Analytical accounting for accounts. Analytical accounting

Accounting in the company provides users with the accuracy of information. To generalize it, the accounting data are systematized in value terms on synthetic accounts, and a more detailed decoding of information is achieved by conducting analytical accounting using natural and cost meters, as well as subaccounts. The structure of accounting is subordinated to a harmonious system - a kind of hierarchy of accounts, when information on some accounts becomes the basis for the formation of information on others.

Synthetic accounting is understood as the summing up carried out on synthetic accounts accounting information about groups of property, calculations and operations of the company according to established criteria.

Analytical accounting is considered to be kept on personal or other accounts that combine extensively detailed information about the ongoing processes within one synthetic account.

Synthetic and analytical accounting are organized so that the final values of the accounts coincide. The records on them are based on the same documents, only in analytics the records are more extensive and detailed, which is due to the wide variety of used meters. Let's figure out which accounts form each informative category.

Synthetic accounting accounts

Users of reporting information often need information of varying degrees of generalization, i.e. both detailed and summary. To obtain indicators of various levels of development, synthetic and analytical accounts are used.

It will be most convenient to start your acquaintance with the accounting structure with synthetic accounts that combine the grouped values for all the company's operations. Accounting on synthetic accounts is carried out in monetary terms and using double entry with corresponding accounts.

These include balance sheet accounts: 01 "OS"; 10 "TMC"; 50 "Cashier"; 51 "Current account"; 43 " Finished products", 41" Products "; 70 "Payments to personnel on salaries", 80 "UK" and others, forming the report No. 1 - the balance sheet.

Analytical accounting accounts

Analytical accounts are opened in addition to synthetic ones. It can be said that analytics generates synthetic accounts, fixing information on types of property, settlements and obligations, expressed in total and physical terms. Analytical accounts used for a detailed description of accounting objects. For example, on account 62 "Settlements with buyers and customers" you need to know not only the total amount of settlements, but also the specific amount of debt for each counterparty and the timing of its occurrence, and on the "Materials" account, competent analytics will indicate the presence, number of units and location of each type of goods and materials.

To detail the accounts of synthetic accounting, analytical accounts of different structure are used. So, to account for inventory, the analytics of the quantitative-sum configuration is used, where the balance and dynamics of the MT are recorded, respectively, in value and quantitative terms. And accounting of settlements with personnel on wages in terms of its accrual is carried out in labor and monetary terms, and for deductions from wages - exclusively in money.

In analytical accounting, double entry is not acceptable, a simple one is practiced. However, the information accumulated in analytics is more informative. Analytical data are grouped within one synthetic account, opening subaccounts to it, if necessary.

Sub-accounts

Sub-accounts serve as an intermediate link between synthetic and analytical accounts. They are opened to a specific synthetic account, and information from one or several analytical accounts can be combined on it. In turn, several sub-accounts can form one synthetic account. This is demonstrated by the table, which traces the structure of the synthetic accounting account 90 "Sales" and its relationship with analytics and subaccounts:

Synthetic account	Sub-accounts	Analytical accounting
90 "Sales"	90/1 "Revenue"	Analytics (cards, cumulative statements) for the account are maintained for each subaccount, forming data on revenue, cost price, VAT, etc., as well as by types of products, sales regions, directions, based on the interests of the company, with a breakdown by corresponding subaccounts
	90/2 "Cost"

	90/4 "Excise"
	90/5 "Export duties"
	90/9 "Profit / loss from sales"	At the end of the year, all open subaccounts are closed with internal entries to subaccount 90/9

Another example is the breakdown of account 10 "goods and materials" by subaccounts, where materials, fuel, containers are separately taken into account, and cards are entered in the warehouse for each type of materials, the balances of which are transferred to the corresponding subaccounts of the 10th account, and subsequently the total balance is displayed on the account.

The relationship between analytical and synthetic accounts

Synthetic and analytical accounts accounting are closely related. This relationship is expressed in the fact that the sums of the opening balances (debit or credit), turnovers and final balances for all analytical accounts belonging to one synthetic, are equal to the opening balance, turnover and balances at the end of the period of this synthetic account.

Thus, synthetic and analytical accounts are interconnected, because:

all transactions are recorded on them on the basis of the same supporting documents and on the same side of the account;
homogeneous objects are taken into account on all accounts;
the balance and turnover totals on the synthetic and analytical accounts are necessarily equal.

To reflect analytical information, various accounting registers are used - cards, grouping forms, accumulative statements, etc. Combined on sub-accounts, the information is checked against the data of synthetic accounts, and then reflected in the general ledger. Often, synthetic and analytical accounting information is combined in one accounting register, for example a journal-order.

Control the correctness of account entries and balancing balance sheets, which are summary tables, which indicate the presence and movement of accounting objects for the period under review.

According to the method of economic grouping and generalization of information (the degree of detail of accounts), accounts are subdivided:

To synthetic accounts (first-order accounts);

To sub-accounts (second-order accounts);

To analytical accounts.

Accordingly, synthetic accounting is maintained in synthetic accounting accounts, and analytical accounting is maintained in analytical accounts.

Sub-accounts occupy an intermediate position between synthetic and analytical accounts.

Synthetic accounts- these are accounting accounts (designed to record information on the composition and movement of homogeneous groups household funds organizations, sources and business processes), on which accounts are made in a generalized form and in a monetary measure.

Synthetic accounts are balance accounts and are considered first-order accounts.

The number of synthetic accounts is limited by the Chart of Accounts (99 balance accounts).

Synthetic accounts give a generalizing characteristic to the accounting object.

Synthetic accounts that do not require analytical accounting are called simple (for example, account 57 "Transfers in transit").

Synthetic accounts that require analytical accounting are called complex (for example, account 10 "Materials", account 08 "Investments in non-current assets", etc.).

Synthetic accounting- This is a reflection of economic means and processes in a generalized form on synthetic accounts.

The turnover sheets for synthetic accounting accounts are compiled on the basis of synthetic accounting data.

The industry affiliation of the organization is not visible from the names of the synthetic accounts.

Synthetic account data is used when filling out forms accounting statements, and above all balance sheet, which means - for the analysis of financial economic activity organizations.

Sub-accounts(incomplete synthetic account, second order account) are groups of homogeneous analytical accounts created within one synthetic account.

The word "subaccount" means "counting", that is, a second order account.

By their nature, sub-accounts are parts of the corresponding synthetic account and do not have independent correspondence with other accounts. This correspondence is reflected through the corresponding synthetic accounts.

When maintaining subaccounts, only the monetary meter is used.

For some synthetic accounts, homogeneous analytical accounts are additionally grouped within one synthetic account.

Essentially, sub-accounts are an intermediate grouping of analytical accounts within the corresponding synthetic account.

Sub-accounts are introduced to obtain generalized, aggregated indicators that are common for all organizations, complementing the indicators of synthetic accounts and necessary for analysis and balance sheet compilation.

For example, the following sub-accounts are opened to account 41 "Goods":

Subaccount 41-1 "Goods in warehouses";

Subaccount 41-2 "Goods in retail trade";

Subaccount 41-3 "Containers under the goods and empty";

Subaccount 41-4 "Purchased products".

On each of these sub-accounts, data is combined based on analytical accounts.

Analytical accounts (of the third, fourth, fifth and so on order), as detailed accounts, are necessary, first of all, for the current operational management, management and control over the correct use of the organization's property.

To manage the financial and economic activities of the organization, assess its place in market economy, analysis of the state of settlements with partners is not enough to have only general indicators, it is also necessary to have detailed data on accounting objects.

At the same time, each organization has its own subject (s) of activity, a certain sectoral focus (industry, trade, construction, transport, etc.). To carry out the subject of its activity, an organization must have certain resources, sources of their replenishment, contracts and much more, which requires more detailed accounting using natural meters, details of counterparties, etc.

Analytical accounts are opened in the development of a certain synthetic account in the context of its types, parts, articles and, where required, with the assessment of information in kind, labor and monetary terms.

Analytical accounts can be of the third, fourth, fifth, and so on, depending on the goal set related to the preparation, justification and adoption of appropriate management decisions or clarification of the organization's position on the market, the competitiveness of the products (works, services) produced and sold by it, etc. etc.

Analytical account- this is a detailed (detailed) account, on which the accounting of business transactions is carried out both in monetary and physical terms.

There is a relationship between analytical and synthetic accounts, since analytical accounts are accounts that decipher and detail the specific content of synthetic accounts.

Consider the detailing of credentials using the example of analytical accounts when reflecting business transactions in the garment industry.

Example. A subaccount 10-1 "Raw materials and materials" (second order account) can be opened to the synthetic account 10 "Materials" (first order account).

The data of subaccounts 10-1 can be detailed by such analytical accounts as "Basic materials", "Supporting materials" (third order accounts).

Further, the data reflected in the analytical accounts "Basic materials" and "Auxiliary materials" are detailed. In development of the analytical account "Basic materials" the analytical account "Fabrics" was opened. In the development of the analytical account "Auxiliary materials", analytical accounts "Buttons", "Threads", "Zippers", "Shoulders", "Hangers" and others are being opened. These are analytical accounts of the fourth order.

The data of the analytical account "Fabrics" are detailed by types of fabrics: analytical accounts "Gabardine fabric", "Small houses fabric", "Metz fabric", etc. Then the data is detailed, for example, from the analytical account "Buttons": analytical account "Buttons 15 mm", "Buttons 21 mm" and others. These are analytical accounts of the fifth order.

The relationship between synthetic andanalytical accounting:

The sum of the balance of the initial balances on sub-accounts (accounts of the II order), opened in the context of the corresponding synthetic account, is equal to the initial balance of this synthetic account (account of the I order);

The sum of the balance of the initial balances on analytical accounts of the III order, opened in the context of the corresponding account of the II order, is equal to the opening balance of this account of the II order;

The sum of the balance of the initial balances on analytical accounts of the IV order, opened in the context of the corresponding account of the III order, is equal to the initial balance of this account of the III order, etc.

Rules for maintaining analytical accounts:

1) the number of analytical accounts is determined by the needs of the organization;

2) business transactions in both synthetic and analytical accounts are recorded on the same sides (on debit or credit). This means that if the synthetic account is active, then the analytical accounts are also active; if the synthetic account is passive, then the analytical accounts are also passive;

3) each business transaction, recorded on the analytical accounting accounts, must be recorded on the corresponding synthetic account (separately or in a generalized form);

4) the business transaction recorded in the synthetic account can be detailed in analytical accounts, but the total amount of analytical accounts must be equal to the amount of the synthetic account, in the context of which analytical accounts are opened. In other words, the operation is recorded on the synthetic account in the total amount, and on the analytical accounts - in private amounts, resulting in the same total amount;

5) material values are recorded on analytical accounts in physical value terms, that is, quantitative and total accounting is kept;

6) at the end of the month, the analytical accounts are reconciled with the data of the synthetic account, in the context of which analytical accounts are opened, by compiling a turnover sheet;

7) turnover sheets for analytical accounts are compiled on the basis of data from the current analytical accounting;

8) analytical accounting is kept in books, statements, cards or face cards;

9) the number of turnover sheets for analytical accounts is determined by the number of synthetic accounts, in the context of which analytical accounting is kept;

10) the opening and closing balances of this synthetic account must be equal to the sum of the balances at the beginning and end of the month for analytical accounts (that is, the final line of the turnover balance sheet for analytical accounts to the corresponding account - the columns "Initial balance" and "Final balance" - must correspond balance - at the beginning or end of the current month - of a specific synthetic account);

11) the sum of monthly turnovers on debit and credit of analytical accounts must correspond to turnovers on debit and credit of the synthetic account, in the context of which analytical accounts are opened (in this case, the final line of the turnover sheet for analytical accounts for the corresponding account is the columns "Income" or "Expense "is the debit or credit turnover of a specific synthetic account). In other words, the debit turnover of a synthetic account is equal to the total debit turnover of its analytical accounts. In the same way, the credit turnover of a synthetic account is equal to the total credit turnover of its analytical accounts.

Analytical accounting in an organization is one of the most labor-intensive areas of work in the accounting system.

The implementation of the principle of identity of analytical accounting data with turnovers and balances on synthetic accounting accounts on the first day of each month is implemented by compiling revolving statements for synthetic and analytical accounting accounts. In practice, turnover sheets allow you to check the correctness and interrelation of chronological and system records of synthetic and analytical accounting.

Accounting chart of accounts

The system of accounts of accounting is capable of providing any information necessary for the purposes of planning, regulation, management and control over the execution of tasks. Nevertheless, for the uniformity of the content of economic information about economic means, their sources, business processes, as well as for the correct and clear construction and organization of accounting, a clear list and specific characteristics of each account are required.

Such a document is the Chart of Accounts and Instructions for its use.

Chart of accounts is a systematized list of accounts of the first and second order, grouped in the appropriate sections based on the homogeneity of the economic content of the taken into account facts of the economic activity of the organization in order to obtain information necessary for operational management and management, day-to-day control in the interests of owners and other interested persons and bodies, for compiling reliable, sufficient and transparent accounting statements.

Accounting accounts, by grouping information, make it possible to form in accounting such important cost indicators that characterize the activities of an organization as production costs, income from the sale of goods, works, services, administrative expenses, other income and expenses, profit, etc.

According to the Chart of Accounts and in accordance with the Instructions for its application, accounting should be kept in organizations (except for credit and budget organizations) of all forms of ownership and organizational and legal forms that maintain records using the double entry method.

Instructions for the use of the Chart of Accounts determine the structure and purpose of accounts, the economic content of the business transactions reflected on them, regardless of the specifics of production and economic activities.

The chart of accounts defines general order reflection of the facts of economic activity in the accounting accounts.

In the Instructions for the use of the Chart of Accounts, only a brief description of synthetic accounts is given: the structure and purpose of the account, the economic content of the facts reflected on it, the order of entries in relation to the most common business transactions, the correspondence of the account with other synthetic accounts.

The typical scheme of correspondence of accounts cannot be considered as exhaustive of all possible options correspondence of accounts.

In the event of the occurrence of facts of economic activity, correspondence on which is not provided for in the standard scheme, the organization can supplement it, while observing the rules and basic methodological principles of accounting and the formation of accounting indicators established by the Accounting Regulations and the Instruction on the Application of the Chart of Accounts.

The sub-accounts provided for in the Chart of Accounts are used by the organization based on management requirements, including the needs of analysis, control and reporting. The organization can clarify the content of the sub-accounts shown in the Chart of Accounts, exclude and combine them, as well as introduce additional sub-accounts.

The procedure for conducting analytical accounting is established by the organization on the basis of the current accounting methodology.

The fundamental principle of constructing the Chart of Accounts is the priority of ownership of an asset over the ability to control it.

According to this principle, accounts are divided into balance sheet and off-balance sheet.

The structure of the Chart of Accounts is focused on the circulation of economic assets owned by the organization, that is, on the nature of the participation of property objects and the role of participants in their formation in the process of capital circulation.

The grouping of accounts by sections and the sequence of their location in the Chart of Accounts are based on the economic content of the facts of economic activity, generalized by synthetic positions, and fundamentally proceeds from the circuit of the organization's funds.

Therefore, in each section, all accounts associated with a certain stage of the circuit are combined, regardless of the purpose and structure of these accounts. So, section I "Non-current assets" includes asset accounts (01 "Fixed assets", 03 "Profitable investments in tangible assets", 04 "Intangible assets", 07 "Equipment for installation"); process accounts (08 "Investments in non-current assets"), as well as regulatory accounts (02 "Depreciation of fixed assets", 05 "Depreciation intangible assets") and etc.

The chart of accounts consists of eight sections, including 99 synthetic accounts, some of which are reserved, and 11 off-balance accounts:

Section I "Non-current assets" (accounts 01 - 09);

Section II "Inventories" (accounts 10 - 19);

Section III "Production costs" (accounts 20 - 29 and accounts 30 - 39);

section IV "Finished products and goods" (accounts 40 - 49);

section V " Cash"(accounts 50 - 59);

Section VI "Settlements" (accounts 60 - 79);

Section VII "Capital" (accounts 80 - 89);

Section VIII "Financial Results" (accounts 90 - 99);

off-balance sheet accounts (accounts 001 - 011).

The Chart of Accounts contains the names and codes (codes) of synthetic accounts (first-order accounts) and sub-accounts (second-order accounts).

The use of codes (ciphers) of synthetic accounts and subaccounts speeds up the processing of primary documents. When filling in the details of the relevant documents, instead of the names of the debited and credited accounts, the codes (ciphers) of the corresponding accounts are indicated on them.

Each of the sections of the Chart of Accounts includes synthetic accounting accounts of homogeneous economic content.

In the Chart of Accounts, the sections of the accounting accounts for accounting for assets (fixed and working capital), including the accounts for the accounting of business processes, are first placed, and then the sections for the accounting accounts of liabilities and capital. The Chart of Accounts ends with a section that forms information about financial results... Then the off-balance sheet accounts are shown.

It can be seen from the Chart of Accounts that the grouping of accounting accounts is based on economic features recorded objects of the organization's property.

The collection of all accounts of an organization with corresponding numbers is called a working chart of accounts.

Currently, the organization approves a working chart of accounts of accounting, containing a complete list of synthetic and analytical (including sub-accounts) accounts required for accounting.

To account for specific transactions, an organization may, in agreement with the Ministry of Finance of Russia, enter additional accounts into the Chart of Accounts using free account numbers.

Accounting in the organization is carried out in two measures - monetary and physical. This makes it possible to provide users with reliable information regardless, first of all, of the price situation for inventories.

The purposes of summarizing accounting data are synthetic accounting tools, which are implemented in systematization accounting information on synthetic accounts. A more detailed interpretation of the data is provided with the help of analytical accounting using natural meters along with cost and subaccount systems.

In this way, synthetic accounting- this is the accounting of generalized accounting data on the types of property, liabilities and business transactions for certain economic characteristics, which is maintained on synthetic accounting accounts. Analytical accounting - this is an accounting that is maintained in personal, material and other analytical accounts of accounting, grouping detailed information about property, liabilities and business transactions within each synthetic account.

Synthetic and analytical accounts

For operational management and control over the activities of the organization, users of accounting information need data of varying degrees of generalization - summary and detailed (detailed) indicators. In accounting, to obtain indicators of various degrees of detail, synthetic and analytical accounts are used.

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

Analytical accounts are used for the purpose of a detailed description of the accounted objects both in monetary and non-monetary terms, and the accounting carried out on these accounts is called analytical.

The analytical accounting methodology provides for the use of analytical accounts that are different in their structure. So, to account for material assets, analytical accounts of the quantitative-sum form are used, in which the balances and movement of material assets are reflected both in monetary and quantitative (in kind) terms. Accounting for settlements with personnel for wages in terms of accrued wages is carried out in labor and monetary measures, and for other settlement transactions - only in monetary terms. The procedure for accounting for analytical accounts containing information only in monetary terms is similar to accounting for synthetic accounts, and therefore less laborious than for analytical accounts for accounting for material values and settlements with personnel for wages.

In analytical accounts, the double entry method is not used, here is a simple entry. However, analytical accounts of all types may provide for the reflection of the content of a business transaction. which increases their information content.

The grouping of analytical accounting data within the corresponding synthetic account is carried out on subaccounts. Sub-accounts - these are intermediate accounts between a synthetic account and analytical accounts, which are maintained in the development of this synthetic account. Each sub-account combines several analytical accounts; in turn, sub-accounts are united by a synthetic account, in the development of which they are maintained. Subaccounts are used in reporting and analyzing economic activities in order to obtain generalized indicators in addition to information. contained in the synthetic account. The relationship between a synthetic account and its subaccounts can be shown using the example of account 10 "Materials", to which subaccounts are distinguished in current accounting:

10/1 - "Raw materials and materials";
10/2 - "Purchased semi-finished products and components, structures and parts";
10/3 - "Fuel":
10/4 - "Containers and container materials":
10/5 - "Spare parts";
10/6 - "Other materials";
10/7 - “Materials outsourced for processing”;
10/8 - "Building materials";
10/9 - "Inventory and household accessories";
10/10 - "Special equipment and special clothing in stock";
10/11 - "Special equipment and special clothing in operation", etc.

In turn, within each sub-account, detailing goes to analytical accounts for each specific type of material, and then its characterization continues in terms of technical and other required parameters.

Synthetic accounts are first-order accounts, sub-accounts are second-order accounts, analytical accounts can be third, fourth, fifth, etc. order depending on the goal, related to the preparation, justification and adoption of appropriate management decisions or clarification of the organization's position in the market, the competitiveness of the products, etc.

Separate synthetic accounts do not have sub-accounts and are specified directly by analytical accounts. All accounts - synthetic account, its sub-accounts and analytical accounts related to it - are interconnected. This relationship is due to the fact. what:

all business transactions are reflected in these accounts on the basis of the same documents and on the same side of the account on which the entry was made in the synthetic account;
analytical accounts reflect the same qualitatively homogeneous accounting objects as in synthetic accounts, but for more detailed economic groupings;
by structure, both synthetic and analytical accounts consist of two parts - debit and credit, and they reflect balances (balance) and turnovers;
the totals of turnovers and balance on analytical accounts are equal to turnovers and balance on the synthetic account that unites them;
if the synthetic account takes into account assets (property, receivables, etc.), then the same assets are reflected in the analytical accounts related to this synthetic account; and vice versa: if the synthetic account shows equity and liabilities. then similar accounting objects are reflected on the analytical accounts detailing it;
analytical accounts do not participate in correspondence with other accounts, such correspondence is manifested only through the synthetic account that unites them.

Synthetic accounting data for all synthetic accounts are reflected in The main book. For analytical accounting, are used cards, various grouping and cumulative statements. books other accounting registers. Quite often the data of synthetic and analytical accounting are combined in one accounting register.

To control the correctness of the entries made on the accounts and to compile the balance sheet, they serve turnover statements, which are summaries of the final data characterizing the presence and movement of objects of accounting supervision for the reporting period.

Turnover statements are compiled for both synthetic and analytical accounts. The data for compiling turnover sheets are taken from accounting (analytical and synthetic) accounts, in which, after each month (reporting period), turnovers are calculated and the final balance (balance) is displayed. The turnover sheet indicates the name of the accounts, the balance at the beginning of the reporting period, the turnover on debit and credit for the reporting period, and before the end of the reporting period.

With proper accounting, the compiled turnover sheet for synthetic accounts must meet the following requirements:

the total of the debit opening balances must equal the total of the credit opening balances. This equality is due to the structure of the balance sheet, since the total of debit balances on the accounts shows the presence of property at the beginning of the reporting period, and the total of credit balances shows the sources of formation of this property;
the totals of turnovers on debited and credited accounts for the reporting period must be equal to each other. The equality of debit and credit turnovers is due to the application of the double entry method on the accounts, in which each business transaction is reflected in the corresponding debit and credit accounts in an equal amount. The results of debit and credit turnovers on the accounts must be equal to the total of the business transaction log, since each business transaction is reflected in the business transaction log;
the total of the debit ending balances must equal the total of the credit ending balances. This equality, as in the initial debit and credit balances, is explained by the structure of the balance sheet, but already at the end of the reporting period. In addition, these totals are obtained as a result of arithmetic operations on two pairs of previous equal totals.

The turnover sheet for synthetic accounts is of great control value, because the absence of the above equalities indicates the presence of errors in the accounting records that need to be identified and corrected. The turnover sheet for synthetic accounts is used to compile the balance (closing) balance sheet for the next reporting date. The turnover sheet contains only preliminary data for drawing up a balance sheet; it is used for general acquaintance with the condition and changes of property, its sources and business processes.

To summarize data on analytical accounts, turnover sheets are also compiled for each group of analytical accounts for this synthetic account. The turnover sheets for analytical accounts, depending on the characteristics of the indicators characterizing the accounting objects, can have a different form.

If analytical accounting is carried out only in monetary terms, then turnover statements for analytical accounts are compiled in monetary terms. The turnover sheet for analytical accounts of inventory accounting is compiled in a form in which, in addition to the amount, the quantity is also given, indicating the unit of measurement, since material assets are also recorded in kind.

A feature of the turnover sheets for analytical accounts is that the total amount of all initial and final balances and turnovers of analytical accounts for a specific accounting object must correspond to the amount of balances and turnovers on the synthetic account, in the development of which analytical accounts are maintained. This allows you to control the correctness of the accounting records.

In order to provide information support for the management system of the financial and economic activities of the organization and satisfy the information requests of external and especially internal users, it is necessary to form a system of indicators that disclose data on accounting objects, as well as property and financial condition organizations with varying degrees of detail.

To obtain data on accounting objects of various degrees of detail in the organization, two groups of accounts are used: synthetic and analytical - and two areas of accounting are carried out: synthetic and analytical. Thus, according to the method of grouping and generalizing accounting data, active and passive accounting accounts are divided into synthetic and analytical.

Synthetic accounts - these are accounting accounts designed to account for the presence and movement of economically homogeneous groups of property of the organization and their sources, as well as the facts of economic life in a generalized form. Synthetic accounts are also called first-order accounts. They are kept only in monetary terms, and their data is used to fill out the accounting forms, primarily the balance sheet and the statement of financial results, as well as to analyze the financial and economic activities of the organization. In this regard, synthetic accounting provides generalized indicators in monetary terms, necessary for a general understanding of the availability and movement of funds and their sources.

For synthetic accounting accounts that have several groups of analytical accounts, they open subaccounts necessary to obtain aggregated indicators in the preparation of reporting and its analysis. A subaccount is a second order account, which is an intermediate link between synthetic and analytical accounts opened to it. For example, there are nine sub-accounts for synthetic account 10 "Materials", for each of which information on different types of materials is summarized on the basis of analytical accounts (see Appendix 5).

Analytical accounts are accounting accounts designed for detailing, specifying information about the presence, condition and movement of property and the sources of its formation, contained in synthetic accounts. They are opened in the development of a certain synthetic account in the context of its types, parts, articles and, if necessary, with the assessment of information in kind, labor and monetary terms.

Reflection of accounting objects and processes in a detailed form on analytical accounts is called analytical accounting. The detailing of indicators is set by the enterprise independently, depending on the specific conditions and the need for obtaining information for operational management. When organizing the accounting process, it is necessary to establish which synthetic accounts to open subaccounts, how many levels of analytical accounting and which analytical reports are required to obtain the information necessary for the operational management of the organization. The choice of principles for constructing analytical accounting is due to the following factors:

- the need for management accounting and analysis for effective management of accounts receivable and accounts payable, evaluating the effectiveness of the main processes, pricing policy, profitability by type of activity, analyzing sales volumes, planning and rationing costs, sales costs, identifying ways to minimize them, incentivizing staff, etc.;
- requirements for financial statements designed to provide accurate and complete information about the financial position and financial results of the organization;
- tax accounting requirements;
- the need to compile and submit statistical reports.

There is a close relationship between synthetic and analytical accounts, which consists in the fact that analytical accounts reflect the same property, sources and facts of economic life as synthetic ones, but with varying degrees of detail. There are two types of analytical accounts, which differ from each other in form and content: for accounting calculations (in monetary terms) and inventories (in monetary terms). For example, to account 41 "Goods" analytical accounts can be opened: "Clothes" and "Shoes" (Table 5.1-5.3).

Table 5.1. Account 41 "Goods"

Table 5.2. Sub-account "Clothes"

Table 5.3. Sub-account "Shoes"

Analytical accounts for accounting of settlements have the same form as synthetic accounts, except for the name, for example, to synthetic account 71 "Settlements with accountable persons" two analytical accounts "Ivanov A. V." and "Petrova O. I." (Tables 5.4-5.6).

Table 5.4. Account 71 "Settlements with accountable persons"

Table 5.5. Subaccount "Ivanov A. V."

Table 5.6. Subaccount "Petrova O. I."

The relationship between synthetic and analytical accounts can be expressed by the following equalities, reflecting the identity of the data of synthetic and analytical accounting:

- the balance of the synthetic account is equal to the sum of the balance of analytical accounts for it;
- the turnovers on the debit of the synthetic account are equal to the sum of the turnovers on the debit of the analytical accounts of this synthetic account;

the turnovers on the credit of the synthetic account are equal to the sum of the turnovers on the credit of the analytical accounts of the given synthetic account.

The implementation of the principle of identity of analytical accounting data with turnovers and balances on synthetic accounting accounts for the first day of each month is implemented by compiling balance sheets for synthetic and analytical accounting accounts, which make it possible to check in practice the correctness and interconnection of chronological and systematic records of synthetic and analytical accounting.

The turnover sheet is a table containing the numbers and names of accounts, the amount of the opening and closing balances (debit or credit) and turnovers on debit and credit of each account (Table 5.7).

table 5.7.

The totals of the turnover sheet for synthetic accounts contain three pairs of equalities:

- the balance at the beginning of the reporting period on debit and credit of all accounts;
- turnovers on debit and credit of all accounts;
- balance at the end of the reporting period on debit and credit of all accounts. The first equality shows that the total amount of all property of the organization at the beginning of the period is equal to the total amount of sources of this property. These data reflect the balance sheet of the organization at the beginning of the period. The second equality follows from the principle of double entry, in which each fact of economic life is reflected in the same amount on the debit and credit of different accounts, and if the amounts do not coincide, then this indicates errors in entries on accounting accounts or in calculations. The third equality, like the first, follows from the equality of the results of the organization's property and the sources of its formation and shows the balance at the end of the reporting period.

The turnover sheet for synthetic accounts contains generalized information about the status, changes and balances of property and liabilities of the organization. The turnover statements for analytical accounting accounts are compiled separately for each synthetic account for which analytical accounting is kept. They have a different form depending on the characteristics of the objects of analytical accounting. For analytical accounts, three forms of revolving statements are used:

- when conducting natural value accounting;
- when keeping records only in monetary terms:
- when keeping records on accounts of settlements with different debtors and creditors.

If the accounting object is reflected in analytical accounts only in value terms, then turnover statements for these accounts are compiled in the same form as turnover statements for synthetic accounts. If the accounting object is reflected on analytical accounts not only in value, but also in kind or labor terms, then the indicators of the turnover sheets for these accounts are also given in value, kind or labor terms (Table 5.8).

Table 5.8. The balance sheet for the synthetic account "Goods"

The balance sheet for analytical accounts is a set of turnovers and balances for all analytical accounts opened to a synthetic account. The results of the turnover statements for analytical accounts are checked against the data of the corresponding synthetic account in the turnover statements for synthetic accounts.

To summarize information on the movement of property and sources of the organization, as well as in order to control the correctness of the implementation of accounting records, a chess turnover sheet is compiled for synthetic accounts (Table 5.9).

In the chess turnover sheet in the first column, the names of all accounts with turnover are recorded. The offsetting accounts are presented in columns. In each cell of the chess turnover sheet, the amount of turnover with the same correspondence of accounts is entered.

The chess turnover sheet makes it possible to get acquainted with the nature of the facts of economic life, being at the same time a technique for controlling the correctness of the accounting entries.

Table 5.9.

Analytical accounts detail the picture of the property of the enterprise in the context of certain groups of assets. In fact, accounting on such accounts is carried out in an additional manner and serves for a more detailed disclosure of information about the assets that are assigned to certain synthetic accounts. For example, during calculations for wages it is not enough for an accountant to know only the total amount of charges. In some cases, information is required in the context of a separate department, employee or worker. At the time of receipt of materials, it is required to maintain not only total, but also quantitative accounting in the context of individual types of items posted to the warehouse.

Analytical accounting accounts

Analytical accounts used in accounting, are divided into two types:

Quantitative-sum. When using them, the accountant, in addition to the monetary equivalent, keeps quantitative records, for example, indicates the number of slate sheets entered into the warehouse.
Analytical. On sum analytical accounts, accounting is used exclusively in monetary terms.

Quantitative, as well as analytical accounting conducted in parallel with it should be organized in such a way that the indicators for them coincide in the final value and allow mutual control.

Analytical accounts

Analytical accounts are used to detail information. Depending on the specialization of the enterprise, accounting can be carried out in the context of labor and monetary measures, physical indicators, individual transactions, obligations or types of property.

A striking example of a synthetic account, according to which a large number of analytical categories are often fixed, is account 41 "Products". An equally common example is the 60th account "Settlements with suppliers and contractors." If your company has more than one supplier, it is advisable to split the receipts for them. For companies with dozens and hundreds of suppliers, this approach to accounting is vital.

Analytical accounts statement

The balances and turnovers of the accounts for the selected reporting period are entered into the turnover sheet. Depending on the tasks in the 1C program, the accountant has the ability to form a statement in the context of an analytical or synthetic account.

The initial data for filling out the turnover sheets are taken from the accounting accounts, for which some movement of assets or liabilities was recorded in the reporting period. The generated turnover sheet contains the total balances on or debit (balance), credit and debit turnovers, as well as the name of the account.

Assignment of analytical accounts

An analytic account is used to detail household assets and other assets that are used in an enterprise. Analytical accounts are opened exclusively as a supplement to synthetic accounts. Modern accountants conduct analytical accounting in the context of registers of the second, third, fourth and fifth order.

Working with analytical accounts has certain advantages:

Significantly simplifies the maintenance of accounting records.
Allows you to create a well-structured hierarchy of accounts, depending on their purpose and characteristics.
Allows you to build an effective accounting model.

Turnover list for analytical accounts

The principle of forming a turnover sheet for analytical accounts is the same as when displaying a consolidated document on a computer screen for one or several synthetic accounts.

The document consists of three pairs of graphs, which contain all the necessary information:

Opening and closing balances for each selected account.
Turnovers for the set reporting period.

Each column contains two columns called debit and credit. Correct record keeping ensures that the totals in the columns of each pair are equal.

Open analytical accounts

The opening of analytical accounts is necessary in cases where detailed accounting is required in the context of fuel types, employees, inventories and other areas of accounting.

The main condition when working with analytical accounts is the correspondence of turnovers and balances.

Analytical chart of accounts

The modern chart of accounts is a multilevel hierarchy that is built on the links of accounts and subaccounts. Depending on the specifics of the company's activities, the chart of accounts developed for accounting can include a certain number of levels, as well as the required number of sub-accounts opened for each account. In the modern accounting program 1C Enterprise 8, the number of subaccounts and nesting levels available for creation is not limited. The option to create and edit new accounts is available not only to developers, but also to program users. Although the user does not have the rights to delete accounts created under the developer's name.

Analytical accounts system

The analytical accounting system presupposes a more detailed posting of incoming assets, often not only in monetary terms, but also in kind. At the same time, the goal is often to enter into the program the maximum possible amount of information in order to deepen the level of analysis of the economic activity of the enterprise and tighten control over it.

The analytical account, despite the detailing function, contributes to the grouping and generalization of data that are combined by synthetic accounts. Opening an analytical account is possible only for a complex synthetic account.

Advice from Sravn.ru: Despite the advantages of analytical accounts, not all accountants use them in their work. Often the reason for the reluctance to detail incoming assets is real laziness. In order to initially start the correct posting of goods (since this is done at the enterprise), it is recommended to study in detail the chart of accounts in the 1C program and start conducting primary documentation on the same principle.