Synthetic accounting - This is the accounting of generalized accounting data on the types of property, liabilities and business transactions for certain economic characteristics, which is maintained on synthetic accounting accounts.
The main feature of synthetic accounting is its generalization, the absence of division into specific characteristics of funds.
Synthetic accounts are accounting accounts that keep records of property, liabilities and business processes in their most generalized form. Such indicators are contained in synthetic accounting accounts and are necessary for a general idea of \u200b\u200bthe availability and movement of funds and their sources (fixed assets, raw materials, materials, fuel, production costs, cash in the cash desk of the enterprise and in bank accounts, authorized capital, etc.) P.).
Examples of synthetic accounting accounts are: 01 - "Fixed assets", 04 - "Intangible assets", 10 - "Materials", etc.
Note that synthetic accounting is carried out exclusively in monetary terms.
Synthetic accounting data are developed (detailed) in analytical accounting. Thus, we can say that synthetic accounting is a generalized display of information about the types of property, liabilities and business transactions for certain economic characteristics, their sources and business processes in monetary terms.
Synthetic accounting is conducted on the basis of synthetic accounting accounts.
Synthetic accounting registers
Reflecting transactions in accounting, the company records them in synthetic and analytical ledgers. Actually, these two components - synthetic and analytical accounting - complement each other and form the final accounting system at the enterprise.
Synthetic accounting registers are:, the book "Magazine-Main", magazines-orders.
How is synthetic accounting maintained?
Synthetic accounting is carried out on synthetic accounting accounts in accordance with the Chart of accounts for accounting of financial and economic activities of organizations (approved by Order of the Ministry of Finance dated 31.10.2000 No. 94n). The account shown in the Chart of Accounts is a synthetic account maintenance tool that shows generalized information about accounting objects.
Each operation is recorded in the company's accounting using a double entry, that is, for debit and credit of two accounts at once.
The balance formed as a result of such an entry on a particular account, used according to the accounting chart of accounts to reflect certain actions or events, is an element of synthetic accounting. This is always general information showing the value equivalent of a specific indicator. For example, account 10 "Materials" reflects the movement of goods and materials belonging to the company. The debit balance for this account shows the balance of such values \u200b\u200bon a specific date. Sub-accounts can be used for this account, distributing all materials by type: raw materials and materials, components, fuel, spare parts, inventory, and others. At the same time, all the listed goods and materials can be located in different warehouses belonging to the same company, and this will also be reflected in the accounting. This detailed information is visible in the account analytics.
Another example: for settlements for the purchase of goods, services or works by the organization, synthetic accounting is kept on account 60 "Settlements with suppliers and contractors." Here, as the name of the account itself suggests, the company reflects its own obligations to the counterparty or, on the contrary, its obligations to the company. Analytical accounting in this case will be records in the context of each specific counterparty, a reflection of the advances listed and the final amounts of payment, as well as the very facts of receiving goods, works or services.
The relationship between synthetic and analytical accounting
Since the analytical accounting data discloses and details the information reflected in the synthetic account, the summed analytical data should be equal to the final indicator of the synthetic account. That is, the analytical accounting data must correspond to the data of the corresponding synthetic account: turnovers and balances of synthetic accounting accounts. This is their relationship.
This relationship is explained by the fact that:
by their structure, both synthetic and analytical accounts consist of two parts - account debit and credit. And these accounts reflect the balances (balance) of the account and the turnover of the account;
the totals of turnovers and balance on analytical accounts are always equal to turnovers and balance on the synthetic account, which unites these analytical accounts;
all business transactions are displayed on these analytical accounts on the basis of the same primary documents and on the same side of the account for which the entry on the synthetic account is reflected;
analytical accounts reflect the same qualitatively homogeneous accounting objects as in synthetic accounts, but according to more detailed economic indicators;
if assets (property, etc.) are shown on a synthetic account, then the same assets are reflected on the analytical accounts related to this synthetic account; and vice versa: if capital and liabilities are shown on the synthetic account, then similar accounting objects are reflected on the analytical accounts detailing it;
analytical accounts do not participate in correspondence with other accounts. Correspondence of accounts is manifested only through a synthetic account that combines analytical accounts.
So, since the information of analytical accounting, ultimately, forms the data of synthetic accounting, then their relationship is quite obvious: the sum of indicators according to analytic data always corresponds to the general indicators of synthetic accounting. There can be no exceptions to this rule.
And vice versa, if the balances of analytical and synthetic accounts were not equal for some reason, then this fact will indicate an error in accounting.
Thus, the requirement for unconditional compliance of synthetic and analytical accounting data can, inter alia, play the role of a verification tool in the issue of the correctness of accounting in the organization as a whole.
Example:
The equality of synthetic and analytical accounting data can be shown using the example of account 70.
The credit balance of account 70 according to the accounting records of the organization as of December 31, 2018 is 500,000 rubles.
Analytical accounting data for account 70 on the same date are as follows:
|
Employee |
Amount (RUB) |
| Employee # 1 | 200 000 |
| Employee # 2 | 100 000 |
| Employee # 3 | 200 000 |
| Total: | 500 000 |
As can be seen from the Table, the total amount of analytical accounting data corresponds to the balance of the synthetic account (500,000 rubles).
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Synthetic accounting (synthetic account): details for the accountant
- Accounting in the grocery store
Operations to be carried out on synthetic accounting accounts. Analytical accounting is carried out on ... transactions with it within the framework of synthetic accounts. In practice, the interaction of such methods ... data obtained from analytical accounts. Synthetic accounts distribute balances on analytical accounts ... debit turnover amounts received on synthetic account 90 "sales". Their final amounts ...
- Correct accounting of stationery
Compilers. An example of an entry on synthetic accounting accounts when writing off stationery to general business ...
- Building downsizing
Analytical accounting of fixed assets. Synthetic accounting data does not change. Shoot and set ...
- Inventory of settlements with personnel and the budget in terms of "salary" taxes
Economic activity), by analytical groups of synthetic accounting of the accounting object. The analytical code is being formed ...
- Amendments to the accounting records of institutions entered into force
Turnover and balances in synthetic accounting registers; planned (forecast) and (or) analytical ...
- Features of drawing up budget reporting for six months and nine months
Turnover and balances in synthetic accounting registers; based on planned (forecast) and ...
- Calculations with accountable persons
Economic activity), by analytical groups of synthetic accounting of the accounting object (clause 217 of the Instruction ...
- Organization of work of the accounting department of a telecom operator
Identity control of analytical and synthetic accounting data, preparation of balance sheet for ...
- How to identify and stop hotel theft?
And safely delivered analytical and synthetic accounting on account 62 "Settlements with ...
- Responsibility for misrepresentation of budget reporting indicators
Turnover and balances in synthetic accounting registers; based on indicators of budget forms ...
- We fill in information on receivables and payables
Recorded according to the corresponding code of the synthetic account of the accounting as of ... the account code "* \u003d Total for the synthetic account * The total value for the lines" Total ... for the line "Total for the synthetic account" is inadmissible Sum of the lines "Total for the synthetic account" * \u003d Total * ... The sum of indicators of the lines "Total for the synthetic account" does not correspond to ... the account code "," Total for the synthetic account code ". *** The size is set by the founder with ...
- Changes to Instruction No. 157n: accounting for non-financial assets
Contains the code of the synthetic account group and the analytical code of the synthetic account type of the accounting object. In ... the chart of accounts by analytical groups of the synthetic account (clause 37 of Instruction No. 157n in ... the account containing the analytical codes of the synthetic account group: 10 “Non-produced assets - real estate ... analytical codes of the synthetic account type: Group code Analytical synthetic account type code 10, 20 ...
- Changes are made to Instruction No. 157н
Incomes "by analytical groups of synthetic accounts of accounting objects. According to the entered ... containing the analytical code of the group of synthetic account 60 "Calculations for insurance ... containing the analytical code of the group of synthetic account 10" Calculations for advances ... and the corresponding analytical code for the type of synthetic account of financial assets. Order No. ... added an analytical code for the type of synthetic account 1 "Settlements for payment ... containing the analytical code of the synthetic account group 60" Settlements for advances ...
- Changes to Instruction No. 157n: accounting in the institution
... No. 157n supplemented with analytical codes of the group of synthetic account 40 (used when calculating depreciation ..., while the analytical codes of the group of synthetic account 40 in this paragraph of the instruction ... analytical groups 50 and 60 of the synthetic account of accounting objects. Previous edition of the Instruction. .. No. 298н the name of the analytical group of the synthetic account of the accounting object has been corrected. If earlier ...
- Accounting for the income of institutions in the light of recent changes in KOSGU
The following synthetic accounts are used for income calculations: 0 205 00 000 "Calculations ... of autonomous institutions to the specified synthetic income accounts, as well as the procedure ... Before the commencement of Order No. 255n, the synthetic account 0 205 00 000 included ... account 209 00 000 This synthetic account is used to form in cash ...
Analytical accounts detail the picture of the company's property in the context of certain groups of assets. In fact, accounting on such accounts is carried out in an additional order and serves for a more detailed disclosure of information about assets that are assigned to certain synthetic accounts. For example, when calculating wages, it is not enough for an accountant to know only the total amount of accruals. In some cases, information is required in the context of a separate department, employee or worker. At the time of receipt of materials, it is required to maintain not only total, but also quantitative accounting in the context of individual types of items posted to the warehouse.
Analytical accounting accounts
Analytical accounts that are used in accounting are divided into two types:
- Quantitative-sum. When using them, the accountant, in addition to the monetary equivalent, keeps quantitative records, for example, indicates the number of slate sheets entered into the warehouse.
- Analytical. On sum analytical accounts, accounting is used exclusively in cash equivalent.
Quantitative, as well as analytical accounting conducted in parallel with it should be organized in such a way that the indicators for them coincide in the total value and allow mutual control.
Analytical accounts
Analytical accounts are used to detail information. Depending on the specialization of the enterprise, accounting can be carried out in the context of labor and monetary measures, physical indicators, individual transactions, obligations or types of property.
A striking example of a synthetic account, in which a large number of analytical categories are often fixed, is account 41 “Products”. Account 60 "Settlements with suppliers and contractors" is considered an equally common example. If your company has more than one supplier, it is advisable to split the receipts for them. For companies with dozens and hundreds of suppliers, this approach to accounting is vital.
Analytical accounts statement
The balances and turnovers of accounts for the selected reporting period are entered into the turnover sheet. Depending on the tasks in the 1C program, the accountant has the ability to form a statement in the context of an analytical or synthetic account.
The initial data for filling in the turnover sheets are taken from the accounting accounts, for which some movement of assets or liabilities was recorded in the reporting period. The generated turnover sheet contains the total balances on or debit (balance), credit and debit turnovers, as well as the name of the account.
Assignment of analytical accounts
The analytic account is used to detail the household assets and other assets that are used in the enterprise. Analytical accounts are opened exclusively as a supplement to synthetic accounts. Modern accountants conduct analytical accounting in the context of registers of the second, third, fourth and fifth order.
Working with analytical accounts has certain advantages:
- Significantly simplifies the maintenance of accounting records.
- Allows you to create a well-structured hierarchy of accounts, depending on their purpose and characteristics.
- Allows you to build an effective accounting model.
Turnover list for analytical accounts
The principle of forming a turnover sheet for analytical accounts is the same as when displaying a consolidated document on a computer screen for one or more synthetic accounts.
The document consists of three pairs of graphs, which contain all the necessary information:
- Opening and closing balances for each selected account.
- Turnovers for the set reporting period.
Each column contains two columns called debit and credit. Correct accounting ensures that the totals in the columns of each pair are equal.
Open analytical accounts
The opening of analytical accounts is necessary in cases where detailed accounting is required in the context of fuel types, employees, inventory items and other areas of accounting.
The main condition when working with analytical accounts is the correspondence of turnovers and balances.
Analytical chart of accounts
The modern chart of accounts is a multi-level hierarchy that is built on the links of accounts and sub-accounts. Depending on the specifics of the company's activities, the chart of accounts developed for maintaining accounting may include a certain number of levels, as well as the required number of sub-accounts opened for each account. In the modern accounting program 1C Enterprise 8, the number of subaccounts and nesting levels available for creation is not limited. The option to create and edit new accounts is available not only to developers, but also to program users. Although the user does not have the right to delete accounts created under the developer's name.
Analytical accounts system
The analytical accounting system presupposes a more detailed capitalization of incoming assets, often not only in monetary terms, but also in kind. At the same time, the goal is often to enter into the program as much information as possible in order to deepen the level of analysis of the economic activity of the enterprise and tighten control over it.
Analytical account, despite the detailing function, contributes to the grouping and generalization of data that are combined by synthetic accounts. Opening an analytical account is possible only for a complex synthetic account.
Advice from Sravn.ru: Despite the advantages of analytical accounts, not all accountants use them in their work. Often the reason for the unwillingness to detail incoming assets is real laziness. In order to initially start the correct posting of goods (since this is done at the enterprise), it is recommended to study in detail the chart of accounts in the 1C program and start conducting primary documentation according to the same principle.
The systematized list of accounting accounts is called the Chart of Accounts (clause 5 of article 3 of the Federal Law of 06.12.2011 No. 402-FZ). On the basis of the unified Chart of Accounts approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n, the organization adopts its working Chart of Accounts, which contains a list of synthetic and analytical accounts required for accounting. And then it fixes this working Chart of Accounts as part of its own. And what is the difference between synthetic and analytical accounts?
Synthetic and analytical accounts
A synthetic account is an account designed to record generalized accounting data on types of property, liabilities and business transactions for certain economic characteristics.
The list of synthetic accounting accounts was approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n. We talked about the Chart of Accounts in 2017 in ours. The list of accounts is the same for all organizations, except for credit and state (municipal) institutions. Any account in the organization's working chart of accounts is primarily synthetic. For example, account 01 shows the total value of the organization's fixed assets, and account 84 - the total amount of its retained profit or loss.
To obtain detailed information about property, liabilities and business transactions, analytical accounting is kept within each synthetic account. So, the data of analytical accounting for account 10 will give information about individual names of materials, places of storage and cost of materials, and for account 71 - about the state of settlements with each of the accountable persons. We talked in more detail about synthetic and analytical accounting and their relationship in ours.
Features of analytical accounting
When using accounting programs, analytical accounting is kept on the same accounting accounts by opening subaccounts to synthetic accounts, as well as by maintaining decryptions and detailing the generalized data of these accounts. The organization can establish the list of sub-accounts both independently and use the one recommended by the Chart of Accounts.
For example, to account 10, it is supposed to open subaccounts 10-1 "Raw materials and materials", 10-2 "Purchased semi-finished products and components, structures and parts", 10-3 "Fuel", etc. (Order of the Ministry of Finance dated October 31, 2000 No. 94n). And already within the framework of each sub-account, more detailed information is disclosed about the types of materials and the places of their storage.
Thus, we can conclude that any synthetic accounting account in the Chart of Accounts is also analytical, since it provides for analytical accounting on it. Analytical accounting, in turn, can be conducted both with the establishment of sub-accounts for synthetic accounts, and without opening such sub-accounts. At the same time, for detailed objects that are accounted for on synthetic accounts or sub-accounts, a certain code is assigned, which makes it possible to distinguish one object of analytical accounting from another.
In more detail about what an analytical accounting code is and how analytical accounting is conducted in general, we talked in more detail in a separate section.
1. Synthetic accounts.
2. The concept of sub-accounts.
3. Analytical accounts.
4. The relationship between synthetic and analytical accounts.
The structure of accounting information is divided into two sections: horizontal and vertical. Horizontal links are manifested through the correspondence of accounts caused by double recording of data on economic activity. Vertical links are expressed in the subordination of information levels - synthetic and analytical accounting, synthetic and analytical accounts.
Synthetic accounting gives generalized indicators in monetary terms. Such indicators are contained in the accounts of synthetic accounting and are necessary for a general understanding of the availability and movement of funds and their sources.
* Synthetic (pooling) accounts are a way of classifying and systematizing information by stages of the circulation of funds and funds. They form an information system linked by a double entry that reflects the dynamics of movement of all accounting objects in generalized cost indicators (horizontal links).
Synthetic accounts are 1st order accounts. They can be simple (when the accounting object is not subject to further detailing) and complex (when the accounting object reflected in this synthetic account is subject to further detailing on separate accounts, called analytical accounts). Indicators of complex accounts, when necessary, find their detail in analytical accounting. The list of synthetic accounts is contained in the chart of accounts. Each synthetic account has its own number.
In the chart of accounts of accounting for some complex accounts, sub-accounts are provided. Sub-account -method of grouping analytical accounting data. Sub-accounts are called 2nd order accounts. They are used to generate generalized indicators in addition to synthetic account data. Not all synthetic accounts have sub-accounts, but only those whose indicators need to be grouped accordingly. The list of sub-accounts is indicated in the chart of accounts, however, enterprises and organizations can independently allocate separate sub-accounts.
Subaccounts show in what sequence (grouping) it is necessary to open analytical accounts and are an intermediate link between the synthetic account and the analytical accounts opened to it. In this case, one or several analytical accounts can be opened for one sub-account, depending on the necessary detailing of accounting indicators.
Analytical accounting provides detailed indicators in monetary terms and, if necessary, in kind in order to obtain more information for the control and analysis of economic activities. For analytical accounting, analytical accounts are used.
* Analytical (detailing) accounts are a way of generalizing and grouping data combined by synthetic counting (vertical links). Analytical accounts open only to complex synthetic accounting accounts. The system of analytical accounts summarizes and at the same time details business operations in terms of content, as well as in natural or labor measures, while in a synthetic account, these operations are combined and summarized in a single monetary measure. At the same time, the results of turnovers and balances (in monetary terms) for all analytical accounts must correspond to the turnovers and balances of the synthetic account in the development of which analytical accounts are opened.
Between synthetic and analytical accounts there is relationship, based on the parallelism of account entries. This relationship is expressed in the following:
* analytical accounts are maintained to detail synthetic accounts;
* the operation recorded on a synthetic account must be reflected in the corresponding analytical accounts opened to this synthetic account;
* on a synthetic account, the operation is recorded in the total amount, and on its analytical accounts - in private amounts, resulting in the same amount;
* the entry in the analytical account is made necessarily on the same side as in the synthetic account, that is, their structure is the same.
Therefore, the initial and final balances, as well as the turnover on the debit and credit of the synthetic account must be equal to the total amounts of the corresponding balances and turnovers of its analytical accounts opened in its development. When summing up the total for the reporting period, the data of synthetic and analytical accounts should be checked and matched, which indicates the correctness of accounting.
It should be noted that some of the synthetic accounting accounts reflect funds or sources of funds that do not require further details. Such synthetic accounts are called simple.They do not have analytical accounts. These include accounts "Cashier", "Current account", "Authorized capital".
For the management of economic activities, it is necessary to have information about accounting objects of varying degrees of detail. Therefore, in order to obtain data, different in the degree of generalization, in accounting, three groups of accounts are used: synthetic, analytical and sub-accounts.
Synthetic accountsserve for enlarged grouping and accounting for homogeneous objects, and analytical- for detailed characteristics.
Reflection of accounting objects on synthetic accounts is called synthetic accounting , and their reflection on analytical accounts - analytical .
Synthetic accountscontain generalized indicators about the property, liabilities and operations of the organization for economically homogeneous groups, expressed in monetary terms. Synthetic accounts include: 01 "Fixed assets"; 10 "Materials"; 50 "Cashier"; 51 "Settlement accounts"; 43 "Finished products"; 41 "Products"; 70 "Payments to personnel on remuneration"; 80 "Authorized capital", etc.
Analytical accountsdetail the content of synthetic accounts, reflecting data on certain types of property, liabilities and transactions, expressed in physical, monetary and labor terms. In particular, on account 41 "Goods" you should know not only the total number of goods, but also specifically the presence and location of each type of goods or group of goods, and on account 60 "Settlements with suppliers and contractors" - not only the total debt, but also the specific debt for each supplier separately.
Sub-accounts(synthetic accounts of the II order), being intermediate accounts between synthetic and analytical, are intended for additional grouping of analytical accounts within a given synthetic account. They are accounted for in natural and monetary terms. Several analytical accounts form one sub-account, and several sub-accounts form one synthetic account.
The relationship between synthetic and analytical accounts is expressed in the following:
Analytical accounts are maintained to detail synthetic accounts;
A transaction recorded on a synthetic account must be reflected in the corresponding analytical accounts opened to this synthetic account;
On a synthetic account, the operation is recorded in the total amount, and on analytical accounts - in private amounts, resulting in the same total amount;
The entry in the analytical account is made on the same side as in the synthetic account, that is, their structure is the same.
Therefore, the initial and final balances, as well as the turnover on the debit and credit of the synthetic account must be equal to the total amounts of the corresponding balances and turnovers of analytical accounts opened in its development.
When summing up the results for the reporting period, the data of the synthetic and analytical accounts should be compared, their coincidence indicates the correctness of accounting. An intermediate place between synthetic and analytical accounts is occupied by sub-accounts.
An example of a relationship is the "Materials" account, to which a number of sub-accounts and many analytical accounts are opened (Fig. 12).
It should be noted that part of the synthetic accounting accounts, reflecting property or the source of its formation, does not require further detailing. Such synthetic accounts do not have analytical accounts. These include accounts "Cashier", "Current accounts", "Authorized capital".
The number of synthetic accounts and sub-accounts is determined by the reporting needs. The number and composition of analytical accounts are determined by the goals and objectives of managing an economic entity.
Materials
"Raw materials and materials"
Subaccount "Purchased semi-finished products and components, structures and parts"
"Fuel"
"Containers and container materials"
"Spare parts"
Analytical accounts
Cast iron Steel Rolled
Non-ferrous metals
Gearboxes Carburetors
Speed \u200b\u200bboxes
Coal Oil Gas
Peat briquettes
Wooden Glass Soft
Tare plate
Part No. 1 Part No. 2 Part No. 3, etc.
Fig. 12. Relationship of accounts (simplified)
Chart of accounts of accounting and its purpose
The variety of various business transactions arising in the process of receipt and use of property, as well as the sources of its formation, requires the use of a large number of accounting accounts. The information accumulated on the accounts must fully satisfy both the management apparatus of a particular firm for making appropriate decisions, and external users. The multivariance of reflection on the accounts of the same type of business transactions expands the list of used accounts. For example, you can keep records of the procurement process of materials directly on account 10 "Materials". At the same time, it is allowed to use another option, when, along with the specified account, it is possible to use accounts 15 "Procurement and purchase of materials" and 16 "Deviation in the cost of materials". This should not violate the general methodology of
accounting. Otherwise, it will be impossible to generalize the same indicators obtained in different enterprises and organizations.
The Ministry of Finance of the Russian Federation represented by the Department of Accounting and Reporting Methodologies, as agreed with the State Statistics Committee of the Russian Federation, controls compliance with the application of the unified accounting methodology. With the adoption of the Law of the Russian Federation “On Accounting” dated November 21, 1996, the general methodological management of accounting was assigned to the Government of the Russian Federation.
Compliance with the above requirements is ensured by the application of the Accounting Plan, approved by order of the RF Ministry of Finance dated October 31, 2000, No. 94n.
The chart of accounts of accounting is an orderly nomenclature of the list of synthetic accounts, which must be applied and observed by all enterprises and organizations (except for credit and budgetary ones) of all forms of ownership and organizational and legal forms that carry out double-entry accounting.The use of the Chart of Accounts for the financial and economic activities of organizations makes it possible to register and group the facts of the economic life of a particular company in accounting.
The chart of accounts of accounting makes it possible to establish which specific object must be accounted for on a particular account.
At the heart of the organization of accounting in any company is a chart of accounts. More correctly it should be called single chart of accounts, since they are obliged to be guided by enterprises and organizations of various sectors of the national economy: industry, agriculture, transport, etc. The specific features of some of them are accounted for in separate accounts, which organizations have the right to enter in agreement with the Ministry of Finance RF.
The chart of accounts is a strictly hierarchical structure based on synthetic accounts (first-order accounts) and sub-accounts (second-order accounts). Moreover, if the maintenance of accounts and the indication of their numbering is strictly mandatory, then the use in the current
the accounting of sub-accounts and analytical accounts does not provide for such strict regulation; they can be excluded, combined, new ones introduced.
The provision of such methodological approaches to the application of a single chart of accounts creates a legal basis for clear regulation in the organization by the accounting management. Its maintenance is simplified, primarily due to the typification of reflection in the accounting of homogeneous business transactions. Therefore, at the lowest cost, it becomes possible to automate all areas of accounting. Errors in invoice correspondence are minimized. This is also facilitated by the fact that in the Chart of Accounts for each synthetic account a typical scheme of its correspondence with other synthetic accounts is given. A typical scheme is laid down in the corresponding programs when developing automated accounting systems. This does not exclude an approach in which, in the event of occurrence of facts of economic activity, correspondence on which is not provided for in the standard scheme, the organization has the right to supplement it. The only limitation in carrying out these procedures is compliance with the basic methodological principles of accounting, which are set out in the Instructions for the application of the Chart of accounts for financial and economic activities of organizations. The chart of accounts is unified, that is, it is applicable at enterprises of both various sectors of the national economy and various organizational and legal forms of ownership.
In the Chart of Accounts, accounts are grouped into sections according to their economic content. This grouping is based on the economic classification of accounting objects. The new chart of accounts, which came into force on January 1, 2001, currently includes 8 sections, uniting 62 synthetic accounts. A separate group is made up of off-balance sheet accounts, consisting of 11 accounts.
The chart of accounts of the balance sheet contains the following sections:
Section I. Non-current assets.
Section II. Productive reserves.
Section III. Production costs
Section IV. Finished products and goods.
Section V. Cash.
Section VI. Calculations.
Section VII. Capital.
Section VIII. Financial results.
Each account presented in the corresponding section, in addition to the name, is designated by a code (code). This was done in order to reduce accounts, since specifying the cipher allows you to refuse the name of the account. A serial encryption method is provided. A certain set of account ciphers forms the content of the corresponding section. Account codes are designated by two-digit numbers from 01 to 99.
Off-balance sheet accounts, due to their specificity in the chart of accounts, are allocated separately and disclose information on the presence and movement of property that does not belong to the enterprise. However, based on the content of the facts of economic activity, they are temporarily in his use or disposal. There are also accounts that keep records and control over individual economic operations of an economic entity, its conditional rights and obligations.
Off-balance sheet accounts have three-digit numbering. For example, accounts 001 “Leased fixed assets”, 007 “Written off at a loss indebtedness of insolvent debtors”, 009 “Security for obligations and payments issued”, etc. Subaccounts to off-balance sheet accounts are not provided, since this is not necessary. They do not have two-way traffic of the considered objects. Therefore, the account is closed unilaterally, and entries on it are kept according to a simple system, that is, only for the debit of the account or only for the credit of the account.
4.3 Test questions
1. What are accounting accounts and their structure?
2. Which accounts are active, what do debit and credit mean in active accounts?
3. Which accounts are passive, what do debit and credit mean in passive accounts?
4. Which accounts are active-passive and what is the value of debit and credit in them?
5. What is double entry and what is its essence?
6. What is an accounting entry?
7. What is invoice correspondence?
8. What accounts are analytical?
9. What accounts are synthetic?
10. What is the importance of turnover sheets?
11. What types of revolving statements are there?
12. What is the classification of accounting accounts?
13. What is a chart of accounts of accounting?
14. What is the relationship between accounting and balance sheet accounts?
15. How is the turnover and balance of an active account calculated?