basis for monitoring and analysis of financial, economic and investment activities of the organization are the accounting data.Their reliability and timeliness govern the relationship of the enterprise with the supervisory authorities, partners and contractors, owners and founders.The main source of information about all types of assets, calculations, debt and capital statutory accounts.Her first and main form - the balance, it is calculated for a specific reporting period according to accounting records, which are called synthetic accounts.
general definition
movement of all kinds of assets of the company until the end of the reporting period is carried out in the appropriate units of measurement in the accounts.They are grouped on the basis of the uniformity of the assets or capital.The system registers enables continuous monitoring of data you need to make appropriate and timely management decisions.Synthetic accounts are accounting information storage unit for a certain type of equipment.They reflect all changes in the presence of an object, the intermediate remainder, sources of income and expense items.Synthetic and analytical account look like double-sided sheet (table), which has the name and the corresponding number of the approved system.On the territory of our country applies a uniform list, which can now be refined depending on economic need.
Chart of Accounts
appropriate indicators of accountability and the actual availability of a certain type of asset (debt capital calculations) should be easily determined based on the relevant register.Due to the unified chart of accounts, acting on the territory of the Russian Federation, this requirement is met.The current document is approved by order of the Ministry of Finance on 31.10.2000 at No. 94 district, is actually used updated November 2010.The chart of accounts is a grouping of the accounting objects involved in business transactions with the determination of their carrying accessories.It reflects the synthetic accounts and subaccounts recommended for detailing, t. E. Accounting position of the first and second level.Each of them has a unique number and the name of the object of economic activity.On the basis of a unified list of each entity determines, in accordance with the directions of the main activities of the working plan of accounts.
Classification
Accounting records systematized by groups of: current, non-current assets, settlements, costs of production, capital, financial results.Each section contains a list of registers, which are classified according to various criteria: in relation to the balance, purpose, degree of detail, the economic content.Scores are inventory, accrued, distribution, off-balance sheet, stock, and so productive. D. The importance for the application of the principle of double-entry is the division into active (50, 10, 01, 20), an active-passive (60, 76, 62, 71) and passive (84, 96, 80, 75) account.Belonging to a group determines the properties of the register and the procedure for carrying out operations on the object by means of the organization.According to the degree of detail made the following division:
- synthetic accounts.
- Sub.
- Analytical.
In terms of accounts, there is a list of recommended sub-accounts are opened further when economic necessity.The registers of analytical accounting, the company develops independently.Through internal documents generated in accounting policies detailed accounting information.The accounts of synthetic and analytical accounting linked to larger objects created decryption data which correspond to the head case.It is necessary to observe the sequence control of accounting items.The information held on the analytical accounts is transferred to the sub-account, the sum of the second stage is the value to write to the corresponding in number and content of the synthetic case.
Feature
synthetic accounts of accounting is a general register for all objects of the organization.Their main characteristic is the direct link to the statements and balance, so records are maintained exclusively in cash.Open accounts synthetic accounting obligation to any company on the basis of initial (opening) balance sheet of assets and sources of their formation.During the movement of funds arising from the implementation of activities related changes are reflected in the debit and credit register.Estimated balance transferred in the form of accounting records, which are formed on the basis of all kinds of statements.Categories of assets and liabilities consist of items whose names match a unit of information storage as a synthetic account.Examples of suitable 80 "Authorized capital" is located in the 3rd section of liabilities "Capital and reserves", 10 "Materials" - is the second division of the assets "Current assets" and so on. D. This procedure is the formation of statements based on the movement of accounting registersObjects greatly facilitates monitoring and analysis of the company for a certain period.
Conduct of business
At the initial stage of each organization assesses whether its available assets, capital, investment funds and borrowed funds in monetary terms.These indicators form the balance, on the basis of which you want to open accounts synthetic accounting.The balance sum of the value of the asset register or debt will be featured as a residue (balance) at the beginning of activities.Each object is assigned a registration number in accordance with the working chart of accounts approved by the company.
For example, the basic production assets belonging to the company "X", is estimated at 10 arbitrary units, respectively, formed Register under the number 01 "Fixed Assets".His initial balance of $ 10 y.e., the record is held in the balance sheet and is reflected in the register "active synthetic account".Example for passive accounts: the amount invested by the founders as the authorized capital of the company amounts to 5 conventional units.Opens synthetic passive account №80 «The authorized capital of" the value of its opening balance is equal to 5 conventional units.In the future, changes in the register occur on the basis of the relevant accounting documents, certificates, calculations.At the end of the accounting period in the accounts of the final balance is formed, which is characterized by the existence of assets and their sources on a certain date.Its importance is reflected in the trial balance, or chess, records, which, in turn, serves as a source of data for the general ledger and balance.
Documents
reflection process all movements and business transactions in the account of the relevant unified legislation.Order of the RF Ministry of Finance from 15.12.2010, the №173n regulates the list of primary documentation, which is the basis for changes in synthetic and analytical accounts.For every change in the register has its own shape.For example, for processing cash receipts to the cashier uses cash order to reduce the debt to employees - payroll.For analytical accounting greatly expanded the list of documents, the company chooses the forms necessary for the detail data of synthetic accounting.For example, timesheets and payroll register is used as an accountant in the formation of transcripts to the account №70.
Sub
Depending on the primary business of the entity may use a large amount of assets and involve a variety of sources for this.For their detailed account provided to decrypt the synthetic accounts.Non of these registers correspond to the head entity, the level of detail varies from the number of sub-accounts.Regulatory documents regulate their number and name, records are made in cash.The largest number of refinements require the account to which the assets are recorded (08, 10, 41, 55) and productive indicators (91, 98, 90).Use data registers in full or in part, the company resolves on its own, depending on the economic situation.With automated accounting subaccounts included in the standard chart of accounts, the program "1C" allows you to activate the required number of registers used by the setting.
relationship
Sub-registers are the second order, they are not reflected in the balance sheet, but the results are summarized for each synthetic account to which they relate.When monitoring should be followed three equations:
- balance of synthetic accounts at beginning of period = sum of the balance of the open sub-accounts.
- turnover on the debit and credit accounts of synthetic = the sum of the turnover on the sub-accounts.
- Balance at end of period = sum of the closing balances on sub-accounts.
Analytics
Synthetic accounting accounts reflect the total cash amount of presence of the object asset or source of their formation.Sub-accounts allow you to specify their content, but for a complete analysis of the availability of certain resources calculation is not enough.Therefore, the company uses an analytical accounting, which allows you to track the movement of objects in kind and cash.Before opening the synthetic accounts, the organization carries all the available assets of the analytical items, which together give a figure on its balance sheet.The need for the establishment and maintenance of registers detailing depends on the direction of the company and its size.Not all accounts of synthetic accounting need to detail some fairly open sub-accounts, and advanced analytics third and fourth level is used only for a large range.All opened registers interconnected on a specific economic projects.An example is the widest drill by 10 "Materials".To it opens 11 subaccounts, each of which stands for analytical accounting of several levels.The scheme accounts as follows:
- Warehouse Wx (quantitative monitoring).
- materially responsible person (quantitative and cash accounting).
- Brick (quantitative and cash accounting).
- Building materials (cash accounting).
- materials, synthetic by №10 (cash accounting).
for the account of calculations with various counterparties used by type of analyst companies.For example, by №62 «Receivables from customers" can contain more than 100 accounting positions, arrears or advances which are important for the control of the turnover of the enterprise.In this case, Analytics enables advanced control of contracts and contractors.
Conduct of business
Account synthetic and analytical account opened at the same time the positions requiring decryption.All kinds of movements are recorded in parallel as detailed information in the registers of three orders.Number of analytical accounts and their names are not regulated by law, the company independently develops this type of registers.For registration processes of the movement of objects of accounting there are a number of documents that can be filled with accounting or materially responsible person.For example, inventory cards, registers, and so the report card. D. The resulting volume of documents is quite difficult to handle without the use of modern computer technology.These are summarized in the analytical account of current statements, which are compared with the data of synthetic accounting and subaccounts.Detailed information allows to react more quickly to changes in stocks of assets, simplifying inventory of goods and materials, the calculations of capital.
interaction
All stages of the accounting object dependent on the vertical.The data are summarized and analytical accounting are recognized in the relevant sub-account.When there are several open registers second-order values are formed and are reflected in the synthetic account, from which the company moved into balance.When checking credentials shall have the following group of equations:
- initial synthetic account balance = sum of the initial balance of the open sub-accounts.
- initial balance on the sub-account balance = sum of initial open analytical accounts.
This turnovers dt and CT must comply with the same sequence.Remains of synthetic accounts that do not have sub-accounts, but a large number of analytical registers are calculated as the sum of the balance of all open positions.Verification of compliance data should be held regularly, with the help of current chess or statements.
Automation
Large volumes of accounting information is quite difficult to handle, so the modern enterprise set computer and computer equipment with appropriate software.For our country, the most popular product in the market is a "1C".This program is based on national legislation, taking into account the requirements of the tax inspection and in accordance with all regulations.For enterprises any form of ownership and direction of it can be easily adjusted.To account for the synthetic accounts and analysts at any level provides settings that allow you to not only keep the current account, but also to receive information on any item of interest in the context of the current moment.
