Active and passive accounting accounts. An active account is ...

Accounts are the fundamental method of grouping and reflecting data by the type and location of assets and liabilities of the enterprise. They are divided into many types depending on different characteristics. In relation to the balance sheet, there are 3 categories of accounts: active, passive and active-passive. In the article, we consider the rules for filling them and the main properties.

What is a bank account?

Regardless of the purpose of the account and its type, it is always represented identically. On the sheet of paper the airplane is drawn, on the left side they sign "Debit", in the right "Credit". You can use a two-sided table to create an account.

The records begin with the indication of the initial balances, the data of which are in the balance sheet. The sums are written in the equation with the notation CH (the balance is initial). At the end of the month, all the figures that were specified in the debit and credit of the account separately for the period are counted. These data form debit and credit turnovers (Obd, Obk). After the calculations, the final balance is calculated, the formula for which is different for the active and passive accounts.

Active and passive accounting accounts: a general description

The very first thing that a novice accountant learns is the rules for filling the balance. Based on this, important skills are acquired for the distribution of funds and the sources of their education by groups. It is not difficult to draw a parallel: on an active account take into account what the enterprise owns, and on the passive - where it all originated.

The balances of the accounts are reflected in the balance sheet again. As a rule, the final balance of the loan is entered into the liability. The indicators of the accounts of the enterprise's assets are correlated with the lines of the asset. Many accounts are not involved in the formation of a balance, and the values of some take a negative sign.

Active Account Characteristics

An active account is a method of gathering information about a company's facilities by their type and location. All that belongs to the ownership of the organization, including property rights, belongs to this group of accounts. Information about the goods and finished goods, OS and NMA, money resources and other material goods is collected here.

Active accounts are based on the characteristics of their structure:

• The receipt of funds is reflected in the debit (the left part of the airplane or the table);
• Writing-off of amounts is made on a loan;
• The account has an initial and final balance only on debit.

Thus, changes in the company's funds will always be reflected in the active account. To calculate the final balance, it is necessary to subtract the amount of revolutions on the loan from the amount of the initial balance and the turnover according to the debit: Сн (Дт) + Оm (Дт) - Об (Кт).

What accounts are active in the RF Typical Plan?

The chart of accounts used by Russian accountants contains 8 sections. In each of them synthetic units for information gathering are grouped. Most of the list was created just to record the property of the enterprise in different forms. The accounts of Section I (except for accounts 02 and 05), II, III, V, IV (except for accounts 40 and 42) and account 97 are active. They are created for the accounting of inventories, inventories, cash, production costs and future expenses Periods.

General rules for postings

One of the main provisions of the theory of accounting is the principle of double entry. This rule, according to which any business transaction is reflected simultaneously and on the same amount immediately on two accounts. In the interrelations comes debit and credit of various accounts, which is called correspondence. Briefly, this is written down as follows: Дт 20 Кт 10 - materials for the needs of the main production were released.

An additional indication of the amount forms the accounting entry. The application of the double-entry principle allows you to systematize data and combine them into a single unit for easy monitoring of the movement of funds and sources of the enterprise.

Example of registration of account assignments for active accounts

Let's consider an example of making postings on an active account. Suppose the following events occurred at the enterprise:

1. Released from the main production and transferred to the warehouse finished products.
2. The fixed assets are taken into account in connection with commissioning.
3. The amount of VAT not subject to reimbursement is included in the costs of acquiring the property.
4. Total production and general economic expenses are written off .
5. Materials for the needs of auxiliary production were released.
6. The goods have been shipped to the buyer.
7. Cash from the cash department was sent to the bank account.
8. Received money from the bank account in cash.
9. Expenses for future periods include general production costs.

We will try to make postings on these operations. The example assumes the use of active accounts only, since others have not yet been studied. In order to correctly record information, you first need to determine which accounts are involved in the relationship. Let's consider in detail the record of the first operation: to account for the results of the main production, as well as all the expenses necessary for its operation, the 20th active account is used. This is the main method of gathering information for a manufacturing enterprise. Ready products are accounted for in 43 accounts. The main production transfers the goods and materials to the warehouse, which means that under the account 20 the amount should be indicated in the loan. On the other hand, the number of products stored increases, and 43 is debited: Дт 43 Кт 20.

By analogy, we will compile the remaining transactions without specifying the amounts of transactions. Here's what happens in the end:

1. Дт 01 Кт 08.

2. Dr 08 Ct 19.

3. Дт 20 Кт 25, Дт 20 Кт 26.

4. At 23 Ct 10.

5. Дт 45 Кт 41.

6. Дт 57 Кт 50.

7. Дт 50 Кт 51.

8. Дт 97 Кт 25.

It is easy to see that an active account is a way of collecting information about transactions occurring inside the enterprise without the participation of third parties. All that is associated with external events, usually requires the use of passive and active-passive accounts.

Characteristics of the passive account

Passive accounts are designed to control the movement of sources belonging to the entity of accounting. Records are produced according to the rules:

• The increase in sources is indicated in the credit, and the decrease in the debit;
• The initial and final balance is formed only credit;
• To calculate the balance at the end of the month, you need to calculate the amount of the initial balance and revolutions on the loan, and then take turns on the debit.

In the Model Plan, there are not so many passive accounts, they include: the company's capital account, reserves, depreciation charges and 42, 66, 67, 70, 77, 98.

Active and passive accounting accounts interact with each other. To properly write correspondence, you must follow the rules of recording information on them. Consider the following examples of transactions using passive accounts in the table:

Active-passive accounts

If the active account is a reflection of the means of the enterprise, and the passive one of the sources, then the active-passive account can be indicated immediately in two opposite rows of the balance sheet. By results of economic activities of the enterprise such accounts can contain and unilateral rests. In order not to make mistakes with correspondence, it is necessary to analyze the situation correctly: which article of the balance is subject to change? If the amounts refer to the passive, the accrual and write-off of funds is like a passive account, in the opposite case, as in the active one. Active-passive accounting accounts are:

• Settlements with persons who can act as debtors or creditors;
• Financial results of the enterprise;
• output;
• Undistributed profit (loss).

Consider several transactions with active-passive accounts:

• Дт «Settlements with suppliers» Кт «Settlement account» - an invoice issued by suppliers was paid.
• Дт «Settlements with accountable persons» Кт «Cashier» - from the cash office the amount was given to the accountable person.
• Дт "Sales" Кт "Final profit" - reflects the amount of profit for the reporting period.
• Дт "Production output" Кт "The main production" - fixed the actual production cost.

An active account is the main method of accounting for all company funds, except for accounts receivable. Double entry and maintenance of accounts throughout the period allows you to monitor the receipt and disposal of property, as well as analyze financial data based on the collected data.