According to the degree of detail of indicators, accounts are divided into: Dividing accounts by level of detail
According to the level of detail of accounting, all accounts are divided into synthetic accounts, subaccounts and analytical accounts.
Synthetic accounts contain information on general grouping characteristics about property, its sources, economic processes only in monetary terms, and the accounting carried out on these accounts is called synthetic.
Analytical accounts are used for the purpose of detailed characterization of accounted objects, both in monetary and physical terms, and the accounting carried out on these accounts is called analytical.
Subaccounts-a method of consolidated grouping of analytical accounting data. Subaccounts are second-order accounting accounts and are used to obtain more detailed indicators in addition to data from synthetic accounts.
| Example of a synthetic account | Example of a subaccount | Example of an analytical account |
| 10 "Materials" | "Raw materials" | Flour, sugar, cocoa beans, ... |
| "Purchased semi-finished products" | Molasses, food coloring,... | |
| "Fuel" | Diesel fuel, kerosene,... | |
| 01 "Fixed assets" | "Building" | Each separate building |
| "Vehicles" | Each vehicle object | |
| "Equipment" | Each piece of equipment | |
| "Computer Engineering" | Each piece of computing equipment | |
| 70 “Settlements with personnel for wages” | “Settlements with employees on the staff of the organization” | Ivanov I.I., Petrov P.P., Sidorov S.S., ... |
| "Settlements with part-timers" | Andreev A.A., Vasiliev V.V., Nikolaev N.N., ... | |
| “Settlements under civil contracts” | Smirnov S.S., Potapov P.P., Titov T.T., ... |
In accordance with this classification of accounts, enterprises maintain synthetic and analytical accounting.
Maintaining analytical and synthetic accounting has the following features:
Analytical accounting is, as a rule, quantitative accounting, so it is mainly carried out in warehouses. Synthetic accounting is maintained in the accounting department of the enterprise. But even in accounting, analytical accounting can be kept on some accounts, for example, on account 70 “Settlements with personnel for wages”, wages are recorded for each employee;
Synthetic accounting is carried out only in monetary terms, but analytical accounting can be carried out both in monetary terms and in natural units;
The synthetic accounting system, as a rule, does not depend on the specifics of the enterprise, since it is general accounting. Analytical accounting is tied to a specific enterprise and depends on the scope of its activities;
Synthetic and analytical accounts are interrelated, since the same business transactions are reflected in analytical accounts as in synthetic ones. But in analytical accounts, accounting is kept in more detail for specific types of funds. This means that the totals for analytical accounts must be equal to the totals for the corresponding synthetic account.
Accounting account- this is a separate result of accounting for the business operations of an enterprise, which are selected according to the principle of homogeneity of assets (liabilities) or homogeneity of the economic content of the business operations themselves.
In the process of carrying out economic activities at an enterprise, a mass of primary documents is formed that relate to a wide variety of accounting objects. Therefore, there is a need, on the one hand, to separate them, and on the other, to group operations that are homogeneous in economic content. A tool that allows grouping and/or separating business transactions and accounting objects is accounting account.
* Page from the course materials "Online Accounting"
Accounts can be classified according to a wide variety of criteria. Therefore, in different textbooks you can find different types of classification. Here are the main ones that will be useful for use in your work.
Classification of accounts by type of accounting
Active account- an accounting account that serves to record assets and/or reflect the results of transactions with assets.
Passive account- an accounting account that serves to record liabilities and/or reflect the results of transactions with liabilities.
Active-passive account- serves to account for such objects and operations, as a result of which the value of the accounting object (balance) can be active or passive, but at the same time the economic meaning of grouping objects of such accounting is preserved. An example would be settlements with personnel for other operations.
Classification of accounts by degree of detail
Synthetic accounting account- this is an accounting account, the grouping of information on which is carried out exclusively in summary, final terms.
Synthetic accounting– this is a generalized display in accounting registers or on accounting accounts of the results of business transactions in final monetary terms.
Synthetic accounting is used for such accounting objects as cash in hand, in a bank, etc., i.e. when separating (dividing) an accounting object into elements does not make economic sense or is impractical.
To prepare most final financial statements, it is generalized, synthetic data that is taken into account. Because when considering the situation throughout the enterprise as a whole, detailed detail is often unnecessary.
Analytical accounting account- this is an accounting account on which, in addition to monetary summary information, detailed accounting is maintained for accounting objects, which is necessary to obtain additional accounting and management information.
Analytical accounting– this is an additional grouping in accounts and in accounting registers of data on business transactions in order to obtain additional management information, prepare financial reports or manage the current activities of the enterprise. In this case, often, along with information about the monetary value of a particular group of data, information about the quantity, quality or other additional characteristics of the accounting object is stored.
Classification of accounting accounts in relation to the balance sheet
Balance account- an account in which the assets and liabilities of the enterprise are reflected.
Off-balance sheet account- this is an account on which either accounting objects that do not have a value expressed in monetary terms, or objects that are not controlled (do not belong to it) by your enterprise are recorded.
Classification of accounts by purpose
Accounts for accounting of economic assets- these are accounts that record the assets and liabilities of an enterprise that have an opening and/or ending balance.
Current accounts do not have an opening and closing balance. They serve for accounting purposes to isolate and further account for amounts, grouped according to economic meaning, that were transferred from one account to another.
2.2. Classification of accounts according to the level of data detail
In accounting practice, there is also such a sign of classifying accounts as by the degree of detail of data. In this case, accounts are combined into groups depending on the amount of information reflected on them and the generalization of accounting data. On this basis, accounting accounts are divided into: synthetic and analytical.
Synthetic accounts are those in which accounting is kept in a generalized form and only in monetary terms. For example, account 70 “Settlements with personnel for wages” shows the total amount of wages owed to all employees of the organization. Accounting maintained on synthetic accounts is called synthetic. The peculiarity of synthetic accounts is that they have a direct connection with the balance sheet; entries on them are made briefly.
However, for the operational management of economic activities, as well as control over the safety of property, generalized data obtained using a synthetic account is not enough. For example, in addition to data on the total amount of debt to workers and employees, information is needed on the debt to each employee individually. To obtain detailed, detailed, disaggregated (analytical) data on accounting objects, analytical accounts are used. Accounting maintained on analytical accounts is called analytical.
Analytical accounts are opened in addition to synthetic ones, in order to detail them and obtain specific indicators for each individual type of economic assets, their sources and processes.
Not all synthetic accounts require analytical accounting. Accounts that do not require such maintenance are called simple (50 “Cash”), accounts that require analytical accounting are called complex (71 “Settlements with accountable persons”, 01 “Fixed assets”).
Some synthetic accounts consist of several groups of analytical accounts. The first (after the synthetic account) groups of analytical accounting accounts are called subaccounts. Subaccount is an intermediate accounting link between synthetic and analytical accounts. Each subaccount combines several analytical accounts, but they themselves, in turn, are combined into one synthetic account. Sometimes subaccounts are called second-order accounts, while synthetic accounts are called first-order accounts.
2.3. Groups of accounts by ownership of property and liabilities,
in relation to business parties
The classification by ownership of property and liabilities, or, as this classification is also called differently, in relation to the balance sheet, is based on the right of ownership of property and the obligation to cover obligations (at the expense of one’s own or borrowed funds or at the expense of other persons). Property, ownership, possession, use, as well as lease (if the leased property is taken into account on the balance sheet of the lessee) are recorded on balance sheet accounts. Funds related to the organization's own capital and all liabilities that must be repaid from its own funds are also reflected on the balance sheet accounts.
Property that does not belong to the organization, but is located on the territory or premises of the organization (01 “Leased fixed assets”, if they are taken into account on the balance sheet of the tenant; 002 “Inventory assets in safekeeping”; 003 “Materials accepted for processing "; 004 "Goods accepted on commission, etc.), as well as 008 "Security for obligations and payments received", 009 "Security for obligations and payments issued", and 011 "Fixed assets leased" (if any). reflected on the tenant’s balance sheet) – are recorded on off-balance sheet accounts.
Off-balance sheet accounts are intended for accounting for funds that do not belong to the organization, assets temporarily held by it and obligations on them (for example, 001 “Leased fixed assets”, 011 “Fixed assets leased”, etc.). To account for such objects (material assets and liabilities), active and passive accounts are used.
Accounting for off-balance sheet accounts is carried out according to a simple scheme, since they do not correspond either with each other or with other accounting accounts. All transactions on them are recorded not by double entry, but by one-way entry - only by debit or credit of the account.
The classification in relation to business parties is based on the schemes for the formation of the final (at the end of the reporting period) balance. On this basis, all accounts are divided into active (which can only have a debit balance), passive (which have a credit balance) and active-passive (which at the end of the reporting period can have both debit and credit balances). Active-passive accounts include those accounts that cannot have a balance at the end of the reporting period, and the so-called “operational-effective accounts.”
Conclusion
Based on the results of the study, the following conclusions were drawn.
Classification of accounts is a tool for preliminary accounting analysis of business activities, identifying the necessary information and its possible obtaining.
The purpose of the classification is to identify and reflect the development trends of the population under study, the pattern manifested in classification criteria and the characteristics of not yet known or not created elements.
When classifying accounts, not only are they combined into homogeneous groups, but also the division of accounting information into parts, the totality of which constitutes the accounting system. Therefore, such a classification of accounts should be the basis for constructing a chart of accounts, which provides an understanding of the content of the accounts, their properties and features, as well as the correctness of their application in practical work.
In different historical periods, there were different criteria by which accounts should be grouped, but all of them must capture the economic essence of accounting objects, the environment in which certain entities operate, as well as the features of the formation of an information system in the direction of satisfying the relevant information.
Among the most common signs of account classification are:
1. Classification of accounts by economic content. On this basis, accounts are divided into: property accounts by composition and location, property and liability accounts by sources of their formation, accounts of economic processes (procurement, production and sales) and financial results. Moreover, it should be noted that this classification had several directions of development, which is associated with the vagueness of the classification feature itself, its insufficient scientific elaboration and the ambiguity of the economic theories used.
2. Classification of accounts by purpose and structure, which are divided into the following groups: main accounts: inventory (active) accounts, stock (passive) accounts, settlement accounts (active, passive and active-passive); reflective (regulating) accounts: additional accounts (active and passive), counter-additional accounts, counter (opposite) accounts, screen accounts; operational accounts are divided into: distribution accounts (collective-distribution accounts and control-distribution accounts), calculation accounts, matching accounts (operational-effective and financial-effective accounts)
3. Classification of accounts according to ownership of property and liabilities (or, as this classification is also called, in relation to the balance sheet). It is important because it is based on the right of ownership of property and the obligation to cover obligations (at the expense of one’s own or borrowed funds or at the expense of other persons). With this classification, accounts are divided into balance sheet (those that are reflected in the balance sheet) and off-balance sheet.
4. Classification of accounts according to the level of data detail. With this classification, accounts are divided depending on the information they contain. Here, accounts are divided into synthetic (they have a short record, have a direct connection with the balance sheet), analytical (opened for the purpose of detailing synthetic accounts) and sub-accounts (one sub-account combines several analytical accounts. They are sometimes called second-order accounts, when synthetic accounts are first-order accounts ).
5. Classification in relation to business parties is based on the schemes for the formation of the final (at the end of the reporting period) balance. On this basis, all accounts are divided into: active, passive and active-passive.
List of used literature
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One and a credit to another account. Therefore, in the event of a discrepancy in the amounts for a given operation, an error is identified and the person responsible for it is identified. 2. Classification of accounts and principles of its formation Accounting accounts form the basis of the information system of an economic entity. A large number of accounts used in current accounting require their organization...
Separately, we will limit ourselves to considering homogeneous groups of accounts. Knowing the characteristic properties of a group of accounts, you can have an idea of the functions of each individual account. Thus, the classification of accounting accounts is their combination into groups based on the homogeneity of the economic content of the indicators of property, liabilities and business transactions reflected in them. During...
The comparison of income and expenses determines the main financial indicator - the profit or loss of the enterprise. 2. Basics of classification of accounts In the process of production activities at the enterprise, a huge number of business transactions are carried out. Each of them causes changes in the balance sheet. Drawing up a balance sheet after each transaction is impractical. In addition, in balance...
Classification of accounts is a grouping of accounts according to the most essential characteristics, which allows for uniformity in the reflection of business transactions, comparability and reducibility of relevant indicators. Classification of accounts makes it possible to determine the economic load of each accounting account.
in relation to the balance sheet - on-balance sheet and off-balance sheet;
Off-balance sheet accounts
Off-balance sheet accounts are designed to account for inventory items that are temporarily in the use or disposal of an enterprise, but do not belong to it. In addition, the same accounts are used to record contingent rights and obligations. These accounts are also used to control individual business transactions.
The list of off-balance sheet accounts from 001 to 011 is given in the standard Chart of Accounts at the end of the list of main synthetic accounts and has a three-digit designation:
001 “Leased fixed assets”;
002 “Inventory assets accepted for safekeeping”;
003 “Materials accepted for processing”;
004 “Goods accepted for commission”;
005 “Equipment accepted for installation”;
006 “Strict reporting forms”;
007 “Debt of insolvent debtors written off at a loss”;
008 “Securities for obligations and payments received”;
009 “Securities for obligations and payments issued”;
010 “Depreciation of fixed assets”;
O11 "Fixed assets leased."
Funds accounted for in off-balance sheet accounts are not included in the balance sheet totals and are reflected off the balance sheet.
A feature of off-balance sheet accounts is that a simple accounting system is used to record funds, i.e., double entry is not used to maintain records on these accounts. When funds are received, their value is reflected only in the debit of the off-balance sheet account, and when funds are withdrawn, their amount is written off from the credit of the same account.
For example, when goods are accepted for storage, their value is reflected in the debit of account 002 “Inventory assets accepted for safekeeping,” and when goods are disposed of, their value is written off from the credit of the same account.
On balance accounts funds belonging to the organization are taken into account. Balances on such accounts are included in the total balance sheet.
On off-balance sheet accounts funds that do not belong to the organization, but are temporarily in its use or in safe custody, are taken into account.
Dividing accounts by level of detail.
To obtain indicators of varying degrees of detail in accounting, three types of accounts are used: synthetic, analytical, and subaccounts.
Synthetic accounts are accounting accounts that provide generalized information about the availability and movement of property, sources, and liabilities. On synthetic accounts, accounting is kept by type of funds or their sources only in value terms. These are first order accounts.
Analytical accounts are accounts that reflect accounting objects in detail. When keeping records using analytical accounts, monetary, labor and natural indicators can be used. These are third order accounts.
Subaccounts occupy an intermediate link between synthetic and analytical accounts. A subaccount is introduced to obtain generalized indicators common to all enterprises, complementary indicators of synthetic accounts, and for additional grouping of some analytical accounts. These are second order accounts.
Accounting maintained using synthetic accounts is called synthetic.
Classification of accounts by economic content.
According to the economic content, the accounts are divided into 3 groups:
v accounts of economic assets;
v business process accounts;
v accounts of sources of economic assets and financial results.
Household Accounts accumulate information about the composition and placement of the organization’s property, the flow of funds, financial investments and funds in settlements.
Scheme of business processes reflects information about the processes of selling finished products (works and services), procuring material assets. The second group includes the following process accounts:
Accounts of sources of economic assets and financial results These are accounts that reflect the composition and movement of own and borrowed funds, the results of the financial and economic activities of the organization.
The construction of a classification of accounts according to economic content is associated with the production of finished products and each of its stages.
There is another classification of accounts on an economic basis - the division of accounts into active, passive and active-passive.
Active account- This is an account that reflects the accounting of the economic assets (property) of the enterprise.
Active accounts are located in the assets of the balance sheet.
Passive account- This is an account that reflects the movement of sources of economic assets of the enterprise.
Passive accounts are located in the liabilities side of the balance sheet.
Active-passive accounts- These are accounts that simultaneously reflect the movement of property and sources in the form of receivables and payables. In active-liability accounts, two objects are taken into account: one relates to assets, the other to obligations (liabilities).
Dividing accounts by degree of detail.
To obtain indicators of varying degrees of detail in accounting, three types of accounts are used: synthetic, analytical, subaccounts.
Synthetic accounts- these are accounting accounts that provide generalized information about the availability and movement of property, sources, and liabilities. On synthetic accounts, accounting is kept by type of funds or their sources only in value terms. These are first order accounts.
Analytical accounts- these are accounts in which accounting objects are reflected in detail. When keeping records using analytical accounts, monetary, labor and natural indicators can be used. These are third order accounts.
Subaccounts occupy an intermediate link between synthetic and analytical accounts. Οʜᴎ are used for accounting objects with a variety of nomenclature. A subaccount is introduced to obtain generalized indicators common to all enterprises, complementary indicators of synthetic accounts, and for additional grouping of some analytical accounts. These are second order accounts.
There is a relationship between synthetic and analytical accounts:
analytical accounts are maintained to detail the synthetic account;
a transaction recorded on a synthetic account must also be reflected on the analytical account opened for this synthetic account;
on synthetic accounts the transaction is recorded as a total amount, and on its analytical accounts - in parts of amounts that ultimately give the same amount;
analytical accounts are debited if the corresponding synthetic accounts are debited (or credited).
Accounting maintained using synthetic accounts is usually called synthetic.
Accounts that do not require analytical accounting are called simple, and accounts that require analytical accounting are called complex. For example: “Materials”, “settlements with accountable persons”.
Accounting for settlements with accountable persons (question 24)
Expenses for the purchase of material assets in stores, office expenses, travel expenses, etc. can be paid in cash through accountable persons.
Accountable persons are employees of the organization who have received cash amounts on account for upcoming administrative, management or travel expenses.
Funds received on account may be spent only for the purposes for which they were issued.
Within the established time frame, the accountable person is obliged to submit an advance report on the amounts spent with supporting documents attached (advance reports for business trips within the country - within three days, for business trips abroad - within 10 days). The advance report is approved by the head of the organization, unspent amounts are returned to the cash desk, and a new advance is issued only after a complete report on the previously issued advance.
To account for settlements with accountable persons, active-passive account 71 “Settlements with accountable persons” is used. The accounting entries are as follows:
- Debit of account 71 Credit of account 50 “Cash” – an advance was issued against the report (overexpenditure on the advance report).
Expenses paid from accountable amounts, based on the advance report and depending on the purpose, are allocated to:
- Debit of accounts 08 “Investments in non-current assets”, 10 “Materials”, 15 “Purchase of materials”, 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General business expenses”, etc. Credit account 71 "Calculations with accountable persons";
- Debit of account 50 Credit of account 71 – the balance of the advance is deposited at the cash desk.
Analytical accounting of calculations is kept in journal order No. 7 for each accountable person and for each advance issued.