suppliers and contractors” is as follows:

For analytical accounting accounts opened in the context of synthetic account 43 “Finished products”, a quantitative and total statement is compiled (Table 5.1). For analytical accounting accounts opened in the context of synthetic account 60 “Settlements with suppliers and contractors”, a contract balance sheet is compiled (Table 5.2).

Table 5.1 Turnover sheet for account 43 “Finished products”

Analytical code accounting	Name	Unit measured	Actual selfest. rub.	Balance as of 1.09.02		September turnover				Balance as of 10/1/02
						Arrival at the warehouse		Shipment
					Amount, rub.		Amount, rub.		Amount, rub.		Amount, rub.
	W. Shakespeare "Comedies"
	B. Pasternak “Favorites”
	E.A. Rusakova “Accounting for fixed assets”
	"Guide to Spain"
	"Guide to the Seychelles"
Total: count 43

Table 5.2 Turnover sheet for account 60 “Settlements with suppliers and contractors”

Analytical code accounting	Name of supplier or contractor	Balance as of September 1, 2002, rub.		Turnover for September, rub.		Balance as of October 1, 2002, rub.
		Debit (advance issued)		Debit (debt repaid)	Credit (invoice accepted)	Debit (advance issued)	Credit (accounts payable)
	Tver printing plant
	Mozhaisk printing plant
	"Hewlett Packard"
	Construction organization "Vest"
Total for the account 60:

Synthetic accounting data is summarized in the turnover sheets for synthetic accounts. They come in simple and checkerboard shapes. A simple turnover statement for synthetic accounts is called a balance sheet. The turnover balance contains a list of all synthetic accounts of the Working Chart of Accounts. Each account is assigned a separate line, which indicates the opening balance, monthly turnover and ending balance for this synthetic account. This statement has three pairs of columns. With proper accounting, pairwise equality of the results of these columns should be achieved, namely: the total of debit opening balances should be equal to the total of credit opening balances, the total of debit turnover on synthetic accounts should be equal to the total of credit turnover on synthetic accounts, the total of final debit balances should be equal to the total of final credit balances balance.

Table 5.3 Turnover sheet for accounting accounts

The equality of the total balances of debit and credit accounts is due to the fact that the total of debit balances of the accounts shows the monetary value of the property (assets) of the enterprise, and the total of credit balances shows the monetary value of the sources of property (liabilities) of the enterprise. The equality of the results of debit and credit turnover on accounts follows from the essence of double entry, in which each business transaction is reflected in both debit and credit accounts in equal amounts.

Pairwise equality of the results of the turnover balance has a great control value. The absence of such equality indicates the presence of errors in the accounts that need to be found and corrected. The turnover balance is important for familiarizing yourself with the state and movement of economic assets and the sources of their formation for the month. The turnover balance data is used in preparing the balance sheet.

The turnover sheet for synthetic chess-shaped accounts is constructed as follows. The numbers of synthetic accounts are recorded horizontally and vertically. Then, from the business transactions journal, the amounts that are reflected at the intersection of the corresponding row and column are transferred to the matrix in accordance with the correspondence of accounts. Debit turnovers are collected in a row, and credit turnovers in a column. Having calculated the total turnover, the final balance is determined: the debit balance is recorded in a row, and the credit balance in a column. In the lower right corner of the matrix, the total amounts of turnover and the initial and final balances are reflected.

Table 5.4 Chess balance

							By debit
								Initial balance	Final balance
By loan
	Initial balance
	Final balance

Unlike a simple turnover sheet (turnover balance sheet), a checkerboard turnover sheet contains correspondence accounts and is more complex and cumbersome in structure.

The turnover balance and the checkerboard turnover balance are examples of dynamic balances, which show not only instantaneous indicators (account balances), but also interval indicators (account turnover for the period). They have important control value in accounting and help to identify errors.

Cross-reconciliation of synthetic and analytical accounting data is as follows:

1. The amount of the balance at the beginning (end) of the month in analytical accounts is equal to the balance at the beginning (end) of the month in the synthetic account that combines them.
2. The sum of monthly turnover (debit or credit) of analytical accounts is equal to the monthly turnover (debit or credit, respectively) of the synthetic account combining them.

Violation of these equalities indicates an error.

To establish the general properties of various groups of accounts, accounting accounts are grouped according to certain characteristics. This makes it possible to study them, apply them correctly and, most importantly, draw up an optimal working chart of accounts.

The most significant characteristics by which accounts are classified are:

• location of the opening and closing balance (or depending on the receipt of indicators about funds and sources of funds);
• relationship of accounts to balance sheet;
• degree of detail of the obtained indicators;
• economic content of accounts;
• purpose and structure.

Depending on the location of the initial and final balance of the account, there are active and passive. In relation to the balance sheet, they are divided into on-balance and off-balance sheet. Based on the level of detail of the obtained indicators, synthetic and analytical accounts are distinguished.

Classification of accounts by economic content gives an answer to the question: what is accounted for in accounting accounts (information about which objects of accounting supervision is recorded in the account) and how a specific account is connected with other accounts of the accounting information system. According to this classification, a Unified Chart of Accounts for accounting the financial and economic activities of organizations was constructed. According to the economic content, accounting accounts are divided into the following groups, which coincide with the names of the sections of balance sheet accounts of the Unified Chart of Accounts:

1. Fixed assets.
2. Productive reserves.
3. Production costs.
4. Finished products and goods.
5. Cash.
6. Calculations.
7. Capital.
8. Financial results.

Classification of accounts by purpose and structure allows you to find out how accounting is organized and maintained for certain groups of accounts.

Classification of accounts by purpose makes it possible to divide the entire range of synthetic balance sheet accounts into main and regulating accounts (Fig. 5.9). The main accounts reflect the main indicators that characterize the objects of accounting observation and are used independently. For example, the main accounts may contain information about the initial or restoration valuation of a non-current asset.

Regulatory accounts are intended to adjust (regulate) the valuation of main accounts. They are used only in conjunction with main accounts and have no independent meaning, therefore, the division of accounts into main and regulating accounts is often considered in the context of the classification of accounts according to independence of application.

According to the method of regulation, clarifying accounts are divided into complementary and contrarian. On supplementary accounts, the regulative (balance) is on the same side of the account (in debit or credit) as the adjusted indicator on the main account. For example, regulating account 16 “Deviation in the cost of material assets”, which has a regulative in the debit of the account, clarifies the active account 15 “Procurement and acquisition of material assets”, which, in turn, in correspondence with account 10 “Materials” shows the cost of those actually received in organization and capitalized materials. In such cases, the adjusted indicator is calculated by adding the indicators on the main and regulating accounts and is shown as a single item in the balance sheet.

On contra accounts, the regulative is located on the side of the account opposite to the indicator on the main account (“contra” from the Italian “against”). In cases where the contra account is intended to clarify the indicator on the main active account, the clarifying indicator (regulatory) is in the credit of the regulating account, and the regulating account itself is called contractual (standing against the asset account). In other words, contractual accounts include adjusting accounts that regulate the main active accounts. Contract accounts themselves are passive. Contractual accounts include the following accounts: 02 “Depreciation of fixed assets” (clarifies the assessment of account 01 “Fixed assets”, 05 “Depreciation of intangible assets” (clarifies the assessment of account 04 “Intangible assets”), 16 “Deviation in the cost of tangible assets”, in the case location of the regulation in the credit account (clarifies the assessment of account 15 “Procurement and acquisition of material assets”).

When the counter account is intended to clarify the indicator in the main passive account, the regulative is in the debit of the regulating account - the regulating counter account is called counter-passive (standing against the liability account). Counter-passive accounts regulate the indicators of the main passive accounts, while they themselves are active. There are no counter-liability accounts in the current Chart of Accounts.

In cases where the valuation of the main account is clarified using counteraccounts, the adjustment of the adjusting account is subtracted from the indicator of the main account. As a result, the regulatory and main accounts are shown as a single item in the balance sheet. So, by subtracting the regulation (balance) of account 02 “Depreciation of fixed assets” from the balance of account 01 “Fixed assets”, we obtain the residual value of fixed assets.

Main accounts are divided by purpose into resource and operational accounts (Fig. 5.11).

Resource accounts are designed to record the production and financial resources of an enterprise and consist of:

• property;
• settlement;
• stock.

On property accounts the bulk of the property of an economic entity is taken into account. Property accounts include accounts non-monetary (non-monetary) property and monetary (monetary) accounts. Non-monetary property accounts reflect tangible assets (non-current and current), and intangible assets. Examples of non-monetary property accounts are accounts: 01 “Fixed assets”, 04 “Intangible assets”, 03 “Income investments in tangible assets”, 07 “Equipment for installation”, 10 “Materials”, 41 “Goods”, 43 “Finished products” , 45 “Goods shipped.” In our opinion, it seems possible to classify account 94 “Shortages and losses from damage to valuables” and account 84 “Retained earnings (uncovered loss)” as non-monetary property accounts if a loss is reflected on it.

The accounts of monetary (monetary) property include the following accounts: 50 “Cash”, 51 “Currency accounts”, 52 “Currency accounts”, 55 “Special bank accounts”, 57 “Transfers in transit”, 58 “Financial investments”, 81 “ Own shares (shares).”

The balance on property accounts is always in debit, since they are active. The receipt of property is recorded as a debit of the account, and its expenditure or disposal is recorded as a credit.

Fund accounts are designed to account for funds, capital and reserves of an enterprise. These include accounts: 80 “Authorized capital”, 82 “Reserve capital”, 83 “Additional capital”, 84 “Retained earnings (uncovered loss)” in case of reflection of profit on account 84, 86 “Targeted financing”, 14 “Reserves for reduction in the value of material assets”, 59 “Provisions for impairment of investments in securities”, 63 “Provisions for doubtful debts”. Stock accounts are passive, the balance in them is based on the loan. The credit of stock accounts reflects the increase in capital (fund), and the debit indicates the expenditure of funds from capital or a decrease in capital.

Current accounts reflect transactions on mutual settlements between the organization and legal entities and individuals. Examples of current accounts are the accounts of the sixth section of the Chart of Accounts “Settlements”: 60 “Settlements with suppliers and contractors”, 62 “Settlements with buyers and customers”, 66 “Settlements for short-term loans and borrowings”, 67 “Settlements for long-term loans and borrowings” , 68 “Calculations for taxes and fees”, 69 “Calculations for social insurance and security”, 70 “Settlements with personnel for wages”, 71 “Settlements with accountable persons”, 73 “Settlements with personnel for other transactions”, 75 “ Settlements with founders", 76 "Settlements with various debtors and creditors", 79 "Intra-business settlements". Among the current accounts there are both active (which account for the company's receivables), and passive (for accounting for accounts payable), as well as active-passive. The debit of these accounts records the occurrence of accounts receivable and the repayment of loans and accounts payable; on credit - repayment of accounts receivable, the occurrence of accounts payable or obtaining loans.

Transaction accounts are intended to account for production, economic and financial processes, determine financial results and their accumulation. Operating accounts include:

• distribution;
• calculation;
• matching.

Distribution accounts are used to accumulate individual types of costs and distribute them across reporting periods or costing objects. They are divided into distribution by period(budgetary and distribution) and collecting and distributing.

Operational distributions by account periods are intended to include previously incurred costs as expenses of the reporting period, as well as to include part of unearned income in the income of the reporting period. Budgetary distribution accounts also serve to distribute expenses for the formation of reserves over several reporting periods. Examples of accounts distributed by period are accounts: 96 “Reserves for future expenses”, 97 “Deferred expenses”, 98 “Deferred income”. Accounts 96 “Reserves for future expenses” and 98 “Deferred income” are passive, account 97 “Future expenses” is active.

Deferred expenses include rent paid in advance to the lessor, subscriptions to periodicals, expenses associated with the development of new production technology, etc. These expenses are one-time in nature in this reporting period, but relate to subsequent periods. Therefore, they should be gradually included in the costs of subsequent periods.

Example. The organization rents production space. The cost of rent is 80,000 rubles. per month. In March, the organization paid rent for the premises for the second quarter (April, May, June) in the amount of 240,000 rubles. The following entries will be made in the accounting records of the tenant organization:

Table 5.5 Accounting on period distribution account 97 “Future expenses”

	Rent accrued in advance to the lessor for the rental of industrial premises	97 “Deferred expenses”
	The rent accrued in advance has been transferred to the lessor.	Subaccount 76 “Settlements with the lessor”	51 “Current account”
		20 "Main production"	97 “Deferred expenses”
	Rent paid in advance is partially included in the expenses of the reporting month	20 "Main production"	97 “Deferred expenses”
	Rent paid in advance is partially included in the expenses of the reporting month	20 "Main production"	97 “Deferred expenses”

Operational collection and distribution accounts serve to reflect certain costs in their debit for the purpose of their subsequent distribution by type of product (costing objects) for inclusion in the cost price or for writing off as selling expenses. Examples of collective and distribution accounts are accounts: 25 “General production expenses”, 26 “General business expenses”, 44 “Sales expenses”.

Accounts 25 “General production expenses” and 26 “General operating expenses” take into account indirect expenses that cannot be directly attributed to the cost of a specific type of product. For example, depreciation of equipment and buildings for general purposes (office equipment, computer equipment, office buildings, transport of company management, etc.), wages of administrative, managerial and general production personnel, costs of repair and maintenance of production equipment, electricity costs, water supply costs etc. The use of accounts 25 “General production expenses” and 26 “General operating expenses” is relevant in a situation where an enterprise produces more than one type of product.

Collection and distribution accounts are active. In the debit of these accounts, indirect costs are collected, and in the credit, they are written off for inclusion in the cost of production or selling expenses. Collective and distribution accounts take into account indicators related only to the current reporting period. There are no beginning and ending balances of collection and distribution accounts; these accounts are opened during the reporting period and closed at the end. Therefore, collection and distribution accounts are called temporary, variable or transit.

Account 25 “General production expenses” is closed in correspondence with production cost accounts: 20 “Main production”, 23 “Auxiliary production”, 28 “Defects in production”, etc. Account 26 “General expenses”, according to the multivariate accounting policies, can be closed in correspondence with production cost accounts, similar to closing account 25 “General production expenses”, or in correspondence with account 90 “Sales”. Account 44 “Sales expenses” is closed in correspondence with account 90 “Sales”. Moreover, the amounts reflected in the debit of account 44 (expenses for packaging products in finished product warehouses, for delivering products to the departure station, commission fees paid to sales and intermediary organizations, entertainment expenses, etc.) can be written off in full or in part.

Example. The company produces two types of products: A and B. In October, direct costs for the production of product A amounted to 60,000 rubles, for the production of product B - 40,000 rubles. General production expenses in October amounted to 30,000 rubles, and general business expenses - 15,000 rubles. According to the accounting policy, general production costs are distributed among types of products in proportion to direct costs. General business expenses at the end of the month are written off in total to account 90 “Sales”. It is necessary to write off general production and administrative expenses at the end of the reporting period (October).

Account 26 “General business expenses” will be closed with the following posting:

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Calculation accounts are used to summarize the costs incurred by an economic entity during the reporting period and to generate indicators for calculating the cost of products (works, services) or the initial cost of non-current assets. Examples of calculation accounts are: 08 “Investments in non-current assets”, 20 “Main production”, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, 28 “Defects in production”, 29 “Service production and facilities”.

All calculation accounts are active. The debit of the calculation accounts collects both direct and indirect costs; the loan shows the cost of finished products (initial cost of non-current assets). The loan may also show a written-off manufacturing defect. The balance on the calculation accounts indicates work in progress (incomplete capital investments). Costing accounts are interesting because the balance (cost of work in progress) is always known, and the loan turnover (cost of production, initial cost) must be calculated.

Example. Let the work in progress production of product A at the beginning of the month amount to 4,000 rubles. Costs during the month for the production of product A amounted to 78,000 rubles. Work in progress at the end of the month was in the amount of 22,000 rubles. Calculate the cost of product A in the reporting month (Fig. 5.10).

In this example, the cost of finished products will be 60,000 rubles. The general formula for calculating product costs looks like this:

Cost = Sn + Od - Sk - defective

Matching accounts are intended for calculating the financial result from both individual business processes and the enterprise as a whole. They are divided into operational-effective And financial performance accounts. Matching accounts are active-passive. The financial result for them is determined by comparing debit and credit turnover, which is why they are called matching.

TO operational-resulting accounts Accounts include: 90 “Sales” and 91 “Other income and expenses”. These accounts are transit accounts, they do not have an opening or closing balance and are closed at the end of the month. When recording profits and income, operating accounts 90 “Sales” and 91 “Other income and expenses” are passive; when recording losses and expenses, they are active. Operating-resulting accounts 90 “Sales” and 91 “Other income and expenses” are closed in correspondence with financial result account 99 “Profits and Losses”, which reflects the financial results of the enterprise during the reporting year: on credit - profit, on debit - loss. Financial-resulting account 99 “Profits and losses” is closed at the end of the reporting year when the balance sheet is reformed in correspondence with account 84 “Retained earnings (uncovered loss)”. When a profit is received in the reporting year, the following entry is made: Debit 99 “Profits and losses”, Credit 84 “Retained earnings (uncovered loss)”. When a loss is received in the reporting year, a reverse entry is made: Debit 84 “Retained earnings (uncovered loss)”, Credit 99 “Profits and losses” (Fig. 5.12).

Account 90 “Sales” is intended to summarize information on income and expenses associated with ordinary activities, as well as to determine the financial result for them. Account 90 “Sales” is used not only to calculate the result of product sales for the reporting month, but also to generate cumulative data for the profit and loss statement. For this purpose, the Unified Chart of Accounts provides for a structure of subaccounts. Subaccounts are opened to account 90 to reflect individual components of the financial result from sales. To account for revenue from sales, account 90-1 “Revenue from sales” is opened; to account for the cost of products sold - subaccount 90-2 “Cost of sales”; value added tax included in the price of products sold - subaccount 90-3 “VAT”; excise taxes - 90-4 “Excise taxes”. In addition, subaccount 90-9 “Profit/loss from sales” is opened.

At the end of each month, the totals of turnover for the specified subaccounts are compared: the sum of the totals of debit turnover for subaccounts 90-2, 90-3, 90-4 with the total of credit turnover for subaccount 90-1. The resulting result is the profit or loss from sales for the month. This amount is recorded as the final turnover of the reporting month in the debit of account 90-9 “Profit/loss from sales” and the credit of account 99 “Profits and losses” (in case of profit) or in the debit of account 99 “Profits and losses” and the credit of account 90-9 (in case of loss).

Thus, at the end of each month there is no balance in the synthetic account 90 “Sales”. However, all subaccounts of this account have a debit or credit balance, the value of which accumulates starting from January of the reporting year. Until the end of the reporting year, no write-offs are made on the subaccounts of account 90 “Sales”. In December of the reporting year, after writing off the financial result for the specified month, final entries are made within account 90 “Sales” to close all subaccounts. To do this, the corresponding balances are written off from all subaccounts to subaccount 90-9. As a result of the entries made, as of December 31 of the reporting year, none of the subaccounts of account 90 “Sales” had a balance.

Account 91 “Other income and expenses” is intended to summarize information on other income and expenses of the enterprise (receipts associated with the sale of non-current assets; interest paid by the enterprise for the provision of loans or borrowings; deductions to reserves for the depreciation of investments in securities; accrual of income from participation in other organizations, etc.). Account 91 “Other income and expenses” is closed at the end of the month: if income exceeds expenses - correspondence Debit 91 “Other income and expenses”, Credit 99 “Profits and losses”; when expenses exceed income - correspondence Debit 99 “Profits and losses”, Credit 91 “Other income and expenses”. Account 91 “Other income and expenses” has subaccounts 91-1 “Other income”, 91-2 “Other expenses”, 91-9 “Balance of other income and expenses”. Subaccounts are closed only at the end of the reporting year; during the year they serve to accumulate data on other income and expenses of the organization. The accounting procedure for account 91 “Other income and expenses” is similar to accounting for account 90 “Sales”.

ANALYTICAL AND SYNTHETIC ACCOUNTS

When an enterprise uses the services of several professional market participants, such as brokers or trade organizers, the accounting task becomes noticeably more complicated. If, when displaying all mutual settlements, we use only account #76 “Settlements with different debtors and creditors”, then, ultimately, it will be very difficult to understand which counterparty owes us (or we owe) and how much: the resulting balance will only indicate what the total amount of mutual settlements with all counterparties (thus, we can see that we are net debtors or net creditors). But it is impossible to establish relationships with each specific creditor from the calculation data. To restore this information you will have to use payment orders, which is a very labor-intensive process. In addition, the main purpose of accounting is a visual presentation of the results of financial and economic activities.

SUBACCOUNTS INSIDE BALANCE UP ACCOUNTS

To resolve this issue, the legislation provides for the introduction of so-called sub-accounts within balance sheet accounts, each of which represents a sub-account. The recording is carried out as follows: 76/1, 76/2, 76/3, etc. Unlike balance sheet accounts, the numbering of which is carried out strictly in accordance with regulations, the numbering of sub-accounts depends on the decision of the accounting department of a particular enterprise. Thus, the name and number of subaccounts are determined only by the accountant.
For example:
76/1 - settlements with broker "A"
76/2 - settlements with exchange "B"
76/3 - settlements with broker “B”, etc.
Opening a subaccount is possible not only for an active-passive account, but also for an active or passive one if there is a need for additional decoding (or allocation) of property or liability.

SECOND ORDER SUBACCOUNTS

If there is a need, then it is possible to open subaccounts within a subaccount, which are the so-called second-order subaccounts (sometimes third-order).
For example:
76/1 - settlements with brokers
76/1/1 - settlements with broker "A"
76/1/2 - settlements with broker "B"
76/2 - settlements by exchanges
76/2/1 - settlements with exchange "B"
76/2/2 - settlements with the "G" exchange

ACCOUNTING ACCOUNTS

Sometimes, in the context of individual counterparties (a separate type of property or liability), accounting is called analytical accounting, so it is also appropriate to call a subaccount an analytical accounting account.

SYNTHETIC ACCOUNTING

Balance sheet accounts are usually called synthetic accounts, and accounting and balance in relation to balance sheet accounts are called synthetic accounting.
All subaccounts, just like balance sheet accounts, are presented in the form of a two-sided table, entries in which are made according to the same rules as for balance sheet accounts.
It is necessary to take into account that within each type of balance sheet accounts only subaccounts of the same type can be opened (within active - active subaccounts, within passive - passive subaccounts), except for active-passive balance sheet accounts - within them you can open subaccounts of any type (active, passive and active -passive). Thus, debit balances will always be stored only in subaccounts of active balance sheet accounts, credit balances - only in subaccounts of passive balance sheet accounts. From this you can obtain the total balances of the active and passive balance sheet accounts.
For active-passive subaccounts, this rule does not apply, since they may contain both credit and debit balances, that is, the status of mutual settlements with different counterparties is different.
To obtain the total balance of an active-passive balance sheet account, you will have to separate all active and all passive subaccounts and separately sum up the debit and credit balances.
Because of this, such accounts may have two balances - credit and debit.

COLLAPSE BALANCE, EXPANDED BALANCE

The collapsed balance is the difference between the larger and smaller balances, and the expanded balance is both balances at the same time. For each of these cases, the legislation provides for its own situations of use.
An example of an expanded balance is the case discussed in the second section, which can be found in the line “Debt of participants (founders) for contributions to the authorized capital (75)”, showing debit balance #75 “Settlements with founders”, and the case in the sixth section, which is located on the line “Dividend settlements (75)”, demonstrating the credit balance of the same account. To draw up a balance sheet, it is necessary to divide all accounts into two groups: active (with debit balances) and passive (with credit balances). For clarity, both groups are recorded in the following table with two columns.

Assets (accounts with debit balances)			Liabilities (accounts with credit balances)
Account number	balance amount (thousand rubles)		Account number	balance amount (thousand rubles)
51	33000		86	13000
			76	500
TOTAL:			TOTAL:

On the left side, in addition to active accounts, there will also be some active-passive ones (since some of them have debit balances). As a result, in the left half of the table there will be funds describing the assets of the enterprise. Property consists of financial, tangible and intangible assets and debts of counterparties in favor of the enterprise, that is, accounts receivable. By account numbers you can determine what type of property belongs to the company, and by the amount of balances - its value, that is, the amount of funds invested in it. The situation is similar with the right column of the table.

ASSETS OF THE ENTERPRISE

From the point of view of the structure of the enterprise’s property, the specified classification of its funds is the assets of the enterprise. The right half of the table represents all passive accounts, which always have credit balances, and part of the active-passive accounts, which also have these balances.
We find that the right half of the table describes the structure of the formation of the enterprise’s property, consisting of its own sources, borrowed funds, debts in favor of counterparties, that is, accounts payable, which also represents a liability. The numbers of accounts that have a credit balance show the sources of formation of the enterprise’s property (whether it was purchased with funds from a bank loan or with funds from the authorized capital), while the amounts of balances indicate the amount of the enterprise’s own funds and liabilities, that is, the amount of money from each source.

LIABILITIES OF THE ENTERPRISE

From the point of view of the structure of the sources of formation of the enterprise’s property, the specified classification of its funds is the enterprise’s liabilities. In essence, the assets and liabilities of an enterprise are the same funds, considered from different points of view (classification is carried out in two different ways): from a material point of view - assets, from the point of view of the nature of origin - liabilities. Therefore, the sum of all assets (debit account balances) is equal to the sum of all liabilities (credit balances). The resulting equality has its own name: the basic balance sheet equality.

BASIC BALANCE SHEET

The table above is not a complete balance sheet yet, but it is already similar to it. The expression "balance sheet converges" means that equality has been achieved between assets and liabilities. Thanks to this equality, the reasoning that both sides of the balance sheet are a description of the same means from different points of view is strictly mathematically proven.

Analytical accounting

Such detailed accounting of all transactions in accounting is called "analytical accounting". What is it for? To analyze the current financial condition of the bank, to forecast this condition, to plan performance results.

The elements of analytical accounting, as we have already seen, are detailed information on personal accounts. For this reason, personal accounts have another name - analytical accounts.

If you arrange all transactions on one account in chronological order for a specific date (or range of dates), you will get extract from the personal account.

The movement of funds through an account is called turnover

Balance– account balance.

If you sum up all debit and credit transactions on an account for a specific date (or range of dates), you will get turnover statement for personal account, and if you add information about the initial (incoming) and final (outgoing) balances, you get balance sheet for personal account, if only the remainders – balance sheet (or balance).

If you obtain similar information for all personal accounts in table form, you will get balance sheet for personal accounts.

From the rules of double entry bookkeeping it follows that:

the amount of debit turnover will be equal to the amount of credit turnover (in national currency);

the sum of balances on active accounts will be equal to the sum of balances on passive accounts (in national currency).

Synthetic accounting

However, such detail is not always required, and, moreover, may be unnecessary. Therefore, in accounting there is a concept "synthetic accounting".

Synthetic accounting defines the rules, or economic characteristics, by which detailed analytical information will be aggregated into hierarchical groups. This hierarchy is called chart of accounts and is regulated by Rules N 205-P.

According to these rules, personal accounts are combined into balance sheet accounts of the 2nd order, balance sheet accounts of the second order into balance sheet accounts of the 1st order, those, in turn, into sections, and sections into chapters. So, if we go down the hierarchy, we have the following picture:

Chapters (there are five in total (A, B, C, D, E)

Sections (1, 2, 3, 4...)

1st order bank accounts – 3-digit, for example, 407, 701, 909.

Bank accounts of the 2nd order are 5-digit, for example, 40702, 70107, 90902. The first three digits of the bank account of the 2nd order coincide with the corresponding account number of the 1st order.

For savings banks, an additional level is regulated between personal accounts and balance sheet accounts of the 2nd order - balance sheet accounts of the third order (7-digit). There may be other levels, each bank decides this for itself individually.

All synthetic accounting objects have a number, name and connection with a higher level. In addition, second-order balance sheet accounts have an active/passive characteristic, which applies to all personal accounts of a given balance sheet account.

It is clear that we can talk about balances and turnover on balance sheet accounts. They are obtained by summing up the corresponding balances and turnover on personal accounts.

If we draw up a table in which active balance sheet accounts with balances grouped according to the hierarchy of the chart of accounts are presented on the left, and passive balance sheet accounts on the right for a certain date are presented in the same way, then we will get bank balance.

It is clear that the totals for the left and right columns (the sum of balances on active balance sheet accounts and the sum of balances on passive balance sheet accounts in national currency) will be equal. And this indicator is called balance currency jar.

Rules for generating a personal account number

According to Rules No. 205-P, the personal account number depends on the balance sheet number to which it belongs. The personal account number is constructed as follows:

Balance account

Currency code

Phil./other number

Account number

Budget code.

Code ex/exp

The personal account number must be unique at a specific point in time in the set of all open personal accounts of the bank. After the reporting year (after December 31), new customer accounts are allowed to be assigned the numbers of personal accounts closed in the reporting year.

Example 1. Opening a personal account for a federally owned commercial enterprise to account for client funds:

Example 2 . Opening a personal account to record income - interest received on loans provided to commercial enterprises and organizations under federal ownership:

second balance sheet account	70101 (digits 1 - 5)
currency code (Russian ruble)	810 (bits 6 - 8)
security key	K (digit 9)
branch number	1 (digits 10 - 13)
income statement symbol	11106 (bits 14 - 18)
personal account serial number	1 (digits 19 - 20)
account number	70101810K00011110601

Financial statements

We mentioned reporting as one of the elements of the accounting method. Financial statements- a unified system of data on the property and financial position of the bank and the results of its activities, compiled on the basis of accounting data in regulated forms.

It is clear that the data of any reporting forms must correspond to and not contradict the data of analytical and synthetic accounting. And the data of analytical and synthetic accounting should not contradict each other.

If there is a single integrated system capable of containing reliable and detailed information on all financial transactions of the Bank and its branches, the problem of data inconsistency in different reports ceases to exist, since different reports are based on the same data.

All reporting can be divided into several groups:

operational reporting– for the most part, daily reporting based on the results of the past operational day, its form, as a rule, is regulated by the Central Bank or local authorities;

intrabank reporting- for the most part, daily reporting based on the results of the past operating day, its form, as a rule, is regulated by the bank’s accounting policy;

monthly, quarterly, annual reporting - o reporting based on the results of the corresponding reporting period regulated by the Central Bank.

Documentation of financial and business transactions

accounting document(or primary document) is a written certificate that confirms the fact of a financial transaction and the right to carry it out.

On the one hand, it performs the function of an impulse that gives rise to the movement of financial resources, and on the other hand, it performs the function of a basis (or justification) that gives this movement legal force.

Rule: In order for a financial transaction to be completed and, in particular, reflected in accounting, a primary document must appear.

For example, a contract, payment document, internal order, etc. can serve as a primary document. But, in any case, it must contain complete information about the financial transaction, namely:

Title of the document;

Document Number;

document date;

signatures of the persons responsible for this operation.

Accounting documents are distinguished:

by purpose: administrative, acquittal, payment and combined;

in order of compilation: primary and summary;

by the method of recording transactions: one-time and cumulative;

by place of compilation: internal and external;

in order of filling: filled out manually and compiled by an automated system.

8.Organization of document flow in the Bank

As we have already said, in order for a financial transaction to be reflected in accounting, a document must appear. In order for it to be reflected in the accounting accounts, there must be payment document.

Main types of payment documents

Payment documents can be classified:

by form of funds (cash, non-cash);

in the direction of cash flow (to the bank, from the bank, within the bank);

by type of document (payment order, etc.);

by the method of delivery to the bank (on paper, via electronic communication channels, the bank-client system, from branches and branches, from correspondent banks, from the cash register center; through information reading devices - a scanner, etc.);

in relation to the balance sheet (balance sheet (according to Chapter A), off-balance sheet).

Non-cash documents

The essence of non-cash money circulation is that payments are made by transferring money from the payer’s account to the recipient’s account. Depending on whether the accounts of the payer and the recipient are in the same or different banks, the documents are divided into:

internal;

debit documents;

loan documents.

Internal documents:

DT account of the client (bank), CT account of the client (bank).

Debit documents (money leaves the bank):

Dt client (bank) account, Kt correspondent account.

Loan documents (money comes to the bank):

DT correspondent account, CT account of the client (bank).

Organizations have the right to use any of the possible forms of payment regulated in Regulation No. 2-P. According to this provision, non-cash payments can be made using documents of the following type:

Payment order– an order of the account owner (payer) to the bank servicing him, documented in a settlement document, to transfer a certain amount of money to the recipient’s account opened in this or another bank.

Payment request– is a settlement document containing the claim of the creditor (recipient of funds) under the main agreement to the debtor (payer) for the payment of a certain amount of money through the bank.

Collection order– is a settlement document on the basis of which funds are written off from payers’ accounts in an indisputable manner.

The forms of printing of these documents and the procedure for their processing are regulated by Regulation 2-P. In addition, there is another type of payment, but not settlement document:

Memorial Order, off-balance sheet memorial order - an internal bank document.

Payment documents must contain the following details:

Name;

• details of the payer, his account number, taxpayer identification number (TIN), details of the payer's Bank;

  details of the recipient of the funds, his account number, taxpayer identification number (TIN), details of the recipient's bank;

  purpose of payment;

  signatures and seals.

Method of delivery of non-cash documents to the bank

As a rule, most client documents are received by the bank on paper. Documents are entered into the ABS by bank employees or through a scanner and processed by its means. Documents created manually or automatically within the bank are processed in the same way.

Some documents from clients are received through the bank-client system. As a rule, they enter the ABS through a certain gateway and are processed in the same way as documents entered manually.

Every day, documents are received from the RCC for crediting funds to bank clients. The method and technology of interaction with the RCC is determined by the region, but, as a rule, it involves the automatic crediting of funds to clients according to full-format electronic documents.

Payments from correspondent banks are received in a similar manner.

There are banks that are large clearing centers for their branches or other banks. In this case, the bank is an intermediary in the routing of documents and a large number of documents received via electronic channels are automatically processed and sent to their destination.

Cash documents

One of the peculiarities of Russia is the high level of cash in circulation. Therefore, banks are forced to engage in cash operations, which means storing and issuing cash and collecting customers.

In relation to the bank, cash transactions are divided into:

consumables, which are drawn up with expense cash documents, and which are handled by expense cash desks;

receipts, which are drawn up with cash receipt documents, and which are handled by cash receipts.

Expenditure documents (money leaves the bank):

DT account of the client (bank), CT cash account.

Incoming documents (money arrives at the bank):

DT cash account, CT client (bank) account.

Thus, the bank has two types of “windows” through which it interacts with the outside world. This is a cash account and a correspondent account.

By type, cash documents are divided into:

cash receipt order;

account cash warrant;

announcement for cash contribution;

check for cash delivery.

Basic details of cash documents:

Name;

document number, day, month and year of its issue;

amount by cash register symbols;

details of the depositor/recipient of funds (account number, full name, passport details);

cash account number;

signatures and seals.

When processing a non-cash document, the transaction is reflected in the accounting accounts, which are determined by the details of the document.

Since cash transactions are associated with the movement of a real amount of cash, there are more stringent requirements for the rules for their implementation. In particular:

Cash expense transactions performed by accounting employees are controlled centrally by a controller.

The document flow for incoming cash transactions should be organized so that the issuance of receipts to clients and the crediting of amounts to their accounts are carried out only after the actual receipt of money at the cash desk.

The document flow for expense cash transactions should be organized so that funds are issued to customers only after the amounts have actually been written off from the accounts.

9.Structure of the Russian banking system. Bank is a subject of the interbank settlement system

Until now, we have considered the bank as a kind of separate structure that performs its functions within the framework of certain rules. In reality this is, of course, not the case. Any bank, commercial, savings, is an element of the Russian banking system. For each bank, its individual role in this system is important, as is the state of the system as a whole.

According to the Law on the Central Bank, Russia has a two-tier banking system. See fig.

All of these entities, being participants in the banking system, are strictly subordinate to the Central Bank of the Russian Federation and a higher level. Since a bank, branch, etc. is a respectable taxpayer, then, like any organization, it is accountable to the State Tax Inspectorate. The Central Bank of the Russian Federation is the main bank of the state, independent of the legislative and executive authorities. The main functions of the Central Bank of the Russian Federation: carrying out a unified state monetary policy, issuing cash, licensing credit and audit organizations, supervising banking activities, developing regulatory documents.

All payments between organizations can be divided into 2 groups:

Settlements between organizations that have accounts opened in the same bank.

Settlements between organizations with accounts opened in different banks.

In the first case, the bank itself transfers funds from the payer’s account to the recipient’s account within the first day (see figure). However, it is clear that the share of such calculations is small.

In the second case, we can talk about interbank settlements.

Interbank settlements- These are settlements carried out by banks on the basis of the relationships established between them. Such calculations can be made through:

settlement network of the Bank of Russia;

credit organizations for Loro and Nostro accounts;

intrabank settlement system.

Settlement network of the Bank of Russia

Settlement network of the Bank of Russia- a set of cash settlement centers that are entrusted with the functions of ensuring payments in the banking system. Every commercial bank must have a correspondent account in some RCC, i.e. RCCs are intermediaries in conducting settlement transactions between banks. Settlements between banks are recorded according to their correspondent accounts opened with the RCC.

For the accuracy and efficiency of calculations, clear identification of the participants in the calculations is necessary. As we have already said, to make payments, all banks in Russia receive an identifier - a bank identification code (BIC).

Thus, for an organization that has a unique account in a bank, the identifier becomes its account number and the BIC of the bank in which this account is opened. In particular, for a bank the identifier will be the BIC of the RCC in which it is serviced and the correspondent account (the same personal account). See fig.

Now, if Bank 1 and Bank 2 are serviced by the same RCC, then (such settlements are called intraregional), in fact, the RCC debits the amount from the correspondent account of the payer’s bank and credits it to the correspondent accounts of the recipient’s bank.

In the case when the RCCs are different, it starts working MFO system(interbranch turnover), which, through the exchange of initial and response advice notes, records the fact of debiting and crediting funds to bank correspondent accounts.

RCC 1

RCC 2

Correspondent account of Bank1

Correspondent account of Bank2

Initial and response advice

Bank 1

Bank 2

Client Account 1

Correspondent account of Bank1 in RCC 1

Correspondent account of Bank2 in RCC 2

Client Account 2

Calculations for Loro and Nostro accounts

To carry out settlements, banks can open correspondent accounts with each other and enter into contractual relations. Correspondent accounts are divided into two types: Loro account(passive account, your account with us, analogous to an organization’s current account), Nostro account(active account, our account with you, analogous to a correspondent account in the RCC). That is, in fact, one bank becomes a clearing center for another bank.

Intrabank settlement system

Given the trend towards the consolidation of banks and their transformation into multi-branch structures, a credit organization naturally opens mutual correspondent accounts for inter-branch settlements.

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