The classification of accounts according to purpose and structure indicates what information on the accounted objects is formed on certain accounts and according to what type these accounts are built, i.e. whether they are active or passive. According to this classification, all accounting accounts are divided into the following groups:
main accounts;
regulatory accounts;
operating accounts;
off-balance sheet accounts.
The main accounts characterize the property status of a business entity and its change, i.e. its basis, which determines their name. The main assets of each business entity are material values, cash, funds in settlements (accounts receivable), and the sources of formation are equity and borrowed (attracted) sources (accounts payable). In this regard, in order to form indicators for the named accounting objects, the main accounts are divided into subgroups: inventory accounts; non-inventory accounts; money accounts; equity accounts; settlement accounts.
Inventory accounts are designed to account for material assets (material accounts). These include the main accounts "Fixed assets", "Equipment for installation", "Materials", "Animals for growing and fattening", "Finished products", "Goods".
All listed main accounts for accounting for material resources in relation to the balance sheet are active. Balances (balances) on these accounts can only be debit and are reflected in the items of the asset balance. Business transactions in these accounts are reflected in monetary and physical terms, the reliability of the balances (balance) is confirmed as a result of the inventory (therefore, the accounts are called inventory).
Non-inventory accounts include the "Intangible Assets" account, which takes into account acquired rights (licenses for certain types of activities, patents, copyrights), organizational expenses when creating an enterprise, trade marks, trade marks, brokerage places, other intangible assets.
The main accounts do not fully characterize the property status of business entities. In economic activity, there is a need to regulate (clarify) the assessment of funds and their sources. Such information can be obtained from regulatory accounts, which are opened and maintained as an addition to the main accounts, and disclose their content. These accounts have an independent value for the analysis of the changing valuation of funds or part of any source of funds.
Regulatory accounts are divided into additional and counter.
Additional accounts are intended to summarize the amounts that increase (supplement) the valuation of the object accounted for on the main account. The additional account completely repeats the structure of the main account to which it is opened.
The next group of accounts includes operational accounts designed to record business processes and identify their results. The economic processes of procurement (supply), production and sale consist of many different business transactions, therefore the accounts for their reflection are called operational.
Operational accounts are divided into the following subgroups: collection and distribution; reporting and distribution; costing; matching (resulting).
Collective-distributive - accounts used to summarize information about the indirect costs of the enterprise for the purpose of their subsequent distribution between accounting objects.
Reporting and distribution accounts are used to evenly distribute costs (expenses) that relate to different reporting periods, as well as to include them in the cost of production of the period to which they relate. These accounts can be active or passive.
Operating accounts also include settlement accounts.
On calculation accounts, analytical accounting is maintained for individual calculation objects and established cost items. The balance (balance) on the calculation accounts can only be debit, indicating the presence of work in progress. The actual cost of manufactured finished products (works, services) is determined in the following order: the amount (balance) of work in progress at the beginning of the month (reporting period) is added to the actual expenses reflected in the debit of this account for the month, and the balance of work in progress at the end of the month is subtracted. Balances (balances) on calculation accounts are reflected in the asset balance.
The need for separate accounting of values that do not belong to this business entity on off-balance accounts is justified by the fact that only the funds belonging to it and the sources that form them should be reflected in the balance sheet. Reflection on off-balance accounts of non-own funds is carried out in order not to exaggerate the amount of funds owned by a business entity. Otherwise, such funds would be reflected in the balance sheet twice: once for the owner and the second time for the business entity, where they are in temporary use and to which they do not belong. Distinctive feature off-balance sheet accounts is a single order of entries on them business transactions. If there are business transactions on the balance sheet accounts. one and the credit of another account, then on off-balance accounts the operation is reflected only in the debit or credit of one account. Most off-balance accounts are active. When using off-balance accounts in the accounting practice of enterprises, a card is opened (started) for each of them to keep records of operations on the movement of objects being recorded.
The classification of accounting accounts is their systematization according to some attribute. Through classification, methodological and practical goals are achieved. From the point of view of methodology, the classification helps to develop accounting plans at the national level and working plans of accounts - at the organization level, develop forms of accounting and operational reporting, including internal ones, and also group data for conducting financial analysis and implementation of management activities (development and adoption of management decisions). From a practical point of view, the classification allows you to determine as accurately as possible the purpose of each account, its correspondence with other accounts, and to establish on which accounts of the accounting
Accounting should reflect certain objects of accounting business transactions.
Depending on the purposes of classification, accounting accounts are classified according to the following criteria: 1.
According to the economic content - accounts for accounting for economic assets, accounting for economic processes, accounting for sources of funds. 2.
By ownership of property and liabilities (in relation to balance sheet) - balance sheet and off-balance sheet. 3.
In relation to the sides of the balance - active, passive and active-passive. 4.
According to the degree of detail of the data - synthetic accounts, sub-accounts, analytical accounts. 5.
structure and purpose.
According to the economic content of the accounts are classified in accordance with the classification of accounting objects. (See Chapter 6 for more on this.)
On this basis, accounts are classified into the following groups:
1. Assets of the organization:
1.1. Fixed assets; one
"Fixed assets"; 2
"Depreciation of fixed assets"; 3
"Intangible assets"; 5
"Amortization of intangible assets"; 7
"Equipment for installation"; eight
"Investments in non-current assets".
1.2. Inventory: 10
"Materials"; eleven
"Animals for cultivation and fattening"; fourteen
"Reserves for depreciation of material assets"; fifteen
"Procurement and acquisition of materials"; "Deviation in the cost of materials";
19 "Value Added Tax on Acquired Values".
1.3. Production and distribution costs: 20
"Primary production"; 21
/ 25 "General production costs";
26 "General business expenses"; 28
"Marriage in production"; 29
"Serving industries and farms"; 44 "Costs of sale";
97 "Deferred expenses". HA.Total products:
40 "Output of products (works, services)"; 43
"Finished products"; 44
"Sales costs"; 44 "Goods shipped";
46 "Completed stages of work in progress". 1.5. Products: 41
"Products"; 42
"Trade markup"; 44
"Sales costs"; 45
"Goods shipped".
1 & Cash and cash equivalents: 50
"Cash register"; 51
"Settlement Accounts"; 52
"Currency accounts";
55 “Special bank accounts*; 57
"Transfers on the way"; 58
"Financial investments"; 59
"Provisions for depreciation of investments in securities";
81 "Own shares (shares)". 1.7. Settlement funds: 62
"Provisions for doubtful debts"; 71 "Settlements with accountable persons";
"Settlements with the founders"; 76
"Settlements with different debtors and creditors";
79 "Intra-economic settlements";
94 "Shortages and losses from damage to valuables." 2. Liabilities:
2.1. Own funds of the organization:
80 "Authorized Capital"; 82
"Reserve capital"; 83
"Extra capital";
84 "Retained earnings (uncovered loss)"; 96 "Reserves upcoming expenses»; 98
"Revenue of the future periods"; 99
"Profit and loss".
2.2. Accounts payable (funds in settlements):
58 “Short-term financial investments”, sub-account “Contributions under a simple partnership agreement”; 60 "Settlements with suppliers and contractors"; 68
"Calculations with accountable persons"; 75
"Settlements with the founders"; 76
86 "Target financing". 2.3 Borrowed funds: 66
"Settlements on short-term credits and loans"; 67
"Settlements on long-term credits and loans". 2.4. Sales: 90
"Sales"; 91
income and expenses".
It is quite obvious that some accounting accounts can be included in different groups, since the same account can take into account both assets and sources of their receipt. For example, account 76 can reflect both accounts receivable (organization's assets) and accounts payable (organization's liabilities); account 71 may reflect the debt of the mother-responsible person for the amounts received under the report, and the organization's debt to the accountable person may be taken into account - in the event that the actual expenses subject to reimbursement exceeded the amount of the issued accountable amount, etc.
The classification in relation to the balance sheet is based on 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, the right of ownership, possession, use, as well as lease (if the leased property is taken into account on the lessee's balance sheet) are recorded on the balance sheet accounts. Funds related to the equity of the organization, and all liabilities that must be repaid at the expense of own funds, are also reflected in the balance sheet accounts. Property that does not belong to the organization, but is located on the territory or on the premises of the organization (leased fixed assets, if they are accounted for on the balance sheet of the lessor; inventory items in safekeeping; materials accepted for processing; goods accepted for commission, and etc.), as well as collateral for obligations and payments received and issued, and fixed assets leased out (if they are reflected on the lessee's balance sheet), are accounted for on off-balance accounts.
Accounts on off-balance accounts are kept under a simple (and not double) system - i.e. record for specific off-balance account produce without correspondence with other accounts. In methodical and educational literature, in order to simplify the understanding of records, the terms “debit” and “credit” are often used in relation to off-balance accounts. Economically, this is not true, since the concept of "debit account" implies the existence of a "credit" (corresponding account). In "in cases where such terminology is still used, it should be borne in mind that under the debit entries of the off-balance sheet account, entries are reflected that increase the balance of this account, and for credit - decrease.
Maintaining off-balance accounts is due to the need to control the presence and movement of all assets and liabilities in the organization.
In the Chart of Accounts, off-balance accounts are allocated in a separate section.
The classification in relation to the sides of the balance sheet is based on the schemes for the formation of the final (at the end of the reporting period) balance. It has already been noted that on this basis, all accounts are divided into active (which can only have a debit balance), passive (having a credit balance) and active-passive (which at the end of the reporting period can form both debit and credit balances). It is customary to include among the active-passive accounts those accounts that cannot have a balance at the end of the reporting period (the so-called “operating-productive accounts”).
Active accounts include: 01 "Fixed assets"; 3
"Profitable investments in material values"; 4
"Intangible assets"; 07 "Equipment for installation";
08 "Investments in non-current assets";
1 0 "Materials";
11 "Animals for cultivation and fattening";
15 "Procurement and purchase of materials"; nineteen
“Value Added Tax on Acquired Values”; 20
"Primary production"; 21
"Semi-finished products of own production"; 25
"General running costs";
29 "Service industries and farms". Passive accounts include:
02 "Depreciation of fixed assets";
14 "Revaluation of material assets";
42 "Trade margin";
59 "Provisions for depreciation of investments in securities"; 63 "Calculations on claims"; 66
"Calculations on extra-budgetary payments"; 70 "Settlements with personnel for wages"; 80 "Profit and Loss"; 82
"Reserve capital"; 83
"Extra capital";
98 "Deferred income". Active-passive accounts include:
16 "Deviation in the cost of materials"; 58 "Financial investments";
60 "Settlements with suppliers and contractors"; 62 "Settlements with buyers and customers"; 68
"Settlements with the budget"; 69
"Calculations for social insurance and security”; 75
"Settlements with the founders"; 76
"Settlements with different debtors and creditors"; 79 "Intra-economic settlements";
84 "Retained earnings (uncovered loss)"; 90
"Sales"; 91
"Other income and expenses";
99 "Profit and Loss".
Classification by data granularity is discussed in more detail in the next paragraph.
Classification according to the structure and purpose of accounting accounts is based on the general rules for maintaining synthetic and analytical accounting and the interconnection of data reflected in various accounts.
With such a classification, it is customary to distinguish the following groups of accounting accounts:
1. Basic accounts. 1.1.
Inventory (property and non-property). 1.2.
Accounts for accounting for own sources of acquisition of assets (another name is “stock accounts”). 1.3.
Accounts in settlements.
2. Operating rooms.
2.1. Distribution. 2.1.1.
2.1.2. Control and distribution (or budget-distributive). 2.2.
Calculation. 2.3.
Comparing. 2.3.1.
Operationally effective. 2.3.2.
Financially effective.
3. Reflective, or regulating.
3.1. Counter. 3.1.1.
Contractive. 3.1.2.
Counterpassive. 3.1.3.
Counter-supplementary.
3.2. Additional.
The main accounts got their name because in a normally operating organization there will always be balances on these accounts. In addition, most of these accounts will be used in almost all organizations that are currently engaged in entrepreneurial activities.
Inventory accounts take into account the property of the organization - non-current and current assets are independently presented
whether they are in tangible form or not (intangible assets). All accounts in this group are active and can only have a debit balance. This group includes the following accounts:
01 "Fixed assets"; 3
"Profitable investments in material values"; 4
"Intangible assets";
07 "Equipment for installation" (applies only to organizations that order construction and organizations that build fixed assets on an economic basis); 10 "Materials"; 40
"Finished products"; 41
"Goods" (used mainly in trade organizations and Catering; in organizations in the sphere of material production, it is used only when the organization purchases components, the cost of which is not included in the cost of finished products, work performed or services rendered, and also when such organizations, in addition to production activities, are also engaged in trade); fifty
"Cash register"; 51
accounts"; 52
"Currency accounts";
55 "Special bank accounts".
The second subgroup includes accounts for accounting for the organization's own sources of acquisition of assets. Previously, the name “stock accounts” was used, which at present seems to be inaccurate: the very concept of “funds” is practically not used in a market economy. However, the proposed name of the group cannot be called absolutely correct, since the concept of “own funds” of the organization is somewhat broader than the composition of the sources taken into account on these accounts.
Source accounts are passive (with the exception of accounts 84 “Retained earnings (uncovered loss)” and 99 “Profits and losses”, which, in the presence of a debit balance, cannot be considered as accounts for recording sources of property receipts). Therefore, the balance on such accounts can only be passive.
This group includes the following accounts:
80 "Authorized Capital"; 82
"Reserve capital"; 83
"Extra capital"; 84
"Retained earnings (uncovered loss)" (if there is a credit balance);
99 "Profit and Loss" (if there is a credit balance).
The subgroup “Settlement accounts” is the most extensive in terms of the number of accounting accounts included in it. At the same time, the result of the calculations can be both the emergence of sources for the receipt of property or obligations of the organization, and the formation of receivables, which, in terms of their economic content, are equated to the assets of the organization. Thus, this group includes active, passive, and active-passive accounts.
This subgroup includes the following accounts: 60 “Settlements with suppliers and contractors”; 62
"Settlements with buyers and customers"; 63
"Provisions for doubtful debts"; 66
"Settlements on short-term credits and loans"; 67
"Settlements on long-term credits and loans"; 68
"Calculations on taxes and fees"; 69
"Calculations for social insurance and security"; 70
"Settlements with personnel for wages"; 71
"Calculations with accountable persons";
73 "Settlements with personnel for other operations"; 75
"Settlements with the founders"; 76
"Settlements with different debtors and creditors"; 79 calculations.
Operating accounts, as the name implies, are designed to reflect business transactions. On these accounts, preliminary generalization of accounting information is carried out before it is written off to the main accounting accounts, and information is also generated on the results of operations, the result of which can be either positive (profit) or negative (loss). Common to all accounts combined in this group is that the amounts accumulated in these accounts are eventually written off to other accounting accounts. The differences are in the write-off scheme: by distributing between the accounts of assets or sources of their acquisition, by writing off accumulated amounts to a specific account, or by identifying the difference between debit and credit turnovers and writing off the identified difference to other accounts.
Distribution accounts are designed to accumulate data, which are written off to other accounts immediately at the time of the corresponding operation or immediately after it. regulations and the workflow scheme is not rena. At the same time, collective distribution accounts are understood as accounts that summarize information on production costs, changes in the structure of assets, etc., which are written off at the end of the reporting period or over several reporting periods.
These accounts include: 25
"General production costs"; 26
"General running costs"; 44 Selling costs.
At the end of the reporting period (or at the end of the period), the expenses accumulated on these accounts are distributed between types of products, between types of production, between the balances of finished products and volumes of work in progress, etc.
In accordance with the accounting policy of the organization.
It should be borne in mind that at present, the documents of the regulatory system of accounting and reporting allow not to distribute the listed expenses, but to write them off directly to the sales account (in the full amount). However, the nature of the collection and distribution
accounts remain unchanged.
Control and distribution (budget-distributive) accounts include accounts that also reflect the results of operations that are not related to this reporting period, but which, unlike collective distribution, are subject to distribution over several reporting periods. These accounts include:
“Value Added Tax on Acquired Values”;
73 "Settlements with personnel for other operations"; 94 "Shortages and losses from damage to valuables"; 97
"Future spending"; 98
"Revenue of the future periods".
in December, a shortage was revealed which
to the account of settlements with employees (73) The total amount of the shortage is 36 thousand rubles. The monthly salary of an employee is 7,500 rubles. In accordance with labor legislation, the amount of deductions from wages cannot exceed 20% - for the conditions of this example, this is 1,500 rubles. Thus, the amount debited to account 73 will be credited to this account (constantly decreasing ) within 24 months, or two years
The amounts of the debit balance are debited from account 19 upon the occurrence of the conditions established by the tax legislation.
Account 94 is included in this subgroup because the amounts allocated to it can also be debited over a fairly long time: to the account of settlements with personnel for other operations, to the account of other income and expenses, to the account of claims settlements, etc. .
Calculation accounts accumulate various costs associated with the acquisition or creation of certain types of assets. Such accumulation of expenses and the formation of the value (cost) of assets may be due to:
the need to form the inventory value of non-current assets for the subsequent determination of the depreciation rate;
the need to form the actual cost of inventories for the correct write-off of their cost to the cost of products (works, services); features of the production technology, the adopted scheme (periodicity and procedure) for the acceptance of the stages of work performed or services rendered. The accounts of this group include the following: 08 “Investments in non-current assets”; 10 "Materials";
15 "Procurement and purchase of materials"; 20
"Primary production"; 21
"Semi-finished products of own production"; 23 "Auxiliary production";
28 "Marriage in production"; 41 Goods.
In this case, account 10 can be either the main one, or the calculation one, or refer simultaneously to both groups. This is explained by the fact that the actual cost for the assessment of inventories includes a wide variety of costs incurred at different times and differing in economic content (purchase price, transport, consulting and other services of third-party organizations, works and services of own production and farms). The actual cost of inventories is formed either directly on account 10, or on account 15 “Procurement and acquisition. In turn, the account can be calculated
culative or reflective, additional. In the latter case, it should be applied in conjunction with account 16 "Deviation in the cost of materials." In more detail, the features of various schemes for the formation of the actual cost of inventories received by the organization are considered in the course of accounting.
Accounts 23 and 28 also have a dual nature. On the one hand, the debit of these accounts includes expenses and expenses with the same economic content as the expenses and expenses debited to the debit of account 20. On the other hand, the debit balance formed on these accounts (accordingly, the cost of production of works or services of auxiliary production and the final cost of a manufacturing defect) can be distributed between the accounts of those assets and operations to which the costs incurred relate. Thus, the cost of works and services of auxiliary industries can be distributed between the costs of the main production, the costs of servicing industries and farms, and sales accounts (in the case when products, works or services of auxiliary industries are sold to the side). The final amount of production defects can be distributed between the account of settlements with employees for other operations (if they are involved in compensation for material damage), the account of settlements on claims (if the defect occurred due to the fault of suppliers of inventories) or the account of expenses for the main production (amounts that are not recoverable from the guilty persons or organizations).
For the final conclusion about which classification group the listed accounts belong to, it is necessary to proceed from the position of the accounting policy of a particular organization.
Matching accounts are used in cases where, before writing off the balance resulting from a transaction or a group of homogeneous transactions, it is necessary to identify the result - i.e. compare debit and credit transactions. Previously, such a write-off was made after each transaction. The instruction on the application of the new Chart of Accounts obliges the organization to do this for operational-resulting accounts once a month, for financial-resulting accounts - once a year.
The new Chart of Accounts provides only two operational-resulting accounts: 90
"Sales"; 91
"Other income and expenses".
The debit of these accounts reflects the proceeds from the sale of products (works, services) and other property of the organization, as well as non-operating income; on the loan, expenses related to the receipt of income (cost of products (works, services), VAT, excises, etc.), as well as non-operating expenses.
The difference with the reflection in the accounting of operations on these accounts with the accounting schemes used under the previous Chart of Accounts is as follows: the balance is closed monthly only on the whole account, but not on sub-accounts, which separately account for income and expenses. It should be noted that accounts 90 and 91 themselves are active-passive, but the sub-accounts opened for them can be either active (for example, to account 90: “Cost of products (works, services)”, “VAT”, etc. .p.), either passive (“Revenue”) or active-passive (“Profit/loss on sales”). The financial results accounts also include two accounts: 84 “Retained earnings (uncovered loss)”; 99 "Profit and Loss".
The credit of account 99 reflects the profit before taxation, the debit - the amount of taxes paid from the profit, as well as other expenses in permitted cases. At the end of the year, net profit is written off from the debit of account 99 to the credit of account 84. If the results of entrepreneurial activity turned out to be unprofitable, they are reflected in the debit of account 99. In this case, at the end of the year, the amount of the resulting loss is written off from the credit of account 99 to the debit of account 84.
Account 84 reflects the net profit or loss of the organization, taking into account profit or years, as well as spending
the amount of that profit or the repayment of the loss.
With the transition to international financial reporting standards in the Chart of Accounts, the number of reflectors increases; or regulatory, accounts. The main purpose of the reflective accounts is to adjust the valuation of the property and liabilities of the organization, depending on the circumstances that may affect this valuation.
In the balance sheet, the adjustment of data on some accounts is carried out by including data on the regulated and regulatory accounts in one line or group of lines. As a rule, the balance of such accounts is not reflected separately in the balance sheet, but is given along with data on the balance of the account (or accounts) for which the given account is used. When compiling financial statements, such an assessment is called a “net assessment”. Traditionally, such reflective accounts are called counter-accounts.
Since the assessment of the organization's property (active accounts) and liabilities and sources of own funds (passive accounts) can be adjusted, all counter accounts are divided into two main groups: contractive (correcting the assessment of active accounts) and counter-passive (correcting sources and liabilities).
Contract accounts include:
02 "Depreciation of fixed assets";
05 "Amortization of intangible assets";
14 "Reserves for depreciation of material assets"; 57 "Transfers on the way"; 59
"Provisions for depreciation of investments in securities"; 60
"Settlements with suppliers and contractors" (in terms of advances issued);
63 "Provisions for doubtful debts". Counter-passive accounts include:
62 "Settlements with buyers and customers" (in terms of advances received);
76 "Settlements with various debtors and creditors" (in terms of profit or loss under a simple partnership agreement or within a group of related organizations);
79 "Intra-economic settlements".
In addition, it is customary to allocate account 16 “Deviation in the cost of materials” to a separate group - counter-additional ones. This is due to the special procedure for the formation and write-off of balances on this account: depending on the actual conditions, the balance on account 16 can be both debit and credit. In the balance sheet, information about the balances of account 16 is not separately allocated, but is shown in the same line, which reflects the cost of acquired inventories, at the cost of which there were deviations. In the future, the balance of account 16 is debited according to the scheme established in accounting policy organizations, to those accounting accounts where the cost of the relevant materials was written off.
The assessment can also be adjusted by comparing actual and planned data (account prices). In this case, reflecting accounts are usually called additional. This group includes accounts:
15 "Procurement and purchase of materials" (in the case when the accounting of received inventories is carried out at accounting prices);
40 "Output of products (works, services)".
Thus, each accounting account has a number of features that characterize its economic, methodological and practical features. These features are most clearly manifested in the classification of accounts.
13.2. ACCOUNTS FOR ANALYTICAL AND SYNTHETIC ACCOUNTING
The synthetic accounting accounts discussed above make it possible to form accounting information in such a way that interested users can get an idea of the total number, structure and movement of assets - depending on their liquidity and the period of use in production (current or non-current); the structure and movement of liabilities - depending on the source of ownership (own or borrowed), as well as on the maturity of obligations (short-term or long-term). In addition, the study of data on synthetic accounting accounts (which are sometimes combined in the balance sheet on the basis of homogeneity) can make it possible to draw up general idea on the financial condition of the organization and its prospects.
However, for the purposes of operational and managerial accounting, as well as for the organization and implementation of effective on-farm control, more accurate detail is needed.
For it, sub-accounts and analytical accounts are introduced, opened to the corresponding synthetic accounts.
Schematically, the system of synthetic accounts, sub-accounts and analytical accounts of accounting can be represented as follows.
Synthetic accounts of the first order
Sub-accounts of order N
Subaccount 1
Subaccount 2
Subaccount 3
Analytical accounts of the third order
Analytical accounts 1, 2, 3
Analytical
accounts 1,2,3
Analytical accounts 3
Analytical accounts IV order
Analytical accounts 1,2,3
Analytical accounts 1,2,3
Analytical accounts 1,2,3
The above scheme does not mean that sub-accounts and accounts of analytical accounting must be opened for each account more than high level: sub-accounts and accounts of analytical accounting are opened depending on the needs of accounting, managerial and operational accounting.
As a rule, for these purposes it is enough to open accounting accounts of three or four orders: synthetic, several sub-accounts for a synthetic account, and two or four analytical accounts for each or some synthetic accounts.
For example, the Chart of Accounts for account 10 “Materials” provides for the opening of nine sub-accounts (“Raw materials and materials”, “Purchased semi-finished products and components, structures and parts”, “Fuel”, “Containers and packaging materials”, “Spare parts”, “ Other materials”, “Materials transferred for processing”, “Construction materials”, “Inventory and household supplies”). To the subaccount "Raw materials" can be opened accounts of analytical accounting "Raw materials", "Basic materials", "Auxiliary materials", etc., to the subaccount "Fuel" - accounts of analytical accounting "Petroleum products", "Solid fuel", " Gaseous fuel”, “Thermal energy”, etc. Analytical accounts of the IV order can be opened for the analytical accounting account of the III order "Petroleum products" - "Oil", "Diesel fuel", "Gasoline", "Coupons for oil products" and
Some accounting automation programs allow you to drill down to the seventh to tenth levels (orders).
Main necessary condition when opening and maintaining sub-accounts and analytical accounts, the total turnovers and balances of the accounts of a lower level correspond to the turnovers and balances of the accounts to which they are opened. For example, all turnovers and balances on sub-accounts opened to account 10 must correspond to turnovers and balances on the most synthetic account; the sum of turnovers and balances on analytical accounts opened for the "Fuel" subaccount must correspond to the turnovers and balances on this subaccount, etc.
From the foregoing, the following conclusion can be drawn: in order to ensure a unified methodological approach to the organization of accounting in organizations of various forms of ownership and various industries, it is necessary to develop (at the federal level) a regulatory document that would determine the composition of synthetic accounts, a list of the most common sub-accounts opened for synthetic accounts , recommendations for opening analytical accounts ( General requirements to analytical accounting). Such a document should also contain recommendations on the use of each synthetic account and a list of offsetting accounts, in conjunction with which accounting entries are made.
CHAPTER 8 SYSTEM OF ACCOUNTSIn order to study the features various kinds accounts and choosing those that allow the best way to organize the accounting of business transactions, the classification of accounts is necessary. The science-based classification of synthetic accounts depends on:
The correctness and validity of the indicators obtained in the accounting system;
Reliability of accounting information and economic efficiency of its receipt and processing;
The ability of the information system to provide control and analysis of the economic activities of the organization;
Characteristics and content of analytical accounting.
The classification of accounts is carried out according to two criteria:
a) economic content;
b) by purpose and structure.
Classification by economic content allows you to determine the list of accounts or their homogeneous groups that are necessary to reflect the economic activities of enterprises. It shows which accounts are needed to reflect each accounting object. Therefore, accounts are grouped in it depending on the accounting for which objects they are intended. Thus, the classification of accounts according to economic content allows us to answer the question of what is taken into account in a particular account.
This classification is based on the grouping of accounting objects according to the stages of social reproduction:
1) production and production consumption;
2) distribution;
3) circulation and non-productive consumption.
accounting objects in the process of production and production consumption are fixed assets and inventories, as well as their movement (depreciation, repair costs, write-offs to cost, etc.). All this information can be obtained using three groups of accounts: non-current assets; productive reserves; production costs.
For process accounting distribution accounts of settlements (for wages, social insurance and security) and financial results are needed. Accounts that take into account the circulation process can be combined into three groups: finished products - goods and their sale; cash and funds in settlements.
For the accounting non-productive consumption the account serving production and economy is intended.
Accounting objects include economic assets, sources of their formation, business processes and results, so all accounts can be combined into the following groups.
On accounts first group for property accounting (inventory) reflects the presence, formation and movement of funds of an economic entity. All accounts in this group are active. Property accounts are divided into the following subgroups:
On accounts for accounting for property in the field of production means of labor and objects of labor are reflected. For example, the accounts for accounting for means of labor include the account “Fixed assets”, which reflects the movement of accounting objects at their original cost. The change in this estimate is recorded on the account "Depreciation of fixed assets".
To accounting accounts objects of labor include the accounts "Materials", "Animals for cultivation and fattening".
Accounts for accounting for property in the sphere of circulation are divided into the following subgroups:
Accounts for cash accounting: “Cashier”, “Settlement accounts”, “Currency accounts”, etc. They take into account all the cash of an economic entity located in the cash desk of the enterprise and in cash accounts in banks.
Accounts for accounting for items of circulation: “Finished products” and “Goods shipped”.
Accounts for accounting for funds in settlements, i.e. accounts for accounting for receivables, i.e. debts of other enterprises and persons to this enterprise.
The accounts of the subgroup of diverted funds are designed to record and control property that is not used for one reason or another in the economic cycle.
Depending on the reasons why these funds are not used in economic circulation, they can be presented as follows :
Losses- loss of property of an economic entity as a result of irrational use. Losses are reflected in the accounting on the accounts “Profit and Loss”, “Retained Profit (Uncovered Loss)”, and accounting and control is carried out according to the time of their occurrence.
Under investments in other enterprises understand the part of the property transferred by various organizations in the form of monetary and tangible assets in order to generate income. Such investments are called financial investments. Accounting for this part of abstracted funds is carried out on the account "Financial investments".
On accounts second group the sources of formation of property (assets) of the economy are reflected. They are divided into two subgroups:
Accounts for accounting for own sources of property formation
Accounts for accounting for borrowed sources
All accounts in this group are passive.
To accounts that reflect the movement of own sources of formation of property, include "Authorized capital", "Reserve capital", "Additional capital", "Retained earnings".
The accounts for accounting for borrowed (attracted) sources reflect all accounts payable (debts) of the given enterprise to other persons. They are divided into two parts: accounts for accounting for settlement obligations; and accounts for accounting for distribution obligations. Accounts for recording settlement obligations include accounts that reflect debts to banks for loans received from them (“Settlements on short-term loans and loans”, “Settlements on long-term loans and loans”), accounts for recording short-term and long-term loans received from other enterprises and an account for accounting for debts to suppliers of inventory items (“Settlements with suppliers and contractors”). The accounts for accounting for distribution obligations reflect debts to employees of the enterprise and the state arising in the course of production and economic activities: “Settlements with personnel for wages”, “Expenses for social insurance and security”, “Calculations for taxes and fees”.
Accounts used to record business processes and their results ( third group of accounts) are divided into three subgroups.
Accounts for accounting business processes and their results related to the production of products (works, services) and their cost is calculated. From the credit of these accounts, the costs allocated to the objects of accounting and included in the cost of finished products are written off. These include the accounts “Main production”, “Auxiliary production”, “General production expenses”, etc.
On accounts to record the circulation process the costs associated with the sale of products (works, services) are collected. These include accounts "Sales", "Expenses for sale". The first of them reveals the result of the sale of products (works and services).
To accounts for accounting for the results of business processes include the accounts “Other income and expenses”, “Profit and losses”. Accounts for recording the results of business processes are used to calculate (determine) the result of economic activity. An example is the Profit and Loss account. The credit of this account reflects the company's profit and income, and the debit - losses and expenses attributable to losses, used profit. By comparing the turnover on this account, determine the amount of retained earnings at the end of the year.
Grouping Accounts by structure allows you to correctly understand the value of turnovers and account balances and includes:
I group "Basic accounts". These include: inventory accounts, cash accounts, settlement accounts, capital and fund (stock) accounts.
II group "Regulating accounts". This group is represented by contractive and contra-passive accounts.
III group "Operating accounts". It includes accounts designed to record costs in various groupings, control their formation and distribution between various accounting objects. The following subgroups of operating accounts are distinguished: collective-distributive, budgetary-distributive, costs by economic elements, costing.
IV group "Comparing accounts". It includes accounts designed to compare income and expenses and record financial performance. Among them are operational-resulting and financial-resulting accounts.
Group V - "Off-balance sheet accounts".
Basic accounts are designed to account for economic assets and their sources.
I. Main Accounts serve as the basis for compiling the balance sheet. They are divided into inventory accounts, stock accounts and accounts for accounting for settlements.
inventory accounts are used to account for the property of the economy, the actual presence of which is established by conducting an inventory. All inventory accounts are active accounts. Inventory accounts include: “Fixed assets”, “Intangible assets”, “Cashier”, “Settlement accounts”, “Finished products”, etc.
stock accounts, used to account for their own sources of property formation are passive.
Accounts for accounting for settlements include accounts "Settlements with accountable persons", "Settlements with suppliers and contractors", "Settlements on taxes and fees", "Settlements on short-term loans and borrowings", "Settlements on long-term loans and borrowings", "Settlements with various debtors and creditors ".
II. Regulatory accounts keep the assessment of objects unchanged on the main accounts, specifying it. They have no independent meaning and are used together with the main account.
Regulatory accounts are divided into three groups according to the method of refining the assessment:
-regulating additional accounts always increase the value of the object and have a direct relationship with the main accounts. If the main account is active, then the additional account to it will be active.
So, the account "Authorized capital" is the main passive account. Its loan reflects the size of the authorized capital at the time of the formation of an economic entity. The “Additional capital” account reflects the change in the value of property in the course of the work of an economic entity. The "Additional capital" account increases the value of the object of the main passive account. Therefore, it is a regulatory passive account.
-contract accounts- opposite to the main ones, the assessment of objects on which they specify. Therefore, if the main account is active, then the counter account must be passive. A counter passive account is called contractive.
The main active account "Fixed Assets" reflects the initial cost of fixed assets. On the account "Depreciation of fixed assets" - the value of the cost of fixed assets transferred to expenses. The difference between the debit of the Fixed Assets account and the credit of the Fixed Assets Depreciation account is the residual value of the fixed assets.
-contra-additional accounts can increase and decrease the value of objects reflected in the main accounts.
The debit of the main active account "Materials" reflects a firm assessment of materials, and the debit of the account "Deviation in the value of material assets" shows the amount of excess of the actual costs of their acquisition over the accounting estimate. The sum of the data will show the actual cost of materials. If the materials are purchased at a cost lower than planned, then savings will be shown in the credit of the account “Deviation in the cost of material assets”. The actual procurement cost of materials will be determined as the difference between the debit of the "Materials" account and the credit of the "Deviation in the cost of material assets" account.
III. Operating accounts designed to account for costs and calculate the cost of products, works and services and are divided into groups:
Collection and distribution accounts(active). According to the debit of these accounts, expenses are collected for their distribution by accounting objects. They usually don't have any leftovers. An example of collecting and distributing accounts are the accounts: “General production expenses”, “General expenses”, “Sale expenses”.
Calculation accounts- active. They are used to account for costs and calculate the cost of products, works and services. These include the following accounts: "Main production", "Auxiliary production".
Budgetary distribution accounts are intended for the distribution of expenses for adjacent reporting periods. Accounts of this group can be active and passive. An example of an active budgetary distribution account is the "Deferred Expenses" account. An example of a passive account is the "Reserves for future expenses" account.
IV. Comparing Accounts are used to identify the results of the sale of products, works and services and include operational and financial results. A feature of the structure of these accounts is the reflection of one accounting object in two different estimates: in one for the debit, and in the other for the credit of the account. Comparing these estimates, reveal the result of the implementation. So, comparing the turnover on the debit and credit of the “Sales” account, the result of the operation is determined. If the turnover on the credit of the account is greater than the turnover on the debit (revenue is greater than the costs), then the "Sales" account has a credit balance, and the account is passive. If the cost of production and sale of products is greater than revenue, then the account is active. The result of the sale is written off to the income statement. Financial and performance accounts are designed to identify the result of financial and economic activities. An example is the active-passive accounts "Profit and loss", "Other income and expenses". Accounts have one balance. If the credit of the account is greater than the debit, then the balance will be credit (the account is passive). If the debit is greater than the credit, then the balance is debit (the account is active).
v. Off-balance sheet accounts are intended to reflect events that do not currently affect the balance sheet of an economic entity: to account for accounts receivable written off as losses due to the insolvency of debtors in order to control their financial position; to record received and issued warranty obligations; to account for depreciation of housing stock and external improvement. They are also used to account for funds not owned by the entity, i.e. accepted for rent, processing, storage, commission, installation.
Business transactions on off-balance accounts are reflected on the basis of contracts, acts, guarantee obligations and other documents. The information summarized on off-balance accounts does not affect the balance, but has a control or reference value, entries are made on them without indicating the relationship with other balance or off-balance accounts (simple entry - only Debit or only Credit). Off-balance accounts have a three-digit code. Off-balance accounts can be active and passive.
Active off-balance accounts include accounts: “Rented fixed assets”, “Inventory accepted for safekeeping”, “Materials accepted for processing”, etc.
An example of a passive off-balance sheet account is "Securing Obligations and Payments". The structure of this group of off-balance accounts is opposite to the structure of active accounts.
The formation of a wide variety of information required for management, planning, analysis and control, as well as identifying reserves, increasing production efficiency is carried out using a certain system of accounts. In accounting, a large number of different accounts are used, on the correct scientifically substantiated allocation of which depend: the correctness, validity and necessity of indicators obtained in the accounting system; information capacity of the system, its ability to provide control and analysis of financial and economic activities; characteristics and content of analytical accounting; reliability of accounting information, economic efficiency of its receipt and processing.
For the correct use of accounts, it is necessary to know what objects should be taken into account on them and what data can be obtained using one or another account. The way to know the essential characteristics of synthetic accounting accounts, their purpose and content, trends in the further development of the system of accounts is their classification according to various criteria.
The classification of accounts answers the questions: what information, how and where does the accounting system reflect and generalize? It is built on two grounds: economic content and purpose and structure. In the process of classification, separate accounts are collected into scientifically based groups and subgroups and, what is more important, all information on financial and economic activities is divided (decomposed) into parts that form the structure of generalizing accounting indicators. Both classifications are closely related and complement each other. Knowledge of the features of the accounts and their correct application in practice is possible only as a result of studying the economic content, purpose and structure of the accounts. Consider the classification of accounts in order.
Classification of accounts by economic content (economic classification) shows what is taken into account on the account, i.e. what specific object is reflected on it. This classification allows you to establish which accounts should be used for a comprehensive description of this accounting object. It allows you to determine the list of accounts or homogeneous groups that are necessary to reflect the financial and economic activities of the organization. In addition, it provides a common understanding of the principles of reflection and generalization of financial and economic activities and a uniform construction of the accounting system on a national economy scale.
The economic classification is based on the grouping of accounting objects. Therefore, it is organically connected with the content of the subject of accounting and its objects of accounting. Hence, knowledge of the subject of accounting facilitates the assimilation of the classification of accounts according to economic content. In accordance with this, accounts (as well as the subject of accounting) are divided into three main groups: accounts for accounting for the composition of the organization's property, accounts for accounting for the obligations of the organization and accounts for accounting for business transactions. In turn, each of the groups is divided into subgroups.
I. Accounts for accounting for the composition of the organization's property are divided into two subgroups: accounts for fixed assets and other non-current assets and accounts for working capital. The accounts of this group are active, that is, their debit reflects the presence and increase of funds, and the credit shows a decrease in funds. This provision follows from the fact that the property of the organization in terms of composition and location is reflected in the asset balance, the basis of the entry for which is the balance of active accounts, hence the accounts for accounting for property are active.
Accounts for fixed assets and other non-current assets are intended to reflect information about the means of labor (fixed assets), about the presence and movement of the organization’s investments in a part of property, intangible assets, about the costs of objects that will later be taken into account as fixed assets, land plots, nature management objects, etc. D .. Representatives of this subgroup are accounts 01 "Fixed assets", 03 "Profitable investments in tangible assets", 04 "Intangible assets", 08 "Investments in non-current assets", etc.
Account 01 "Fixed assets" is intended to summarize information on the availability and movement of fixed assets of the organization that are in operation, stock, mothballed, leased, trust management. Fixed assets include buildings, structures, transmission devices, working and power machines, equipment, vehicles, etc.
Account 03 "Profitable investments in material assets" is intended to summarize information on the presence and movement of the organization's investments in a part of property, buildings, premises, equipment and other valuables that have a material form, provided by the organization for a fee for temporary use (temporary possession and use ) for the purpose of generating income.
Account 04 "Intangible assets" reflects information on the presence and movement of the organization's intangible assets.
Account 08 "Investments in non-current assets" is intended to summarize information about the organization's costs in objects that will later be accepted for accounting as fixed assets, land plots and nature management objects, intangible assets, as well as about the organization's costs for the formation of the main herd of a productive and working livestock.
Accounts for accounting for working capital are designed to summarize information on the movement of inventories and funds in the sphere of circulation, as well as the current part of the costs of future periods.
Production stocks include objects of labor intended for processing, processing, use in production and for household needs, incompletely processed and products that have not passed tests and technical acceptance - work in progress, as well as means of labor, which, according to accounting standards, are included in working capital (inventory, tools, household supplies and other means of labor that are not related to fixed assets). Accounting for inventories, inventory and household supplies is kept on accounts 10 "Materials". Accounting for the presence and movement of young animals, birds, animals, rabbits, bee colonies is kept on account 11 "Animals for cultivation and fattening", products that have not been fully processed and have not passed testing and technical acceptance (work in progress) - on accounts 20 "Main production" , 23 "Auxiliary production" and other accounts.
Funds in the sphere of circulation include objects of circulation (finished products), cash and funds in settlements.
Accounting for finished products is kept on account 43 "Finished products". This account is used by organizations engaged in industrial, agricultural and other production activities.
Cash accounts are designed to summarize information on the availability and movement of funds belonging to the organization in Russian and foreign currencies, held in cash, on settlement accounts, on foreign currency and other accounts in banks in the country and abroad. The representatives of accounts for accounting for funds are accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", 55 "Special accounts in banks", 58 "Financial investments", etc.
On the accounts for accounting of settlements, settlements with legal entities and individuals are taken into account. These accounts are used to account for settlements with buyers and customers for construction and installation works, facilities and services performed and delivered to them, with accountable persons, for loans provided to employees of the organization, for compensation for material damage, with various debtors and creditors, etc. These include accounts 62 "Settlements with buyers and customers", 71 "Settlements with accountable persons", 73 "Settlements with personnel on other operations", 76 "Settlements with various debtors and creditors", etc.
To summarize information on expenses incurred in this reporting period, but related to future reporting periods, account 97 "Deferred expenses" is used. In particular, this account may reflect the costs associated with mining preparation work; preparatory work for production due to their seasonal nature; development of new production facilities, installations and units; uneven repairs of fixed assets during the year (when an appropriate reserve or fund is not created), etc.
II. Accounts for recording the obligations of the organization are divided into two subgroups: accounts for accounting for sources of own funds and accounts for accounting for sources of borrowed (attracted) funds. All these accounts are passive, which is explained by the fact that funds by source of education and purpose are reflected in the liabilities side of the balance sheet.
The main entry for the liability balance sheet is the balance of liability accounts. Hence the liability accounts are passive.
On accounts for accounting for sources of own funds take into account the funds allocated to the enterprise by the state, invested in it by the owners, funds created by the enterprise itself in the course of financial and economic activities, targeted financing, as well as other reserves. Representatives of this subgroup of accounts are accounts 80 "Authorized capital", 82 "Reserve capital", 83 "Additional capital", 84 "Retained earnings (uncovered loss)", 86 "Target financing", 63 "Reserves for doubtful debts", 96 " Reserves for future expenses.
On accounts for accounting for sources of borrowed (attracted) funds funds that do not belong to this enterprise, but are temporarily at its disposal and used in its economic turnover (bank credits, loans, accounts payable, obligations to distribute gross domestic product) are taken into account. To account for borrowed sources of funds, accounts 66 "Calculations on short-term loans and borrowings", 67 "Calculations on long-term loans and borrowings", 60 "Calculations with suppliers and contractors", 68 "Calculations on taxes and fees", 69 "Calculations on social insurance and security", 70 "Settlements with personnel for remuneration".
III. Accounts for recording business transactions in the economic classification constitute the third group of accounts. They are designed to monitor and control business processes. The main processes of financial and economic activity of the organization are the processes of supply (procurement), production and sale.
On the accounts of the production process, the costs associated with the production of products (materials, wages, depreciation of fixed assets and intangible assets, etc.) and output are taken into account, which makes it possible to determine its cost. These accounts include accounts such as 20 "Main production", 23 "Auxiliary production", 25 "General production expenses", 26 "General expenses", 28 "Rejection in production", 29 "Service production and farms", 40 "Issue products (works, services)", 46 "Completed stages of work in progress".
To account for the process of selling products (works, services), fixed assets and other assets, as well as determining financial results, accounts 90 "Sale" and 91 "Other income and expenses" are used.
All accounts of the group under consideration (with the exception of accounts 90 and 91) are active. However, it should be noted that the classification of many of them as active is rather conditional, because they do not have a balance (accounts 25,26,28). The same remark applies to accounts 90 and 91, classified as active-passive accounts, although the last balances also do not have and for this reason are not reflected in the balance sheet.
In general, the classification of accounts by economic content can be represented as the following diagram (see diagram).
CLASSIFICATION OF ACCOUNTS BY ECONOMIC CONTENT
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ACCOUNTING ACCOUNTS | |||||||||||||||||||||||||||||
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To account for the composition of the property |
To account for liabilities |
To account for business operations |
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fixed assets and other non-current |
working capital |
Sources of own funds |
Sources of borrowed funds | ||||||||||||||||||||||||||
Conclusion.
Classification of accounts by economic content shows what is taken into account in the account. It is based on the grouping of accounting objects. In accordance with this, accounts (as well as the subject of accounting) are divided into three main groups: accounts for accounting for the organization's property, liabilities and accounts for accounting for business transactions. In turn, each of the groups is divided into subgroups.
The classification of accounts by purpose and structure is organically linked with the classification by economic content, which we will consider in detail in the second question of this lecture.
INTRODUCTION
Account classification takes special place in the theory of accounting: it is a methodological basis for the construction of charts of accounts - tools for practical accounting.
Attitudes towards the value of account classification have changed significantly. So in the 60s of the twentieth century. it was believed that the classification facilitates the study and understanding of the purpose, content and structure of accounts, allows them to be used correctly in practical work; in modern conditions of the development of market relations, the significance of the classification of accounts is considered much broader, since it is necessary not only to streamline the accounts, but also to create an information system that reflects the economic activity of the organization based on an analysis of the needs for such information and identifying the possibilities of obtaining it on the accounts.
The importance of studying and further researching the classification of accounts is increasing in connection with the transition Russian organizations on IFRS (World Financial Reporting Standards). An essential guarantee of the reliability and transparency of public financial statements prepared in accordance with IFRS is the compliance of each item of the report with the balance of the corresponding account.
Everyone knows that accounting accounts form the basis of the information system of an economic entity, and are also carriers of information and at the same time a way to obtain it. In this regard, accounting should have such a system of accounts that would adequately reflect and characterize all the financial and economic activities of the organization, contribute to the operational management and management of the organization, control over the fulfillment of tasks, identify and optimal use of on-farm reserves.
The relevance of this topic is due to the fact that without the existence of accounts it is difficult to imagine modern accounting. In this regard, the purpose term paper is to explore and discover general classification accounts, consider in detail the classification of accounts by structure and purpose.
In accordance with the goal, the following tasks are defined:
1. To study the essence, principles of formation, goals and features of the classification of accounts;
2. Identify what is the purpose of the classification of accounts for modern organizations;
3. Familiarize yourself with the classification of accounting accounts according to various criteria;
5. Determine the composition of the accounts related to each classification group;
CHAPTER 1. THEORETICAL ASPECTS OF GROUPING AND CLASSIFICATION OF ACCOUNTS
1.1 Theoretical basis for the classification of accounts
The first requirements for the nature of the classification of accounts were put forward at the end of the 19th century: comprehensive (complete), adapted to the characteristics of the organization, correctly arranging accounting objects by material categories, business processes, liquidity of property and its legal structure, allowing further division and aggregation of accounts.
In the modern sense, the classification of accounting accounts is their grouping according to economically homogeneous accounting objects, purposes and ways of reflecting these objects on the accounts.
The signs by which accounts should be grouped must capture the economic essence of accounting objects, the environment in which certain entities operate, as well as the features of the formation of an information system in the direction of satisfying the relevant information. Such approaches to the classification of accounting accounts are a fairly rigid structure, regulated by regulations and used in accounting for a long time.
The classification of accounts throughout the history of accounting has been based on a variety of features. The first classifications of accounts subdivided them into real and personal, into accounts of the owner, administrator, agents and correspondents, i.e. associated them with property and liability law, without assuming any other signs. This was followed by a classification according to mixed characteristics (legal, economic, structural): the accounts of capital, values, third parties, order and method (operational, resultant, etc.) were singled out. These approaches gained further distribution in the early twentieth century. and had a significant impact on modern approaches.
Accounting accounts form the basis of the information system necessary to manage the financial and production activities of the organization. The diversity of the facts of economic life, reflected in accounting by registering on the relevant accounts, implies their streamlining, i.e. classification on certain grounds. The classification of accounts represents a set of rules for the distribution of accounting accounts into groups and subgroups in accordance with the established signs of similarity or difference. The purpose of the classification is to identify and reflect the trends in the development of the studied population, the regularity manifested in the classification features and the characteristics of elements that are not yet known or created.
It should be noted that when constructing any classification of accounts, one must keep in mind the requirements for it. According to these requirements, the classification should be:
1) comprehensive and complete, that is, all business processes, means and sources must be reflected in the accounts;
2) adapted to the characteristics of the organization;
3) reflect the legal structure of the funds correctly and in accordance with the laws;
4) provide for the location of accounting objects by material categories, business processes and liquidity of property;
5) adapted to the further division of the accounts and their consistent strengthening.
In addition, most often the classification of accounts is carried out for the sake of three important purposes:
1. Understand the meaning, function and purpose of this or that account, how it fundamentally differs from other accounts or, conversely, what is common between one or another account.
2. To make it easier for students to study the nature of accounts, and for a practicing accountant to use them.
3. Help in drawing up plans of accounts.
Since accounts are carriers of information and a one-time method of obtaining it, the classification of accounts should be carried out according to various criteria. In the 1930s, the desire to classify accounts according to economic criteria, purpose and structure prevailed, which gave rise to many contradictions that have not yet been overcome. The currently used classification of accounting accounts is based on the economic classification of funds, sources and processes, is unified and is built on the basis of the content, purpose and structure of the accounts.
Classification is not just about streamlining a fixed set of accounting accounts, it consists in designing a system of accounts based on a study of the production, economic and financial processes that make up the activities of economic entities, an analysis of information needs to reflect them and identify the possible receipt of this information.
1.2 Necessity of accounting classification
The transition to a market economy led to the emergence of new accounting objects that were previously alien to costly management methods. In this regard, there is a need to develop new features for classifying accounts, dividing the latter into other groups and subgroups about property and sources of its formation.
Therefore, the Government of the Russian Federation in the "Concept for the development of accounting and reporting in Russian Federation for the medium term" dated July 1, 2004. No. 180 (hereinafter referred to as the “Concept ...”), a very clear goal was set: “... the creation of acceptable conditions and prerequisites for the consistent and successful performance of the accounting and reporting system’s inherent functions in the economy of the Russian Federation. In particular, the functions of generating information about the activities of economic entities, useful for making economic decisions by interested external and internal users.
In addition, the "Concept ..." strictly defines the main direction of development of accounting and reporting: "...improving the quality of information generated in them", i.e. the use by the organization of such synthetic accounts (based on the generally accepted Chart of Accounts for accounting for the financial and economic activities of the organization and instructions for its use, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, hereinafter Chart of Accounts), which will fully reflect the financial condition, state of property and obligations of the organization to other organizations and credit institutions.
Federal Law "On accounting» No. 129-FZ also noted the importance of reliable, complete and accessible information generated by the organization: «... ensuring uniform accounting of property, liabilities and business operations carried out by organizations; compiling and providing comparable and reliable information on the property status of organizations and their income and expenses, necessary for users of financial statements” .
This is achieved by classifying the accounts. Since they are both a carrier of information and a source of its receipt, the classification should be carried out according to various criteria. These signs should reflect the economic essence of the objects of accounting supervision, the environment in which certain objects operate, as well as the features of the formation of information flows for the management needs of the enterprise. Such approaches to the classification of accounts can be fully implemented, since the system of accounts is a permanent structure, regulated by law and used in accounting for a long time.
But the classification comes down not only to streamlining a fixed set of accounting accounts, but consists in designing a system of accounts based on the study of production, economic and financial processes that make up the activities of economic entities, analyzing the need for information to reflect them and identifying opportunities for obtaining this information.
The classification of accounting accounts is aimed at establishing a minimum of accounts that is necessary and sufficient for describing the objects of accounting supervision, distributing these objects to specific accounts, breaking down the formed system into classes grouped according to a certain common feature.
The problem in compiling the classification of accounts is the choice of the attribute by which it is necessary to classify. AT different times there were different points of view about whether classification should be carried out according to one or many characteristics. As a result, the prevailing opinion was the point of view of the need to classify not only by economic content (shows what is taken into account on the account), but also by structure and purpose, which shows how the registration of the facts of economic life is carried out on accounting accounts.
A unified classification has a large practical value. Helping to understand the economic content of each account, it facilitates the correct accounts for grouping accounting objects. By clarifying the purpose of each account, its functions and the nature of the indicators, it helps to correctly apply the accounts for current management and control. Revealing the technical properties and features of the structure of accounts, it ensures the correct maintenance of accounts in accordance with their structure. A large number of accounts used in accounting require their streamlining and systematization.
1.3 Types of account classifications
In its most general form, modern classification theory provides for grouping accounts according to the following criteria:
1) economic content
2) purpose and structure
3) in relation to the balance sheet
4) by the degree of detail
A large number of various accounts are used to account for and control economic assets, their sources and production processes. A number of accounts used in accounting have common features or economic content, i.e. by objects reflected in accounting, or by purpose and structure, i.e. by the role they play in accounting, or by the principles of construction.
Classification of accounts by economic content (economic classification) answers the question of WHAT is reflected in a particular account. In other words, what is the nature of the object being taken into account, how many accounts are needed in order for this or that object to receive complete description in the current account. On this basis, accounts are divided into three groups:
1. Accounts for accounting for property by composition and location allow you to control their presence and movement (receipt and disposal). All accounts in this group are active and have a debit balance; debit turnover shows receipt, credit turnover shows expenditure; analytical accounting is maintained for each type of funds in physical and monetary terms.
2. Accounts of sources of economic funds allow you to control the availability and movement of sources, both your own and attracted. The accounts of this group are passive, the balance is credit, the increase in sources is reflected in the credit, the use is reflected in the debit, as a rule, accounting is carried out in monetary terms for each source separately.
3. Accounts of business processes (procurement, production and sale) and financial results allow you to monitor and systematically control the processes of procurement (supply), production and sale (sales).
On the accounts reflecting the supply process, the actual procurement costs are taken into account, the volume of the harvested valuables is shown, and their actual cost is calculated. The debit balance shows the costs of the unfinished nature of the procurement process.
In the debit of accounts reflecting the production process, all costs that determine the actual cost of manufactured products are taken into account. The debit balance on these accounts shows the costs of work in progress.
Sales (sales) accounts reflect and control the process of selling finished products. The debit records the sold products at full cost, including the costs of its sale; the credit reflects the proceeds received for these products. The balance shows the financial result (debit - loss, credit - profit).
This classification has developed in several directions, which indicates the vagueness of the classification feature itself, its insufficient scientific study and is associated with the ambiguity of the applied economic theories.
The classification of accounts by purpose and structure (structural classification) complements the economic classification in terms of the scientific formulation of accounting. The purpose of classifying accounts by purpose and structure is to obtain the necessary information about the formation and use of economic assets, as well as the sources of their formation.
This classification gives an answer to the questions: why are certain accounts needed, what indicators can be obtained using separate accounts in order to effectively manage the organization.
The accounts in the classification are combined into separate groups. Each of them, in contrast to the economic classification, combines accounts not according to the economic homogeneity of the objects considered, but according to their place in the process of expanded social production.
This classification includes the following groups:
1. Main accounts - these are accounts designed to account for the standing and movement of economic assets and the sources of their formation ("Fixed assets", "Materials", "Goods", etc.) These accounts are enough to draw up a balance sheet, hence the name - main accounts .Among them are:
a) Inventory (active) accounts are designed to account for material assets and cash.
b) Stock (passive) accounts are used to account for the capital (stock reserves) of the organization.
c) Settlement accounts (active, passive and active-passive) are used to record and control the status of settlements between the organization and other organizations and individuals. They reflect settlements with suppliers, buyers, budget, personnel, etc.
2. Regulating (reflecting) accounts are provided for by the instructions to the current Chart of Accounts, where in the instructions for the accounts of Section III it is noted that the relationship between accounting by elements and by items of expenditure is carried out using specially opened accounts. They specify and regulate the assessment of the means and sources of their formation. Regulatory accounts are divided into:
a) contractual - used to determine the residual value of fixed assets, intangible assets
b) counterpassive - used to regulate the balance of passive accounts
3. Operating accounts are accounts that take into account business processes (production, supply and sales). By structure and purpose, they are divided into:
a) collection and distribution accounts are designed to account for expenses (expenses) that at the time of occurrence cannot be attributed to a specific object
b) budget-distributive are designed to distribute income and expenses in order to evenly include expenses in the costs of production and circulation, as well as to distribute income in future periods
c) costing accounts are used to record costs and determine the actual cost of manufactured products, work performed and services rendered
4. Comparing accounts are designed to calculate the financial result of both individual business processes and organizations as a whole. They are divided into:
a) operational-result, accounts are used to record the results of business processes
b) financial results accounts reflect the financial result of the organization's business activities
5. Off-balance accounts are designed to account for funds that do not belong to the organization, valuables temporarily held by it and obligations on them.
In relation to the balance sheet, all accounts are divided into active (which can only have a debit balance), passive (having a credit balance) and active-passive (on which both debit and credit balances can form at the end of the reporting period).
In accounting practice, there is also such a sign of the classification of accounts as according to the degree of detail of data. In this case, 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 on which accounting is kept in a generalized form and only in monetary terms. The peculiarity of synthetic accounts is that they have a direct connection with the balance, entries on them are made briefly.
Analytical accounts are used to obtain detailed, detailed, dissected (analytical) data on accounting objects. Analytical accounts are opened in addition to synthetic ones, in order to detail them and obtain private indicators for each individual type of economic assets, their sources and processes.
CHAPTER 2. CLASSIFICATION OF ACCOUNTS BY STRUCTURE AND PURPOSE
Classification of accounts by purpose and structure is a grouping of accounting accounts according to the most significant features, ensuring the unity of accounting of economic resources in the process of expanded reproduction. The classification of accounting accounts by structure is based on the accounting standard in each accounting account provided for by the Chart of Accounts. If the Chart of Accounts contains a grouping of accounts by economic content, then a sign of the classification of accounts by purpose and structure are the general accounting rules for each group of accounts and analytical accounting. Such a classification allows answering the question: how are accounting objects accounted for in a particular group of accounts?
Accounts in the classification are grouped into the following groups:
1. group "Basic accounts". These include: inventory accounts, cash accounts, settlement accounts, capital accounts.
2. group "Regulatory accounts". This group is represented by contractive and contra-passive accounts.
3. group "Operating accounts". It includes accounts designed to record costs in various groupings, control their formation and distribution between various accounting objects. The following subgroups of operating accounts are distinguished: collective-distributive, budgetary-distributive, costing, reflecting.
4. group "matching accounts". It includes accounts designed to compare income and expenses and record financial performance. Among them are operational-resulting and financial-resulting accounts.
5. group "Off-balance sheet accounts"
2.1 Characteristics of main accounts
With the help of these accounts, systematic monitoring of the material security of the production process, the state of obligations with other enterprises and organizations is carried out. The priority of the content of the accounts of this group in relation to other groups predetermined its name.
The main accounts are divided into:
1. inventory accounts. Inventory (active) accounts are designed to account for material assets and cash. An example is accounts 01 “Fixed assets”, 04 “Intangible assets”, 11 “Animals for growing and fattening”, 50 “Cashier” and others. These accounts are used to record property subject to inventory, as well as to control the presence and movement of this property (economic assets in the form of certain material assets). The inventory subgroup includes accounts: fixed assets, intangible assets, materials and other inventories, finished products, goods and other property. Since the balance of funds on these accounts is carried over from one reporting period to another, they are also called real accounts. The presence and movement of funds in inventory accounts, which take into account material values, are reflected not only in monetary value, but also in natural meters. These are active accounts, so the record scheme is the same as on all active accounts. Analytical accounting is carried out for each object of material values and controlled by the location of these values. The balance (balance) for each inventory account of material assets should be equal to the balance of funds in kind, and for cash accounts - their actual availability. Periodically, through the inventory, checks are carried out on the balances of funds in kind, which are compared with the balances of inventory accounts and, as necessary, make clarifications.
General accounting rules:
1. The whole parish, i.e. the receipt of these funds is recorded in the debit of inventory accounts, and the expense, i.e. reduction, accounting funds - on credit.
2.Balance in inventory accounts is debit only.
3. In the debit of inventory accounts, the actual cost (the total amount of current costs for their acquisition and procurement for the buyer) of inventory items is recorded; for fixed assets - the initial cost (the total amount of capital costs for the construction and acquisition of fixed assets).
4. In the credit of the inventory accounts, the expenditure of property for production and economic needs is recorded, in case of sale and other disposal - in correspondence with the accounts of production, commercial and operating expenses.
5. Analytical accounting is conducted both in monetary and natural units of measurement.
6. The balance recorded in the inventory accounts is transferred to the balance sheet in accordance with the current rules for its compilation.
Table 2.1
Scheme of inventory accounts
The balance on these accounts is debit only.
2. Cash accounts. These accounts are designed to record the company's cash. These include accounts: “Cashier”, “Settlement accounts”, “Currency accounts”, “Special bank accounts”, “Transfers on the way”. General accounting rules:
1.Money funds are the assets of the enterprise and are accounted for on active accounts.
2. Entries in the debit of these accounts mean the receipt of funds, and entries in credit - their expenditure.
3. The balance in cash accounts is only debit.
4. Analytical accounting is kept only in monetary units.
Table 2.2
Scheme of cash accounts
3. Settlement accounts. Designed to monitor the status of settlements with enterprises, organizations and individuals. Settlement accounts can be active, passive and active-passive.
Active accounts are used to account for receivables and have only a debit balance (account "Settlements with buyers and customers", etc.).
Table 2.3
Scheme of active settlement accounts
Passive accounts are used to account for accounts payable, having only a credit balance (accounts "Settlements with suppliers and contractors", "Settlements on short-term loans and borrowings", etc.).
Table 2.4
Scheme of passive settlement accounts
Active - passive accounts are designed to account for mutual settlements (various debtor-creditor relations) and have signs of both active and passive accounts. In such accounts for one legal and individuals the balance can be debit, and for others - credit, and in general - both debit and credit. An example of accounting accounts of this group are accounts of settlements with accountable persons and with other debtors and creditors.
Table 2.5
Scheme of active-passive settlement accounts
General accounting rules for settlement accounts:
1. Formation of all types of receivables and repayment of accounts payable are taken into account in the debit of settlement accounts.
2. All types of accounts payable and repayment of accounts receivable are taken into account in the credit of settlement accounts.
3. Debit balances are recorded in the asset balance as part of accounts receivable, credit balance - respectively, in the balance sheet liability as part of the organization's liabilities.
3. Capital accounts. These accounts serve to group and summarize information about the state and movement (change) of the organization's own capital. This group of accounting accounts is represented by the accounts “Authorized capital”, “Reserve capital”, “Additional capital”, etc.
Table 2.6
Diagram of capital accounts
General accounting rules:
1. The organization's own capital accounts have the structure of a passive account.
2. Economic facts on the formation and replenishment of capital are reflected in the credit of the accounts, and on the use and decrease of capital - in the debit.
3.Balance credit (or zero).
4. Analytical accounting is kept in a monetary meter.
5. The balances recorded on these accounts are reflected in the liability of the enterprise's balance sheet.
3.2 Characteristics of regulatory accounts
Regulating accounts are used in all Russian and foreign accounting standards. They are necessary for the accounting adjustment of the initial valuation of economic assets or sources recorded in the relevant accounting accounts, in addition to which the adjusting accounts are maintained.
Their main purpose is to account for the amounts of revaluation, markdown, depreciation, regulating the initial cost of assets; changes in the book value of securities listed on the stock market; determination of the real value of receivables (accounts receivable).
Regulatory accounts are divided into contractive, i.e. opposite active, and counterpassive, i.e. the opposite of passive.
So, in relation to the active account "Fixed assets", the account "Depreciation of fixed assets" is contractive; the account "Amortization of intangible assets" is contractive to the active account "Intangible assets".
Regulating contractual accounts are used to determine the residual value of fixed assets, intangible assets: their initial cost minus accumulated depreciation means the residual value. The following accounts are also contractual: “Reserve for the depreciation of investments in securities” - to the accounts of financial investments, “Reserve for doubtful debts” - to the accounts of accounts receivable (unrealistically receivable).
In the balance sheet, the balances recorded in the regulatory accounts are not reflected. Adjustment (regulation) of the assessment of economic means and sources occurs before the balance sheet is drawn up off-system (without drawing up accounting entries). Thus, depreciable property in the balance sheet is taken into account only at residual value.
Contra-passive accounts are used to regulate the balance of passive accounts. These include the account “Own shares”, designed to account for own shares repurchased from shareholders (participants), which leads to a decrease (adjustment) in the amount of actually working authorized capital.
3.3 Characteristics of operating accounts
The group of operational accounting accounts is represented by accounts designed to account for business processes. Technical indicators of business processes, including physical volumes, are objects of operational-technical and managerial accounting, while the objects of accounting are expenses (costs, expenses) for the processes of supply and marketing (costs in the sphere of circulation) and production activities.
Operational accounts are divided into collective-distributive, budgetary-distributive (distributive for reporting periods) and calculation.
Collective distribution accounts.
Collection and distribution accounts (accounts 25, 26.94) are intended for fixing, grouping, summarizing (collecting) and subsequent distribution in the current reporting period of costs associated with the procurement process; expenses accompanying a certain type of activity (overheads), as well as expenses related to the sale of labor products (sales expenses). The costs of supply and marketing activities as a whole are combined into distribution costs: additional, related to the continuation of the production process in the sphere of circulation, and net - the costs of acquiring inventories.
The collection and distribution accounts include: 25 “General production expenses”, 26 “General expenses”, 94 “Shortages and losses from damage to valuables”. A distinctive feature of these accounts is the absence of a balance on them. Therefore, they are not presented in the balance sheet. These accounts perform the accounting function of monitoring compliance with budget allocations for such overhead costs as general production or general running costs. Therefore, they are also called control and distribution accounts. They collect costs for them in the context of estimated debit items. The expenses collected on debit for the reporting period are written off from the credit of these accounts in order to distribute them indirectly among calculation objects. Account 94 “Shortages and losses from damage to valuables” is intended to summarize information on the amounts of shortages and losses from damage to material and other valuables (including cash) identified in the process of their preparation, storage and sale, regardless of whether they are subject to attribution to accounts accounting for production costs (sales expenses) or responsible persons. The debit of account 94 reflects the amount of shortages and losses, and the credit - their write-off for the intended purpose. Budgetary distribution accounts. The principle of conformity of income and expenses and their temporal reference to the corresponding reporting period is ensured by the presence of budgetary distribution accounts in the accounting plan. These accounts (accounts 63, 84, 96, 97, 98) are intended to record (any enterprises) that do not coincide in time of their formation with the reporting period in which they should be included in production costs or trading costs. At the same time, some expenses of the enterprise are incurred in the reporting period, but in relation to production costs, they can only be written off later, in subsequent reporting periods, and the active account “Expenses of future periods” is used to account for them. Deferred expenses, by their economic nature, constitute a group of deferred expenses, i.e. expenses not recognized in the reporting period in which they were actually incurred (paid), and in the context of the formation of production costs, these assets will be written off only in future periods when the services they provide are used. Other expenses, on the contrary, have not yet took place, but in the foreseeable future they are inevitable; moreover, their standard amount, purpose, cost objects are known in advance. Therefore, it is advisable to include such expenses in the costs of the reporting period in the calculated normalized amount, although the actual costs are expected only in the following reporting periods. Such recognition of expenses in accounting is called the reservation of future expenses and payments. The reserved amounts of expenses for a particular type of activity and the use of the funds of the cost reserve are recorded in the passive account “Reserves for future expenses”. The “Reserves for future expenses” account, in accordance with the current Chart of Accounts, is designed to account for the availability and movement of amounts reserved for specific purposes. , but relating to future reporting periods or recognized in the reporting period, but formed later and attributed to the reduction of monthly accrued reserves for future expenses. Calculation accounts
Calculation accounts (accounts 20, 23, 29, 44) are intended for accounting, grouping and accounting generalization of production costs and calculating the actual production cost of commercial products. Calculation accounts form information for costing calculations of the actual cost of procured inventories, manufactured products, etc. Calculation accounts are active.
The debit of the calculation accounts collects the costs associated with the formation of the inventory value of fixed assets (account 08 "Investments in non-current assets"), the cost of procurement of materials (account 15 "Procurement and acquisition of material assets"), the cost of manufactured products (account 20 "Main production" ), etc. Received and credited tangible assets are written off at the calculated cost on the credit of calculation accounts. The presence of debit balances on them indicates that they also have signs of inventory accounts. From the credit of the calculation account, the transfer of cost indicators for completed production facilities is carried out. The debit closing balance (indicators of the cost of work in progress) is transferred to the balance sheet as a summary item "Work in progress", which includes the balances of the accounts "Main production", "Semi-finished products of own production", "Auxiliary production", "Auxiliary production and farms" and etc. In the new period, these indicators are entered into the calculation account in the form of a debit opening balance equal to the value of work in progress at the beginning of the period. Calculation accounts are used to obtain the data necessary for calculating the cost of manufactured products, work performed, services rendered.
Reflective accounts
The reflective accounts record the costs of ordinary activities by economic element. These include accounts: "Material costs", "Labor costs", "Deductions for social needs", "Depreciation", "Other costs".
These accounts are intended for management accounting and provide one of the options for accounting and summarizing information on the formation and calculation of the cost of products, works, services in the processes of production and sale (marketing).
3.4 Characteristics of matching accounts
Comparing accounts are designed to compare the income and expenses of the organization and identify the final financial result of the activity for the reporting period. The following components of the financial result from sales and other operations are compared and reflected in accumulative records: income from ordinary activities of the organization (for example, from the sale of assets) - with the commercial actual cost of goods sold (goods, works, services), as well as with the residual and book value fixed assets, intangible and other assets, other expenses. Sales income - cash or other values received from the sale of assets, which are recognized as products are delivered, works are delivered, services are rendered and settlement documentation is presented to the buyer, or as (at the time) payment is made for the cost of the sold assets, the ownership of which has passed to the buyer. In other words, income is an item of increase in equity as a result of the sale of assets during the reporting period. The indicators of financial results are determined by comparing the debit (expenses) and credit (income) accounts turnover. Matching accounts are subdivided into:
Operational-resulting accounts
Financial results accounts
Operational-resulting accounts
Operational and resultant accounts are provided for summarizing information about individual processes of the economic activity of an enterprise, as well as determining the financial result for each of them.
The list of operating results accounts includes account 90 "Sales" and 91 "Other income and expenses". In relation to the balance, these accounts are active-passive. They are closed for each reporting period and therefore are not indicated in the balance sheet.
General accounting rules:
1. The debit of the accounts takes into account the commercial cost of the sold products of labor; residual value of fixed assets, intangible assets; book value of materials and other current assets; paid penalties, fines, forfeits for violation of the terms of contracts; interest paid on loans and borrowings.
2. The loan takes into account (upon recognition) the amount of proceeds from the sale of goods, products, performance of work, provision of services and other operations (for ordinary activities) and income from other operations.
3. By comparing two assessments of the assets of the enterprise, the financial result is profit or loss (if DO D means the amount of loss from sales and other operations; if KODO, then C K indicates the profit received).
4. Balance-free matching accounts (DO=CO): the balances recorded on them are “closed” on a monthly basis, i.e. are included in the financial results from sales and other operations in the debit or credit of the Profit and Loss account.
5. Analytical accounting is kept for each type of assets sold; by regions of sales; for each type (item) of other income and expenses.
Matching accounts are used to determine the financial results of individual business processes or the entire business of an enterprise by comparing the debit and credit turnover accounted for in these accounts. Financial results obtained in the course of carrying out ordinary and other activities and recorded in matching accounts using accounting calculations are called accounting (accounting) profit or accounting (accounting) losses.
Financial results accounts
To summarize information on the formation of the financial result of the organization, financial-result accounts are used. These accounts are represented by the Profits and Losses and Deferred Income accounts.
The Profit and Loss account contains accounting and economic information on the formation and repayment of accounting losses or the expenditure of accounting profits in the reporting year.
In accordance with accounting standards, accounting profit (loss) is the final result, accounted for and calculated in accordance with the principles and assumptions of financial accounting determined by the accounting policy of the enterprise, and as a rule, does not coincide with the total amount of profit subject to tax. Accounting profit is included in the financial statement of profit and loss as an item of the said statement. The amount of accounting losses is included in the income statement as an item of losses.
The “Profit and Loss” account is active or passive, depending on the “folded” financial result: in case of losses - debit balance, in case of gross profit - credit balance. The composition of accounting profit includes profit from sales of marketable products (goods, works, services), as well as operating and non-operating income minus operating and non-operating expenses, the list of which is regulated by current regulatory documents. The debit of the account reflects losses (losses), and the credit - profits (income) of the enterprise. Comparison of debit and credit turnovers on the Profit and Loss account shows the final financial result for the reporting period, i.e. gross profit or gross losses (gross profit is the entire amount of the enterprise's profit before deductions and deductions). At the end of the reporting year, after reflecting all business transactions and calculating financial results, as well as part of the profit remaining at the disposal of the enterprise, the Profit and Loss account is closed. Analytical accounting on the account is kept for each group of profits and losses; his data is the basis of taxable profit. The balance sheet takes into account net profit remaining undistributed at the end of the reporting period (item "Retained earnings").
The article "deferred income" is intended to account for income actually received but related to future reporting periods, as well as upcoming receipts of debts for shortages identified in the reporting period for previous years, and the difference between the amount to be recovered from the guilty persons and the value of valuables accepted for accounting when detecting shortages and damage.
3.5 Characteristics of off-balance accounts
On the accounts of this group, accounting and economic information is formed on the presence and movement of values that do not belong to the enterprise. Such values may be at his disposal and use (but not in ownership) temporarily, such as leased fixed assets (account 001); materials accepted for processing (account 003), etc. The data of such accounts, as the name implies, are not reflected in the balance sheet of the enterprise.
Off-balance sheet also includes contingent rights and obligations accounts designed to summarize information on the availability and movement of received and issued guarantees to secure obligations and payments and control accounts (006 “Strict reporting forms” and 007 “Debt written off at a loss of insolvent debtors”).
The division of off-balance accounts into these subgroups is conditional, since the general accounting rules for these accounts apply to the entire group.
The general procedure for accounting on off-balance accounts:
1. Accounting for business facts on off-balance accounts is carried out off-system, i.e. without the use of double entry. In other words, such accounts apply simple circuit entries: credit operations - in debit, expenditure of objects recorded on off-balance accounts - in credit.
For example, “Lease of fixed assets received” - D 001.
2. Off-balance accounts do not correspond with other accounts.
3. Analytical accounting for the specified accounts is kept by types of property, liabilities and by the owners to whom this property belongs.
For example, on account 001 “Leased fixed assets”, analytical accounting is kept for lessors, for each object of leased fixed assets (by inventory numbers of the lessor).
4. In the financial statements, data on property, conditional rights and obligations recorded on off-balance accounts are reflected in the Certificate of the presence of valuables recorded on off-balance accounts, attached to the balance sheet.
Thus, off-balance accounts are designed to record events and transactions that do not currently affect the state of the enterprise's balance sheet, possible results of economic activity that require special control.
CONCLUSION
So, you can bring summary. In the course of the work, the following issues were considered and resolved: the theoretical foundations of the classification of accounting accounts, the need for classification, which is the classification of accounts according to various criteria.
In the first paragraph, the theoretical foundations of the classification of accounts, the need for classification, and the types of classifications of accounts were studied. The purpose of the classification is to identify and reflect the trends in the development of the studied population, the regularity manifested in the classification features and the characteristics of elements that are not yet known or created.
When classifying accounts, there is not only an association into homogeneous groups, but also a division of accounting information 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, 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 according to 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 the formation of an information system in the direction of satisfying the relevant information.
The classification of accounting accounts was also considered. Among the most common features of the classification of accounts, there are:
1. Classification of accounts by economic content. On this basis, accounts are subdivided: property accounts by composition and location, property and liability accounts by sources of their formation, accounts of business 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 applied economic theories.
2. Classification of accounts by purpose and structure, which are divided into the following groups: main accounts - inventory accounts, settlement accounts, cash accounts, capital accounts; regulatory accounts - contractive and contra-passive; operating accounts - collective distribution accounts, budgetary distribution accounts, calculation accounts; matching accounts (operational-performing and financial-performing accounts)
3. Classification of accounts by ownership of property and liabilities (or, as another name for this classification, in relation to the balance sheet). It is important, since it is based on the right of ownership of property and the obligation to cover obligations (at the expense of own or borrowed funds or at the expense of other persons). With this classification, accounts are divided into balance sheet (those that are reflected in the balance sheet) and off-balance sheet.
4. Classification of accounts according to the degree of detail of data. With this classification, accounts are subdivided depending on the information they contain. Here, the accounts are divided into synthetic (they have a short record, have a direct connection with the balance), analytical (opened to detail synthetic accounts) and sub-accounts (one sub-account combines several analytical accounts. They are sometimes called second-order accounts, when, like synthetic accounts, they are first-order ).
The second paragraph discusses in detail the classification of accounting accounts by structure and purpose. It should be noted that the classification of accounts by purpose and structure (structural classification) complements the economic classification in terms of the scientific formulation of accounting. The purpose of classifying accounts by purpose and structure is to obtain the necessary information about the formation and use of economic assets, as well as the sources of their formation.
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