Tip 1: How to open accounts accounting

During the activity, the company is a continuous process of reduction and increase of attracted funds or disposal.Operational management of economic processes and monitoring of changes in the number of funds is carried out through the opening of accounts.
Guide
1
open separate accounts for each object accounting.Consider the economic means of the enterprise to account 's "Inventories", "Fixed assets", "Cash" and "low value items".
2
includes sources of economic means to account m "capital reserve", "authorized capital", "Short-term loans", "retained earnings" and "Payments to suppliers and contractors."Open for business processes account «Revenues from sales" and "production."
3
Keep a record of the movement of funds on individual accounts m. To this end, a special table is in two parts.The left side of the table is called the debit and the right - credit.Represents a separate increase and decrease in property companies.
4
Discover new accounting account , receiving the results of business operations for the reporting period, iefrom the first to the last day of the month.The number of accounts must match the size of the objects of accounting.They keep a record on the basis of primary accounting documents.
5
Separate accounts active or passive.Active account characterize the developments and the availability of economic resources.In this case the cost increases recorded in debit and reduction or cancellation - loan.
6
Open active accounts on the basis of balance sheet assets for the last day of the previous reporting month.Bottom indicates the accounting changes and the availability of the source of funds of the organization and is written as a mirror image of the asset.Thus, the opening of credit means an increase in costs, and the opening of debit - reduction.Keeping passive accounts going on liabilities balance for the previous reporting month.
7
Keep a double entry to control the movement of sources and resources of the organization.This communication process is called correspondence accounts or accounting entries and themselves account - offsetting.Create journal entries based on the structure of active and passive accounts.First, open a debit account , then the second loan.

Tip 2: How to open an account in the accounting

assets and liabilities in the normal course of business of an enterprise is constantly decreasing, it increased.To monitor changes in the number of funds, as well as the operational lead economic processes, it is necessary to open accounts accounting.
How to open an account in the accounting
Guide
1
For each object accounting should establish separate accounts.Economic institutions are funds in the accounts "Fixed Assets", "Inventories", "Low-value and rapidly wearing items", "Cash".
2
sources of economic assets include the accounts of "authorized capital", "Capital reserves", "retained earnings, payments to suppliers and contractors", "Short-term loans".For business processes should be open accounts "Production" and "Revenues from sales".
3
Accounting for the movement of funds on individual accounts lead.Make this a special table consisting of two parts.In the first part of the table indicate the debit, the second - the loan.Separately, it must reflect a decrease and an increase in funds.
4
new account is opened, receiving the results of economic activity for the whole reporting month - from the first to the last day of the month.With regard to the number of accounts, it coincides with the value of the objects of accounting.Keep a record of them on the basis of primary documents.
5
In accounting distinguish active and passive accounts.The first is characterized by the presence of accounting changes and economic resources.The decrease in this case, be credited, and cancellation or increase - loan.Active accounts are opened on the basis of balance sheet assets for the last day of the previous reporting period, namely the month.
6
Now as a liability.He points already registered the presence and source of economic change means the institution.And he recorded as an asset, but in mirror image.Passive accounts should be opened on the basis of balance sheet liabilities in the previous reporting period.
7
to control the movement of funds and sources of enterprise, keep double entry.This process is called accounting entries and correspondence of accounts.Themselves account called, respectively, offsetting.Create journal entries based on the structure of the accounts of active and passive.First, open a debit account, and then - another loan.
Sources:
  • open accounts Accounting

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