activities of any accountants, no matter what the company or organization he works, necessarily associated with the accounts.All transactions in the accounting records are made through them.Just to explain to a person who is an accountant, often say that it is the bookkeeper.And now let's look at this word carefully: accountant - one who is engaged in maintenance of accounts.It follows that the essence of the accountant - to maintain a particular account.Accounts in the accounting as much as activities in the economy.Do not get lost in this huge set helps the classification of accounts.
What it help?The accounts are divided into groups to create a system by which the accountant would be easier to work with.However, this work is quite comprehensive, complex and ambiguous.So, if we consider accounting as a science, you have to classify the account using scientific methods.If you've ever studied accounting, you probably know that there are balance sheet, inventory, financial, budgetary, economic, property, industrial, synthetic, analytical and other group accounts.However, this classification of accounts is rarely applied in life.
practicing accountants usually prefer to use in the activity list of bills developed by the government.Classification of Accounts this type shares the bill, depending on the scope of activities they serve.As an example, you can bring all the familiar phrases that are both Account Name: "Cash", "Profit", "Financial result".
Yet most famous System of Accounts (classic accounts) divides them into three groups.Each group combines accounts, which are filled by the same rules estimation of the final amount.If the result of debit - is active accounts, if the credit - passive if floating - active and passive.This division is due to the balance sheet - the main document, which must be reduced annually any accountant.Assets and liabilities - two columns of this document (hence the name of the accounts).Asset accounts for property and passive - the sources of this property.With active accounts are not difficult to work with, but the passive account accounting sometimes cause some difficulties.To avoid them, it is important to remember that all operations are executed with the passive account in mirror image relative to the active.So, if the increase in the active account is displayed in debit, then the passive account - loan.Consequently, the balance (total amount) for the passive account must always be on the right side of the account (credit).
more easily confused by filling an active-passive accounts.This is particularly dynamic accounts, as their balance may not only be a passive or an active.It may change periodically or be in the assets and liabilities simultaneously.
Classification of Accounts for the trial balance the type described in detail in the example.Suppose you decide to buy a new refrigerator.As recorded on the bill?(The names of the bills take a life.) Your cash that you pay the seller - is the flow in an active account "Wallet" and at the same time the arrival of the passive account "Appliances".You've spent the money, they have become smaller, but your property is increased.However, if you purchase on the fridge took a loan, your active-passive account "Credit Card" will be in debt for the amount you paid in the store.And if you lend a neighbor money last month to buy the phone and it you have not yet returned, the moment your active-passive account "Credit Card" has a balance in debit (you owe the bank) and loan (You must be a neighbor).If after buying the fridge you could live until the end of the month for the remainder of the salary, and thus also postponed at the end of the month of your active-passive by "savings" will have a credit balance (profit), and if the money you did not have enough and had to get it postponedmoney and spend it on food, the same account "savings" at the end of the month will have a debit balance (loss).This situation may change in the next month.
