Active accounting accounts. Active, passive and actively passive accounting accounts. Synthetic and analytical

In the process of its activities, each organization should conduct a permanent and continuous accounting of the exercising operations, changes in the volume of own funds and property, sources of funds. The most convenient and rather simple way to keep such accounting are accounting accounts. All accounts regardless of type have their own specific number, the name and the same structure representing a bilateral table, the left side of which is called the debit, and the right is a loan. Each account has a balance (balance) at the beginning and end of the accounting period and turnover: Debit and Credit.

All accounts can be divided according to their economic meaning to active and passive accounting accounts. Differences in the appointment of debit, loan and balance is a distinctive characteristic of active and passive accounting accounts. Active accounting accounts are responsible for the state of property of the enterprise and its external debts. It can be said that the active accounting accounts are made accounting for the movement of the company's assets. Passive accounting accounts are designed to take into account the sources of the formation of property and the obligations of the organization to supported partners, employees, the state and even the owner of the company.

The main difference of active accounts from passive is as follows:

They always have a debit primary balance showing the availability of funds at the beginning of the reporting period;
The debit turnover of active accounts accounts is to increase funds, and credit - in their decrease;
The final balance of active accounting accounts should also always be debit, it shows the funds at the end of the reporting period and is calculated by adding the initial balance with debit turnover minus the loan turnover.

The second group of accounts are passive accounting accounts. In contrast to active accounting accounts, they:

Always have a loan initial balance, which shows the amount of capital or the obligations of the organization at the beginning of the reporting period;
The debit turnover of passive accounting accounts reflects a decrease in capital or obligations, and credit - their increase;
The final balance must be credit, it gives information about the amount of the capital's capital and its obligations at the end of the reporting period and is defined as the amount of the initial balance and credit turnover, reduced by the amount of debit turn.

In addition to active and passive accounts accounting accounts, there are also those that take into account both the property and sources of its education, and changing the final balance, i.e. In different reporting periods, they may have or debit, or credit balance. These accounts are primarily used for simultaneous settlements with various creditors and debtors and are called active accounting accounts. The debit turnover in active-passive accounting accounts reflects an increase in receivables or a decrease in payables, and the turnover on the loan, in turn, shows an increase in payables or a decrease in receivables.

The list of active and passive accounts is governed by the Ministry of Finance in terms of accounting accounts of financial and economic activities of organizations. The current plan of accounts has been used since 2001 by order of the Ministry of Finance No. 94n of October 31, 2000. Based on this account plan, the list of active accounts is, as a rule, in sections IV, they have numbers from 01 to 59. Typical examples of active accounting accounts are, for example, 01 "Fixed assets", 10 "Materials", 50 "Cassa organization" . Passive accounting accounts are numbering from 80 to 99 and are mostly in sections VII and VIII. Section VI contains active passive accounts with numbers from 60 to 79, which, based on the situation, who has any commitments (debts), may be active and passive.

The main active accounts include:

01 - "Fundamentals" used to take into account the availability and movement of the main funds of the enterprise in operation, stock, on conservation, in lease, in trust management;

04 - "Intangible assets", designed to take into account the availability and changes in intangible assets of the organization, as well as its costs for the organization on research, development and technological works;

10 - "Materials" used to take into account the availability and changes in the volume of materials, raw materials, fuel, spare parts, inventory and auxiliary tools and accessories, containers, etc.;

20 - "Basic Production", which serves to take into account the cost of production, products (works, services), which are necessary for the creation and operation of the organization;

41 - "Goods" used to account for inventive material values \u200b\u200bacquired as goods for sale (for trade and catering organizations);

43 - "Finished products" used to take into account the volumes and movements of finished products (for enterprises carrying out industrial, agricultural and other industrial activities);

50 - "Cassa organization", designed to take into account the amounts and movement of funds in the organization's cash registers;

51 - "Consolidated Accounts", an employee for accounting for the presence and movement of cash (in rubles) on the settlement accounts of the organization open in credit institutions.

Basic passive accounting accounts

As the main passive accounts can be called:

66 - "Calculations on short-term loans and loans" used to account for the status of short-term (for a period of no more than 12 months) loans and loans obtained by the Organization;

67 - "Calculations on long-term loans and loans", designed to take into account the status of long-term (for a period of more than 12 months) loans and loans received by the Organization;

70 - "Calculations with Personnel for Pay for Pay", used to take into account information on remuneration to employees, as well as about paying income on shares and other securities of this enterprise;

80 - "authorized capital", serving to take into account information about the sum and movement of authorized capital (share capital, authorized capital) organization;

86 - "Reserve Capital", designed to account for the state and movement of reserve capital;

87 - "Extension Capital" used to take into account information about the additional capital of the Organization.

Among actively passive accounts can be called:

60 - "Calculations with suppliers and contractors";

68 - "Calculations for taxes and fees"; Designed to summarize information on calculations with budgets for taxes and fees paid by the organization and taxes with employees of the organization.

69 - "Social insurance and provisional settlements";

75 - "Calculations with the founders";

76 - "Calculations with different debtors and creditors."

On these accounts, a debit and credit balance can be at the same time, but on account 99 - "profits and losses", which gives conclusion about the final financial result of the enterprise's activities in the reporting year, there is always only one-sided balance. It allows you to make an unambiguous conclusion, whether the enterprise completed the year to receive profits (credit balance) or suffered losses (debit balance).

As we see, in the process of any economic activity, all funds of the enterprise are in a constant motion, which must be strictly monitored, fix and reflect documented. Accounting accounts are a way of such a visual and clear reflection of the impact of any economic operation on changes in accounting objects. Their maintenance is a complex mechanism requiring care and maximum accuracy, because the most insignificant error can violate the entire system. Therefore, such "jewelry" processes must perform professionals in their case, guaranteeing accuracy, quality and deadlines!

Accounting accounts are means of control and current reflection of economic funds and their sources. Each account is intended to reflect the specific object of economic funds or sources of their education. On accounts on the basis of primary accounting documents, current data is accumulated and systematized. only for homogeneous economic operations. The accounts reflect economic operations in both quantitative and value terms.

Distinguish two types of accounts: active and passive . The names of the accounts were formed from the side of the balance (asset and passive).

Active bills Designed to account for economic funds in their composition and placement.

Passive bills Designed to take into account sources of economic funds for their intended purpose.

The structure of accounts, regardless of their species, is the same - this is the table of the two-way form, the left side of which is debit , and right - credit .

Accounting scheme

Remains on accounts at the beginning and end of the month are called balance .

The amount of economic operations, increasing or reducing the amount of economic tools or their sources for the reporting month, is called turnover .

The amount of economic operations for the reporting month, reflected in the debit of the account, is called debit turn (or turnover by debit).

The amount of economic operations for the reporting month, reflected on the credit of the account, is called credit turn (or turnover on the loan).

However, with the same structure of accounts, the purpose of the parties in active and passive accounts is different.

Active account scheme


Balance initial (CH) - the residue (presence) of household funds at the beginning of the reporting period
Turnover on the debit (OD) - the amount of economic operations causing an increase in household funds during the reporting period	The turnover on the loan (OK) is the amount of economic operations causing a decrease in economic funds during the reporting period
Balance finite (SC) - the remainder of economic funds at the end of the reporting period

Active accounts have the following features:

they reflect the presence and movement of business and property of the enterprise;

balance initial always debit and shows the availability of funds at the beginning of the reporting period;

the debit revolutions reflect the receipt of funds;

loan turnover shows the disposal of funds;

balance finite always debit and shows the balance of funds at the end of the reporting period.

The balance is calculated by the following formula:

SK \u003d CH + OK

W. activethe debit accounts reflect the increase, and on the loan is to reduce the accounting object.

Passive account scheme

Passive accounts have the following features:

in passive accounts, accounting for the sources of education of economic funds of the enterprise, i.e. capital and obligations (debt) of the enterprise;

balance The initial is always a loan and shows the amount of capital or the availability of the enterprise's obligations at the beginning of the reporting period;

the debit turns show a decrease in capital or enterprise liabilities;

rolls on the loan show an increase in capital or obligations of the enterprise;

the balance finite is always a loan and shows the amount of capital or the obligations of the enterprise at the end of the reporting period.

The balance is calculated by the following formula:

SK \u003d CH + OK - one

W. passive The debit accounts reflect the decrease in the accounting object, on the loan - an increase.

Consider how accounting on active accounts is carried out, on the following example.

Example 1. Keeping accounting for active accounts.

At the beginning of the month in the warehouse of the enterprise there were various materials in the amount of 22000 p. During the month, the following economic operations are reflected related to the movement of materials:

The task.Make an active account 10 "Materials", to calculate the debit, credit and balance at the end of the month.

In the debit of account 10 "Materials" we enter the cost of materials at the beginning of the month (CH). Next, we are divided into debit and credit operations related to the movement of materials. We write down the number of the operation and the amount in the debit of account 10 if the operation reflects the receipt of materials, or on the credit of the account, if the operation is disposed of materials. Then we count the turnover of the debit as the sum of all operations to enter materials and turnover on the loan as an amount of operations related to the disposal of materials. Next, calculate the balance finite.

Account 10 "Materials"

Example 2. Keeping accounting for passive accounts.

At the beginning of the month, the company has a debt to the bank for a loan of 80,000 p. During the month, the following economic operations are reflected related to the lending to the enterprise:

The task. Make a passive account 66 "Calculations on short-term loans", calculate turns and balance.

Account 66 "Calculations for short-term loans"

Accounts whose balance can be both debit and credit called active passive .

Active Passive Account Scheme

If the balance at the account and the debit, and on the loan - it is called expanded. The final balance is called rolled.

In the balance sheet on active-passive bills, the balance is shown by the deployed, that is, debit in the balance sheet, credit - in passive.

Active Call accounts intended to account for funds for their functional role in the process of economic activity. They take into account:

Fixed assets;

Funds in the calculations;

Productive reserves;

Finished products;

Cash, etc.

In active accounts, the initial residue of a particular type of funds is reflected in the debit. Economic operations that cause an increase in these funds are also reflected in the debit. Economic operations that cause their decrease are reflected on the loan. The final residue can only be debit or equal to 0.

Passive They are called accounts designed to take into account the sources of education of economic resources and their destination. They take into account:

Profit;

Bank loans, etc.

These are all sources of their own and borrowed funds reflected in the balance sheet passive.

In passive accounts, the initial residue of a particular type of fund sources is reflected on the loan. Economic operations that cause an increase in these sources are reflected on the loan. Economic operations that cause a decrease in sources are reflected in the debit. The final residue can only be credited or equal to 0.

Passive account scheme

Account name

Actively - passive accounts, the procedure for reflecting records and remove balances in them.

Assessing accounting accounts containing signs of active and passive accounts.

These include the following accounts:

Sch. 71 "Settlements with accountable persons";

Sch .. 76 "Calculations with different debtors and creditors";

Sch. 99 "Profit and losses";

Sch. 84 "Retained earnings (uncovered loss) and others.

In active passive accounts, both initial and end balance can be or debit or credit. If there are analytical data to accounts, the remains can be deployed, i.e. And on the debit and loan at the same time. In the absence of analytical data in active-passive accounts, the remnants at the end of the month can be displayed only (or by debit, or loan at the same time).

Active Passive Account Scheme

The debit of an active-passive account reflects economic operations that cause an increase in receivables and a decrease in accounts payable.

The loan of an active-passive account reflects economic operations that cause an increase in payables and a decrease in receivables.

In active passive accounts, the residues are derived in two ways:

a) the starting residue is folded, i.e. From a larger residue, we take less. I add the appropriate turnover to it and deduct the opposite turnover. The remainder at the end of the month will be recorded on the side where the initial balance was rolled.

Self at 1.02. 60000 i.e. 70 000 - 50 000 +80 000 - 40 000 \u003d 60 000

B) if the opposite side is greater than the amount of the initial rolled residue and the corresponding turnover, the balance at the end of the month changes its place from the debit to credit (or vice versa).

Balance at 1.01. 70000.

Balance at 1.01 50,000

1) 80 000	2) 200 000
Turns:		Turns:	200 000

Self at 1.02. 100000 i.e. 70 000 - 50 000 + 80,000 - 200 000 \u003d - 100 000

First, to the initial residue by the debit add turns to the debit. Then, to the initial balance on the loan, add credit speed. Then we find the difference between the results. Which is the result more, on the other side and the balance is recorded.

There is a relationship between accounting accounts and balance sheets. Based on the entrance balance data, accounts are opened, and after the pavement of economic operations on accounts and the removal of end balances, based on their basis for the 1st day of the next month.

Double entry on accounting accounts. Correspondence bills .

Each economic operation affects two balance sheet articles, causing two economic phenomena in them, i.e. Two areometric and interrelated changes:

Either as part of economic funds (2 active accounts);

Either in the sources of their formation (2 passive accounts);

Either in those and others at the same time (1 account active and 1 passive account). At the same time, equality between the total amount of funds and the total amount of them

sources are not violated. In accounts accounts, these changes are reflected by a double record, which is one of the most important elements of the accounting method.

Double recording of economic operations on accounting accounts is it means. Record this operation in the same amount twice:

1 time on the debit of one account;

1 time on the credit of another account.

Example: 400,000 rubles were received from the current account at the cashier.

Often there are operations affecting more than two accounts:

1 time debit;

2 or more than a loan or vice versa.

If the double record on the accounts is made correctly, the result of revolutions on the debit of all accounts is always equal to the total turnover on the loan of all accounts. As a result, balance sheet equality is provided.

So The dual record is based on no number of accounts in which economic operations are recorded, and the double reflection of the total amount of the operation. The use of a double recording method on accounting accounts ensures the compilation of the final balance after counting the revolutions and balances on the accounts.

Correspondence bills - This is a certain relationship arising between accounts when issuing an economic operation. Accounts involved in this interconnected combination are called corresponding accounts.

Correspondence of accounts is established on the basis of economic maintenance.

Correspondence can be: simple and complex.

A) If the economic surgery causes two accounts to interact, then Dt one account for the amount of operation. Such correspondence is simple.

Example: Materials received from the supplier in the amount of 800,000 rubles received from the supplier.

D. 10 K. 60 800 000

B) If the economic operations cause to interact one account on the d-ta, and several accounts for the one (and on the contrary), then such correspondence is called complex.

Example: From the current account, the money is listed in the budget of 300,000 rubles, social security authorities 200,000 rubles. Suppliers are 500,000 rubles. and received at the box office 170,000 rubles.

D. 68, 69, 60, 50 K. 51 1170 000

The correctness of the compilation of correspondence of accounts for a given operation:

1) the main thing is determined in the proposal, i.e. Where and where, but not taken into account for what.

2) It turns out - which accounts these accounts are issued (economic funds or sources of their formation).

3) is determined - what are these accounts (active or passive). It will depend on the fact that they are taken into account: funds or sources.

4) We remember the definition of an active and passive account in order to determine where the increase occurs, and where the reduction.

5) Returning to the content of this economic operation, it is determined what is happening in our correspondence: what account is increasing, and what an account decreases.

6) Based on this, we compile correspondence of accounts.

Synthetic and Analytical Accounts .

Active, passive and active passive accounts have a characteristic overall feature, which consists in the fact that economic means and sources of their formation are reflected on them in an integration scale, i.e. generalized.

For example:

On the account "Calculations with suppliers and contractors" shows the total amount of enterprise debt to all suppliers;

On the account "Calculations for labor pay" reflects the calculations with all employees of the association or plant on the accrued wage, etc.

Such enlarged indicators are necessary in order to give a general idea of:

The presence and movement of funds and sources of their formation;

Settlement state with suppliers and contractors;

State of settlements with workers and employees of the enterprise;

Calculations with banks on loans;

Settlements with the state budget, etc.

Accounts intended for the enlarged (generalized) reflection of economic funds and sources of their formation are called synthetic accounts, and records on these accounts - synthetic accounting.

Records on them are conducted only in monetary terms, briefly and without texts. According to these accounts, the balance sheet is drawn up.

Accounts opened in the development of synthetic accounts and intended to specify the data contained in them are called analytical accounts, and records on these accounts - analytical accounting.

Analytical accounts have no direct connection with the balance and are not shown in the balance sheet. Records on them are conducted in more detail. These are books, cards, statements, etc.

According to analytical accounting, you can set the state:

For each name of production reserves;

Settlements with each employee of the enterprise;

Settlements with each supplier or contractor and with each debtor and lender, etc.

Analytical accounts are divided into:

A) Materials are accounts that take into account material values \u200b\u200band finished products. On these accounts, accounting is conducted in two meters:

Natural;

Money.

Analytical Material Account Scheme

B) Calculated - these are invoices on which account accounts are taken into account. These accounts are recorded in cash gauges.

Scheme of analytical account calculations

Synthetic and analytical accounts are closely interrelated. This relationship is due to the fact that analytical accounts are opened in the development of synthetic accounts and stocks on those and others are parallel.

- "Calculations with the budget" - by type of taxes, etc.

Current statements on the accounts of synthetic and analytical accounting. Saldian statements.

For accounting and control, it is necessary to combine information on synthetic and analytical accounts. In each case, the generalization is carried out by drawing up a summary of the initial residues. Such a summary is called negotiable statement.

There are current vocabulables on accounts:

Synthetic accounting;

Analytical accounting.

1) The revolving statement over synthetic accounts is a table where each account is written along a separate line indicating:

- account number;

His names;

The initial balance of the debit or loan;

The final remainder of the debit or loan.

The initial or final remains of active passive accounts may have data and the debit and loan at the same time.

Synthetic accounts circuit

The main feature of the negotiable statement on the accounts of synthetic accounting is the presence of three pairs of equal results:

On the debit and credit of the initial balance (first pair);

On the debit and turnover loan for the month (second pair of outcomes);

On the debit and loan of the end balance (third pair of outcomes).

This feature of the negotiable statement is used to control records and calculations on the same accounts. The inequality of any pair of results indicate an error.

2) The revolving statement on analytical accounting accounts is a table in which remnants and turnover are reduced across the account of analytical accounting.

For example: a revolving statement on analytical accounts to the account:

"Materials"; "Calculations and suppliers and contractors"; "Calculations with accountable persons", etc.

The number of revolving statements on analytical accounts corresponds to the number of synthetic accounts. Those. For each synthetic account you can

Topic 5. Classification of accounts for the economic content of information reflected in accounts. Classification of accounts for their intended purpose. Account plan, subaccount, off-balance accounts.

Accounting accounts are classified according to their economic content and appointment of an account are divided into two groups:

Main accounts;

Additional accounts.

1. Main accounts.

For economic content, these accounts are divided into:

1. Accounts of economic funds and their sources.

2. Account accounts.

3. Accounts of economic processes and results.

In its purpose, the invoice is:

Accounts of economic funds and their sources:

Inventory (01, 04, 10, 43, 45)

Cash (50, 51, 52, 55, 56, 57)

Sources of equity (80, 82, 83, 84, 86).

Account accounts:

Calculation accounts (60, 62, 66, 67, 68, 69, 70, 71, 73, 75, 76);

Accounts of economic processes and results:

Calculation (08, 20, 23, 28, 29);

Operational results (90, 91,;

Financial results (99).

2. Additional bills

By their purpose, the account is divided into:

Regulating (02, 05);

Collectively - distributive (16, 25, 26, 44/1);

Reporting - distributive (96, 97)

Typical account of accounting accounts

A typical accounting plan for accounting accounts is a scheme for registration and grouping facts of economic activity of the enterprise.

The 2013 billing plan is uniform and mandatory for use in organizations of all sectors of national economy and activities (except banks and budgetary organizations), regardless of subordination, form of ownership, organizational and legal form leading to a double recording method.

The plan shows the names and codes of synthetic accounts (first-order accounts) and sub-accounts (second-order accounts).

Subaccounts provided for in terms of accounts are used on the basis of the requirements of analysis, control and reporting. Enterprises have the right to clarify the content of individuals, eliminate and combine them, as well as enter additional subaccounts.

A typical plan for 2013 accounting accounts consists of 8 sections and a separate section for off-balance sheet accounts. The basis of the accounting of accounts under sections is the economic peculiarities of the objects taken into account.

Sections are located in a certain sequence determined by the nature of the participation of property (economic funds) in its circuit.

Subaccount

As mentioned above, analytical accounts show which accounting objects are combined on synthetic accounts, but a large number of analytical accounts makes it difficult to obtain the necessary information about economic resources and sources of their education, therefore, in accounting, analytical accounts are combined into intermediate groups called subaccounts.

Subaccount- These are second-order accounts that occupy an intermediate value between synthetic and analytical accounts.

Several analytical accounts make up one subaccount, and several subaccounts - one synthetic account

Relationship of subaccounts with other accounts

So, for example, subaccounts can be opened to the following accounts

Account 10 "Materials" - by type of material values:

Raw materials and materials.

Purchased semi-finished products and components, designs and details.

Tara and tare materials.

Spare parts.

Other materials.

Materials transmitted to the processing to the side.

Construction Materials.

Inventory and household supplies

Special accessories and special clothes in stock

Special equipment and special clothing in operation.

In turn, analytical accounts for each type of materials (sugar sand, cereals, flour, etc.) can be opened in addition to each subaccount.

Account 68 "Calculations with the budget" - by taxes:

Income tax;

Property tax;

Income tax;

Value Added Tax and Other Taxes.

Account 44 "Products for implementation":

Commercial expenses.

Cost of circulation.

Account 50 "Cassa":

Cassa organization

Operating office

Monetary documents

Circus

Cashier branch

Thus, each of the following accounts combines several analytical accounts, but they themselves, in turn, are combined with one synthetic account.

Off-balance accounts

In the process of implementing the statutory activities of the enterprise, economic operations with the property that does not belong to it (its use and storage) and is responsible in case of non-compliance with the main conditions of contracts that provide for the performance of certain obligations. Accounting for operations is carried out on off-balance accounts.

So, off-balance accounts - These are accounts on which the values \u200b\u200bthat do not belong to the enterprise are taken into account and to be returned to the owner.

Accounting for off-balance accounts has certain features: these accounts will not correspond with other accounts and with themselves, i.e. they do not comply with a double entry;

records on off-balance accounts are conducted only in the context of the debit and loan of the used off-balance account; Data on operations reflected using the off-balance account, are shown in the balance sheet reference, i.e. The balance on these accounts does not in any way affect the value of the balance currency.

The balance account can be represented as follows.

Offline account

Debit Credit

Scheme of the off-balance account

The balance sheet accounts are indicated by three digits.

For example:

Account 001 - "Rental fixed assets";

Account 002 - "Commodity and material values \u200b\u200badopted for responsible storage" and others.

Accounting on off-balance accounts is mandatory, since the lack of accounting for such property is fraught with an appeal of recovery in property checks, not accounted for on the balance sheet, as well as not the property of the enterprise and not accounted for by the balance sheet.

The concept of accounting documentation, chronological and systematic records.

For each economic operation, at the time of its commission, a document is drawn up, which is a special form or a sheet of paper, which reflects the essence of the perfect economic operation and there are signatures of officials responsible for committing a business operation.

For example:

Profit and expenditure cash orders;

Settlement and payment statements for wages;

Acts, receipts;

Orders and orders.

The overwhelming majority of documents are drawn up on the blanks manufactured by the typographical way. In exceptional cases, it is allowed to draw up a document of an arbitrary form, where the requirements for the document must be respected. Only correctly executed documents are accepted for execution. No economic operation can be reflected in accounting without confirming its relevant document.

Accounting document - This is a way of registration of primary accounting and control of economic operations, and this is the basis of a dual account record.

Registration of business operations by documents is called documentation.

The appointment of documentation is continuing and continuous coverage of economic operations.

The records of economic operations in the current accounting on the method of data location in accounts are carried out unequal. Some of them are produced in chronological order, while others are in a systematic order.

Chronological records serve as a means of monitoring the preservation of documents and complete accounts on accounts. Such records are manufactured in the logging log with an indication of the number, dates and names of the operation, correspondence of accounts and the amount.

Magazine Registration of the Economic Transaction

Systematic records allow control of the state and changes in the composition of the funds and sources of their formation and economic processes at any time. These records of economic operations are manufactured in accounting accounts.

Active Passive Accounts - Accounts reflected simultaneously and the property of the organization (as on active accounts), and sources of its formation (as on passive accounts).

Active Passive Account Scheme

The actively passive account diagram is as follows:


Balance initial - availability of receivables at the beginning of the reporting period	Balance Primary - the presence of payables at the beginning of the reporting period
The debit turnover: an increase in receivables; Reducing payables	Credit turnover: an increase in payables; Reducing receivables
Saldo Final - the availability of enterprise receivables at the end of the reporting period (when to him, enterprise, should)	Saldo Final - the availability of payables in the enterprise at the end of the reporting period (when it is, the enterprise must)

Types of active passive accounts

Active passive accounts are two types:

Active passive account: details for accountant

Basics of accounting accounts classification
There are basic active, passive and actively passive accounts. The main active accounts are applied to ... and calculations with creditors. The main active passive accounts are designed to account for settlements with ...

On the active accounting accounts Accounting for the movement of the organization's assets is carried out, i.e. The presence and movement of economic funds. Active accounts have the following features (see Fig. 11):

- Balance The initial always debit and shows the availability of funds at the beginning of the reporting period;
- The debit turns reflect the receipt of funds;
- Loan turnover shows the disposal of funds;
- Balance finite always debit and shows the balance of funds at the end of the reporting period.

The balance is calculated by the following formula:

The main active accounts include:

01 - "Fixed assets";
04 - "Intangible assets";
10 - "Materials";
20 - "Basic Production";
43 - "Finished products";
50 - "Cashier";
51 - "Settlements";
52 - "Currency Accounts";
58 - "Financial investments" (in stocks and other securities).

Fig. 71. Active Accounting Scheme

Consider how accounting on active accounts is carried out, on the following example.

At the beginning of the month in the warehouse of the Joint Stock Company "Chamomile" there were various materials in the amount of 25 000 r. During the month, the following economic operations are reflected related to the movement of materials:

The task: Make an active account 10 "Materials", to calculate the debit, credit and balance at the end of the month.

Account 10 "Materials"

On the passive accounting accounts There is a record of own sources of education of economic funds, i.e. Capital, profits and reserves of the organization. By analogy with active accounts, it can be said that the passive accounts are taken into account the movement of the liabilities of the enterprise. Passive accounts have the following features (Fig. 12):

- the library is always credit and shows the magnitude of its own sources of organization at the beginning of the reporting period;
- The debit turns show a decrease in its own sources of organization;
- Loan turnover shows an increase in own sources of organization;
- Balance finite always loans and shows the magnitude of its own sources of organization at the end of the reporting period.

The balance is calculated by the following formula:

The main passive accounts include:

80 - "authorized capital";
82 - "Reserve capital";
83 - "Extension Capital";
96 - "reserves of upcoming expenses";
98 - "Incomes of future periods".

Fig. 12. Passive accounting scheme

Consider how accounting is made on passive accounts, on the following example.

At the beginning of the month, the reserve capital of the enterprise amounted to 54,000 rubles. During the month, the following economic operations are reflected related to the movement of reserve capital:

The task: To issue a passive account of 82 "Reserve Capital", calculate the debit, credit and balance at the end of the month.

On credit of account 82 "Reserve capital" we introduce the balance of reserve capital at the beginning of the month (CH). Next, we are divided into debit and credit operations related to the movement of reserve capital. Then we count the turnover on the debit and turnover on the loan. Next, calculate the balance finite.

Score 82 "Reserve Capital"

Ending table

On the active Passive Accounting Accounts Accounting is conducted with various organizations or individuals, i.e. Accounting of receivables and payables (Fig. 13). If an organization enjoys attracted or borrowed funds, it has accounts payable to other organizations or individuals who are creditors of this enterprise. If organizations have other organizations or individuals, then these debtors are called debtors, and their debt enterprise is receivable.

Fig. 13.

The main actively passive accounts include:

60 - "Calculations with suppliers and contractors";
62 - "Calculations with buyers and customers";
71 - "Calculations with accountable persons";
76 - "Calculations with different debtors and creditors."

Consider on the example, how to account on active passive accounts. At the beginning of the month, the accountable person of Petrov A. S. has a debt enterprise 500 rubles. (receivables). During the month, the following business operations are reflected related to the accountable person:

The task: Embed an active-passive account 71 "Calculations with accountable persons", calculate turns and balance.

In order to determine the balance of the final on an active passive account, you need to calculate all amounts of debit, including the initial balance, in the same way the final amount of the loan should be calculated. The rally finite on an actively passive account will be where the amount is more and is equal to the difference of the amounts of debit and loan.

Account 71 "Settlements with accountable persons"

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