Double entry rule in accounting. Why is the double entry method needed?

Double entry in the system of accounts is used here as a method of continuous interconnected reflection and control of the circulation of funds and their sources in individual links of the socialist economy (enterprises, institutions and organizations). The method of double entry on accounts is used to express the cost of monetary, material and labor resources, to monitor the progress and results of the implementation of the plan for logistics, production and sale of goods, to identify self-supporting relationships, economic incentives for production.

The use of the double entry method is due continuous and interconnected movement of social - production assets in the process of reproduction, which is expressed in the circulation of economic assets. At an industrial enterprise, this circuit includes operations related to the acquisition of material assets, their processing into finished products and their sale. The change in the forms and functional role of funds, which occurs in the process of their circulation, is interrelated.) So, acquiring the raw materials and supplies necessary for production activities, the enterprise simultaneously spends money. As a result of these operations, there is an interconnected, bilateral change in the composition of the enterprise's funds - the value of its inventories increases, and cash decreases by the same amount. When materials enter production for the manufacture of products, there is an increase in production costs and a decrease by the same amount of materials in the warehouse of the enterprise. When paying wages to production workers, an increase in production costs is accompanied by a decrease in cash by the same amount / Inclusion in the cost of manufactured products of depreciation deductions corresponding to the monetary assessment of depreciation of fixed assets causes an increase in production costs with a simultaneous decrease by the same amount of the residual value of fixed assets . The receipt of finished products from production to the warehouse of the enterprise is accompanied by an increase in the value of stocks of goods and a decrease (write-off) of costs for work in progress. The sale of finished products leads to an increase in the company's cash and a reduction in its inventory, etc.

Double entry in accounting to reflect the movement of funds by their types, sources of attraction and phases of circulation (supply, production, sales), various accounts are used, each of which takes into account either the movement of a certain type of funds (for example, “Raw materials”, “Finished products”, “Fixed assets”), or the movement of a certain source of funds (for example, “Authorized Fund”, “Short-term bank loans”, “Settlements with suppliers and contractors”), or operations of a certain phase of the cycle (for example, “Procurement of agricultural products” , "Main production", "Sale").

To obtain real indicators of accounting for reproduction processes, a correct assessment of funds in all phases of their circulation and accurate costing are required. Thus, accounting for operations for the procurement of material assets is closely related to the calculation of the procurement cost per unit of purchased materials; accounting for operations for the production of products serves as the basis for calculating the actual factory cost of a unit of production; accounting for sales transactions is inseparable from calculating the full cost of a unit of production and determining the results from the sale. Costing, therefore, is directly related to accounting and is included in its system. Accounting records provide the necessary indicators for costing and at the same time are based on it. So, collecting on the debit of the account "Main production" all the actual costs of manufacturing products, the accounting department summarizes them, distributes them between different types of products and calculates the unit cost of each individual type. Then, having calculated the actual cost of manufactured products, i.e., having completed the calculation work, the accounting department reflects the actual cost of manufactured products on the accounts and reveals the financial results from its sale. The application of the method of double entry of transactions in the system of accounts allows you to identify financial results by a simple summary of current accounting data.

Consequently, the circulation of the funds of a socialist enterprise, causing interconnected changes both in their composition and in the sources of their occurrence, determines the application of the double entry method in the system of accounting accounts. The double entry method follows from the content of the business transactions themselves, which have a monetary value and cause interrelated changes in the composition of funds and their sources.

Classification of accounting accounts. Chart of Accounts Accounting

For the implementation of proper economic groupings of business transactions and obtaining the necessary indicators for monitoring, analyzing financial and economic activities and making managerial decisions, an economically correctly constructed system of accounting accounts, a clearly defined economic content of the accounts and a uniform reflection of business transactions on them are important. In this regard, all accounting accounts are classified (grouped) according to their economic content and according to their structure and purpose.

The classification of accounting accounts by economic content is based on the grouping of objects of accounting supervision, i.e. the economic content of the information recorded on the account indicates the object for which the account is intended to be reflected. In accordance with this, accounts are allocated for accounting:

Such a classification of accounts by economic content with a division into accounts that take into account property, indicating the scope of its location, the account of the sources of formation of property and the account of business processes and results, allows you to select all the accounts necessary for accounting, establish unity and differences in the methodology for reflecting information on them and obtaining the necessary indicators to control the spending of funds, the safety of property, the performance of the production, economic and financial activities of the organization.

Classification of accounts by purpose and structure in accounting does not link accounts with specific economic indicators that are reflected in the accounts. This grouping shows the features of the construction and assignment of accounts in the accounting information system. The grouping of accounting accounts by purpose and structure indicates the common features inherent in the structure of individual accounts, the methods for obtaining turnover and balance indicators in them. When classifying accounts by purpose and structure, the method of accounting for property, sources of its formation and business processes is used. Accounting accounts by purpose and structure are subdivided into five groups: main accounts, regulating accounts, operating accounts, financial and performance accounts, off-balance accounts.

The main accounts are, through which they carry out accounting and control over the presence and movement of property belonging to the enterprise, and the sources of its formation. The main accounts are divided into inventory (material), stock (capital), settlement accounts.

Inventory (material) accounts are used to account for the presence and movement of material assets and funds by type of property. These include c. "Fixed assets", "Materials", "Finished products", "Cashier", "Settlement accounts", etc. All
inventory accounts are active. The debit of these accounts reflects the presence and receipt, and the credit - disposal of accounting objects. These accounts always have a debit balance.

Stock accounts are used to account for their own sources of property formation. These include c. "Authorized capital", "Reserve capital", "Additional capital", etc. All fund accounts are passive. The credit reflects the formation and subsequent increase in equity, and the debit reflects the decrease in the process of capital use. The balance of these accounts is only credit.

Settlement Accounts are designed to account for the settlement relationship of this organization with suppliers, buyers, credit institutions, financial authorities, employees of the enterprise, various debtors and creditors. Accounts for recording settlements can be active (account 73 “Settlements with personnel on other transactions”, etc.), passive (account 66 “Settlements on short-term loans and borrowings”, account 70 “Settlements with personnel for remuneration” and etc.), active-passive (account 60 “Settlements with suppliers and contractors”, account 76 “Settlements with various debtors and creditors”, etc.).

Regulatory accounts are intended to clarify (regulate) the valuation of objects accounted for in the main accounts. Regulatory accounts are divided into additional, counter, counter-additional.

Additional regulatory accounts accounts are called if the actual value of the value of the objects accounted for on the main active and passive accounts is clarified by adding the amount of the regulator of the regulatory account to their accounting price. Additional active regulatory accounts corresponds to the structure of the active account, and passive - passive accounts.

Contradictory Regulatory Accounts are designed to determine the actual value of the value of the regulated object, accounted for on the main active or passive account, by subtracting the amount of the regulator of the regulatory account from the accounting price of the main account object. Counter-accounts are contractive (passive) and counter-passive (active). Contractual regulatory accounts are used to regulate the indicators of active main accounts. These include c. 02 “Depreciation of fixed assets”, 05 “Depreciation of intangible assets”, 63 “Reserves for doubtful debts”, etc. The structure of these accounts corresponds to a passive account. For example, to determine the residual value of fixed assets, you need to subtract from the amount of the balance on the account. 01 "Fixed assets" the amount of accumulated depreciation on account. 02 etc.

Counterpassive (active) accounts are used to regulate the indicators of the main passive accounts. These include, for example, 19 "Value Added Tax on Acquired Values", which is regulatory in relation to c. 68 "Calculations on taxes and fees" in terms of VAT accounting. those. reduction of the amount to be contributed to the budget. This settlement account is used to record the amount of VAT paid to suppliers but not yet credited against the budget. The structure of this account 19 corresponds to the active account.

Counter-additional accounts combine the features of counter and additional accounts. An example of such accounts is 16 "Deviation in the value of material assets." Deviation is the difference in the cost of acquired material assets, calculated in the actual cost of acquisition and accounting prices. Deviations of the actual cost from accounting prices can be positive (overrun) or negative (savings). Positive deviations (cost overruns) are added to the cost of material assets taken into account, and negative deviations (savings) are subtracted from the book value of material assets to determine the actual cost. This account is active-passive, i.e. overspending is reflected in the debit of the account, and savings are reflected in the credit.

Operating accounts designed to account for and control business processes and are divided into distribution, costing, matching.

Distribution accounts are designed to control certain expenses in the process of circulation of funds and ensure the correct distribution of them between various accounting objects. Distribution accounts are divided into collective-distribution and budgetary-distribution.

To collection and distribution accounts include accounts designed to collect expenses for a particular business process with a view to their further attribution as intended to the appropriate accounts that take into account all the costs of this process. These accounts provide the necessary information to control the execution of cost estimates. Such accounts are 25 “General production expenses”, 26 “General expenses”, 44 “Sales expenses”, etc. All these accounts are active, expenses are collected on debit, and debited on credit to the appropriate accounts, for example, to the account. 20, ch. 90. Collection and distribution accounts do not have a balance at the end of the month and are not shown in the balance sheet. The belonging of these accounts to active ones is determined by their initial entry in the debit of the account.

Budgetary distribution accounts are intended for accounting and distribution of income and expenses based on the principle of their temporary certainty by the corresponding reporting period. Such accounts include 97 “Deferred expenses”, 98 “Deferred income”, 96 “Reserves for future expenses”. Account 97 is active, account 98 is passive. Account 96 “Reserves for future expenses” is passive and is intended to account for the created reserve to cover expenses related to subsequent reporting periods, for example, the creation of a reserve for vacation pay, a guarantee reserve, etc.

Calculation accounts are used to determine the actual cost of acquired material assets, manufactured products, performed works and services. These include c. 15 “Procurement and acquisition of material assets”, 20 “Main production”, 23 “Auxiliary production”, etc. The debit of these accounts reflects the costs, which add up the actual cost of harvested material reserves or manufactured products, and the credit reflects the write-off of costs included into the actual cost of material assets, products, i.e. write off the actual cost. The debit balance shows the costs of material assets not received at the warehouse or unfinished products, i.e. cost of work in progress.

Comparing Accounts are used to identify the results of business processes. A feature of these accounts is that they reflect different estimates for debit and credit that characterize the same process. The results are determined by comparing these scores. For example, to identify the result from the sale of products, the full actual cost of products sold is compared with the amount of revenue in sales prices. Such a comparison is made according to c. 90 "Sales" by recording the full actual cost of goods sold on the debit of this account and the proceeds at sales prices on credit. At the same time, the excess of credit turnover over debit shows profit, and the excess of debit over credit shows a loss. The balance on the account 90 "Sales" does not remain, since the result is written off to account 99 "Profit and loss".

Financial performance accounts are used to identify the final financial result of the organization. This includes c. 99 "Profit and Loss", which is active-passive; its debit reflects losses, and its credit - income, profit. The debit balance of this account shows a net loss, the credit balance shows a net profit. At the end of the reporting year, the financial result from 99 is written off to the account. 84 "Retained earnings (uncovered loss)".

Off-balance accounts. First of all, it should be emphasized that all property and sources of its formation belonging to the organization are accounted for on balance sheets. Property that is in use by the organization, but does not belong to it or is in the custody of the organization, as well as ongoing business transactions that do not currently affect the state of the balance sheet and the results of the organization's activities, but require special control, are recorded on off-balance accounts and shown in appendices to the balance sheet (i.e. behind the balance sheet total). Off-balance accounts include, for example, 001 "Rented fixed assets", 002 "Inventory accepted for safekeeping", etc.

Features of off-balance accounts is that they are accounted for without applying the double-entry method. Off-balance accounts do not correspond with each other and with other balance accounts, they can be active and passive.

A large number of accounts used to account for objects of accounting supervision necessitates the systematization of accounts, which provides a unified accounting methodology in various organizations. This is achieved by establishing a specific list (plan) of accounts used for current accounting.

A chart of accounts is a systematized list of accounts classified by economic content that defines a unified accounting methodology, rules for grouping and summarizing information for the operational management and control of financial and economic activities of the organization.

From 01.01.2001 on the territory of Russia, economic entities (except for credit and budgetary ones) of all forms of ownership use the Chart of Accounts for accounting for financial and economic activities and the Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated 10.31.2000 No. 94-n. The Chart of Accounts contains the names and numbers (codes) of synthetic accounts (first-order accounts) and sub-accounts (second-order synthetic accounts). Instructions for the use of the Chart of Accounts establishes uniform approaches to the application of the Chart of Accounts and the reflection of the facts of economic activity on the accounts of accounting.

In recent years, in connection with the adoption of new accounting regulations for individual objects of accounting supervision, several additional accounts of both the first and second order have been introduced into the current Chart of Accounts, as well as changes have been made to the characteristics of some synthetic accounts (first order accounts).

In the current Chart of Accounts, all balance sheet accounts are combined into eight sections. At the same time, the first five sections and part of the sixth section (accounts receivable) group accounts containing information on the composition and location of property and on the costs of production and circulation processes (acquisition of inventories and sale of finished products, works and services). The accounts of sections seven, eight and parts of section six (accounts payable) summarize information on the sources of property and financial results.

"Off-balance accounts" are allocated in a separate group in the Chart of Accounts.

Sub-accounts, provided in the Chart of Accounts, are used by organizations, depending on the need for control, management of activities and reporting.

Analytical accounts are not entered into the Chart of Accounts, organizations open them depending on the need to obtain certain information for management and making informed decisions.

In organizations, it is allowed to draw up a working chart of accounts with the number of accounts that is required to account for financial and economic activities. Working charts of accounts are compiled on the basis of the specified Chart of accounts. In order to account for specific transactions, organizations, in agreement with the Ministry of Finance of the Russian Federation, can enter, if necessary, additional synthetic accounts (of the first order) into the Chart of Accounts using free account numbers (codes).

The Instructions for the use of the Chart of Accounts reflect the basic principles of accounting; a brief description of synthetic accounts (of the first order) and sub-accounts (synthetic accounts of the second order) is given: the structure and purpose, the economic content of the generalized information are revealed; the correspondence of accounts with other accounting accounts is given.

Chart of Accounts- this is a system of registration and grouping of facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (accounts of the first order) and sub-accounts (accounts of the second order). The chart of accounts with sub-accounts was approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n (as amended on November 8, 2010) and is valid in 2015 and 2016. Using the approved accounting Chart of Accounts 2015 with comments and sub-accounts, commercial organizations approve their working chart of accounts of accounting, which will be applied and which should contain a complete list of synthetic and analytical accounts required for accounting. Depending on the content of the business transaction and the completeness of accounting, there are active and passive accounting accounts. Thus, the classification of accounting accounts is divided into Active (A), Passive (P) and Active-Passive (AP).

Active are called the accounts of the chart of accounts, taking into account the types of funds, and Passive- Accounts fixing their sources. Active Note: Opening and closing balances for active accounting accounts are recorded on the debit of the account / increase on debit, decrease on credit Passive Note: Opening and closing balances are recorded on the credit of the account / increase on credit, decrease on debit Active-Passive Note: There are: with a unilateral balance (debit or credit) / with a bilateral balance (debit and credit at the same time).

Designations: A - active account plan; P- passive account; AP- active-passive account. -

In each enterprise, in the process of activity, there are many business transactions that must be taken into account in accounting. To account for them, there are accounting accounts, which we discussed in detail in, and figured out what kind of accounts there are, noted the features of active, passive and active-passive accounts. Accounting for transactions in accounting accounts occurs using posting. What is it - wiring?

How to make accounting entries? What is the principle of double entry in accounting? We will deal with these issues in the article below. In addition, we give some examples of the correct compilation of postings.

The essence of double entry

At the time of any operation, there is a change in the funds and sources of the enterprise, the accounting of which takes place in the accounting accounts. Each transaction affects two accounts, the amount of the transaction is simultaneously reflected in the debit of one and the credit of the other. This is the double entry method.

Example:

Let us explain the principle of double entry with a simple example. Take any operation, for example, the receipt of cash from the buyer to the cashier. In this case, there is a simultaneous increase in cash on hand and a decrease in the buyer's debt. Cash accounting is maintained on, all settlements with buyers are reflected in the account. 62.

According to the principle of double entry, we must reflect this event on two accounts: 50 “Cashier” and 62 “Settlements with buyers”. The amount of cash received must be reflected in the debit of one and the credit of the other.

Cash is an asset of the enterprise, the increase in the asset is reflected in the debit of the account, that is, the amount received must be reflected in the debit of the account. 50.

The buyer's debt is also an asset, the decrease in debt is reflected in the credit account. 62.

That is, a business transaction - the receipt of cash from the buyer in the accounting department is reflected using a simultaneous double entry on debit 50 and credit 62. The entry is made for the same amount in the amount of cash received.

The concept of accounting entry

A double entry in accounting is a posting, or rather an indication of the accounts, on the debit and credit of which an entry was made for the amount of the operation.

Let's take our example above, we made a simultaneous entry for debit 50 and credit 62, a record of the form Debit 50 Credit 62 will be a posting. For convenience, it is reduced to the form D50 K62.

Two accounts that participate in the accounting entry are called offsetting. And the very relationship between these accounts is called the correspondence accounts of accounting.

Examples:

Here are some more examples of accounting entries:

D10 K60 - materials from the supplier are accepted for accounting.

D70 K50 - wages paid to the employee.

D71 K50 - cash was issued against the report to the employee.

D20 K10 - materials released into production.

How to wire - three easy steps

Every day, many business operations are performed at the enterprise, and for each, the corresponding ones are drawn up. Based on these documents, the posting will already be made. In order to correctly account for the amount of the operation, you need to be able to correctly draw up transactions.

For a novice accountant, compiling accounting entries often causes a lot of difficulties and in vain. Compiling wiring is quite simple, below we will learn how to do it correctly.

How to wire correctly?

You need to follow three simple steps:

Let's look at these steps with an example.

An example of compiling accounting entries

So, some event happened at the enterprise, let's say, goods arrived from the buyer. How to wire?

We analyze the operation - the goods arrived from the buyer, which means that there are more goods in the warehouses, while the organization began to accrue a debt to the supplier. Moreover, the amount of the debt is equal to the value of the delivered goods.

1. Step 1- You need to select 2 accounts that participate here:
   - the goods are taken into account on the account. 41 "Goods";
   - all relationships with suppliers are conducted on the account. 60 "Settlements with suppliers".
   Thus, the transaction amount must be reflected in two accounts: 41 and 60.
2. Step 2- The product is an asset of the enterprise. The receipt of goods is an increase in the asset. On the active account 41 the increase in the asset is reflected in the debit.
   The debt to the supplier is an accounts payable (liability), the appearance of debt means an increase in liabilities. On the active-passive account 60, the increase in liabilities will be reflected in the loan. (We wrote in detail about assets and liabilities)
3. Step 3- We carry out the posting according to the double entry principle - we enter the amount into debit 41 and credit 60 - we get a posting of the type D41 K60.

Now you know how to properly prepare accounting entries. A little earlier, we got acquainted with accounts, learned to distinguish between assets and liabilities. It remains to deal with, and we will move on.

Each business transaction, documented, is reflected in interrelated accounts. The connection between the accounts is provided by the use of double entry method.

double entry is a way of mandatory simultaneous reflection

economic facts in the same amount, expressed in a single monetary meter in two or more interconnected accounts in the debit part of some and in the credit part of others.

Double entry is an indispensable accounting requirement.

double entry based on dual grouping of funds according to the balance sheet, on four types of changes in the balance sheet and on the meaning debit and loan in active and passive accounts.

As a result, each business transaction affects two balance sheet items, which is characterized by the impact on the balance sheet of four types of operations that change either only the property of the organization (balance sheet asset), or only the sources of formation of this property (balance sheet liability), or at the same time both property and sources of its formation (assets and liabilities of the balance sheet).

Examples: 1) From the settlement account of the enterprise, 30 thousand rubles were received at the cash desk.

As a result of this operation, two types of funds were affected: cash on hand and cash on hand in the R. Account at the bank. Both accounts are active, we reflect on the d-that account. Cash desk and K-tu account R. Account. (Type of operation on accounts) (slide)

Scheme with a complex entry: Wages accrued to the staff in the amount of 40 thousand rubles, including account 20 -10 thousand rubles, 23 account. -5 thousand rubles, ODA -15 thousand rubles. and OHR -15 thousand rubles.

The double entry method has a large control value, since the same business transaction in an equal amount is reflected twice -

on the debit of one and the credit of another account, then sum these values, recorded by debit, should be equal to sum values ​​recorded by credit accounts. The absence of such equality indicates errors made during the registration of data.

In accounting receive three pairs of equal checksums: Total amount opening debit balances for all accounts is equal to the total amount credit balances; total amount debit transactions on accounts is equal to the sum credit turnover; total amount ending debit balances equal to all accounts the total amount of credit balance.

Thus, not only the correctness of data registration is controlled, but also the correctness of the balance calculation for the entire set of accounting accounts.

Account correspondence. Accounting entries, their classification.

Account correspondence- this is a form of expression of the relationship between accounting accounts that occurs when they reflect the facts caused by a business transaction.

Accounts between which such a relationship occurs are called corresponding.

Indication of accounting accounts, which should be reflected

business transaction in the same amount is called accounting entry or accounting entry, counting formula, accounting model, account assignment (account)

By way of reflection accounting entries are:

Formula - presented in a linear form, in which, along with the name of the corresponding account, its code (code) is also indicated;

Graphic - reveal the typing of the corresponding accounts. From-

here their purpose is the use in the development of automated accounting programs, in which the accounting entry is an algorithm for a specific business transaction;

Structural - presented in the form of interrelated accounts of the T-model;

Matrix - in structure they are a matrix (table), in which

debited accounts are reflected vertically, and horizontally -

credited accounts.

By the number of corresponding accounts accounting entries

classify:

into simple- only two accounts correspond in them,

complex- in them, one account corresponds with several accounts.

(There are impersonal (combined) accounting entries when

Several accounts are simultaneously debited and several credited. In Russian accounting, their use is not allowed, since the economic meaning of such operations is lost. However, in countries with developed market economies, they take place).

accounting entries for nature reflected with their help

data:

real- reflect changes in accounting objects as

consequence of the facts of economic life that took place. Real wire-

ki are subdivided:

− on real straight - characterize data on the economic resources of the economic unit and their movement. ( for example: Materials released from the warehouse to the main production)

− on real relative – fixation of economic facts related to upcoming changes in the composition of economic resources. (For example: wages were accrued to employees of the main production. That is, the need for payment and the right to demand it are determined)

conditional (methodological ) - the correspondence of accounts recorded in them is not based on the facts of economic activity that took place in real economic activity, but on the need to perform accounting techniques. Conditional postings are classified into:

− conditional postings of key figures refinement – methodological

accounting term that allows you to clarify the assessment or composition

indicator. Postings clarifying indicators include corrective entries: additional (an additional

record) and negative (reversal) posting (the amounts are written in red ink);

− conditional key figure transfer postings - methodological approach

accounting, allowing you to select the necessary object

accounting on an independent account, on which this object receives additional reflection or grouping. ( For example: calculations for the maintenance and management of production during the reporting period are collected on the OPR account, at the end of the month they are distributed among the calculation objects and transferred to the Main production account. Since in reality there was no such business transaction, the transfer is carried out by a conditional posting. Identification of the financial result on the "Sales" account and the transfer of profits and losses to the "Profit and Loss" account

The value of accounting accounts

Every step in the work of any company, whether it is the purchase and sale of goods, the receipt of fixed assets, the calculation and payment of salaries, the payment of taxes, etc. is a chain of individual business transactions. Any, even the smallest mistake can lead to a violation of the entire accounting system. Therefore, the task of the accountant is to track, record and document any actions of the firm's activity.
For this, accounting accounts are used.

Accounting accounts. grouping

Some accounts have features of both active and passive accounts. This depends on the specific situation.
Here is a typical example: at the time of shipment of goods to the buyer, we have a debt of the latter to our company, which he is obliged to pay within a certain period specified in the contract. It turns out that this is our property, only in the future. This will be reflected in the accounting Dt sc.62.

When the buyer repays the debt, the decrease in the account should be shown on ct.

In this example account 62 appears as active.
However, in practice, there are cases when we owe the buyer, and the situation is reversed. Suppose, upon receipt of an advance from a counterparty. In this case account 62 increases by CT. And already after the goods are shipped, our obligations to the buyer will decrease, which should be shown by dt account. This example reveals the features characteristic of a passive account.
Hence the name - active-passive accounts .

Now our task is to figure out how they work.

The rule of operation of active and passive accounts

look excerpt from, in which my colleague explains in detail and very intelligibly the structure and scheme of the accounts.
Thus, the action of the account is characterized 2 types of movement : zoom in and out.

Double entry. Account correspondence. accounting entries

So, before carrying out each operation in accounting, it is initially necessary to establish the accounting accounts directly involved in it, and at the same time the scheme of their work. Further, we simultaneously enter the amount of the operation as a credit of one account and a debit of another.
This accounting method is called double entry.
This rule is governed Federal Law No. 402-FZ of 06.12.2011 “On Accounting”.
Paragraph 3 of Article 10 of this law states: “ Accounting is kept by means of double entry on accounting accounts, unless otherwise established by federal standards».

Such an entry is called accounting entry .
The relationship between the accounts that occurs when compiling the accounting entry is the correspondence of the accounts, and the accounts appearing in the entry are corresponding .

Double Entry Examples

To consolidate the material, let's look at some examples:
an advance payment from the customer of 25,000 rubles was received at the account.

Action algorithm:
1) Determine the accounts that work in this task:
This account 62 "Settlements with buyers and customers" and account 51 "Settlement accounts".

2) According to the double entry rule, we draw up an accounting entry:
Because count 51 purely active, then, as a general rule, it will increase by Dt. In this case sc.62(active - passive) acts as a passive account, because we have a debt to the buyer, and the increase in the passive account occurs by CT.

Received goods from the supplier in the amount of 20,000 rubles.

1) In this case, the following will be affected:
account 41 "Goods" and account 60 "Settlements with suppliers and contractors"

2) As in the previous examples, we analyze the situation:
Account 41 active, because serves to account for the property of the organization. Therefore, the receipt of goods is recorded according to Dt sc.41. Scheme of movement along account 60 similar account 62, analyzed in example 1 of our article. Whence it follows that in this operation it is characterized as passive account. Therefore, the resulting debt is written according to CT sc.60.

Withdrawn from the account to the cashier 15,000 rubles.

1) Participating accounts:
account 51 "Settlement account" and account 50 "Cashier".

2) Let's talk:
We remember that these accounts active. Cash withdrawn from the account - there is a decrease count 51, which we reflect according to CT sc.51.
At the same time, the money goes to the cash desk of the enterprise, sch. 50 increases, we note this movement according to Dt c. 50.

As we see, double entry feature is to help us evaluate and characterize absolutely any action of the economic activity of the company.

The current article is only a small overview of individual "pieces" of accounting. Choose the course for beginner accountants "" in or to fully master the knowledge for working as a chief accountant for a small business.

The course is unique, because the learning process is conducted in the form of an internship in a real company along with theory. Deep practice with documents from "0" to balance. Classes are taught by experienced instructors practicing accountants.

Check how carefully you have studied the article, take the test:

1. An increase in the property of an organization is reflected:
- on the Debit of the active account
- on the Credit of the active account

2. Passive accounts are used to account for:
- property (funds) of the organization
- sources of property formation

3. What does the double entry method mean:
- Balance asset is equal to Balance liability
- Reflection of a business transaction on the Debit of one account and the Credit of another

Tax and Accounting Expert

In the production process, a large number of business transactions are carried out every day that require current reflection, for which special accounting forms are used, which are built on the principle of economic homogeneity.

Accounting account- the main unit of information storage, which, after summarizing all accounting information, is necessary for making management decisions.

accounting accounts- this is a method of current interconnected reflection and grouping of property by composition and location, by sources of its formation, as well as business operations on qualitatively homogeneous grounds, expressed in monetary, natural and labor meters.

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”, 04 “Intangible assets”, 10 “Materials”, 20 “Main production ”, 50 “Cashier”, 51 “Settlement accounts”, 52 “Currency accounts”, 75 “Settlements with founders”, 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 Latin “must”), the right side is a credit (from Latin “believes”). For some accounts, a debit means an increase, a credit means a decrease, while for others, on the contrary, a debit means a decrease, and a credit means an increase. Depending on the content, accounting accounts are divided into active, passive and active-passive.

Accounts are active on:

1) economic content - these are the accounts that are intended for accounting for property by availability, composition and location;

2) balance - when accounts (items) are located in the active part of the balance;

3) balance (balance) - if the accounts have a debit balance. Accounts are considered passive for:

1) economic content - when the accounts reflect the accounting of property according to the sources of its formation;

2) balance sheet - if the accounts (items) are located in the passive part of the balance sheet;

3) balances are those accounts that have a credit balance.

In addition to active and passive accounts, active-passive accounts are used in accounting practice, which can have a debit or credit balance at the same time. If one balance is displayed on an active-passive account, then it is effective and shows the final result from opposite operations. For example, on account 99 “Profit and Loss” both profits and losses are reflected, but at the end of the month the final financial result is displayed - profit if the balance is credit) or loss (if the balance is debit). In some cases, in active-passive accounts, the effective balance cannot be withdrawn; this happens when the effective balance distorts the accounting figures. For example, account 76 "Settlements with various debtors and creditors" could replace two accounts: "Settlements with debtors" - an active account and "Settlements with creditors" - a passive account. The need to take into account these calculations on one account is explained by the constant change in mutual settlements, the debtor can become a creditor and vice versa, and it is not advisable to split this account into two separate ones.

Business transactions of current accounting are recorded on the accounts as they accumulate. Each operation can be recorded separately, but if there are many homogeneous operations, then on the basis of primary documents it is legitimate to bring them into accumulative or group statements. This will reduce the number of entries in the accounts.

The structure of active and passive accounts and the procedure for recording transactions in them are regulated by the following rules:

1) for active accounts. At the beginning of the reporting period, accounts are opened on which there are balances (initial debit balance - SND). Data for entry on accounts is taken from the active part of the balance sheet and recorded on the debit of accounts. This order means: open accounts and record the opening balance. The increase and receipt are reflected in the debit, and the decrease, expenditure and disposal are reflected in the credit of the accounts. At the end of the reporting period, the totals of turnovers for all accounts are summed up: first for debit, and then for credit. In the results of the turnover on the debit of accounts, the amount of the initial balance is not included; this includes only the amounts for operations of the reporting period. The final debit balance (SKD) on active accounts for the reporting period is determined as follows: the total debit turnover is added to the initial debit balance (SND) and the total turnover on the loan is subtracted (Ok). The ending balance can be either debit or zero:

C cd \u003d C nd + O d + O c.

Thus, for active accounts, a debit means an increase, and a credit means a decrease;

2) for passive accounts accounts are opened on which the initial balance is recorded on the loan. It is taken from the passive part of the balance in the context of articles for which there are balances. Increases, receipts and receipts are reflected in the credit, and decreases, expenses and disposals are reflected in the debit. At the end of the reporting period, the totals of turnovers are summed up for each account, first for the credit, and then for the debit. The results of the loan turnover do not include the initial balance, but only the amounts of transactions that occur in the reporting period are taken into account. The ending balance (Skp) is defined as follows: to the initial balance (Snk) they add the turnover on the loan (OK) and subtract the turnover on the debit (Od). The ending balance can be either credit or zero:

C kp \u003d C nk + O to - O d.

Therefore, for passive accounts, a debit means a decrease, and a credit means an increase.

Understanding the economic content of active and passive accounts is very important for mastering the methods of reflecting business transactions on accounting accounts and monitoring their execution.

Grouping the assets of an economic entity by source of education. Assets of an economic entity is the capital of this entity. The capital is own and attracted. Own capital is divided into two types:

1) created in the course of economic activity (additional, reserve, enterprise funds, retained earnings, reserves of future expenses and payments, targeted financing and receipts).

Extra capital is formed due to the additional contribution of funds by the owners in excess of the registered authorized capital, changes in the value of assets, due to their gratuitous receipt.

Reserve fund (capital) is formed from the profit of the enterprise and is used to cover losses resulting from emergencies, to pay income and dividends in case of insufficient profit.

Enterprise funds: accumulation funds and consumption funds are created from the profit of the enterprise for incentives (bonuses to employees) and for social program activities. Reserves for future expenses and payments are created in order to evenly include in the expenses of the reporting period the costs of vacation pay, the repair of fixed assets, and the payment of bonuses for length of service.

Targeted funding and receipts- these are funds from the state and other organizations used to cover targeted expenses;

2) created for the purpose of investing the owners of the enterprise (authorized capital).

Raised capital is also divided into two types:

1) long-term (credits, loans);

2) short-term (accounts payable, deferred income).

Any business transaction is necessarily characterized by duality and reciprocity. To preserve these properties and control the records of business transactions on accounts in accounting, the double entry method is used.

double entry is a record, as a result of which each business transaction is reflected in the accounting accounts twice: in the debit of one account and simultaneously in the credit of another account interconnected with it for the same amount.

Double entry method determines the existence of such concepts as correspondence of accounts and accounting entries.

Account correspondence- this is the relationship between accounts that occurs with the double entry method, for example, between accounts 50 "Cashier" and 51 "Settlement accounts", or 70 "Settlements with personnel for remuneration" and 50 "Cashier", or 10 "Materials" and 60 " Settlements with suppliers and contractors, etc.

accounting entry there is nothing more than the registration of correspondence accounts, when an entry is simultaneously made on the debit and credit of accounts for the amount of the business transaction subject to registration.

Double entry is reflected differently depending on the form of accounting. With a memorial form, each operation is recorded in different registers twice: on the debit and on the credit of the account. This record is also called disjointed. In the journal-order form of accounting, a combined entry is used. In this case, the registers are constructed in such a way that, recording the operation once, they reflect it both in debit and credit of the corresponding accounts. As a result of this, savings in accounting labor are achieved (instead of two entries of the amount, one) and the correspondence of accounts is clearly visible.

In the practice of accounting, in addition to simple ones, there are also complex postings, which are of two kinds. In the first case, when one account is debited and several accounts are credited at the same time. In this case, the amount of credited accounts is equal to the amount of debited accounts.

Accounts of synthetic and analytical accounting, their relationship

In accounting, three types of accounts are used to obtain various information. According to their level of detail, they are divided into synthetic, analytical and sub-accounts.

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 "Calculations with personnel for payment of labor"; 80 "Authorized capital", etc.

Analytical accounts detail the content of synthetic accounts, reflecting data on certain types of property, liabilities and operations, expressed in natural, 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 the total debt, but also the specific debt for each supplier separately.

Sub-accounts (synthetic account of the second order), being intermediate accounts between synthetic and analytical, are intended for additional grouping of analytical accounts within 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.

In accordance with the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, synthetic and analytical accounting is used in accounting.

Synthetic accounting - 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- accounting, which is maintained in personal and other analytical accounts of accounting, grouping detailed information about property, liabilities and business transactions within each synthetic account.

Synthetic and analytical accounting are organized in such a way that their indicators control each other and ultimately coincide, which is why records for them are carried out in parallel; entries in the accounts of analytical accounting are made on the basis of the same documents as entries in the accounts of synthetic accounting, but with greater detail.

There is an inextricable relationship between synthetic and analytical accounts. It is expressed in the following equalities:

1) the opening balance for all analytical accounts opened on this synthetic account is equal to the opening balance of the synthetic account:

C on \u003d C ns;

2) the turnover on all analytical accounts opened on this synthetic account must be equal to the turnover of the synthetic account:

3) the ending balance of all analytical accounts opened on this synthetic account is equal to the ending balance of the synthetic account:

With ka = With ka

The relationship between accounts and balance in accounting is manifested as follows. On the basis of these balance sheet items, active and passive accounts are opened, the names of which basically coincide with the balance sheet items. Thus, the asset article "Intangible assets" corresponds to account 04 "Intangible assets"; the liability article of the balance sheet "Additional capital" - account 83 "Additional capital", etc. Sometimes several accounts are presented in the balance sheet as one article. For example, the balance sheet item "Stocks" includes several groups of accounts (10, 11, 15, 16, 20, 21, 41, 43, etc.). At the same time, there are accounts that are reflected in the balance sheet under two items. For example, account 76 “Settlements with various debtors and creditors” is included in the balance sheet asset in the “Other debtors” article, and in the liability - in the “Other creditors” article. The sums of the balances for the corresponding balance sheet items are the initial balances of the opened synthetic accounts. The total amount of debit balances of synthetic accounts corresponds to the total amount of credit balances, since these totals are something other than the totals of the assets and liabilities of the balance sheet. Based on the final balances of synthetic accounts, a new balance is drawn up for the first day of the next reporting period (month, quarter and year).

It should be noted that there is a difference between the accounting accounts and the balance sheet, which consists in the fact that the accounting accounts reflect current business transactions and total data for reporting periods in natural, monetary and labor indicators, and the balance sheet reflects only total data at the beginning and end. reporting period in monetary terms. In the current accounting, accounts are presented that are not in the balance sheet, since they are closed before the balance sheet is drawn up - this is account 26 “General expenses”, 25 “General production expenses”, 44 “Sales expenses”, 90 “Sales”, 91 “Other income and expenses, etc. Not reflected in the balance sheet and off-balance accounts.

Classification of accounts by economic content

Grouping accounts by economic content answers one main question: “What is taken into account on this account?”. Classification of accounts by economic content is presented in the following table.

Summarizing current accounting data

One of the ways to summarize current accounting data are turnover sheets. In practice, the turnover sheet for synthetic accounts is called the turnover balance. The turnover sheet has a number of disadvantages:

1) there is no way to trace where the values ​​came from and where they are directed, i.e. their movement;

2) it is impossible to establish how the property of the enterprise and the sources of its formation increase or decrease. Analytical accounting uses two main forms

turnover sheets:

1) quantitative-sum;

2) contract or sum.

Recording business transactions with a strict sequence is called chronological record. Determining the type of wiring:

1) if it is clear from the content of the document that there is a fact of receiving funds from the outside (the founder has contributed, a loan has been received from the bank, funds have been temporarily borrowed from creditors, materials have been received from suppliers, works or services have been accepted, debt has arisen on funds or the budget with mandatory deductions) , then the first type of posting: the debit of the active account and the credit of the passive account are involved;

2) if it is clear from the content of the document that there is a fact of the return of previously received funds, regardless of whom, or a payment has been made on debts (the founder has withdrawn, the loan has been returned to the bank, borrowed funds have been returned to creditors, taxes have been transferred, etc.), - this is the second type postings - the credit of the active account and the debit of the passive account are involved;

3) if it is clear from the content of the document that there is a fact of moving any funds from one accountable person or storage location to another (from warehouse to warehouse, to production or to the buyer, from the cash register to the account or vice versa, and similar operations), this is the third type of posting : debit of the active account and credit of the active account;

4) if it is clear from the content of the document that there is a fact of transfer of funds from one owner to another or transfer from one fund to another (profit is distributed to the reserve, for the development of production and other purposes, the transfer of a share of one founder to another, the transfer of urgent loans to overdue, etc. .), is the fourth type of posting: the debit of the passive account and the credit of the passive account.

Rule:

Active group - investment rule (funds are invested).

Passive group - preparation for investment (sources of funds, funds, reserves, income).

Active-passive group - calculations can be both profitable and expenditure, i.e. active and passive meaning.

Classification of accounting accounts by structure

inventory accounts- these are accounts that are used to record property on a certain date, are determined using inventory (01 "Fixed assets", 10 "Materials", 50 "Cash", 51 "Settlement account", etc.).

Stock accounts are used to account for their own sources of formation of property. They are always passive, they include the following accounts: 85 "Authorized Capital", 86 "Reserve Capital", 87 "Additional Capital", 80 "Profits and Losses", 89 "Reserves for Future Expenses and Payments".

Accounts for accounting settlements reflect the formation and movement of receivables (active). Such accounts include account 71 “Settlements with accountable persons”, the opening balance of this account reflects the amount of outstanding receivables, for debit - the formation or increase in debt, for credit - repayment or write-off of debt, the final balance - the presence (balance) of debt at the end of the period .

Passive accounts for accounting for settlements are used to account for the formation and movement of accounts payable, they include: 60 “Settlements with suppliers and contractors”, 68 “Settlements with the budget”, 90 “Short-term bank loans”.

Active-passive accounts for accounting for settlements are used in accounting to reflect mutual settlements of this enterprise with others. Such accounts include account 78 “Settlements with subsidiaries (dependent) enterprises”, the opening balance of this account for the asset reflects the outstanding receivables, for the debit - the formation or increase in receivables, repayment of accounts payable, the closing balance for the asset - the amount (balance) of the outstanding accounts receivable, opening balance on a loan - the amount of outstanding accounts payable, on a loan - repayment of accounts receivable, increase in accounts payable, closing balance on a loan - the amount (balance) of outstanding accounts payable.

Active-passive accounts for accounting for settlements always have one debit or credit balance. The only exception is account 76 “Settlements with different debtors and creditors”, this account can have two balances at the same time, since it reflects different debtors and creditors.

The debt of some enterprises cannot be repaid by other enterprises. The balance in these accounts is called deployed, since the final balance can be both debit and credit.

Regulatory accounts They have no independent meaning and are used together with the main account, and if the main account is active, then the additional account will be active and vice versa.

Counter-additional accounts may increase or decrease the value of objects reflected in the main accounts.

Operating accounts are designed to account for costs and calculate the cost of products (works or services).

Calculation accounts always active, used to record costs and determine the cost of production.

Comparing Accounts are used in order to identify the results of the sale of products (works or services).

Budgetary distribution accounts are intended for the distribution of expenses for adjacent reporting periods. With the help of this group of accounts, fluctuations in the cost of production for reporting periods are eliminated. Accounts of this group can be both active and passive.

Financial Performance Accounts are designed to identify the result in financial and economic activities.

Chart of accounts- this is a systematized list of accounts that is used in practice, approved by the Ministry of Finance.

The chart of accounts contains a two-digit code of synthetic accounts, recorded on the left side of the chart. Sub-accounts for synthetic accounts are on the right side of the plan.

There are 9 sections in the chart of accounts. For ease of use, all accounts are summarized in sections in accordance with their grouping by economic content. The number of accounts used in practice is determined by the needs of reporting. Off-balance accounts have a three-digit code.