Any enterprise performs certain actions in the process of implementation entrepreneurial activity. AT accounting all these transactions should be reflected. For this, special accounts are used, and the operations themselves are called business. Their commission has a direct impact on how reporting is formed in a particular company.
If in economic activity something happened, it becomes mandatory to create a calculation. concept business transactions and is needed to indicate such calculations. They are also used to display changes related to own and borrowed sources of budget formation, the composition of property.
It turns out that business transactions are certain events that serve as a reason for compiling accounting entries.
AT mandatory conditions include documents that serve as confirmation of transactions. Otherwise, the wiring cannot be processed.
After carrying out any operation at the enterprise, changes in indicators occur. Either just one or both at the same time:
- Capital is formed from sources. It is necessary to take into account their size, composition.
- Size of property holdings.
These values not only increase, they can also decrease. Because of these values, the balance sheet also changes. Hence, the other will be the identical amount of assets and liabilities.
Main types and examples of accounting transactions
According to one of the signs, it is possible to divide operations into four types.
The division occurs depending on how this or that action changes the value of the asset along with the liability for the balance sheet in accounting.
- First type. affect the composition of the property. This means that only the active part of the balance formation is affected by the influence. Wherein there are no changes to the currency.
- Second type. When performing this type of operation changes occur with the sources from which property is formed at the enterprise. So, only the passive changes. This does not apply to the balance sheet.
- Third type. Simultaneous changes are assumed, associated both with property and its initial value, and with money that forms capital. Changes are happening in a big way. The balance sheet currency begins to increase by an equal amount, both in terms of assets and liabilities.
- Finally, everything ends with the fourth type. This type is associated with a decrease in indicators simultaneously on the facts on the basis of which property is formed, plus property with an initial value. By an equal amount, there is a decrease in the balance associated with the asset and liability.
How to make accounting entries correctly? All information for beginners with examples and tables is there.
Features of reflecting transactions in the accounting system
It should be taken into account that the group of costs associated with ordinary production activities is formed by costs that arise in connection with several phenomena:
- Stocks of material and production type.
- The volume of goods.
- The number of materials.
- Raw material.
Some of them arise directly in the process of processing stocks with the aim of:
- Provide services.
- Execute work.
- Produce products.
- Sell your stock.
When expenses are generated they are usually grouped based on the following elements:
- Costs from the group of others.
- Depreciation deductions.
- For social needs.
- For wages.
- material costs.
At the same time, each organization individually determines not only the composition of expenses of direct and indirect types, but also the procedure for their correlation with the cost price. Everything above can be used as an example.
Primary documents for business transactions
They become the basis for accounting in any enterprise. regardless of the field of activity. Without their proper storage with registration, it is generally impossible to work legally, in any field.
Only the so-called "primary" proves the fact that the business transaction took place. Thanks to the same documents, the responsibility of the performers for their actions and the work performed is confirmed.
filling primary documents– the responsibility of not only accountants. This is what needs to be worked on:
- Sales management teams.
- different number of leaders.
- Workers belonging to other groups.
Primary documents are developed by payers independently, or the use of unified types is allowed.
There is details, the presence of which has become a mandatory requirement in any situation:
- Signatures of responsible persons.
- Data on who is responsible for the execution of the transaction with registration; data on the name of the transaction itself.
- Units of measurement for natural, or cash equivalent the value of the transaction that took place.
- Data on the content of the fact of economic life.
- Data on the subject of the economy, which is engaged in paperwork.
- The date the document was created.
- The designation of the document itself.
The type of organization also depends on how the reporting will take place. Oh look at the link.
Payers do not have to develop their own forms if they are satisfied with the unified version.
Or you can make your own changes to items that lack information content. But, for example, changes in cash documents entering is prohibited.
How to determine the correspondence of accounts (accounting for business transactions), see this video:
ACCOUNTING ACCOUNTS AND THE PROCEDURE FOR RECORDING BUSINESS OPERATIONS ON THEM
Accounts accounting and their structure
To manage the financial and economic activities of an organization, it is not enough to have data obtained from balance sheet, since the balance sheet is compiled as of the first day of the quarter. To take effective management decisions it is necessary to have daily information in kind and value terms on the presence and movement of the organization's assets. Economic processes, such as the movement of certain types of assets and their sources, are carried out in the form of separate business transactions. Reflecting each business transaction, accounting provides current continuous monitoring and control over the movement of certain types of assets, changes in their sources, business processes and their results. For these purposes, accounting accounts are intended.
Accounting accounts are a way of grouping, monitoring and reflecting in monetary value the presence and movement of assets, their sources, processes and their results.
To obtain the necessary information about business transactions, accounting accounts are opened for accounting separate species asset, their sources, processes and their outcomes.
Each account is assigned a number. So, the account on which fixed assets are accounted has number 01, and cash on hand - 50, etc.
Accounts consist of two parts (sides). One of them is called debit, the other is called credit. Abbreviated debit can be denoted by the letter D, and credit - by the letter K. The words "debit" and "credit" are of Latin origin. The term "debit" comes from the word debit- he owes, and "credit" - credit- he believes. AT modern conditions these terms do not correspond to the literal meaning of these words, but are technical, symbols sides of the accounts.
These terms for designating the sides of accounting accounts were introduced into accounting practice back in the Middle Ages, when bankers and merchants began to keep written records of settlement and credit operations. They facilitated the practice of recording transactions. So, the debt for the operations of issuing money on a loan or selling goods on credit was recorded on the debtor's account on the left side, with the designation "debit", since the borrower or buyer owed the enterprise for the funds received; on the contrary, if the enterprise itself received money in the form of a loan or bought goods on credit, then it made entries on the account of settlements with a banker or merchant, on the right side marked “credit”, since the banker or merchant-seller trusted this enterprise.
Schematically, the account can be depicted as follows:
Check_______________________
(number and name of the account)
| Debit | Credit |
Accounting accounts primarily reflect the presence (balance) of assets and their sources at the beginning of the month. Then they reflect the changes that occurred during the month in the composition of assets and their sources, then calculate the debit and credit turnover and determine the balances at the end of the month.
On one side of the account, an increase in the accounted object is reflected, and on the other, its decrease.
Data showing the availability of assets and their sources at the beginning and end of the month, are called initial and final balances or balances (C 1, C 2).
The amount of business transactions recorded in the debit of an account is called debit turnover (O d), and recorded on credit - turnover on credit (O to) accounts. When calculating turnovers on accounts, initial balances are not included in the turnover amounts.
Depending on the reflected object, accounting accounts are divided into active , passive and active-passive .
Accounts that record assets are called active, and the accounts that reflect the sources of assets - passive.
Active-passive accounts are designed to account for settlements with other enterprises, organizations, institutions and individuals.
One or another account, active or passive, can be determined by the following features:
1. By economic content - if the account reflects assets, then this account is active, and if the sources of their formation - passive.
2. By balance- if the account is located in the active part of the balance, then this account is active, and if it is in the liability - passive.
3. By balance- if the account balance is on the debit side, then the account is active, and if the balance is credit - passive.
The procedure for recording business transactions
on active accounts:
1. The opening and closing balances of active accounts are always recorded on the debit side.
2. Business transactions causing an increase in assets are reflected in the debit of accounts.
3. Business transactions that cause a decrease in assets are recorded on the credit of accounts.
4. The final balance (C 2) is determined by summing the initial debit balance (C 1) with the debit turnover (O d) and subtracting the credit turnover (O k) of the account.
Scheme
active account
Consider, using the example of account 50 "Cashier", the procedure for reflecting business transactions on active accounts.
Example 1 The presence of money in the cash register at the beginning of the month amounted to 500 rubles. During the month, the following business transactions took place at the cash desk:
1. Received to the cashier from the settlement account for the issuance of wages - 80,000 rubles.
2. Issued from the cash desk wage employees of the enterprise - 76,000 rubles.
3. Returned to the cashier the balance of unused accountable amount(advance payment) - 150 rubles.
4. Issued from the cash desk to the employees of the enterprise as a report on travel expenses- 3500 rubles.
Each business transaction is recorded on the accounting accounts twice in the same amount in the debit of one and the credit of the other account.
double entry is an element of the accounting method. The relationship between accounts resulting from the reflection of business transactions on them using double entry is called correspondence accounts.
A record of business transactions on offsetting accounts indicating their debit and credit along with the amount is called an accounting entry.
Accounting entries are simple and complex.
In a simple posting, only two accounts correspond, on one of which the amount is reflected in debit, in the second the same amount is reflected in credit.
Example: The balance of money on the current account of the enterprise in the bank amounted to 10 million rubles. The cash desk of the enterprise received 5 million rubles from the current account. According to the content of this business transaction, the object of accounting is cash on hand and in the bank. Therefore, according to the chart of accounts (for not budget organizations) two active accounts will correspond in this operation: account 50 "Cashier", account 51 "Settlement account".
This business transaction led to an increase in money in the cash register and a decrease in their current account.
Since the accounts "50" and "51" are active, the debit of the account
50 “Cashier” will reflect an increase in money in the cash register, and on the credit of the account
51 “Settlement account” will reflect the decrease in money on the current account of the enterprise.
schematically this operation as follows:
51"Current account"
50"Cashier"
Let's reflect the business transaction as an accounting entry:
Dt 50 Kt 51 5 000 000
In a complex accounting entry, the debit of one account may correspond to the credits of several accounts, or the credit of one account to the debits of several accounts.
Any complex wiring can always be recorded with a few simple wiring.
For the correct establishment of correspondence of accounts, it is necessary:
1. Carefully study and check the primary document confirming the business transaction.
2. Based on the content of the business transaction, determine the accounting objects that it affects.
3. Determine the codes of accounts on which business transactions will be reflected.
4. Set changes in accounts (increase or decrease) as a result of a business transaction.
5. Proceeding from the schemes of entries on active and passive accounts, draw up correspondence of accounts.
QUESTIONS FOR SELF-CHECKING
1. What is the content and structure of the balance sheet?
2. What are the types of balance?
3. Which part of the balance sheet includes fixed assets, intangible assets, financial investments?
4. What part of the balance sheet includes the statutory fund, unclaimed accounts payable?
5. What changes occur in the balance sheet under the influence of business transactions?
6. What are the rules for compiling and submitting reports? Legal requirements to financial statements.
7. What is accounting policy enterprises?
8. What are the rights and obligations of the head and chief accountant for the state of accounting of the enterprise?
9. The concept of accounts current accounting. Types and structure of accounts.
10. The order of entry on the accounts. Opening balance, debit and credit turnover. Relationship between accounts and balance sheet.
11. Double entry and its practical significance.
12. What is account correspondence? The concept of a business transaction. What are the types of accounting entries?
13. What concerns accounts synthetic accounting?What is the order of entries on them?
14. What concerns accounts analytical accounting? What is the order of entries on them?
15. What is a subaccount?. The relationship between the accounts of analytical and synthetic accounting, its control value. Turnover statements for the accounts of analytical and synthetic accounting and their control value.
16. What are the ways to correct erroneous entries in accounting accounts?
Federal Agency for Education
State educational institution of higher vocational education"Ural State Economic University"
Distance Education Center
TEST
discipline: "Accounting"
on the topic (option): "Option No. 2"
Executor:
student group: FK-08 SR
Kornilov
Anastasia Alekseevna
Teacher:
__________________________
(Surname, name, patronymic of the teacher)
(signature)
Yekaterinburg 2009
INITIAL DATA
Balances on synthetic accounts of clothing factory "Odezhda" at the beginning of the reporting period
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Code and name of the account |
Amount in thousand rubles |
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fixed assets |
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Intangible assets |
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Amortization of intangible assets |
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materials |
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VAT on purchased assets |
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Primary production |
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Finished products |
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Goods shipped |
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Checking account |
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Foreign currency account |
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Settlements with suppliers and contractors |
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Calculations for taxes and fees |
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Calculations for social insurance |
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Future expenses |
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Advance settlements with suppliers |
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Payroll calculations |
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Settlements with accountable persons (debtors) |
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Settlements with debtors |
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Authorized capital |
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Reserve capital |
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Bank short-term loans |
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Equipment for installation |
Analytical account balances
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Name of analytical accounts |
Quantity |
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1. Costume fabric |
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2. Silk "boiled" |
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3. Cotton fabric |
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To account 71 "Calculations with accountable persons" |
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1. Karavaev N.G. - forwarder 2. O. V. Sharfikova - accountant |
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To account 60 "Calculations |
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with suppliers and contractors |
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1. JSC Yekaterinburg Worsted |
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plant |
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2. JV ROSimport |
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Business transactions per month in rubles: |
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1. Released from the warehouse to production: |
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Silk 20 meters |
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2. Transferred to pay off debt from the current account: |
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JV Rosimport |
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3. The balance of unspent accountable amounts was received by the cashier |
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from the accountant Sharfikova O.V. |
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4. Accepted invoice for materials received from the worsted |
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plant |
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Costume fabric - 100 m. |
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5. Forwarder Karavaev N.G. paperclips purchased |
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stationery delivered to the warehouse |
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6. Forwarder Karavaev N.G. cashed out balance |
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unspent accountable amounts |
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7. Accepted for payment invoice for received at the warehouse |
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silk (640 m) from SP ROS import |
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8. Released from the warehouse to production: |
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Costume fabric 300 m. |
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Silk 100 m. |
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9. Spent by Sharfikova O.V. on the book forms |
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10.Received from the current account to the cashier for |
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11. The salary of employees was issued from the cash desk |
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12.Issued from the cash desk as a business trip report engineer Ivanov SI. |
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13.Received from buyers to the current account for sold products |
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14. Paid from the current account to pay off debts on taxes and fees |
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15.3 a short-term bank loan is credited to the current account |
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16.Deposited unclaimed and due salary |
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17. The deposited salary has been deposited to the bank account |
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18. Entered the enterprise free of charge machine |
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19..The salary of the workers of the main production was accrued |
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20.Acrued a single social tax(PF-20%, social insurance-3.2%, medical insurance-2.8%) 21. Personal income tax withheld from salary (13%) |
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22.Accepted to the warehouse received from the production of finished products (suits) |
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23.Accepted the account of JSC "Sverdlovenergo" for the electricity consumed in production |
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24. Transferred from the settlement account of JSC "Sverdlovenergo" to pay off the debt |
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EXERCISE
1. Open accounts for synthetic and analytical accounting, using data on the balances of the enterprise at the beginning of the reporting period
2. For each business transaction, determine the correspondence of accounts, draw up accounting quotes (postings) and register them in the transaction journal.
3. Reflect business transactions on the accounts.
5. Compile turnover sheets for analytical accounts and synthetic accounting accounts; to reconcile the data of analytical and synthetic accounting
6. Draw up a balance sheet at the end of the reporting period (month) according to the data turnover sheet compiled according to synthetic accounting accounts
Accounts at the beginning of the reporting period (synthetic accounting) - in thousand rubles.
Analytics 10
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Starting balance |
Balance at the end |
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costume fabric |
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Silk "boiled" |
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Cotton fabric |
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Total 2990000
Analytics 71 (Karavaev).
Analytics 71 (Sharfikova).
Analytics 60
Total 7038000
Journal of registration of business operations of a machine-building plant for reporting period.
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Operation number |
Account correspondence |
Amount, rub. |
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Released from warehouse to production Costume fabric 250 meters |
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Silk 20 meters |
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Cotton fabric 400 meters |
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Transferred to pay off debt from the current account JSC Ekaterinburg Worsted Plant |
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JV Rosimport |
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The balance of unspent accountable amounts was received by the cashier from the accountant Sharfikova O.V. |
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Accepted invoice for materials received from the worsted plant Cotton fabric - 200 m. |
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Costume fabric - 100 m. |
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Forwarder Karavaev N.G. office paper clips were purchased and delivered to the warehouse |
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Forwarder Karavaev N.G. handed over to the cashier the balance of unspent accountable amounts |
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Accepted for payment invoice for silk (640 m) received at the warehouse from JV ROS Import |
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Released from warehouse to production: Costume fabric 300 m. |
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Cotton fabric 200 m. |
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Silk 100 m. |
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Spent by Sharfikova O.V. on the book forms |
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Received from the current account to the cashier for payment of wages to employees |
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Issued from the cashier's salary to employees |
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Issued from the cash desk in the trip report engineer Ivanov SI. |
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Received from buyers to the settlement account for sold products |
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Paid from the current account to pay off debts on taxes and fees |
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A short-term bank loan is credited to the current account |
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Deposited unclaimed and due salary |
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Salary deposited into bank account |
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Entered the enterprise free of charge machine |
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The wages of the workers of the main production were accrued |
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Unified social tax charged (PF-20%, social insurance-3.2%, medical insurance-2.8%) |
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Personal income tax withheld from salary (13%) |
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Accepted to the warehouse received from production finished products (suits) |
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The invoice of JSC "Sverdlovenergo" for the consumed in production of electricity |
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Transferred from the settlement account of JSC "Sverdlovenergo" in repayment of debt |
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Accounting accounts, taking into account business transactions for the reporting period (synthetic accounting) - in rubles.
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Operation |
Operation |
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Starting balance |
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Balance at the end |
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Analytics 10
Total 6150000 Analytics 71 (Karavaev). Analytics 71 (Sharfikova). Analytics 71 (Ivanov). Analytics 60 Total 14058000 Turnover balance sheet of clothing factory "Clothes" for the reporting period.
The balance sheet of the garment factory "Odezhda" at the end of the reporting period
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.
Each business transaction performed by the organization must be documented and reflected in the accounts by double entry. At the same time, corresponding changes occur in the balance sheet, which can be grouped depending on their impact on the equality of assets and liabilities. Business transactions arising in the course of the enterprise's activities do not violate the equality of the totals of assets and liabilities, while the amounts in the context of individual items and the totals of the balance sheet may change. This is due to the fact that each business transaction affects two balance sheet items, while they can be in the asset or liability, or both in the asset and in the liability. Depending on the nature of changes in balance sheet items, business transactions are divided into four types: First type. Business transactions lead to a regrouping of the items of the balance sheet asset - the composition of the property, and the liability does not change (i.e., changes affect only the balance sheet asset, while the balance sheet currency is preserved): Example: Opening balance: Dt 10 "Materials" - 100,000 (assets) Dt 20 "Main production" - 20000 (assets) Total for Dt 120000 (assets) Operations: Released materials from the warehouse in the amount of 70,000 rubles to the main production. Dt20 "Main production" / Kt 10 "Materials" Final balance: Dt 10 "Materials" - 30000 (assets) Dt 20 "Main production" - 90000 (assets) Total for Dt 120000 (assets) Kt 80 "Authorized capital" - 120,000 (passive) Second type. Business transactions lead to a regrouping of balance sheet liabilities, and the asset does not change (that is, changes occur only in the balance sheet liabilities, while the balance sheet currency remains unchanged): Opening balance: Kt 82 "Reserve capital" - 10000 (passive) Kt 84 " Undestributed profits» - 190000 (passive) Total Kt 210000 (passive) Operations: Part of the retained earnings, based on the puncture of the meeting of the founders, is aimed at increasing the reserve capital in the amount of 120,000 rubles. Dt 84 "Retained earnings" / Kg 82 "Reserve capital" Final balance: Dt 51 "Settlement account" - 210000 (asset) Kt 84 "Retained earnings" - 70,000 (passive) Kt82 "Reserve capital" - 130,000 (passive) Kt 80 "Authorized capital" - 10000 (passive) Total Kt 210000 (passive) Third type. Asset and liability items increase by the same amount, while the totals of the asset and liability increase, but equality between them is preserved (i.e., changes occur in both the asset and liability of the balance sheet by the same amount, while the balance sheet currency increases): Opening balance: Dt 10 "Materials" - 110000 (assets) Kt 60 "Settlements with suppliers and contractors" 100000 (passive) Kt 80 "Authorized capital" - 10000 (passive) Total Kt 110000 (passive) Operation: Materials were received from suppliers and credited to the warehouse of the enterprise in the amount of 60,000 rubles. Dt 10 "Materials" / Kt60 "Settlements with suppliers and contractors" Final balance: Dt 10 "Materials" - 170,000 (assets) Kt 60 "Settlements with suppliers and contractors" - 160000 (passive) Kt 80 "Authorized capital" - 10000 (passive) Total Kt 170000 (passive) Fourth type. Changes occur in the asset and liability in the direction of decreasing by the same amount when the balance currency is equal: Example: Opening balance: Dt 50 "Cashier" - 140000 (active) Kt 70 "Settlements with personnel for wages" - 130,000 (passive) Kt 80 "Authorized capital" - 10000 (passive) Total Kt 140000 (passive) Operation: Wages paid to employees of the enterprise in the amount of 130,000 rubles were paid from the cash desk. Dt 70 "Settlements with personnel for remuneration" / Kt 50 "Cashier" Final balance: Kt 50 "Cashier" - 100,000 (asset) Dt 70 "Settlements with personnel for wages" - 0 (passive) Kt 80 "Authorized capital" - 10000 (passive) Thus, any business transaction is reflected in the accounts in a double-entry manner, and at the same time, the equality of debit and credit turnovers on the accounts and the equality of the asset and liability of the balance sheet are maintained. The grouping of business transactions on accounts according to economically homogeneous characteristics is called systematic record, registration of transactions in the order in which they were performed - chronological record. When entering data from primary documents in the relevant sections software automatically occurs both chronological and systematic reflection of transactions, on the basis of which accounting registers are formed. Accounting registers- accounting documents, in which the primary accounting data are summarized. Forms of accounting registers are approved by the head economic entity. Mandatory details of the accounting register are: Accounting registers can be maintained manually or using software. They can be in the form of cards, books, statements, magazines. Correction of errors in accounts can be done in the following ways: The general accounting register is turnover balance sheet. It is compiled for the reporting period on the basis of analytical and synthetic accounts. AT balance sheet there are three pairs of columns that reflect the balance, and turnover on debit and credit. At proper management accounting at the enterprise there should be three pairs of equal totals for synthetic accounts: the opening balance, the closing balance and the turnover for the reporting period for debit and credit must match. Examples of compiling balance sheets for accounts are given in Table. 1.6 and 1.7. Account balances at the beginning of the period: Business transactions per month: Table 1.6 Turnover balance sheet for synthetic accounts for_20 The end of the table. 1.6 Turnover balance sheets for analytical accounting accounts are used separately for each synthetic account accounting for which analytical accounting is maintained. But it should be borne in mind that such a statement will not contain three pairs of identical totals, because it does not show the relationship between operations, but reveals the movement on a specific synthetic account. Analytical account balances to the account "Settlements with suppliers and contractors" at the beginning of the period: Chermet LLC - 19000; Metallic LLC - 30000. Business transactions per month: Table 1.7 Turnover balance sheet for analytical accounts to the synthetic account "Settlements with suppliers and contractors" for_20_years Further, on the basis of the balance sheet, a balance sheet is compiled: the debit balance is transferred to the corresponding sections of the asset, the loan balance is transferred to the liability. The following balance sheet items are an exception: fixed assets and intangible assets(in the turnover sheet they are reflected in separate amounts: the initial cost on the debit of account 01, and the depreciation on the credit of account 02; their residual value is indicated in the balance sheet: initial cost minus depreciation). Losses reflected in the debit turnover sheet are indicated in the balance sheet in liabilities with a minus sign (as negative profit). Based this example the balance sheet will contain the following indicators(Table 1.8): An example of compiling a balance sheet based on a balance sheet Table 1.8 Group of articles Amount at the end of the reporting period, rub. Amount at the beginning of the reporting period, rub. Data from the balance sheet, rub. Assets outside current assets fixed assets Dt 01 accounts (Fixed assets) - Kt 02 accounts (Depreciation) negotiable Dt 10 invoices + Dt 20 invoices (work in progress) Dt 62 invoices (settlements with buyers) Cash Dt 50 (cash desk) + Dt 51 accounts (settlement account) Total asset: Passive Capital and reserves Authorized capital CT account 80 (authorized capital) Retained earnings (uncovered loss deducted) Dt account 84 (loss) The end of the table. 1.2 2022 | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
