Record the following transactions in the accounts. The procedure for reflecting business transactions in accounting

Here and further in this task, the balance at the beginning should be understood as the state of the account in the period preceding the beginning of the reporting period. Balance at the end - the state of the account at the beginning of the reporting period.

When shipping products to a commission agent, the committent must apply account 45 "Goods shipped" regardless of the method of recognition of revenue in accounting: "on payment" or on an accrual basis.

The organization-committent made the shipment of products to the commission agent.

The cost of shipped products - 220335000 rubles. The selling price of products with VAT is 570,000,000 rubles, including VAT (20%) - 95,000,000 rubles.

According to the report submitted by the commission agent, the products were sold in full (shipped to customers and paid for). The commission agent's commission according to the commission agreement is 5% of the cost of the products shipped by the commission agent and paid by the buyers. Calculation according to the contract commission, including VAT, is made from the selling price of products with VAT.

The current (settlement) account of the committent received proceeds from the products sold by the commission agent minus the commission.

The accounting policy of the committent provides for:

Recognition of revenue in accounting on an accrual basis;

The moment of actual sale of goods (works, services), property rights for the purposes of calculating VAT, it is defined as the day of shipment of goods (performance of work, provision of services), transfer of property rights falling within the reporting period;

The day of shipment of goods (performance of work, provision of services), transfer of property rights by their owner, right holder on the basis of commission agreements, commission agreements and other similar civil law contracts the date of shipment of goods (performance of work, provision of services), transfer of property rights by a commission agent, attorney or other similar person to the buyer, customer is recognized, taking into account the provisions of part two of paragraph 1 of Article 100 of the Tax Code.

The following entries will be made in the accounting records:

If accounting policy the committing organization for the purposes of calculating VAT, the day of shipment of goods by the committent is set as the date of their shipment to the commission agent, then a situation may arise when it is necessary to calculate VAT in the absence of recognition of revenue in accounting. In this case, the amount of calculated VAT is reflected in the accounting entry:

Debit account 97 "Deferred expenses"

Credit of account 68 "Calculations on taxes and fees".

When revenue is recognized in accounting, an entry is made:

Debit account 90 "Income and expenses on current activities"

Credit of account 97 "Deferred expenses".

Accounts of synthetic and analytical accounting, their purpose and relationship

To manage business activities and control the processes taking place in the organization, accounts are needed on which information is presented with varying degrees of detail.

Based on the amount of detail information, accounting accounts are divided into three main groups.

I. Synthetic accounts.

II. Subaccounts.

III. analytical accounts.

On the synthetic accounts the generalized (enlarged) information about accounting objects is presented. For example, the account “Settlements with different debtors and creditors”. The list of synthetic accounts is given in the Chart of Accounts economic activity organizations.

On the analytical accounts detailed (detailed) information is displayed. For example, to the synthetic account “Settlements with different debtors and creditors”, analytical accounts can be opened for each debtor and creditor. Organizations open all analytical accounts independently, depending on the specifics of their activities.

The reflection of business transactions and processes on synthetic accounts is commonly called synthetic accounting, and on analytical accounts - analytical accounting.

Synthetic accounting is always conducted in value (monetary) terms, while other indicators (most often natural) are allowed in analytical accounting.

For example, The ZIL plant uses several tens of thousands of different materials. All of them are reflected in one synthetic account “Materials”, but tens of thousands more analytical accounts must be opened for it to account for each type of material separately, and also, possibly, for each warehouse where these materials can be stored.

In this regard, for the convenience of accounting, intermediate accounts have been introduced between analytical and synthetic accounts - sub-accounts. Sub-accounts combine information from separate groups of analytical accounts, but they themselves, in turn, are combined into one synthetic account.

subaccount- an intermediate accounting link between synthetic and analytical accounts.

Synthetic accounts and sub-accounts are regulated by the Ministry of Finance of Russia in the Chart of Accounts for accounting of financial and economic activities of organizations.

The relationship between a synthetic account, its sub-accounts and analytical accounts can be traced on the example of the “Materials” account. In addition to this synthetic account, organizations can open the following sub-accounts:

1 "Raw materials and materials";

2 "Purchased semi-finished products and components, structures and parts";

3 "Fuel";

4 "Containers and packaging materials";

5 "Spare parts";

6 "Other materials";

7 "Materials transferred for processing to the side";

8 " Construction Materials»;

9 "Inventory and household supplies";

10 " Special equipment And special clothing in stock";

11 "Special equipment and special clothing in operation".

In addition to each sub-account, analytical accounts are opened for each type of material.

Thus, in accounting practice, it is customary to use three levels of accounts:

accounts of the first order - synthetic accounts;

accounts of the second order - sub-accounts;

third-order accounts - analytical accounts.

Between the accounts of all levels there is an inextricable link, which can be expressed by the principle of compliance with three equalities:

1. account balance top level equal to the sum of the balances of the accounts of the next level directly related to it;

2. the turnover on the debit of the account of the highest level is equal to the sum of the turnover on the debit of the accounts of the next level directly connected with it;

3. The turnover on the credit of the highest level account is equal to the sum of the turnovers on the credit of the accounts of the next level directly connected with it.

3. The concept and essence of double entry on accounts

All business transactions are reflected in the accounts of accounting by double entry.

double entry - this is a way of reflecting each business transaction in the debit of one and the credit of another related accounts in the same amount. The use of double entry has an objective nature and is associated with the dual nature of the reflection of business transactions. The need for double entry is expressed in four types of balance sheet changes.

A double entry in the course of business transactions reflects dual changes in the composition of the assets of the economy or the sources of their formation, or simultaneously in the composition of property, rights and sources in the debit of one and the credit of other related accounts in the same amount.

Example. Released from the warehouse and spent in the main production of materials in the amount of 100,000 rubles.

This operation means a decrease in materials in the warehouse and an increase in costs in the main production by the same amount. The operation leads to dual changes in the composition of the property of the economy and affects two accounts - "Materials" and "Main production". Both of these accounts are active, the increase in property is reflected in the debit, and its decrease - in the credit.

Let's reflect the operations on the accounts using the double-entry method:

Dr. c. "Main production" 100,000 rubles.

Set of c. "Materials" 100,000 rubles.

The same operation can be written as follows:

Example. Received fuel from suppliers in the amount of 300,000 rubles. The money for fuel has not yet been paid. This means that the fuel at the enterprise has increased by 300,000 rubles, while the debt to the supplier has also increased by the same amount.

The “Materials” account is active, the increase in the active account is reflected in the debit, and the account “Settlements with suppliers and contractors” is passive, the increase in debt to suppliers is reflected in the credit of the account:

Dr. c. "Materials" 300,000 rubles.

Set of c. "Settlements with suppliers

and contractors” 300,000 rubles.

The same transaction can be reflected in the accounts as follows:

Double entry gives accounting a systemic character, provides a relationship between accounts, which allows you to combine them into single system. Double entry is of great informational value, as it allows you to obtain data on the movement of assets of the economy and the sources of their formation.

Double entry also contributes to the control of the movement of property and rights, the sources of their formation, shows where they came from and for what purposes they were directed. It allows you to check the economic content of business transactions and the legitimacy of their implementation, starting from a separate transaction and ending with the reflection in the balance sheet. Double entry ensures the detection of errors in the accounts. Each amount is reflected on the debit and credit of different accounts, so the turnover on the debit of all accounts must be equal to the turnover on the credit of all accounts. Violation of this equality indicates the assumption of errors in the records, which must be identified and corrected.

Each business transaction is reflected in the accounting accounts by double entry in the debit of one and the credit of the other account, i.e. there is a relationship between the accounts.

Account correspondence- the relationship of the debit of one with the credit of another account, resulting from a double entry of a business transaction on them, is called.

Corresponding accounts– accounts between which such a relationship has arisen are called

Accounting entry (posting)- designation of correspondence accounts, i.e. the name of the debited and credited accounts, indicating the amount of this operation.

accounting records(postings) according to the number of accounts affected by them are divided into simple and complex.

Simple It is customary to call such accounting entries (postings) in which only two accounts correspond - one for debit and the other for credit.

Example. Remaining unissued wages returned from the cash desk to the current account in the amount of 80,000 rubles. The accounting entry will be as follows:

Dr. c. " Settlement accounts» 80 000 rub.

Set of c. "Kassa" 80,000 rubles.

The same operation will be reflected in the accounts:

complex are called accounting entries in which one debit account corresponds to several credit accounts, or vice versa.

Example. Wages were accrued to workers for the manufacture of products - 20,000 rubles, to the administrative staff of the workshop - 15,000 rubles.

We reflect this business transaction with the following accounting entry:

Dr. c. "Main production" 20,000 rubles.

Dr. c. "General production costs" 15,000 rubles.

Set of c. “Settlements with personnel for wages” 35,000 rubles.

This transaction will be reflected in the accounts as follows:

This complex accounting entry can be represented as two simple ones:

1. D-t c. "Main production" 20,000 rubles.

Set of c. “Settlements with personnel for wages” 20,000 rubles.

2. D-t c. "Main production" 15,000 rubles.

Set of c. “Settlements with personnel for wages” 15,000 rubles.

When compiling complex entries, it should be borne in mind that only such a posting is correct in which the correspondence of the accounts is clearly expressed. Therefore, it is impossible to make such accounting entries, where several debit and credit accounts are simultaneously affected.

Accounting records are made only on the basis of documents that record the content of business transactions.

Information about completed business transactions (facts
economic activity) reflected in the primary contributor
documents, should be reflected in the accounts (in the registers of accounting
Terek accounting) by double entry. Accounts and double entry -
the most important, key elements of accounting methodology.
Accounting (as a method) is a way to group
comparison and current reflection of information about homogeneous objects
accounting. Accounting method and double entry
is used at the stage of accumulation and generalization of information about the
organization's accounting records. In accounting accounts
the formation of accounting objects is reflected in monetary
expression, in currency Russian Federation- rubles and kopecks.

For each element (object) of economic activity, open
separate account. By appearance account is
table in two parts.

Account number and name

Debit (D)
The opening balance (Sn) is reflected in
debit on active accounts
debit account
Turnovers on debit (Od)
The closing balance (SK) is reflected in
debit on active accounts

Credit (K)
Сн is reflected in the loan on liabilities
accounts
Information about operations, reflecting
my on credit account
Loan turnover (Ok)
CK is reflected in the loan on liabilities
accounts

At the beginning of the table, the number and name of the account are indicated, which
correspond, as a rule, to the name of the accounting object, information
which will be reflected in this account. For example, account 01 "Os
new funds", account 50 "Cashier", account 80 "Authorized capital", account
20 "Main production", etc.
The left side of the account is called debit (from lat. debet -
he must, abbreviated as D), the right part is a loan (from lat. creditum -
loan, debt, abbreviated K). "Debit" and "credit" are conditional
technical terms, denoting the name of the sides of the account. Sumy
ma operations reflected for the reporting period in the debit of the account, called
debit turnover (Od), and accordingly the amount of transactions,
reflected for the reporting period on the credit of the account is called turnover
Tami on credit (Ok).
To indicate the balances on the accounts of the accounting benefit
the term balance (from Italian saldo - calculation). Usually the balance on
the beginning of the month (reporting period) is denoted as Сн, and the balance on ko
End of the month (reporting period) - Sc. Ending balance for each
account is transferred to the same account as the opening balance for the next
accounting in the new reporting period, and thus realizing
the principle of continuity of accounting.
To open an account means to reflect on it the initial balance or ho
one operation. To close an account means to reduce its balance to zero.
In other words, if a zero balance is determined on the account, then the following
no talk about closing this account.
Accounting accounts can be classified according to various
innovations depending on the purpose of accounting.
According to the economic content, the accounts are divided into: accounting accounts
non-current assets, production stocks, production costs
management, accounting of finished products and goods, Money, calculation

goods, capital, financial results. This classification is
is used to group accounts in the Chart of Accounts
accounting of financial and economic activities of organizations.
According to the degree of detail of information about the accounting objects of the account
subdivided into synthetic, sub-accounts and analytical.
In relation to the balance (by ownership of property and obliga
undertakings) - on balance sheet and off-balance sheet.
In relation to the sides of the balance sheet, balance sheets are divided into
active, passive and active passive.
Synthetic accounts serve to reflect information only
in monetary terms about the consolidated objects of accounting.
On synthetic accounts, accounting is carried out synthetically
accounting, which, in accordance with the Law on Accounting
represents the accounting of generalized accounting data
on the types of property, liabilities and business transactions on the basis of
divided economic features.
The names and numbers of synthetic accounts are unified and grouped
listed in the Chart of Accounts.
Separate synthetic accounts (first order accounts) are given
in the Chart of Accounts in the context of sub-accounts (accounts of the second order). On sub
accounts detail information inside the synthetic (main)
accounts. Information on sub-accounts is reflected only in monetary terms.
zheniya. Sub-accounts are second-order synthetic accounts. Remains
(balances) of synthetic accounts are grouped in form No. 1 accountant
organization's financial statements - balance sheet.
Analytical accounts are opened in the development of synthetic accounts
goods (or sub-accounts) for each specific, belonging to this
mu enterprise object of accounting. The account kept
on analytical accounts is called analytical accounting. According to
in accordance with the Law on Accounting, analytical accounting is carried out
in personal, material and other analytical accounts an accountant
accounting, grouping detailed information about property,
obligations and business transactions within each synth
tic account.
On analytical accounts, accounting is kept both in kind and in kind.
and in money terms.
The development of a system of analytical accounts is carried out by each
organization on its own. List used by the organization
analytical accounts is contained in the working chart of accounts accountant
accounting, which is the most important element of the accounting policy
tics of the organization.
The working chart of accounts is a list of used
in this organization of synthetic accounts with their detailed breakdown
sub-accounts and analytical accounts.

4.3. The concept of an account. The procedure for reflecting information on accounting accounts

Analytical accounts are arbitrarily named and assigned
numbers. The composition of the analytical accounts of the organization depends on many
factors, primarily on the type of activity. So, in the development of synthetic
account 01 "Fixed assets" in the organization, the main view
activities of which construction, sub-accounts can be opened
"Construction machines", " Cars"and others. In my own eyes
ed, in the development of sub-accounts for each inventory object of the main
funds, an analytical account is opened. For example, to a subaccount
"Construction machines" sub-accounts "Lifting
crane", "Concrete mixer", etc. In trade to account 01 "Basic environments
stva” sub-accounts “Refrigerating plants”, “Cas
sov devices ", etc. And already for each sub-account, an
political accounts to account for a specific refrigeration plant, or
cash register.
In practice, information about completed business transactions
yakh, recorded in the documents, is first reflected in the analytical
com account in physical and monetary terms, and then generalize
in the corresponding synthetic account only in cash
expression. Thus, between synthetic and analytical
accounts there is a relationship, which is expressed in the following.
Analytical accounts are maintained to detail information that reflects
on a synthetic account.
On a synthetic account, information about enlarged objects
accounting is recorded the total amount, and on analytical accounts - often
sums, resulting in the same amount as on the synthetic
account.
Balance and off-balance accounts. balance sheet accounts
cheny to account for information about the objects belonging to this organization
organization, and off-balance - to account for information about objects that do not
owned by it, but temporarily used by it. Balance synths
tic accounts have a two-digit number and are grouped into eight
sections of the Chart of Accounts. Information on the ending balances of the balance
accounts are grouped in the asset or liability of the balance sheet.
Balance sheet accounts are accounted for by double-entry bookkeeping.
Off-balance sheet synthetic accounts in the Chart of Accounts are presented
apart. They have a three-digit number, and when reflected on them
information does not use the double-entry method. In accounting
balance sheet total information on off-balance sheet accounts is reflected in the
de Certificates of availability of valuables taken into account on off-balance sheet accounts.
In turn, balance accounts, depending on what is on them
reflected and what is the nature of the balance, are active, passive
and active passive.
Active accounts are designed to reflect information about
organization property. Active synthetic accounts grouped

Chapter 4. Fundamentals of accounting methodology

we are mainly in sections one through five (inclusive) of the Plan
accounting accounts.
Passive accounts are intended primarily to reflect foreign
formations on the capital and reserves of the organization, on loans and credits,
on the amount of wages paid. Passive synthetic
the accounts are grouped (mostly) in the seventh section of the Chart of Accounts.
Active passive accounts are designed to reflect information
information about settlements with various counterparties (about the identified debtor
either accounts payable), about financial results
activities of the organization (income, expenses, profits, losses).
Active passive synthetic accounts are grouped mainly
in the sixth section of the Chart of Accounts - "Settlements", and also these are accounts 84
« Undestributed profits (uncovered loss)", 90 "Sales",
91 “Other income and expenses”, 99 “Profit and loss”.
There are rules for reflecting information on balance sheets
active, passive and active passive accounts.
So, on active accounts:
1) the opening balance is always reflected in the debit (and on the synthetic
kih, and on analytical accounts);
2) information on the increase in property is reflected in the debit
accounts;
3) information on the reduction (write-off) of property is reflected
on the credit of the account;
4) debit turnovers on active accounts increase the final
balance, and credit - reduce;
5) the final balance can only be debit or zero
(account closed) because the property cannot be retired in pain
more than it is. The closing balance is calculated by the formula
Sk \u003d Sn + Od - Ok,

where Sk
Sn
od
He

-
-
-
-

closing balance;
opening balance for this active account;
turnovers on the debit of this account;
turnover on the credit of this account;

6) debit ending balances of active accounts at the end of the reporting
period are reflected in the asset balance for the relevant items.

More on the topic 4.3. CONCEPT OF ACCOUNTING. PROCEDURE FOR REFLECTION OF INFORMATION ON ACCOUNTING ACCOUNTS:

1. 4.1 The concept of accounting accounts as an element of the accounting method
2. 5.2 Classification of accounting accounts by structure
3. 1.2 Globalization in the world system and its impact on accounting concepts
4. 2.4 Institutional continuity in accounting (evolution of concepts and practices)
5. 3.3 Analysis of trends in the development of accounting theory
6. 3.5 Relationship between theory and methodology of accounting
7. 1.18. MAIN REGULATORY DOCUMENTS DETERMINING THE METHODOLOGICAL FOUNDATIONS, PROCEDURE FOR ORGANIZING AND KEEPING ACCOUNTING IN ORGANIZATIONS OF THE RUSSIAN FEDERATION
8. 6.2. The procedure for reflecting events after the reporting date in the financial statements
9. 4.1. ROLE AND SIGNIFICANCE OF DOCUMENTS IN THE ACCOUNTING SYSTEM. PROCEDURE FOR CORRECTION OF ERRORS IN DOCUMENTS
10. 4.3. CONCEPT OF ACCOUNTING. PROCEDURE FOR REFLECTION OF INFORMATION ON ACCOUNTING ACCOUNTS
11. An example of displaying information on an active synthetic account
12. An example of reflecting information on a passive synthetic account

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