Division of accounts according to the degree of detail. Analytical accounting. Turnover statements. Classification of accounts by the degree of detail of accountingDivision of accounts by the degree of detail

According to the degree of detail in accounting, all accounts are divided into synthetic accounts, sub-accounts and analytical accounts.

Synthetic accounts contain information on general grouping signs about property, its sources, business processes only in monetary terms, and the accounting carried out on these accounts is called synthetic.

Analytical accounts are used for the purpose of a detailed description of the considered objects, both in monetary and natural measurement, and the accounting carried out on these accounts is called analytical.

Sub-accounts-the method of the consolidated grouping of analytical accounting data. Sub-accounts are second-order accounting accounts and are used to obtain more detailed indicators in addition to the data of synthetic accounts.

In accordance with this classification of accounts, enterprises maintain synthetic and analytical accounting.

Analytical and synthetic accounting has the following features:

Analytical accounting is, as a rule, quantitative and total accounting, therefore, it is mainly carried out in warehouses. Synthetic accounting is maintained in the company's accounting department. But even in the accounting department, analytical accounting can be kept on some accounts, for example, on account 70 "Payments with staff on remuneration" wages for each employee;

Synthetic accounting is carried out only in monetary terms, and analytical accounting can be conducted both in monetary terms and in natural units;

The synthetic accounting system, as a rule, does not depend on the specifics of the enterprise, since it is a generalized accounting. Analytical accounting is tied to a specific enterprise and depends on the scope of its activity;

Synthetic and analytical accounts are interconnected, since analytical accounts reflect the same business transactions as synthetic ones. But on analytical accounts, accounting is kept in more detail for specific types of funds. This means that the totals for analytical accounts must be equal to the totals in the corresponding synthetic account.

2.2. Classification of accounts by data granularity

In accounting practice, there is also such a sign of the classification of accounts as the degree of data detail. In this case, the accounts are combined into groups depending on the amount of information reflected on them and the generalization of accounting data. On this basis, accounting accounts are divided into: synthetic and analytical.

Synthetic accounts are called accounts in which accounting is kept in a generalized form and only in monetary terms. For example, account 70 "Payments to personnel for wages" shows the total amount owed to all employees of the organization for wages. The accounting that is kept on synthetic accounts is called synthetic. The peculiarity of synthetic accounts is that they have a direct relationship with the balance, entries on them are made briefly.

However, for the operational management of economic activities, as well as control over the safety of property, generalizing data obtained using a synthetic account is not enough. For example, in addition to data on the total amount owed to workers and employees, information is needed on the debt to each employee separately. To obtain detailed, detailed, disaggregated (analytical) data about accounting objects, analytical accounts are used. The accounting that is kept on analytical accounts is called analytical.

Analytical accounts are opened in addition to synthetic ones, in order to detail them and obtain private indicators for each individual type of economic means, their sources and processes.

Not all synthetic accounts require analytical accounting. Accounts that do not require such maintenance are called simple (50 "Cashier"), accounts requiring analytical accounting are called complex (71 "Settlements with accountable persons", 01" Fixed assets ").

Some synthetic accounts consist of several groups of analytical accounts. The first (after the synthetic account) groups of analytical accounts are called sub-accounts. Subaccount is an intermediate accounting link between synthetic and analytical accounts. Each sub-account unites several analytical accounts, but they themselves, in turn, are united by one synthetic account. Sometimes sub-accounts are called second-order accounts, while synthetic accounts are called first-order accounts.

2.3. Groups of accounts by ownership of property and liabilities,

in relation to business parties

At the heart of the classification by ownership of property and liabilities, or, as this classification is called in another way, in relation to the balance sheet, is the ownership of property and the obligation to cover obligations (at the expense of own or borrowed funds or at the expense of other persons). Property, right of ownership, possession, use, as well as lease (if the leased property is recorded on the lessee's balance sheet) are recorded on balance sheet accounts. Funds related to the equity capital of the organization and all liabilities that must be settled from equity are also reflected in the balance sheet accounts.

Property that does not belong to the organization, but located on the territory or in the premises of the organization (01 "Leased items of fixed assets", if they are accounted for on the lessee's balance sheet; 002 "Inventories held in safe custody"; 003 "Materials accepted for processing "; 004" Goods accepted for commission, etc.), as well as 008 "Security for obligations and payments received", 009 "Security for obligations and payments issued", and 011 "Fixed assets leased" (if they are reflected on the lessee's balance sheet) - recorded on off-balance sheet accounts.

Off-balance sheet accounts are intended to account for funds that do not belong to the organization, temporarily held values \u200b\u200band obligations thereon (for example, 001 "Leased fixed assets", 011 "Fixed assets leased", etc.). To account for such objects (material values \u200b\u200band obligations), active and passive accounts are used.

Accounting for off-balance accounts is carried out according to a simple scheme, since they do not correspond either with each other or with other accounting accounts. All transactions on them are recorded not by double entry, but by one-way - only by debit or credit of the account.

The classification in relation to the parties to the business is based on the schemes for the formation of the final (at the end reporting period) balance. On this basis, all accounts are divided into active (which can only have a debit balance), passive (with a credit balance) and active-passive (on which, as of the end of the reporting period, both debit and credit balances can be formed). Among the active-passive ones, it is customary to include those accounts that cannot have a balance at the end of the reporting period, and the so-called "operational-effective accounts".

Conclusion

Based on the results of the study, the following conclusions were made.

The classification of accounts is a tool for preliminary accounting analysis of economic activities, identifying the necessary information and its possible receipt.

The purpose of the classification is to identify and reflect the development trends of the studied population, the regularity manifested in the classification features and the characteristics of not yet known or not created elements.

When classifying accounts, not only are they combined into homogeneous groups, but also the accounting information is divided into parts, the totality of which constitutes the accounting system. Therefore, such a classification of accounts should be the basis for constructing a chart of accounts of accounting, which provides an understanding of the content of accounts, their properties and features, as well as the correctness of their application in practical work.

In different historical periods, there were various signs by which accounts should be grouped, but all of them are required to capture the economic essence of accounting objects, the environment in which certain entities operate, as well as the features of formation information system in the direction of satisfying the relevant information.

Among the most common signs of the classification of accounts are:

1. Classification of accounts by economic content. According to this criterion, accounts are subdivided: property accounts by composition and location, property and liability accounts by the sources of their formation, accounts of economic processes (procurement, production and sale) and financial results. Moreover, it should be noted that this classification had several directions of development, which is associated with the blurring of the classification feature itself, its insufficient scientific study and the ambiguity of the economic theories used.

2. Classification of accounts by purpose and structure, which are divided into the following groups: G / L accounts: inventory (active) accounts, stock (passive) accounts, settlement accounts (active, passive and active-passive); reflecting (regulating) accounts: additional accounts (active and passive), counter-additional accounts, counter (opposite) accounts, screen accounts; operational accounts are subdivided into: distribution accounts (collection and distribution accounts and control distribution accounts), costing accounts, matching accounts (operating and performance accounts)

3. Classification of accounts by ownership of property and liabilities (or, as this classification is also called in another way, in relation to the balance sheet). It has essential, since it is based on the right of ownership of property and the obligation to cover obligations (at the expense of its own or borrowed funds or at the expense of other persons). With this classification, accounts are divided into balance (those that are reflected in the balance sheet) and off-balance.

4. Classification of accounts according to the degree of data detail. With this classification, accounts are subdivided according to the information they contain. Here accounts are divided into synthetic (have a short record, have a direct relationship with the balance), analytical (open to detail synthetic accounts) and sub-accounts (one sub-account unites several analytical accounts. They are sometimes called second-order accounts, when as synthetic accounts - first-order ).

5. Classification in relation to the parties to the business is based on the schemes for the formation of the final (at the end of the reporting period) balance. On this basis, all accounts are divided into: active, passive and active-passive.

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One and credit to another account. Therefore, in the event of a discrepancy in the amounts for this operation, the mistake is identified and the person responsible for it is established. 2. Classification of accounts and principles of its formation Accounts accounting constitute the basis of the information system of an economic entity. A large number of accounts used in current accounting requires their ordering ...

Separately, confine ourselves to considering homogeneous groups of accounts. By knowing the characteristics of a group of accounts, one can have an idea of \u200b\u200bthe functions of each individual account. Thus, the classification of accounting accounts is to combine them into groups based on the homogeneity of the economic content of the indicators of property, liabilities and business transactions reflected in them. During ...

The comparison of income and expenses determines the main financial indicator - profit or loss of the enterprise. 2. Basics of classification of accounts In the process of production activities at the enterprise, a huge number of business transactions are performed. Each of them causes changes in the balance sheet. Drawing up a balance after each operation is impractical. Also, in the balance ...

In accordance with Art. 2 Federal law RF "On accounting" dated November 21, 1996, No. 129-FZ, organizations maintain synthetic and analytical accounting.

Synthetic accounting is the accounting of generalized accounting data on types of property, liabilities and business transactions for certain economic characteristics, which is maintained on synthetic accounting accounts.

Analytical accounting is an accounting that 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 so that their indicators control each other and ultimately coincide, which is why entries on them are carried out in parallel: entries on analytical accounts are made on the basis of the same documents as entries on synthetic accounts, but with a greater detailing.

Based on this, to obtain indicators of various degrees of detail in accounting, three types of accounts are used: synthetic, analytical and subaccounts.

Synthetic accounts - these are accounting accounts that provide generalized information about the presence and movement of property, sources, obligations. On synthetic accounts, accounting is carried out by type of funds or their sources only in value terms.

The synthetic accounts of accounting reflect the data of the economic groupings of the organization's property, the sources of its formation and business transactions in a generalized form in monetary terms. Such accounts, for example, include accounts 01 "Fixed assets", 10 "Materials", 70 "Payments to personnel for wages", 60 "Payments to suppliers and contractors", etc.

However, to manage the financial and economic activities of the organization, assess its place in the market economy, the state of settlements with competitors, the organization is not enough to have only general indicators. It is necessary to have detailed data on each supplier of materials, each buyer, by types of manufactured products, by each employee of the organization, etc. Therefore, in the development of economic groupings, synthetic accounts are opened analytical accounts.

Analytical accounts - these are accounts in which accounting objects are reflected in detail. When conducting accounting using analytical accounts, monetary indicators, labor and in kind, can be used.

Examples of analytical accounts can be the accounts "Pine boards" and "Glue joiner's, opened in the development of synthetic account 10" Materials ".

Sub-accounts occupy an intermediate link between synthetic and analytical accounts. They are used for accounting objects with a variety of nomenclature. The subaccount is introduced to obtain generalized indicators common for all organizations, complementing the indicators of synthetic accounts and for additional grouping of some analytical accounts.

Synthetic accounts are I-order accounts, sub-accounts are II-order accounts, analytical accounts can be III, IV, V, etc. of the order, depending on the goal set related to the preparation, justification and adoption of appropriate management decisions or clarification of the organization's position on the market , the competitiveness of the products produced and sold by it, etc.

For example, to the synthetic account 10 "Materials" the Chart of accounts of accounting provides the following sub-accounts:

- "Raw materials and materials";

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

- "Fuel";

- "Container and container materials";

- "Spare parts";

- "Other materials", etc.

These accounts are classified as II order accounts. Each of the listed subaccounts can be detailed by analytical accounts. So, the sub-account "Raw materials and materials" is detailed into such accounts as "Basic materials", "Auxiliary materials", etc. These are analytical accounts of the III order.

Further, the data reflected on the analytical account "Basic materials" is detailed, in its development analytical accounts are opened: "Ferrous metals", "Non-ferrous metals", "Timber", "Chemicals", etc. These are analytical accounts of the IV order.

Then the data is detailed, for example, the accounts "Non-ferrous metals", and the accounts "Copper", "Tin", "Zinc", etc. are opened. These are analytical accounts of the V order. You can continue this detailing, if necessary, to the characteristics of each type of metal, the supplier from which it comes from, the type of product for which it is consumed, etc.

Between synthetic and analytical there is a relationship between accounts:

- analytical accounts are kept to detail the synthetic account;

- the operation recorded on the synthetic account must be reflected in the analytical account opened to this synthetic account;

- on synthetic accounts, the operation is recorded in the total amount, and on his analytical accounts - in parts of the amounts that eventually give the same amount;

- analytical accounts are debited (or credited) if the corresponding synthetic accounts are debited (or credited);

- opening balance for all analytical accounts ( Sleep) opened for this synthetic account is equal to the initial balance of the synthetic account ( Sns):

∑Cna \u003d SNs; (8)

- turnovers for all analytical accounts ( Oa) opened on this synthetic account must be equal to the turnover of the synthetic account ( Wasps):

∑ \u003d Oa \u003d Os; (9)

- the final balance for all analytical accounts ( Ska) opened for this synthetic account is equal to the final balance of the synthetic account ( Ska):

∑Ska \u003d Ska. (10)

Accounts that do not require analytical accounting are called simple, and accounts that require analytical accounting are called complex. It is customary to include accounts 10 "Materials", 71 "Settlements with accountable persons", etc.

The general procedure for recording business transactions on analytical accounts is similar to recording transactions on synthetic accounts. This is due to the fact that by their characteristics, analytical accounts are distinguished between active and passive. Active - specify the composition of economic assets, that is, assets. Passive - reflect the terms of capital, deferred income, accounts payable.

Chart of accounts of accounting

The chart of accounts of accounting is an ordered nomenclature of the list of accounts that must be applied and followed by all enterprises and organizations, regardless of their organizational and legal form and form of ownership.

The organization of work at any enterprise is based on a chart of accounts. It would be more correct to call it a single chart of accounts, since enterprises and organizations of various sectors of the national economy are obliged to be guided by it: industry, agriculture, transport, etc. The specific features of some of them are accounted for in separate accounts, which enterprises and organizations have the right to enter at the request of the relevant ministries and departments. The latter are obliged to coordinate the use of these accounts with the Government of the Russian Federation.

The chart of accounts is a strictly hierarchical structure based on synthetic accounts (first-order accounts) and sub-accounts (second-order accounts). Moreover, if the maintenance of accounts and the indication of their numbering is strictly obligatory, then the use of subaccounts in the current accounting does not provide for such strict regulation.

Providing such methodological approaches to the use of a single chart of accounts creates a legal basis for clear regulation in the organization by the management of accounting. Its maintenance is simplified, primarily due to the typification of reflection in the accounting of homogeneous business transactions. Therefore, with the lowest cost, it is possible to automate all areas of accounting. Errors in invoice correspondence are minimized. This is also facilitated by the fact that in the chart of accounts for each synthetic account a typical scheme of its correspondence with other synthetic accounts is given. A typical scheme is laid down in the corresponding programs when developing automated accounting systems. This does not exclude an approach in which, in the event of occurrence of facts of economic activity, correspondence for which is not provided for in the standard scheme, the organization has the right to supplement it. The only limitation in carrying out these procedures is strict adherence to the basic methodological principles of accounting, which are set out in the Instructions for the application of the Chart of Accounts for the financial and economic activities of the organization.

In the Chart of Accounts, accounts are grouped into sections in accordance with their economic content. The basis of this grouping is the economic classification of accounting objects. In total, the Chart of Accounts includes 8 sections, uniting 73 synthetic accounts, of which 11 are off-balance. Here is a list of these sections:

I. Fixed assets. The accounts of this section are intended to summarize information on the presence and movement of the organization's assets, which, in accordance with the accounting rules, refer to fixed assets, intangible assets and others non-current assets, as well as operations related to their construction, acquisition and disposal.

II. Productive reserves. The accounts of this section are intended to summarize information on the presence and movement of objects of labor intended for processing, processing or use in production or for household needs, means of labor, which, in accordance with the established procedure, are included in the composition of funds in circulation, as well as operations related to their procurement (acquisition).

III. Manufacturing costs. The accounts of this section are intended to summarize information about the costs of the ordinary activities of the organization (except for sales costs). Some accounts are used to group expenses by items, places of origin and other characteristics, as well as to calculate the cost of products (works, services); other accounts are used to group expenses by expense items. The relationship between the accounting of expenses by items and elements is carried out using specially opened reflecting accounts.

IV. Finished products and goods. The accounts of this section are intended to summarize information about the availability and movement finished products (products of production) and goods.

V. Cash. The accounts of this section are intended to summarize information on the availability and movement of funds in Russian and foreign currencies at the cash desk, on settlement, currency and other accounts opened in credit institutions on the territory of the country and abroad, as well as valuable papers, payment and monetary documents... Monetary funds in foreign currencies and transactions with them are recorded on the accounts of this section in rubles in amounts determined by converting foreign currency in accordance with the established procedure. At the same time, these funds and transactions are reflected in the currency of settlements and payments.

Vi. Calculations. The accounts of this section are intended to summarize information on all types of settlements of an organization with various legal and individuals, as well as on-farm payments. Calculations foreign currencies are accounted for in the accounts of this section in rubles in amounts determined by recalculating foreign currency in the prescribed manner. At the same time, these calculations are reflected in the currency of settlements and payments. Settlements in foreign currencies are accounted for on the accounts of this section separately, i.e. on separate sub-accounts.

Vii. Capital. The accounts of this section are intended to summarize information about the state of the organization's capital movement.

VIII. Financial results. The accounts of this section are intended to summarize information about the income and expenses of the organization, as well as to identify the final financial result activities of the organization for the reporting period.

As you can see, the names of the sections completely coincide with the groups of accounts when they are classified according to their economic content.

Each section contains a short annotation, which reveals the purpose of the accounts that form the composition of this section. Then the name and number of each account is given, a brief description of its application is given based on economic essence of the accounting object recorded on it. In conclusion, there is a typical correspondence of this debit and credit account with other first-order accounts.

In the Russian Federation, a three-level hierarchical system for organizing the Chart of Accounts has developed. At the first level, the state level, a single Chart of Accounts is approved, which is mandatory for use by all business entities carrying out commercial activities in Russia. Exceptions are credit and budgetary organizationsfor which a slightly different Chart of Accounts applies.

At the second level, the Chart of accounts of the sector is developed, which guides the organizations in their activities, united within one sector of the national economy, for example, the organization of agriculture.

And finally, the third level of organization of the Chart of Accounts is that each organization individually can make changes to the unified Chart of Accounts within the synthetic account, that is, open its own subaccounts. Organizations develop a working Chart of Accounts based on a single standard Chart of Accounts and attach it to the order on accounting policies.

The practice of decentralized formation of the chart of accounts has developed abroad. This means that each individual accountant can change and draw up the Chart of Accounts as it suits him personally. This, of course, simplifies the accounting in the organization, but it creates additional difficulties. For example, when changing accountants in an organization, the new employee must spend a lot of time studying the Chart of Accounts or drawing up their own Plan. The same problems arise in audit and tax audits activities of the organization.

When drawing up the Chart of Accounts, one should be guided by the following principles:

1) the optimal number of accounts. That is, you need such a minimum number of accounts that would fully satisfy the information needs of all users of accounting data;

2) stability, prospects and inertia of unified plans, which should be developed for a long time (global changes in unified plans should be carried out only with a radical reform of the accounting and reporting system);

3) the possibility of making additional changes and additions to the existing nomenclature of accounts. This is due to the fact that it is necessary to timely and adequately reflect changes in the economy (changes in legislation, taxation, etc.). This principle is especially relevant in Russia, since at the present time in our country there is a reform economic system, the adoption of new laws to reduce the tax burden of entrepreneurs and other changes related to accounting;

4) a certain degree of freedom of participation of economic entities in the development of a classified nomenclature of accounts, despite the rigidity of the approach to the uniformity of data reflection. The last principle is implemented using a two-three-tier system for organizing the Chart of Accounts, as mentioned above.

In world practice, there are three main approaches to building the Chart of Accounts: hierarchical, matrix and linear. With the matrix structure of the Chart of Accounts, all accounts are subdivided into groups, in which subgroups of accounts are distinguished, then the accounts themselves. When linear way the construction of the Chart of Accounts is carried out by a simple transfer of synthetic accounts, combined into groups, that is, there are no sub-accounts. This facilitates the organization of analytical accounting, selection of correspondence of accounts. In Russia, a hierarchical approach to the construction of the Plan has been adopted. Particular attention is paid to the role of subaccounts, since it is they that help to most fully reveal the essence of one or another object of accounting observation recorded on the subaccount. Up to 10 sub-accounts can be opened on each synthetic account.

The modern Chart of accounts for accounting of financial and economic activities of organizations was approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94-n and entered into force on January 1, 2001. The instruction for its application establishes uniform approaches to the application and reflection of homogeneous facts of economic activity in the accounts of accounting.

Control questions

1. Give the definition of the account as an element of the accounting method.

2. Name the signs that determine the activity and passivity of accounting accounts.

3. Give the classification of accounts by economic content and structure.

4. What is the structure of an active account?

5. What is the structure of the passive account?

6. Describe the active-passive account.

7. Describe the accounts of synthetic and analytical accounting and their relationship when recording business transactions.

8. Give the definition of the method double entry... Its meaning.

9. Give a definition to the concept of "account balance".

10. Describe the relationship between accounts and balance?

11. Give the definition of the turnover sheet. What are the formulas used to check the correctness of entries in the turnover sheet.

11. What is the difference between the turnover sheet for synthetic accounts and the turnover sheet for analytical accounts?

12. How are off-balance accounts different from other accounts?

13. How do matching accounts differ from regulating accounts?

14. Why are overhead and general expenses recorded first in the distribution and distribution accounts and not in the costing account?

15. On which accounts are costs accounted for, the period of which does not coincide with the period of inclusion in the cost of the product?

Chapter 6. MODELS OF CURRENT ACCOUNTING OF BASIC ECONOMIC PROCESSES

a brief description of basic business processes were discussed by us in Chapter 2.

6.1 Model for accounting for the supply (procurement) process

For the normal course of production, it is necessary to provide the organization with objects and means of labor.

The main tasks of accounting for the procurement process are:

1) definition actual cost procurement of materials;

2) identification of costs for procurement of materials;

3) monitoring the implementation of the supply plan and identifying the results of the organization's procurement work.

To make products, the organization purchases materials from suppliers. The organization pays their cost according to the invoice, as well as the costs associated with delivery (rail or air transport, loading and unloading operations, etc.). All costs associated with the procurement of materials are recorded on account 10 "Materials", the account is active.

10 "Materials"

The debit of account 10 "Materials" collects all costs that form the actual cost of materials.

The credit reflects the consumption of materials (supply of materials for the needs of production within a month, sale, markdown of materials).

Transportation and storage costs of materials;

Container costs;

The costs of paying employees travel expenses directly related to the purchase and delivery of materials;

The cost of remuneration of workers directly involved in the acceptance, storage and release of materials;

Shortages and losses from damage to materials on the way within the limits of natural loss;

Other expenses related to the purchase of materials, etc.

Transportation and procurement costs can be taken into account in one of three ways:

1. Include in the actual cost of materials (ie, take these costs into account on the same subaccount of account 10 as the materials themselves).

2. Reflect on a separate subaccount of account 10 (for example, on the subaccount 10/10 "Transportation and procurement costs").

3. Take into account on account 15 "Procurement and acquisition of material values".

1 way... Inclusion of transport and procurement costs in the actual cost of materials.

This method is advisable to use in organizations with a small nomenclature of materials. With this method, transportation and procurement costs are written off to cost accounting accounts along with the cost of materials transferred to production and for other purposes.

2 way... Reflection of transport and procurement costs on a separate subaccount of account 10 "Materials".

In this method, account 10 "Materials" is used, the debit of which takes into account the cost of materials at purchase prices. To account 10 "Materials" a subaccount "Transportation and procurement costs" or TZR is opened, on which transportation and procurement costs (delivery, loading and unloading operations, etc.) are collected by debit. The actual cost of the procured materials will be equal to the debit turnover of the "Materials" account and the debit turnover of the subaccount "Transportation and procurement costs" (TZR).

The release of materials for production is reflected on the credit of the account "Materials" in the debit of accounts 20, 25, 26, 23 at purchase prices during the month, and at the end of the month, the percentage of the inventory is determined and additionally written off to the debit of the same accounts. To which production accounts the materials were assigned, the same accounts are the amounts of the inventory.

The percentage of transportation and procurement costs to be written off is calculated using the formula:

The amount of TOR to be debited is calculated as follows:

The accounting model of the procurement process in the second way can be represented as follows:

3 way... In the third method of organizing the accounting of procurement of materials, accounts are used:

10 "Materials", which reflects a solid assessment of materials;

15 "Procurement and acquisition of material assets", which collects all the costs of purchasing materials;

16 "Variations in the cost of materials" - this account shows the difference between the actual cost of purchased materials and a firm estimate, according to which the materials are released within a month.

Account 15 “Procurement and acquisition of material assets” is active. The debit of the account records the actual costs of purchasing materials. The credit of the account takes into account the cost of materials received by the organization at fixed prices. The difference between the debit and credit turnover on the account "Procurement and acquisition of material assets" shows the deviation of the actual cost of materials from their accounting estimate, which is written off to the account "Variation in the cost of materials" in two ways.

When the actual cost exceeds accounting score an entry is made on the debit of the account “Deviation” and the credit of the account “Procurement and acquisition of material assets”. If the accounting (hard) estimate is exceeded over the actual procurement cost, the same entry is made on the accounts, but using the "Red Storno" method (the amount of excess of the hard estimate is deducted).

Accounting model of the procurement process the third way can be represented as follows.

Classification of accounting accounts

Depending on the economic content, meaning, cognition, structural accounts are divided into appropriate groups (classified).

The classification of accounting accounts is a system of accounts grouped according to the most essential feature (economic meaning, purpose, structure).

Classification of accounts by economic meaning unites accounts with economic homogeneity of accounting objects.

According to the economic content, the accounts are divided into 3 groups:

• household funds accounts;

• business process accounts;

• accounts of sources of economic funds and financial results.

Household funds accounts accumulate information on the composition and location of the organization's property, cash flow, financial investments and funds in the calculations.

The diagram of business processes reflects information about the processes of selling finished products (works and services), procurement of material values. The second group includes the following process accounts:

Source accounts of economic funds and financial results these are accounts that reflect the composition and movement of own and borrowed funds, the results of the financial and economic activities of the organization.

The construction of a classification of accounts by economic content is associated with the production of finished goods and each of its stages.

There is another classification of accounts economically - division of accounts into active , passive and active-passive .

Active account - This is an account that reflects the accounting of economic assets (property) of the enterprise.

Active accounts are located in the asset balance.

Passive account - This is an account that reflects the movement of sources of economic assets of the enterprise.

Passive accounts are located in the liabilities of the balance.

Active-passive accounts - These are accounts that simultaneously reflect the movement of property and sources in the form of receivables and payables. On active-passive accounts, two objects are accounted for: one relates to assets, the other to liabilities (liabilities).

Division of accounts according to the degree of detail.

To obtain indicators of different degrees of detail in accounting, three types of accounts are used: synthetic, analytical, sub-accounts.

Synthetic accounts - these are accounting accounts that provide generalized information about the presence and movement of property, sources, obligations. On synthetic accounts, accounting is carried out by type of funds or their sources only in value terms. These are first-order accounts.

Analytical accounts - these are accounts in which accounting objects are reflected in detail. When conducting accounting using analytical accounts, monetary indicators, labor and in kind, can be used. These are third-order accounts.

Sub-accountsoccupy an intermediate link between synthetic and analytical accounts. The subaccount is introduced to obtain generalized indicators that are common for all enterprises, complementing the indicators of synthetic accounts and for additional grouping of some analytical accounts. These are second-order accounts.

Accounting that is maintained using synthetic accounts is called synthetic.

Classification of accounts by purpose and structure.

1. Grouping of accounts by structure.

The purpose of the grouping by purpose and structure is to obtain the necessary information on the formation and use of business accounts, as well as the sources of their formation.

All accounting accounts by structure are divided into:

1) Basic;

2) Regulatory;

3) Operating rooms;

4) Budgetary and distribution;

5) Financially effective;

6) Off-balance sheet.

Main accountsare invoices that serve as the basis for compiling balance sheet and are intended for accounting and control over the availability and movement of funds and sources reflected in the asset and liability of the balance sheet.

Regulatory accounts - these are accounts that do not have an independent meaning and are used only together with the main account for a comprehensive description of accounting objects, adjusting the assessment of funds and sources of formation.

Operating accounts - these are accounts that are intended for accounting and calculating the cost of products, works and services.

Operational accounts perform a control function in the formation separate expenses, and compliance with the estimate established for them, and are also used for the purpose of justifying the spread of costs between types of products (works, services) for the full calculation of their actual cost.

Budgetary and distribution accounts- These are accounts that allow you to eliminate fluctuations in the cost of production by even writing off expenses for adjacent reporting periods. These accounts can be active or passive (96, 97).

Financially effective accounts - are the accounts that are designed to determine the financial result of the economic activity of the organization (99, 84, 98).

Off-balance sheet accounts - these are accounts, the balances of which are not included in the balance, but are called its total, i.e. behind the balance.

Off-balance sheet accounts are used to control and record values \u200b\u200bthat do not belong to the enterprise, but which have been at the disposal of the organization for some time; for example, leased fixed assets (001), inventory items accepted for safekeeping (002), etc.

Different classifications of accounts allow you to determine the value, essence of each account, the relationship of the account with other accounts, its information content, location in the balance sheet, etc.

Accounting account - This is a separate result of accounting for business operations of the enterprise, which are selected on the basis of the homogeneity of assets (liabilities) or the homogeneity of the economic content of the business operations themselves.

In the process of carrying out economic activities at the enterprise, a lot of primary documentsthat relate to a wide variety of accounting objects. Therefore, there is a need, on the one hand, to separate them, and on the other, to group operations that are homogeneous in terms of economic content. The tool that allows you to group and / or separate business transactions and accounting objects is accounting account.

* Page from the materials of the course "Accounting online"

Accounts can be classified according to a wide variety of criteria. Therefore, in different textbooks you can find different types of classification. Here are the basic ones that will come in handy for use in work.

Classification of accounts by type of accounting

Active account - an accounting account, which is used to record assets and / or reflect the results of transactions with assets.

Passive account - an accounting account, which serves to record liabilities and / or reflect the results of transactions with liabilities.

Active-passive account - serves to account for such objects and operations as a result of which the value of the accounting object (balance) can be active or passive, but at the same time the economic meaning of the grouping of such accounting objects is preserved. An example would be settlements with personnel for other operations.

Classification of accounts by level of detail

Synthetic accounting account - this is an accounting account, the grouping of information on which is carried out exclusively in a summary, final expression.

Synthetic accounting - This is a generalized display in accounting registers or on accounts of accounting of the results of business transactions in the final monetary terms.

Synthetic accounting is used for accounting items such as cash at the cash desk, at the bank, etc., i.e. when the separation (division) of the accounting object into elements does not make economic sense or is impractical.

For the preparation of most of the final financial statements, it is the generalized, synthetic data that are taken into account. Since when considering the situation as a whole for the enterprise, detailed detailing is often unnecessary.

Analytical account - this is an accounting account, on which, in addition to monetary summary information, detailed accounting for accounting objects is maintained, which is necessary to obtain additional accounting and management information.

Analytical accounting Is an additional grouping on accounts and in accounting registers of data on business transactions in order to obtain additional management information, prepare financial statements or manage the current activities of an enterprise. In this case, along with information about the monetary value of a particular group of data, information about the quantity, quality or other additional characteristics of the accounting object is often stored.

Classification of accounting accounts in relation to the balance sheet

Balance account - an account that reflects the assets and liabilities of the enterprise.

Off-balance sheet account - this is an account that records either accounting objects that do not have a value expressed in monetary terms, or objects that are not controlled (do not belong to him) by your company.

Classification of accounts by purpose

Accounts for accounting of household assets - these are accounts on which the assets and liabilities of the enterprise are recorded, which have an opening and / or ending balance.

Current accounts do not have opening and closing balances. They serve for accounting purposes for the segregation and further accounting of amounts, grouped by economic meaning, that have been transferred from one account to another.