The easiest way to see the picture of a business in St. Turnover balance sheet for the account Turnover balance sheet for the account 51 sample
Account 51 “Current account” is used in enterprises of all forms of ownership. It is intended to reflect the status of the company's accounts opened in financial institutions. The number of current accounts is not limited, the number of banking institutions for storing non-cash funds for legal entities is not limited by law.
Characteristics of account 51 “Current account”
After opening a bank account and depositing the first amount into it, movement on the account begins. 51. The funds received on it will form debit turnover, and the expense will be reflected by the movement on the loan.
Count 51 – active or passive?
Active, that is, the opening and closing balances for it can only be debit. Since account 51 is active, its results will be reflected in the asset balance sheet of the enterprise.
The currency of business transactions carried out on this account must be ruble only. Account 51 “Current Account” involves recording the movement of funds of the enterprise with the obligatory availability of documentation confirming each movement of money. Such documents can be:
- Bank statements for each open account. 51 accounting account is a synthetic account, therefore it is advisable to open sub-accounts on it to reflect the movement separately for each financial structure and for each open account.
- Outgoing payment orders or requests on the basis of which debit transactions were carried out. The credit of account 51 reflects not only money transfers between banking structures, but also cash withdrawals. In this case, the basis will be the counterfoil of the check.
- The debit of account 51 shows the receipt when representatives of the enterprise deposit revenue amounts. This fact is recorded in a bank order.
- 51 accounts in the accounting department are debited when funds are received from buyers and other categories of debtors. Basis – a copy of the incoming payment order from the counterparty.
Account 51 in accounting: postings
Receipts of funds are represented by transactions in 51 accounts - table:
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By debit |
By loan |
Business transaction |
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Crediting funds “in transit” to the current account |
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Repayment of borrowed funds or receipt of money through a loan |
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Receipt of money in the form of targeted financing |
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Revenue amounts are credited to account 51 |
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Cash from the cash register is deposited into a bank account |
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Crediting interest on deposit, return of deposit |
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Postings for 51 accounts reflecting amounts received from suppliers, other debtors, buyers |
The characteristics of account 51 involve spending loan funds in correspondence with the debit of the following accounts:
- 50 – when withdrawing money from the cash register;
- 55.03 – when funds are credited to the deposit;
- 99 in case of covering uncompensated expenses due to an emergency;
- 60.03 – reflection of the bill payment procedure;
- , 76 – transfer of funds to counterparties;
- with account 66, postings to account 51 “Current Account” are used to formalize the procedure for repaying the loan and interest on it;
- 70 – transfer of wages to staff;
- 75 – making payments in favor of the founders.
Analysis of account 51
Maintaining analytical accounting requires the availability of a breakdown of turnover and balances in the context of banking structures for each of the current accounts opened in them. Typically, in accounting programs, analytical accounting for account 51 is carried out using two tools:
- account card;
With their help, you can monitor the movement of money on a daily basis and implement the functions of prompt disposal of financial assets within the framework of the final balance. Analysis of account 51 is an example of the correct formation of the balance at the end of a period of any duration. The sequence of actions when calculating the balance involves adding the initial balance with debit turnover and then subtracting the total volume of credit movements in a given period of time.
SALT 51 account is the balance on the synthetic account, displayed at the end of the month. It assumes the presence of an opening and closing balance, total amounts of debit and credit turnover. SALT for account 51 can be formed in the context of subaccounts.
When the final analysis of account 51 is carried out, the sample methodology implies the fulfillment of several conditions:
- turnover and account balances formed in the accounting records of the enterprise must match the data in bank statements;
- the double entry rule ensures that the amounts of debit and credit transactions are equal, correct entries for 51 accounts and other accounts form the basis for filling out the balance sheet;
- The SALT for account 51 should ensure the presence of an informative component by entering information about the account number with its decoding, balances at the beginning and end of the period under review, including all turnover.
The turnover sheet for account 51 must be generated daily in order to accurately reflect data in accounting. To conduct operational reconciliation with several banks, it is better if the balance sheet for account 51 is created separately for each structure.
To reflect all types of transactions with current accounts, enterprises maintain a journal order for account 51. Industrial institutions use form No. 2, construction companies - No. 2-s, firms specializing in sales and supply - No. 2-sn. It is intended for chronological recording of credit turnover on current accounts in correspondence with other accounts.
Statement 2 for account 51, the form can be downloaded on the Internet, contains final entries for bank and correspondent accounts as of the beginning and end of the monthly period. It reflects each correspondence of account 51 in debit with the credit of other accounts, taking into account the chronology of events.
You can't learn accounting. It must be understood and implemented. And it is also necessary to constantly monitor changes in the regulatory framework in order to promptly adjust the order in which individual transactions are reflected. The result of each reporting period is the preparation of a balance sheet and balance sheet for the month, quarter, and year. All reporting is based on these documents, so every accountant should know the rules for filling out the turnover sheet. A sample SALT with step-by-step instructions for its preparation will help beginners understand them.
How a beginner can understand accounting
Not all accounting rules are regulated by regulations. Most operations are based on primary accounting documents: acts, certificates, invoices, checks, orders, etc. For primary documents, unified forms and recommended samples are provided. The form of the unified document is approved by the relevant instructions and is subject to change only in the form of entering additional details. A list of most of these forms with design examples can be found at this link.
How do unified documents differ from ordinary documents?
Ordinary documents can be modified taking into account the specifics of the enterprise or filled out in any form. Unified forms cannot be changed. This is regulated by Federal Law No. 402-FZ “On Accounting” dated December 6, 2011, which came into force on January 1, 2013, and Government Decree No. dated July 8, 1996. The forms of primary documents are included in the “Album of unified forms of primary documents”, agreed upon by the Ministry of Finance and approved by the State Statistics Committee of the Russian Federation. The latest amendments to Law 402-FZ were made on May 23, 2016 on the basis of Federal Law No. 149-FZ. Changes have affected the activities of accounting departments of state organizations.
How to understand the basics of accounting
To work, all types of possible income, expenses and transactions are coded into accounts. Types of accounting accounts:
- synthetic;
- analytical (sub-accounts).
The difference between them is the degree of detail. The process of encoding accounts began back in 1968, when the first “Regulations...” was approved by letter No. 130 of the USSR Central Statistical Office. Since then, the recommendations have changed several times.
As an example, we can give an analytical accounting of office property: table, chair, wardrobe, etc. These items can be combined into the concept of furniture and passed through the corresponding subaccount in one line. A calculator, a computer - go through the analytical account, and in the sub-account they will be reflected in the “Technical means” column. Everything together will be assigned to the synthetic account “Fixed Assets”. This is article 01 according to the accounting code. The example contains very different estimated value categories, but it gives an idea of the accounting structure.
What does the account number show?
The account code can contain up to seven digits. The first two digits from 01 to 99 include all possible accounting transactions. And the concept of “others” and the presence of free codes make this system universal. The first two digits make up the list of synthetic accounts as amended by Orders of the Ministry of Finance of the Russian Federation No. 38-n dated 05/07/2003, No. 115n dated September 18, 2006 and No. 142n dated 11/08/2010.
The same letter offers a number of subaccounts, which are coded by the third and fourth digits of the code. Subaccounts can be detailed, and analytical accounts are completely left to the management of the company. In practice - the experience of the chief accountant. The process of forming a range of codes for an enterprise according to the conditions of its activity is a common task for accounting students.
Drawing up balance sheets and posting transactions
The first job that a novice accountant learns is posting transactions and agreements carried out by the company. It is carried out by double entry, in which a debit for one item will necessarily be a credit for another. For example, withdrawing money from a current account and transferring it to the cash desk of an enterprise for the payment of wages to employees is carried out according to section 5: article 51 - current account (credit for the amount withdrawn), 50 - cash register (debit for the same amount). In this way, all transactions are reflected in accounting.
As a result, for any period, the amount of the entire debit must equal the entire credit. This is balance - the ultimate goal of an accountant in a specific period of time. It cannot be otherwise, because money does not just appear and disappear without a trace. But between posting and balance there is a very important intermediate operation - compiling SALT.
What do the turnover and balance sheets look like?
The beauty of the operation is that the term “turnover balance sheet” does not exist in nature, but all accountants know about it. More precisely, the term appeared in legislative acts and instructions sometime before 1990, after which it was lost. In the order of the Ministry of Finance of Russia dated December 28, 2001 No. 119n, two concepts are used: the turnover sheet and the balance sheet, the difference between which lies in recording the receipt and consumption of goods and materials.
In practice, tax authorities, referring to orders No. ММВ -7–6/465 dated June 29, 2012 (as amended on November 28, 2016) and the Federal Tax Service No. ММВ-7 – 6/643 dated November 28, 2016, often, along with primary accounting documents, require exactly turnover balance sheets (SAS), the structure of which is established and has adopted generally accepted formats.
What does OSV show?
The balance sheet should be understood as an accounting document (in the form of a table) that contains the balances of funds and assets in monetary terms. Debit - credit movement item by item, for a certain period and balances at the end of the period of time (usually a month, quarter, year). The balance sheet forms the balance sheet and checks the posting of accounts for errors. SALT can be compiled both for analytical accounts (for one specific account) and for the enterprise as a whole (for synthetic accounts).
Sample balance sheet for a specific account
SALT on a separate accounting account allows you to see the movement of funds or property according to individual items of costs or income. And also in it you can see the beginning and ending balance of the account as a whole and each item separately.
How to fill out SALT for an enterprise: example
The main and only requirement is a zero balance at the end of the reporting period. This means that the difference between the debit of all accounts and the credit of all accounts must be zero.
Accounting has two tasks - to maintain records in accordance with the requirements of regulatory authorities and to provide adequate financial information to company managers. Accordingly, the accepted SALT form must contain the volume of data and such detail on accounts that will satisfy everyone.
Until recently, the SALT form was developed by the accounting department and approved by the head of the company, but in recent years the “turnover” obtained in printed form from the 1C program has been generally accepted. Samples of all forms and forms of the turnover sheet can be found on official and verified websites.
Analytical and synthetic accounting: filling out the “chessboard”
Some accountants prefer the so-called checkerboard sheet to the turnover sheet. This is a type of OSV, which differs in the form of filling. All credit accounts are drawn vertically, and debit accounts horizontally. Transaction amounts are indicated at the intersection of rows and columns.
The goal of "chess" is the same as that of a regular OSV. This structure allows you to analyze the income and expense parts of the balance sheet and determine the tax base for any period of time. An example of determining the corresponding account for any of the transactions is given below.
Sometimes drawing up a balance sheet is preceded by filling out an account card (the so-called drawing of airplanes). For each account, debits and credits are calculated. It looks like the wings of an airplane: debit on the left, credit on the right. In theory, such a drawing makes it easier to fill out the OSV and find errors. In practice, you do not need to fill out account cards to perform the transaction. Experienced accountants always skip the “airplane” stage.
How to analyze OCB
Analysis of the balance sheet is quite simple: all items are indicated in the decoding of the codes. You just need to close all possible accounts as much as possible at the end of the analyzed period. For example, a large balance in account 10 “Materials” indicates an overstocking of raw materials (or accounting shortcomings). The balance is always assessed on an accrual basis.
Where to see the company's revenue
Receipt of revenue and write-off of the cost of products (works, services) are carried out in accounts 90.01 and 90.02. Companies on the general taxation system charge VAT on their products on account 90.03. And also management expenses are reflected in account 90.08. By analyzing these accounts, the company's profit before taxes can be determined.
VAT accounting procedure
It is important for any manager not to forget to monitor the turnover in accounts 50 and 51, which reflect the movement of cash and non-cash funds. A tax specialist should regularly monitor the balances of accounts 19 and 68, which account for tax calculations, in particular VAT.
How to calculate profit and loss for SALT
To calculate profits and losses in the balance sheet, account 99 is provided, to which sub-accounts are opened that detail the calculations. The manager should remember that the debit balance on account 99 means the company’s final loss, and the credit balance means net profit.
There are many accounting programs that only require posting transactions. The correctness of accounting is tracked automatically, which is very convenient, especially for novice accountants. As a rule, these programs are linked to primary documents and contracts and are based on Excel. The most popular program is 1C.
If you keep records in the 1C program, then work becomes easy and interesting. Post transactions across accounts, and the program will create the balance for you. You just need to read it correctly, find random errors and correct them in a timely manner. In addition, there are a lot of additional features that are recommended to be used not only by accountants, but also by managers for maintaining management accounting.
Account 51 of accounting is the active “Current Accounts” account, because non-cash funds are the organization’s most mobile asset and lie at the beginning of the “Cash” section of the accounting chart of accounts. This account summarizes information about the availability and flow of funds in Russian currency on the current accounts of an enterprise, which may have several such accounts opened with credit institutions.
Main aspects of accounting for 51 accounts “Current accounts”:
- Transactions are reflected on the basis of statements from the credit institution in combination with monetary settlement documents for them;
- Receipts to the company's current account are reflected as a debit, and write-offs as a credit.
- Account balance shows the balance of funds in the current account:
When checking statements of a credit institution, amounts may be discovered that were erroneously attributed to the debit or credit of account 51 of the accounting account. They are reflected in account 76 “Settlements with various debtors and creditors”, subaccount “Settlements for claims”.
Each operation involving the movement of funds on a current account must be documented with a primary document: a check, a payment order, a collection order, an announcement for a cash deposit, and the corresponding accounting entry:
Important! In case of overdue tax debt, the Federal Tax Service can issue a payment demand to the organization, which the bank will fulfill first of all without the participation of the debtor.
Typical postings and examples of operations
The correspondence of accounts for account 51 “Current accounts” is presented in the table:
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| Account Dt | Kt account | Operation description |
| 51 | 57 | Funds “on the way” arrived in the account |
| 51 | 58/66,67 | Repayment of the loan provided/receipt from the loan taken and other loans |
| 51 | 86 | Receipt of funds for targeted funding, from other organizations and individuals, the budget |
| 51 | 91 | Sales revenue |
| 81 | 51 | Redemption of shares (own shares) from participants |
| 84 | 51 | Payment for events (by decision of the founders) |
| 99 | 51 | Coverage of uncompensated expenses related to emergencies and natural disasters |
Example 1. Postings when opening a current account
Let’s say Leto LLC has one main bank account. Soon, in addition, Leto LLC opened a corporate card account, to which funds were credited from the current account. The bank's opening fee was also withheld. The main account has been replenished. All transactions were carried out in Russian currency.
Table – Postings for 51 accounts when opening an account:
Example 2. Postings for deposit transactions for 51 accounts
Let’s assume that Osen LLC transferred 2,000,000 rubles to the deposit. at 10.5% per annum (compound interest) for one year. At the same time, 50,000.00 rub. withdrawn from the current account for targeted on-farm expenses.
Posting table – Deposit transactions:
| Account Dt | Kt account | Transaction amount, rub. | Wiring description | A document base |
| 55.03 | 51 | 2 000 000 | Funds are transferred to deposit | Payment order |
| 76 | 55.03 | 21 000 | Interest accrued on the deposit | Accounting information |
| 51 | 55.03 | 21 000 | Interest on the deposit is credited to the current account | Bank statement |
| 51 | 55.03 | 2 000 000 | Refund of funds transferred to the deposit | Bank statement |
| 50 | 51 | 50 000 | Withdrawing funds from a current account | Bank statement |
Example 3. Postings to 51 accounts when paying by bill of exchange
Let’s say Osen LLC purchased goods for a total amount of 114,550 rubles. An interest-free promissory note was issued to the supplier as payment. Paid after two months.
Table - Postings for payment by bill of exchange:
Analysis of 51 accounts and account cards
Analytical accounting for 51 “Current Accounts” accounts in the 1C Accounting program is carried out using standard reports for each:
- Sub-account, that is, for each current account of the organization, using the Turnover Balance Sheet report;
- Receipt and debit of funds using the Account Card report.
For prompt management of finances, the account balance is monitored daily.
Why is it necessary to fill out a balance sheet? This question worries many ordinary people and officials who are entrusted with such a responsibility.
Despite the fact that the requirements for preparing the paper are not fixed in the current legislation, companies systematically complete it. The fact is that SALT allows you to obtain an objective assessment of the current financial situation in the company at any time. You don't have to wait for reporting to receive information.
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Drawing up a balance sheet requires specific knowledge. The manipulation is not difficult, however, during its implementation, maximum care must be taken.
The presence of an error will require a recalculation of the data. The advantage of the statement is the possibility of verification. By checking the final data, the official responsible for drawing up the SALT will be able to immediately verify the correctness of the paper or the presence of inaccuracies.
Today there are several types of paper. They are similar, but have a number of significant differences that you need to familiarize yourself with in advance.
The company has the right to independently develop a statement form or use a ready-made sample. Having chosen the first option, you need to remember the need to include mandatory data in the paper. An analysis of current information on the topic will help identify their list.
Concept Overview
A balance sheet is a document that reflects the state of current accounts at the beginning of a certain period. In addition, the paper records the amount of funds remaining in the account at the end of the period, the amount of income and expenses.
The following types of document are distinguished:
- monthly;
- quarterly;
- annual.
The balance sheet is one of the main accounting documents. The paper reflects all the actions that were performed with the company’s funds for a certain period. The statement cannot be compiled arbitrarily.
To perform the manipulation, all-Russian accounting provisions are applied. In addition, the accounting policies that are followed in the company or region are taken into account.
The balance sheet is created at the time of company registration. During that period, it is considered zero - there are no recorded account turnovers in the document.
When drawing up a document, you need to take into account the following features:
- when an enterprise is registered, the amount of its authorized capital is reflected in 2 documents - the debit of account 75 and the credit of account 80;
- the company's authorized capital consists of money, fixed assets, goods and materials;
- funds that are reflected in the statement are recorded according to the list of categories;
- Due to the fact that completed transactions are reflected in both debit and credit, any discrepancy in the data indicates an error.
The statement is the basis for entering data into a whole list of tax documents. The annual financial report is completed on paper.
Who regulates it?
If we turn to the current legislation, it turns out that the term “turnover balance sheet” is not fixed in the regulations. This means that the paper is actually used unofficially. In fact, the document is widely distributed. The use of the statement is indirectly based on the provisions of Article 10 of Federal Law No. 402.
The regulatory legal act provides that:
- data that is recorded in primary documents must be registered and accumulated in accounting registers;
- the structure of the register must contain a grouping of accounting objects and the amount of monetary change in each of them;
- register forms for private economic entities are approved by the state, and for those that belong to the country - by budgetary regulations.
It must be remembered that the balance sheet is a primary document. It is used as a . This feature is associated with the legal tradition that arose during the USSR. In addition, on December 28, 2001, the Ministry of Finance of the Russian Federation issued Order No. 119n. The document approved methodological guidelines that related to the accounting of inventories of Russian companies.
If you read the order, it turns out that the turnover sheet is a document intended to record income and expenses. In addition, it reflects the relationship of expenses with the movement of materials and goods in the warehouse and contains balances at the beginning and end of the reporting period.
The balance sheet is very similar to the reverse sheet. However, the first paper does not reflect the consumption and receipt of goods and materials. Due to the presence of such definitions of legal acts and the practice of accounting exchange, balance sheets have become widespread.
The Federal Tax Service often requests them to conduct inspections. So, if you turn to the text of the order of the Federal Tax Service of the Russian Federation No. ММВ-7-15/184, it turns out that the regulations must stipulate the taxpayer’s obligation to provide a balance sheet for monitoring.
Central moments
Features of compilation
To create a turnover sheet, you can use a blank Word form. To do this, you will need to download it for free on the Internet.
There are several types of statements:
- according to analytical account;
- according to synthetic account;
- chess.
The statement can be drawn up only after the account entries have been made.
When the data preparation is completed, you can proceed to filling out the table.
It consists of 2 columns:
- Account number;
- account name;
- balance at the beginning of the month;
- turnover for this month;
- balance at the end of this month.
The last three columns are divided into 2 more columns - debit and credit. In the first column you must enter the account numbers that are used, and in the second - their names. Then the data is entered into the third column. Below you need to immediately calculate the amount of entered data.
The last 2 columns are filled in the same way. The result needs to be verified. To do this, you need to add up the data from all columns. If the document was drawn up correctly, the debit and credit results in each column will match in pairs.
Requirements for chess content
Chess sheet is a type of synthetic sheet. However, unlike the last paper, the “checkerboard” data is entered using the transaction journal, and not according to accounting accounts. To compose a chess OSV in 2019, you need to follow certain rules.
The document differs from the classic one in appearance. It consists of horizontal columns in which loan account numbers are entered. There are also vertical columns intended for placing a debit account.
To fill out the document, you must carefully list the account numbers. It is important not to skip data. Next, at the intersection of the columns, you need to post the amounts that correspond to the subaccount numbers. If problems arise with the manipulation, you can use a ready-made example.
The number of horizontal and vertical columns is not limited. It must correspond to the total number of accounts. When the sheet is completed, you need to calculate the results horizontally and vertically. In this case, the final numbers must coincide.
If the results differ horizontally and vertically, an error was made when filling out the document. The completed table will have to be checked completely. Only then will it be possible to generate a balance sheet.
Types and method
Highlight:
| According to synthetic accounts |
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| According to analytical account | Data is entered into the document according to account nomenclature, quantitative indicators and categories. The statement reflects the ongoing movement within the account. There is no equality of turns. The account itself can be either credit or debit. |
| Chess | The document is an advanced synthetic statement. It is filled in based on the transaction log. The document is considered completed correctly if equality of indicators is maintained. |
Varieties of documents can be compiled over a year or a shorter period.
Where can I download it?
The form and sample filling can be downloaded on the Internet. Guided by the ready-made material, the accountant will simplify the procedure for preparing the document and minimize the likelihood of making mistakes. The paper form can be downloaded in World or Excel. However, experts recommend filling out the paper in the 1C 8.3 program. Using specialized software will speed up data entry and calculation.
Design rules
There is no form of document that would be mandatory for use everywhere. For this reason, the accountant has the right to draw up the SALT in free form or based on certain templates. Some companies independently develop statement forms, guided by their needs.
However, when drawing up a document, you must follow a number of rules. It should be remembered that the balance sheet is a structured table containing information about economic and financial transactions and various transfers.
For this reason, the document must contain the following information:
- Company name;
- the name of the document itself;
- the period for which the paper is prepared;
- account numbers;
- net profit, expenses and other specific amounts with which transactions are carried out;
- the name of the persons who are responsible for compiling the statement;
- signatures of responsible officials.
An accounting document is drawn up on paper or electronically. If the company uses the second option, the statement must be signed with an electronic signature.
If corrections are made to the document, the dates of the corrections must be included. In addition, it is necessary to indicate the surnames, initials and other details of the persons responsible for the manipulation. Changes must be confirmed by their signatures. Similar requirements are contained in Article 10 of the Law “On Accounting”.
Accounting ledger example
SALT is compiled at the end of each month based on data for each synthetic account. All of them are reflected in the document. A separate line is used to record each account.
It states:
- opening balance;
- loan turnover;
- debit turnover;
- ending balance.
In practice, movements of funds in a particular month do not always occur. However, the statement in this situation must still be filled out. Instead of the usual set of data, it reflects only the opening and closing balances.
The document must be filled out without errors. The accountant who prepared the statement must check it.
When carrying out manipulation, you must be guided by the following rules:
- the result of calculating initial debit balances must coincide with the result of determining similar credit balances;
- the result of debit turnover must be equal to credit;
- the result of determining the final balances must coincide with the final credit balance.
The preparation of the paper is based on the use of dual notation. Manipulation allows you to control the correctness of recording business transactions. If there is no equality, an error has been made. The calculations must be done again.
How to check the balance sheet
The check is carried out after the completion of the statement. The totals of balances and turnover for credit and debit must match. It should be remembered that the balances at the end and beginning of the year must be identical.
The formation of a negative or credit balance must be excluded. At the beginning and end of the reporting year, the indicator should not be on accounts 90,91 and 99.
For interconnected accounts, balances and turnovers must correspond. In addition, it is necessary to ensure that the indicators are logical. To perform the check, you need to make a calculation that will confirm the correctness of the data entered.
To avoid mistakes, you must carefully study clause 34 of PBU 4/99. It says that offsetting items of liabilities and assets in the financial statements is prohibited.
However, there are exceptions to the rule. These can be found by reviewing the relevant accounting provisions. The statement is considered completed correctly only if all the rules are followed and the final data agrees.
Synthetic and analytical accounting
Accounts that are intended for a generalized reflection of economic assets and their sources are considered synthetic. This type is used to account for company funds in a single monetary value.
Written recording of a completed transaction is called synthetic accounting. The category includes all accounts that belong to the assets and liabilities of the balance sheet, and are also reflected in the chart of accounts.
Synthetic accounting is used:
- to fill out reports,
- to fill the balance,
- analysis of the financial and economic activities of the company.
To control the safety of valuables, you need to know not only their total value, but also other data necessary for identification. If a company has accumulated debt, along with finding out its total volume, it is necessary to determine the reason for its occurrence.
To perform manipulations of this kind, analytical accounts are used. They allow you to clarify and control the data of synthetic accounts.
Analytical accounts allow you to keep records in both physical and monetary terms. They open in addition to synthetic ones. Recording transactions with category accounts is called analytical accounting. Its implementation is necessary to control and ensure the safety of inventory items.
Carrying out analysis
Analysis of the data contained in the statement allows you to detect errors in accounting information.
When conducting an inspection, you must be guided by the following criteria:
- the active account has only a debit balance;
- passive - only on credit;
- accounts 90.91 should not have a balance at the end of the year;
- accounts 25, 26 do not have a balance at the end of the month.
When studying the completed document, you need to eliminate errors. If inaccuracies are identified, the correctness of the transfer of analytical accounting data for each synthetic account is checked.
Attention!
- Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
- All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.
That's why FREE expert consultants work for you around the clock!
Using the Account balance sheet report, you can create a register that will contain information about balances at the beginning, debit and credit turnover, and balances at the end of the specified period for the selected non-cash account.
To compile such a register in the form of a report (menu Reports -> Account balance sheet), you should indicate the period for compiling the register, the organization for which the register is being compiled, the accounting account for which you want to generate a balance sheet, and click on the button. By default, the data in the report is provided with details for each analytical section opened on the account. In the example given (Fig. 1-110), the register is compiled according to account 51 “Current accounts”, on which, in accordance with the settings of the chart of accounts, records are kept in the context of current accounts and types of cash flows. For the second sub-account, the Only turnover attribute is set in the settings, so the system does not support storing the balance by sub-account for this analytical section. Accordingly, this data is not in the report.
To obtain more detailed information on the subconto, double-click with the left mouse button on the line with the analytical accounting object of interest. The Account Card report is displayed on the screen, containing all transactions with this object on the account for the period to which the generated balance sheet relates.
Account analysis
Using the Account Analysis report, you can generate a register that will contain information about the turnover of the non-cash account with other accounting accounts for a specified period, as well as balances at the beginning and end of this period.
To compile such a register in the form of a report (menu Reports -> Account Analysis), you should indicate the period for compiling the register, the accounting account for non-cash funds for which you want to perform the analysis, the organization to which the data relates, and click on the button. By default, the data in the report is presented without detailed data on corresponding subaccounts, subaccount values, etc. (Fig. 1-111).
For practical purposes, such a report is not informative enough. Setting up report parameters to obtain more detailed information is done using an auxiliary form that can be opened by clicking the button.
Rice. 1-111. Analysis of account 51 without data detailing
On the General tab it is indicated (Figure 1-112):
sign of additional data grouping;
a sign of additional detailing of data on correspondent accounts;
flag for outputting data in foreign currency (available for accounts 52 “Currency accounts”, 55.21 “Letters of credit (in foreign currency)”, etc., i.e. accounts with the flag for supporting currency accounting).
F Setting X 1 ¦ General j Legalization of account Legalization of correspondent accounts Selection Account: |51 M Period from: (01022008 ;1L| to: (29 02 2008 |p 0 sales [ White acacia Show turnover Period: |For the period)Ў( E "By subaccounts and subaccounts of correspondent accounts* Output data O Expanded balance Data by currencies L: Data by quantity 1 QIC Close;?.: j
Rice. 1-112. Setting up the Account Analysis report 51. General tab
By default, turnover is shown for the period as a whole. In the Period attribute, you can set the mode for additional grouping of subtotals: by day, by week, by month, etc.
Checkbox For subaccounts and subaccounts corr. accounts sets a mode in which turnovers with corresponding accounts will be additionally detailed by subaccounts, as well as by subaccounts, if such detailing is provided for in the report settings on the Correspondence Detailing tab. accounts.
Data detail rules for the analyzed account are set on the Account Details tab.
If this is necessary, on the Selection tab you can set the criteria that the analytical accounting data included in the report for the analyzed account must satisfy.
In Fig. 1-113 shows an example of a report Analysis of account 51 with detailed data on subaccounts of corresponding accounts.
