Account classification accounting- this is their combination into groups on the basis of the homogeneity of the economic content of the indicators of property, liabilities and business transactions reflected in them.
Accounting accounts can be classified:
1) due to balance(active, passive, active-passive, off-balance) (see 5.3 "Accounts");
2) according to the purpose and procedure for keeping records:
material, or property,- are used to control and account for fixed assets, not tangible assets, material assets: 01 “Fixed assets”, 07 “Equipment for installation”, 10 “Materials”, etc. Strictly active accounts;
monetary- designed to account for transactions with cash: 50 "Cashier", 51 "Settlement accounts". active accounts;
stock- designed to account for sustainable and long-term sources of funds: 80 "Authorized capital", 82 "Reserve capital", 83 "Additional capital". Strictly passive accounts;
contractive(regulatory) - designed to regulate the assessment of the object. Opened in addition to the main property accounts to adjust the valuation of the object: 02 "Depreciation of fixed assets", 05 "Depreciation intangible assets»;
collection and distribution- are used to account for expenses that, at the time they are made, cannot be immediately attributed to certain manufactured or sold products. At the end of the month, these costs are attributed to a specific type of product in accordance with the accepted methodology (25 "General production costs", 26 "General business costs"). These accounts do not have a balance and are not reflected in the balance sheet of the enterprise;
costing- are intended to reflect production costs that are taken into account when compiling cost calculations to determine the actual cost of specific types of products (works, services): 20 "Main production", 23 "Auxiliary production", 44 "Sales expenses". Strictly active accounts;
loan, or credit,- designed to account for bank loans: 66 "Short-term loans and loans", 67 "Long-term loans and loans". Strictly passive accounts;
budget distribution- designed to divide expenses between reporting (budget) periods: 96 "Reserves for future expenses", 97 "Expenses future periods”, 98 “Deferred income”;
operational results- designed to collect information on the income and expenses of the organization and determine the financial result: 90 "Sales", 91 "Other income and expenses", 99 "Profit and loss". Active-passive accounts;
3) according to the level of detail of indicators:
synthetic(accounts of the first order) - contain generalized indicators of property, liabilities and transactions for economically homogeneous groups. Accounting is carried out only in monetary terms and gives general characteristics object;
sub-accounts(accounts of the second order) - are intermediate between synthetic and analytical accounts. Designed for additional grouping of analytical accounts within a given synthetic account. Therefore, several analytical accounts make up one sub-account, and several sub-accounts make up one synthetic account;
analytical(accounts of the third order) - detail the content of synthetic accounts for certain types of property and operations. Accounting is organized both in monetary and in natural and labor meters.
In the course of the enterprise's activities, there are many operations associated with the movement of economic assets, which are reflected in the accounts of accounting. For accounting, it is necessary to determine what changes will occur in the enterprise's funds as a result of each business transaction, and also indicate on which accounts the amount of the transaction should be reflected. For the correct use of accounts, it is necessary to know the purpose of each account, its structure and economic content, as well as the characteristics of turnover and balance. For these purposes, the classification of accounting accounts is used.
Account classification - this is a grouping of accounts according to the most significant features, which makes it possible to ensure uniformity in the reflection of business transactions, comparability and reducibility of the relevant indicators. The classification of accounts makes it possible to determine economic burden each account.
Accounting accounts are classified:
Purpose and structure accounting accounts are divided into two groups (Fig. 7.1). The first group of accounts is designed to account for economic assets, the accounts of this group are divided into main, regulatory and off-balance accounts. In turn, the main accounts are divided into inventory, stock and settlement accounts.
The second group of accounts is designed to account for business processes. This group includes distribution, calculation and result accounts.
Classification of accounts by economic content (economic classification) gives an answer to the questions: what is reflected in a particular account and how many accounts are needed in order for a particular object to receive a complete description in current accounting?
Only if the specified requirements are met, information about any object will be useful for users in order to make informed management decisions.
The construction of the classification of accounts according to economic content is tied to the reproduction of the total social product, and therefore the list of accounts is focused on each of its stages (process).
According to the economic content of accounting objects accounts are divided into three groups:
Accounts of business transactions and financial results subdivided:
Property accounts and liabilities by sources of their formation share;
- to the accounts of borrowed sources of property formation: the account of the enterprise's debt obligations to its personnel (70); debt accounts for settlements with the budget and off-budget funds(68, 69); accounts of other payables (60, 62, 76); credit and loan accounts (66, 67);
Rice. 7.1.
– accounts of own sources of property formation: profit and loss account (84); accounts budget financing and receiving funds in the order of donation (86, 98); capital, fund and reserve accounts (63, 80, 82.83, 96).
Property accounts by composition and location subdivided:
In the economic classification, separate accounts that reveal the state of the property are combined with the corresponding processes. These accounts are combined into groups that have the economic homogeneity of accounting objects.
Account classification by purpose and structure (structural classification) complements the economic classification in terms of the scientific formulation of accounting.
The purpose of classifying accounts by purpose and structure is to obtain the necessary information about the formation and use of economic assets, as well as the sources of their formation.
This classification is characterized by general rules accounting for each group of accounts and analytical accounting.
Such a classification gives an answer to the questions: how are objects in a particular group of accounts taken into account, why are certain accounts needed, what indicators can be obtained using separate accounts in order to effectively manage an enterprise? The subdivision of accounts depends on the immediate function in the accounting process. According to the purpose and structure of the accounts, they are divided into five groups: main, regulatory, operating (which include distribution and calculation), matching (resulting), as well as off-balance accounts.
Main Accounts- accounting accounts designed to reflect assets and their sources. They are used to control the presence and movement of property in terms of composition and location and sources of its formation. They are the main ones, because the objects taken into account serve as the basis for the economic activity of the enterprise. A group of main accounts is distinguished when classifying accounting accounts according to their purpose and structure.
The main accounts are divided into three subgroups.
Main active accounts are used for accounting and control of intangible assets, fixed assets, cash and material assets, as well as settlements with debtors (01, 04, 07, 08, 10, 43, 41, 50, 51, 52, 55). These accounts include: inventory accounts used to record property subject to inventory and control its presence and movement, on which records are kept both in monetary and physical units (01, 04, 07, 10, 43, 41) ; cash accounts, which are kept only in monetary units(50, 51, 52, 55); partially - settlement accounts (for example, 73).
All these accounts have the same structure and can only have a debit (or zero) balance. At the same time, the debit of these accounts shows the initial and final balance, as well as the receipt of monetary and tangible assets, and the credit of the account shows their disposal (Table 7.1).
Table 7.1
Structure of the main active account
Basic passive accounts are used to account for changes in funds, capital, financing received, loans and credits, enterprise liabilities and settlements with creditors (63, 66, 67, 80, 82, 98). These accounts include capital accounts and, in part, settlement accounts. The balance of these accounts can only be credit (or zero). It shows the presence of own and borrowed sources and debt to other organizations and individuals. The credit of these accounts reflects the availability of sources and debts and their increase, and the corresponding decrease is reflected in the debit (Table 7.2).
Table 7.2
Structure of the main passive account
Basic active-passive (settlement) accounts are designed to record and control the settlements of this organization with different legal entities and individuals. These accounts take into account settlements simultaneously with debtors and creditors or with one enterprise, which, being a debtor after several operations, can turn into a creditor or vice versa (60, 62, 68, 69, 70, 71, 75, 76). The same active-passive account can be both active and passive. At the same time: the debit of the accounts takes into account the formation of accounts receivable and repayment accounts payable, and for a loan - the formation of accounts payable and repayment of accounts receivable; the debit balance is in the asset, the credit balance is in the liabilities side of the balance sheet. A numerical example characterizing the structure of such an account is given in Table. 7.3.
Table 7.3
The structure of the main active-passive account
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Initial balance - accounts receivable at the beginning of the reporting period - 100,000 rubles. |
Initial balance - accounts payable at the beginning of the reporting period - 150,000 rubles. |
|
|
|
The final balance - accounts receivable at the end of the reporting period - 90,000 rubles. |
The final balance - accounts payable at the end of the reporting period - 160,000 rubles. |
|
Formula: SD2 \u003d SD1 + Od1 - OK2 \u003d 100,000 + 50,000 - 60,000 \u003d 90,000 rubles. |
Formula: SK2 = SK1 + Οκ1 - Od2 = 150,000 + 40,000 - 30,000 = 160,000 rubles. |
Regulatory accounts are intended to regulate (adjust) and clarify the assessment of economic assets, obtain additional indicators on the state of these funds, as well as to clarify their sources (property objects and their sources that are recorded in the main accounts). Regulatory accounts perform a special role in accounting, keeping the assessment of objects unchanged on the main accounts and clarifying it. They do not have independent significance and are used only together with the main account to adjust its indicators. In this case, the amount of the clarification is added to the amount of the main account or subtracted from it.
The need to use regulatory accounts is due to the established rules for assessing economic assets. However, in current accounting, it is sometimes necessary to have data in two estimates (for example, the initial and residual value of fixed assets, intangible assets, the actual cost of materials and their cost at wholesale or other prices, etc.). This requires accounts for depreciation, actual cost variances, etc.
According to the method of refining the assessment, all regulatory accounts are divided into counter, additional and counter-additional accounts.
Regulatory accounts, the data of which are deducted from the amounts of the main accounts, are called counter. They reduce the balance of property in the main accounts by the amount of their balance. Depending on this, they are divided into contractive and counter-passive accounts.
Contract accounts are used to clarify the residual value of the main active accounts (reduce the balance of the main active account by the amount of their balance). Two accounts are involved here - the main account and the regulatory one: the main account acts as an active account, and the regulatory account acts as a passive (opposing, or contractive) account.
Contractive accounts include: 02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets", which regulate accounts 01 and 04, respectively, as well as account 14 "Reserves for depreciation material values"(regulates accounts for accounting for material assets), account 59" Provisions for depreciation of investments in securities" (regulates account 58), account 63 "Reserves for doubtful debts" (regulates accounts receivable).
Counterpassive account is intended to clarify the amounts of sources of property accounted for in the passive account. The balance of the contra-passive account reduces the size of the source of the main account. The main account acts as a passive account, and the regulatory (contra-passive) account acts as an active account. As an example, you can point to account 81 "Own shares (shares)", intended for accounting for own shares redeemed from shareholders, which leads to a decrease (adjustment) in the amount of actually working authorized capital.
Regulatory accounts, the data of which are added to the amounts of the main accounts, are called additional. They increase the balance of property in the main accounts by the amount of their balance. Depending on which account is supplemented, they are divided into active and passive.
Additional active account supplements the balance of the main active accounts by the amount of its balance. Regulatory and main accounts are active. These include, for example, account 44 "Sales costs" in relation to account 90 "Sales".
Additional passive account supplements the balance of the corresponding main passive account by the amount of its balance. Both accounts act as passive accounts. An example is account 63 "Reserves for doubtful debts" in relation to account 91 "Other income and expenses".
Counter-additional accounts can increase and decrease the value of objects reflected in the main accounts. If entries are made on this account using the additional entry method, then the account acts as an additional settlement account, and when entries are made on the account using the red reversal (reduction) method, it acts as a contra account. Account 16 "Deviation in the value of material assets" can serve as an example.
distribution accounts- accounting accounts designed to record certain production costs and ensure their correct and reasonable distribution by calculation objects, reporting periods, etc. for a full calculation of their actual cost. Distribution accounts perform a control function. These accounts are divided into two groups: collective-distribution and budget-distributive (distribution) accounts.
Collection and distribution accounts are used to account for expenses that, at the time they are made, cannot be immediately attributed to certain manufactured or sold products (indirect costs). At the end of the month, these costs are attributed to a specific type of product in accordance with the accepted methodology (according to the accounting policy). Thus, the collection and distribution accounts are designed to account for and control the costs of the current reporting period, which require subsequent distribution (Table 7.4). Such accounts include: 25 "General production expenses", 26 "General expenses", 44 "Sales expenses".
Table 7.4
The structure of the collection and distribution account
Budgetary distribution accounts are intended for the division of expenses between separate reporting (budget) periods, for accounting for expenses of future periods and their correct distribution over the reporting periods. With the help of this group of accounts, fluctuations in the cost of production for reporting periods are eliminated (Table 7.5). The accounts of this group can be either active (account 97 "Deferred expenses") or passive (account 96 "Reserves for future expenses").
Table 7.5
The structure of the active budgetary distribution account
Calculation accounts- accounting accounts that serve to obtain the data necessary for calculating the cost (calculation) of manufactured products and work performed, grouping production costs into reporting period.
These include accounts 20 "Main production", 23 "Auxiliary production", 28 "Marriage in production", 29 "Service production and farms", 08 "Investments in fixed assets".
According to the debit of the calculation accounts, expenses (expenses), production of products (works, services), as well as expenses associated with both the creation and the acquisition of individual accounting objects are recorded.
On the credit of such accounts, they reflect (write off) the actual cost of manufactured (issued) products, services rendered, the actual costs of completed work, the acquisition (creation) of individual accounting objects (Table 7.6).
These accounts may have a debit balance. It shows the size of work in progress (costs of unfinished processes) and is called "Costs in work in progress (construction)".
Analytical accounting for costing accounts is carried out in the context of costing objects and costing items.
Calculation accounts allow you to obtain the information necessary to calculate the cost of products manufactured, work performed, services rendered, which is very important for assessing the effectiveness of the organization (since the lower the cost, the greater the profit).
Table 7.6
Estimated account structure
The credit of the calculation account reflects the costs in one estimate, and the debit in another. To equalize debit and credit amounts, you must make an additional or reversal entry. For example, on the credit of account 20 "Main production" during the reporting period, the output of products (performance of work, provision of services) is recorded at the standard cost or at discount prices. At the end of the reporting period, an adjustment is made and the cost is brought to the actual two possible methods: red reversal or additional entry.
red storno method used when the standard cost is higher than the actual cost. In this case, the sum of the difference in the estimates is recorded in red ink. Since the numbers written in red are subtracted ("reversed"), this means that the original amount is reduced by the amount of the reversal entry, which is recorded by the posting: Debit 43 "Finished products" Credit 20 "Main production"(minus sign is implied).
Additional entry method used when the actual cost exceeds the standard. In this case, an entry (additional) is made in the usual color. The accounting entry is as follows: Debit 43 "Finished products" Credit 20 "Main production".
Comparing Accounts are designed to calculate the financial result of both individual business processes and the enterprise as a whole, by comparing the debit and credit turnover recorded in these accounts. A feature of the structure of these accounts is the reflection of one accounting object in two different estimates: in one - on the debit, and in the other - on the credit of the account (it is recommended to open several separate sub-accounts for this). Comparing these estimates, they reveal the result of certain business processes (for example, sales), which is written off from the sub-account 90-9 specially opened for this purpose (Table 7.7).
Table 7.7
Matching account structure
These accounts are divided into two subgroups: operational and financial results.
Operational-resulting accounts are provided for summarizing information about individual processes of economic activity of the enterprise, as well as determining the financial result for each of them.
These include accounts 90 "Sales" and 91 "Other income and expenses".
According to the debit of these accounts, the following are taken into account: sold products, works, services; residual value fixed assets and book value of other current assets; costs associated with the disposal of assets, as well as fines, penalties, forfeits and paid interest. The credit of accounts 90 and 91 reflects the proceeds and income of other operations. By comparing debit and credit turnovers, profit or loss from sales (account 90) and other operations (account 91) is determined.
These accounts do not have a balance. The balances received on them are written off monthly, credited to the financial results from sales and other operations from sub-accounts 90-9, 91-9 to the debit or credit of account 99 "Profit and Loss".
These accounts take into account expenses and income from operations related to the sale of products, the performance of various works, the provision of services, the disposal of fixed assets, intangible assets, securities, and materials.
Financial results accounts are intended to determine the financial result of the economic activity of the organization. An example is the active-passive account 99 "Profit and loss", as well as account 98 "Deferred income". On account 99 is reflected financial results(profit or loss) from the sale of various property items and other operations (operating and non-operating income reduced by the amount of operating and non-operating expenses). On the credit of account 99 profit is fixed, but on the debit - losses.
Comparing the turnover on debit and credit, determine the final financial result: while credit balance shows profit, debit - loss (Table 7.8).
Table 7.8
Structure of the financial and performance account
Economic classification
All accounting accounts, depending on the economic content and meaning, are divided into appropriate groups.
The classification of accounting accounts is a system of accounts combined into groups according to the most significant feature.
Classification of accounts on an economic basis groups accounts with economically homogeneous accounting objects. On this basis, the accounts are divided into three groups:
household funds accounts;
business process accounts;
accounts of sources of economic resources and financial results.
On business accounts information is collected on the composition and placement of the company's property, cash flow, financial investments and funds in settlements. Accounts of economic assets are divided into accounts:
Cash and financial assets (accounts # $50$, $51$, $52$, $55$, $57$, $58$);
Funds in settlements(accounts # $60$, $62$, $71$, $73$, $76$);
working capital(accounts # $10$, $14$, $41$, $43$);
Intangible assets(accounts # $04$, $05$);
fixed assets(accounts # $01$, $02$, $03$, $07$, $08$).
Group accounts "Means in settlements" reflect the mutual settlements of the enterprise with other counterparties. Settlement accounts can be passive or active-passive. Passive current accounts include $66$, $67$, $68$, $69$, $70$ accounts. Account $69$ "Calculations for social insurance and security" is designed to account for deductions from the payroll fund. In Pension Fund, to the social insurance fund (FSS) and to the fund of compulsory health insurance(FOMS).
The $70$ account is designed to reflect payroll calculations. Payroll, bonuses, vacation pay, benefits sick leave and other payments to production workers is reflected in the entry "Debit $20 $ Credit $70". When calculating wages to be paid out, income tax is withheld from it individuals(personal income tax) at a rate of $13\%$. This fact is recorded by the posting "Debit $70$ Credit $68$". Payments for wages can be made from the cash desk of the enterprise and reflected in the posting "Debit $ 70 $ Credit $ 50". Or from the current account, then the correspondence on the loan will occur using the $51$ account. Wage not received within three days is subject to deposit, which is reflected on the account $76$, on the subaccount $76-4$ "Settlements on deposited amounts" and is documented by the posting "Debit $70$ Credit $76-4$".
Supply, production and sale are a production cycle that is cyclical. The economic assets involved in each turnover of the production cycle are called current assets and include:
materials (bill $10$);
finished products (bill $43$);
cash (accounts $50$, $51$, $52$).
There are economic means involved in many production cycles. These are non-current assets:
fixed assets, abbreviated designation - OS (account $01$);
intangible assets, abbreviated designation - intangible assets (account $04$).
Accounting in trade has a peculiarity. In trading activities there is no production process, and the supply and sale, in turn, form a circulation cycle.
Accounts of business processes accumulate data on the sale of finished products (works and services), the procurement of material assets. This group includes the following accounts:
implementation process (bill $90$);
production process (bills $20$, $21$, $23$, $25$, $26$, $28$, $29$, $40$, $44$, $46$);
procurement process (accounts $11$, $15$, $16$).
Accounts of sources of economic funds and financial results reflect the composition and movement of own, as well as borrowed funds, the results of the financial and economic activities of the enterprise.
They are divided into:
Accounts of borrowed sources of property formation:
distribution obligations (accounts $68$, $69$, $70$);
enterprise liabilities (accounts $60$, $62$, $66$, $67$, $76$).
Accounts of own sources of property formation:
Profit and loss accounts (account $80$);
Budget Financing Accounts ($86 and $98 accounts);
Capital, funds and reserves accounts (accounts $63$, $80$, $82$, $83$, $9$);
Financial results accounts (accounts $84$, $91$, $99$).
Accounts of own sources of formation of property are intended for accounting of own sources of formation of economic assets. These sources are all types of capital and retained earnings. Accounts of this group are also called stock.
Remark 1
Stock accounts can only be passive.
Account $84$ "Retained earnings (uncovered loss)" reflects the value of the profit to be distributed. Profit is recorded on two accounts in the chart of accounts $99$ and $84$. The $99$ account records profits or losses during the year, so this account reflects current financial results. At the end of the year, account 99 is closed and the balance of profit after taxation at the end of the year is written off to the credit of account 84 as profit. Profit can be distributed by the enterprise for the following purposes:
payment of income to the founders;
investments in the development of the enterprise;
increase in reserve capital;
payment of bonuses by employees, etc.
The classification of accounts by economic content is determined by the processes of production of finished products and each stage of such production.
There is another classification of accounts on an economic basis:
active,
passive,
active-passive.
Active accounts reflect data on the economic assets of the enterprise. Active accounts are in the asset balance. Passive accounts reflect the movement of sources of economic funds of the company and are located in the liabilities side of the balance sheet. Active-passive accounts simultaneously reflect the movement of property and sources in the form of receivables and payables. On these accounts, two objects are taken into account simultaneously: one related to assets, and the other to liabilities, i.e. liabilities.
The division of accounts into groups can be carried out according to the level of detail of accounting:
synthetic;
analytical;
sub-accounts.
The division of accounts also occurs in relation to the balance:
balance;
off-balance sheet.
Off-balance accounts are designed to account for inventory items that are temporarily in use or at the disposal of the company and do not belong to it on the basis of ownership. Off-balance accounts are technical-valued, their list from $001$ to $011$ is reflected in the standard chart of accounts after synthetic accounts. Information reflected in off-balance accounts does not affect the balance sheet and is for reference only. On off-balance accounts, the double-entry rule is not used. At the time of receipt of such funds, their value is reflected only once in the debit of the off-balance sheet account. And upon disposal, the amount is debited from the credit of the same account.
Accounting accounts- these are accounts that keep records of all business transactions of the organization using the double entry method.
Accounting accounts are a method of grouping the reflection of transactions, liabilities and assets.
For each type of property, liabilities and transactions, separate accounts are opened with their name and digital number (cipher), which correspond to each balance sheet item. For example, 01 "Fixed assets", 10 "Materials", 20 "Main production", 50 "Cashier", 51 "Settlement accounts", 99 "Profit and losses", 80 "Authorized capital", etc.
Each account is a two-sided table. The left side of the account is a debit (from the Latin "must"), the right side is a credit (from the Latin "believes"). Thus, the accounts reflect:
Debit turnover. It is the sum of all transactions that are reflected in the corresponding part of the account without an opening balance.
credit turnover. It represents, respectively, the sum of transactions reflected in the credit of the account without an initial balance.
Balance at the beginning and end of the period. In this case, the balance at the end of the period is determined by information about the initial balance and credit and debit turnover.
Note that for some accounting accounts, a debit means an increase, a credit means a decrease. For other accounting accounts, on the contrary, debit is a decrease, and credit is an increase.
The Chart of Accounts used in the Russian Federation was approved by the Order of the Ministry of Finance of October 31, 2000 No. 94n and is mandatory for use by all organizations, except for credit and budget institutions. It is used in companies of any form of ownership that use the double entry method.
Chart of accounts developed in accordance with economic classification accounts. It contains the titles and codes of articles of the first and second order.
The Chart of Accounts contains 8 sections:
Fixed assets.
Production stocks.
Production costs.
Finished goods.
Financial results.
A separate section allocate off-balance sheet accounts.
It should be noted that the specified Order of the Ministry of Finance approved both the Chart of Accounts for accounting for the financial and economic activities of organizations and the Instructions for its application. This means that in the Order of the Ministry of Finance dated October 31, 2000 No. 94n, you can find a list of the accounting accounts themselves, a transcript to them and a list of corresponding accounts. Based on the Chart of Accounts approved by the Ministry of Finance, the organization develops its own working Chart of Accounts, which is part of accounting policy organizations for accounting purposes. At the same time, in the working Chart of Accounts, the organization can specify the content of the accounting sub-accounts given in the Order of the Ministry of Finance, exclude and combine them, and also introduce additional sub-accounts.
Accounting accounts are classified:
According to the structure;
By economic content;
By appointment.
Accounting accounts by structure are divided into:
active accounts;
passive accounts;
active-passive accounts.
An active account, as its name suggests, is a ledger account that is designed to record the assets of an organization. An increase in an object on an active account is reflected in the debit of the account, and a decrease in the credit of the account. For example, the receipt of materials in the organization is accounted for in the debit of the active account 10 "Materials". And the write-off of funds from the current account is reflected in the credit of the active account 51 "Settlement accounts". The balance (balance) on active accounting accounts can only be debit.
To account for the organization's liabilities (capital, reserves and liabilities), passive accounts are provided. An increase in liabilities on a passive account is reflected in the credit of the account, and a decrease is shown in the debit of the account. For example, the creation of reserve capital is reflected in the credit of the passive account 82 "Reserve capital", and the decrease in the authorized capital is shown in the debit of the passive account 80 "Authorized capital". The balance in this case is only credit.
It must be borne in mind that a number of accounting accounts are not unambiguously either active or passive. Active-passive accounts show settlements with contractors and suppliers, customers and buyers, accountable persons and other creditors and debtors. For example, this is an account. The debit of this account can reflect both a decrease in accounts payable (liabilities) and an increase in receivables (assets).
Similarly, the credit of account 62 “Settlements with buyers and customers” may reflect transactions leading to the formation of both an asset and a liability. For example, if an organization purchased goods (in the organization's accounting this operation reflected accounting entry: Debit of account 41 "Goods" - Credit of the account), but has not yet paid them, then according to the credit of the account with the organization - the buyer is formed on payment for the goods.
And if the organization transferred the advance payment to the supplier (in the organization's accounting, this operation is reflected in the accounting entry: Account debit - Account credit), then until the delivery of inventory items, the debit of the account will be reflected.
In the first case, account 60 "Settlements with suppliers and contractors" acts as a passive account, and in the second case, account 60 "Settlements with suppliers and contractors" is an active account.
Considering that the nature of account 60 “Settlements with suppliers and contractors” depends on specific business conditions, this account is an active-passive account.
At the same time, the balance of active-passive accounting accounts can be both credit and debit, or both at the same time.
There are accounts of property and sources of its formation.
These accounts include:
Settlement accounts. Such accounts are designed to record all types of settlements with creditors and debtors of the enterprise. The account is kept in monetary terms. Almost all accounts are active-passive;
Cash accounts. Such accounts are designed to record cash. Accounts are always active. Accounting is kept only in monetary terms;
inventory accounts. Such accounts are designed to record the property of the organization. Accounts are always active. Accounting is kept in monetary and natural meters;
Collective distribution accounts. Such accounts are designed to record indirect costs that require prior allocation. Accounts are always active;
regulatory accounts. Such accounts specify the valuation of certain types of property. According to them, the cost characteristics of objects that are reflected in the basic items are specified. They do not have an independent meaning, but have a complementary function. The account is kept in monetary terms. Accounts are always passive;
Operating accounts. These items are used to reflect the costs that relate to the performance of operations in the course of procurement, release and sale of products, products, services, works;
Calculation accounts. Such accounts are designed to record and control costs and to determine the cost;
Reporting and distribution accounts. Such accounts are designed to allocate costs between reporting periods;
Stock accounts. Such accounts are designed to record and control the capital of the enterprise. Accounts are always passive;
Operating and effective accounts. Such accounts are designed to identify the result of economic activity. Accounts are active-passive. The account is kept in monetary terms. Stock accounts show the sources of formation of the company's own funds: additional, authorized and reserve capital, retained earnings. Their credit reflects an increase in assets, their debit reflects costs (use);
Financial performance accounts. Such accounts are designed to record accumulation and losses as a financial result. Accounts are active-passive.
Accounts can also be divided into two groups:
Balance accounts;
Off-balance accounts.
Balance accounts are all balance accounts, united in one system, having correspondence with each other and providing accounting for all financial and economic activities of the organization.
Off-balance accounts are accounts whose balances are not included in the balance sheet, but are shown behind its total, i.e. for balance. Accounting on off-balance accounts is carried out without using the double entry method. Entries are made in special statements in the columns "arrival" and "expense". In the chart of accounts, they are numbered with three characters from 001 to 011. Off-balance accounts are designed to account for property that is not the property of the organization.
The balance sheet is presented as a summary of balances on accounting accounts for a specific time period.
The following are transferred to the balance sheet form:
Titles of articles
opening balance
Credit and debit turnovers for a certain (reporting) period
End balance
After counting over all graphs, three pairs of equalities are obtained:
The opening balance for the Debit of all accounts must correspond to the same indicator for the Credit of all accounts.
The total turnover for the Debit of all accounts is equal to the same value for the Credit of all accounts.
The final balance of the Debit of all accounts corresponds to the same indicator for the Credit of all accounts.
The balance sheet is a method of economic grouping and generalization of information about the company's property by location and composition. It also reflects information on the sources of value formation in monetary terms on a specific date. The balance includes active and passive parts. Their scores are equal. The asset reflects the specific property that is owned by the company. The passive part shows the sources of its formation.
A refined classification of accounting accounts by purpose and structure of indicators is presented (on the basis of economic content) in the diagram (Fig. 1).
Rice. 1. Classification of accounting accounts by purpose and structure of indicators
At the first stage of grouping, as shown in Fig. 1, accounting accounts, depending on their purpose, are divided into four groups: main, regulatory, operational and financial - performance accounts.
The main accounts accumulate information characterizing the movement of property and capital of the enterprise and the state of settlements with its debtors and creditors. These accounts are the basis for the formation of balance sheet items.
Regulatory accounts specify the cost characteristics of accounting objects reflected in the main accounts. They do not have independent significance, but only complement them. With their help, the current accounting valuation of assets reflected in the main accounts is adjusted to the sum of their book value (valuation).
Operational accounts are designed to reflect on them the costs associated with the implementation of business operations in the process of procurement, production and sale of products, goods, works and services.
Financial - performance accounts are designed to determine the results of a comparison of income and expenses of the enterprise related to their receipt and to identify its profit or loss.
All of these accounts, by double entry, reflect the property belonging to this enterprise, the sources of its formation and all its economic activities as a legal entity.
A simple entry is kept on off-balance accounts designed to summarize information on the availability and movement of inventory items temporarily in use or at the disposal of the enterprise (rent, safekeeping, processing), as well as to control individual business transactions.
At the second stage of grouping, the accounts are divided on the basis of the common structure, i.e. the structure of indicators on accounts characterizing economically homogeneous objects of accounting. At this stage of grouping, the main accounts are divided into inventory, stock and settlement accounts.
Inventory accounts are called accounts, which take into account the material assets and funds of the enterprise, including securities. At the analytical level, these accounting items can be recalculated (inventoryed) in physical terms. Hence their name - "inventory". The cost expression of these accounting objects (except for cash) is determined through natural indicators and the current accounting estimate (price).
The intangible assets present among inventory objects as intangible objects do not fully meet the characteristics of inventory objects. If these accounting objects are used in the economy for less than 12 months, then the costs of their acquisition are reflected in account 97 "Deferred expenses", which is included in the group of budgetary distribution accounts. The debit of inventory accounts reflects the receipt (arrival) of accounting objects, and the credit - their release (expenditure). The balances on these accounts, reflecting the availability of accounting objects on the corresponding date, must always have a debit character. The credit balance received as a result of sorting on separate analytical accounts is reflected in the accounting registers as a debit "red balance". Inventory accounts are active.
Stock accounts are called accounts that take into account the sources of formation of the enterprise's own funds - authorized, reserve and additional capital, retained earnings and targeted financing.
The credit of fund accounts reflects the formation (increase) of capital from the relevant sources, and the debit shows the use (decrease) of capital by the amounts established by law. Russian Federation goals.
At the same time, the movement of the authorized capital cannot be reflected in the accounting without prior registration or re-registration of the constituent documents of the legal entity.
Unlike others constituent parts equity capital analytical accounting of the authorized capital is carried out in the context of its founders (shareholders).
Fund account balances reflecting the amount of capital at the relevant date must always be in credit. Stock accounts are passive.
Settlement accounts are designed to summarize information about the status of settlements with debtors and creditors of the enterprise. To correctly reflect the financial condition of the enterprise in the financial statements, it is not allowed to set off between the articles of its assets and liabilities, and information on the state of receivables and payables should be formed in accounting in expanded form with the separation of debts of debtors and creditors.
Accounts for reflecting settlements with debtors are opposite in structure to accounts that record settlements with creditors. This can be illustrated with the following diagrams:
On the accounts of settlements with debtors 19 "Value added tax on acquired valuables", 45 "Goods shipped", 62 "Settlements with buyers and customers", 71 "Settlements with accountable persons" and 73 "Settlements with personnel on other transactions" formation or the increase in debt is reflected in the debit.
In the Chart of Accounts 2000, there are no accounts 19 and 45 in Section VI "Settlements", but their belonging to the structural group "Settlement Accounts" is undoubted. The debit of account 19 reflects the amounts subject to offset in settlements with the budget for VAT (as the amount of a kind of loan issued to the budget), and this account corresponds with settlement account 68 "Calculations on taxes and fees." On the credit of the active account 19, in correspondence with the passive account 68, the repayment of debts to the budget is reflected.
Account 45 "Goods shipped" has always been the antipode of settlement account 62 "Settlements with buyers and customers." Only one of them reflected settlements with buyers for shipped products. And according to the Chart of Accounts 2000, the debit of account 45 reflects the products and goods shipped to the buyer or transferred for sale to the commission agent and, according to the accounting rules, are not included in the volume of sales.
Responsibility for the safety of products and goods before they are transferred to the buyer is borne by the carrier or commission agent with whom the enterprise enters into settlement relations.
The formation or increase in debt to creditors is reflected in the credit of the following accounts of settlements with creditors: 60 "Settlements with suppliers and contractors", 66 "Settlements for short-term loans and loans", 67 "Calculations on long-term loans and borrowings", 68 "Calculations on taxes and fees", 69 "Calculations on social insurance and security" and 70 "Calculations with personnel for remuneration".
Repayment or offset (reduction) of receivables is reflected in the credit of accounts of settlements with debtors, and accounts payable - in the debit of accounts of settlements with creditors.
If the balance of receivables is reflected, as a rule, in the debit of the corresponding account of settlements with debtors, then the balance of accounts payable, on the contrary, is reflected in the credit of the corresponding account of settlements with creditors. Therefore, the accounts of settlements with debtors are active, and with creditors - passive.
Such synthetic settlement accounts as 75 "Settlements with founders", 76 "Settlements with various debtors and creditors" and 79 "Intra-economic settlements" are active - passive.
To account 75, in accordance with the Chart of Accounts 2000, two sub-accounts are opened: active sub-account 1 "Settlements on contributions to the authorized (share) capital" for settlements with debtors - founders on contributions to the authorized capital and passive sub-account 2 "Calculations on payment of income" for settlements with creditors - founders on payment of the accrued founder's income (dividends) to them.
To account 76, in accordance with the Chart of Accounts, at least four sub-accounts are opened:
active - passive subaccount 1 "Settlements for property and personal insurance"for settlements of the insured on property and personal insurance;
active sub-account 2 "Settlements on claims" for settlements with debtors on claims made against them;
active sub-account 3 "Settlements on due dividends and other income" for settlements with debtors on payments due from them on dividends and other income;
passive sub-account 4 "Settlements on deposited amounts" for settlements with creditors on deposited amounts.
In order to isolate settlements with other groups of debtors and creditors, additional active-passive sub-accounts are opened to account 76.
On account 79, in accordance with the Chart of Accounts 2000, three active-passive sub-accounts are opened for settlements with debtors and creditors with whom intra-economic relations are established: 1 "Settlements for allocated property"; 2 "Settlements on current operations"; 3 "Settlements under the contract of trust management of property".
Active and passive sub-accounts for synthetic active-passive settlement accounts 75 and 76 have the same structure as all active and passive synthetic settlement accounts. A detailed balance on active-passive settlement accounts 75 and 76 is ensured by the presence of these sub-accounts, on which totals that are homogeneous in structure are summarized.
The detailed balance on the active-passive sub-account 76-1 and other separate groups of other debtors and creditors, as well as on the active-passive sub-accounts 79-1, 79-2 and 79-3 is provided by preliminary grouping of analytical accounts according to the specified sub-accounts by nature ( debit or credit) of their balances.
Regulatory accounts are divided according to the method of regulating the valuation of objects reflected in the main accounts. If the regulation of the current accounting valuation of accounting objects to the amount of their book value is carried out by adding the amount of the regulator of the regulatory account to the accounting price of the object of the main account, then such regulatory accounts are called additional. They are divided into active and passive depending on the content of the regulated main account. An active main account will have a secondary account active with a debit balance. For a passive main account, the additional account will be passive with a loan balance. There are no additional accounts in the Chart of Accounts 2000.
If the regulation of the current accounting valuation of the objects of accounting of the main accounts to the amount of their book value is carried out by subtracting the amount of the regulator of the regulatory account from the accounting price of the object of the main account, then such regulatory accounts are called counter.
Contra accounts in relation to active main accounts are called contractive with the balance of the loan adjuster. They are classified as passive accounts, since an asset is opposed to a liability.
The estimated reserves accounts in the Chart of Accounts 2000 act as regulatory contractual accounts. These include accounts 14 "Reserves for the depreciation of material assets", 59 "Reserves for the depreciation of investments in securities" and 63 "Reserves for doubtful debts".
Recognition in the balance sheet at the end of the reporting period (most often a year) of a lower (market) valuation of assets in the form of tangible assets, securities and receivables without changing their current valuation in accounting insures the enterprise against the need to recognize losses of the current year in the next reporting period, and also allows, with the help of the amount of the regulator in the form of credit balances on the accounts of estimated reserves, to move to a lower book value of these assets at the end of the reporting year. Therefore, at the end of the reporting period (year) for the amount of the decrease in the value of assets (doubtful debt), valuation reserves (regulators) are created by an entry on the credit of accounts 14, 59 and 63 in correspondence with account 91 "Other income and expenses", and at the beginning of the next reporting year a reverse, recovery entry is made on these accounts.
Most of the regulatory accounts of the Chart of Accounts 2000 are contractive, i.e. passive accounts. They are paired to the following active accounts: 02 "Depreciation of fixed assets" - to account 01 "Fixed assets"; 05 "Amortization of intangible assets" - to account 04 "Intangible assets"; 14 "Reserves for depreciation of material assets" - to account 10 "Materials" and other accounts; 42 "Trade margin" - to account 41 "Goods"; 59 "Provisions for depreciation of investments in securities" - to account 58 " Financial investments"; 63 "Reserves for doubtful debts" - to account 62 "Settlements with buyers and customers." Since regulatory accounts do not have independent significance, they are not directly presented in the balance sheet.
Contra accounts in relation to passive main accounts are called contra-passive with the balance of the regulatory debit, i.e. they are active accounts. Counter-passive accounts are not presented in the Chart of Accounts 2000 either.
Regulatory accounts can also be counter-additional, such as account 16 "Deviation in the value of material assets." The regulator of this account, depending on its content, is either added (like an additional active account) to the current assessment of the object of the main account 10 (overrun compared to the planned current assessment of materials), or, like a contractual account, is subtracted from it (savings compared to planned current assessment of materials). Variances in the form of cost overruns or savings are deducted from the credit of this account in the appropriate proportion as materials are issued from the warehouse.
Of a special nature is the counter - additional account 40 "Output of products (works, services)", used when used in accounting for the standard cost as a current estimate of finished products.
First, from the credit of account 40 "Output of products (works, services)" is debited to the debit of account 43 "Finished products", the finished products credited to the warehouse at the standard cost, and at the end of the reporting period after determining its actual cost, it is debited to the debit of account 40 "Issue products (works, services)" from the credit of account 20 "Main production".
The difference between the actual and standard cost formed on the regulatory account 40 "Output of products (works, services)" is written off by an additional entry as an overrun or a reversal entry as savings to account 90 "Sales". The absence of a balance characterizes this account both as a counter-additional one and as a collectively distributive one at the same time.
Operating accounts are divided depending on their structure into three groups: collectively - distribution, budgetary - distribution and costing.
A distinctive feature of the collective - distributive accounts is the absence of a balance on them. Therefore, they are not presented in the balance sheet. These accounts perform the function of monitoring compliance with the estimated appropriations for such overhead costs as general production or general business. Therefore, they are also called control and distribution accounts. They collect costs for them in the context of estimated debit items. The expenses collected on debit for the reporting period are written off from the credit of these accounts in order to distribute them indirectly among calculation objects.
The principle of conformity of incomes and expenses and their temporal reference to the corresponding reporting period is ensured by the presence in the accounting Plan of budgetary - distribution accounts, which include: 96 "Reserves for future expenses"; 97 "Deferred expenses"; 98 "Deferred income".
Accounts 96 and 97 have much in common. Both debits reflect the actual costs associated with production - economic activity enterprises, and from their credit these expenses are evenly written off according to the established norms to the corresponding objects of calculation. The difference between them is that on account 97 "Expenses of future periods", first, the debit reflects the expenses incurred sometimes at a time and in large amounts, and then they are gradually written off (repaid) on the loan. As a result, on this account, the balance of expenses not yet written off is reflected in the debit of the account, therefore it refers to active accounts.
On account 96 "Reserves for future expenses", first, the credit reflects the creation of the necessary reserve to cover future expenses by including them in the standard cost of production, and then the debit reflects the actual expenses incurred. As a result, on this account, the balance of the unused reserve is reflected in the credit of the account, therefore it refers to passive accounts. If the created reserve is insufficient, this account can turn into its opposite - account 97 "Deferred expenses".
Account 98 "Deferred income" allows you to evenly attribute income to the financial results of the corresponding reporting period. The credit of this account first reflects the income of future reporting periods, and in the corresponding reporting period, taking into account the expenses incurred, the income is written off from the debit of this account to the financial results of the reporting period. The balance of deferred income that has not yet been written off is reflected in the credit of account 98, therefore it refers to passive accounts.
All budgetary - distributive accounts are related to the balance sheet, although they are placed in the Chart of Accounts 2000 in Section VIII "Financial Results".
On costing accounts, information is generated for costing calculations of the actual cost of harvested production stocks, manufactured products, etc.
The debit of the calculation accounts reflects the costs associated with the formation of: the inventory value of fixed assets (account 08 "Investments in non-current assets"); the cost of procurement of materials (account 15 "Procurement and acquisition of material assets"); prime cost production products(account 20 "Main production"), etc. Received and credited tangible assets are written off at the calculated cost on the credit of calculation accounts. The presence of debit balances on them indicates that they also have signs of inventory accounts. These are active accounts. Accounts such as 28 "Rejection in production" and 44 "Expenses for sale" have all the signs of a collective - distribution accounts, and account 28 has no balance at all, therefore, it is not connected with the balance.
Speaking about the classification of accounts, it should be borne in mind that some accounts have signs of several classification groups. Their place in the classification should be determined by their main feature.
In the presented classification of accounts, many accounts of section VIII "Financial Results" of the Chart of Accounts for 2000 are classified as operating accounts in terms of their structural characteristics. Account 94 "Shortages and losses from damage to valuables" has the structure of a collective distribution account, and accounts 96 "Reserves for future expenses", 97 "Deferred expenses" and 98 "Deferred income" - the structure of budgetary distribution accounts.
Accounts 90 "Sales" and 91 "Other income and expenses" are assigned to the group of financial - result accounts. This also includes the final profit and loss account 99 "Profit and Loss". These three accounting accounts form a single block of interconnected accounts, the information of which is used to form the indicators of the income statement.
Accounts 90 "Sales" and 91 "Other income and expenses" are classified as matching. Income is reflected in their credit, and expenses are reflected in debit. If income exceeds expenses, the difference is written off as profit to the credit of account 99 "Profit and Loss", and if expenses are exceeded, as a loss to the debit of account 99. There is no balance on both accounts, therefore they are not directly related to the balance sheet.
Account 99 "Profits and losses" - final. It serves to sum up the financial results of the enterprise and is active - passive. If the financial result is profit, it is passive, while the loss makes it essentially active, but in the balance sheet, any financial result is reflected in liabilities in the form of retained earnings or uncovered loss, shown with a minus sign.
The relationship of accounting accounts with balance sheet and belonging of each account to the corresponding classification group (groups) are shown in Table. one.
Table 1
Classification characteristics of accounts
Chart of Accounts 2000
Name |
Number |
To belong to |
Active - A |
Formation method |
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transfer |
preliminary |
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addition |
decomposition |
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Main |
Inventory |
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Depreciation |
Regulatory, |
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Profitable |
Inventory |
||||||
Intangible |
Inventory |
||||||
Depreciation |
Regulatory, |
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Equipment for |
Inventory |
||||||
Investments in |
Calculation, |
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materials |
Inventory |
||||||
Animals on |
Inventory |
||||||
Reserves under |
Regulatory, |
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Harvesting and |
Calculation |
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Deviation in |
Regulatory, |
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tax on |
settlements |
||||||
Main |
Calculation, |
||||||
Semi-finished products |
Inventory |
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Auxiliary |
Calculation, |
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General production |
Collectively - |
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General business |
Collectively - |
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Marriage in |
Calculation, |
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Serving |
Calculation |
||||||
Release |
Regulatory |
||||||
Inventory |
|||||||
Trading |
Regulatory, |
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Finished |
Inventory |
||||||
Costs for |
Calculation, |
||||||
Products |
settlements |
||||||
Completed |
Inventory |
||||||
Inventory |
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Settlement accounts |
Inventory |
||||||
Inventory |
|||||||
Special |
Inventory |
||||||
Translations |
Inventory |
||||||
Financial |
Inventory |
||||||
Reserves under |
Regulatory, |
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Settlements with |
settlements |
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Settlements with |
settlements |
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Reserves for |
Regulatory, |
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Calculations for |
settlements |
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Calculations for |
settlements |
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Calculations for |
settlements |
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Calculations for |
settlements |
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Settlements with |
settlements |
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Settlements with |
settlements |
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Settlements with |
settlements |
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Settlements with |
settlements |
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Settlements with |
settlements |
||||||
On-farm- |
settlements |
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Statutory |
Stock |
||||||
Own |
Inventory |
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Spare |
Stock |
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Additional |
Stock |
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Undistributed |
Stock |
||||||
Target |
Stock |
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Comparing |
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Other income and |
Comparing |
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shortages and |
Collectively - |
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reserves |
Budget - |
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future expenses |
Budget - |
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Future income |
Budget - |
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profits and |
Financial - |
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By the nature of the account balance in Table. 1 are divided into active (A), passive (P) and accounts without a balance (BO), which means there is no connection with the balance.
According to the method of formation of balance sheet items, the accounts are divided into three groups:
direct mechanical transfer of the amount of the account balance to the balance sheet;
preliminary arithmetic (algebraic) operations, as a result of which a balance sheet item is formed on the basis of information contained in several accounting accounts (sub-accounts);
preliminary arithmetic operations, as a result of which the balance sheet items are formed according to the data obtained by decomposing the information of one account into two balance sheet items.
