According to the level of detail of accounting information, accounts are divided into:
a) sub-accounts;
b) analytical accounts;
c) synthetic accounts;
Synthetic accounts are the most high level generalizations in accounting. Synthetic accounts are accounts on which information is collected in a generalized form in value terms according to economically homogeneous characteristics. Synthetic accounts are assigned a two-digit code in the chart of accounts. Synthetic accounts are, for example, accounts 10 "Materials", 20 "Main production", 43 "Finished products", 71 "Settlements with accountable persons", 80 "Authorized capital", etc.
Synthetic accounting - accounting is a generalization of data on the types of property, liabilities and business transactions on certain economic grounds, which is maintained on synthetic accounting accounts.
Analytical accounts - these are accounts designed for more detailed accounting and characteristics of accounting objects, both in monetary and natural terms.
For example, the total cost of materials in a warehouse is taken into account on a synthetic account 10. But this general information is clearly not enough for effective management, since you need to know which materials are in stock and which are not enough for normal work and in what quantity. Analytical accounts provide answers to these questions. An analytical account is opened for each item of materials with quantitative indicators, unit price, etc.
An example of an analytical account:
Name of the analytical account "Silk fabric"
Unit of measurement - meter
Table 11
Analytical accounting - accounting that is maintained in personal, material and other analytical accounts accounting, grouping detailed information about property, liabilities and business transactions within each synthetic account.
The need for analytical accounting arises not only when accounting material values, but also for accounting for settlements with debtors and creditors, for accounting for reserves, for accounting valuable papers etc. Accounts that require analytical accounting are called compound accounts. Simple accounts are called accounts for which there is no need to keep analytical records, for example, "Settlement Account".
Some analytical accounts are directly related to synthetic ones without any intermediate groups. For example, on a synthetic account 70 "Settlements with personnel for wages" information is collected about debts to all employees for wages. Analytical accounts are opened for each employee and are called personal accounts. The amount of debt for all employees is the sum of the debt for each employee. Additional generalization within analytical accounts is not required in this case.
However, such a simple construction of analytical accounting does not always provide the necessary information, therefore some analytical accounts are combined into subgroups called sub-accounts. Thus, sub-accounts occupy an intermediate position between synthetic and analytical accounts. Schematically, the relationship between synthetic and analytical accounts can be expressed as follows:
Rice. eight
The use of sub-accounts has importance for those synthetic accounts that have a different composition of the objects taken into account, despite the general signs in general. Sub-accounts are used in accounting for materials, production costs, finished products, fixed assets, etc.
For example, to account 10 "Materials" sub-accounts are opened:
10-1 "Raw materials and supplies".
10-2 "Purchased semi-finished products and components, designs to parts. 10-3" Fuel.
10-4 "Containers and packaging materials".
10-5 "Spare parts".
10-6 "Other materials".
10-7 "Materials transferred for processing on the side."
10-8 "Construction materials".
10-9 "Inventory and household supplies".
10-10" Special tooling and special clothing in stock"
10-11 "Special equipment and special clothing in operation"
By sub-account 10-3. "Fuel", in turn, analytical accounts can be opened:
Diesel fuel.
Schematically it looks like this:
Rice. 9
The list of synthetic accounts is developed in terms of financial accounting accounts. economic activity, and the number of analytical accounts and sub-accounts can be set in the organization's working chart of accounts.
CHART OF ACCOUNTS
The Chart of Accounts is a list of accounting accounts.
By order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n, a new Chart of Accounts for accounting for the financial and economic activities of the organization and Instructions for its application were approved. Chart of accounts is the same for all industries National economy and types of activities, forms of ownership, organizational and legal forms (except for banks and other credit institutions, as well as budgetary organizations).
The chart of accounts contains a list of synthetic accounts (accounts of the 1st order) and sub-accounts (accounts of the 2nd order). Each account and sub-account is assigned a permanent number, i.e. digital designation. To account for specific transactions, an organization may enter additional synthetic accounts into the Chart of Accounts, in agreement with the Ministry of Finance of the Russian Federation, using free account numbers. Sub-accounts are used based on management requirements for analysis, control and reporting. The organization can exclude, merge, and also introduce additional new sub-accounts.
In the Chart of Accounts, all necessary accounts are grouped into 8 sections. The grouping of accounts and the sequence of their location in the Chart of Accounts is based on the economic content of the facts of economic activity and their participation in the circulation of funds. The purpose and structure of the accounts, the relationship between the accounts are also taken into account.
Chart of accounts structure
Table 12
In the Chart of Accounts, the asset and process accounts are listed first, followed by the liability and capital accounts. Each section combines all the accounts associated with a certain stage of the circuit, regardless of the purpose and structure of the accounts. Within the sections, a certain sequence in the arrangement of accounts is observed. Regulatory accounts are located after the main accounts.
For example, the first section includes accounts of hard-to-sell assets ("Fixed assets", "Profitable investments in tangible assets", "Intangible assets", "Equipment for installation"), accounts of their acquisition processes ("Investments in non-current assets") and regulatory accounts their cost"Depreciation of fixed assets", "Depreciation intangible assets".
Section 2 includes accounts of such slow-moving assets as "Materials", "Animals for growing and fattening", as well as accounts of the process of their preparation "Procurement and acquisition of material assets", and regulating accounts "Reserves for the depreciation of material assets", "Deviation in value of material assets.
Section 3 "Costs of production" reflects the accounts of the production process. First, the production accounts are given, the products of which are the subject of the organization's activities - "Main production", "Semi-finished products of own production". Then comes the account of industries that are auxiliary (auxiliary) to the main production of the organization. Following are the accounts for the accumulation and distribution of costs for maintenance of production and management - "General production and general business expenses". To account for the costs of social services for personnel in service industries and farms. If the company plans to conduct, in addition to financial accounting costs are also management accounting, then for this case, free accounts from 30 to 39 are provided in section 3.
Section 4 "Finished products" is intended to summarize information on the accounts on the availability and movement of finished products and goods, the costs of their sale contains the regulating account "Trade margin".
Section 5" Cash" is defined to reflect information on the most liquid assets. These include cash on hand, on settlement, currency and other accounts opened with credit institutions, as well as monetary documents and securities. Account 59 "Reserve for depreciation of investments in securities
In section 6 "Settlements", the accounts are placed in the following sequence:
Accounts of external counterparties - accounts 60, 62, 66, 67.
Settlement accounts with the state - accounts - 68, 69.
Settlement accounts with personnel - accounts 70, 71.73.
Settlement accounts with owners - account 75.
Accounts of intra-economic settlements (intra-balance sheet) settlements - account 79.
Section 7 "Capital" is designed to account for the organization's own capital - authorized, additional, reserve capital, as well as retained earnings and targeted funding.
Accounts 90-99 are reserved for systematizing information on the income and expenses of the organization and are collected in section 8. Information from the accounts of this section is reflected in the income statement.
Off-balance sheet accounts are designed to summarize information on the presence and movement of values temporarily in use or at the disposal of the organization (leased fixed assets, material assets in safekeeping, processing, etc., conditional rights and obligations, as well as control over individual business transactions.
The instruction on the application of the Chart of Accounts gives a brief description of each account and sub-accounts opened to it, which discloses their structure and purpose, the economic content of the facts of economic activity generalized on them, the procedure for reflecting the most common facts and contains typical schemes for its correspondence of each account with other accounts.
In order to provide information support for the management system of the financial and economic activities of the organization and meet the information requests of external and especially internal users, it is necessary to form a system of indicators that disclose data on accounting objects, as well as property and financial condition organizations with varying degrees of detail.
To obtain data on accounting objects of various levels of detail in an organization, two groups of accounts are used: synthetic and analytical - and two areas of accounting are carried out: synthetic and analytical. Thus, according to the method of grouping and summarizing accounting data, active and passive accounting accounts are divided into synthetic and analytical.
Synthetic accounts - these are accounting accounts designed to account for the presence and movement of economically homogeneous groups of property of the organization and their sources, as well as the facts of economic life in a generalized form. Synthetic accounts are also called accounts of the first order. They are maintained only in monetary terms, and their data is used to fill out forms financial statements, especially the balance sheet and the report on financial results, as well as to analyze the financial and economic activities of the organization. In this regard, synthetic accounting provides generalized indicators in monetary terms, necessary for a general idea of the availability and movement of funds and their sources.
For synthetic accounting accounts that have several groups of analytical accounts, sub-accounts are opened, which are necessary to obtain consolidated indicators in the preparation of reports and their analysis. A sub-account is a second-order account, which is an intermediate link between synthetic and analytical accounts opened to it. For example, synthetic account 10 "Materials" has nine sub-accounts, each of which summarizes information about different types materials based on analytical accounts (see Appendix 5).
Analytical accounts are accounting accounts designed to detail, specify information about the availability, condition and movement of property and the sources of its formation, contained in synthetic accounts. They are opened in the development of a certain synthetic account in the context of its types, parts, articles and, if necessary, with an assessment of information in kind, labor and monetary terms.
The reflection of accounting objects and processes in a detailed form on analytical accounts is called analytical accounting. The specification of indicators is set by the enterprise independently, depending on the specific conditions and the need for obtaining information for operational management. When organizing the accounting process, it is necessary to establish which synthetic accounts to open sub-accounts for, how many levels of analytical accounting and what analytical reports are required to obtain the information necessary for the operational management of the organization. The choice of principles for constructing analytical accounting is due to the following factors:
There is a close relationship between synthetic and analytical accounts, which consists in the fact that the same property, sources and facts of economic life are reflected in analytical accounts as in synthetic ones, but with varying degrees of detail. There are two types of analytical accounts that differ from each other in form and content: for accounting for settlements (in monetary terms) and inventory items (in physical terms). For example, analytical accounts can be opened for account 41 "Goods": "Clothes" and "Shoes" (Tables 5.1-5.3).
Table 5.1. Account 41 "Goods"
Table 5.2. Sub-account "Clothes"
Table 5.3. Subaccount "Shoes"
Analytical accounts for accounting for settlements have the same form as synthetic accounts, with the exception of the name, for example, two analytical accounts "Ivanov A.V." can be opened for synthetic account 71 "Settlements with accountable persons." and "Petrova O.I." (Table 5.4-5.6).
Table 5.4. Account 71 "Settlements with accountable persons"
Table 5.5. Subaccount "Ivanov A.V."
Table 5.6. Subaccount "Petrova O.I."
The relationship between synthetic and analytical accounts can be expressed by the following equalities, reflecting the identity of synthetic and analytical accounting data:
the turnovers on the credit of the synthetic account are equal to the sum of the turnovers on the credit of the analytical accounts of this synthetic account.
The implementation of the principle of identity of analytical accounting data to turnovers and balances of synthetic accounting accounts on the first day of each month is implemented by compiling turnover balance sheets for synthetic and analytical accounting accounts, which make it possible to verify in practice the correctness and interconnection of chronological and systematic records of synthetic and analytical accounting.
The turnover sheet is a table containing the numbers and names of accounts, the amount of the opening and ending balances (debit or credit) and the debit and credit turnover of each account (Table 5.7).
Table 5.7.
The results of the turnover sheet for synthetic accounts contain three pairs of equalities:
The turnover sheet for synthetic accounts contains generalized information about the status, changes and balances of the property and obligations of the organization. Turnover statements for the accounts of analytical accounting are compiled separately for each synthetic account for which analytical accounting is maintained. They have a different form depending on the features of the objects of analytical accounting. According to the accounts of analytical accounting, three forms of turnover sheets are used:
If the accounting object is reflected in analytical accounts only in value terms, then the turnover sheets for these accounts are compiled in the same form as the turnover sheets for synthetic accounting accounts. If the accounting object is reflected in the analytical accounts not only in value terms, but also in physical or labor terms, then the indicators of the turnover sheets for these accounts are also given in value, physical or labor terms (Table 5.8).
Table 5.8. Turnover balance sheet for the synthetic account "Goods"
Turnover balance sheets for analytical accounting accounts are a set of turnovers and balances for all analytical accounts opened for a synthetic account. The results of the turnover sheets for analytical accounts are verified with the data of the corresponding synthetic account in the turnover sheets for synthetic accounting accounts.
To summarize information about the movement of property and sources of the organization, as well as to control the correctness of the implementation of accounting records, a chess turnover sheet according to synthetic accounts (Table 5.9).
In the chess turnover sheet in the first column, the names of all accounts with turnovers are recorded. Corresponding accounts are presented in columns. In each cell of the chess turnover sheet, the amount of turnover with the same correspondence of accounts is entered.
The chess turnover sheet makes it possible to get acquainted with the nature of the facts of economic life, being at the same time a technical method for monitoring the correctness of the preparation of accounting entries.
Table 5.9.
According to the method of economic grouping and generalization of information (the degree of detail of accounts), accounts are divided into:
To synthetic accounts (accounts of the first order);
To subaccounts (accounts of the second order);
to analytical accounts.
Accordingly, synthetic accounting is carried out on synthetic accounting accounts, and analytical accounting - on analytical accounts.
An intermediate position between synthetic and analytical accounts is occupied by sub-accounts.
Synthetic accounts- these are accounting accounts (designed to record information about the composition and movement of homogeneous groups of economic assets of an organization, sources and business processes), on which accounts are made in a generalized form and in monetary terms.
Synthetic accounts are balance and are considered first-order accounts.
The number of synthetic accounts is limited by the Chart of Accounts (99 balance accounts).
Synthetic accounts give a generalized description of the accounting object.
Synthetic accounts that do not require analytical accounting are called simple (for example, account 57 "Transfers on the way").
Synthetic accounts that require analytical accounting are called complex (for example, account 10 "Materials", account 08 "Investments in non-current assets", etc.).
Synthetic accounting- this is a reflection of economic means and processes in a generalized form on synthetic accounts.
Turnover statements for synthetic accounting accounts are compiled on the basis of synthetic accounting data.
From the names of synthetic accounts, the industry affiliation of the organization is not visible.
The data of synthetic accounts are used when filling out accounting forms, and, above all balance sheet, which means - to analyze the financial and economic activities of the organization.
Sub-accounts(incomplete synthetic account, second-order account) - these are groups of homogeneous analytical accounts created within one synthetic account.
The word "sub-account" means "count", that is, a second-order account.
By their nature, sub-accounts are parts of the corresponding synthetic account and do not have independent correspondence with other accounts. This correspondence is reflected through the corresponding synthetic accounts.
When maintaining sub-accounts, only a monetary meter is used.
For some synthetic accounts, homogeneous analytical accounts are additionally grouped within one synthetic account.
In essence, sub-accounts are an intermediate grouping of analytical accounts within the corresponding synthetic account.
Sub-accounts are introduced in order to obtain generalized, aggregated indicators that are uniform for all organizations, supplementing the indicators of synthetic accounts and necessary for analysis and balance sheet preparation.
For example, the following sub-accounts are opened for account 41 "Goods":
Sub-account 41-1 "Goods in warehouses";
Subaccount 41-2 "Goods in retail trade";
Sub-account 41-3 "Containers for goods and empty";
Sub-account 41-4 "Purchased products".
On each of these sub-accounts, data is combined based on analytical accounts.
Analytical accounts (of the third, fourth, fifth, and so on order), as detailed accounts, are necessary, first of all, for the current operational management, management and control of correct use organization's property.
To manage the financial and economic activities of the organization, assess its place in market economy, analysis of the status of settlements with partners, it is not enough to have only general indicators, it is also necessary to have detailed data on accounting objects.
At the same time, each organization has its own subject (subjects) of activity, a certain sectoral focus (industry, trade, construction, transport, etc.). To carry out the subject of its activity, an organization must have certain resources, sources of their replenishment, contracts and much more, which requires more detailed accounting using physical meters, details of counterparties, etc.
Analytical accounts are opened in the development of a certain synthetic account in the context of its types, parts, articles and, where required, with an assessment of information in physical, labor and monetary terms.
Analytical accounts can be of the third, fourth, fifth and so on order, depending on the goal set, related to the preparation, justification and adoption of appropriate management decisions or finding out the position of the organization in the market, the competitiveness of the products (works, services) produced and sold by it, etc. d.
Analytical account- this is a detailed (detailed) account, on which accounting of business transactions is carried out both in monetary and physical terms.
There is a relationship between analytical and synthetic accounts, since analytical accounts are accounts that decipher and detail the specific content of synthetic accounts.
Consider the detailing of credentials using the example of analytical accounts when reflecting business transactions in the clothing industry.
Example. To the synthetic account 10 "Materials" (account of the first order), a subaccount 10-1 "Raw materials and materials" (account of the second order) can be opened.
Sub-account data 10-1 can be detailed by such analytical accounts as "Basic materials", "Auxiliary materials" (third-order accounts).
Further, the data reflected in the analytical accounts "Basic materials" and "Auxiliary materials" are detailed. In development of the analytical account "Basic materials" the analytical account "Fabrics" is opened. In the development of the analytical account "Auxiliary materials", analytical accounts "Buttons", "Threads", "Lightning", "Shoulder", "Hangers" and others are opened. These are analytical accounts of the fourth order.
The data of the analytical account "Fabrics" are detailed by types of fabrics: analytical accounts "Gabardine fabric", "Houses fabric", "Metz fabric", etc. Then the data, for example, of the analytical account "Buttons" are detailed: analytical account "Buttons 15 mm", "Buttons 21 mm" and others. These are analytical accounts of the fifth order.
The relationship between synthetic andanalytical accounting:
The sum of the balance of opening balances on sub-accounts (accounts of the second order) opened in the context of the corresponding synthetic account is equal to the opening balance of this synthetic account (account of the first order);
The sum of the balance of opening balances on analytical accounts III order, opened in the context of the corresponding account of the II order, is equal to the opening balance on this account of the II order;
The sum of the balance of opening balances on analytical accounts of the IV order, opened in the context of the corresponding account of the III order, is equal to the opening balance of this account of the III order, etc.
Rules for maintaining analytical accounts:
1) the number of analytical accounts is determined by the needs of the organization;
2) business transactions in both synthetic and analytical accounts are recorded on the same sides (debit or credit). This means that if the synthetic account is active, then the analytical accounts are also active; if the synthetic account is passive, then the analytical accounts are also passive;
3) each business transaction recorded on the accounts of analytical accounting must be recorded on the corresponding synthetic account (separately or in a generalized form);
4) a business transaction recorded in a synthetic account can be detailed in analytical accounts, but the total amount of analytical accounts must be equal to the amount of a synthetic account in the context of which analytical accounts are opened. In other words, the transaction is recorded on the synthetic account in the total amount, and on the analytical accounts - in private amounts, resulting in the same total amount;
5) material values are accounted for in analytical accounts in natural value terms, that is, quantitative and total accounting is maintained;
6) at the end of the month, the analytical accounts are reconciled with the data of the synthetic account, in the context of which the analytical accounts are opened, by compiling a turnover sheet;
7) turnover sheets for analytical accounting accounts are compiled on the basis of current analytical accounting data;
8) analytical accounting is kept in books, statements, cards or face cards;
9) the number of turnover sheets for analytical accounts is determined by the number of synthetic accounts in the context of which analytical accounting is maintained;
10) the opening and ending balance of this synthetic account must be equal to the sum of the balances at the beginning and end of the month on the accounts of analytical accounting (that is, the final line of the turnover sheet for analytical accounts to the corresponding account - the columns "Opening balance" and "Ending balance" - must correspond balance - at the beginning or end of the current month - of a specific synthetic account);
11) the amount of turnover for the month on the debit and credit of the analytical accounts must correspond to the turnover on the debit and credit of the synthetic account in the context of which the analytical accounts are opened (in this case, the final line of the turnover sheet for the analytical accounts to the corresponding account - the columns "Income" or "Expense " is the debit or credit turnover of a particular synthetic account). In other words, the debit turnover of a synthetic account is equal to the total debit turnover of its analytical accounts. In the same way, the credit turnover of a synthetic account is equal to the total sum of the credit turnovers of its analytical accounts.
Analytical accounting in the organization is one of the most time-consuming areas of work in the accounting system.
Implementation of the principle of identity of analytical accounting data to turnovers and balances of synthetic accounting accounts on the first day of each month is implemented by compiling turnover sheets for synthetic and analytical accounting accounts. In practice, turnover sheets allow you to check the correctness and correlation of chronological and system records of synthetic and analytical accounting.
The system of accounting accounts is able to provide any information necessary for the purposes of planning, standardizing, managing and monitoring the implementation of tasks. However, for consistency economic information about economic assets, their sources, business processes, as well as for the correct and clear construction and organization of accounting, a clear list and specific characteristics of each account are required.
Such a document is the Chart of Accounts and Instructions for its use.
Chart of accounts- this is a systematized list of accounts of the first and second order, grouped in the relevant sections based on the homogeneity of the economic content of the facts of the economic activity of the organization taken into account in order to obtain the information necessary for operational management and management, day-to-day control in the interests of owners and other interested persons and bodies, for compiling reliable, sufficient and transparent financial statements.
Accounting accounts, grouping information, make it possible to form in accounting such important cost indicators characterizing the activities of an organization as production costs, income from the sale of goods, works, services, management expenses, other income and expenses, profit, etc.
According to the Chart of Accounts and in accordance with the Instructions for its application, accounting must be kept in organizations (except for credit and budgetary ones) of all forms of ownership and organizational and legal forms that keep records using the double entry method.
Instructions for the use of the Chart of Accounts determine the structure and purpose of the accounts, the economic content of the business transactions reflected on them, regardless of the specifics of production and economic activity.
Chart of accounts defines general order reflecting the facts of economic activity on the accounts of accounting.
In the Instructions for the use of the Chart of Accounts, only a brief description of synthetic accounts: the structure and purpose of the account, the economic content of the facts reflected on it, the order of entries in relation to the most common business transactions, the correspondence of the account with other synthetic accounts.
The standard scheme of correspondence of accounts cannot be considered as exhaustive of all possible options account correspondence.
In the event of the occurrence of facts of economic activity, the correspondence on which is not provided for in standard scheme, the organization can supplement it, while observing the rules and basic methodological principles of accounting and the formation of financial statements indicators established by the Regulations on Accounting and the Instructions for the Application of the Chart of Accounts.
Sub-accounts provided in the Chart of Accounts are used by the organization based on the requirements of management, including the needs of analysis, control and reporting. The organization can clarify the content of the sub-accounts given in the Chart of Accounts, exclude and combine them, as well as introduce additional sub-accounts.
The procedure for conducting analytical accounting is established by the organization on the basis of the current accounting methodology.
The fundamental principle of constructing the Chart of Accounts is the priority of ownership of an asset over the ability to control it.
According to this principle, the accounts are divided into balance and off-balance.
The structure of the Chart of Accounts is focused on the circulation of economic assets owned by the organization, that is, on the nature of the participation of property objects and the role of participants in their formation in the process of capital circulation.
The grouping of accounts into sections and the sequence of their location in the Chart of Accounts are based on the economic content of the facts of economic activity, generalized by synthetic positions, and fundamentally proceeds from the scheme of circulation of the organization's funds.
Therefore, in each section, all accounts associated with a certain stage of the circuit are combined, regardless of the purpose and structure of these accounts. So, section I " Fixed assets"includes asset accounts (01 "Fixed assets", 03 "Profitable investments in tangible assets", 04 "Intangible assets", 07 "Equipment for installation"); process accounts (08 "Investments in non-current assets"), as well as regulatory accounts (02 "Depreciation of fixed assets", 05 "Depreciation of intangible assets"), etc.
The chart of accounts consists of eight sections, including 99 synthetic accounts, some of which are reserved, and 11 off-balance accounts:
section I "Non-current assets" (accounts 01 - 09);
section II " Productive reserves"(accounts 10 - 19);
section III "Costs of production" (accounts 20 - 29 and accounts 30 - 39);
section IV "Finished products and goods" (accounts 40 - 49);
section V "Cash" (accounts 50 - 59);
section VI "Settlements" (accounts 60 - 79);
section VII "Capital" (accounts 80 - 89);
section VIII "Financial results" (accounts 90 - 99);
off-balance accounts (accounts 001 - 011).
The Chart of Accounts contains the names and codes (ciphers) of synthetic accounts (first-order accounts) and sub-accounts (second-order accounts).
The use of codes (ciphers) of synthetic accounts and sub-accounts speeds up processing primary documents. When filling in the details of the relevant documents, instead of the names of the debited and credited accounts, the codes (ciphers) of the corresponding accounts are indicated on them.
Each section of the Chart of Accounts includes accounts of synthetic accounting of homogeneous economic content.
In the Chart of Accounts, first, sections of the accounting accounts for accounting for assets (fixed and working capital), including accounts for accounting for business processes, are placed, and then - sections for accounting accounts for liabilities and capital. The Chart of Accounts ends with a section that generates information on financial results. Then there are off-balance sheet accounts.
From the Chart of Accounts it can be seen that the grouping of accounting accounts is based on economic features accounting objects of property of the organization.
The set of all accounts of the organization with the corresponding numbers is called the working chart of accounts.
The organization is currently approving a working chart of accounts containing complete list synthetic and analytical (including sub-accounts) accounts required for accounting.
To account for specific transactions, an organization may, in agreement with the Ministry of Finance of Russia, enter additional accounts into the Chart of Accounts using free account numbers.
Accounting in the organization is conducted in two meters - monetary and natural. This makes it possible to provide users with reliable information, regardless, first of all, of the conjuncture of prices for inventories.
The purpose of generalizing accounting data is the synthetic accounting toolkit, which is implemented in the systematization of accounting information on synthetic accounts. A more detailed interpretation of the data is provided with the help of analytical accounting using natural meters along with cost and sub-account systems.
In this way, synthetic accounting- this is the accounting of generalized accounting data on the types of property, liabilities and business transactions for certain economic characteristics, which is maintained on synthetic accounting accounts. Analytical accounting - this is accounting that is maintained in personal, material and other analytical accounts of accounting, grouping detailed information about property, liabilities and business transactions within each synthetic account.
For operational management and control over the activities of the organization, users of accounting information need data of varying degrees of generalization - summary and detailed (detailed) indicators. In accounting, synthetic and analytical accounts are used to obtain indicators of various levels of detail.
Synthetic accounts contain information on more general grouping characteristics about property, its sources, economic processes only in monetary terms, and the accounting carried out on these accounts is called synthetic.
Analytical accounts are used for the purpose of a detailed description of the accounting objects both in monetary and non-monetary terms, and the accounting carried out on these accounts is called analytical.
The methodology of analytical accounting provides for the use of analytical accounts that differ in their structure. So, to account for material assets, analytical accounts of a quantitative-sum form are used, in which the balances and movement of material assets are reflected both in monetary and quantitative (natural) terms. Accounting for settlements with personnel for remuneration in terms of accrued wages is carried out in labor and monetary terms, and for other settlement operations - only in monetary terms. The accounting procedure for analytical accounts containing information only in monetary terms is similar to accounting for synthetic accounts, and therefore, is less labor-intensive than for analytical accounts for recording material assets and settlements with personnel for wages.
In analytical accounts, the double entry method is not used, here a simple entry. However, analytical accounts of all types may provide for the reflection of the content of a business transaction. which makes them more informative.
The grouping of analytical accounting data within the corresponding synthetic account is carried out on sub-accounts. Sub-accounts - these are intermediate accounts between a synthetic account and analytical accounts maintained in the development of this synthetic account. Each sub-account combines several analytical accounts; in turn, sub-accounts are combined by a synthetic account, in the development of which they are maintained. Sub-accounts are used in reporting and analysis of economic activity in order to obtain generalizing indicators in addition to information. contained in the synthetic account. The connection between a synthetic account and its sub-accounts can be shown using the example of account 10 “Materials”, to which sub-accounts are allocated in current accounting:
In turn, within each sub-account, the detail goes to analytical accounts for each specific type of material, and then its characterization continues in terms of technical and other required parameters.
Synthetic accounts are accounts of the first order, sub-accounts are accounts of the second order, analytical accounts can be accounts of the third, fourth, fifth, etc. order, depending on the goal associated with the preparation, justification and adoption of appropriate management decisions or clarification of the organization's position in the market, the competitiveness of manufactured products, etc.
Separate synthetic accounts do not have sub-accounts and are specified directly by analytical accounts. All accounts - the synthetic account, its sub-accounts and the analytical accounts related to it - are interconnected. This relationship is due to what:
Synthetic accounting data for all synthetic accounts are reflected in main book. Used for analytical accounting cards, various grouping and accumulative statements. books and others accounting registers. Often, the data of synthetic and analytical accounting are combined in one accounting register.
To control the correctness of the entries made in the accounts and draw up the balance sheet, they are used turnover sheet, which are summaries of final data characterizing the presence and movement of objects of accounting supervision for reporting period.
Turnover statements are compiled for both synthetic and analytical accounts. The data for compiling the turnover sheets are taken from accounting (analytical and synthetic) accounts, in which, at the end of each month (reporting period), turnovers are calculated and the final balance (balance) is displayed. The turnover sheet indicates the name of the accounts, the balance at the beginning of the reporting period, the debit and credit turnover for the reporting period, and the balance at the end of the reporting period.
With proper accounting, the compiled turnover sheet for synthetic accounts must meet the following requirements:
The turnover sheet but synthetic accounts is of great control value, because the absence of the above equalities indicates the presence of errors in the accounts that need to be identified and corrected. The turnover sheet for synthetic accounts is used to compile the balance (final) balance sheet for the next reporting date. The turnover sheet contains only preliminary data for compiling a balance sheet; it is used for general familiarization with the state and changes in property, its sources and business processes.
To summarize the data on the accounts of analytical accounting, turnover sheets are also compiled for each group of analytical accounts for this synthetic account. Turnover statements for analytical accounts, depending on the characteristics of the indicators characterizing the objects of accounting, may have a different form.
If analytical accounting is conducted only in monetary terms, then the turnover sheets for analytical accounts are compiled in monetary terms. The turnover sheet for analytical accounts of accounting for inventory items is compiled in a form in which, in addition to the amount, the quantity is also indicated, indicating the unit of measurement, since material assets are also recorded in physical terms.
A feature of the turnover sheets for analytical accounts is that the total amount of all initial and final balances and turnovers of analytical accounts for a particular accounting object must correspond to the sum of balances and turnovers on a synthetic account, in the development of which analytical accounts are maintained. This allows you to control the correctness of accounting records for accounting accounts.
To manage business activities, it is necessary to have information about accounting objects of varying degrees of detail. Therefore, to obtain data of various degrees of generalization in accounting, three groups of accounts are used: synthetic, analytical and sub-accounts.
Synthetic accounts serve for an enlarged grouping and accounting for homogeneous objects, and analytical for a detailed description.
The reflection of accounting objects on synthetic accounts is called synthetic accounting , and their reflection in analytical accounts - analytical .
Synthetic accounts contain generalized indicators about the property, liabilities and operations of the organization for economically homogeneous groups, expressed in monetary terms. Synthetic accounts include: 01 "Fixed assets"; 10 "Materials"; 50 "Cashier"; 51 "Settlement accounts"; 43 "Finished products"; 41 "Goods"; 70 "Settlements with personnel for wages"; 80 "Authorized capital", etc.
Analytical accounts detail the content of synthetic accounts, reflecting data on certain types of property, liabilities and operations, expressed in physical, monetary and labor meters. In particular, on account 41 "Goods" you should know not only the total number of goods, but also specifically the presence and location of each type of product or group of goods, and on account 60 "Settlements with suppliers and contractors" - not only total debt, but also a specific debt for each supplier separately.
Sub-accounts(synthetic accounts of the II order), being intermediate accounts between synthetic and analytical, are intended for additional grouping of analytical accounts within the limits of this synthetic account. They are accounted for in physical and monetary terms. Several analytical accounts make up one sub-account, and several sub-accounts make up one synthetic account.
The relationship between synthetic and analytical accounts is expressed as follows:
Analytical accounts are maintained to detail synthetic accounts;
A transaction recorded on a synthetic account must also be reflected on the corresponding analytical accounts opened for this synthetic account;
On a synthetic account, the operation is recorded as a total amount, and on analytical accounts - in private amounts, resulting in the same total amount;
The entry in the analytical account is made on the same side as in the synthetic account, that is, their structure is the same.
Therefore, the initial and final balances, as well as the debit and credit turnovers of the synthetic account, must be equal total amounts relevant balances and turnovers of analytical accounts opened in its development.
When summing up the results for the reporting period, the data of the synthetic and analytical accounts must be verified, their coincidence indicates the correctness of accounting. An intermediate place between synthetic and analytical accounts is occupied by sub-accounts.
An example of a relationship is the “Materials” account, to which a number of sub-accounts and many analytical accounts are opened (Fig. 12).
It should be noted that part of the synthetic accounting accounts, reflecting the property or the source of its formation, does not require further detailing. Such synthetic accounts do not have analytical accounts. These include accounts "Cashier", "Settlement accounts", "Authorized capital".
The number of synthetic accounts and sub-accounts is determined by reporting needs. The number and composition of analytical accounts are determined by the goals and objectives of managing an economic entity.
materials
"Raw materials"
Sub-account “Purchased semi-finished products and components, structures and parts”
"Fuel"
“Package and packaging materials”
"Spare parts"
Accounts of analytical accounting
Cast Iron Steel Rolled
non-ferrous metals
Gearboxes Carburetors
Gearboxes
Coal Oil Gas
Peat briquettes
Wooden Glass Soft
tare plate
Item #1 Item #2 Item #3 etc.
Rice. 12. Relationship of accounts (simplified)
Chart of accounts and its purpose
The variety of various business transactions arising in the process of receipt and use of property, as well as the sources of its formation, requires the use a large number accounting accounts. The information accumulated on the accounts must fully satisfy both the management apparatus of a particular firm for making appropriate decisions, and external users. The multivariance of reflection on the accounts of the same type of business transactions expands the list of accounts used. For example, accounting for the procurement of materials can be kept directly on account 10 "Materials". At the same time, it is allowed to use another option, when, along with the specified account, it is possible to use accounts 15 “Procurement and purchase of materials” and 16 “Deviation in the cost of materials”. At the same time, the general methodology for maintaining
accounting. Otherwise, it will be impossible to generalize the same indicators obtained in various enterprises and organizations.
Control over compliance with the application of a unified accounting methodology is carried out by the Ministry of Finance Russian Federation represented by the Department of Accounting and Reporting Methodologies in agreement with the State Statistics Committee of the Russian Federation. With the adoption of the Law of the Russian Federation "On Accounting" dated November 21, 1996, the general methodological management of accounting was entrusted to the Government of the Russian Federation.
Compliance with the above requirements is ensured by the application of the Accounting Plan approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.
The chart of accounts is a an ordered nomenclature of the list of synthetic accounts, which must be applied and observed by all enterprises and organizations (except for credit and budgetary ones) of all forms of ownership and organizational and legal forms that carry out double-entry accounting. The use of the Chart of Accounts for the financial and economic activities of organizations makes it possible to register and group the facts of the economic life of a particular company in accounting.
The chart of accounts makes it possible to determine which particular object should be taken into account on a particular account.
At the heart of the organization of accounting in any enterprise is the chart of accounts. It should be more properly called unified chart of accounts, since they are obliged to be guided by enterprises and organizations of various sectors of the national economy: industry, agriculture, transport, etc. Specific Features some of them are accounted for on separate accounts, which organizations have the right to enter in agreement with the Ministry of Finance of the Russian Federation.
The chart of accounts is a strictly hierarchical structure, which is based on synthetic accounts (accounts of the first order) and sub-accounts (accounts of the second order). Moreover, if the maintenance of accounts and the indication of their numbering is strictly mandatory, then the use in the current
accounting for sub-accounts and analytical accounts does not provide for such strict regulation; they can be excluded, combined, introduced new ones.
Providing such methodological approaches to the application of a single chart of accounts creates a legal basis for clear regulation in the organization by the management of accounting. Its maintenance is simplified, primarily due to the typification of the reflection in the accounting of homogeneous business transactions. Therefore, at the lowest cost, it becomes possible to automate all areas of accounting. Mistakes in invoice correspondence are minimized. This is also facilitated by the fact that in the Chart of Accounts for each synthetic account a typical scheme of its correspondence with other synthetic accounts is given. A typical scheme is laid down in the relevant programs during development automated systems accounting. This does not exclude the approach in which, in the event of the occurrence of facts of economic activity, correspondence for which is not provided for in the standard scheme, organizations have the right to supplement it. The only limitation in carrying out these procedures is compliance with the basic methodological principles of accounting, which are set out in the Instructions for the Application of the Chart of Accounts for Financial and Economic Activities of Organizations. The chart of accounts is unified, that is, it is applicable at enterprises of both various branches of the national economy and various organizational and legal forms of ownership.
In the Chart of Accounts, accounts are grouped into sections according to their economic content. This grouping is based on economic classification accounting objects. New plan accounts, put into effect on January 1, 2001, currently includes 8 sections, uniting 62 synthetic accounts. A separate group consists of off-balance accounts, consisting of 11 accounts.
The chart of accounts of the balance sheet contains the following sections:
Section I. Non-current assets.
Section II. Productive reserves.
Section III. Production costs
Section IV. Finished products and goods.
Section V. Cash.
Section VI. Calculations.
Section VII. Capital.
Section VIII. Financial results.
Each account presented in the relevant section, in addition to the name, is indicated by a cipher (code). This was done in order to reduce accounts, since specifying the cipher allows you to refuse the name of the account. A serial encryption method is provided. A certain set of account ciphers forms the content of the corresponding section. Account codes are indicated by two-digit numbers from 01 to 99.
Off-balance accounts, due to their specificity in the chart of accounts, are separated and disclose information on the presence and movement of property that does not belong to the enterprise. However, based on the content of the facts of economic activity, they are temporarily in his use or disposal. There are also accounts on which accounting and control over individual business transactions are kept. economic entity, its conditional rights and obligations.
Off-balance accounts have three-digit numbering. For example, accounts 001 “Leased fixed assets”, 007 “Debts written off at a loss from insolvent debtors”, 009 “Securities for obligations and payments issued”, etc. Sub-accounts for off-balance accounts are not provided, since this is not necessary. There is no two-way movement of the considered objects on them. Therefore, the account is closed unilaterally, and entries on it are kept according to a simple system, that is, only on the debit of the account or only on the credit of the account.
4.3 test questions
1. What are accounting accounts and their structure?
2. What accounts are active, what do debits and credits mean in active accounts?
3. What accounts are passive, what do debits and credits mean in passive accounts?
4. What accounts are active-passive and what is the value of debit and credit in them?
5. What is a double entry and what is its essence?
6. What is accounting entry?
7. What is account correspondence?
8. What accounts are analytical?
9. What accounts are synthetic?
10. What is the importance of turnover sheets?
11. What types of turnover sheets exist?
12. What is the classification of accounting accounts?
13. What is a chart of accounts?
14. What is the relationship between accounting and balance sheet accounts?
15. How are turnovers and active account balances calculated?
