Accounts of accounting share on active and passive. Active accounts are intended for reflection of means of the enterprises shown in a balance asset. They give indicators about existence, structure and investment of funds. Passive accounts — for reflection of sources of own and borrowed funds shown in a balance passive.
The system of receptions providing the continuous, continuous, interconnected reflection and generalization in terms of money of objects of accounting for the purpose of obtaining the required accounting information is called an accounting method. In system of receptions (elements a method enter:
When using this formula it is necessary to consider the following rule: if the account active, before a bracket remains a positive sign; if the account passive, a sign before a bracket is changed for the negative.
The analytical account — the account giving the detailed indicators in monetary, and in necessary cases and in kind, for the purpose of obtaining bigger volume of information for control and the analysis of economic activity. Analytical accounts are applied to maintaining the analytical account.
The internal structure of the account of accounting is presented on the scheme "Internal Structure of the Account of Accounting", / the appendix A/. Here all three levels of reflection of data and algorithm of definition of balance on the account are shown. Accounting transactions unite in groups on the corresponding accounts from which then receive a turnover of the account. In practice sometimes do not receive turnovers of the separate corresponding accounts and by that reduce the analytical value of information created on the account.
It is possible to make synthesis of reflection of various operations on accounts: if the hozoperation causes increase in any type of means or a source, the sum of this operation should be reflected in the corresponding account, in that its party where the initial balance is written down; if operation causes reduction of any type of means or a source, the sum of this operation should be reflected in the corresponding account on the party which is opposite to that in which the initial balance is reflected.
or our enterprise is owed by other enterprises, i.e. are our debtors — in this case the balance on such accounts will be debit, will be reflected in a balance asset, the account will act respectively as the active;
The synthetic account — the account giving the generalized indicators in terms of money. Such indicators contain in accounts of the synthetic account and are necessary for general idea about existence and the movement of means and their sources.
Analytical (detailing the account are way of generalization and group of the data united by the synthetic account (vertical communications). Analytical accounts open only to difficult accounts of the synthetic account. The system of analytical accounts generalizes and at the same time details hozoperation according to the contents, and also in natural or labor measuring instruments while in the synthetic account these operations unite and generalized in the uniform monetary measuring instrument. Thus results of turns and balance (in monetary vyrazhenii0 on all analytical accounts have to correspond to turns and balance of that synthetic account in which development analytical accounts are open.