The back sheet - a tool of the balance sheet

From a balance sheet, it is necessary to check, whether incurred in the reporting period, recording in the accounts.To do this, start to make the back sheet, which is a table (checkerboard) and contains information on the balances of all accounts involved in the beginning of the reporting period, the total turnover of the monthly and displayed on the basis of their balance.In other words, the reverse statement is a way of allowing the accounts to summarize accounting data registration.

Drawing turnover sheets produced by all accounts synthetic accounting, which are used in the enterprise.This document contains three paired columns that record turnover and balance on the loan and debetu.Itogi, displayed in Oborotka should be mutually equal values.That is, by all accounts is in debit turnover, respectively, should be equal to the credit;The same rule applies to the monthly turnover.Results on balances at the beginning of the month the credit and debit should be the same as the use of double entry is made fixing the amount of each twice a loan and debit another account.The amounts must correspond to the results and log operatsiy.Esli also found a mismatch, then you can talk about any error or omission operations.

case of equality of balances (balances) at the end of the month to the credit and debit entries may be concluded that they are derived from primary turnovers and balances.These balances (balances) and used an accountant to develop a new balansa.Itak, with proper bookkeeping must be done pairwise equal credit and debit opening balances, turnover on the accounts and the final balance.

revolving balance, or, in other words, the back sheet on synthetic accounts is a register where in one place and reduce the balance of the results of all the revolutions of synthetic accounts.It reflects both the changes and the state of the sources and means.With such statements, make checks the correctness of the accounts and the implementation of a new balance.

This document has the following form.The first column records the name of the account balance, which are remnants: passive and active.From the second to the fifth column reflects the amount of the respective credit or debit for each account.At 6 and 7 speaker outputs the results of which are calculated on the basis of initial turnovers and balances.Debit balances of active accounts is added to the debit turnover by subtracting the credit.A credit balances passive accounts is added to the loan turnover net debit turnovers.The result, accordingly, includes a debit balance or a statement of kreditovoe.Oborotnaya in the analytical accounting is applied separately to each synthetic account.It is the remains of (balance), and the results of the analytical accounts of revolutions, which are combined into one synthetic score.

This balance lists, forms which contain the information on the accounts used to monitor the movement and status of individual accounts and form their sources.In addition, this document is used in the verification when studying, whether made in the relevant accounts accounting accounting zapisi.Dlya also used the reverse statement of accounts of analytical accounting calculations made with contractors and suppliers.

Chess turnover sheet allows us to generalize the data in the accounts on the turnover, can reveal their contents and check whether the offsetting entry.Entries for chess statements are made so that correspondence has been viewed to be seen where the value came from and where they were heading.The amount of debit turnover on all accounts should reflect the amount of turnover on loan accounts, which is based on the principles of double-entry accounting.