Accounts are a fundamental method of grouping and reporting data on the type and placement of assets and liabilities of the enterprise. They are divided into many types depending on different characteristics. In relation to the balance sheet, there are 3 categories of accounts: active, passive and active-passive. In the article, we consider the rules for filling them and the main properties.
What is an account?
Regardless of the purpose of the account and its type, it is always depicted in the same way. An airplane is drawn on a sheet of paper, on the left side they sign “Debit”, on the right “Credit”. You can use a double-sided table to create an account.
Keep records begin by indicating the initial balances, the data of which are in the balance sheet. Amounts are written in equality with the designation Sn (initial balance). At the end of the month, all the indicators that were indicated in the debit and credit of the account separately for the period are calculated. These data form the debit and credit turnover (Obd, Obk). After the calculations, the final balance is calculated, the formula of which for the active and passive accounts is different.
Active and passive accounting accounts: general description
The very first thing a novice accountant learns is the rules for filling out a balance. On its basis, important skills of distribution by groups of means and sources of their education are acquired. It is not difficult to draw a parallel: on the active account, take into account what the company owns, and on the passive account - where it all came from.
Account balances are again reflected in the balance sheet. As a rule, the final credit balance is entered in the liability. The indicators of accounts of accounting of funds of the enterprise correlate with the rows of the asset. Many accounts do not participate in the formation of the balance, and the values of some are taken with a negative sign.
Active account characteristics
An active account is a method of collecting information about the funds of an enterprise by their type and location. Everything that belongs to the organization, including property rights, belongs to this group of accounts. Here information is collected about goods and finished products, fixed assets and intangible assets, cash and other material goods.
Active accounting accounts are based on the characteristics of their structure:
- the receipt of funds is reflected in the debit (the left side of the airplane or table);
- write-offs are made on the loan;
- An account has an opening and closing balance only for debit.
Thus, changes in the funds of the enterprise will always be reflected in the active account. To calculate the final balance, it is necessary to subtract from the amount of the opening balance and revolutions on the debit the value of revolutions on the loan: Sn (Dt) + O (Dt) - O (Kt).
What accounts are active in the Model Plan of the Russian Federation?
The chart of accounts used by Russian accountants contains 8 sections. In each of them, synthetic units for collecting information are grouped. Most of the list was created just for accounting the property of the enterprise in various forms. The accounts are active: section I (except for accounts 02 and 05), II, III, V, IV (except for accounts 40 and 42) and account 97. They are created for accounting of inventories, inventories, cash, costs of the production process and future expenses periods.
General Posting Rules
One of the main principles of accounting theory is the principle of double entry. This is the rule according to which any business transaction is reflected simultaneously on the same amount at once on two accounts. The debit and credit of different accounts come into relationship, which is called correspondence. This is briefly written as follows: Dt 20 Kt 10 - materials for the needs of the main production are released.
An additional indication of the amount forms the accounting entry. The application of the principle of double recording allows you to systematize the data and combine them into a single whole for the convenience of controlling the movement of funds and sources of the enterprise.
Example of account assignments for active accounts
Consider the example of compiling active account entries. Suppose the following events occurred at the enterprise:
- Finished products were released from the main production and transferred to the warehouse.
- Fixed assets are taken into account in connection with the commissioning.
- Non-refundable VAT is included in property acquisition costs.
- Written off overhead and general expenses.
- Materials were released for the needs of auxiliary production.
- The buyer shipped the goods.
- Cash from the cash desk was sent to the current account.
- Received money from the bank account to the cashier.
- The composition of deferred expenses includes overhead costs.
Let's try to make postings on these operations. An example involves the use of only active accounts, since others have not yet been studied. In order to correctly record information, you first need to decide which accounts come into relationship. We will consider in detail the record of the first operation: to account for the results of the main production, as well as all expenses necessary for its operation, the 20th active account is used. This is the main method of collecting information for a manufacturing enterprise. Finished products are counted on 43 accounts. The main production transfers the goods and materials to the warehouse, which means that on account 20 the amount must be indicated in the loan. On the other hand, the number of products in storage increases, and account 43 is debited: Dt 43 Kt 20.
By analogy, we compose the remaining transactions without specifying the amounts of operations. Here is the result:
1. Dt 01 Ct 08.
2. Dt 08 Kt 19.
3. Dt 20 Ct 25, Dt 20 Ct 26.
4. Dt 23 Kt 10.
5. Dt 45 Kt 41.
6. Dt 57 Ct 50.
7. Dt 50 Ct 51.
8. Dt 97 Ct 25.
It is easy to see that an active account is a way of collecting information about operations that occur inside the enterprise without the participation of third parties. Everything related to external events usually requires the use of passive and active-passive accounts.
Passive Account Characteristic
Passive accounts are designed to control the movement of sources belonging to the accounting entity. Records are made according to the rules:
- an increase in sources is indicated in credit, and a decrease in debit;
- the opening and closing balance is formed only credit;
- to calculate the balances at the end of the month, it is necessary to calculate the amount of the opening balance and the turnover on the loan, and then take away the turnover on the debit.
In the Standard Plan, there are not so many passive accounts, these include: enterprise capital accounts, reserves, depreciation and 42, 66, 67, 70, 77, 98.
Active and passive accounting accounts interact with each other. To properly compose correspondence, you must follow the rules for recording information on them. Consider examples of postings using passive accounts in the table:
Account Assignments for Active and Passive Accounts| Dt | Ct | Description of the business transaction |
| 23 | 70 | Workers in auxiliary production accrued wages |
| 01 | 80 | Equipment was transferred as a contribution to the authorized capital |
| 91 | 59 | A reserve has been created for the depreciation of financial investments |
| 01 | 02 | Accrued depreciation on the OS |
| 80 | 51 | After the shareholder left the company, the amount due under the contract was paid |
Active Passive Accounts
If the active account is a reflection of the funds of the enterprise, and the passive one is the sources, then the active-passive one can be indicated immediately in two opposite lines of the balance sheet. According to the results of the economic activity of the enterprise, such accounts may contain unilateral balances. In order not to be mistaken with correspondence, you need to analyze the situation correctly: which particular balance sheet item is being changed? If the amounts relate to liabilities, then the accrual and write-off of funds occurs like a passive account, otherwise in the active account. Active-passive accounting accounts are:
- Settlements with persons who may act as debtors or creditors;
- financial results of the enterprise;
- output;
- retained earnings (loss).
Consider several postings with active-passive accounts:
- Dt "Settlements with suppliers" Kt "Settlement account" - paid invoice issued by suppliers.
- Dt "Settlements with accountable persons" Kt "Cashier" - from the cashier issued the amount to the accountable person.
- Dt "Sales" Kt "Total profit" - reflects the amount of profit for the reporting period.
- Dt "Production" Kt "Main production" - recorded the actual cost of production.
Active account - this is the main method of accounting for all funds of the enterprise, with the exception of receivables. Double-entry recording and maintaining accounts throughout the entire period allows you to control the receipt and disposal of property, as well as analyze financial activity based on the data collected.