Correspondence accounts. Chart of accounts

In the framework of the theory and methodology of accounting, the system of accounts is of key importance. This is due to the fact that with their help the problem of information reflection, accumulation and generalization of information is solved.

Double entry

The balance sheet of the enterprise contains two interconnected accounting objects. The changes that occur during the performance of business operations are of a dual nature. Due to the fact that the accounts reflect the movement and condition of accounting objects presented in the balance sheet, each business transaction should be reflected in at least two articles. Moreover, they should be interconnected and show the same amount. A double entry indicates the address of this link. Thus, the correspondence of accounts is reflected. The table gives information in triple content. It shows information:

1. Reflecting the change in registered objects on interconnected accounts.
2. About the ongoing operations.
3. Characteristic directions of movement of objects.

Content

What does correspondence of accounts include? Postings show three components:

• Description of the business transaction.
• Debited and credited account.

Each component is expressed in a specific value. Accounts are reproduced as numeric codes. The description of the operation is expressed by its number and sum.

Event Registration

In accounting, it is duplicated for control purposes. The operation is first reflected as a fait accompli with documentary evidence in the chronological record. Then it is shown in the system documentation, distributed by offsetting accounts. Cash books, special journals and other registers are intended to reflect operations in chronological registration. In system accounting, they are shown in the accounts of accounting. This process is an activity posting. Correspondence of accounting accounts, as a rule, does not contain the content of the event. It is replaced by a reference to the corresponding operation number. The results of events during posting are expressed in a single money meter.

Control

Correspondence of accounting accounts is used not only to implement the information function of documentation. Double entry has a large reference value. Correspondence of accounts allows you to verify the accuracy of the operations performed, the correctness of their reflection in the documentation. Control is carried out by reconciling credit and debit transactions and balances. In this regard, two requirements that were formulated back in 1494 by Luca Pacioli are of key importance:

1. The amount of turnover on the debit is always identical to the indicator for the loan of one system of accounts. This position expresses the essence of double entry.
2. The amount of debit balances is identical to the indicator for credit of the same system of accounts. This rule expresses balance equality.

If equality is not established, this indicates that errors were made during the registration of data.

Grounds for recording

The main correspondence of accounts is based on methodological, economic and legal coordination. This means that each completed operation has a completely unambiguous reflection. Correspondence accounts - the relationship that is established in accordance with the legal and economic characteristics of the event and methodological methods of registration. The expression of communication based on a specific business transaction is carried out by a special record. When drawing up such wiring, you should adhere to the established logic:

1. Set accounts and accounting objects that are affected by a business transaction based on its economic content.
2. Determine the nature of the articles affected (passive or active).
3. Set debited and credited accounts in accordance with the peculiarities of changes in the composition of the property or in the sources of its formation that take place during transactions, as well as on the basis of the specifics of the accounts involved.

Classification

Depending on the data reflected, correspondence of accounts can be real and conditional. The first indicates the relationship of articles to reflect data on transactions and facts that lead to a change in objects. For example, "issued salary from the cash register." Conditional entries result from the registration methodology. In this case, in reality, the operation was not carried out, but correspondence of accounts was performed.

Examples can be taken from the expense item. So, there is a record of including management costs in production costs. In this case, the spending is recorded on the account of general expenses. When they are included in production costs, no business operation occurs. Conditional correspondence of accounts is performed to transfer data from one article to another. Depending on the method of reflection, the record may be formulaic or graphic. The first ones provide, besides the name (and often instead of it) of the corresponding account, affixing of its number (code). So, the following entry can be made: "return to the bank of unpaid salary amounts - 1000 rubles."

Simple and complex entries

Correspondence accounts can be expressed in several types of formulas. The simplest ones are shown by credit and debit. In cases where two accounts are affected by a completed transaction, the accounting entry is referred to as simple. In the process of financial and economic activity of the enterprise, events may occur in which several articles are used. In this case, one can go through a debit, and several accounts under a loan. Such records are called complex. Regardless of the number of accounts that participate in such a transaction, the amount for debit and credit turnover must be equal (identical). Consider the entry:

Accrued salary to the staff of the enterprise - 100 thousand rubles., Including:

• workers in the production - 60 thousand;
• auxiliary personnel (repair team) - 15 thousand;
• management personnel - 25 thousand

In this case, three simple correspondence accounts can be compiled for a business transaction. You can also perform one complex entry. In the latter case, there will be several accounts for debit, and one for the loan. A complex entry must include at least three articles.

Graphic expression

Such correspondence accounts reveals the typing of articles. In this regard, graphic recordings are used, as a rule, in the process of developing programs for automated registration. In this case, any accounting entry is an algorithm for a specific business transaction. The relationship between the articles is shown as a network graph. Inside it is indicated the code (number) of the offsetting account. The sides of the graph express the very relationship of the articles in accordance with the direction of the arrow. It contains the business transaction number. The arrow goes to the debit account from the credited.

Graph outline

For example, you can take the postings for s / n:

1. The salary of the personnel of the enterprise, including:

• workers of the production workshop;
• support staff;
• employees of the management staff of the company.

2. Withholding tax deductions from employee salaries.

3. Paid to salary personnel of the enterprise.

The above diagram reflects the logical relationship between the accounts used. It allows you to understand the economic nature of the operations performed.It should be noted that accounting does not contain anonymous transactions. They are not allowed in the documentation, since in this case the economic meaning of the business operations themselves will be lost.

Conclusion

Based on the material above, it can be concluded that double entry on accounting accounts is key to monitoring. It is necessary to faithfully reflect the ongoing business operations. A comparison of the content of the event with its correspondence makes it possible to verify the correctness of the account. In the documentation, in addition to the double method, a unigraphic (simple) reflection method is also used. A record of this type is used when summarizing information on the presence of movement of values ​​that do not belong, but are temporarily at the disposal or use of the enterprise. For example, this may be property that is present in the organization in temporary storage, on lease, and so on. Registration of such objects is carried out according to a simple system; double recording is not used in such cases.