Analytical accounts serve for. synthetic accounting. What does synthetic accounting mean?

1. Synthetic accounts.

2. The concept of sub-accounts.

3. Analytical accounts.

4. Relationship between synthetic and analytical accounts.

The structure of accounting information is divided into two sections: horizontal and vertical. Horizontal links appear through the correspondence of accounts caused by the double entry of data on economic activity. Vertical links are expressed in the subordination of information levels - synthetic and analytical accounting, synthetic and analytical accounts.

Synthetic accounting gives generalized indicators in monetary terms. Such indicators are contained in synthetic accounting accounts and are necessary for a general idea of ​​the availability and movement of funds and their sources.

* Synthetic (unifying) accounts are a way of classifying and systematizing information according to the stages of the circulation of funds and funds. They form an information system linked by a double entry, reflecting the dynamics of the movement of all accounting objects in generalized cost indicators (horizontal links).

Synthetic accounts are accounts of the 1st order. They can be simple (when the accounting object is not subject to further detailing) and complex (when the accounting object reflected on this synthetic account is subject to further detailing on separate accounts, called analytical). Indicators of complex accounts, when necessary, find their detail in analytical accounting. The list of synthetic accounts is contained in the chart of accounts. Each synthetic account has its own number.

In the plan of accounts, accounting for some complex accounts provides for sub-accounts. Sub-account -- method of grouping analytical accounting data. Sub-accounts are called second-order accounts. They are used to obtain generalized indicators in addition to synthetic accounts data. Not all synthetic accounts have subaccounts, but only those whose indicators must be grouped accordingly. The list of sub-accounts is indicated in the chart of accounts, however, enterprises and organizations can independently allocate separate sub-accounts.

Sub-accounts show in what sequence (grouping) you need to open analytical accounts and are an intermediate link between a synthetic account and analytical accounts opened for it. At the same time, one or more analytical accounts can be opened for one subaccount, depending on the required detailing of accounting indicators.

Analytical accounting gives detailed indicators in monetary terms, and, if necessary, in kind in order to obtain more information for monitoring and analyzing economic activities. Analytical accounts are used for analytical accounting.

* Analytical (detailing) accounts are a way of summarizing and grouping data combined by a synthetic account (vertical links). Analytical accounts are opened only for complex synthetic accounting accounts. The system of analytical accounts summarizes and at the same time details business transactions in terms of content, as well as in natural or labor meters, while in a synthetic account these operations are combined and summarized in a single monetary meter. At the same time, the totals of turnovers and balances (in monetary terms) for all analytical accounts must correspond to the turnovers and balances of the synthetic account in the development of which analytical accounts are opened.

Between synthetic and analytical accounts there is relationship, based on the parallelism of entries in the accounts. This relationship is expressed as follows:

* Analytical accounts are maintained to detail synthetic accounts;

* a transaction recorded on a synthetic account must also be reflected on the corresponding analytical accounts opened for this synthetic account;

* on a synthetic account, the operation is recorded in the total amount, and on its analytical accounts - in private amounts, resulting in the same amount;

* the entry in the analytical account must be made on the same side as in the synthetic account, that is, their structure is the same.

Therefore, the initial and final balances, as well as the debit and credit turnovers of a synthetic account, must be equal to the total amounts of the corresponding balances and turnovers of its analytical accounts opened in its development. When summing up for the reporting period, the data of synthetic and analytical accounts must be verified and match, which indicates the correctness of accounting.

It should be noted that some of the synthetic accounting accounts reflect funds or sources of funds that do not require further detailing. Such synthetic accounts are called simple. They do not have analytical accounts. These include accounts "Cashier", "Settlement account", "Authorized capital".

According to the method of economic grouping and generalization of information (degree of detail of accounts), accounts are divided into:

• synthetic accounts (accounts of the first order);
• subaccounts (accounts of the second order);
• analytical accounts.

Accordingly, synthetic accounting is carried out on synthetic accounting accounts, and analytical accounting - on analytical accounts.

An intermediate position between synthetic and analytical accounts is occupied by sub-accounts.

Synthetic accounts - these are accounting accounts designed to record information about the composition and movement of homogeneous groups of economic assets of an organization, sources and business processes, on which accounts are made in a generalized form and in monetary terms.

Synthetic accounts are balance and are considered first-order accounts.

The number of synthetic accounts is limited by the Chart of Accounts (74 balance accounts).

Synthetic accounts give a generalized description of the accounting object.

Synthetic accounts that do not require analytical accounting are called simple (for example, account 57 "Transfers on the way").

Synthetic accounts that require analytical accounting are called complex (for example, account 10 “Materials”, account 08 “Investments in non-current assets”, 60 “Settlements with suppliers and contractors”, 71 “Settlements with accountants and persons”, etc.) .

Synthetic accounting in accordance with Art. 2 of the Law "On Accounting" is considered as accounting of generalized data that reveals the types of property, liabilities and business transactions on strictly established economic grounds, which is maintained on synthetic accounting accounts.

Due to the fact that the chart of accounts is common for all industries, the industry affiliation of the organization is not visible from the names of synthetic accounts.

The data of synthetic and analytical accounts are used when filling out the forms of financial statements, and, above all, the balance sheet, and therefore - to analyze the financial and economic activities of the organization.

Analytical accounts (of the third, fourth, fifth and so on order), as detailed accounts, are necessary, first of all, for the current operational management, management and control over the correct use of the organization's property.

To manage the financial and economic activities of an organization, assess its place in a market economy, analyze the state of settlements with partners, it is not enough to have only general indicators, it is also necessary to have detailed data on accounting objects.

At the same time, each organization has its own subject (subjects) of activity, a certain sectoral focus (industry, trade, construction, transport, etc.). To carry out the subject of its activity, the organization must have certain resources, sources of their replenishment, contracts and much more, which requires more detailed accounting using natural meters, details of counterparties, etc.

Analytical accounts are opened in the development of a certain synthetic account in the context of its types, parts, articles and, where required, with an assessment of information in physical, labor and monetary terms.

Analytical accounts can be of the third, fourth, fifth and so on order, depending on the goal set, related to the preparation, justification and adoption of appropriate management decisions or finding out the position of the organization in the market, the competitiveness of the products (works, services) produced and sold by it, etc. d.

An analytical account is a detailed (detailed) account on which accounting of business transactions is carried out both in monetary and physical terms.

In Art. 2 of the Federal Law “On Accounting”, analytical accounting is defined as accounting that is maintained in personal, material and other analytical accounting accounts that group detailed information about property, liabilities and business transactions within each synthetic account.

There is a relationship between analytical and synthetic accounts, since analytical accounts are accounts that decipher and detail the specific content of synthetic accounts.

Let us consider in more detail the features of synthetic and analytical accounts.

Example. As of January 1, 20xx, the warehouse of the sewing company Snezhinka had fabrics in the amount of 51,000 rubles, buttons - in the amount of 3,000 rubles. The final balance at the beginning of the month of raw materials and materials amounted to 54,500 rubles.

Within a month, the fabric received from the supplier was credited in the amount of 24,000 rubles, buttons - in the amount of 7,500 rubles, materials in the amount of 63,800 rubles were released into production. and buttons - in the amount of 9000 rubles.

Synthetic account "Materials" contains the following information

The information presented in it in the most general form shows the presence and movement of this type of property. It gives a valuation of materials without disclosing the specific characteristics of this accounting object. Such information can be obtained only when using analytical accounts.

Let's imagine the content of the synthetic account "Materials", consisting of three analytical accounts: "Coat fabric" (Table 5.1), "Costume fabric" (Table 5.2) and "Buttons" (Table 5.3).

Table 5.1

Debit "Coat fabric" Credit

Table 5.2

Debit “Costume fabric” Credit

Table 5.3

Debit "Buttons" Credit

From this scheme of entries on synthetic account 10 “Materials”, the following general arithmetic patterns can be deduced, expressed by formulas:

Sn 1st order = (Sn + Sn + etc.) II order;

Sn 11th order = (Sn + Sn + etc.) III order;

Сн III order = (Сн + Сн + etc.) IV order;

As can be seen from the example and the above formulas:

• the sum of the balance of opening balances on sub-accounts (accounts of the second order) opened in the context of the corresponding synthetic account is equal to the opening balance of this synthetic account (account of the first order);
• the sum of the balance of opening balances on analytical accounts of the III order, opened in the context of the corresponding account of the II order, is equal to the opening balance of this account of the II order;
• the sum of the balance of opening balances on analytical accounts of the IV order, opened in the context of the corresponding account of the III order, is equal to the opening balance on this account of the III order, etc.

As you can see, according to the synthetic account 10 “Materials”, the balance at the beginning of the month in the amount of 54,000 rubles. in analytical accounting it is represented by the account “Coat fabric” in the amount of the initial balance of 14,000 rubles, the account “Costume fabric” by 30,000 rubles. and the account "Buttons" for 3000 rubles. The balances of these accounts are equal to the total because they are parts of a whole economically homogeneous object, detailing it and thereby revealing the economic essence of this synthetic account. Detailing is achieved by the fact that the balances of analytical accounts are given both in physical and monetary terms. The sums of their debit turnovers are 31,500 rubles. (14,000 + 10,000 + 7,500) with the amount of turnover on the debit of synthetic account 10 “Materials” - 31,500 rubles. Equality takes place in terms of credit turnover of analytical accounts of 72,800 rubles. (23,800 + + 40,000 + 9,000) with the sum of the turnover of the synthetic account uniting them 72,800 rubles. Finally, the identity of the final balances on analytical accounts of 12,700 rubles is observed. (11,200 + 1,500) with a balance at the end of the month on account 10 "Materials" - 12,700 rubles. This identity is due to the fact that the amounts for each transaction in the reporting period on analytical accounts are reflected on the same side as on the synthetic one. The total of these amounts, reflected for each operation in analytical accounts, is always equal to the total for the total amount reflected in one or another operation of the synthetic account that summarizes them.

The equality of the final balances of analytical accounts with the final balance of the synthetic account 10 "Materials" is caused by the same thing as the equality of the initial balances. The coincidence of all amounts is quite logical, since parallel entries were made simultaneously in analytical and synthetic accounts. The only difference is that in the analytical accounts, the opening and closing balances, as well as the movement on these accounts in the reporting period, were reflected in expanded form both in kind (m, pcs.) With an indication of the price per unit, and by value. In the synthetic account, both balances and transactions are shown as a total in monetary terms. This accounting methodology is typical for almost all analytical and synthetic accounts that affect the availability and movement of economic assets. Accounts of sources of economic resources, characterizing own and borrowed capital, in analytical and synthetic accounting are maintained, as a rule, in monetary terms.

The exception concerns that part of economic assets and sources of their formation, which is expressed in foreign currency. In this case, it becomes necessary to recalculate the value of property and liabilities expressed in this currency into rubles.

In analytical and synthetic accounting, their parallel accounting is kept separately for each direction of foreign currency with conversion into rubles.

Recalculation of the corresponding part of the value of property and liabilities, expressed in a particular foreign currency, into rubles is carried out at the quotation rate of the Central Bank of the Russian Federation for a specific foreign currency in relation to the ruble.

For accounting purposes, recalculation into rubles is made at the rate of the Central Bank of the Russian Federation, effective on the date of the business transaction in foreign currency.

For such types of property and liabilities as cash on hand, on accounts with banks and other credit institutions, cash and payment documents, short-term securities, funds in settlements, balances of special-purpose financing denominated in foreign currency, the cost is recalculated into rubles as of the date of the business transaction in foreign currency and as of the date of preparation of financial statements. In addition, the recalculation of the value of cash on hand, on accounts with banks and other credit institutions is allowed to be carried out as the exchange rates of foreign currencies quoted by the Central Bank of the Russian Federation change.

Different units of measurement are also used when reflecting transactions on account 70 “Settlements with personnel for wages”. According to this account, analytical accounting is kept for each employee not only in monetary terms (rubles), but also in physical terms.

The noted nuances in the maintenance of some analytical and synthetic accounts are the exception rather than the rule. The general rule is that the scheme of analytical accounts that record the sources of economic funds and settlements usually coincides with the scheme of synthetic accounts that combine them. This scheme looks much simpler, and keeping records is less laborious than on analytical property accounts.

The general conclusion that should be drawn from the relationship of analytical and synthetic accounts is that the opening and closing balances, as well as the debit and credit turnovers of analytical accounts, should be respectively equal to the opening and closing balances, as well as the debit and credit turnover. a synthetic account that unites them.

The set of all accounts of the organization with the corresponding numbers is called the working chart of accounts.

Currently, the organization approves a working chart of accounts containing a complete list of synthetic and analytical (including sub-accounts) accounts required for accounting.

The chart of accounts, approved by the Order of the Ministry of Finance of the Russian Federation of October 31, 2000 No. 94n, is a scheme for registering and grouping the facts of economic activity (assets, liabilities, financial, business transactions, etc.) in accounting. It contains the names and numbers of synthetic accounts (accounts of the first order) and sub-accounts (accounts of the second order).

To account for specific operations, an organization may, in agreement with the Ministry of Finance of Russia, enter additional accounts into the Chart of Accounts using free account numbers.

The sub-accounts provided for in the Chart of Accounts are used by the organization based on the requirements of the management of the organization, including the needs of analysis, control and reporting.

The organization can clarify the content of the sub-accounts given in the Chart of Accounts, exclude and combine them, as well as introduce additional sub-accounts.

Depending on the level of the control object and the tasks to be solved, accounting information must be differentiated according to its maximum and minimum, control objects, terms of issue and frequency of repetition.

The procedure for conducting analytical accounting is established by the organization based on the Instructions for the Application of the General Chart of Accounts, Accounting Regulations and other regulations, guidelines on accounting issues (fixed assets, inventories, etc.).

Rules for maintaining analytical accounts:

• 1) the number of analytical accounts is determined by the needs of the organization;
• 2) business transactions in both synthetic and analytical accounts are recorded on the same sides (debit or credit). This means that if the synthetic account is active, then the analytical accounts are also active; if the synthetic account is passive, then the analytical accounts are also passive. The sub-accounts opened in its development are of a different nature: 90-1 - passive sub-account, 90-2, 90-3, 90-4 - active sub-accounts;
• 3) a business transaction recorded on the accounts of analytical accounting must be recorded on the corresponding synthetic account (separately or in a generalized form);
• 4) a business transaction recorded in a synthetic account can be detailed in analytical accounts, but the total amount of analytical accounts must be equal to the amount of a synthetic account in the context of which analytical accounts are opened. In other words, the transaction is recorded on the synthetic account in the total amount, and on the analytical accounts - in private amounts, resulting in the same total amount;
• 5) material assets are accounted for in analytical accounts in natural value terms, i.e., quantitative and total accounting is maintained;
• 6) at the end of the month, the analytical accounts are reconciled with the data of the synthetic account, in the context of which the analytical accounts are opened, by compiling a turnover sheet;
• 7) turnover sheets for analytical accounting accounts are compiled on the basis of current analytical accounting data;
• 8) analytical accounting is kept in books, statements, cards or face cards;
• 9) the number of turnover sheets for analytical accounts is determined by the number of synthetic accounts in the context of which analytical accounting is maintained;
• 10) the opening and ending balance of this synthetic account should be equal to the sum of the balances at the beginning and end of the month on the accounts of analytical accounting (i.e., the final line of the turnover sheet for analytical accounts to the corresponding account - the columns "Opening balance" and "Ending balance" - must correspond to the balance at the beginning or end of the current month of a specific synthetic account);
• 11) the amount of turnover for the month on the debit and credit of analytical accounts must correspond to the turnover on the debit and credit of the synthetic account in the context of which analytical accounts are opened (in this case, the final line of the turnover sheet for analytical accounts to the corresponding account - the columns "Income" or "Expense ” is the debit or credit turnover of a specific synthetic account). In other words, the debit turnover of a synthetic account is equal to the total debit turnover of its analytical accounts. In the same way, the credit turnover of a synthetic account is equal to the total sum of the credit turnovers of its analytical accounts.

Analytical accounting in the organization is one of the most time-consuming areas of work in the accounting system.

Implementation of the principle of identity of analytical accounting data to turnovers and balances of synthetic accounting accounts on the first day of each month is implemented by compiling turnover sheets for synthetic and analytical accounting accounts. In practice, turnover sheets allow you to check the correctness and correlation of chronological and system records of synthetic and analytical accounting.

According to the level of detail of accounting information, accounts are divided into:

a) sub-accounts;

b) analytical accounts;

c) synthetic accounts;

Synthetic accounts are the highest level of generalization in accounting. Synthetic accounts are accounts on which information is collected in a generalized form in value terms according to economically homogeneous characteristics. Synthetic accounts are assigned a two-digit code in the chart of accounts. Synthetic accounts are, for example, accounts 10 "Materials", 20 "Main production", 43 "Finished products", 71 "Settlements with accountable persons", 80 "Authorized capital", etc.

Synthetic accounting - accounting is a generalization of data on the types of property, liabilities and business transactions on certain economic grounds, which is maintained on synthetic accounting accounts.

Analytical accounts - these are accounts designed for more detailed accounting and characteristics of accounting objects, both in monetary and natural terms.

For example, the total cost of materials in a warehouse is taken into account on a synthetic account 10. But this general information is clearly not enough for effective management, since you need to know which materials are in stock and which are not enough for normal work and in what quantity. Analytical accounts provide answers to these questions. An analytical account is opened for each item of materials with quantitative indicators, unit price, etc.

An example of an analytical account:

Name of the analytical account "Silk fabric"

Unit of measurement - meter

Table 11

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

The need for analytical accounting arises not only when accounting for material assets, but also for accounting for settlements with debtors and creditors, for accounting for reserves, for accounting for securities, etc. Accounts that require analytical accounting are called compound accounts. Simple accounts are called accounts for which there is no need to keep analytical records, for example, "Settlement Account".

Some analytical accounts are directly related to synthetic ones without any intermediate groups. For example, on a synthetic account 70 "Settlements with personnel for wages" information is collected about debts to all employees for wages. Analytical accounts are opened for each employee and are called personal accounts. The amount of debt for all employees is the sum of the debt for each employee. Additional generalization within analytical accounts is not required in this case.

However, such a simple construction of analytical accounting does not always provide the necessary information, so some analytical accounts are combined into subgroups called sub-accounts. Thus, sub-accounts occupy an intermediate position between synthetic and analytical accounts. Schematically, the relationship between synthetic and analytical accounts can be expressed as follows:

Rice. eight

The use of sub-accounts is important for those synthetic accounts that have a different composition of the considered objects, despite the common features in general. Sub-accounts are used in accounting for materials, production costs, finished products, fixed assets, etc.

For example, to account 10 "Materials" sub-accounts are opened:

10-1 "Raw materials and supplies".

10-2 "Purchased semi-finished products and components, designs to parts. 10-3" Fuel.

10-4 "Containers and packaging materials".

10-5 "Spare parts".

10-6 "Other materials".

10-7 "Materials transferred for processing on the side."

10-8 "Construction materials".

10-9 "Inventory and household supplies".

10-10 "Special equipment and special clothing in stock"

10-11 "Special equipment and special clothing in operation"

By sub-account 10-3. "Fuel", in turn, analytical accounts can be opened:

Diesel fuel.

Schematically it looks like this:

Rice. nine

The list of synthetic accounts is developed in the chart of accounts for financial and economic activities, and the number of analytical accounts and sub-accounts can be set in the working chart of accounts of the organization's accounting.

CHART OF ACCOUNTS

The Chart of Accounts is a list of accounting accounts.

By order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, a new Chart of Accounts for accounting for the financial and economic activities of the organization and Instructions for its application were approved. The chart of accounts is the same for all branches of the national economy and types of activities, forms of ownership, organizational and legal forms (except for banks and other credit institutions, as well as budgetary organizations).

The chart of accounts contains a list of synthetic accounts (accounts of the 1st order) and sub-accounts (accounts of the 2nd order). Each account and sub-account is assigned a permanent number, i.e. digital designation. To account for specific operations, an organization may enter additional synthetic accounts into the Chart of Accounts, in agreement with the Ministry of Finance of the Russian Federation, using free account numbers. Sub-accounts are used based on management requirements for analysis, control and reporting. The organization can exclude, merge, and also introduce additional new sub-accounts.

In the Chart of Accounts, all necessary accounts are grouped into 8 sections. The grouping of accounts and the sequence of their location in the Chart of Accounts is based on the economic content of the facts of economic activity and their participation in the circulation of funds. The purpose and structure of the accounts, the relationship between the accounts are also taken into account.

Chart of accounts structure

Table 12

In the Chart of Accounts, the asset and process accounts are listed first, followed by the liability and capital accounts. Each section combines all the accounts associated with a certain stage of the circuit, regardless of the purpose and structure of the accounts. Within the sections, a certain sequence in the arrangement of accounts is observed. Regulatory accounts are located after the main accounts.

For example, the first section includes accounts of hard-to-sell assets ("Fixed assets", "Profitable investments in tangible assets", "Intangible assets", "Equipment for installation"), accounts of their acquisition processes ("Investments in non-current assets") and regulatory accounts their cost "Depreciation of fixed assets", "Depreciation of intangible assets".

Section 2 includes accounts of such slow-moving assets as "Materials", "Animals for cultivation and fattening", as well as accounts of the process of their preparation "Procurement and acquisition of material assets", and regulating accounts "Reserves for the depreciation of material assets", "Deviation in value of material assets.

Section 3 "Costs of production" reflects the accounts of the production process. First, the production accounts are given, the products of which are the subject of the organization's activities - "Main production", "Semi-finished products of own production". Then comes the account of industries that are auxiliary (auxiliary) to the main production of the organization. Following are the accounts for the accumulation and distribution of costs for maintenance of production and management - "General production and general business expenses". To account for the costs of social services for personnel in service industries and farms. If the company plans to maintain, in addition to financial accounting of costs, also management accounting, then for this case, free accounts from 30 to 39 are provided in Section 3.

Section 4 "Finished products" is intended to summarize information on the accounts on the availability and movement of finished products and goods, the costs of their sale contains a regulatory account "Trade margin".

Section 5 "Cash" is defined to reflect information on the most liquid assets. These include cash on hand, on settlement, currency and other accounts opened with credit institutions, as well as monetary documents and securities. Account 59 "Reserve for the depreciation of investments in securities" is intended to regulate the value of securities.

In section 6 "Settlements", the accounts are placed in the following sequence:

Accounts of external counterparties - accounts 60, 62, 66, 67.

Settlement accounts with the state - accounts - 68, 69.

Settlement accounts with personnel - accounts 70, 71.73.

Settlement accounts with owners - account 75.

Accounts of intra-economic settlements (intra-balance sheet) settlements - account 79.

Section 7 "Capital" is designed to account for the organization's own capital - authorized, additional, reserve capital, as well as retained earnings and targeted financing.

Accounts 90-99 are reserved for systematizing information on the income and expenses of the organization and are collected in section 8. Information from the accounts of this section is reflected in the income statement.

Off-balance accounts are intended to summarize information about the presence and movement of values ​​temporarily in use or at the disposal of the organization (leased fixed assets, material assets in safekeeping, processing, etc., conditional rights and obligations, as well as control over individual business transactions.

The instruction on the application of the Chart of Accounts gives a brief description of each account and sub-accounts opened to it, which discloses their structure and purpose, the economic content of the facts of economic activity generalized on them, the procedure for reflecting the most common facts and contains typical schemes for its correspondence of each account with other accounts.

According to the level of accounting detail, accounting accounts are divided into synthetic, analytical and sub-accounts.

On the synthetic accounts the presence and movement of economic assets are reflected in the final monetary value.

On the analytical accounts accounting is conducted in more detail, broken down by specific types of funds, they are opened in the development of the corresponding synthetic accounts. Accounting on analytical accounts is carried out in monetary and physical terms (meters, kilograms, tons, pieces, etc.).

Sub-accounts are an intermediate grouping of funds between synthetic and analytical accounting.

Synthetic accounts are accounts of the 1st order, sub-accounts are accounts of the 2nd order, analytical accounts are accounts of the 3rd, 4th and other orders.

Consider an example of maintaining synthetic and analytical accounting on account 10 “Materials” at a knitwear factory.

Synthetic score 10 "Materials" (score 1st order)

Maintaining analytical and synthetic accounting has the following features:

analytical accounting is, as a rule, quantitative-sum accounting, therefore, it is mainly carried out in warehouses. Synthetic accounting is maintained in the accounting department of the enterprise. But even in the accounting department, analytical accounting can be kept on some accounts, for example, on account 70 “Settlements with personnel for wages”, wages are recorded for each employee;

synthetic accounting is conducted only in monetary terms, and analytical accounting can be maintained both in monetary terms and in natural units;

the synthetic accounting system, as a rule, does not depend on the specifics of the enterprise, since it is a generalized accounting. Analytical accounting is tied to a specific enterprise and depends on the scope of its activities;

synthetic and analytical accounts are interconnected, since the same business transactions are reflected in analytical accounts as in synthetic ones. But on analytical accounts, accounting is conducted in more detail for specific types of funds. This means that the totals for analytical accounts must be equal to the totals for the corresponding synthetic account.

Let's take an example of how analytical accounting is kept on account 10 "Materials".

Example 2.9. Analytical accounting.

At the beginning of the month, the factory warehouse had 200 kg of margarine and 700 kg of sugar. Within a month: 130 kg of margarine and 400 kg of sugar were received from suppliers; written off to the confectionery shop 250 kg of margarine and 800 kg of sugar; 150 kg of margarine and 600 kg of sugar were credited.

The cost of 1 kg of margarine is 14 rubles, 1 kg of sugar - 15 rubles.

Exercise. Issue material accounting cards, analytical invoices for materials and the final synthetic invoice 10, determine the cost of the remaining materials in the warehouse at the end of the month.

1. Material accounting card, margarine (Table 2.1).

Table 2.1

2. Material accounting card, sugar (Table 2.2).

Table 2.2

3. Analytical accounts by types of materials.

Account 10 "Materials" (sugar )

In connection with the emergence of new forms of ownership, the complication of production processes and changes in economic policy, accounting methods are also expanding. Users need documents with varying degrees of detail. These requirements are satisfied by the registration of accounts with both generalized and more specific information about business transactions in the enterprise.

For example, the director of a company is sometimes satisfied with generalized information about certain types of accounting. The warehouse manager or shop manager will have enough data relating directly to his field of activity. Sometimes you may need information about a specific supplier, subcontractor, specific debtor or creditor. Also, for example, there is a general accounting of wage arrears, but there is one for each employee. The double form of entry is reflected in various accounting documents, but the total parameters in them are the same.

It turns out that identical information appears in accounting with varying degrees of detail. At the same time, for generalized synthetic information, only the monetary form of reporting is used, and the registration of analytical data can take place in kind. Each type of accounting has its own purpose, method of reflection in accounting and classification. According to the Law on Accounting, accounts are usually divided according to the degree of detail:

1. Synthetic- contain aggregated data.
2. Analytical- Detailed disclosure and specification of generalized information.
3. Sub-accounts(intermediate link) - simplifies the grouping of objects between generalized information of a synthetic order and more detailed, that is, analytical.

Accordingly, registration of documents is carried out in two forms. The dual way of reporting gives a complete final picture of accounting. Consider analytical and synthetic accounting accounts, examples of which you will find in the text.

The concepts of these types of accounting are given in the Accounting Law, adopted in 1996. And although with the entry into force of the Federal Law of December 2011, the previous regulation is no longer valid, but the old definitions are relevant to this day.

What is synthetic accounting

To have an idea of ​​​​what will be discussed, let's step back a little from the dry theory written in clerical language. Imagine a Russian nesting doll with several more hidden inside. It can be compared to accounting. The largest nesting doll is the main one, what it is filled with inside, we don’t know for sure, we can only guess.

Similarly, generalized information contains a certain type of information about the company's activities, due to homogeneous economic characteristics, but does not disclose the details of the operation. Organizations are allowed to use the data that is presented in Chart of accounts. Without this manual, it is impossible to keep records, since this book contains a list of all the names, codes, explanations, schemes for the purpose of each of the synthetic accounts.

How else do synthetic accounts differ from other accounting documents? They necessarily have a two-digit number that is inherent in each name, it cannot be changed, and in the world of numbers they use not the names of accounts, but their digital equivalent. Over time, regularly used (i.e. Work Plan) are remembered, and it is not necessary to know everything.

Therefore, two numbers are indicated in the documents, and all accountants who will operate with them know that 01 is “Fixed assets; 10 - "Materials"; 41 - "Goods"; 60 - “Settlements with suppliers and contractors”, etc. According to the code, which is the same for all users, it will immediately be clear what exactly the report is related to. At the enterprise, according to the type of activity, a part of synthetic accounts is used. There are 99 of them in total, but not all farms need to keep records for each of them.

Conclusion: For all organizations, synthetic accounts are the same and do not depend on the profile of the enterprise. The data is reflected in the balance sheet, being its basis.

For complete control over the entire activity of the enterprise, one (generalized) information is not enough. For example, synthetic accounting looks like this:

Account 10 "Materials"

From the table you can see the income and expense, but what kind of products are unknown. In order to study the content in detail, an additional, more understandable picture of reporting is needed. For this, detailed accounts are used, which indicate the name of each type of material.

What is analytical accounting

Analytical accounts reveal the inner content of the generalized data. They detail information about the types of property, liabilities, business processes. Accounting based on them is called analytical. Units of measurement may vary. Various accounting units can be used as meters: cost; natural; labor. Here they already write, without encryption, full and specific names:

For example, on synthetic account 41 (Goods), we can find out the total result of their presence in the enterprise. But what is hidden under the numbers, we do not know for sure. What if the regulators come in? Yes, they will tell the chief accountant named At least it agreed: “And what kind of goods did you ship, receive, and what is now in the warehouse?” And here analytical records save us. Looked, checked, made sure that everything converges! Phew, we did it!

Thanks to such invoices, where it is specifically indicated that the boards are pine, planed, we have information about each type or group of goods: their specific location, structure, quantity, name, etc. This list is regulated by the company itself, based on its profile. Keeping in mind the matryoshka, one can guess that the detailing of analytical accounts is multi-level.

For example, take account 60 (Settlements with suppliers and contractors): we will see the total amount of the debt. Here even the director wants to know: to whom and how much do we owe? Who can still wait, and who needs to be paid off as quickly as possible? Again, analytical data is needed. Information in them will be reflected for each supplier, buyer or contractor separately. This information will say much more than a generalized version.

For example, account 70 (Settlements with personnel for wages) will show the total debt to employees, but who exactly and how much to pay can only be found out thanks to analytical data. They provide information about the salary of each.

The examples given show that analytical accounts are opened in the development of a single synthetic account. That is, this is the inner content of the Main Matryoshka. Moreover, figuratively speaking, the weight of a large matryoshka and the weight of all the internal ones should be the same, a pretty penny. Accordingly, the final debit and credit parts of these documents must be identical, as well as the balance.

Analytical accounting scheme: Account 10 "Materials"

Compare the readings of the synthetic (see table above) and analytical accounts: the final figures are the same. Analytical accounting information is always linked to a specific enterprise. How detailed accounts will be kept depends on his career guidance.

Analytical accounting is usually carried out in warehouses or in workshops where there is a turnover of products. In the offices, mostly synthetic accounting is kept, but, for example, such an item as staff salaries is not done in warehouses. The master can supply the KTU to the employee, record his absenteeism, and the accountant will calculate the amount of earnings. He will also check that the overall final indicators coincide with the analytical ones.

Note: There are no differences in the method of conducting both types of accounting. They are maintained in the same way: debit, credit, balance, the so-called "airplane". Despite the fact that generalized synthetic information refers to accounts of the first order, they are based on analytical data created on the basis of primary documents. This is where the paperwork begins.

What is a subaccount

Sub-account is an intermediate link between analytical and synthetic accounts. It is used to account for objects of various nomenclature. This extra step will help group the identical second level of detail information. For each group, analytical records are kept, in which the things of each group are called by their proper names. If this is not enough, develop even more detailed.

Sub-accounts can be maintained both in value and natural units. Their purpose is clear in a simple diagram:

Note: As a rule, a sub-account contains several analytical accounts, and a synthetic one may include several sub-accounts. Such an accounting scheme is not mandatory if additional grouping is not necessary.

Interaction of synthetic and analytical accounting

Now that the essence of double counting is clear, the connection between these concepts becomes obvious. To understand the specific content of the general account, which synthesizes a large amount of information in itself, but does not reveal a natural and understandable type of accounting objects, analytical information is needed. Each report is based on primary documents. In one case - it is, as they say, all in one bottle. The other lists each ingredient separately.

The main thing in reporting documentation is that everything fits together. Therefore, records in both reporting options are kept in parallel, otherwise, the hour is not even, everything will get confused, lost, forgotten. And verification and reconciliation of data may be required at the most unexpected moment.

Often, in order for the totals of both types of accounting to strictly match, in synthetic accounts, the numbers are written in pencil. After checking the analytical data, if everything is correctly calculated, you can make a note in ink with a firm hand.

From the foregoing, it becomes clear how important both types of accounting are to each other. This scheme is required only for complex types of synthetic accounting, when a specific interpretation of the content and confirmation of the correctness (correspondence to reality) of the testimony in the document is required. There are times when analytical data is not needed, and so everything is clear. Such accounts are called simple.

What parameters will indicate that accounting is ideal? Criterion - the figures in the final readings of both types of accounting must match. These accounting options include:

• opening balance;
• closing balance;
• turnover (income, expenditure).

Usually, several analytical accounts are attached to one synthetic account. But options are possible. Think about simple and complex accounts. The balance sheet may sometimes include several types of generalized indications, which are confirmed by a minimum number of analytical documents. It depends on the profile orientation of the enterprise and its economic policy. That is, options are possible.

But we analyze the classical type of accounting. So, summing up the final detailed information, we compare them with the final figures of the generalized ones. Everything matched. This means that the accounting is correct. Now it is clear what is synthetic and analytical accounting in accounting?

Note: The listed indicators of both types of accounting are identical. If the final totals do not match, then an error has been made. Thus, the relationship between synthetic and analytical accounts is a controlling tool for flawless accounting.

Record keeping and encryption

Synthetic accounts are assigned a two-digit code, that is, state encryption from 01 to 99. If you need to enter a specific account that is not in the Plan, then take a free number for this. Yes, these are also included. Therefore, any enterprise with non-standard profiling will be able to assign the type, name and number of a synthetic account and keep records on it.

If the encoding is three-digit without a separator character, such an account is not displayed in the balance sheet. This is the so-called off-balance sheet document. For example: 001; 002; 003… etc. From the encryption, it is immediately clear that the accounting objects do not belong to the enterprise. These can be leased fixed assets or goods accepted for commission, etc. They are accounted for so as not to be lost, but they are not reflected in the balance sheet. There are 11 types in total.

Sub-accounts have a three-digit cipher, where the first two digits are the code for the name of the synthetic account. After a dot, fraction sign, or dash, there can be numbers from 1 to 9. For example:

• 1; 10.2;
• 10/1; 10/2;
• 10-1; 10-2…etc.

Analytical data has the following type of encryption:

• 10/02;
• 10-03…etc.

Note: All information on encryption and classification is set out in the Unified National Chart of Accounts. The accounting allowance was approved by Order No. 94 of the Ministry of Finance of October 2000. The information provided will be valid in 2018.

Accounts are divided by importance into the following categories:

1. Synthetic refers to accounts of the first order.
2. Sub-accounts - II order.
3. Analytical - III, IV, V, etc. of the order.

Analytical accounting is carried out in cards:

• material accounting;
• fixed assets accounting;
• accounting of debtors and creditors, etc.

Also, analytical indicators can be recorded in the statements:

• payment;
• settlement;
• turnover sheets (materials);
• balance;
• as well as in books (for example, barn).

Analytical information is collected, grouped and, finally, find a generalized reflection in synthetic data, which are entered in order journals, in the General Ledger, in machine diagrams.

Conclusion: Based on the foregoing, synthetic and analytical accounts in accounting can be carried out according to the scheme: synthetic - subaccount - analytical accounts. And also have a combined view with variations and an individual degree of information detailing.