Any company in the course of its activities carries out certain operations. They must be recorded in accounting. In this case, accounts are involved. They participate in reporting.

What are business transactions?

A business operation (HO) is a specific action that changes either the composition of property, or its location, or the sources of its formation. Also, economic losses may be associated with changes in budget formation, company ownership structure, equity and borrowed money ah, reserve capital. The fact of a business transaction is the basis for creating an accounting entry. The posting is generated on the basis of documents confirming the operation.

A certain event entails a change in indicators. For example, capital and the volume of property may change. Values ​​can either increase or decrease. Changes in capital cause changes in the balance sheet currency. Consequently, the amount of assets and liabilities also changes.

Examples of business transactions in accounting

Let's look at examples of operations and their approximate structure:

• Supply. Examples of business operations: receipt of raw materials, transfer of funds to the supplier, input of raw materials into production.
• Implementation. Examples of financial expenses: expenses for sales of products, receipt of revenue, sale of goods.
• Production. Examples of financial assets: payment of salaries to employees, depreciation of fixed assets, acceptance of a contractor’s work, transfer of funds to a contractor.

These are the most common types of business transactions.

Types of business transactions

Let's look at the table with the classification of business transactions:

Impact on balance	Debit correspondence	Loan correspondence
Change in Assets	Active	Active
Changing Liabilities	Passive	Passive
Increasing assets and liabilities	Active	Passive
Decrease in assets and liabilities	Passive	Active

These are four types of transactions, which are classified according to the way they affect the balance sheet.

Let's take a closer look at the types of transactions (A is an asset, P is a liability, O is turnover):

• 1 type Entries that reduce one asset item by increasing another. Examples of type 1: goods have arrived at the warehouse, money is sent from the account to the cash register. In this case, the structure of the property changes, but the final amount remains the same.

  This type has the following formula:
  A balance + O on the debit of account 1 – O on the credit of account 2 = P balance.

• Type 2 Postings changing liability items. Examples of type 2: multiplying reserve capital by changing the amount of profit. In this case, the chemical enterprise causes a change in the structure of sources of funds, but the final assessment remains the same.

  This formula belongs to this type:
  A balance = P balance + O on the credit of account 1 – O on the debit of account 2.

• Type 3 Actions that increase the value of a company's assets and liabilities. Example: operations for the sale of fixed assets, obtaining a loan. Postings change the balance sheet currencies.

  Formula:
  A balance + O on the debit of account 1 = P on the balance + O on the credit of account 2.

• Type 4 Actions that reduce commitment values ​​or volume equity due to a decrease in the volume of assets. Example: payments to suppliers. In the process, both assets and liabilities are reduced.

  Formula:
  A balance – O on the debit of account 1 = P balance – O on the credit of account 2.

Operations are also classified according to their content:

• Material. Movement of inventory items is expected.
• Financial. Assume the movement of funds.
• Calculated. Settlements with counterparties.

The type of transaction determines the features of its reflection in accounting.

How to set the operation type

To determine the type of transaction, you need to analyze which accounts were used in the transactions and what changes in the balance sheet currency were made. The following information will help make the determination easier (A – active, P – passive):

• Active XO. Correspondence: both accounts A. Dt increases, and Kt decreases. The balance does not change.
• Passive XO. Correspondence: both accounts P. Dt decreases, Kt increases. The balance does not change.
• Mixed XO for an increase. Correspondence: Dt - A, Kt - P. Dt and Kt increase. The balance increases.
• Mixed XO for reduction. Correspondence: Dt - P, Kt - A. Dt and Kt indicators are decreasing. The balance will be reduced.

To accurately establish the type of transaction, you need to have information about the chart of accounts and balance sheet structure.

FOR YOUR INFORMATION! An asset is the company's property, and a liability is the sources of this property. There are mixed forms in both assets and liabilities.

Accounting entries depending on the type of transaction

Let's consider transactions for the first type of business transactions:

• Direction of raw materials to production: Dt20 KT10.
• Receiving funds from the buyer: Dt51 KT60.
• Directing funds to the cash desk: DT50 KT51.

Accounting entries for type 2 operations:

• Withholding personal income tax from salary: Dt70 KT68.
• Increase in reserve due to profit: Dt84 Kt82.
• Advance payment to the supplier from borrowed money: Dt60 Kt66.

Postings for transactions of type 3:

• Receiving material from the supplier: Dt10 Kt60.
• Payment of salaries: Dt20 Kt70.
• Receipt of borrowed funds: Dt51 Kt66.

Postings for transactions of type 4:

• Loan repayment: Dt66 Kt51.
• Payment of salaries: Dt70 Kt51.
• Direction of payment to the supplier: Dt51 Kt60.

These are the accounting entries that are used most often.

Nuances of posting transactions

Each operation has a dual nature. It affects both assets and liabilities simultaneously. The dependence of Dt and Kt is called correspondence of accounts. On the left (on debit) the remaining assets of the company are recorded, and on the right (on credit) – the source of its origin. Postings must be recorded at the time of the transaction.

Each wiring is documented. Primary documentation confirms the actual existence of a business transaction. Not only accountants, but also managers and executives work on its preparation. The primary documentation must contain the following mandatory information:

• Signatures of authorized persons.
• Information about the person responsible for the operation.
• Information about the contents of the operation.
• Date the document was completed.
• Document type.

For ease of entering information, the account is assigned a number. Double entry allows you to confirm the equality of turnover for Dt and Kt for reporting period. If an inequality has formed, this is evidence of an error. Also, double entry makes it easy to establish the contents of the posting.

Examples

Let's look at examples of reflecting transactions in accounting:

• The account of Prioritet LLC received funds in the amount of 5 thousand rubles for the transferred goods. In this case, the following wiring will be used: Dt51 Kt62. Transaction amount: 5,000 rubles. In this case, the balance sheet currency remains the same, but the assets change. The current account is replenished by 5 thousand rubles, the “Settlements with customers” account is reduced by the same amount.
• At the end of the reporting period, Priority LLC made a profit. The manager needs to calculate dividends in the amount of 10 thousand rubles. The wiring will be as follows: Dt84 Kt75. Transaction amount: 10 thousand rubles. The balance currency remains the same. Only the passive changes.
• Raw materials worth 4 thousand rubles arrived at the warehouse of Prioritet LLC. The wiring will be like this: Dt41 Kt60. Amount: 4,000 rubles. In this case, the balance sheet currency changes.
• Priority LLC transferred funds in the amount of 5 thousand rubles to the supplier for delivery. The wiring will be like this: Dt60 Kt51. Amount: 5 thousand rubles.

The posting reflects the amount of the transaction, as well as the primary document on the basis of which it was generated.

In accordance with the law, responsibility for the organization accounting in the organization and compliance with laws when carrying out business operations is the responsibility of the manager.

The head of the organization must create the necessary conditions for proper accounting, ensure mandatory compliance by all departments, services and employees with the requirements of the chief accountant in terms of registration and provision accounting documents. Chief Accountant reports directly to the head of the organization and is responsible for the formation accounting policy, accounting, timely provision of complete and reliable financial statements. The chief accountant ensures compliance of ongoing business transactions with legislation Russian Federation, monitors the rational use of resources and manages the accounting service.

The structure of the accounting service depends primarily on the scale of the organization’s activities, the conditions of the organization and production technology, the volume of accounting work and the availability of technical accounting tools.

Accounting in the organization is carried out in accordance with those developed by the chief accountant accounting policy approved by the manager.

In this case it is affirmed:

working chart of accounts;

forms of primary documents (standard and developed within the organization);

the procedure for conducting an inventory of the organization's assets and liabilities;

methods for assessing types of property and liabilities;

document flow rules and accounting information processing technology;

procedure for monitoring business transactions. The accounting methodology in the Russian Federation involves the use of a chart of accounts, which is mandatory for use in all organizations.

This chart of accounts is a unified list of coded information (i.e. information where each item is assigned a specific number - code), reflecting a list of accounting accounts that group information about the organization’s property and the sources of its formation. In order for accounting to be more effective in a particular organization, there is the concept of a “working chart of accounts”, i.e. a plan adopted by a given organization, which indicates the necessary working subaccounts and analytical accounts within the framework of the unified ones. commercial accounting

According to paragraph 3 of Art. 6 of the Federal Law “On Accounting”, when forming accounting policies in each organization, a working chart of accounts must be approved. The working chart of accounts is full list synthetic and analytical accounts necessary for an organization to maintain accounting records. It is developed on the basis of a standard Chart of Accounts approved by the Ministry of Finance of the Russian Federation.

Accounts in which the organization's property, its obligations and business processes are reflected in a generalized form are called synthetic (first-order accounts). These include the accounts “Fixed assets”, “Materials”, “Cash”, “Authorised capital”, “Settlements with personnel for wages”, etc. Accounting carried out on such accounts only in monetary terms is called synthetic.

To obtain detailed, more detailed information about accounting objects, analytical accounts are used. Accounts that reflect detailed data on each individual type of property, obligations of the organization and processes are called analytical. Analytical accounts are opened in addition to synthetic accounts to obtain private detailed indicators of the movement of property and obligations of the organization. Accounting carried out on analytical accounts is called analytical.

There is a certain relationship between analytical and synthetic accounting. The balances and turnover of a particular synthetic account must be equal to the balances and turnover of all analytical accounts opened in addition to this synthetic account.

At the same time, some synthetic accounts consist of several groups of analytical accounts. The first (after the synthetic account) groups of accounts analytical accounting are called sub-accounts (second-order accounts). Subaccount is an intermediate accounting link between synthetic and analytical accounts. Each of the subaccounts combines several analytical accounts, but itself is combined with other subaccounts by one synthetic account.

If the Chart of Accounts does not contain the accounts necessary for the organization’s activities, it can enter additional synthetic accounts using free codes. In this case, the introduction of accounts must be agreed upon with the Ministry of Finance of the Russian Federation.

All business transactions are documented with primary accounting documents. General requirements for the preparation of documents are established in paragraph 2 of Art. 9 of the Federal Law "On Accounting". Forms of primary documents reflecting the facts of the financial and economic life of the organization, for which standard forms are not provided, as well as forms of documents for internal accounting reporting and a document flow schedule are mandatory elements of the accounting policy.

Primary accounting documents must have a number mandatory details: name of the document, form code, date of preparation, name of the organization, surnames and initials of officials and signatures of the persons who compiled the document, content of the business transaction, its quantitative characteristics in kind and monetary terms, etc.

The creation of primary documents, the procedure and timing of their transfer to the accounting department to reflect transactions in the accounting accounts are carried out in accordance with the document flow schedule approved by the organization.

Document flow means the movement of documents from the moment they are compiled in a given organization or received from outside until they are deposited in the archive after processing and systematization. The document flow schedule indicates the deadlines for the preparation, submission and processing of primary documents, registration and grouping of accounting data, indicating the responsible persons. The document flow schedule is drawn up by the chief accountant of the organization and, after approval by the manager, becomes binding.

Unified forms have been approved for the following sections of accounting:

on accounting of products and raw materials;

on accounting of labor and its payment;

on accounting of materials, fixed assets and intangible assets;

on recording inventory results;

for accounting of cash and settlement transactions.

Information from primary documents is transferred to accounting registers. In accounting, a register refers to various types of tables into which data from primary documentation is entered. Registers are divided according to three bases:

purpose (chronological, systematic and combined);

generalization of data (integrated, differentiated);

by appearance (books, cards, loose sheets, machine media).

In accordance with Federal law“On Accounting” accounting registers are intended to systematize and accumulate information contained in primary documents accepted for accounting, for reflection on accounting accounts and in financial statements.

Before entries in synthetic accounting registers, primary documents are systematized and accumulated. Sign up for accounting registers carried out manually or by machine. In the first case, transactions are recorded manually with ink or a ballpoint pen (in cases where several copies are filled out, by copying). Machine recording is made when using computer technology. Entries in accounting registers must be short, neat, clear, and legible. Correction of errors in accounting registers is carried out:

in a proofreading manner;

method of additional postings (additional entry);

using the “red reversal” method (reversal entry method). The use of one method or another depends on the time of detection of errors and its nature.

The corrective method is used when an incorrect entry (error) is detected during the accounting period (before reporting) and only in one register, i.e. correspondence of invoices is not affected. Errors in accounting registers are corrected as follows: the incorrect text and amount are crossed out and the correct text and amount are written above the crossed out (or next to it). The crossing is done with one line so that the correction can be read.

The other two correction methods apply if the error is discovered after reporting or affects two registers, i.e. There was an incorrect re-entry of the amount or correspondence of accounts.

This or that method is used in the following cases:

if the registers reflect an amount less than the correct amount, then use the additional recording method;

if the registers reflect an amount greater than the correct amount, then use the reversal entry method (“red reversal”).

Making corrections using the additional entry method (additional postings) is carried out in two stages:

• 1) the amount for which an adjustment entry must be made is determined;
• 2) this amount is recorded in the accounting registers.

The missing amount is entered into the registers in the same correspondence as the corrected amount.

A reversal entry is used in several cases:

• 1) when the incorrectly recorded amount is greater than the correct one;
• 2) when the correspondence of accounts is incorrectly indicated;
• 3) when the initial entry in the correspondence of accounts and the amount was completed correctly, but the purpose of this entry, and therefore the business transaction, was not achieved.

In the first case, the reversal entry is carried out in two stages:

• a) the previous incorrect entry is canceled (using the “red reversal” method);
• b) correct entries are made in the accounting registers.

In the second case, the procedure for performing a reversal entry is as follows:

• a) the incorrect entry is canceled completely - both the amount and the correspondence of the accounts are repeated with a red reversal;
• b) the correct amount is recorded in the correct correspondence in the usual way.

The third case of using a reversal entry is when the original entry was completely correct at the time it was made, but then the amount turned out to be greater than the actual amount. This situation occurs often, for example, when materials released for production were not completely consumed. To correct operations, the “red reversal” method is used. To do this, the previous amount is also canceled and then a new, correct one is entered.

The advantage of the supplementary and reversal entry methods is that corrections can be made both before and after reporting.

The list of registers is determined by the form of accounting used in the organization. The form of accounting is understood as a set of various accounting registers with in accordance with the established procedure and the way to write in them.

Currently, the following accounting forms recommended by the Ministry of Finance of the Russian Federation are used:

journal order form;

memorial warrant form;

accounting forms using computer technology;

simplified form of accounting.

The form of accounting is determined by the following characteristics: the number, structure and appearance of accounting registers, the sequence of connections between documents and registers, as well as between the registers themselves and the method of recording in them, that is, the use of certain technical means.

In the journal-order form of accounting (Fig. 1.6), the information reflected in the primary documents is entered directly into the journal-order or is pre-grouped in accumulative statements. Order journals are used throughout the month to reflect transactions on a separate synthetic account or a group of interrelated accounts. At the end of the month, the results of the order journals are reflected in the General Ledger used in reporting.

Rice. 1.6.

Advantages of the journal-order form of accounting:

• 1) records of all business transactions are kept in cumulative documents (order journals), which makes it possible to group credit transactions for each synthetic account in the context of corresponding debited accounts;
• 2) in one register you can combine chronological and systematic records and use the monthly results of journal orders to record turnover in the General Ledger, without resorting to drawing up memorial orders;
• 3) for some synthetic accounts it is possible not to maintain special analytical accounting registers;
• 4) a direct link between analytical accounting and synthetic accounting, as well as with the balance sheet, is achieved;
• 5) the use of order journals allows, when registering transactions in them, to quickly navigate the correspondence of accounts and prevent entries that do not correspond to the economic content;
• 6) conditions are created for a wide division of labor.

The disadvantages of the journal-order form of accounting include the complexity and cumbersomeness of constructing journal-orders, which are focused on manually filling out data and complicate the mechanization of accounting.

The composition of accounting registers and the sequence of entries in them in the memorial-order form of accounting are presented in Fig. 1.7.

Rice. 1.7.

In the memorial-warrant form of accounting, memorial orders are drawn up based on data from primary or cumulative documents, which are recorded in the registration journal and then in the General Ledger (synthetic accounting register). Analytical accounting is kept in cards, entries in which are made on the basis of primary or summary documents. Based on the data from synthetic and analytical accounts, at the end of the month, turnover sheets are drawn up, the data of which is compared with each other.

The memorial-order form of accounting is distinguished by the strict consistency of the accounting process, the simplicity and accessibility of accounting equipment; it widely uses standard forms of analytical registers, calculating machines, and the copying method of registration. In addition, it makes it easy to divide accounting work between qualified and less qualified workers.

The main disadvantage of this form of accounting is its labor intensity, caused by repeated duplication of the same records.

A significant part of the shortcomings inherent in both the journal-order and memorial-order forms of accounting are freed from an automated form of accounting created on the basis of the use of computer technology. In general, this form of accounting is characterized by the following sequence of information processing: computer storage medium - computer - machine diagrams of output information.

One of the options for an automated form of accounting is presented in Fig. 1.8.

Rice. 1.8.

1. The use of machine-oriented forms of accounting ensures: mechanization and largely automation of the accounting process; high accuracy of accounting data; efficiency of accounting data; increasing the productivity of accounting workers, freeing them from performing simple technical functions and providing greater opportunity engage in control and analysis economic activity; linking all types of accounting and planning, since they use the same information media.

Currently the main part commercial organizations maintains records using personal computers based on various application software packages or proprietary programs.

Small businesses are allowed to use a simplified form of accounting, in which only two types of accounting registers can be used - the Book of accounting of facts of economic activity (synthetic accounting register) and the accounting sheets of relevant objects (fixed assets, inventories, finished products, etc.), which are analytical accounting registers.

The book of accounting of facts of economic activity (Journal-Main) is filled out either directly according to the data of primary documents, or according to the final data of statements (a sample of this book is presented in Table 1.4).

Table 1.4 Book "Magazine-Main"

This register reflects the organization’s economic assets, their circulation and results (profit and loss). In this case, each operation in the course of the movement of funds is recorded as a debit of the account (when funds arrive) and as a credit to the account (when they leave). The movement of income (profit) from the moment the latter is identified is reflected in the opposite direction from the debit of one account (when profit is written off) to the credit of another account (when it is received) (debit of account 90, credit of account 99).

In this book, each amount is reflected in the columns “Turnover Amount” three times, in the debit of one account and the credit of another account. Therefore, the total turnover amount always equals the amount debit turnover and the sum of credit turnover of all accounts, which allows you to control the movement of funds.

For analytical accounting, you can use three types of registers:

a) a book (cards) in a quantitative and total form, which reflects funds and their movement by type (fixed assets, materials, products, etc.).

Table 1.5 Book of quantitative and total accounting

b) a book (cards) of polygraph form, which takes into account production costs and output. Accounting in this book is carried out by type of production.

Table 1.6 Book of polygraph form

c) book (cards) of contract form, where they keep records of settlements with suppliers and contractors, buyers and customers, as well as other organizations and persons.

The student must

have an idea:

On the purpose of accounting accounts

know:

Structure and structure of accounts

Double entry

Types of business transactions

be able to:

Prepare invoice correspondence

Prepare turnover sheets

4.1 Structure of an accounting account, its characteristics

4.2 Dual reflection of business transactions. Account correspondence

4.3 Synthetic and analytical accounts, their relationship

4.4 Chronological and systematic registration of business transactions. Summarization of accounting data in the turnover sheets

4.1 STRUCTURE OF AN ACCOUNTING ACCOUNT, ITS CHARACTERISTICS

Account is a method of grouping, systematizing and secondary registration of information about the state and movement of economically homogeneous types of property, sources of its formation and economic processes. Each account is designed to reflect homogeneous objects: fixed assets, materials, finished products, etc.

A systematic list of accounting accounts is presented in standard plan accounting accounts of the financial and economic activities of the enterprise. To each accounting account in this plan a number is assigned.

Graphically, an accounting account can be depicted as a two-sided table, the left side of which is called debit (Dt), right credit (Kt) (see Fig. 4.1.1).

Initial balance(Сн) - balance at the beginning of the reporting period.

Turnover- the amount of business transactions recorded on one side of the account: debit - debit turnover (OD), on loan - credit turnover (OK).

Final balance(Sk) - balance at the end of the reporting period.

Dt Account Kt
Sn
OD	OK
Sk

Rice. 4.1.1 Account structure

In relation to the balance, accounts are distinguished:

1) active;

2) passive;

3) active-passive.

Active accounts are intended to reflect the presence and movement of the enterprise’s property. The active account has debit balance. Initial balance means the balance of the enterprise's property at the beginning of the period. Debit turnover reflects business transactions that cause an increase in property. Loan turnover reflects business transactions that cause a decrease (disposal, write-off) of property. Final balance means the balance of the enterprise's property at the end of the reporting period and is calculated using the formula:

Sk = Sn + OD - OK.

In the event that CH + OD = OK, the final balance will be equal to zero.

Active accounts include: “Fixed assets”, “Materials”, “Cash”, “Cash accounts”, etc.

The active account diagram is shown in Fig. 4.2.2

Rice. 4.2.2 Active account scheme

As an example, consider the “Materials” account (see Fig. 4.2.3).

Rice. 4.2.3 Active account scheme “Materials”

According to the account data, it is clear that at the beginning of the reporting period the organization had materials in the amount of 10,000 rubles, during the reporting period materials were received in the amount of 6,000 rubles, materials were withdrawn in the amount of 3,000 rubles, and materials remained in the amount of 13,000 at the end of the reporting period. rub. (10,000 + 6,000 - 3,000). Entries in the “Materials” account were made based on business transactions:

1) materials were received from the supplier in the amount of 4,000 rubles;

2) materials written off to the main production in the amount of 3,000 rubles;

3) materials purchased at the expense of accountable amount 2000 rub.

Passive accounts are intended to reflect the presence and movement of sources of formation of the enterprise’s property. A passive account has only a credit balance. The initial balance means the presence of sources of formation of property at the beginning of the period. Loan turnover reflects business transactions that cause an increase in the formation of sources of property. Debit turnover reflects a decrease in the use of sources. The final balance means the presence of sources of formation of property at the end of the period and is calculated using the formula:

Sk = Sn + OK - OD.

In the event that Сн + OK = OD, the final balance will be equal to zero.

Rice. 4.2.4 Passive account scheme

Let's consider the reflection of business transactions on the passive account “Reserve Capital” (see Fig. 4.2.5).

Rice. 4.2.5 Passive account scheme “Reserve capital”

According to the account data, it is clear that at the beginning of the reporting period, the amount of reserve capital was 100,000 rubles; during the reporting period, there was an increase in reserve capital by 10,000 rubles. and its use by 13,000 rubles; at the end of the reporting period, the amount of reserve capital was 97,000 rubles. (100,000 + 10,000 - 13,000). Entries in the “Reserve Capital” account were made on the basis of business transactions:

1) the reserve capital covers losses from previous years in the amount of 13,000 rubles;

2) part of the profit (10,000 rubles) was used to replenish reserve capital.

Active-passive accounts combine the properties of active and passive accounts. They come in two types:

With bilateral balance;

One-sided balance.

Active-liability accounts with bilateral balances can havesimultaneously debit and credit balance , it is called expanded. These include accounts for accounting settlements with suppliers, accountable persons, and various debtors and creditors. The diagram of an active-passive account with a bilateral balance is shown in Fig. 4.7.

Rice. 4.2.6 Scheme of an active-passive account with a bilateral balance

The opening balance by debit means the balance accounts receivable At the beginning of the reporting period. The opening balance on a loan means the balance of accounts payable at the beginning of the reporting period. Debit turnover reflects business transactions that cause an increase in accounts receivable and (or) a decrease in accounts payable.

Loan turnover reflects business transactions that cause an increase in accounts payable and (or) a decrease in accounts receivable. The final debit balance means the balance of accounts receivable at the end of the reporting period.

The final loan balance means the balance of accounts payable at the end of the reporting period. The expanded balance in an active-liability account can only be determined using analytical accounts. In a synthetic active-passive account, you can calculate a collapsed balance, which has a control value. To do this you need:

1) CH Dt + Turnover by Dt;

2) CH Kt + Turnover by Kt;

3) subtract the smaller from the larger amount;

4) record the received amount in the balance on the side where the larger amount was.

Thus, the result will be either a debit balance or a credit balance. This will be discussed in more detail in paragraph 3 of the plan.

Active-liability accounts with one-sided balance can have a debit or credit balancealternately. A typical example of such accounts is the Profit and Loss account. The debit balance of this account means profit, the credit balance means loss. During the reporting period, the debit reflects losses (losses, expenses), and the credit records the profits (income) of the organization.

4.2 DUAL REFLECTION OF BUSINESS OPERATIONS. CORRESPONDENCE OF INVOICES

Every business transaction has a dual nature. For example: Business transaction: Cash received from the current account to the cash desk in the amount of 20,000 rubles. This, on the one hand, causes an increase Money at the cash desk, on the other - a decrease in funds in the current account by the same amount. Business transaction: Materials were received from the supplier in the amount of 5,000 rubles. This, on the one hand, causes an increase in materials, and on the other, an increase in accounts payable to the supplier.

The dual nature of transactions gives rise to duality in their reflection on accounts, that is, in order to reflect a business transaction, at least two accounting accounts are necessary.

Principle double entry is that each business transaction in the same amount is reflected twice: as a debit to one account and a credit to another. The relationship of accounts, determined by the economic content of a business transaction, is called correspondence of accounts . The accounts between which such a relationship has arisen are called corresponding . The designation of correspondence of accounts, that is, the name of debited and credited accounts indicating the amount for a given operation, is called accounting entry . For the above business transactions, the accounting entries will look like this:

1) Dt 50 “Cash desk” Kt 51 “Cash accounts” - 20,000 rubles;

2) Dt 10 “Materials” Kt 60 “Settlements with suppliers and contractors” - 5000 rubles.

Accounting entries allow you to correctly post business transactions across accounts.

In order to post the first business transaction, you need to open two accounting accounts: 50 “Cash” and 51 “Cash Accounts” - and write down the amount of 20,000 rubles on them.

Dt 50 “Cash desk” Ct Dt 51 “Cash accounts” Ct

CH 60,000 1) 20,000 1) 20,000

Rice. 4.8. Recording transactions on accounting accounts

In order to post the second operation, you need to open account 10 “Materials” and account 60 “Settlements with suppliers and contractors” (see Fig. 4.9).

Dt 10 “Materials” Kt Dt 60 “Settlements with suppliers and contractors Kt

Rice. 4.9. Recording transactions on accounting accounts

Accounting entries can be simple or complex.

Simple accounting entries reflect the interaction of two accounting accounts: one for debit, the other for credit. Complex reflect the interaction of one debit account and several credit accounts, or vice versa. The double entry principle ensures interconnected reflection of business transactions on accounting accounts; in addition, it has reference value . At the end of the reporting period, when calculating the turnover of all accounting accounts, the debit and credit turnover should be equal; inequality indicates an error.

4.3 SYNTHETIC AND ANALYTICAL ACCOUNTS, THEIR RELATIONSHIP

According to the degree of detail and the amount of information covered, all accounting accounts are divided into synthetic and analytical.

Synthetic accounts are called accounts on which accounting is kept in a generalized form, in a single monetary measure.

Analytical accounts are called accounts in which more detailed, detailed accounting is kept in both natural and monetary measures.

Accounting carried out on synthetic accounts is called synthetic, and on analytical accounts - analytical. Analytical accounts are opened in the development of a certain

synthetic account, that is, a synthetic account consists of several analytical accounts and generalizes them. The intermediate link between them are subaccounts. The synthetic calculation scheme is shown in Fig. 4.3.1

Rice. 4.3.1 Structure of a synthetic account

The Chart of Accounts presents codes and names of first-order accounts (synthetic) and second-order accounts (subaccounts), however, not all synthetic accounts may have subaccounts. Analytical accounts opened in development of synthetic accounts or subaccounts are approved by each enterprise independently.

There is a direct relationship between synthetic and analytical accounts:

1) the amount of the balance at the beginning of the month in analytical accounts is equal to the balance at the beginning of the month in the synthetic account that combines them;

2) the turnover in the debit and credit of one synthetic account is equal to the sum of the turnover (respectively) in the debit and credit of all analytical accounts related to it;

3) the amount of the balance at the end of the month on analytical accounts is equal to the balance at the end of the month on the synthetic account combining them.

Let's consider the relationship between synthetic and analytical accounts opened to it using the example of account 71 “Settlements with accountable persons” (see Fig. 4.3.1).

At the beginning of the reporting period, account 71 contained accounts receivable in the amount of 5,000 rubles, including 3,000 rubles for Karavaev. and Petrov - 2000 rubles, and accounts payable for the amount of 1000 rubles. - for Kravtsov.

During the reporting period the following business transactions occurred:

1. Karavaev purchased office supplies worth 2,500 rubles from the accountable amount.

2. Petrov presented an advance report on travel expenses for the amount of 2700 rubles.

3. Issued from the cash register to Petrov to repay the overexpenditure of the accountable amount of 700 rubles.

Let's open a synthetic account and three analytical accounts for it, and reflect business transactions on them. Each business transaction is reflected in parallel on synthetic and analytical accounts.

Dt Score 71(Karavaev) Kt
CH=3,000
	1) 2 500
OD=-	OK=2 500
Sk=500

Dt Account 71 (Petrov) Kt
CH=2,000
	2) 2 700
OD=-	OK=2 700
	Sk=700

Dt Score 71(Kravtsov) Kt
	Сн=1 000
1) 700
OD=700	OK=-
	Sk=300

Rice. 4.3.2 Relationship between synthetic and analytical accounts

The expanded balance of synthetic account 71 is recorded according to the data of analytical accounts and verified by calculating the collapsed balance:

1) 5000 + 700 = 5700;

2) 1000 + 5200 = 6200;

3) 6200 - 5700 = 500.

The collapsed balance turned out to be a credit balance - 500 rubles.

4.4 CHRONOLOGICAL AND SYSTEMATIC REGISTRATION OF BUSINESS TRANSACTIONS.

SUMMARY OF ACCOUNTING DATA IN TURNING LISTS

Reflection of business transactions in chronological sequence, that is, in the order of their completion in time, is called chronological registration. Examples of a chronological record are a journal for registering incoming and outgoing cash orders, a journal for registering business transactions (Table 4.4.1), etc.

Continuous ongoing monitoring and control over the facts of economic life that characterize the state and change household assets and the sources of their formation are carried out using accounting accounts.

Accounting accounts are a way of systematizing and current accounting of the state and changes of economic assets, sources of their formation and economic processes to obtain the information necessary to manage and control them. Systematization is ensured by the fact that separate accounts are opened for each group of economically homogeneous economic assets and their sources. An account is a qualifying feature that allows you to identify accounting objects. For this purpose, the account has a name corresponding to the object accounted for on it, and a code designation. Accounts are opened for each type of economic assets, sources of their formation and economic processes in accordance with the classification of accounting objects (accounts “Fixed assets”, “Cash”, “Current account”, etc.).

To visually display changes (increase or decrease) in funds or their sources, the account is presented in the form of a table consisting of two parts - “Debit” and “Credit”.

The left side of the table is called debit, and the right side is called credit.

Chart of accounts - a systematic list of accounts grouped on a scientific basis, used for current accounting of the property and capital of an enterprise for the purpose of monitoring and compiling financial statements indicating their code designations, and established for a certain category of enterprises.

The chart of accounts indicates the names of synthetic accounts and their codes. The code designations of synthetic accounts are two-digit, and those of off-balance sheet accounts are three-digit.

The use of synthetic account codes speeds up the processing of primary documents. When marking documents on them, instead of the names of the debited and credited accounts, the codes of the corresponding accounts are indicated.

Some synthetic accounts have sub-accounts (second-order accounts), these are intermediate accounts between synthetic and analytical. Subaccounts allow for additional grouping of analytical accounting data within one synthetic account. Enterprises are given the right to clarify the content of subaccounts, as well as introduce additional, exclude or merge individual subaccounts.

Analytical accounts are not included in the chart of accounts, as this would make it cumbersome and inconvenient for the user. The chart of accounts is accompanied by instructions for its use. It gives economic characteristics accounts and standard (pre-established) correspondence between them. All synthetic accounts in the chart of accounts are grouped into eight sections taking into account their economic content.

If necessary, additional accounts can be entered into the Chart of Accounts using free account codes in agreement with the Ministry of Finance of the Russian Federation. A single pan of accounts is of great importance for the proper organization and setup of accounting. It ensures uniformity of accounting, helps to streamline and simplify it.

In the course of their work, enterprises perform various actions. Each of them is recorded in accounting using accounts.

These operations are called business operations; they influence the organization’s reporting in a certain way.

What are they, their types

A business transaction is a fact that reflects information about calculations made, changes in the composition of property, its own and borrowed sources of education. It should be considered as an event that serves as the basis for drawing up accounting entries.

A prerequisite for recognition of the fact of the commission of an action is the presence of all necessary supporting documents.

Any operation performed by an enterprise changes one or both indicators simultaneously:

• size of property;
• composition and volume of sources of its formation.

Values ​​can either decrease or increase. These movements directly affect the balance sheet currency, that is, the total identical amount of assets and liabilities.

Depending on how exactly property and sources interact with each other, there are 4 types of operations:

• permutation active;
• permutation is passive;
• increasing modification;
• reduction modification.

Classification into one of these types depends on how this action affects the composition of the assets and liabilities of the balance sheet.

Instructions for generating these operations are presented in the following video:

The order and nuances of their reflection

According to the double entry principle, accounting transactions cannot violate the identity of the amount of assets and liabilities. That is, any transaction can either change the total value of both sides of the balance sheet, or move funds within one of the sections.

The effects that transactions have on the balance sheet are of two types:

• modification, that is, an increase or decrease in the balance sheet currency, while the posting involves both an asset and a liability;
• permutation, that is, no changes in the balance, while the operation is carried out within one of its sides.

Reducing modification

This species is characterized simultaneous decrease in assets and liabilities. The cost of property and its sources decreases, but the balance sheet currency remains unchanged.

Most often, this type includes transactions related to the repayment of previously incurred obligations, for example, payment of loans or debts to suppliers.

The interaction between asset and liability can be represented here as a formula:

A - I = P - I, Where

• A - asset;
• P - passive;
• And - change in debit and credit accounts.

This type includes wiring similar to the following:

The essence of these operations is that the organization, paying off the obligations that have arisen, spends own funds. For example, when paying debts to suppliers, the amount stored in the current account decreases, but at the same time the total amount of liabilities decreases.

Modification increasing

The peculiarity of this type is increase in items simultaneously in assets and liabilities balance. At the same time, the equality of the currency is maintained, and the total value of property and liabilities increases.

Postings of this type are most often associated with the acquisition of materials, fixed assets, calculation of wages and similar actions.

The interaction formula is as follows: A + I = P + I. This type includes the postings presented in the following table:

The essence of these operations is that the organization, by acquiring property, simultaneously increases the volume of its obligations. That is, for example, when purchasing materials, the debit balance of account 10 increases, as well as the balance on the credit side of account 60.

Permutation active

Operations of this type involve only one side of the balance. This type includes transactions that reduce a certain item of an asset while simultaneously increasing the value of another line. At the same time, the total value of all property ultimately remains unchanged.

Transactions here most often involve invoices or receivables. The interaction formula looks like this:

A + D - K = P, Where

• D - change in debit;
• K - change on loan.

This type includes wiring similar to those presented:

Operation	Debit	Change	Credit	Change
Money has arrived at the cash register from the current account	50	+	51	-
Payment received from debtors	51	+	62	-
Return of unspent accountable amounts	50	+	71	-
Materials released into production	20	+	10	-
Finished products have arrived at the warehouse	43	+	20	-
Shipped finished products to the buyer	45	+	43	-

Their essence is that when carrying out certain operations, one type of property is replaced by another. For example, when paying receivables, the amount in the current account increases and at the same time the amount of obligations of the counterparty company decreases.

Permutation passive

This type is characterized by the fact that during operations some liability item increases and another decreases. In this case, the source of property formation arises from one of the existing ones. These include entries recorded in connection with the withholding of taxes from wages employees, redirection of profits.

The interaction of asset and liability can be expressed by the formula: A = P + D - K.

Signs of passive permutation have the following wiring:

The essence of the operations is that when one of the sources of property formation decreases, the other increases.

For example, if a company cannot currently fulfill its obligations to a supplier, it turns to credit institution. The bank pays the required amount. At the same time, the enterprise's debt to the counterparty is reduced, but a new obligation is formed.