in accounting there is such a thing as synthetic accounting.What is its essence?
synthetic accounts are those that reflect only the generalized performance of all accounting entities.The account in the system of accounts called "synthetic accounting."All data are only have monetary value.
Analytic accounts are those that open up for the development of synthetic accounts and accumulation of certain data.Such records in this system of accounts called "analytic."In this system, the calculations are made in terms of value, as well as in labor and natural gauges.Recording of business transactions is made only on the basis of primary documentation.The data from this account are the basis for the specification of the data on which to base a synthetic accounting.The accumulation of information produced on the cards account (materials, fixed assets, creditors, debtors) in the statements (payment, settlement, materials, the balances) in the ledger.All information is grouped, accumulates, and the results obtained are recorded in journals summarizing orders, mashinogrammah, general ledger, necessary for the conduct of the synthetic account.
the displayed cash flow analytical accounts keep records in value and volume terms.At the same accounts that reflect the movement of the sources of any economic resources, accounting is done only in monetary terms.
analytical and synthetic accounting is closely linked.Thus, the amount of the initial and final balance, debit and credit turnovers of any analytical accounts equal the sum of the initial and final balance, debit and credit turnovers any synthetic account.
not performed analytical accounting for funds.Several complex synthetic accounts without intermediate groups directly related to the analytical.This system of construction of accounting is not always possible to obtain the necessary parameters, including synthetic accounts as there are those who are made up of a group of analytical accounts.
a vast array of data required for accounting, one of the most important is the information on fixed assets.The most common form of the carrier of information about them are inventory cards.Synthetic and analytical accounting of fixed assets carried out by a person responsible for their safety on the location of (material and responsible persons).
Analytical accounting in enterprises conducted by different inventory objects.The face of the inventory card indicates: number;year of production, or construction of the facility;number and date of the act of reception;location;the initial cost;the rate and amount of depreciation;information on internal displacement;the reason for disposal.On the reverse side shall provide information about the cost and date of completion, retrofit, modernization, reconstruction, repair work, a brief description of the object.
Inventory cards are often used when a group of similar accounting items that have the same characteristics, value, purpose, and came into operation at the same time.
synthetic accounting is carried out on the account 01, called "Fixed assets".It is designed to reflect the aggregate data.This account displays information about all objects in operation, leasing, stock, asset management for conservation.In addition, the accounts synthetic accounting is conducted in such:
- 02 "Depreciation".
- 08 "Investments in non-current assets".
the debit account 01 reflects the balance of the balance sheet date and the acquisition of fixed assets.Their disposal is recognized at cost on the loan.
