Organization and use of the chart of accounts, analytical accounting and accounting registers. Monitoring the correctness of synthetic and analytical accounting

Settings Chart of accounts includes setting up the composition of sub-accounts in accounting accounts by sections:

• accounting for VAT amounts on purchased assets;
• inventory accounting;
• accounting of goods in retail;
• cash flow accounting;
• accounting of settlements with personnel;
• cost accounting.

From the correct setting Chart of accounts The “depth” of accounting in 1C depends, so we will look in detail at each parameter of this setting and find out what analytics it affects.

Chart of accounts

The maximum number of subconto types in accounts and subaccounts cannot exceed three. IN Chart of accounts analytical accounting is indicated in the columns:

• Subconto 1 ;
• Subconto 2 ;
• Subconto 3 .

View

The account can be:

• active (A);
• passive (P);
• active-passive (AP).

Type - Active account (A)

Active accounts include:

• 01 “Fixed assets”;
• 03 “Profitable investments in material assets”;
• 04 “Intangible assets”;
• "Equipment for installation";
• 08 “Investments in non-current assets”;
• "Deferred tax assets";
• 10 "Materials";
• “Animals in cultivation and fattening”;
• 15 “Procurement and acquisition of material assets”;
• 19 “VAT on acquired values”;
• 20 “Main production”;
• "Auxiliary production";
• "General production expenses";
• "General running costs";
• "Defects in production";
• “Service industries and farms”;
• 41 "Products";
• "Finished products";
• 44 “Sales expenses”;
• 45 “Goods shipped”;
• “Completed stages of work in progress”;
• 50 "Cashier";
• "Current accounts";
• "Currency accounts";
• 55 “Special bank accounts”;
• 57 “Translations on the way”;
• 58 “Financial investments”;
• 97 “Deferred expenses”.

Type - Passive account (P)

Passive accounts include:

• 02 “Depreciation of fixed assets”;
• “Amortization of intangible assets”;
• 14 “Reserves for reduction in the value of material assets”;
• 42 “Trade margin”;
• “Provisions for impairment of financial investments”;
• “Provisions for doubtful debts”;
• 66 “Settlements for short-term loans and borrowings”;
• 67 “Settlements for long-term loans and borrowings”;
• “Deferred tax liabilities”;
• 80 “Authorized capital”;
• 82 “Reserve capital”;
• 83 “Additional capital”;
• 86 “Targeted financing”;
• 98 “Deferred income”.

Type - Active-passive (AP)

Active-passive accounts include:

• 16 “Deviation in the cost of material assets”;
• “Release of products (works, services)”;
• 60 “Settlements with suppliers and contractors”;
• 62 “Settlements with buyers and customers”;
• 68 “Calculations for taxes and fees”;
• 69 “Calculations for social insurance and security”;
• “Settlements with personnel for wages”;
• 71 “Settlements with accountable persons”;
• 73 “Settlements with personnel for other operations”;
• 75 “Settlements with founders”;
• 76 “Settlements with various debtors and creditors”;
• 79 “Intra-economic calculations”;
• 84 “Retained earnings (uncovered loss)”;
• 90 "Sales";
• 91 “Other income and expenses”;
• 96 “Reserves for future expenses”;
• 99 "Profits and losses."

Currency accounting (Val.)

The attribute is set for accounts on which settlements in foreign currency are recorded. PDF

When posting documents, in transactions to the specified accounts, along with the amount in rubles, the currency amount will also be displayed.

Therefore, it is possible to analyze accounting data using standard 1C reports, both in ruble and currency equivalent.

Quantitative accounting (Qty.)

The attribute is set for accounts on which quantitative accounting is carried out in physical terms: PDF

• pieces,
• kilograms,
• meters,
• etc.

Accounting by divisions (Sub.)

If this flag is set, then account postings are made by department. This setting allows you to detail costs by departments involved in the process of producing products or providing services.

Accounting accounts that maintain departmental accounting.

When posting documents, postings to the specified accounts will indicate the division of the organization for which the business transaction is being carried out.

Sign of tax accounting for income tax (IT)

Tax accounting for income tax is carried out in the program simultaneously with accounting . The accounts on which tax accounting data is registered are determined by the attribute in the column WELL. PDF

If this sign is set, then the account transactions are reflected not only in accounting, but also in tax accounting.

Sign of off-balance sheet accounting (Zab.)

An off-balance sheet account is an account designed to summarize information about the presence and movement of values ​​that do not belong to the organization, but are temporarily in its use or disposal, as well as to control individual business transactions.

The off-balance sheet accounting indicator is set in the column Zab. for bills. PDF

In 1C there is an off-balance sheet account used for entering initial balances.

Prohibition on using an account in transactions

To prohibit the use of account groups in transactions, a special checkbox is provided in the account card The account is a group and is not selected in transactions . When selecting an account, 1C analyzes the state of this detail and does not allow you to select an account group.

Accounts prohibited for use in postings are highlighted in the chart of accounts with a yellow background. PDF

Printing the Chart of Accounts

You can display and print the Chart of Accounts using the button Seal as:

• a simple list of accounts; PDF
• with a detailed description of each account. PDF

You can also print only selected invoices using the button More – List.

To do this, in the settings form List you need to check the box Selected only .

This is convenient if you need to get an incomplete list of accounts.

Analysis of BU and NU accounts

You can analyze accounting and tax accounting data using accounting reports in the section Reports – Standard Reports.

Each of the standard reports has its own settings and allows you to display data for the required period for any of the organizations whose records are kept in the database:

• Turnover balance sheet; PDF
• Account balance sheet y; PDF
• Account analysis; PDF
• Account card; PDF
• Account turnover; PDF
• Subconto analysis; PDF
• Subconto card; PDF
• Turnovers between subcontos; PDF
• Summary postings; PDF
• Posting report; PDF
• main book; PDF
• Chess sheet. PDF

Adding new accounts and subaccounts

The program provides the ability to add new accounts and subaccounts to Chart of accounts by button Create .

Now let's figure out whether it is necessary to change the chart of accounts?

It worked in 1C 7.7, but in 1C 8.3 - adding these subaccounts will lead to problems when closing the month. The amounts in these accounts may simply “freeze”, as a result of which additional modifications to the procedure for closing the month by the programmer will be required.

To separate costs for different types of activities on account 20, you can use Nomenclature groups.

Very unpleasant.

• Balances on new sub-accounts will not be included in the balance sheet. Accordingly, you should not be surprised if your liability does not match your asset. You will have to either adjust the balance manually or modify the algorithm for filling the balance in the configurator.
• When an advance payment is received from buyers, invoices will not be automatically generated for the advance received, and this may lead to a distortion of the amount of accrued VAT.

Setting up the Chart of Accounts

Setting up the composition of subcontos on accounting accounts is available from the section Administration - Program settings - Accounting parameters - Setting up a chart of accounts.

Settings Chart of accounts carried out in sections:

Let's look at these settings in more detail.

Accounting for VAT amounts on purchased assets

The setting establishes analytics for subaccounts for account 19 “VAT on purchased values”, with the exception of the following:

• 19.06 “Excise taxes on paid material assets”;
• 19.07 “VAT on goods sold at a rate of 0% (export).”

Analytical accounting in accounts and subaccounts of accounting 19 “VAT on acquired values” is possible:

• by counterparties;
• on invoices received;
• according to accounting methods.

Example: creating a posting for subaccount 19 “VAT on purchased assets.”

By counterparties

Checkbox By counterparties is set by default and cannot be reset. Its installation means the presence of analytics on counterparties in accounts and subaccounts of accounting 19 “VAT on acquired values”:

• Subconto – Counterparties.

Based on invoices received

Checkbox Based on invoices received is set by default and cannot be reset. Its installation means the availability of analytics on invoices received ( gas turbine engine , Import applications upon import etc.) in accounts and subaccounts of accounting 19 “VAT on acquired values”:

• Subconto - Invoices received.

By accounting method

Checkbox By accounting method the user sets it independently. When enabled, the subaccount Methods of accounting for VAT is added to the subaccounts of account 19 “VAT on purchased assets.”

The use of this sub-account allows you to organize the management separate accounting of incoming VAT using a new methodology.

Inventory accounting

The settings determine the procedure for analytical accounting of inventory items (material assets) for the following accounts:

• "Equipment for installation";
• 08.04 “Acquisition of fixed assets”;
• 10 “Materials”, with the exception of:
  • 10.11.1 “Special clothing in use”;
  • 10.11.2 “Special equipment in operation”;
• “Semi-finished products of own production”;
• 41 “Goods”, with the exception of:
• 42.01 “Trade margins in automated retail outlets”;
• "Finished products";
• 45 “Goods shipped”, with the exception of:
  • 45.04 “Transferred real estate”;
• 004.01 “Goods in warehouse”;
• 003.01 “Materials in warehouse.”

You can set inventory accounting analytics for these accounts:

• by nomenclature (stock names);
• by batches (receipt documents);
• by warehouses (storage places).

Example: generating a posting for subaccount 41 “Goods”.

By nomenclature (stock names)

Checkbox By nomenclature (stock names) is set by default and cannot be reset. Its installation means the availability of analytics on items in inventory accounts.

By batch (receipt documents)

Check box By batch (receipt documents) means the presence of analytics on receipt documents in inventory accounts. This method assumes that inventory is received in separate batches and each batch of inventory is accounted for separately.

By warehouses (storage locations)

Check box By warehouses (storage locations) means the presence of warehouse analytics on inventory accounts.

You can keep track of inventory in warehouses:

• in count;
• by quantity and amount.

By warehouses (storage locations) - By quantity

In terms of warehouses, only quantitative records are kept. When generating accounting reports based on analytics Warehouses The data will be filled in only by quantity.

By warehouses (storage locations) – By quantity and amount

Both quantitative and total records are maintained for warehouses.

When generating accounting reports based on analytics Warehouses Quantitative and summary indicators will be filled in.

Retail goods accounting

Setting up accounting for goods in retail manages the subconto on the accounts:

• 41.12 “Goods in retail trade (in NTT at sales price)”;
• 42.02 “Trade margin in NTT.”

Keeping records of retail goods is possible:

• by warehouses;
• by nomenclature (revolutions);
• at VAT rates.

By warehouse

Accounting for retail warehouses is predetermined. Checkbox By warehouse is set by default and cannot be reset. It means the presence of analytics on warehouses in retail goods accounts.

Chart of accounts

To maintain charts of accounts in the 1C:Enterprise system, metadata objects of the “Chart of Accounts” type are used. Data objects of this type are accounting accounts-- accounting registers by which funds will be grouped when working with the 1C:Enterprise system. The 1C:Enterprise system configurator allows you to create an almost unlimited number of charts of accounts. All charts of accounts created in the Configurator can be used simultaneously.

Charts of accounts in the 1C:Enterprise system support a multi-level hierarchy “account - subaccounts”. Each chart of accounts can include an unlimited number of first level accounts. An unlimited number of sub-accounts can also be opened for each account. In turn, each subaccount can have its own subaccounts - and so on. The number of levels of subaccounts in the 1C:Enterprise system is limited only by the total length of the account code (including subaccount codes of all levels), which should not exceed 255.

The structure of the account code can be specified when creating a chart of accounts in the form of a template consisting of a sequence of “#” and “.” characters. The template indirectly specifies the total number of levels of subaccounts that can be in the chart of accounts, and the total number of subaccounts that an account or subaccount can have.

The 1C:Enterprise system allows you to maintain quantitative, currency and analytical accounting on any account or subaccount.

Quantitative accounting can be carried out both on accounts (sub-accounts) on which analytical accounting is maintained, and without reference to analytics.

Currency accounting can be maintained in several currencies, their total number is practically unlimited.

For maintaining analytical accounting in the 1C:Enterprise system, metadata objects of the “Types of subconto” type are intended. Subconto in the 1C:Enterprise system it is called an analytical accounting object. The term “subconto” can designate any objects of analytical accounting: fixed assets, intangible assets, low-value and wearable items, materials, organizations, accountable persons, contracts, budgets. Subconto view, in turn, is called a set of similar objects of analytical accounting.

The 1C:Enterprise system configurator allows you to organize any number of types of subcontos, in accordance with the requirements for the completeness of analytical accounting at the enterprise.

You can “attach” up to 5 different types of sub-accounts to any account (sub-account), and thus keep analytical records on the account in any necessary sections.

In the Configurator, general properties can be set for all charts of accounts: length of account code and account name; the maximum number of sub-accounts that one account (sub-account) can have; and also configured the properties of analytical, quantitative and currency accounting. Service metadata objects “Props” can be used to store any additional information about an account or subaccount. The set of additional details is the same for all accounting accounts.

All work with metadata objects of the “Chart of Accounts” type is carried out in the “Configuration - Metadata” window. Charts of accounts have a separate branch of the metadata tree, which begins at the key phrase “Charts of Accounts”. This branch also contains service metadata objects - details of charts of accounts.

In the setting being developed, a “Main” chart of accounts has been created, which will contain up to 3 sub-accounts. After creating a chart of accounts in the configurator, you need to fill it in with the necessary accounts in the Configurator or in 1C:Enterprise. For each account, you can assign a subaccount, and also mark what kind of accounting needs to be kept for the account (currency, quantitative, off-balance sheet), as well as whether the account is active or not.

Table 2.1 shows the movement of funds and goods across accounts in a debit-credit presentation

Table 2.1 - Accounts

Debit	Credit

The chart of accounts created in the setup is shown in Figures 2.4.1 and 2.4.2

Figure 2.4.1 - Chart of accounts “Accounts”

A chart of accounts is a system of accounting accounts that are classified into objects in accordance with accounting purposes and have a digital designation that ensures registration. Based on this documentation, the company maintains its working chart of accounts for financial statements.

The chart of accounts combines many accounts that are used in the business activities of an organization. The information contained in the invoices is used by the company administration for analysis, forecasting and decision-making, and is also provided to external users upon individual requests.

The chart of accounts is the basis of the activities of each company; it is also called a unified chart of accounts, since the document is drawn up in a standard form for all organizations. The specific features of the enterprise are taken into account in separate accounts, entered after filing a petition by the relevant sectoral and intersectoral ministries and departments.

The chart of accounts is designed to provide:

• Simplified maintenance of accounting accounts due to their typification.
• Multiple options for reflecting similar transactions in accounts.
• A unified methodology for conducting accounting operations for each company, regardless of the profile of the organization and its property rights.
• Monitoring the correctness of accounting, reporting and use of enterprise property.
• Generalization of the same indicators obtained in different companies.
• Compliance and application of reporting is mandatory for all organizations, regardless of their legal form and form of ownership.
• Orderly maintenance of accounting documentation.
• Reducing the possibility of errors in invoice correspondence.
• Collection of information for the whole country, regions and individual enterprises, which serves as the basis for analyzing the activities of business entities at various levels and for making specific management decisions by the government of the Russian Federation to further improve accounting reporting.

The chart of accounts is based on synthetic accounts, which are also called first-order accounts (first-order accounts), these accounts are numbered, and their maintenance is mandatory. The second part of the plan includes second-order accounts or subaccounts; numbering in these accounts is optional. In general, the documentation has a hierarchical structure.

The chart of accounts is grouped into sections depending on the economic component.

The plan contains 71 synthetic accounts, of which 11 are off-balance sheet. All plan accounts are combined into 8 sections:

• Fixed assets: used to summarize information about the company’s existing assets, including those that are in motion (intangible assets, fixed assets and other non-current assets), as well as operations related to the construction, acquisition and disposal of assets.
• Productive reserves: used to summarize information about existing objects of labor, including those that are in motion. Objects of labor are used by the company for processing, processing, use in production or for other economic purposes, as well as for means of labor that are part of working capital, including operations that are carried out to procure objects of labor.
• Production costs: Used to summarize information about expenses for a company's standard activities (other than selling expenses). Some of the accounts allow you to group the company’s expenses by place of origin, items and other characteristics, including for calculating the cost of services and products. Another part of the accounts allows you to group company expenses by element. The relationship between accounting for expenses on both parts of the accounts is recorded using reflective accounts specially opened by the company.
• Finished products and goods: used to summarize data on the availability and movement of finished products and goods.
• Cash: the account is used to summarize data on available financial resources in local and foreign currencies, including those in motion. Financial resources can be in the cash register, in foreign exchange, settlement, and other accounts that are opened with credit enterprises within the country and abroad. These resources can be presented in the form of securities, cash and payment documents. Monetary resources in foreign currency and transactions with them are indicated in this account in rubles by converting foreign currency at the exchange rate. At the same time, transactions and amounts are reflected in the currency of payments and settlements.
• Calculations: used to summarize information about all types of company settlements with individuals and legal entities, as well as intra-business settlements. Transactions with foreign currency are indicated in the accounts of this section in rubles by recalculating foreign currency in the prescribed manner at the official rate. At the same time, financial transactions are reflected in the currency of payments and settlements. Transactions with foreign currency are recorded separately in accounts (each settlement in a separate sub-account).
• Capital: The account is used to summarize data on the state of capital flows of the company.
• Financial results: used to summarize information about the expenses and income of an enterprise, as well as to determine the final financial indicators of the company’s activities for the reporting period (year, month, quarter).

Instructions for using the chart of accounts are a document that specifies uniform requirements that relate to the procedure for maintaining a chart of accounts in organizations of all forms of ownership.

The instructions describe in detail all main accounts and subaccounts opened for them:

• Account purpose.
• Structure and content.
• Filling procedure.

The description of the accounts is carried out in the same order in which the sections are placed in the chart of accounts, and the scheme of correspondence with other synthetic accounts is also described.

If an enterprise needs to create its own correspondence that is not provided for in this instruction, then it is generated in accordance with the requirements and approaches to the examples described in the instructions. According to the instructions, the chart of accounts is used in all organizations except government, credit and municipal institutions.

Based on the chart of accounts and instructions for its use, the enterprise develops its own working accounting plan, guided by the following provisions:

• Using the optimal number of accounts. This provision refers to a minimum set of accounts that can satisfy the needs of the company and other users of accounting information.
• Developing plans for the long term, taking into account future prospects and stability. Global changes to the plan are made only if it is necessary to completely rework and reform accounting and reporting.
• The plan system must be programmed with the ability to make additions and changes to the current nomenclature of accounts. This is required in cases where changes are made to legislative norms, taxation procedures or maintaining accounting documents.

A unified procedure for maintaining financial statements should provide a certain level of freedom for the development of a classified nomenclature of accounting accounts, which is ensured by a three-level system of organizing the plan:

When creating a working chart of accounts in order to streamline accounting, small businesses can reduce the total number of synthetic accounts, for example, you can open the “Goods” account in the Finished Products and Goods section instead of the “Finished Goods” and “Goods” accounts, in the Capital section - “ Authorized capital" instead of the accounts "Authorized capital", "Additional capital", "Reserve capital", in the section Cash - "Settlement accounts" instead of "Currency accounts", "Settlement accounts", "Transfers in transit" and "Special accounts in banks."

Automated maintenance of chart of accounts

Automation of accounting in a company is carried out on the basis of a chart of accounts. In a computer program product, the chart of accounts is usually presented in the form of a table or list, depending on the type of software the company uses. Thus, in the 1C: Accounting product, the chart of accounts is presented in the form of a table with separate columns. Only one account or subaccount can be indicated on one line; accounts can be marked with special icons.

The table columns include the following elements:

• Name of the account (subaccount).
• Types of subconto accounts.
• Full account code.
• Off-balance sheet account.
• Currency accounting.
• Active account.
• Quantitative accounting.

In each column, the enterprise accountant makes the necessary notes in accordance with the above characteristics.

The software provides the use of several charts of accounts at once, for which you need to create bookmarks in the chart window with the names of each individual chart of accounts.

Analytical accounts- these are accounting accounts that are intended to detail and specify information about the availability, condition and movement of funds and their sources, reflected in synthetic accounts.

Analytical accounts are also intended for analytical assessment of the economic activity of an organization.

And accounting using analytical accounts is called analytical accounting.

Let us note that analytical accounts are accounts of the third, fourth... order, which characterize in detail the cost and quantitative indicators of accounting.

That is, operations in analytical accounting are carried out in monetary and quantitative terms.

Based on the definition of synthetic and analytical accounting, it can be argued that analytical accounting details synthetic accounting.

Regulatory regulation

Information about what analytical indicators synthetic accounts should have is indicated in the Chart of Accounts and instructions for its use (approved by Order of the Ministry of Finance dated October 31, 2000 No. 94n).

Analytical accounting chart of accounts

The modern chart of accounts is a multi-level hierarchy, which is built on linking accounts and sub-accounts.

Depending on the specifics of the enterprise’s activities, the chart of accounts developed for accounting may include a certain number of levels, as well as the required number of sub-accounts opened for each account.

In modern accounting programs, the number of subaccounts and nesting levels available for creation is not limited.

When is it necessary to open analytical accounts?

Opening analytical accounts is necessary in cases where detailed accounting is required in terms of, for example, types of fuel, employees, inventory and other areas of accounting.

The main condition when working with analytical accounts is that turnover and balances must correspond.

Purpose and advantages of analytical accounts

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

Working with analytical accounts has certain advantages:

Significantly simplifies accounting.

Allows you to implement a well-structured hierarchy of accounts depending on their purpose, goals and characteristics.

Allows you to create an effective accounting system.

Functions of analytical accounts

Analytical accounts are used to detail information.

Depending on the specialization of the enterprise, accounting can be kept in the context of labor and monetary measures, physical indicators, individual transactions, obligations or types of property.

An example of a synthetic account that maintains a large number of analytical accounts is the “Inventory” account and 41 “Goods”.

Another common example is account 60 “Settlements with suppliers and contractors”.

According to the Chart of Accounts, it is divided into the following subaccounts:

41.01 - goods in the organization’s warehouses;

41.02 - goods in retail trade;

41.03 - containers under the goods and empty;

41.04 “Purchased items” - accounting subaccount;

Cotton fabric, chintz, flannel - analytical account.

Thus, the analytical account in this case will be the characteristics and designation of the type of property.

Analytical accounts system

The analytical accounting system involves detailed accounting of the movement of assets (capitalization and disposal of assets) in monetary terms and in kind.

At the same time, the maximum possible amount of information is entered into the program so that it is possible to analyze the business activities of the company and monitor the correctness of analytical accounting.

The analytical account, despite its detailing function, allows you to group and summarize data that is reflected in synthetic accounts.

Note that opening an analytical account is possible and advisable only for a complex synthetic accounting account.

Types of analytical accounting accounts

Analytical accounts that are used in accounting can be divided into two types:

1. Quantitative-total analytical accounts. When using these accounts, in addition to the monetary equivalent, it keeps quantitative records, for example, it indicates the number of inventory items posted to the warehouse.

2. Analytical accounts. In total analytical accounts, accounting is used exclusively in monetary terms.

Let us note that quantitative accounting, as well as analytical accounting carried out in parallel with it, must be organized in such a way that the indicators for them coincide in the final value and allow for mutual control.

Turnover sheet for analytical accounts. Formation principle

The principle of generating a turnover sheet for analytical accounts is the same as when generating a summary document for one or more synthetic type accounts.

The balances and turnover of accounts for the selected account are entered into the turnover sheet.

Depending on the tasks set, accounting can create a statement in the context of an analytical or synthetic account.

The initial data for filling out the turnover sheets is taken from the accounting accounts for which some movement of assets or liabilities was recorded in the reporting period.

As a result, the created document consists of three pairs of columns, which contain all the necessary information, namely:

The opening and closing balance for each selected account.

Turnover for the reported reporting period.

Each column contains two columns called .

Thus, the generated turnover sheet contains the final balances of credit or debit (balance), turnover of credit and debit, as well as the name of the account.

At the same time, with proper accounting, the equality of the total amounts in the columns of each pair is ensured.

Procedure and deadlines for generating statements

The procedure and timing for the generation of statements are regulated by the established document flow of the organization and legislative acts.

The most common period used to compile analytical reports is a calendar month.

Turnover sheets for analytical accounting can take different forms.

These, for example, include reports from storekeepers - financially responsible persons, commodity reports, etc.

Monitoring the correctness of synthetic and analytical accounting

The fundamental accounting register for monitoring the correct display of entries in accounting accounts is the revolving balance sheet.

This document represents a grouping of data on accounting accounts, including sub-accounts, indicating their names, total balances at the beginning of the period, turnover for the period (according to the assets and liabilities of the accounts), the total amount as of a given date.

In this case, the turnover balance sheet can be compiled for any time period: both per day and per month, quarter, full and partial year.

To form a balance sheet, data from the turnover sheet for the reporting period is taken.

Note that the turnover balance sheet must satisfy the main principle - equality.

That is, the final balances of the debit and credit of the accounting account must be equal to each other.

Mutual relationship between synthetic and analytical accounting

Facts indicating the relationship between analytical accounting and synthetic accounting:

The basis for records in both types of accounting is the same document.

Analytics is an additional detailed characteristic to synthetic accounting.

The total amount of turnover for analytical accounts is equal to the total turnover for a synthetic account that combines detailed analytics.

Displaying synthetic and analytical accounting in the organization’s reporting

Maintaining accounting records using double entry in accounting accounts according to the working chart of accounts approved by the organization is the responsibility of the enterprise.

At the same time, the turnover and results of synthetic accounting are reflected in the General Ledger.

And the General Ledger is the main document for preparing financial statements, including the balance sheet.

Analytical accounting is reflected in a variety of accounting registers: cards on the movement of property, accumulative statements and other reporting documentation.

Results

In conclusion, the following conclusions can be drawn. Analytical accounting is a detailing for synthetic accounting. Analytical and synthetic accounting data are used to prepare financial statements. Based on the information reflected in the accounting accounts, an analysis of the financial and economic activities of the enterprise is carried out.




Still have questions about accounting and taxes? Ask them on the accounting forum.

Analytical account: details for an accountant

• Changes to Instruction No. 174n. New accounting entries for budget accounting

  ... “Fixed assets - leased items” and analytical accounts for it: 0 101 (41 ... "A new group of accounts and analytical accounts for it have been introduced: 0 106 90 ...

• Updated annual accounting reporting forms

  Credit turnovers reflected in the corresponding analytical accounts of accounts 0 101 000 00 ... credit turnovers reflected in the corresponding analytical accounts of accounts 0 103 00 000 ... credit turnovers reflected in the corresponding analytical accounts of accounts 0 105 00 000 ... credit turnovers reflected in the corresponding analytical accounts of accounts 0 204 21 000 ... turnovers reflected in the corresponding analytical accounts of accounts 0 204 52 000 ...

• Clarifications on the presentation of budget reporting in 2018

  Budget accounting in correspondence with the analytical account of budget accounting 1 14 00000 ... January 2018 for the corresponding analytical accounts of account 0 401 40 000 ...

• Changes to the Unified Chart of Accounts and instructions for its use

  But also the turnover on the corresponding analytical accounts for authorizing expenses, generated in the reporting... current (next) financial year, to the analytical accounts, respectively, for the current, first year... of the current financial year according to the corresponding analytical accounts for authorizing expenses, formed in the reporting... .

• Non-financial assets: accounting entries adjusted

  The list of analytical accounts for fixed asset accounts was removed from Instruction No. 162n...

• Accounting for the income of institutions in the light of recent changes in KOSGU

  RF. Next, we will consider what analytical accounts need to be provided for in the accounting policy... budget revenues" (according to the corresponding analytical accounts") (code 150 KOSGU); 0 ... transactions with assets" (according to the corresponding analytical accounts") (code 170 KOSGU); 0 ... for income and the corresponding analytical accounting accounts used in... KOSGU codes and the corresponding analytical accounts used in calculations for... transactions using new analytical accounts for accounting for calculations for...

• Accounting for income and expenses in a budgetary institution

  The budgetary institution reflects account 504.00 on the corresponding analytical accounts “Estimated... (income) of the institution is reflected in the debit of the analytical accounts account 507.00.000 ...

• Analysis of changes made to Instruction No. 191n

  Last years (indicators for the corresponding analytical accounts of account 1 210 02 000 ..., works, services) (indicators for the corresponding analytical accounts of account 1 210 02 000 ... expected income listed in the corresponding analytical accounts of account 0 401 40 000 .. 01/01/2019 on the corresponding analytical accounts, accounts 0 401 40 000 ...) did not change, but the indicators for the analytical accounts included in the specified lines changed...

• The Unified Chart of Accounts has been changed

  The account is used in the context of the following analytical accounts: Account number Account name... its use is not provided. Detailing of analytical accounts according to calculations. According to the changes, ... reflection of income, expenses, reserves (the corresponding analytical accounts of accounts 40110, 40120, 40140, ... withdrawals" Note: The name of the given analytical accounts is tied to a specific article (subitem ... 20800, 20900, 30200) are detailed new analytical accounts; 3) added accounts to reflect...

• We check the reliability of indicators of budget reporting forms

  ... " 1. Discrepancy between the balances on the corresponding analytical accounts for accounting for settlements of payments in... debit turnovers reflected in the corresponding analytical accounts of accounts 0 101 00 000 ... credit turnovers reflected in the corresponding analytical accounts of accounts 0 101 00 000. ..

• Application of the GHS “Rent” in an educational institution

  Conditional lease payments are separated by a new analytical accounting account - 0 205 35 000 ... 000 0 302 24 000 * The analytical account is determined by the types of leased property... 451 0 302 24 730 * The analytical account is determined by the types of leased property... relations will be be reflected in the corresponding analytical accounts: 10 “Sanction for the current financial... lease, new synthetic and analytical accounts have been added, which in the near future we...

• We take changes into account when preparing financial statements for the half-year

  There are indicators for the corresponding analytical accounts of account 1 210 02 000 ... years - indicators for the corresponding analytical accounts of account 1 210 02 000 ... account number are reflected: according to the analytical accounts of accounts 0 205 00 000 ... receivables formed according to the corresponding analytical accounts of accounts 0 205 00 000 ... income recorded in the corresponding analytical accounts of accounts 0 401 40 000 ... accounts payable generated in the corresponding analytical accounts of accounts 0 302 24 000 ...

• Amendments are being made to Instruction No. 157n

  Year indicators (balances) for the corresponding analytical accounts for accounting budget allocations, budget limits... for the current (next) financial year, for analytical accounts for authorizing expenses: indicators for authorization...

• Features of accounting for tax obligations

  By financial periods on the corresponding analytical accounts for authorizing expenses, account 50200000 “Liabilities...

• Changes in financial statements

  ... ;130 in correspondence with the corresponding analytical accounts of accounts 0 109  ...