An account plan, built into "1C: Accounting 8" (ed. 3.0), has its own specifics. So, additional accounts are added to it that are not reflected in the accounting accounts plan ..., approved. Order of the Ministry of Finance of the Russian Federation of 31.10.2000 No. 94n. In accordance with the instructions, the contents of subaccount accounts given in the plan of accounting accounts can be refined. From the article you will learn about the possibilities for configuring analytical accounting accounts in the program, as well as how to form accounting postings. The entire described sequence of actions and drawings are made in the new "Taxi" interface.

The concept of accounting accounts

For accounting, a certain tool is required. This tool is accounting accounts that are just allowed to register any economic operation in monetary terms.

Accounting is an ordered system for collecting, registering and generalizing information in monetary terms about the state of property, commitments and capital of the organization and their changes by solid, continuous and documentary reflection of all economic operations.

Economic operation - an event that characterizes individual economic actions (facts), causing changes in the composition, placement of property and (or) sources of its education

Each economic operation is reflected simultaneously on two accounts accounts as follows: one entry denotes the disposal of a certain amount of money ( credit), and the second - arrival ( debit) The same amount, but in another place or another owner. Such a registration system is called double recording methodAnd for the first time its application described the Italian mathematician, the Franciscian monk of Luka Pachet in 1494 in the book, one of the parts of which was called "Treatise on accounts and records".

When using a double recording method between two accounts, an interconnection arises, which is called correspondence, and the accounts themselves - corresponding.

Accounting account is the method of current interconnected reflection and grouping of property in composition and placement, on sources of its education, as well as economic operations for qualitatively homogeneous signs expressed in monetary, natural and labor meters.

For each homogeneous group of property and sources of its education, a separate account is used, where the residue is reflected ( balance) This group at the beginning of the accounting period and all changes caused by the manufactured operations produced. As mentioned earlier, each score has two sides: debit and credit. The sum of all operations reflected in the debit of the account is called debit turn; The sum of all operations reflected on the loan - credit turning. The result of the composure of the balance (balance) at the beginning of the accounting period, debit and loan revolutions is defined as the balance (balance) on the end of the account. It is on the basis of these residues that accounting balances are formed.

Balance sheet- one of the main forms of accounting reporting, which characterizes the property and financial state of the organization in a cash assessment for the reporting date

Balance consists of asset and liability. The asset grouped economic means in composition and placement, and in passive - sources of funds. The balance sheet feature is the equality of the outcome of the asset and liability.

The variety and numerous accounting objects causes the need to apply a large number of different accounts. To properly apply accounting accounts, the following classifications are used:

in relation to the balance sheet (balance and off-balance, and the balance sheets are divided into active, passive and active passive);

• according to the degree of detail of the obtained indicators (synthetic, subaccount, analytical);
• on the purpose and structure of accounts (main, regulating and operating);
• economic content (accounting accounts of economic funds, accounting accounts of economic processes, accounting accounts for the sources of education of funds), etc.

The objects of accounting in the economic entity are:

1. facts of economic life;
2. assets;
3. obligations;
4. sources of financing its activities;
5. income;
6. costs;
7. other objects in the event that this is established by federal standards.

A systematic list of accounts is contained in terms of accounts.

Accounting account plan in "1C: Accounting 8"

An account plan is an accounting system providing for their number, grouping and digital designation depending on the objects and goals of accounting. The account plan includes both synthetic (first-order accounts) and the associated analytical accounts (subaccount or second-order accounts). Information accumulated on synthetic accounts allows you to get a complete picture of the state of the company's funds in monetary terms.

The plan for accounting accounts of financial and economic activities of organizations and instructions for its application are approved by the Order of the Ministry of Finance of the Russian Federation No. 94n of 31.10.2000 (hereinafter referred to as the Plan of Accounts and Instruction).

The organization can clarify the contents of subaccount accounting accounts given in the plan, to exclude and combine them, as well as enter additional subaccounts.

According to the account plan, accounting should be organized at the enterprises of all sectors of the national economy and activities (except banks and budgetary institutions), regardless of subordination, form of ownership, organizational and legal form leading to a double recording method. Instructions for the application of the account plan solves several tasks at the same time:

• regulates issues related to the main methodological principles of accounting;
• gives a brief description of synthetic accounts and subaccounts opened to them;
• reveals the structure and purpose of the bills, the economic content of generalized with their help facts of economic life;
• reveals the procedure for taking into account the most common economic operations with typical account correspondence.

Each account with its name and digital number or multiple accounts corresponds to a certain accounting balance sheet.

The bill plan approved by the order of the Ministry of Finance from 31.10.2000 No. 94n is included in all configurations "1C: Accounting 8". In the editorial office 3.0, access to the account plan is carried out according to the same hyperlink from the section the main thing(Fig. 1).

Fig. 1. Chart of accounting accounts in "1C: Accounting 8" (ed. 3.0)

If you select a specific account with a cursor, then it can be obtained for more information:

• by button Account description - to get acquainted with the description of accounting account;
• by button Posting log - View entries in the wiring log.

By button Print You can print an accounting account plan in the form of a simple list of accounts or a list with a detailed description of each account.

The account plan is common to all organizations whose accounting is conducted in the information base.

Consider the classification of accounting accounts on the example of an account plan embedded in "1C: Accounting" (ed. 3.0).

Active and passive accounts

In accordance with the division of the balance sheet, the asset and the passive distinguish active and passive accounting accounts.

Active accounts - accounting accounts designed to account for the state, movement and changes in economic funds by their species.

On active accounts reflected information about the means (in monetary equivalent), which are available at the disposal of the organization (funds in bank accounts, at the checkout, property in stock and in operation).

Feature of active accounts:

• the initial balance is recorded by the debit of the account;
• an increase in household funds is recorded in the debate of the account;
• reducing economic funds is registered in the account of the account;
• the final balance is recorded by the debit of the account.

Passive accounts - accounting accounts intended for accounting for the state, movement and changes in sources of own and borrowed funds of the enterprise, their intended purpose.

In passive accounts, information on capital types, profits and the obligations of the enterprise is displayed.

Feature of passive accounts:

• the initial balance is recorded on the loan of the account;
• an increase in the source of economic funds is recorded in the credit of the account;
• reducing the source of funds are recorded in the debate of the account;
• the final balance is recorded on the credit of the account.

In addition to active and passive accounts in accounting, there are accounts that have signs of active and passive accounts at the same time. They are called actively passive accounts.

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

The need for these accounts occurs when their economic nature may vary in the relationship between the enterprise and its counterparties. For example, if an enterprise enjoys attracted, borrowed funds, then it has accounts payable to other organizations or individuals who are creditors of this enterprise.

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

Active passive accounts are two types:

With one-sided balance - debit or credit (for example, account 99 "Profit and losses");

With bilateral (deployed) balance - debit and credit at the same time (for example, account 76 "Calculations with different debtors and creditors").

When drawing up a balance, debit remnants on active passive accounts reflect in the asset, credit - in passive. Since active, passive and active passive accounts correspond to the articles of the asset and the liabilities of the balance, so they are customary to be called balance accounts. In terms of accounting accounts, balance accounts have a two-digit code (from 01 to 99).

In terms of accounts built into "1C: Accounting 8" (ed. 3.0), a sign of an active, passive and actively passive account is indicated in the column View.

To active accounts (in column, the species specified feature a) includes the following accounts (Fig. 2):

• 01 "Fixed assets";
• 03 "Profitable investments in material values";
• 04 "Intangible assets";
• 08 "Investments in non-current assets";
• 09 "Deferred tax assets";
• 10 "Materials";
• 11 "Animals on growing and fattening";
• 15 "Production and acquisition of material values";
• 19 "VAT on acquired values";
• 20 "Basic Production";
• 23 "Auxiliary Production";
• 25 "general production costs";
• 26 "general expenses";
• 28 "Marriage in production";
• 29 "servicing production and farms";
• 41 "Goods";
• 43 "Finished products";
• 44 "Sale expenses";
• 45 "goods shipped";
• 46 "Completed stages under incomplete production";
• 50 "Cassa";
• 51 "Settlement accounts";
• 52 "Currency Accounts";
• 55 "Special accounts in banks";
• 57 "Translations on the way";
• 58 "Financial investments";
• 97 "Expenses of future periods".

Fig. 2. Active accounts in "1C: Accounting 8" (ed. 3.0)

To passive accounts (in column View Sign specified P) The following accounts relate (Fig. 3):

• 02 "Depreciation of fixed assets";
• 05 "Depreciation of intangible assets";
• 14 "reserves under the cost of material values";
• 42 "trade markup";
• 59 "Reserves for impairment of financial investments";
• 63 "Reserves for doubtful debts";
• 66 "Calculations for short-term loans and loans";
• 67 "Calculations on long-term loans and loans";
• 77 "Deferred tax liabilities";
• 80 "authorized capital";
• 82 "Reserve Carital";
• 83 "Extension Capital";
• 86 "target financing";
• 98 "Incomes of future periods".

Fig. 3. Passive accounts in "1C: Accounting 8" (ed. 3.0)

To active passive accounts (in column View Sign specified Ap.) The following accounts relate (Fig. 4):

• 16 "Deviation in the value of material values";
• 40 "Production (works, services)";
• 60 "Calculations with suppliers and contractors";
• 62 "Calculations with buyers and customers";
• 68 "Calculations for taxes and fees";
• 69 "Social insurance and provisional settlements";
• 71 "Settlements with accountable persons";
• 73 "Calculations with staff for other operations";
• 75 "Calculations with the founders";
• 76 "Calculations with different debtors and creditors";
• 79 "Outdoor settlements";
• 84 "Retained earnings (uncovered loss)";
• 90 "Sales";
• 91 "Other income and expenses";
• 96 "reserves of upcoming expenses";
• 99 "Profit and losses".

Fig. 4. Active passive accounts in "1C: Accounting 8" (ed. 3.0)

Wash balances

Organizations can use funds in their activities that they do not belong to them (rented fixed assets, goods adopted at the Commission, etc.). There may be an inverse situation: the means of organization belonging to her right of ownership are transferred to the side (in recycling, as providing commitments and payments, etc.). To reflect these funds and for controlling them, they apply off-balanced accounts that received their name due to the fact that they are not included in the results of the balance and are reflected in the balance sheet.

The off-balance account - the account intended to summarize information on the presence and movement of values \u200b\u200bthat do not belong to the economic entity, but temporarily in its use or disposal, as well as to control individual economic operations

The balance accounts also take into account the backup funds of cash tickets and coins, shaped strict reporting, check and receipt books, letters of credit, etc.

The off-balance sheet accounts defined in terms of accounts approved by the Order of the Ministry of Finance of the Russian Federation No. 94n have a three-digit digital code (from 001 to 011). In addition to these accounts, the bills plan used in "1C: Accounting 8" (ed. 3.0) added a group of off-balance accounts that have a letter or alphanumeric code (Fig. 5). The sign of the off-balance account is set in the column Zab.

These additional off-balance accounts provide analytical accounting of the following objects:

• goods in the section of Data GTD;
• material values \u200b\u200bwritten off in accounting and tax accounting, but actually in operation and listened for materially responsible persons;
• used depreciation premium in the context of each fixed assessment;
• income and expenses not taken into account for income tax purposes;
• retail revenue by combining various taxation systems, as well as when using cash and non-cash payments;
• calculations with buyers when combining USN with other tax systems.

Fig. 5. Offline accounts in "1C: Accounting 8" (ed. 3.0)

To enter initial residues in the program, an active-passive support account is intended 000 .

Synthetic and analytical accounts

According to the grouping and generalization of credentials, active and passive accounting accounts are divided into synthetic and analytical ones.

Synthetic accounts - accounting accounts intended for accounting for the presence and movement of means of the enterprise, their sources and processes made in generalized. The reflection of economic and generalized processes on synthetic accounts is called synthetic accounting.

Synthetic accounts are grouped according to certain features and are intended to summarize information about certain types of property, liabilities, capital, financial results.

Synthetic accounts are first order accounts and in terms of accounts are indicated by two-digit numbers (from 01 to 99). Examples of synthetic accounts:

• 01 "Fixed assets";
• 10 "Materials";
• 50 "Cassa";
• 51 "Settlement accounts";
• 41 "Goods";
• 43 "Finished products";
• 70 "Calculations with wage personnel";
• 80 "Authorized capital", etc.

Some synthetic accounts do not require analytical accounting ("Cassa", "Calculated Accounts"), so they are called simple. Synthetic accounts that require analytical accounting are called complicated ("Materials", "Investments in non-current assets", "Goods"). Analytical accounts are intended for disclosing the content of synthetic accounts.

Analytical accounts - accounting accounts intended for detailing, specifying information on the availability, condition and movement of certain types of property, liabilities and operations. Analytical accounts are opened in the development of a specific synthetic account in the context of its species, parts, articles, and where it is required, with an assessment of information in natural, labor and monetary terms. The reflection of economic and processes in the detailed form in the analytical accounts is called analytical accounting.

Analytical accounts can be opened to active, passive and actively passive synthetic accounts.

There is an inseparable relationship between synthetic and analytical accounts:

• the initial balance on all analytical accounts opened by this synthetic account is equal to the initial balance of the synthetic account;
• turns over all analytical accounts opened by this synthetic account must be equal to the Ratp of the synthetic account;
• the final balance in all analytical accounts opened by this synthetic account is equal to the end balance of the synthetic account.

For a detailed characteristics of accounting objects to some synthetic accounts, the accounts of the second (and sometimes third) orders are opening - subaccount. The sub-account is necessary to obtain enlarged indicators for analyzing and drawing up balance and are an intermediate link between the synthetic account and the analytical accounts open to it.

To implement analytical accounting in "1C: Accounting 8", an application object is used (not to be confused with an accounting object!) - Plan of types of characteristics. This object describes possible characteristics - Types of subconteo HozherTee(hereinafter referred to as the types of subconto), in the context of which you need to conduct analytical accounting of funds and their sources, for example, Nomenclature, counterparties, contracts etc.

As a type of subconto, directories, types of documents and other program objects can be installed.

"1C: Accounting 8" comes with a predetermined list of types of subconto, in addition to which the user can enter an unlimited number of new types of subconto.

Each account or subaccount may comprise your own set of subconto species, but the maximum number of subconto species for one account (subaccount) cannot exceed three.

For example, for a synthetic account 10 "Materials" in "1C: Accounting 8" (Ed. 3.0) provides eleven sub-accounts (Fig. 6):

• 10.01 "Raw materials and materials";
• 10.02 "Purchased semi-finished products and components, designs and details";
• 10.03 "Fuel";
• 10.04 "Tara and Tare Materials";
• 10.05 "Spare parts";
• 10.06 "Other materials";
• 10.07 "Materials transmitted to the side processing";
• 10.08 "Building materials";
• 10.09 "Inventory and household supplies";
• 10.10 "Special equipment and special clothing in stock";
• 10.11 "Special equipment and special clothing in operation."

To the second order account 10.11, their subaccounts are open:

• 10.11.1 "Special clothing in operation";
• 10.11.2 "Special tool in operation."

Most accounts of account 10 support analytical accounting using the following types of subconto: Nomenclature, batch, warehouses.However, by virtue of its specificity, some subaccounts may contain another set. For example, in subaccount 10.07, types of subconto are used: Counterparties, Nomenclature, party,and in the subaccount of the third order 11/10/1: Nomenclature, materials in operation, employees of organizations.

Fig. 6. Subaccount and subconto, set to account 10 "Materials"

If the subaccount is open to the first or second order account, then in this case, a ban on its use in the wiring using the flag is established for the "head account" Account is a group and not selected in the wiring (Fig. 7). Accounts prohibited for use in wiring are allocated in terms of an account with a yellow background.

In terms of accounts "1C: Accounting 8" for each type of subconto, additional signs of accounting can be installed:

• Only revs - Installing this feature is advisable in the case when the accounting of remnants by subconto does not make sense, for example, for the types of subconto Cash Motion Articles, Cost Articles;
• Summova - Installing this feature is suitable in most cases subconto (exception: Rooms GTD, countries of originetc.).

Types of accounts for accounts in "1C: Accounting 8" (ed. 3.0)

The accounts of all orders included in the account plan "1C: Accounting 8" (ed. 3.0) may additionally maintain the following types of accounting:

• currency accounting;
• quantitative accounting;
• accounting by divisions;
• tax accounting (income tax).

Sign of currency accounting (including accounting in conditional units) is set to column Shaft.(Fig. 8).

Fig. 8. Accounts with a sign of currency accounting

A record for the debit or credit account with an established sign of monetary accounting, along with the amount in rubles, will also contain a currency amount. Accordingly, with the help of any standard report of the program (the operating statement of the account, an account analysis), which involves an account with a sign of currency accounting, one can analyze accounting data, both in Rublev and in the foreign exchange equivalent.

One of the options for analytical accounting is quantitative account. This accounting in the natural indicators (pieces, kilograms, etc.) and it is used, as a rule, to ensure the safety of property, including monetary documents and securities.

Sign of quantitative accounting set in column Count. Examples of accounts and subaccounts where quantitative accounting is supported:

• 07 "Equipment to installation";
• 08.04 "Acquisition of facilities of fixed assets";
• 10 "Materials";
• 20.05 "Production of products from Davalic raw materials";
• 21 "Semi-finished products of their own production";
• 41 "Goods";
• 43 "Finished products";
• 45 "goods shipped";
• 58.01.2 "Shares";
• 80 "authorized capital";
• 81 "Own shares";
• 002 "Commodity and material values \u200b\u200badopted for responsible storage", etc.

As a rule, quantitative accounting is used simultaneously with the sum, although there are exceptions, for example, an off-balance sheet account "Accounting for imported goods according to GTD numbers" supports quantitative accounting in the absence of sums.

Another standard setup of accounting accounts plan built into "1C: Accounting 8" is the ability to keep bank accounting for divisions. This setting allows you to detail the costs of divisions involved in the production process or services. This process can be both simple, single-week and complex, having several stages, which, depending on the type of activity, complexity of products and the required resources, can be held in one or more units. Accounting accounts in which accounting on divisions are maintained, the flag in the column is marked Pod.(Fig. 9).

Fig. 9. Accounts with a sign of accounting for divisions

Starting from version 3.0.35 in the program "1C: Accounting 8" there was an opportunity to turn off the cost of divisions for those small and medium-sized enterprises, which do not have such an analytical accounting. To do this, you only need to remove the flag on the tab Production In the form of settings Accounting parameters After that save the setting. Disable accounting accounting for divisions will affect column Pod. - It will be empty for all accounts of any order.

Profit tax accounting is carried out in the program at the same time as accounting on accounting accounts. Accounting accounts on which tax accounting data is recorded are determined by the sign in the column WELL(Fig. 10).

Fig. 10. Accounts with a sign of tax accounting

Work plan bills

Not all accounts provided for by the account plan are used in the economic activities of a particular enterprise. At the same time, in the event that the facts of economic life occurred, correspondence on which is not in the model scheme proposed by the plan of accounts, enterprises can complement it, observing the basic methodological principles of accounting, established by the instructions. Thus, enterprises can clarify the content of individual accounts, exclude and combine them, as well as enter additional subaccounts, thus using its work plan of the accounts.

An account schedule is called a list of accounts that are applied in accounting for operations in a separate organization.

In the account plan "1C: Accounting 8", the user can add new accounts, subaccounts and types of subconto. When adding a new account, you need to specify its properties:

• configuring analytical accounting;
• tax accounting (income tax);
• accounting by divisions;
• currency and quantitative accounting;
• signs of active, passive and actively passive accounts;
• signs of off-balance accounts.

Analytical accounting settings are views of subconteo that are specified as property properties. For each account, analytical accounting can be carried out in parallel using up to three types of subconto. The ability to independently add new types of subconto.

When adding a new type of subconto, additional signs of accounting can be installed: Only revs and Summova.

Please note that at present, accounting regulated reporting does not take into account the accounts created by the user, so when filling out the forms of accounting reporting, they will have to be corrected manually.

The "1C: Enterprise" system provides the user with flexible capabilities to configure workers' work schedules. Creating an account plan is carried out in Configurator. In the system "1C: Enterprise" there may be several account plans and accounting for all account plans can be guided simultaneously.

Account plans in the system "1C: Enterprise" support a multi-level hierarchy "Account - Subaccount". Each account plan may include an unlimited number of accounts of any level.

For each account plan, there are predefined accounts and subaccounts, closed to change and delete by the user. They are also created at the Task Configuration Stage.

Visually in "1C: Enterprise" mode, predefined accounts differ from the accounts created by the user, the view of the pictograms (Fig. 11).

Fig. 11. Predefined and user accounts in terms of accounts "1C: Accounting"

Reflection of economic operations in "1C: Accounting 8"

The reflection of the economic operation on accounting accounts by the Double Recording method is carried out through accounting wiring.

Accounting wiring or countable formula called correspondence of accounts indicating the amount of operations

Accounting wiring is made only on the basis of primary accounting documents. Primary accounting documents include orders, contracts, acceptance acts, payment orders, cash registers and expenditure orders, invoices, outfits, receipts, commodity checks, etc.

Primary documents are acquittal documents, on the basis of which accounting records and which certify the facts of carrying out economic operations. The primary document is drawn up at the time of the appropriate operation or immediately after its completion.

In general, it is necessary to compile wiring:

• determine the essence of changes occurring with accounting facilities, as a result of the accomplished economic operation;
• select according to the accounts plan, suitable accounts for recording the amount of the economic operation by the double recording method - on the debit and loan.

After determining the correspondence of accounts as a result of this operation, accounting wiring is drawn up. If only two accounts correspond to the wiring (one by debit, another on the loan), then it is called plain. Accounting wiring in which more than two accounts interact - complex wiring.

Create accounting wiring in "1C: Accounting 8" through standard configuration documents and through the operations entered manually.

Document "1C: Accounting 8" allows you to make information about a certain economic operation into the accounting system, fix the date and time of the operation, the amount and maintenance of the operation. Examples of program documents: Admission of goods and services, expendable cash order, admission to the settlement account, depreciation and depreciation of fixed assets etc.

Based on the document, accounting wirings are automatically formed, which are recorded in accounting registers (each accounting wiring is complied with one account of the accounting register), as well as entries into specialized information registers and accumulation registers. In the "1C: Enterprise" system, the accounting operation is always associated with the document generated by it: if the document needs to be edited, then when recording is recorded in registers, and records in registers will be deleted when removing the document.

Using the document "1C: Accounting 8", you can get the print form of the primary document, for example Payment order, Advance report etc.

In general, the standard accounting system documents can form accounting wiring in various combinations, records to special registers, as well as offer or not offer printed forms of primary accounting documents, for example:

• in document Account for payment to the buyerprinted form is available, but there are no entries in the accounting register and in special registers;
• in document Current account - There can be only one simple accounting wiring, and there is no (as unnecessary) a print form of the document;
• document Realization of goods and services Contains a whole group of accounting wiring records to registers, and also supports multiple variants of printed forms.

Viewing wiring can be done using the button. DTTT.both from the form of a document and from the form of the list of documents. If automatically created records for some reason do not satisfy the user, then in the form of viewing of the Document movements it is necessary to set the flag Manual adjustment (permits editing document movements).The installed flag allows you to add new and edit the existing motion of the document, the automatic formation of movements is turned off. After the removal of the flag Manual adjustment ... The document will be rechaded, and movements will be restored automatically by the algorithm of carrying out (Fig. 12).

Fig. 12. Form of viewing of document movements

In the form of accounting register (section Operations hyperlink Posting log) Information on the list can only be viewed (Fig. 13). To search for the desired information, it is advisable to use the selection and sorting settings.

Fig. 13. Accounting register

If the user does not find among the standard documents "1C: Accounting 8" by the necessary economic operation, then in this case, to create a necessary set of registration register (and other special registers), a manual Operation (Section Operations, hyperlink Manual operations).

Check the correctness of the accounts entered by manual method, you can use the mechanism of express checking of accounting.

Directory intended to help when registering economic operations Correspondence accounts (section the main thing hyperlink Introduce a business operation), which is a configuration navigator that will help the accountant for the maintenance of a business operation or on correspondence of accounting accounts for the debit and (or) account credit to understand what document it is necessary to reflect the operation in the configuration.

You can select the required correspondence of accounts by the debit or credit accounts, by maintaining the operation (Fig. 14) or on the configuration document.

Fig. 14. Account Correspondence Reference

To facilitate the input of repetitive economic operations, type operations are intended. To store the list of sample operations, as well as to create new typical operations, a reference book of sample operations is intended (section Operations hyperlink Typical operations).

A typical operation is a template (typical scenario) of data entry on the economic operation and the formation of wiring on accounting and tax accounting, as well as records in the registers of accumulation and information.

The introduced operation will be reflected in the operation log, as well as in the list of operations entered manually.

In the header of the directory element Typical operation in field Contentthe brief content of the wiring is indicated (Fig. 15). Information from this field will be filled by the same field when creating a document Operation.

Fig. 15. Creating a new typical operation

The form displays the items of the standard operation on the following bookmarks:

• Accounting and tax accounting;
• List of parameters.

On the tab A set of templates is displayed for automatic formation of accounting and tax accounting. The table part entries are entered, each of which will correspond to the automatically formed correspondence of accounts. When choosing a field, a form is issued with a choice of filling option. There are three options:

• Parameter (used for values \u200b\u200bthat are not known in advance and are installed at the time of creating a document);
• Value (installed in the document Operation automatically the value specified in the template and is not requested when entering the document Operation);
• Do not change (Applies only for periodic information registers, and the value of this field will be obtained from the information base at the time of creating a document. Operation).

On the tab List of parameters All parameters used in this typical operation are displayed. On this tab, you can add new or modify existing parameters, as well as manage the order of parameters. The order is used to display parameters in the document Operation.

To configure a template for filling out information and accumulation registers, you must add the required registers using the command Selection of registers (button Yet - Selection of registers). After selection, the selected registers will be displayed on additional bookmarks between bookmarks. Accounting and Tax Accounting and List of parameters.

Analyze data on accounts and tax accounting accounts using standard reports:

• Turnover balance sheet;
• RF Security Statement;
• Account analysis;
• Account turnover;
• Account card;
• Home book and others.

Classification of accounts for economic content.

Classification of Economic Accounts

Classification of appointment accounts and structure

Analytical accounts of the 4th order

Synthetic subaccount 2nd order

Analytical accounts of the 3rd order (to subaccount 10-1 "Raw materials and materials")

(to the analytical account "Basic Materials")

Dt zinc kt.
C 1 \u003d 6

Fig.3. - the relationship of synthetic and analytical accounts

Topic 4. Classification of accounting accounts

4.3.Planc accounting accounts, the principles of its construction and importance

There are several principles for the classification of synthetic accounts:

In relation to the balance sheet;

On economic content;

By structure.

In relation to balanceaccounts divide on:

Balance;

Off-balances.

Balance accountsthere are active (shown on the balance of the balance), passive (are in the balance sheet), active passive, debit, the remains of which are shown in the assets of the balance, loan residues - in the balance liability.

Boo Accounts, depending on their purpose, are divided into 4 groups:

1) main;

2) regulating;

3) operational;

4) Financial and result.

On the main accountsinformation is accumulated, which characterizes the movement of property and capital of the enterprise and the state of settlements with its debtors and creditors. These accounts are basic for the formation of stages of boo. Balance.

Regulatory accountsspecify the value characteristics of objects B.U., reflected on the main accounts. These accounts do not have independent values, but are an addition to the main accounts. Using these accounts, the current assessment assessment reflected on the main accounts is regulated until their balance sheet assessment.

On the operating accountsreflects the costs associated with the production of products, works, services, processes of production of raw materials, materials and sales of products.

Financial and Resultsdesigned to determine the results by making income and related to obtaining enterprise expenses and the detection of profit or loss.

On all accounts by double recordingreflects the property belonging to this enterprise, sources of its formation and all hosts. The activities of the enterprise as a legal entity.

On the off-balance accounts accounting for a simple entry: the arrival of the debit consumption on the loan. These accounts are intended to summarize information on the presence and movement of inventories, which are temporarily in use or disposal of the enterprise (rent, responsible storage, processing), and even for monitoring individual hosts. processes.

By structure main accounts are divided into:

Inventory;

Stock;

Account accounts

On the inventory accountsthe material values \u200b\u200band cash of the enterprise are taken into account. These objects can be recalculated in physical terms, therefore invoices are called inventory . These include accounts: 01, 03, 04, 07, 10, 11, 21, 41, 43, 46, 50, 51, 52, 55, 57, 58, 81.

Stockthey are called accounts on which the sources of formation of own funds of the enterprise are taken into account. "Authorized capital" - 80, "Reserve capital" - 81, "additional capital" - 83, "Retained earnings" - 84, "target financing" -86. The loan of stock accounts reflects the formation (increase) of capital at the expense of relevant sources. The debit of stock accounts reflects the use (decrease) of capital. Remains on stock accounts - credit. Passive stock accounts.

Account accountsdesigned to summarize information about the status of settlements with debtors and creditors of the enterprise. These include: 19, 45, 60, 62, 66, 67, 68, 69, 70, 71, 73, 75, 76, 79.

By structure regulatory accounts are divided into:

Additional;

Contract.

TO contractivecome: 02,05,14,42,59,63. These accounts are all passive. They are pairs to the following active accounts: 02 - "Depreciation of fixed assets" to the account 01 - "fixed assets"; 05 - "Amortization of intangible assets" to Chet 04 - "Intangible assets"; 14 - "reserves for lowering the value of material values" to the account 10 - "Materials"; 42 - "Trading margin" to Chet 41 - "Goods"; 59 - "Reserves for impairment of financial investments" to the account 58 - "Financial investments", 63 - "reserves for doubtful debts" to the account 62 - "Calculations with buyers and customers".

Regulatory Cells adjust the current estimate of the accounting object before the book value by subtracting the residue on the regulatory account from the assessment of the object on the main account. For example:The residual value of fixed assets is equal to the difference between the assessment of fixed assets on account 01 and accrued depreciation, accountable on account 02.

Main accounts we share depending on their construction for 3 grams:

1. Correct distribution;

2. Budget-distribution;

3. Calculation.

On the prompt Accounts(accounts 25,26,94) no residue, so they are not shown in balance. These accounts perform the accounting function of monitoring compliance with such an overhead costs as general production or general economic. Therefore, they are called control and distribution accounts.In these accounts, the costs are collected in the context of Tathi estimates for the debit of the account. Credited on the debt for the reporting period costs are debited from the loan of these accounts for their indirect distribution on calculation objects.

TO budget-distributionrelate:

96 - "reserves of upcoming expenses";

97 - "Expenses of future periods";

98 - "Incomes of future periods".

Account 97 Active, accounts 96 and 98 passive. At the debit of accounts 96, 97, the actual costs associated with the production and economic activities of the enterprise are reflected. From credit of accounts 96, 97, expenses evenly on established standards are written off on calculation objects. Score 98 allows you to evenly attribute revenues on the financial results of the reporting period.

On the calculation accounts(Accounts 08,15,20,23,28,29,44) Information for calculating calculations of the actual cost, prepared production goods manufactured by products, etc. At the debit of these accounts, the costs are collected related to the formation of the "inventory value of fixed assets" - the account 08, the "cost of the production of materials" - the account 15, the "cost of produced products" - account 20.

To financially returned include bills

90 - "Sales";

91 - "Other income and expenses"

99 - "Profit and losses".

These 3 boots. Accounts constitute a single block of interconnected accounts, information is used to form indicators of the "profit and loss statement". According to the loan of accounts 90.91, revenues are reflected, and at the debit of 90.91 - expenses. If the income is exceeded over the costs, the profit difference is written off on credit account 99. If income expenditures are exceeded, the difference in the form of a loss is written off to the debit of account 99. The balance of accounts 90.91 is missing, so they are not shown in the balance sheet. Score 99 The final, serves to summarize the financial results of the enterprise. The score 99 is active-passive, depending on the content of the financial result obtained. If profit is received, then the account is 99 passive. If a loss is obtained, then the account 99 is active. But in balance, any financial result is reflected in the passive in the form of retained earnings or uncovered loss shown in the sign "-".

The classification of economic accounting accounts is responsible for questions:

What is reflected in one way or another?

What is the nature of the object being taken into account?

How much should accounts need so that this or that object gets the characteristic in the current account?

Building a classification of accounts for economic content is tied to reproduction of an aggregate social product and therefore a list of accounts is focused on each stage or process.

Allocate 2 gr. accounts:

1) property billsin the process of reproduction of the cumulative social product;

2) accounts of sources of property.

In the first group Accounts are divided into 3 subgroups:

1) resource Account and Process Account:01, 02, 03, 04, 05, 07, 08, 10, 11, 20, 23, 25, 26, 28;

2) unproductive consumption:account 29;

3) review:accounts 43.44,45.50,51,52, etc.

Accounts of sources of propertyrepresentation of accounting objects in the form of constant and short-term borrowed capital. Objects of equity accounting are financial results in the form of profits, income of future periods, various types of upcoming expenses and targeted financing. Long-term capital in accounting is represented by various kinds of loans and loans (term\u003e 1 year). Own and long-term capital together are considered as permanent capital. Short-term borrowed capital combines 3 types of accounts characterizing the state of the enterprise's obligations with suppliers and different creditors.

Finally, this section of the classification is represented by accounts that form the obligations of the company on the distribution of these obligations, forms payables: for taxes and fees to the ESN budget, before extrabudgetary funds and pay for staff.

Account planthe list of synthetic accounts reflecting the systematic grouping of information about the host is called. Enterprise activities.

On the territory of the Russian Federation, all organizations are required to use a single bill plan B.U. financial and economic activities of the organization and instructions for its use (except budget and credit).

In a single plan of accounts, there are about 70 synthetic accounts of the 1st order. Account plan also contains subaccount. Subaccountused by organizations, depending on the needs, for the purposes of analysis, control and reporting.

The instructions for applying the account plan disclosed a brief economic content and purpose of each account, the procedure for maintaining synthetic accounting is determined, a typical scheme for correspondence of one or another account with other synthetic accounts is presented.

In terms of accounts, all accounts are grouped into 8 sections. Separately, off-balance accounts from 001 to 011. The basis for grouping accounts B.U. The economic features of the objects taken into account (assets or obligations), the nature of their participation in the capital circuit, as well as the features of the host. processes. Accounts are located in terms of a certain sequence. From the beginning, sections with assets, commitments and processes are placed, and then sections with accounts for the accounting of sources of these assets and liabilities.

So, B. section 1 "non-current assets"accounts are placed to take into account the long-term property, which constitute the material and material base of the economic entity (01.04), as well as for accounting operations related to the creation of waters and restoring their condition necessary for normal functioning (account 08).

IN section 2 "Production reserves"accounts include accounting for the process of harvesting, accounting for the presence and movement of production reserves (accounts 10.11.15, etc.).

Bills section 3 "Production costs"designed to take into account the cost of labor, material resources, production services in the process of producing products and in other business activities (accounts 20.23.25,26.28, etc.).

The next stage of capital circuit is the process of circulation.It is reflected in the subsequent sections of the account plan.

IN section 4 "Finished products and goods"the accounts for accounting the host are given. funds that are in the field of circulation when the finished products are made from the manufacturer to the consumer, as well as to take into account the costs associated with the expenditure of products in the field of circulation (accounts 43.44.45, etc.).

All accounts for cash accounting are in section 5.(accounts 50.51.52.55, etc.).

Estimated operations are closely related to the processes. Section 6 "Calculations"contains accounts for calculations with suppliers, buyers, etc.

The last 2 partitions of the account plan contain accounts designed to take into account the sources of property of the organization and financial results.

On accounts section 7.reflect your own capital of the organization, authorized, additional, reserve capital and retained earnings.

IN section 8.accounts are placed designed to take into account the sale of products, goods, works, services and identifying the financial result from this sale, as well as to take into account other incomes and expenses and the final results of the financial and economic activities of the organization. The allocation of account 99 is due to the nature of the organization, which is created not only for the production of products, the performance of work, but also for profit.

Account 08 investment into non-current assets. Characteristic, subaccount, correspondence.

Account 08 "Investments into non-current assets" is intended to summarize the cost of organization costs to objects, which will subsequently be adopted for accounting as fixed assets, land plots and objects of environmental management, intangible assets, as well as the cost of the organization's mainstream and working livestock (except bird, fur animals, rabbits, bees, service dogs, experimental animals, which are taken into account in the composition of funds in circulation).

By account 08 "Investments in non-current assets" subaccounts can be opened:

• 08.1 "Acquisition of land plots" - The costs of acquiring the organization of land plots are taken into account.
• 08.2 "Acquisition of environmental management objects" - The costs of acquiring the organization of environmental management facilities are taken into account.
• 08.3 "Construction of fixed assets" - The costs of the construction of buildings and structures, installation of equipment, the cost of equipment transferred to the installation and other expenses provided for by the estimates, estimated financial calculations and title lists to capital construction (regardless of whether the construction of a contract or economic method is carried out).
• 08.4 "Acquisition of fixed assets" - The costs of acquiring equipment, machines, tools, inventory and other facilities of fixed assets that do not require installation are taken into account.
• 08.5 "Acquisition of intangible assets" - The costs of acquiring intangible assets are taken into account. The debit of account 08 "Investments in non-current assets" reflects the actual costs of the developer, included in the initial cost of fixed assets, intangible assets and other relevant assets. The formed initial cost of facilities of fixed assets, intangible assets, etc., commissioned and decorated in the prescribed manner, is written off from account 08 "Investments in non-current assets" in debt of "fixed assets", "profitable investments in material values", "Intangible Assets "and others.
• 08.6 "Translation of young animals in the main herd" - The costs of cultivation in the organization of young products of productive and working livestock translated into the main herds are taken into account.
• 08.7 "Acquisition of adult animals" - The cost of adult and working livestock acquired for the main herd or received free, including the costs of its delivery is taken into account.
  The young animals translated into the main herd is estimated at actual cost. Allows of all types of productive and working livestock translated into the main herds are written off during the year from the account "Animals on Growing and Ottage" in the debit of account 08 "Investments in non-current assets" at the cost of the reporting year, with the attachment of the plan or increase from the beginning of the reporting year before the transfer of animals to the main herd. When transferring young to the main flock, the account of "fixed assets" and credits the account 08 "Investments in non-current assets". At the end of the reporting year, after drawing up the reporting calculation, the difference between the specified cost of the young cattle translated during the reporting year and its actual cost is charged additionally or reversed from the "animals on growing and fattening" account at the expense of 08 "Investments in non-current assets" while specifying cattle assessment On the account "Fundamentals".
  Acquired adult animals come at the debit of account 08 "Investments in non-current assets" at the actual cost of their acquisition, including shipping costs. Adult animals obtained free of charge, are accepted for accounting at market value to which the actual expenses for delivery to the organization are added.
  The costs of completed operations for the formation of the main herd are written off from account 08 "Investments in non-current assets" in the debit of the "Fixed Fundament" account.
• 08.8 "Performance of research, experimental and technological works" - The costs associated with the implementation of research, development and technological works are taken into account.
  Expenditures on research, experimental and technological work, the results of which are subject to use in the production of products (performance of work, service) or for the management needs of the organization, are written off from credit account 08 "Investments in non-current assets" in the debit of account "Intangible assets ".
  Expenses for research, development and technological work, the results of which are not subject to use in the production of products (performance, service, service), or for managerial needs, or for which positive results are not received, are written off from credit account 08 "Investments in Overseas assets "In the debit of the account" Other income and expenses ".

The balance of 08 "Investments in non-current assets" reflects the value of the organization's investments in unfinished construction, unfinished operations for the acquisition of fixed assets, intangible and other non-current assets, as well as the formation of the main herd.

Operation, transfer free of charge and other attachments taken into account 08 "Investments in non-current assets", their cost is written off into the debit of the "Other income and expenses" account.

Analytical account According to 08 "Investments in non-current assets" is conducted:

• according to the costs associated with the construction and acquisition of fixed assets, - for each underlying or acquired facility of fixed assets. At the same time, the construction of analytical accounting should ensure the possibility of obtaining data on costs for: construction work and reconstruction; drilling work; installation of equipment; Equipment requiring installation; Equipment that does not require installation, as well as tools and inventory provided by the contouration by capital construction; design and survey work; Other costs of capital investment;
• on costs associated with the acquisition of intangible assets - for each acquired object;
• on the costs associated with the formation of the main herd, - by type of animals (cattle, pigs, sheep, horse, etc.);
• according to expenses related to the implementation of research, experimental and technological works - by types of work, contracts (orders).

Account 08 "Investments in non-current assets" corresponds to the following account accounts:

by Debet.

• "Depreciation of fixed assets"
• "Depreciation of intangible assets"
• "Installation equipment"
• "Materials"
• "Animals on growing and fattening"
• "Deviation in the value of material values"
• "Value Added Tax on Acquired Values"
• "Auxiliary Production"
• "General running costs"
• "Calculations with suppliers and contractors"
• "Calculations for short-term loans and loans"
• "Calculations on long-term loans and loans"
• "Calculations for taxes and fees"

The method of registration of economic operations on accounting accounts is a double entry.

Essence of the Fashion It is that each economic operation in the same amount is recorded on two accounts: on one debt on the debit, on another loan.

For example:

Dt 30 "Cassa" CT 31 "Bank accounts" 10 000 UAH wiring.

A brief entry that indicates how and what accounts is the operation is determined, called accounting formula, or wiring.

The relationship between accounts arising from the reflection of the dual record of economic operations on them is called correspondence of accounts, and the accounts specified in the accounting wiring - corresponding.

For example: DT 30 CT 31 - Correspondence of accounts.

Before making accounting wiring, primary documents received in the accounting department, under the processing condition for the subsequent pavement of the economic operation on accounts.

CONTION ( markup) – it is called registration of documents in the form of a record indicating the corresponding accounts for each economic operation.

Speak operation - This is an entry of the economic operation into account registers from the primary accounting documents, regardless of the sposition of their implementation.

Wirings are there simple and complex.

In a simple accounting wiring, the debit of one account corresponds to the loan of the same account.

For example:

Complexthis entry is called when the amount is recorded in the debit one, and on credit - two or more accounts, or vice versa - on the loan of one, and in the debit of two or more accounts.

Sophisticatedpostings are manufactured on the basis of documents containing comprehensive information.

For example, such a document as an extract of the bank may contain information in one day about crediting funds to accounts in an enterprise bank from several sources (revenue from sales-1000 UAH, received by non-cash payments from buyers, revenue filed by cash from the enterprise cash register 1 100 UAH, refund of receivables (business trip) - 1,200 UAH.

Dt 31 3 300 ct 70 1 000

Or retention from wages at the settlement statement.

DT 661 CT 651 50 UAH Pension Collap

CT 652 13 UAH. temporary

disability

CT 653 13 UAH. assessment

unemployment.

CT 641 428 UAH. Income tax

Required condition:the total amount of turnover on the flow rate should be equal to the amount of the loan turnover .

How to make wiring? To do this, you need to answer the following questions:

What changes cause this operation.

What accounts it affects.

What happens with the objects taken into account (increase or decrease).

4. What side of the accounts will affect the changes (rules for accounts on accounts)

Create independently wiring for 4 types of operations (see the previous lecture).

Question 4 synthetic and analytical accounts. The concept of subconto (subaccount).

With the help of accounting accounts and on the basis of decorated primary documents, the company contains accounting and the indicators of its economic activity are calculated.

To obtain various details of the accounting information, all accounts used by the enterprise are divided into two groups: Synthetic and analytical.

Synthetic They call accounts, the first and second order (subaccount), in which the monetary meter reflects generalized indicators on the main accounting objects, the cost of the total amount is recorded.

Synthetic accounts of the first order: 10, 30.20

Synthetic accounts of the second order 201, 203

Synthetic accounts of the second order, i.e. Subaccount (subconto) are used to detail information on the synthetic accounts of the first order.

Accounting under these accounts is called synthetic.

These synthetic accounting are used to maintain accounting registers and the preparation of financial statements.

Third order accountsused for detailed data characteristics of synthetic accounts are called analytic. These accounts contain not only monetary, but also natural indicators. Accounting built on these accounts is called analytical.

Analytical accounting ensures information about the state of stocks of each type of inhauling values \u200b\u200bin order to control their presence and use; Allows you to trace the calculations with each supplier and buyer, etc.

Synthetic and analytical accounting are interconnected. Accounting records on synthetic and analytical accounts are produced on the basis of the same primary documents, so when reconciling the synthetic and analytical accounting of the amount always equal.

The amounts of residues for each synthetic account at the beginning and end of the reporting period should be equal to the amount of residues of all its analytical accounts. The sums of debit and loan revolutions of each synthetic account must be equal to the results of the corresponding revolutions in all analytical accounts.

The absence of the above equalities indicates the presence of an error that needs to be detected and fixed.

The number of analytical is determined by the needs of the enterprise (determined by the enterprise independently).

Analytical accounts lead on cards, in books or statements.

For example: We will demonstrate the relationship between the synthetic account, subaccount and analytical account on the example of the accounting "Calculations with buyers and customers"

Synthetic account 36 "Ras-you with buyers and customers"

Subaccount 361. "Ras-you with edech. purchase. " 362 "With Foreign. buyers "

Analytical Pred. Pred. Alpha "West"

Bills "Sail" "Lotos"

3611 3612 3621 3622

Records made on synthetic accounts are summarized in a simple negotiable statement.

Current statements are both synthetic and analytical accounts.

Processing statements are drawn up monthly on the accounts of synthetic accounting, indicating:

Name and number of each account;

Balance on bills at the beginning of the month;

Debit and loan turns for the reporting month;

Self at the end of the month

The negotiable statement on the accounts of synthetic accounting.

Cipher Bills	Name Bills	C-before		Turnover for a month		C-before con. Mem.
	Basic. Middle.					300 000
	Materials
	Current. Score
	Statutory. Will		400 000				415 000
	Nepriest. Prib.
	Credit. Bank
	Suppliers
TOTAL						450 000	450 000

The control value of a revolving statement on synthetic accounts is to provide three pairs of equalities:

Residual results at the beginning of the month for DT and CT

Otters turns on DT and CT.

Outcomes of the remainder at the end of the month of DT and CT.

Based on the revolving statements of synthetic accounting, a balance is made.

The considered negotiable statement provides general information on the presence and changes in business and sources for a certain period, but does not disclose the economic content of revolutions: i.e. Where did the funds arrive at what sources or where they were used.

Similarly, synthetic, the revolving statements of analytical accounting are compiled. A distinctive feature of analytical statements is that the accounting of material values \u200b\u200bis carried out in naturally value terms, i.e. Quantitatively amount is conducted.

Consider an example of drawing up a negotiable statement on analytical accounts.

Example.

As we see from the revolving statement of synthetic accounting, at the beginning of September there were materials in the warehouse for a total of 75 000 UAH, incl. Metal - 400 kg at a price of 100 UAH., Plywood -500 sheets at a price of 50 UAH. and 500 cans of paint at a price of 20 UAH.

During the month, operations occurred:

05.09.02 The following materials were released:

metal In the amount of 100 kg for a total amount of 10 000 UAH.

plywood 30 sheets totaling 1,500 UAH.

paints25 cans totaling 500 UAH.

09/25/02 The following materials were credited to the warehouse:

plywood 20 sheets for a total amount of 1000 UAH.

metal40 KNA total amount 4000 UAH.

First, we will show the scheme to "T", i.e. Open analytical accounts.

We will make an analytical statement for the following analytical accounts: 2011 "Metal", 2012 "Plywood", 2013 "Paint"

The negotiable statement on analytical accounts. accounts 20 "stocks" (fill yourself)

	Name Analytical Bills	Residue 01.09.07		Turnover for a month				Residue 01.10 07
				Coming		Consumption
							Sum		Sum
	Metal, kg.
	Plywood, sheet
	Paint, pcs.
	TOTAL:

Each line in a revolving statement on analytical accounts is a readyline line of the corresponding analytical account, and the total line of the negotiable statement must correspond to a synthetic account.

Chronological and systematic records of economic operations.

Primary documents must fix economic operations in the sequence in which they were made. All primary documents are registered in the chronological calendar sequence in special journals, which are called registration logs of economic operations. Accounts

Debit Credit

№ p / P.	date	Document and household content	Sum	Coordination of accounts
TOTAL

Fill out the log of economic operations based on the data of Example 4 * types of economic operations (an example of the same).

The chronological record is necessary to control the completeness of the registration of operations, which are further reflected in accounting accounts.

The registration log determines the final amount to be equal to the total of the debit turnover and on the loan of all accounts.

To monitor the processes of economic activity, obtaining information on individual accounting facilities, all economic operations should be grouped by economically homogeneous signs. This grouping is carried out on accounting accounts by the method of double recording. Such a record is wears name systematic. The systematization of accounting data is carried out by drawing up correspondence of accounts in the log of economic operations.

Entrance and membership fees are a source of financing for public organizations, their unions, associations and others, that is, those organizations that are based on membership. At the expense of these funds are covered by the administrative and economic costs of the organization.

Accounting for the means of targeted financing is currently regulated only by instructions for the application of the account plan. According to the account plan, the receipt and expenditure of targeted funding funds are carried out on account 86 "targeted financing".

Accounting for the receipt of targeted funding funds is advisable to lead in the manner prescribed for commercial organizations, that is, on the receipt of reliable information that the necessary funds will be allocated and obtained by the Organization. In this case, the account debit 76 "Calculations with different debtors and creditors" and the account is credited 86 "target financing". After the actual receipt of cash or other property, the accounts of assets accounting are debited and the account is credited.

Such an accounting procedure corresponds to the basic principle of accounting - the principle of accrual, which involves fixing income and expenses at the time of their occurrence, regardless of the date of payment.

In accordance with the current instructions for the application of accounts plan, in the direction of targeted funding funds for the content of the non-profit organization, posting on the debit of correspondence with the account of 20 "Basic Production" or 26 "General Expenditures" is issued.

The instructions for the application of the account plan does not specify how it is necessary to group and summarize information on the expenditure of targeted funding funds.

2. Cover the distributed amounts of general expenses directly in correspondence with a third-order subaccount account.

It should be borne in mind that the general costs produced by non-profit organizations can be carried out at the expense of all types of income. Funding funds are directed, as a rule, to ensure individual programs. At the same time, the share of funds may be specified that can be directed to general expenses, but it may also be that the target receipts sent by the participants in a non-profit organization are financed only direct expenses for the implementation of any program, and total costs are provided by the amounts of entrance and membership fees. These features should be considered when determining the distribution schemes for the distribution of general costs on sources of financing. In the distribution of generality expenditures, it is possible to take the amount of targeted financing obtained (or to be obtained) to provide individual programs or events, the amount of wages of workers employed on the main works (according to staff schedules), or other indicators whose economic nature is associated with the economic nature of the activities carried out;

In accounting records of non-commercial organizations, when taking into account the funds of targeted financing, the following main wiring may be issued:

Correspondence bills
Debit	Credit
		For the amount of target funding to be obtained
		In the amount of the cost of facilities of fixed assets and intangible assets obtained in the account of targeted financing
		In the amount of the actual cost of materials obtained in the account of targeted financing
		For the amount of funds received in the account of targeted financing
		The amount of accrued wages (including surcharges, surcharges and additional payments) employees of a non-profit organization employed in management or economic activities
		For the sum of the unified social tax and contributions to the FSS of the Russian Federation, accrued on the amount of remuneration of workers employed in management or economic activities
		The amount of the value of the materials used in managerial or economic activity
		The amount of monthly debugging the sums of general expenses produced in the reporting month. The selection of the write-off scheme should be defined in advance and enshrined in the accounting policy of a non-profit organization.
		In the amount of costs implemented in the execution of financed programs or events

You can get acquainted with questions regarding budget and targeted financing, you can get acquainted in the book of BKR Intercom-Audit CJSC "Budget and".