Each business transaction performed by the organization must be documented and reflected in the accounts. accounting by double entry. At the same time, corresponding changes occur in the balance sheet, which can be grouped depending on their impact on the equality of assets and liabilities.

Business transactions arising in the course of the enterprise's activities do not violate the equality of the totals of assets and liabilities, while the amounts in the context of individual items and the totals of the balance sheet may change. This is due to the fact that each business transaction affects two balance sheet items, while they can be in the asset or liability, or both in the asset and in the liability.

Depending on the nature of changes in balance sheet items, business transactions are divided into four types:

First type. Business transactions lead to a regrouping of the items of the balance sheet asset - the composition of the property, and the liability does not change (i.e., changes affect only the balance sheet asset, while the balance sheet currency is preserved):

Example:

Opening balance:

Dt 10 "Materials" - 100,000 (assets)

Dt 20 "Main production" - 20000 (assets)

Total for Dt 120000 (assets)

Operations:

Released materials from the warehouse in the amount of 70,000 rubles to the main production. Dt20 "Main production" / Kt 10 "Materials"

Final balance:

Dt 10 "Materials" - 30000 (assets)

Dt 20 "Main production" - 90000 (assets)

Total for Dt 120000 (assets)

Kt 80 "Authorized capital" - 120,000 (passive)

Second type. Business transactions lead to a regrouping of balance sheet liabilities, and the asset does not change (that is, changes occur only in the balance sheet liabilities, while the balance sheet currency remains unchanged):

Opening balance:

Kt 82 "Reserve capital" - 10000 (passive)

Kt 84 " Undestributed profits» - 190000 (passive)

Total Kt 210000 (passive)

Operations:

Part of the retained earnings, based on the puncture of the meeting of the founders, is aimed at increasing the reserve capital in the amount of 120,000 rubles.

Dt 84 "Retained earnings" / Kg 82 "Reserve capital"

Final balance:

Dt 51 "Settlement account" - 210000 (asset)

Kt 84 "Retained earnings" - 70,000 (passive)

Kt82 "Reserve capital" - 130,000 (passive)

Kt 80 "Authorized capital" - 10000 (passive)

Total Kt 210000 (passive)

Third type. Asset and liability items increase by the same amount, while the totals of the asset and liability increase, but equality between them is preserved (i.e., changes occur in both the asset and liability of the balance sheet by the same amount, while the balance sheet currency increases):

Opening balance:

Dt 10 "Materials" - 110000 (assets)

Kt 60 "Settlements with suppliers and contractors" 100000 (passive)

Kt 80 "Authorized capital" - 10000 (passive)

Total Kt 110000 (passive)

Operation:

Materials were received from suppliers and credited to the warehouse of the enterprise in the amount of 60,000 rubles.

Dt 10 "Materials" / Kt60 "Settlements with suppliers and contractors"

Final balance:

Dt 10 "Materials" - 170,000 (assets)

Kt 60 "Settlements with suppliers and contractors" - 160000 (passive)

Kt 80 "Authorized capital" - 10000 (passive)

Total Kt 170000 (passive)

Fourth type. Changes occur in the asset and liability in the direction of decreasing by the same amount when the balance currency is equal: Example:

Opening balance:

Dt 50 "Cashier" - 140000 (active)

Kt 70 "Settlements with personnel for wages" - 130,000 (passive)

Kt 80 "Authorized capital" - 10000 (passive)

Total Kt 140000 (passive)

Operation:

Wages paid to employees of the enterprise in the amount of 130,000 rubles were paid from the cash desk.

Dt 70 "Settlements with personnel for remuneration" / Kt 50 "Cashier"

Final balance:

Kt 50 "Cashier" - 100,000 (asset)

Dt 70 "Settlements with personnel for wages" - 0 (passive)

Kt 80 "Authorized capital" - 10000 (passive)

Thus, any business transaction is reflected in the accounts in a double-entry manner, and at the same time, the equality of debit and credit turnovers on the accounts and the equality of assets and liabilities of the balance sheet are maintained.

The grouping of business transactions on accounts according to economically homogeneous characteristics is called systematic record, registration of transactions in the order in which they were performed - chronological record.

When entering data primary documents both chronological and systematic reflection of operations, on the basis of which accounting registers are formed, automatically takes place in the corresponding sections of the software.

Accounting registers- accounting documents, in which there is a generalization of primary accounting data. Forms of accounting registers are approved by the head economic entity.

Mandatory details of the accounting register are:

• 1) the name of the register;
• 2) the name of the economic entity that compiled the register;
• 3) date of beginning and end of maintaining the register and (or) the period for which the register was drawn up;
• 4) chronological and (or) systematic grouping of accounting objects;
• 5) the value of the monetary measurement of accounting objects, indicating the unit of measurement;
• 6) the names of the positions of the persons responsible for maintaining the register;
• 7) signatures of persons responsible for maintaining the register, indicating their surnames and initials or other details necessary to identify these persons.

Accounting registers can be maintained manually or using software. They can be in the form of cards, books, statements, magazines.

Correction of errors in accounts can be done in the following ways:

• - proofreading method: the wrong entry is crossed out, the correct one is written and certified by the signature of the responsible person;
• - method of additional postings: if the transaction amount needs to be increased, the same additional posting is made for the additional difference;
• - method of reverse postings: if, according to the economic content of the operation, it is allowed to draw up a reverse posting, then a reverse posting is made for the wrong posting, and then the correct one is written;
• - the “red reversal” method: if the economic content of the transaction does not allow drawing up a reverse entry, then the incorrect entry is subtracted (written in brackets or in red), and then the correct one is made.

The general accounting register is turnover balance sheet. It is compiled for reporting period on analytical and synthetic accounts. In the balance sheet, there are three pairs of columns that reflect the balance, and the turnover on debit and credit. With proper accounting, the enterprise should have three pairs of equal totals for synthetic accounts: the opening balance, the closing balance, and the debit and credit turnover for the reporting period must match.

Examples of compiling balance sheets for accounts are given in Table. 1.6 and 1.7.

Account balances at the beginning of the period:

• 01 "Fixed assets" - 1 2000000;
• 10 "Materials" - 149000;
• 20 "Main production" - 40,000;
• 50 "Cashier" - 1,000;
• 51 "Settlement accounts" - 137000;
• 60 "Settlements with suppliers and contractors" - 49000;
• 80 "Authorized capital" - 200,000;
• 84 "Retained earnings" - 1,278,000.

Business transactions per month:

• 1. The supplier's invoice for the received materials is accepted for payment - 60000;
• 2. Transferred from the supplier's settlement account to pay off the debt - 94000;
• 3. Released from the warehouse to production materials - 131,250;
• 4. The supplier's invoice for the received materials accepted at the warehouse is accepted - 29500.

Table 1.6

Turnover balance sheet according to synthetic accounts for_20

The end of the table. 1.6

Turnover balance sheets for analytical accounting accounts are used separately for each synthetic account accounting for which analytical accounting is maintained. But it should be borne in mind that such a statement will not contain three pairs of identical totals, because it does not show the relationship between operations, but reveals the movement on a specific synthetic account.

Analytical account balances to the account "Settlements with suppliers and contractors" at the beginning of the period:

Chermet LLC - 19000;

Metallic LLC - 30000.

Business transactions per month:

• 1. Accepted for payment account LLC "Chermet" for the materials received - 70000;
• 2. Transferred from the supplier's current account to pay off the debt - 94000, including:
  • - Chermet LLC - 64000;
  • - OOO "Metallik" - 30000.
• 3. Accepted for payment account LLC "Metallik" for the materials received - 15000;
• 4. The account of Tsvetmet LLC for the received materials accepted at the warehouse was accepted - 4500.

Table 1.7

Turnover balance sheet for analytical accounts to the synthetic account "Settlements with suppliers and contractors" for_20_years

Further, on the basis of the balance sheet, a balance sheet is compiled: the debit balance is transferred to the corresponding sections of the asset, the loan balance is transferred to the liability. The following balance sheet items are an exception: fixed assets and intangible assets(in the turnover sheet they are reflected in separate amounts: the initial cost on the debit of account 01, and the depreciation on the credit of account 02; their residual value is indicated in the balance sheet: initial cost minus depreciation).

Losses reflected in the debit turnover sheet are indicated in the balance sheet in liabilities with a minus sign (as negative profit).

Based on this example, the balance will contain the following indicators (Table 1.8):

An example of compiling a balance sheet based on a balance sheet

Table 1.8

	Group of articles	Amount at the end of the reporting period, rub.	Amount at the beginning of the reporting period, rub.	Data from the balance sheet, rub.
Assets
Fixed assets	fixed assets			Dt 01 accounts (Fixed assets) - Kt 02 accounts (Depreciation)
negotiable				Dt 10 invoices + Dt 20 invoices (work in progress)
	Accounts receivable			Dt 62 invoices (settlements with buyers)
	Cash			Dt 50 (cash desk) + Dt 51 accounts (settlement account)
Total asset:
Passive
Capital and reserves	Authorized capital			CT account 80 (authorized capital)
	Retained earnings (uncovered loss deducted)			Dt account 84 (loss)

The end of the table. 1.2

test questions on topic 1

• 1. How is the statutory regulation of accounting in the Russian Federation?
• 2. The main tasks and principles of accounting and reporting.
• 3. Purpose and structure balance sheet.
• 4. The concept and classification of accounting accounts.
• 5. The relationship of the chart of accounts and balance sheet items.
• 6. Double entry and its impact on the balance sheet, the concept of correspondence accounts.
• 7. The sequence of reflection of business transactions on accounts and in accounting registers.

One of the tasks of accounting is the formation of information about the assets, liabilities of the company, its income, expenses and significant facts of the organization's activities. Most often, business transactions are the subject of accounting.

Business processes and business transactions

In activity manufacturing enterprise or an organization that performs work or provides services, there are three processes:

• supply,
• production,
• implementation.

Processes consist of a set of business transactions.

A business transaction in accounting is an action (fact), the result of which is changes in the composition, location of property and sources of its formation. For example, the movement of cash, material values, obligations.

Business processes in accounting are reflected as business transactions are performed - while the fact of the commission and the result become the subject of accounting.

Business operations and processes of the enterprise - scheme

Types of business transactions

Accounting in the economic accounting system distinguishes 4 types of operations depending on their impact on the balance sheet.

Business transactions in accounting: classification table

Impact on balance	Correspondence account attribute
	by debit	on credit
Affects only the asset	active	active
Only affects the passive	passive	passive
Increases both asset and liability	active	passive
Reduces both assets and liabilities	passive	active

Type I - these are transactions that reduce one asset item "at the expense" of another. Examples: receipt of finished products at the warehouse, receipt of funds from the current account to the cashier. There is a change in the composition of the property of the organization, but not its total amount:

Type II - postings affect only liability items. For example: increased reserve capital at the expense of profits. Such business transactions in accounting lead to changes in the composition of liabilities and sources of funds, without affecting their total assessment:

Type III - postings, as a result of which the value of property increases, and at the same time, liabilities increase. Examples are the purchase of fixed assets, obtaining a loan. In this case, the balance currency changes:

IV type - accounting entries, reducing the level of liabilities or equity of the organization due to a decrease in assets. A common example: accounts payable. A business transaction affects the article of both an asset and a liability and leads to their decrease:

• material - the movement of goods and materials,
• cash - transactions with cash,
• settlement - relationships with counterparties for settlements.

This principle is also used to classify primary accounting documents.

Business transactions in accounting: examples

Consider, for example, a list of business operations of an enterprise engaged in the assembly and sale of watches. In April, a consignment of goods was assembled: the cost of components amounted to 284,000 rubles, wages for assemblers - 110,000 rubles. The product was sold for 655,018 rubles. (including VAT 99,918 rubles).

Correspondence of accounts and the content of business transactions: table

	Components written off for production
	Payroll for production employees
	Insurance premiums paid			69 (by sub-accounts)
	A batch of goods has been sold			90-1 "Revenue"
	Written off the cost of the sold batch		90-2 "Cost"
	VAT charged

Operations No. 1 and 5 are examples of Types I and II - will lead to changes in the asset and liability, but will not affect the balance sheet. Operations No. 2, 3, 6, 7 are an example of accounts that affect the total balance sheet of an enterprise.

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January business journal

	Title of the document			Account correspondence
	Acceptance-transfer certificate, requirement, limit-fence cards	Released materials for production
		Received from the current account to the cashier for wages and household needs
		December salary paid
	Account cash warrant	Issued under the report to Shustikov for the purchase of a telephone
		Transferred taxes to the budget
	Bank statement, payment order	The unified social tax and contribution for insurance against industrial accidents and occupational diseases
	Accounting calculation	Financial assistance received
	Advance report	Purchased by Shustikov from the manufacturer telephone set,
		The telephone set was put into operation
	Accounting calculation	VAT on the purchased telephone set was offset to the budget
	Accounting Help	Phone costs charged to production costs
	Loan agreement, bank statement
	Payment order, bank statement	Transferred to suppliers to pay off debts, including VAT
	Incoming cash order, bank statement	Received from the bank
	Account cash warrant	Issued against Petrova's report for travel expenses
	Advance report	Based on the documents attached to advance report Petrova, travel expenses are written off: Round trip fare
		Payment for hotel accommodation
		Daily allowance according to the norm
	Incoming cash order	Petrova returned to the cashier the balance of the unused advance
		Depreciation accrued on fixed assets (useful life 8 years)
	payroll sheet	Wages accrued with bonus for January
	Accounting Help	Income tax withheld individuals for January
	Accounting Help	Accrued unified social tax for January
	Accounting Help	Accrued premium for insurance against accidents at work and occupational diseases for January

February business journal

	Title of the document			Account correspondence
	Bank statement, receipt cash order
	Payroll, cash receipt	January salary and bonus
	Bank statement, payment order	Unified social tax for January listed
	Bank statement, payment order	Personal income tax for January is listed
	Bank statement, payment order	Payments for insurance against accidents at work and occupational diseases for January are listed
		Capitalized Materials from LLC "Vega"
	invoice	Finished products delivered to the warehouse at production cost
	Bank statement, accountant's certificate	Advance payment from the buyer (LLC "Grand")
	Accounting calculation	VAT payable to the budget from the advance payment received
	Delivery note, invoice	Shipped products from the warehouse to the buyer (LLC "Grand") at the production cost
	Accounting calculation	Reflected the debt (LLC "Grand") for the shipped products
	Accounting Help	VAT payable to the budget on shipped products of OOO "Grand"
	Accounting Help	Advance payment credited to OOO "Grand"
	Accounting Help	VAT offset from the advance
	bank statement	Credited to the current account to pay off the debt from the buyer LLC "Grand"
	Accounting Help	Reflected financial results from the sale of products of "Grand" LLC
	Delivery contract, invoice	Received equipment from the supplier,
	Bank statement, payment order	Supplier invoice paid
	Delivery contract, invoice	The invoice of the transport organization for the delivery of equipment was accepted,
	Bank statement, payment order	The bill is paid
	The act of acceptance and transfer of equipment for installation	Equipment handed over for installation
		Used for the installation of equipment own fastening materials
	Certificate of acceptance and transfer OS-1	The equipment has been put into operation. Initial cost
	Accounting Help	VAT on commissioned equipment is offset to the budget
	Payslip	February payroll
	Accounting Help	Withheld personal income tax for February
	Accounting Help	Unified social tax for February
	Accounting Help	Accrued premium for insurance against accidents at work and occupational diseases for February
	Depreciation sheet

March business journal

	Title of the document			Account correspondence
	Incoming cash order, bank statement	Received from the bank for the issuance of salary
	Payroll, cash receipt	February salary paid
	Bank statement, payment order	Unified social tax for February listed
	Bank statement, payment order	Personal income tax for February was transferred
	Bank statement, payment order	Payments for insurance against accidents at work and occupational diseases for February are listed
		Fixed asset object implemented Initial cost Written off depreciation accrued by the time of implementation residual value Buyer invoiced including VAT The bill is paid The result from the sale of the fixed asset is determined
	Depreciation sheet	Depreciation accrued on fixed assets with a useful life of 8 years
	Payslip	March payroll
	Accounting Help	Personal income tax withheld for March
	Accounting Help	Unified social tax for March
	Accounting Help	Accrued premium for insurance against accidents at work and occupational diseases for March
	Loan agreement, accounting certificate	Accrued interest on the loan due at the end of the reporting period (for 90 banking days). The rate is 35%.
	Accounting Help	Property tax charged
	Accounting Help	The balance of other income and expenses is written off
	Accounting Help	Accrued income tax
	Accounting calculation	PNO accrued
	Accounting calculation	She is credited

Account entries

About Dt) 41665	About ct) 44000
About Dt) 19203	About ct) 19203
			About Dt) 20224	About CT) 20224
About Dt) 17059	About CT) 14221
About Dt) 60280	About ct) 57750
About Dt) 65230	About CT) 65115
			About Dt) 104371	About CT) 60280
			About Dt) 55660	About CT) 42130
			About Dt) 142626	About CT) 142626
About Dt) 161590	About CT) 164597
	About CT) 64683
			About Dt) 31887	About ct) 31680
About Dt) 20990	About CT) 16992
			About Dt) 66745	About ct) 64200
			About Dt) 28025	About CT) 28025
About Dt) 90090	About ct) 90090
			Dt 99 PNO Kt
About Dt) 13403	About CT) 18597

Turnover balance sheet for synthetic accounting accounts for the 1st quarter

	Name and account number		Turnover per quarter	Balance at the end of the quarter
	01 "Fixed assets"
	02 "Depreciation of fixed assets"
	07 "Equipment for installation"
	08 "Investments in non-current assets"
	09 "Deferred tax assets"
	10 "Materials"
	19 "VAT on acquired values"
	20 "Main production"
	43 "Finished products"
	51 "Settlement account"
	60 "Settlements with suppliers and contractors"
	62 "Settlements with buyers and customers"
	66 "Calculations for short-term loans and loans"
	68 "Calculations on taxes and fees"
	69 "Calculations for social insurance and security"
	70 "Settlements with personnel for wages"
	71 "Settlements with accountable persons"
	76 "Settlements with different debtors and creditors"
	80 "Authorized capital"
	83"Additional capital"
	84 "Retained earnings (uncovered loss)"
	90"Sales"
	91 "other income and expenses"
	99 "Profit and Loss"
	99 PNO "Permanent tax liability"

Calculation of taxes and contributions

Alfa has five full-time employees:

Ivanov - director, salary: 7000 rubles; has 2 children;

Timushev - accountant, salary: 4500 rubles; no kids;

Petrova - engineer, salary: 4200 rubles; has 3 children;

Shustov - worker of the VI category, salary: 3300 rubles; has 1 child; performed international duty in Afghanistan;

Mikheev - worker of the 5th category, salary 1900 rubles; has 1 child.

Insurance premium for compulsory social insurance against accidents at work and occupational diseases.

In accordance with the Federal Law of July 24, 1998, No. 125-FZ "On Compulsory Social Insurance against Accidents and Occupational Diseases," organizations produce from accrued wages.

The amount of deductions is set as a percentage of wages, depending on the class of occupational risk (at the company Alfa LLC, it is set at 1.1%).

The amount of accrued wages is 20900 rubles. monthly and the amount of the contribution, respectively, will be equal to:

rub. per month.

The following entry is made in the accounting records every month:

Dt 20 "Main production" - Kt 69 "Calculations for social insurance and security".

Personal Income Tax

The tax amount is calculated as the product of the tax base minus all tax deductions to which the taxpayer is entitled and the tax rate (13%).

Calculation of personal income tax contributions for the 1st quarter of 2008

		Income since the beginning of the year	Income not subject to taxation	Standard deductions	Tax base since the beginning of the year	The amount of tax calculated from the beginning of the year	Amount of tax payable per month
					total amount since the beginning of the year

Total personal income tax:

January 702+533+260+234+117=1846

February 702+533+260+234+117=1846

March 754+533+260+234+117=1898

Unified social tax

The tax base for the UST is determined as the sum of payments and other remuneration accrued by taxpayers for taxable period in favor of individuals. In our case, the amount of a one-time material assistance in the amount of 750 rubles provided to Mikheev in January is not subject to taxation, in accordance with the fact that it is not included in income tax expenses.

The amount of UST is calculated by multiplying tax base for the corresponding tax rate.

Calculation of contributions according to a single social tax for the 1st quarter of 2008

			Payments not subject to tax	Tax base since the beginning of the year	Accrued amount of tax on a cumulative basis from the beginning of the year	Payable per month	Due from the beginning of the year
			since the beginning of the year			Federal budget (FB)	Social Insurance Fund (FSS)	Mandatory health insurance(FOMS)

Total unified social tax:

January 1820+1170+1092+858+494=5434

February 1820+1170+1092+858+494=5434

March 1820+1170+1092+858+494=5434

Calculation of depreciation deductions for equipment that is on the balance sheet of Alpha LLC for the 1st quarter of 2008

AT accounting policy Alfa LLC fixed a straight-line depreciation method, which provides for depreciation evenly over the useful life of the object. With this method, depreciation is calculated based on the initial cost of the object and the depreciation rate calculated from useful life use of this object.

Depreciation rate - the amount of depreciation, set as a percentage of the book value of the relevant fixed assets.

The depreciation rate for the month (On) is calculated by the formula:

where Tn is the useful life (year).

The total amount of depreciation for the year is calculated by the formula:

where OFp - the initial cost of fixed assets.

In this example, the OFP according to the balance sheet as of 01.01.08 is 216975 rubles, the useful life is 8 years.

The depreciation rate as a percentage will be:

Then the amount of depreciation for each year will be:

The monthly depreciation will be:

In the journal of business transactions for January and February this amount will be reflected by the wiring:

Dt 20 "Main production" - Kt 02 "Depreciation of fixed assets".

In February, Alfa LLC received new equipment in the amount of 19665 rubles, the service life is 8 years, in accordance with accounting policy the depreciation method is linear and the accrual starts from the next month after the acceptance of the equipment into operation, i.e. since March.

The depreciation rate for new equipment as a percentage will be:

Then the total depreciation in March will be:

A \u003d 205 + 2260 \u003d 2465 rubles.

Calculation of the amount of interest on a loan

For loans provided by the bank to the enterprise, it is necessary to accrue interest due at the end of the reporting period (for 90 banking days).

As of January 1, 2008, the loan amount was 57,200 rubles; in January, an additional loan was taken in the amount of 55,000 rubles. The total loan amount was:

57200+55000=112200 rub.

Loan interest amount:

In the journal of business transactions, the amount of accrued interest will be reflected in the entry:

Dt 91.1. "Other operating expenses" - Kt 66 "Settlements on short-term credits and loans".

Calculation of the property tax of Alfa LLC for the 1st quarter of 2008

The tax base is defined as average annual cost property subject to taxation. When determining the tax base, property is taken into account at its residual value, formed in accordance with the established accounting procedure. The residual value of the property is the difference between the initial cost and the amount of depreciation at the end of each tax (reporting) period (TC RF, Chapter 30, Article 375).

Initial cost			216975+19665=236640
Depreciation			84815+2260=87075	87075+2465=89540
residual value		216975-84815=132160	236640-87075=149565	236640-89540=147100

Calculation of corporate income tax

In accordance with Chapter 25 of the Tax Code of the Russian Federation, the income received reduced by the amount of expenses incurred is recognized as the object of taxation for corporate income tax.

Considering the amounts for the debit and credit of account 99, we get:

Calculation of permanent tax liability

Operation in January: Financial assistance to Shustov was accrued.

BU NU

Expenses = 750 rubles. No expenses

This operation is valued at different amounts in accounting and tax accounting. This means that the resulting difference of 750 rubles is permanent. There is a permanent tax liability:

Dt 99 PNO - Kt 68 - 180 rubles.

Operation in March: Accrued interest on the loan due at the end of the reporting period.

BU NU

This operation is valued at different amounts in accounting and tax accounting. This means that the resulting difference in the amount of 6563 rubles is permanent. There is a permanent tax liability:

In accounting, you need to add a posting:

Dt 99 PNO - Kt 68 - 1576 rubles.

In total, as a result of three operations in accounting, it is necessary to add an operation:

? A permanent tax liability has been accrued in the amount of (180 + 1576) = 1756 rubles, i.e. Dt 99 PNO - Kt 68 - 1756 rubles.

Deferred tax liability calculation

BU NU

Sales: Income: 13983

Dt 62 - Kt 91.1. - 16500 Consumption: 14300

Dt 91.3. - Ct 68 - 2517 Result at the moment

Retirement: sales=0

Dt 01v - Kt 01 - 22000

Dt 02 - Kt 01v - 7700

Dt 91.2. - Ct 01 - 14300

Loss: 317

In accounting, we make the posting:

Dt 99 - Kt 91.9

The result is the deductible time difference:

UDNP SHE

Dt 68 - Kt 99 Dt 09 - Kt 68

payroll sheet

		Calculated on salary	Material aid	Total accrued	Withheld personal income tax

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Business transactions take place. They are elements of the processes taking place in the enterprise, or facts economic life companies. Economic, accounting operations affect the financial position of the company.

Definition

A business transaction is a separate action, as a result of which the volume, composition, use and placement of funds and their sources change. AT economic terms any fact has 2 addresses. Changes in one object provoke an adjustment in another by the same amount. A business transaction is an event or action that leads to a statement of the means and sources available to the enterprise.

Specificity

Business transactions on the balance sheet affect the assets, that is, the property of the enterprise. They may also relate to the sources of its formation (passive). There are events that affect both parts of the reporting. The facts of economic life constantly affect in turn, leads to an adjustment in the value of articles of both asset and liability.

Classification

There are the following types of business transactions:

• +A-A. This category of events changes the composition of the property, that is, it concerns only the asset. In this case, the balance sheet currency is not adjusted.
• +P-P. These operations affect the sources of formation of the company's material values. They affect only the passive. In this case also remains unchanged.

• +A+P. This category of events affects both the size of property and the sources of its formation. In this case, the adjustment is carried out in the direction of increase. The balance sheet currency for liabilities and assets increases by the same amount.
• -A-P. These operations also affect the property and the sources of its occurrence. But the changes are on the downside.

Accounting for business transactions

Every fact of economic life must be determined in time, evaluated. In accordance with this, the accounts of business transactions are filled. The definition of a fact in time is determined by the need to establish the moment of registration. The dates reflect:

• Transfer of ownership of products, works, services provided.
• Obtaining loans and credit funds.
• The procedure for recognizing expenses and income from ordinary and other activities, reflecting them for the relevant periods in the documents.
• Making payments in foreign currency, etc.

Grade

Each business transaction must have its own cost at the time of completion. Enterprise in without fail evaluates the property to reflect it in the documents in monetary terms. In accordance with the current accounting principles, all liabilities, assets, equity, expenses, receipts should be reflected in the appropriate value.

Material values, purchased for a fee, are valued by summing the actual costs of the purchase. Property received free of charge is accepted at the market price in effect on the date of posting. Material values ​​created at the enterprise itself are valued at the cost of production.

Reflection features

The completed business transaction is executed on paper or electronic media. By means of these documents primary registration of events is carried out. Registration is carried out in the sequence in which the operations were performed. This order allows:

• Keep a continuous, continuous accounting of objects.
• Substantiate entries that are made in accordance with documents that have probative value.
• Use reporting for operational management and current control of the enterprise.

In addition, financial discipline is ensured at the enterprise, since it acts as the main source of information for further supervision over the appropriateness, correctness, and legality of each operation.

double entry

Formation of information connection arising in the process of registration of facts economic activity company, in the nomenclature of the plan is called correspondence. It is worth saying that it also reflects legal relations between subjects. Correspondence may be systematic or chronological. The facts of economic activity are reflected in the accounts according to the principle (rule) of double entry. Its essence lies in the fact that any event is registered twice. Information is reflected in the debit and credit of the account. Such an entry has a control value.

The total debit turnover on synthetic accounts for the month should be equal to the amount of credit. If the values ​​do not match, then an error was made when reflecting events. In accordance with the principle of double entry, the information link that occurs between accounting objects can be shown different ways. For example, a formulaic image reflects the name of the corresponding accounts. In this case, the numerical value of the entry is indicated. reflection in primary documentation is called a contraction.

Key tasks of a specialist

Within its practical activities The accountant needs to answer three questions. They are defined as:

• The moment at which the business transaction was carried out.
• The value of the event.
• A method for classifying transactions according to the nomenclature of the chart of accounts.

Three key tasks follow from this, the solution of which will allow the correct formation of documentary reporting:

• Identification of the fact of economic activity in time.
• Event rating.
• Classification of operations by nomenclature.

Conclusion

Accounting, like any other discipline, has its own subject, objects of observation, specific methods and techniques for registering, collecting, summarizing, accumulating data and transferring them to users. The completeness and reliability of reporting will depend on the competent use of existing tools. This, in turn, will enable stakeholders to get a timely view of the financial position of the firm.

Reporting is necessary for both external and internal users. The former include investors, creditors, contractors. Internal users are participants, employees of the management apparatus. Reporting allows you to identify areas of spending funds, the validity of costs, loss-making areas of the enterprise. Based on the results of information analysis, important management decisions are made.

What types of business transactions are and how it is reflected in accounting records, we will tell in this material.

4 types of business transactions

When talking about the types of business transactions, they mean their grouping depending on the impact on the value of assets (A) and liabilities (P) of the balance sheet.

Thus, the following four types of business transactions are distinguished:

Below we explain how to determine the type of business transaction.

Type I: A+ A-

This type of business transactions involves a change in the composition or structure of the assets of the balance sheet. As a result of this type of transaction, the currency of the balance sheet does not change. In other words, with the 1st type of business transactions, an asset turns into another asset.

The simplest example- cash withdrawal from the bank by check:

Debit account 50 "Cashier" - Credit account 51 "Settlement accounts"

As a result of this operation, the value of assets does not change, only their structure changes: non-cash cash, increased cash.

For this type of business transactions, examples of postings are as follows:

Type II: P+ P-

And what type of business transaction is it, as a result of which the total amount of the balance sheet does not change, and changes occur only in the composition of liabilities? We are talking about the 2nd type of business transactions.

Here are typical business transactions related to this type:

Type III: A+ P+

The third type of business transactions assumes that the balance sheet increases due to the fact that assets and liabilities are growing.

Here are examples for this type of business transactions:

Type IV: A-P-

If, as a result of business transactions, the assets and liabilities of the balance sheet decrease, we are talking about the 4th type of operations.