Synthetic accounts. Synthetic and analytical accounts, the relationship between accounts and balance sheet

The basis of control and analysis of the financial, economic, investment activities of the organization are accounting data. Their reliability and timeliness determine the relations of the enterprise with controlling bodies, partners and counteragents, owners and founders. The main source of information on the state of all types of company assets, settlements, debt obligations and capital is the accounting reporting. Its first and basic form is a balance sheet, it is calculated for a certain reporting date according to the data of the accounting registers, which are called synthetic accounts.

General Definition

Movement of all types of enterprise funds before the end of the reporting period is carried out in the appropriate units of measurement in the accounts of accounting. They are grouped according to the principle of homogeneity of assets or capital. The system of registers ensures the possibility of constant monitoring of data, which is necessary for making adequate and timely management decisions. Synthetic accounts are a unit of accounting information storage for a certain type of funds. They reflect all changes in the presence of the object, the intermediate balance, the sources of receipt and the position of the expense. Synthetic and analytical accounts look like a two-way statement (table), which has a name and corresponding number approved by the system. On the territory of our country a unified list is applied, which can be modified by the enterprise depending on economic necessity.

Chart of accounts

The compliance of the reporting indicators and the actual availability of a certain type of asset (debt, capital, settlements) should be easily determined on the basis of the relevant register. Due to a single chart of accounts operating in the territory of the Russian Federation, this requirement is met. The current document is approved by the order of the Ministry of Finance on October 31, 2000 under the number 94-n, in fact, the November 2010 version is actually used. The chart of accounts is a grouping of accounting objects involved in business transactions with the determination of their balance sheet. It reflects synthetic accounts and sub-accounts recommended for detail, that is, accounting positions of the first and second levels. Each of them has a unique number and name of the object of economic activity. On the basis of the unified list, each business entity determines, in accordance with the lines of its main activity, a working chart of accounts.

Classification

Accounting accounts are systematized by groups of objects: current, non-current assets, settlements, production costs, capital, financial result. Each of the sections contains a list of registers that are classified according to various characteristics: in relation to balance, purpose, degree of detail, economic content. Accounts are inventory, calculating, distributive, off-balance, stock, productive, etc. Important for the application of the double-entry principle is the division into active (50, 10, 01, 20), active-passive (60, 76, 62, 71 ) And passive (84, 96, 80, 75) accounts. Belonging to the group determines the properties of the register and the procedure for conducting operations on the object by means of the organization. By the degree of detail of information, the following division is accepted:

1. Synthetic accounts.
2. Sub-accounts.
3. Analytical.

In the chart of accounts, there is a list of recommended sub-accounts that are opened additionally in case of economic necessity. Registers of analytical accounting the enterprise develops independently. Through internal documents, an accounting policy is developed in the field of detailing accounting information. The accounts of synthetic and analytical accounting are interrelated, a decoding is made to a larger object, the data of which correspond to the head register. In this case, it is necessary to follow the sequence of control of accounting objects. The information on the analytical accounts is transferred to the sub-account, the sum of the second-stage indicators is the value for writing the synthetic register corresponding to the number and content.

Characteristic

Synthetic accounts of accounting are the general register for all objects of activity of the organization. Their main characteristic is a direct link to the reporting and balance sheet, so the accounting is conducted exclusively in monetary terms. Open an account of synthetic accounting is required by any enterprise on the basis of the initial (introductory) balance of assets and sources of their formation. In the course of the movement of funds arising in the course of the activity, the corresponding changes are reflected in the debit and credit of the register. The calculated indicators of the balance are transferred to the next type of accounting documents, on the basis of which all types of reporting are formed. The sections of the asset and liabilities of the balance consist of positions whose names correspond to a unit of information storage, such as a synthetic account. Example of compliance: 80 "Share capital" is located in the third section of the liability "Capital and Reserves", 10 "Materials" - this is the second section of the asset "Current assets", etc. This procedure for the formation of statements based on the registers of movement of accounting Objects greatly facilitates the control and analysis of the company's work for a certain period.

The order of reference

At the initial stage of activity, each organization assesses the availability of the assets, capital, investment funds and borrowed funds available to it in monetary terms. These indicators form a balance on the basis of which it is necessary to open synthetic accounting accounts. In the accounting register, the sum of the value of the asset or debt will appear as the balance (balance) at the beginning of the activity. Each account is assigned a number in accordance with the work plan of accounts approved by the enterprise.

For example, the main production assets owned by LLC "X" are estimated at 10 conventional units, accordingly the register is formed under number 01 "Fixed assets". Its initial balance is 10 y. E., This entry is posted in the balance sheet and is reflected in the register "active synthetic account." Example for a passive account: the amount invested by the founders as the authorized capital of the enterprise is 5 conventional units. A synthetic passive account No. 80 "Authorized capital" is opened, the value of its initial balance is 5 conventional units. Later, changes in the register occur on the basis of the relevant accounting documents, certificates, and calculations. At the end of the billing period, a final balance is formed on the accounts, which characterizes the availability of assets and their sources on a certain date. Its value is reflected in the turnover-balance, or chess, which, in turn, serves as a source of data for the General ledger and balance sheet.

Documentation

The process of the reflection of all movements and business operations in the account is unified by the relevant legislative acts. Order of the Ministry of Finance of the Russian Federation No. 172n dated December 15, 2010 regulates the list of primary documentation, which is the basis for making changes in synthetic and analytical accounts. For each change in the register there is a form. For example, for receipt of cash in cash, a cash receipt is used, and a payroll is used to reduce the debt to employees. For analytical accounting, the list of documents has been significantly expanded, the company chooses the forms necessary to detail the data of synthetic accounting. For example, a time sheet or a payroll account is used by the accountant when creating the transcripts to account number 70.

Sub-account

Depending on the main type of activity, an enterprise can use a large volume of assets and involve various sources for this. For their detailed accounting, there are decodings to synthetic accounts. The numbers of such registers correspond to the head object, the level of detail varies from the number of sub-accounts. Normative documents regulate their number and names, entries are made in monetary terms. The greatest number of clarifications require accounts, which reflect assets (08, 10, 41, 55) and performance indicators (91, 98, 90). Use these registers in full or in part, the enterprise decides independently, depending on the economic situation. In the automated accounting of sub-accounts are included in the standard chart of accounts, the program "1C Accounting" allows you to activate the required number of registers used through the settings.

Interconnection

Sub-accounts are second-order registers, they are not reflected in the balance sheet, but their results are summarized for each synthetic account to which they relate. When controlling, three equalities must be observed:

1. Synthetic account balance at the beginning of the period = total balance of open sub-accounts.
2. Turnover on the debit and credit of the synthetic account = the sum of the turnover values for sub-accounts.
3. Balance at the end of the period = the amount of balances at the end of the period for sub-accounts.

Analytics

Synthetic accounting accounts reflect the total monetary size of the availability of the asset or the source of their formation. Sub-accounts allow you to detail their content, but to fully analyze the availability of some resources, this is not enough calculations. Therefore, enterprises use analytical accounting, which allows you to track the movement of objects in kind and in cash. Before opening synthetic accounts, the organization carries all available assets to analytical positions, which together give an indicator reflected in the balance sheet. The need to create and maintain detailed registries depends on the direction of the company's work and its size. Not all accounts of synthetic accounting need to be detailed, for some sufficiently open sub-accounts, and extended analytics of the third and fourth level is applied only for a large nomenclature. All open registers are interrelated for a particular economic object. An example of the most extensive detail is the account 10 "Materials". It opens 11 sub-accounts, each of which is deciphered by an analytical account of several levels. The scheme of the account is as follows:

1. Warehouse number X (quantitative accounting).
2. A financially responsible person (quantitative and monetary accounting).
3. Brick (quantitative and monetary accounting).
4. Building materials (monetary accounting).
5. Materials, synthetic account number 10 (monetary accounting).

To account for settlements with different counterparties, an analyst is used by types of companies. For example, account number 62 "Settlements with customers" may contain more than 100 accounting items whose debts or advances are important for controlling the turnover of the enterprise's funds. Analytics in this case provides an opportunity for enhanced monitoring under contracts and counterparties.

The order of reference

The accounts of synthetic and analytical accounting are opened simultaneously at positions requiring decryption. All kinds of motion of detailed information are reflected in parallel in registers of three orders. The number of analytical accounts and their names are not regulated by legislation, the enterprise independently develops this kind of registers. For registration of processes of movement of objects of the account there is a number of documents which can be filled by accounts department or financially responsible person. For example, inventory cards, registers, a report card, etc. The received volume of documents is difficult enough to process without application of modern computer technologies. The analytical accounting data are summarized in the negotiable statements, which are compared with the data of synthetic accounting and sub-accounts. Detailed information allows you to react more quickly to changes in inventory of assets, simplifies the inventory of inventory, calculations, capital.

Interaction

All steps of a single accounting object are vertically dependent. The analytical accounting data is summarized and reflected in the corresponding sub-account. If there are several open registers of the second order, their values add up and are reflected in the synthetic account, from which they are transferred to the company's balance sheet. When controlling credentials, the following equality groups should be observed:

1. The _initial synthetic account balance is the sum of the _opening balances for open sub-accounts.
2. The balance of the _initial sub-account is the sum of the _initial balance of open analytical accounts.

At the same time, the RPMs must match the same sequence. Residues on synthetic accounts that do not have subaccounts, but have a large number of analytical registers, are calculated as the sum of the balance of all open positions. Verification of the data consistency should be carried out regularly, with the help of turnaround or chess sheets.

Automation

Large volumes of accounting information are difficult to process, therefore modern enterprises install computer and computer equipment equipped with appropriate programs. For our country, the most popular product in this market is "1C Accounting". This program is created on the basis of the domestic legislation, taking into account the requirements of the tax inspection and in accordance with all regulatory enactments. For an enterprise of any form of ownership and direction of activity, it is easily regulated. To account for synthetic accounts and analytics of any level, there are settings that allow not only to keep current accounts, but also to receive information on any position in the section of interest for the current moment.