Basics of classification of accounting accounts. Basic Accounting Accounts

for accounting for fixed assets and intangible and other non-current assets (01 “Fixed assets”, 03 “Income-generating investments in tangible assets”, 04 “Intangible assets”, 07 “Equipment for installation”, 08 “Investments in”, 09 “Deferred tax assets ");

for accounting of production inventories (10 “Materials”, 11 “Animals for growing and fattening”, 14 “Reserves for reducing the cost of material assets”, 16 “Deviation in the cost of material assets”);

on accounting of costs for the manufacture and production of products, works and services (15 “Procurement and acquisition of material assets”, 20 “Main production”, 21 “Semi-finished products of own production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 28 “Defects in production”, 40 “Release of products (works, services)”, 44 “Sales expenses”, 46 “Completed stages of work in progress”, “97 “Deferred expenses”);

2. Account of non-productive consumption (29 “Servicing industries and households);

3. Circulation accounts:

for accounting of finished products and sales (41 “Goods”, 42 “Trade margin”, 43 “Finished products”, 45 “Shipped goods”, 90 “Sales”, 91 “Other income and expenses”);

on accounting of funds and investments (50 “Cash”, 51 “Current account”, 52 “Currency accounts”, 55 “Special bank accounts”, 57 “Transfers in transit”, 58 “Financial investments”);

· for accounting for funds in settlements (, 62 “Settlements with buyers and customers”, , 73 “Settlements with personnel for other operations”, 75 “Settlements with founders” sub-account “Settlements for contributions to the authorized (share) capital”, , 77 " Deferred tax assets",);

4. Accounts for accounting for distribution (84 “Retained earnings (uncovered loss), 99 “Profits and losses”).

on accounting of financial results (98 “Deferred income”, 99 “Profits and losses”).

2. Accounts for accounting for borrowed sources:

for accounting of accounts payable (60 “Settlements with suppliers and contractors”, 71 “Settlements with accountable persons”, 75 “Settlements with founders” sub-account “Settlements for the payment of income”, 76 “Settlements with various debtors and creditors”, 79 “Intra-business settlements ");

on accounting for permanent obligations (68 “Settlements with the budget”, 69 “Calculations for social insurance and security”, 70 “Settlements with personnel for wages”).

According to the purpose and structure of the accounting accounts, they can be classified as follows:

main accounts;

regulatory accounts;

distribution accounts;

calculation accounts;

The chart of accounts contains values ​​that are taken into account that are temporarily held by the organization, but do not belong to it. The essence of accounting on off-balance sheet accounts is that they reflect events and transactions that do not currently affect the balance sheet of the organization and the results of its financial and economic activities. Entries in off-balance sheet accounts are maintained either in debit or credit, that is, there is no correspondence between off-balance sheet accounts and other accounting accounts.

Accounting for property, liabilities and business transactions is carried out in the currency of the Russian Federation. In accordance with Article 27 of the Federal Law of July 10, 2002 No. 86-FZ “On the Central Bank of the Russian Federation (Bank of Russia),” the official monetary unit (currency) of the Russian Federation is the ruble. The introduction of other monetary units on the territory of the Russian Federation and the issuance of monetary surrogates are prohibited.

Documentation of property, liabilities and other facts of economic activity, maintenance of accounting and reporting registers is carried out in Russian. In accordance with Article 3 of the Law of the Russian Federation of October 25, 1991 No. 1807-1 “On the languages ​​of the peoples of the Russian Federation,” Russian is the state language of the Russian Federation throughout its entire territory. The provision on the state language of the Russian Federation is also enshrined in Article 68 of the Constitution of the Russian Federation, adopted on December 12, 1993, according to which Russian is the state language of the Russian Federation.

You can find out more about issues related to accounting and reporting in the book of JSC “BKR-Intercom-Audit” “ Accounting and reporting (key points)».

The classification of accounts by purpose and structure indicates what information on the objects being accounted for is formed on certain accounts and what type of accounts are constructed, i.e. whether they are active or passive. According to this classification, all accounting accounts are divided into the following groups:

main accounts;

regulatory accounts;

operating accounts;

off-balance sheet accounts.

Basic accounts characterize the property status of a business entity and its changes, i.e. its basis, which determines their name. The main assets of each business entity are material assets, cash, funds in settlements (accounts receivable), and the sources of formation are equity capital and borrowed (attracted) sources (accounts payable). In this regard, to generate indicators for the named accounting objects, the main accounts are divided into subgroups: inventory accounts; non-inventory accounts; cash accounts; equity accounts; settlement accounts.

Inventory accounts are designed to record material assets (material accounts). These include the main accounts “Fixed assets”, “Equipment for installation”, “Materials”, “Animals for growing and fattening”, “Finished products”, “Goods”.

All of the listed main accounts for accounting for material resources in relation to the balance sheet are active. Balances on these accounts can only be debit and are reflected in the asset items of the balance sheet. Business transactions on these accounts are reflected in monetary and physical terms; the reliability of the balances is confirmed as a result of an inventory (therefore, the accounts are called inventory accounts).

To non-inventory The accounts include the “Intangible Assets” account, which takes into account acquired rights (licenses for certain types of activities, patents, copyrights), organizational expenses when creating an enterprise, trademarks, trademarks, brokerage positions, and other intangible assets.

Cash accounts are designed to record the funds of an enterprise. Accounts for accounting for funds include the "Cash Account", "Current Account", "Currency Account", "Special Bank Accounts", "Transfers in Transit", "Financial Investments". These accounts are active, accounting for them is carried out only in monetary terms.

A subgroup of accounts for accounting for equity capital includes the accounts “Authorized Capital”, “Reserve Fund”, “Retained Earnings (Uncovered Loss)”. The credit of the listed accounts reflects the increase in sources, and the debit reflects the use (decrease). The balance on these accounts can only be a credit one (with the exception of the “Retained Earnings”, “Uncovered Loss” account in terms of uncovered losses), which is reflected in the liability side of the balance sheet. Consequently, these accounts are passive in relation to the balance sheet, the balances on them are reflected in the liability side of the balance sheet.

Accounts for accounting of settlement transactions reflect the state of receivables and payables of enterprises. Therefore, the accounts of this subgroup can be structured as active, passive or active-passive.

Accounts receivable are accounted for in such active accounts as “Settlements for advances issued”, “Settlements with buyers and customers”, “Settlements for claims”, “Settlements with accountable persons”, “Settlements with personnel for other transactions”. The main purpose of the listed accounts is to reflect accounts receivable and, therefore, they should be active accounts. At the same time, in some cases these settlement accounts can act as passive or active-passive. This depends on what types of debt (receivable or payable) should be reflected as a result of business transactions with the specified legal entities and individuals. For example, accounts payable to an accountable person for expenses incurred on a business trip without issuing an advance.

Passive settlement accounts reflect accounts payable, this is their main purpose. Such accounts include the account “Settlements with suppliers and contractors”, “Settlements for advances received”, “Settlements with the budget”, “Settlements with personnel for wages”. The main purpose of the listed accounts is to reflect accounts payable. This determines their structure as passive accounts. However, individual business transactions with legal entities and individuals indicated on the accounts may lead to the appearance of receivables. In this case, the listed accounts will act as active accounts. For example, the debit balance (balance) of the account “Settlements with personnel for wages” indicates amounts paid in advance to employees before they performed work and the occurrence of their debt to the enterprise. Excessive amounts transferred to the budget or extra-budgetary funds lead to debit balances on the corresponding accounts and indicate receivables on their part to business entities.

Separate settlement accounts are designed to simultaneously reflect receivables and payables, which is their main purpose. In structure, such accounts are active-passive and can have an expanded balance (debit and credit balance). Such accounts include “Settlements for social insurance and security”, “Settlements with founders”, “Settlements with various debtors and creditors”, “Settlements with subsidiaries”, “Intra-business settlements”. The need to use such accounts is due to a change in the nature of relations in mutual settlements between business entities, which leads to the emergence of either receivables or payables between them or both at the same time.

Basic accounts do not fully characterize the property status of business entities. In economic activity, there is a need to regulate (clarify) the assessment of funds and their sources. Such information can be obtained from regulatory accounts, which are opened and maintained as a supplement to the main accounts and disclose their contents. Account data has independent significance for analyzing the changing assessment of funds or part of any source of funds. Regulatory accounts are divided into additional and contrarian.

Additional accounts are intended to summarize amounts that increase (supplement) the valuation of an object recorded on the main account. The additional account completely repeats the structure of the main account to which it is opened (Fig. 1). For example, raw materials and materials can be accounted for at the enterprise at the supplier's price on the main active account "Materials". In this case, transportation and procurement costs for purchased materials will be reflected in a separate regulatory additional account “Deviation in the cost of material assets.” The actual cost of materials is determined by summing their cost at the price of the supplier, listed on the debit of the main active account “Materials” and the debit balance of the regulating additional account “Deviation in the cost of material assets”.

Name of the main account Name of the additional account,

active account opened to the main active account

Fig.1. Scheme of information relationship between the main and additional accounting accounts

Contrary accounts are intended to summarize amounts that reduce the value of an object recorded on the main account.

In this case, the balance on the regulating contra account is subtracted from the initial valuation of the object listed on the main account.

The structure of the contra account mirrors the structure of the main account, for the purpose of which it was opened.

If a contra account is opened to clarify the amount of the main active account, then it is called contractual and has the structure of a passive account (Fig. 2).

Fig.2 .

Scheme of information relationship between the main and contractual accounting accounts. If it is used to clarify the amount of the main liability account, it is called counter-passive and has the structure of an active account (Fig. 3).

Rice. 3. Scheme of information relationship between the main and counter-passive accounts

Name of the main passive account	Name of counter-passive account
Decrease	Balance at the beginning of the month	Balance at the beginning of the month	Reducing the amount to be deducted from liabilities in the main liability account
Increasing the amount to be deducted from liabilities in the main liability account
The amount that reduces the amount of liabilities recorded in the main liability account
Balance at the end of the month	Closing balance

An example of a contract account is the “Depreciation of fixed assets” account. During the entire service life of the enterprise, fixed assets are accounted for at their original (replacement) cost, consisting of the purchase price (or construction), delivery and installation costs. During operation, fixed assets wear out, which means they lose their original value. As depreciation increases, the credit of the contractual account “Depreciation of fixed assets” accumulates amounts reflecting the degree of their deterioration. The actual (so-called residual) value of fixed assets can be determined by subtracting the credit balance of the contractual account "Depreciation of fixed assets" from the debit balance of the main active account "Fixed Assets".

An example of a contractual account is the “Own shares (shares)” account, which is intended for accounting for own shares purchased from shareholders (participants).

The next group of accounts includes operational accounts designed to record business processes and identify their results. The economic processes of procurement (supply), production and sales consist of many different business transactions, therefore the accounts for reflecting them are called operational.

Operating accounts are divided into the following subgroups: collection and distribution; reporting and distribution; calculation; matching (resulting).

Collective and distribution - accounts used to summarize information about indirect expenses of an enterprise for the purpose of their subsequent distribution among accounting objects. These include such accounts as “General production expenses”, “General business expenses”. The structure of the collection and distribution account is shown in Fig. 4.

Due to the fact that part of the enterprise’s expenses at the time of payment or accrual cannot be immediately attributed to cost accounts for a specific object (since, by their economic essence, they belong to several), they are first collected as a debit to the collection and distribution account. At the end of the month, debit turnover is calculated, the total amount is determined and, through mathematical calculations, it is distributed among accounting objects (for example, between types of finished products). All indirect expenses of the enterprise for the month are fully distributed among the relevant objects and written off on credit. Therefore, there is no balance on collection and distribution accounts. Name of the collection and distribution account.

Fig.4. Collection and distribution account scheme

Reporting and distribution accounts are used to evenly distribute costs (expenses) that relate to different reporting periods, as well as to include them in the cost of production of the period to which they relate. Structure of reporting and distribution accounts is shown in Fig. 5. These accounts can be active or passive. An example of an active account is the “Future expenses” account, the debit of which collects expenses incurred in a given period, but actually related to future periods and included in the cost of products (services, goods sold, etc.) for a number of months. For example, the amount of subscriptions to newspapers and magazines paid in advance, the cost of renting premises, the development of production of new types of products, the cost of repairs carried out unevenly throughout the year. On the credit of this account, expenses incurred in advance are gradually written off upon the occurrence of the corresponding periods in the debit of the accounts “Main production”, “General business expenses”, etc. The balance on this account can only be a debit, meaning the unallocated amount of expenses incurred, and is reflected in the balance sheet asset in as part of work in progress.

An example of a passive reporting and distribution account is the “Reserves for future expenses” account, the credit of which reflects the amount of the accrued reserve for expenses related to a given period, but which will be incurred in subsequent periods. The formation of such a reserve is carried out on the credit of this account in equal shares in correspondence with the accounts for accounting for the costs of main production and others. Examples of such reserves are the amounts of upcoming payment for employee vacations, payments of annual remuneration for long service, upcoming expenses for the repair of fixed assets, etc. Actual expenses and payments made are reflected in the debit of this account in correspondence with the accounts “Settlements with personnel for wages,” “ Main production", etc. This thereby reduces the reserved amount. The balance on this account can only be a credit balance, reflecting expenses included in costs (or from other sources) that the enterprise will make in the following reporting periods.

Name of the reporting and distribution account Name of the reporting and distribution account

Fig.5. Structure of reporting and distribution accounts.

Operational accounts also include calculation accounts accounts. Examples of such accounts are the account “Investments in non-operating assets”, “Main production”, “Auxiliary production”. The structure of the calculation account is shown in Fig. 6. The debit of these accounts reflects the costs incurred for the production of products, works, services, construction or acquisition of fixed assets, on the basis of which the unit cost is determined. Calculating the cost of a unit of manufactured products or services is called costing, hence the name accounting accounts.

On costing accounts, analytical accounting is carried out for individual costing objects and established cost items. In structure, these accounts are active, since their debit takes into account all actual expenses for the production of products, works, services, and the credit reflects the write-off of these expenses related to finished products, work performed, services, i.e. their actual cost is reflected in correspondence with the debit of the “Finished Products” account or other accounts.

The balance of calculation accounts can only be debit, indicating the presence of work in progress. The actual cost of finished products (work, services) produced is determined in the following order: the amount (balance) of work in progress at the beginning of the month (reporting period) is added to the actual expenses reflected on the debit of this account for the month and the balance of work in progress at the end of the month is subtracted. Remaining balances on calculation accounts are reflected in the balance sheet assets.

Name of the calculation account
Balance at the beginning of the month
Expenses associated with the creation (purchase) of an accounting object incurred in the reporting period	Cost of a newly created (acquired) accounting object
Costs for the calculated object for business processes incomplete at the beginning of the reporting period
Balance at the end of the month

Rice. 6. Calculation account structure

Comparing (resulting) accounts are used to reflect business processes and identify their results by comparing the amounts of debit and credit turnover reflected in different estimates.

That's why these accounts have this name.

Rice. 7. Matching account scheme

An example of a matching (resulting) account is the account "Sales of products, works, services", the debit of which reflects the sold products in the estimate at actual cost, and the credit - the amount of revenue received for the sold products in correspondence with the account "Settlements with buyers and customers" . Consequently, the credit of this account reflects the same sold products as the debit, only expressed in sales prices. Comparing the amounts recorded in the debits and credits of this account shows the result of the sale, which may be profit or loss. The excess of credit turnover over debit indicates the profit received in the sales process, and the excess of debit turnover over credit reflects the loss received.

At the end of the month, the result received on the account “Sales of products (works, services)” is written off to the financial-resulting account “Profits and losses”. The debit balance (loss) is written off from the credit of the account "Sales of products (works, services)" to the debit of the account "Profits and losses", and the credit balance (profit from sales) is reflected, on the contrary, in the debit of the account "Sales of products (works, services) )" and a credit to the Profit and Loss account. As a result of such entries, the account “Sales of products (works, services)” is closed and the balance is not reflected in the balance sheet.

The “Profit and Loss” account also belongs to this group of accounts, since it reflects the financial result of all economic activities of a business entity. The credit of this account reflects the profit received from the sale of products, works, services, in correspondence with the debit of the account "Sales of products, works, services" and non-operating income from other business transactions, and the debit - losses from the sale of products, works, services and various non-operating expenses.

In the “Profit and Loss” account, the balance (balance) is displayed at the end of each month. The debit balance on this account indicates the loss received by the business entity, and the credit balance shows the balance sheet profit, which is reflected in the liability side of the balance sheet for reference.

All the groups of accounts discussed above are used to reflect economic assets, sources of their formation and economic processes. Therefore, the indicators reflected in these accounts that characterize the accounting objects are directly or indirectly presented in the balance sheet. This determines the name of these accounts - balance sheet accounts.

In accounting, off-balance sheet accounts are also used, the balances of which are not included in the balance sheet, since they reflect funds (assets) that are temporarily held by the business entity and do not belong to it.

Such assets include fixed assets taken on short-term lease (or leasing); material assets accepted for safekeeping; goods accepted for commission; equipment accepted for installation; accounts receivable written off at a loss due to the insolvency of debtors, etc.

The need for separate accounting of values ​​that do not belong to a given business entity in off-balance sheet accounts is justified by the fact that the balance sheet should reflect only the funds belonging to it and the sources that form them. The reflection of non-own funds on off-balance sheet accounts is carried out in order not to exaggerate the amount of funds owned by the business entity. Otherwise, such funds would be reflected in the balance sheet twice: once with the owner and the second with the business entity where they are in temporary use and to which they do not belong. A distinctive feature of off-balance sheet accounts is the single order of recording business transactions on them. If business transactions are reflected on balance sheet accounts using double entry, i.e. in the same amount in the debit of one account and the credit of another account, then on off-balance sheet accounts the transaction is reflected only in the debit or credit of one account. Most off-balance sheet accounts are active. When using off-balance sheet accounts in the accounting practice of enterprises, a card is opened (created) for each of them to keep records of transactions on the movement of accounted objects.

The considered classification of accounting accounts by purpose and structure is presented in Fig. 8.

The accounting account is complex information complex, information carrier and method of obtaining it. The accounts used by modern business entities are varied in structure, content, and purpose. Thus, for the organization of a scientifically based system of accounting, control, analysis of financial and economic activities, preparation and adoption of management decisions, a scientifically based classification of accounting accounts is important.

Classification of accounting accounts- this is a grouping of accounts according to the most significant characteristics, which allows for uniformity in the reflection of business transactions, comparability and reducibility of relevant indicators, and makes it possible to determine the “economic load” of each account.

Any classification of accounting accounts must meet the basic requirements:

Be complete, that is, all types of property and business transactions must be reflected in the accounting accounts;

Be flexible, that is, adapt to the characteristics of a business entity;

Reflect the property structure in accordance with the current regulatory framework.

Classification characteristics of accounting accounts:

Attitude towards balance;

Connections with balance;

Level of information generalization;

Economic content;

Structure and purpose.

In relation to the balance sheet: balance sheet, off-balance sheet.

Balance accounts- are intended for accounting of funds belonging to a given economic entity by right of ownership, economic management or operational management. They are opened on the basis of balance sheet items and have a two-digit code.

Off-balance sheet accounts- are used to group and summarize information on such objects that are not recognized as assets or liabilities, income or expenses in accordance with accounting legislation, but require mandatory control and analysis for the purpose of managing and disclosing information in the notes to the financial statements.

Assets and liabilities that do not meet the requirements for recognition in the balance sheet during the reporting period are most often recorded in off-balance sheet accounts. In subsequent reporting periods they may be recognized in the balance sheet.

Off-balance sheet accounts are intended to summarize information about the presence and movement of valuables that do not belong to an economic entity by right of ownership, economic management or operational management, but are temporarily in its use and disposal; conditional rights and obligations stipulated by business contracts; property accepted for off-balance sheet accounting without value, and other similar objects of economic activity of an economic entity. Off-balance sheet accounts do not correspond with other accounts; unilateral entries are made in them - only by debit (income, increase) or credit (expense, decrease). Off-balance sheet accounts have a three-digit code. Balances on off-balance sheet accounts are not included in the balance sheet, but are taken into account off-balance sheet (for reference).

In connection with the balance sheet (by structure): active, passive, active-passive.

Active are called accounting accounts that take into account various types of property, their availability, composition, and movement. On active accounts, the balance can only be debit or equal to zero.

On the debit side of the active account, all business transactions involving the receipt of a given type of property are recorded, and on the credit side, all business transactions on disposal are recorded. The balance of property at the end of the reporting period is calculated using the formula

Sk = Sn + Od-t - O k-t,

Сн - balance of the set at the beginning of the reporting period;

Active account

Active account structure

Passive are called accounting accounts that take into account the sources of formation of property, their availability, composition, movement, as well as obligations. In passive accounts, the balance can only be a credit balance or equal to zero.

On the credit side of the passive account, all transactions leading to an increase in the amount of liabilities are recorded, and on the debit account, all transactions leading to a decrease in the amount of liabilities are recorded. The balance of liabilities at the end of the reporting period is calculated using the formula

Sk = Sn + Ok-t - Od-t,

Sk - account balance at the end of the reporting period;

Сн - account balance at the beginning of the reporting period;

Od-t - turnover on the debit of the account for the period;

Ok-t - turnover on the account credit for the period.

Passive account

Passive account scheme

Active-passive are called accounts that reflect both the organization’s property and the sources of its formation. There are two types of active-passive accounts: with a one-sided balance (debit or credit) and with a two-sided balance (debit and credit at the same time). For example, an active-passive account with a one-sided balance during the reporting year is account 99 “Profits and losses”. If the amounts of income exceed the amounts of expenses, then the difference between them gives profit, so the balance will be a credit one (profit is the source of the formation of property and is reflected in the liability side of the balance sheet). If, on the contrary, the amounts of income are less than the amounts of expenses, then the difference between them shows a loss, and the account balance will be a debit.

Active-passive accounts with a bilateral expanded balance include account 76 “Settlements with various debtors and creditors.” The debit balance of this account means accounts receivable, and the credit balance means accounts payable. Settlements with debtors and creditors are combined on one account in order to avoid opening different accounts for business entities that may be debtors and creditors at different times. In active-passive accounts, debit entries can have different meanings: either an increase in accounts payable or a decrease in accounts receivable. In active-liability accounts, the balance can be debit, credit, or debit and credit at the same time.

Active-passive account

Active-passive account scheme

According to the presence of balances, accounts can be classified as follows:

Balance accounts - accounts for which, as a rule, there should or may be a balance;

Balanceless - accounts for which there is no balance.

By level of information generalization accounts are:

Synthetic;

Analytical;

Subaccounts.

On synthetic accounts accounting reflects the data of economic groupings of the property of an economic entity, the sources of its formation and business transactions in a generalized form. Accounting carried out on synthetic accounts is called synthetic. It is maintained only in monetary terms.

For the operational management of economic activities, as well as control over the safety of property, generalized data obtained using synthetic accounting is not enough. For example, in addition to data on the total amount of fixed assets, it is necessary to have information about specific types of fixed assets (buildings, equipment, machinery, etc.). In addition to data on the total amount of debt to employees, information about the debt to each employee individually is needed. To obtain detailed, detailed, disaggregated (analytical) data about accounting objects, analytical accounts are used.

Accounts that reflect detailed data for each individual type of property, obligations of organizations and processes are called analytical accounts. Accounting carried out on analytical accounts is called analytical. It is carried out both in monetary and in kind terms.

Analytical accounts are opened in addition to synthetic ones for the purpose of detailing them and obtaining private indicators for each individual type of property, obligations of an economic entity and processes. Consequently, there is a direct relationship between synthetic and analytical accounts: firstly, both are maintained on the basis of the same information base - primary documents that document all business transactions; secondly, analytical and synthetic accounts are related mathematically.

The direct connection between synthetic and analytical accounts can be seen in the following example:

At the beginning of the month, the accountable persons had a debt in the amount of 20,000 rubles, incl. for I.I. Ivanov - 15,000 rubles, S.S. Sidorov - 5000 rubles. There were 50,000 rubles in the cash register, stocks of raw materials and materials amounted to 30,000 rubles.

During the month the following operations occurred:

1) materials paid for by I.I. Ivanov from the accountable amount of 7,000 rubles arrived at the warehouse;

2) received at the cash desk from I.I. Ivanov, the balance of the accountable amount is 8,000 rubles;

3) according to the advance report of S.S. Sidorov receives materials paid by him from the accountable amount in the amount of 5,000 rubles;

4) an advance was issued to the accountable person from the cash desk - S.S. Smirnov in the amount of 2000 rubles.

Synthetic accounts

Account 50 "Cashier"

Account 71 “Settlements with accountable persons”

Analytical accounts

Account “I.I. Ivanov"

Account "S.S. Smirnov"

Thus, each business transaction recorded on the debit or credit of a synthetic account is reflected in the same amount, respectively, on the debit or credit of several analytical accounts opened in addition to the corresponding synthetic account.

However Such a simple construction of an analytical account does not always provide the necessary indicators. Some synthetic accounts consist of several groups of analytical accounts. The first, after the synthetic account, groups of analytical accounting accounts are called subaccounts. A subaccount is an intermediate accounting link between synthetic and analytical accounts. Each of them combines several analytical accounts, but they themselves, in turn, are combined by one synthetic account. Sometimes subaccounts are called second order abacus, while synthetic accounts are called first order abacus, and analytical accounts - third order abacus. The relationship between the synthetic account, its subaccounts and analytical accounts can be represented by a general model.

General model of the relationship between synthetic and analytical calculations

There is an inextricable connection between accounts at all levels, which can be expressed by the principle of observing three equalities:

The balance of the account of the highest level is equal to the sum of the balances of the accounts of the next level directly related to it;

The debit turnover of the highest level account is equal to the sum of the debit turnover of the next level accounts directly related to it;

The turnover on the credit of the highest level account is equal to the sum of the turnover on the credit of the accounts of the next level directly related to it.

The basis of the modern theory of classification of accounting accounts is their grouping according to two criteria:

Economic content:

Purpose and structure.

Classification of accounts by economic content is aimed at establishing a nomenclature of accounting accounts necessary and sufficient to reflect the production, economic and financial activities of an economic entity. Classification of accounts according to economic content provides a common understanding of the principles of reflection and generalization of production, economic and financial activities and uniformity in the construction of an accounting system for all economic entities, regardless of types of activities and forms of ownership, with the exception of credit and budget organizations.

Classification of accounts according to economic content answers the question: what is reflected in a particular account and what is their number?

The grouping of accounts by economic content can be carried out in different aspects, depending on what is its basis.

The most well-known are two models for classifying accounts by economic content:

1) accounts are divided into groups in accordance with the phases of reproduction of the total social product;

2) the economic content of the funds and processes accounted for in the accounts is taken as a basis.

The classification of accounting accounts by economic content can be considered in accordance with the following grouping of accounting objects:

Property accounts:

Accounts of sources of property formation;

Process accounts;

Financial performance accounts.

In turn, each group is divided into subgroups.

Classification of accounts by structure and purpose- this is a grouping of accounting accounts according to the most essential characteristics, ensuring the unity of accounting of economic resources in the process of expanded reproduction. A sign of the classification of accounts by structure and purpose are the general rules of accounting for each group of accounts and maintaining analytical accounting.

The classification of accounts by purpose and structure complements the classification by economic content in terms of the scientific formulation of accounting.

The purpose of classifying accounts by structure and purpose- obtaining the necessary information about the formation and use of economic assets and the sources of their formation, as well as identifying the features of accounts and grouping accounts with the same purpose and structure (structure). This classification allows us to answer the questions: what are these or those accounts for and what indicators can be obtained using separate accounts in order to effectively manage a business entity, what is their structure?

Accounts classified by structure and purpose are combined into separate groups, each of which, unlike the economic classification, unites accounts not according to the economic homogeneity of the objects taken into account, but according to the place of their origin in the process of expanded reproduction:

- main accounts- are intended for accounting of economic assets and their sources in order to control the availability, movement, as well as to reflect their condition in the balance sheet;

- regulatory accounts- are necessary for accounting adjustments to the initial assessment of economic assets or their sources, recorded on the corresponding main accounting accounts, in addition to which regulatory accounts are maintained (their main purpose is to record the amounts of revaluation, markdown, depreciation that regulate the initial cost of assets, and more). The need for regulatory accounts is due to the peculiarities of technological information processing. An object in current accounting must be reflected in a constant valuation. The actual value of the accounting property or the actual amount of liabilities often deviates from the fixed accounting value. The real value of the accounted object is obtained by subtracting the amount of the regulating account from the amount of the main account or, conversely, adding the amount of the regulating account and the main account;

- operating accounts- are intended for accounting of economic processes in production and supply and marketing activities;

- matching accounts- intended for calculating financial results from both individual business processes and the business entity as a whole;

- off-balance sheet accounts- are intended to take into account events and transactions that do not affect the state of the balance sheet of an economic entity, possible results of economic activity that require special control.

Classification of accounting accounts by structure and purpose

Main accounts combine several groups of accounts:

Inventory - accounts for accounting and control of material and intangible assets;

Cash - intended for accounting and control of monetary values;

Settlements - accounts used to record settlements with counterparties;

Capital are accounts that take into account the sources of formation of own funds in the form of capital.

Regulatory accounts are divided:

For contractual ones, they clarify the valuation of certain types of property;

Counterpassive - regulate the cost of sources of property formation.

Operating accounts are represented by the following accounts:

Collective and distribution - designed to reflect (collect) expenses that cannot be attributed directly (directly) to a specific type of product;

Budgetary-distributive (distributive by period) - ensure a reasonable distribution of expenses between reporting periods (expenses are recognized not according to the reporting period in which they arose, but according to the reporting period to which these expenses relate);

Calculation - designed to collect expenses (costs).

Comparing accounts combine:

Operational-resulting accounts - designed to determine the results of financial and production activities;

Financial-resulting accounts - are used to reflect income and expenses for the purpose of financial results.

Off-balance sheet accounts:

Deposit-property - these accounts reflect values ​​that do not belong to an economic entity under the rights of ownership, economic management or operational management, but are in its use or disposal;

Control - are intended to reflect and summarize information on individual business transactions that are not taken into account in the system of balance sheet accounts, which is associated with the accounting of strict reporting forms, depreciation of fixed assets; accounting for fixed assets leased;

- accounts of contingent rights and obligations - serve to obtain information on the fulfillment of business contracts within the established time limits in the event of insolvency of debtors.

During the operation of an enterprise, many different economic processes occur: raw materials and supplies are received, products are produced and sold, wages are calculated and paid, etc. In order to correctly reflect numerous business transactions in accounting, they are grouped according to homogeneous business characteristics. Accounting accounts are used for this grouping. The list of all accounts changing in accounting is given in the standard chart of accounts.

Depending on what funds are recorded in the accounting accounts, they are divided into:

Active accounts

Active accounting accounts keep records of the enterprise's assets (presence, receipt and disposal of business assets).

Active account scheme

Debit	Credit
Initial balance- balance of economic assets at the beginning of the reporting period
Turnover by debit- the amount of business transactions causing an increase in the enterprise’s economic assets during the reporting period	Loan turnover- the amount of business transactions causing a decrease in the enterprise’s economic assets during the reporting period
Final balance- balance of business assets at the end of the reporting period

The ending balance is calculated using the following formula:

Sk = Sn + Od - Ok

Active accounts have the following features:

• the opening balance is always a debit balance and shows the availability of funds at the beginning of the reporting period;
• debit turnover reflects the receipt of funds;
• loan turnover reflects a decrease in funds;
• the final balance is always a debit balance and shows the balance at the end of the reporting period;
• active accounts reflect the presence and movement of economic assets and property of the enterprise.

The main active accounts include:

• 01 Fixed assets;
• 04 Intangible assets;
• 10 Materials;
• 20 Main production;
• 43 Finished products;
• 50 Cashier;
• 51 Current accounts;
• 52 Currency accounts;
• 58 Financial investments;

Passive accounts

Passive accounting accounts keep records of the sources of economic assets.

Passive account scheme

Debit	Credit
	Initial balance
Turnover by debit- the amount of business transactions causing a decrease in the sources of formation of economic funds during the reporting period	Loan turnover- the amount of business transactions causing an increase in the sources of formation of economic funds during the reporting period
	Closing balance- balance of sources of economic assets at the end of the reporting period

The final balance is calculated using the following formula:

Sk = Sn + Ok - Od

Passive accounts have the following features:

• The opening balance is always a credit balance and shows the amount of capital or the presence of liabilities of the enterprise at the beginning of the reporting period;
• Debit turnover shows a decrease in the capital or liabilities of the enterprise;
• The final balance is always a credit balance and shows the amount of capital or the presence of liabilities of the enterprise at the end of the reporting period;
• On passive accounts, records are kept of the sources of formation of the enterprise’s economic assets, i.e. capital or liabilities.

The main passive accounts include:

• 60 Settlements with suppliers and contractors;
• 66 Calculations for short-term loans and borrowings;
• 67 Calculations for long-term loans and borrowings;
• 68 Calculations for taxes and fees;
• 69 Calculations for social insurance and security;
• 70 Settlements with personnel for wages;
• 80 Authorized capital;
• 82 Reserve capital;
• 83 Additional capital;
• 99 Profits and losses.

Active-passive accounts

Designed for simultaneous accounting of both property and the sources of its formation.

Active-passive account scheme

Debit	Credit
Initial balance- balance of property at the beginning of the reporting period	Initial balance- balance of sources of economic assets at the beginning of the reporting period
Turnover by debit- transactions can be displayed either to increase property or to reduce balances	Loan turnover- operations can be displayed either to reduce property or to increase sources
Closing balance- balance of property at the end of the reporting period	Closing balance- balance of sources at the end of the reporting period

The main active-passive accounts include:

• 71 Settlements with accountable persons;
• 75 Settlements with founders;
• 76 Settlements with various debtors and creditors;
• 99 Profits and losses.

If the enterprise is owed by other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is called receivable.

If an enterprise uses borrowed or attracted funds, then it has accounts payable to other organizations or individuals who are creditors to it.

The company owes creditors, and debtors owe the company itself.

Classification of accounting accounts

This is the combination of accounts into groups based on the principle of homogeneity of economic content, the indicators of property, liabilities and business transactions reflected in them.

Accounts are classified:

1. By structure(Active, Passive, Active-passive);
2. By economic content distinguish between accounts of property and sources of its formation, as well as by business transactions in the areas of supply, production and sales;
3. By purpose:

• • Inventory- for accounting of the organization's property, always active. Accounting is carried out in monetary and natural measures;
  • Cash- for accounting of funds, always active. Accounting is carried out only in monetary terms;
  • Current accounts- designed to account for all types of calculations. Accounting is carried out in monetary terms. Almost all are active-passive;
  • Regulatory- clarify the assessment of certain types of property. Accounting is carried out in monetary terms. Always passive;
  • Collective and distribution- are intended to account for indirect costs that require preliminary distribution. Always active;
  • Reporting and distribution- designed to distribute costs between reporting periods;
  • Costing- designed for accounting and control of costs and for determining costs;
  • Operationally efficient- are intended to identify the result of economic activity. Active-passive. Accounting is carried out in monetary terms;
  • Financially efficient- are intended to account for accumulation and losses as a financial result. Active-passive accounts;
  • Stock accounts- are intended for accounting and control over the capital of an enterprise. Always passive.

Accounting accounts can also be divided into two groups:

1. Balance accounts- these are all balance sheet accounts combined into one system, having correspondence with each other and ensuring accounting of all financial and economic activities of the organization;
2. Off-balance sheet accounts- these are accounts whose balances are not included in the balance sheet, but are shown behind its total, i.e. behind the balance. Accounting for them is carried out without using the double entry method. Entries are made in special statements according to the columns Income and Expense. In the chart of accounts, they are numbered in three accounts from 001 to 011. They are intended for accounting for property that is not the property of the organization.

Double entry of business transactions in accounting accounts

Double entry- this is an entry as a result of which each business transaction is reflected in the accounting accounts twice, in the debit of one account and in the credit of another, interconnected account for the same amount. The double entry method determines the existence of such concepts as correspondence of accounts and accounting entries.

Account correspondence is the relationship between accounts that occurs under the double entry method.

Accounting entry- this is the registration of correspondence of accounts, when simultaneously an entry is made on the debit and credit of accounts for the amount of a business transaction to be registered.

Accounting entries are distinguished:

• simple, i.e. An entry is made as a debit to one account and a credit to another.
• complex, i.e. the amount is distributed across the debit of several accounts and reflected in the credit of one account. Or one account is debited and several accounts are credited.

D51 K50 - correspondence of accounts;

D51 K50 2000 - registration of accounting entries.

Synthetic and analytical accounts

In accounting, 3 types of accounts are used to obtain information. According to the degree of detail they are divided into synthetic, analytical and sub-accounts.

Synthetic accounts(1st order accounts) contain generalized indicators about the property, liabilities and business operations of the organization for economically homogeneous groups in monetary terms.

Analytical accounts(3rd order accounts) - detail the content of synthetic accounts, reflecting data on certain types of property, liabilities and business transactions, expressed in natural, labor and monetary measures.

Subaccounts(2nd order accounts) - are intermediate accounts between synthetic and analytical and are intended for additional grouping of analytical accounts within a given synthetic account. Accounting is usually carried out in monetary terms.

Accounting uses synthetic and analytical accounting

Synthetic accounting - This is an accounting of generalized accounting data on types of property, liabilities and business transactions according to certain economic characteristics, which is maintained on synthetic accounting accounts.

Analytical accounting - This is accounting that is maintained in personal and other analytical accounting accounts, grouping detailed information about property, liabilities and business transactions within each synthetic account.

Relationship between synthetic and analytical accounts

1. The opening balance for all analytical accounts opened according to the synthetic account data is equal to the opening balance of the synthetic account to which they are opened;
2. The turnover of all analytical accounts opened using the synthetic account data must be equal to the turnover of the synthetic account;
3. The final balance for all analytical accounts opened for this synthetic account is equal to the final balance of the synthetic account.

The classification of accounts characterizes the system of accounts as the most important

elements of the accounting method, promotes their correct application for accounting for funds and carrying out business processes. The accounts used in accounting are not the same in terms of the economic content of the objects recorded on them, in purpose, structural features and other characteristics. In this regard, they need to be classified, grouped, i.e. divided into qualitatively homogeneous groups, which will allow us to identify the characteristic features of each individual group of accounts, understand their content and methods of use in accounting.

Accounts are classified according to two criteria:

• - by economic content. The basis is the classification of funds and sources. This classification makes it possible to establish what is accounted for in certain accounts, and as a result, obtain systematized economic information about the objects of accounting;
• - by purpose and structure. Allows you to determine which accounts should be used to obtain certain economic indicators about the object being taken into account. Both classifications are closely related and interdependent. The structure of the account, its structure determines the nature of the debit and credit turnover, its balance. The structure of the account depends not only on its economic content, but also on its purpose. Some accounts are used to reflect the movement and condition of material assets, others - to account for the costs of production, and others - to determine income.

Account classification

Accounting accounts are classified into:

• 1. Accounts of funds and their sources
• 2. Off-balance sheet accounts 001 - 016
• 3. Accounts of processes and their results
• 1. Accounts of funds and their sources are divided into: basic And

regulating (contrary).

Basic :

• - Estimated: 1200, 1400, 1600, 2100, 2910, 3000-3500, 4000-4400.
• - Capital and reserves: 5000, 5100, 5200, 5300, 5400, 5500, 5600.
• - Investments: 1100, 2000, 2200, 2300.
• - Cash: 1010, 1020, 1030, 1040, 1050, 1060.
• - Inventory: 2310, 2410, 2500, 2600, 2700, 2930, 1300, 1400, 1500.

Regulatory (contrary) : 2420, 2430, 2620, 2630, 2720, 2740, 2750.

• 3. Accounts of processes and their results are divided into:
  • - Collecting and distribution: 1620, 2920, 3520, 4420, 8110, 8210, 8310, 8410.
  • - Calculation: 8110, 8200, 8300, 8400, 1310, 2410.
  • - Income: 6000, 6100, 6200, 6300, 6400.
  • - Transit: 1340, 8110, 8111-8114, 8210, 8211-8214, 8310, 8311-8314, 8410, 8411-8418
  • - Expenses: 7000, 7100, 7200, 7300, 7400, 7500, 7600, 7700.
  • - Financial results: 5500. 5600.

Main accounts used to monitor the presence and movement of

economic assets and sources of their formation, since the objects taken into account on them are the basis of economic activity. They are divided into subgroups:

Inventory. Designed to control the receipt, disposal and balances of material assets. The receipt of these funds is shown as a debit, the disposal as a credit, the account is active, the balance is debit. Analytical accounting is carried out in monetary and physical terms.

Cash. To control the availability and receipt of funds stored in banks, at the cash desk in various currencies. Accounts are active, debit shows receipts, credit shows disposal, balance is debit.

Investments in shares, authorized capitals of other organizations accounted for by the equity method, as well as financial investments available, held to maturity and intended for sale. The account structure is active.

Capital and reserves. Accounts are used to record the formation and use of the organization's own sources; they are passive in structure. The credit reflects the increase in sources, the debit reflects the disposal of sources. The credit balance shows the availability of capital and reserves in the enterprise.

Current accounts serve to record the company's settlements with its debtors and creditors. The different nature of the calculations determines the different structure of these accounts and the obtaining of different indicators with their help.

Regulatory accounts (contrary). With their help, the assessment of economic assets in current accounting is adjusted. The organization's economic assets are assessed on the basis of the actual costs of their production and acquisition. Regulatory accounts clarify or regulate the valuation of some type of funds. For this purpose, in addition to the main account, another regulatory account associated with it is maintained in current accounting. To find the actual value of the accounted object, the amount of the regulatory account is subtracted from the amount of the main account. Fixed assets and intangible assets from the moment they are received or put into operation until disposal are accounted for at cost. Especially on a separate account the amount of their depreciation (wear and tear) and their depreciation at the moment is reflected. By comparing the cost with the amount of depreciation, i.e. By subtracting depreciation (impairment loss), we obtain the actual (residual) value of fixed assets and intangible assets.

Accounts of processes and their results are divided into:

Collection and distribution accounts. They serve to collect those expenses and income that, at the time of their payment or accrual, cannot be attributed directly to the corresponding objects, these are “Overhead expenses” (8410), “Deferred expenses” (2920) - active accounts and “Deferred income” (3520) - passive accounts.

Calculation accounts. Designed to account for all costs associated with the production of products, performance of work, provision of services in order to calculate the cost of products, materials, and work.

Income accounts- passive accounts, the loan reflects the accrual (receipt) of income, at the end of the reporting period they are written off to increase the total profit (5610).

Transit accounts are opened in the working chart of accounts by the organization independently in accordance with the selected accounting policy. Used to account for single-element expenses. At the end of the month they are credited to calculation accounts. Just like calculation accounts, these accounts do not have balances; at the end of the month they must be closed, except for subsection 1340, because at the end of the month the balance of work in progress is shown.

Expense accounts. According to the structure of the account, they are active, the debit reflects the increase in expenses, at the end of the year all expenses are written off to reduce the total profit (5610).

Financially effective.“Operational-resulting account” (5610) - final profit (total loss). The debit reflects the organization's expenses, and the credit records its income. A credit balance shows income, a debit balance shows loss. There is no balance on this account, since at the end of the reporting period the resulting difference is written off to the account “Retained earnings (uncovered loss) of the reporting period” (5510). This account reflects the net income remaining at the disposal of the enterprise after deducting all expenses and paying 20% ​​corporate income tax (Article 147 of the Tax Code of the Republic of Kazakhstan).

Off-balance sheet accounts reflect funds that do not belong to this enterprise, but are in custody or for temporary use. These funds cannot be counted with funds owned by the enterprise. All transactions affecting off-balance sheet accounts are reflected not as a double entry, but as a one-way entry, debit only or credit only.