The basis of control and analysis of the financial, economic, investment activities of the organization are accounting data. Their reliability and timeliness determine the relationship of the enterprise with regulatory authorities, partners and contractors, owners and founders. The main source of information on the status of all types of company assets, calculations, debt obligations and capital is the financial statements. Its first and main form is balance, it is calculated on a certain reporting date according to the data of accounting registers, which are called synthetic accounts.
General definition
The movement of all types of funds of the enterprise until the end of the reporting period is carried out in the appropriate units of measurement in the accounts. They are grouped according to the principle of uniformity of assets or capital. The register system provides the ability to continuously monitor data, which is necessary for making adequate and timely management decisions. Synthetic accounts are a unit of storage of accounting information for a certain type of funds. They reflect all changes in the availability of the object, the interim balance, sources of income and expense items. Synthetic and analytical accounts look like a two-way statement (table), which has a name and a number corresponding to the approved system. On the territory of our country, a unified list is used, which can be finalized by the enterprise depending on economic need.
Chart of accounts
Correspondence of reporting indicators and the actual availability of a certain type of asset (debt, capital, settlements) should be easily determined on the basis of the corresponding register. Due to the unified chart of accounts operating in the Russian Federation, this requirement is respected. The current document was approved by order of the Ministry of Finance dated 10/31/2000 under the number 94-n, in fact, the edition of November 2010 is used. The chart of accounts is a grouping of accounting entities involved in business operations with the definition of their balance sheet affiliation. It reflects synthetic accounts and recommended sub-accounts for detailing, that is, accounting positions of the first and second levels. Each of them has a unique number and name of the economic activity object. On the basis of a unified list, each business entity determines in accordance with the directions of its main activity a working chart of accounts.
Classification
Accounting accounts are systematized by groups of objects: current, non-current assets, calculations, production costs, capital, financial result. Each of the sections contains a list of registers, which are classified according to various criteria: in relation to the balance sheet, purpose, degree of detail, economic content. Accounts can be inventory, costing, distribution, off-balance sheet, stock, productive, etc. It is important to apply the principle of double entry is the division into active (50, 10, 01, 20), active-passive (60, 76, 62, 71 ) and passive (84, 96, 80, 75) accounts. Belonging to the group determines the properties of the register and the procedure for conducting operations on the object by means of the organization. According to the level of detail of information, the following division is accepted:
- Synthetic bills.
- Subaccounts.
- Analytical.
In the chart of accounts there is a list of recommended sub-accounts, which are opened additionally if there is an economic need. The enterprise develops the registers of analytical accounting independently. Through internal documents, an accounting policy is formed in the field of detailing accounting information. The accounts of synthetic and analytical accounting are interconnected, a decryption is created for a larger object, the data of which corresponds to the head register. In this case, it is necessary to observe the sequence of control of accounting objects. Information carried out on analytical accounts is transferred to a subaccount, the sum of indicators of the second stage is a value for recording in the synthetic register corresponding in number and content.
Characteristic
Synthetic accounting accounts are a general register for all objects of the organization. Their main characteristic is a direct relationship with the reporting and balance sheet, therefore, accounting is carried out exclusively in cash. Any enterprise is obliged to open synthetic accounting accounts on the basis of the initial (introductory) balance of assets and sources of their formation. In the process of movement of funds arising from the implementation of activities, relevant changes are reflected in the debit and credit of the register. Settlement indicators of the balance are transferred to the next type of accounting documents, on the basis of which all types of reporting are generated. The sections of the asset and liability balance consist of positions whose names correspond to such a unit of information storage as a synthetic account. Correspondence example: 80 “Authorized capital” is located in the 3rd section of the “Capital and reserves” liabilities, 10 “Materials” is the 2nd section of the “Working capital” asset, etc. This reporting procedure is based on accounting movement registers facilities greatly facilitates the control and analysis of the company for a certain period.
Order of conduct
At the initial stage of activity, each organization evaluates the availability of assets, capital, investment funds and borrowed funds in monetary terms. These indicators form a balance, on the basis of which it is necessary to open synthetic accounting accounts. In the accounting register, the amount of the value of the asset or debt will appear as the balance (balance) at the beginning of the activity. Each accounting object is assigned a number in accordance with the working chart of accounts approved by the enterprise.
For example, fixed assets owned by LLC “X” are valued at 10 conventional units, respectively, a register is formed under the number 01 “Fixed assets”. Its initial balance is 10 at. e., this entry is held in the balance sheet and is reflected in the register "active synthetic account". An example for a passive account: the amount invested by the founders as the authorized capital of an enterprise is 5 conventional units. A synthetic passive account No. 80 “Authorized capital” is opened, the value of its initial balance is 5 conventional units. Subsequently, changes in the register occur on the basis of the relevant accounting documents, certificates, calculations. At the end of the billing period, the final balance is formed on the accounts, which characterizes the availability of assets and their sources on a certain date. Its value is reflected in the balance sheet, or chess, sheet, which, in turn, serves as a source of data for the General Ledger and balance sheet.
Documents
The process of reflecting all movements and business transactions in the accounting is unified by the relevant legislative acts. Order of the Ministry of Finance of the Russian Federation No. 173n of 12/15/2010 regulates the list of primary documentation, which is the basis for making changes to synthetic and analytical accounts. Each change in the register has its own form. For example, a cash receipt order is used to arrange cash receipts at the cash desk, and a payroll is used to reduce debt to employees. For analytical accounting, the list of documents has been significantly expanded, the company selects the forms necessary for detailing the synthetic accounting data. For example, a time sheet or payroll is used by the accountant in the formation of the transcripts to account No. 70.
Subaccount
Depending on the main type of activity, an enterprise can use a large amount of assets and attract various sources for this. For their detailed accounting, decryption to synthetic accounts is provided. The numbers of such registers correspond to the head object, the level of detail varies from the number of sub-accounts. Normative documents regulate their quantity and names, records are made in monetary terms. The greatest number of refinements is required by accounts on which assets (08, 10, 41, 55) and effective indicators (91, 98, 90) are reflected. The company decides to use these registers in full or in part, independently, depending on the economic situation. With automated accounting, sub-accounts are included in the standard chart of accounts, the "1C Accounting" program allows you to activate the required number of registers through settings.
Interconnection
Sub-accounts are second-order registers, they are not reflected in the balance sheet, but their results are summarized for each synthetic account to which they relate. During control, three equalities must be observed:
- The balance of the synthetic account at the beginning of the period = the sum of the balance of open sub-accounts.
- The turnover on the debit and credit of the synthetic account = the sum of the values ​​of the turns on the sub-accounts.
- Balance at the end of the period = the sum of the balances at the end of the period on sub-accounts.
Analytics
Synthetic accounting accounts reflect the total cash size of the presence of an asset or source of formation. Sub-accounts allow you to detail their contents, but for a complete analysis of the availability of certain resources, this is not enough calculation. Therefore, enterprises use analytical accounting, which allows you to track the movement of objects in kind and in cash. Before opening synthetic accounts, the organization distributes all available assets into analytical positions, which in total give an indicator reflected in the balance sheet. The need to create and maintain detailed registers depends on the direction of the company and its size. Not all synthetic accounting accounts need to be detailed, for some fairly open sub-accounts, and advanced analytics of the third and fourth levels are used only for a large nomenclature. All opened registers are interconnected for a specific business object. An example of the broadest detailing is account 10 “Materials”. 11 sub-accounts are opened for it, each of which is decrypted by analytical accounting of several levels. The account scheme is as follows:
- Warehouse â„–X (quantitative accounting).
- Materially responsible person (quantitative and monetary accounting).
- Brick (quantitative and monetary accounting).
- Building materials (cash accounting).
- Materials, synthetic account No. 10 (cash accounting).
To account for settlements with various counterparties, analytics by type of company is used. For example, account No. 62 “Settlements with customers” may contain more than 100 accounting positions, debts or advances of which are important for controlling the turnover of funds of an enterprise. In this case, analytics provides an opportunity for expanded control over contracts and counterparties.
Order of conduct
Synthetic and analytical accounting accounts are opened simultaneously for positions requiring decryption. All types of movement of detailed information are reflected in parallel in registers of three orders. The number of analytical accounts and their names are not regulated by law, the company independently develops this type of registers. For registration of the processes of movement of accounting objects, there are a number of documents that can be filled out by the accounting department or financially responsible person. For example, inventory cards, registers, time sheets, etc. The resulting volume of documents is quite difficult to process without the use of modern computer technologies. The data of analytical accounting are summarized in the turnover sheets, which are compared with the data of synthetic accounting and sub-accounts. Detailed information allows you to more quickly respond to changes in stocks of assets, simplifies the inventory of inventories, settlements, capital.
Interaction
All steps of one metering object are vertically dependent. The data of analytical accounting are summarized and reflected in the corresponding subaccount. If there are several open second-order registers, their values ​​are added up and are reflected in the synthetic account, from which they are transferred to the company's balance sheet. When controlling credentials, the following groups of equalities must be observed:
- The opening balance of the synthetic account = the opening balance of the open sub-accounts.
- Opening balance in the subaccount = amount of the opening balance in the open analytical accounts.
In this case, the revolutions in terms of t and k t must correspond to the same sequence. Balances on synthetic accounts that do not have sub-accounts but have a large number of analytical registers are calculated as the sum of the balance of all open positions. Verification of data compliance should be carried out regularly, using revolving or chess sheets.
Automation
Large volumes of accounting information are quite difficult to process, so modern enterprises install computer and computer equipment equipped with appropriate programs. For our country, the most popular product in this market is 1C Accounting. This program was created on the basis of domestic legislation, taking into account the requirements of the tax inspectorate and in accordance with all regulatory acts. For an enterprise of any form of ownership and activity, it is easily regulated. To account for synthetic accounts and analytics of any level, settings are provided that allow not only keeping current records, but also receiving information on any position in the context of interest at the moment.