Business operations performed at the enterprise, on the basis of their impact on the value of assets and liabilities balance sheet are divided into four types.

Operations of the first type change the composition of the property, i.e. affect only the balance sheet asset. In this case, the balance sheet currency does not change:

Operations of the second type change the sources of formation of the property of the enterprise, i.e. affect only the liabilities side of the balance sheet. In this case, the balance sheet currency does not change:

Operations of the third type simultaneously change the value of the property and the sources of its formation, while the changes occur in the direction of increase. Moreover, the balance sheet for assets and liabilities increases by an equal amount:

Operations of the fourth type simultaneously change the value of the property and the sources of its formation, while the changes occur in the direction of reduction. Moreover, the balance sheet for assets and liabilities decreases by an equal amount:

What is credit and debit

Credit and debit (emphasis is always placed on the first syllable) are concepts that are used in accounting to monitor the business processes of a company. There are a lot of accounting accounts, more than a hundred, they are created in order to reflect in more detail each operation of the company's life. Each account has its own number and name.

The debit refers to all the assets of the enterprise, that is, what it has at the current date. It can be cash on bank accounts, cash on hand, the amount of the total cost of materials in warehouses, the amount of the cost of fixed assets, debt of counterparties. The higher the assets of the organization, the more successful and larger it is considered.

Liabilities or credit turnover are debts and sources of asset formation. Debts include: wage arrears, debts to counterparties, depreciation, debts to the founders or owners of the company for the distribution of profits. Sources of asset formation are, for example, authorized or other capital.

What is debit and credit turnover used for?

Each account is recorded separately. It looks like this: the debit in the context of the account is written on the left side, and the credit on the right. Each transaction is reflected in the posting. This or that account can be used frequently during the reporting period. The amounts are recorded in the debit or credit columns, depending on the type of transaction. By the nature of the balance of the account are divided into active, passive, active-passive.

Increasing the turnover of debits in active accounts or active-passive means an increase in the property of the organization or the availability of claims. An increase in the turnover of credit, on the contrary, shows their decrease.

In passive accounts, transactions are reflected in the opposite way. These accounts exist so that it can be seen where and how the funds came to the organization.

At the end of the period, the debit and credit turnovers are summed up separately. It turns out the final balance final. If the amounts of debit and credit turnovers are the same, then the account is closed, as it is reset to zero. There are a number of accounts that necessarily have a zero balance at the end of the period, mainly these are accounts to which expenses are debited.

The meaning of the existence of debit and credit reflects a double entry. The essence lies in the name - double. That is, one operation should be recorded twice, using two accounts. On the first account, the amount of the operation goes to debit, on the second - to credit, it turns out the balance. Therefore, the balance must always converge. If the total turnover of the debit does not converge with the total turnover of the credit, then somewhere an accounting error has been made.

Ways to fix errors

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When revealing facts of incorrect reflection of economic
account transactions accounting an accounting
certificate of corrections. The procedure for compiling such
certificate is not regulated, the obligation to compile it is not pre-
considered. Nevertheless, it is advisable to draw up such a certificate
and justified from the point of view of the requirement for the completeness of the reflection of
formations on the activities of the organization in accounting.
Making corrections to cash registers and banking documents Not
allowed. If errors are found in them, cash and banking
documents cannot be accepted for execution and must be
set anew. In other primary accounting documents, use
boards can be made only in agreement with the persons who
those who have signed these documents, which must be signed
approved by the signatures of the persons indicating the date of the corrections.

Accounting certificate of corrective entries fixes
the fact of incorrect reflection of business transactions in the accounts
accounting and justifies the need for corrective
entries made in accounting registers. The reference given in
In this case, it plays the role of the primary accounting document,
on the basis of which entries are made in accounting registers.
Such a certificate must meet the requirements, presenting
attached to primary accounting documents, and contain the following
requisites:

Name of the document (accounting statement);

date of compilation;

Quantitative meters (in monetary and natural value)
razhenie - when correcting records of transactions associated with
nyh with the movement of inventory items);

The names of the positions of persons responsible for accounting for data
operation (chief accountant, accountant), and their personal
signatures.

Correction of errors in accounting registers is carried out by
rectural method, the method of additional postings and the
bong "red side".

The corrective method is used in cases where the error
does not affect the correspondence of accounts or it is quickly detected
and did not affect the totals of accounting records. Wrong text or
the amount is crossed out with a thin line so that you can read
crossed out (the whole number is crossed out, even if a mistake is made
in only one digit), and the correct one is written over the crossed out
text or amount. Correction of the error is negotiated and confirmed
is given: in documents - by the signatures of the persons who signed the document, in
accounting registers - by the signature of the person making the correction.
A correction clause is made in the margins or at the end of the page.
and contains the word "corrected" and the correct text or amount.
The method of additional postings is used in cases where
in the accounting entry and in the accounting registers the correct
correspondence of accounts, but the amount of the transaction is underestimated. For
corrections of such an error constitute an additional accountant-
skuyu posting on the difference between the correct and underestimated
transaction amounts.

If the accounts contain incorrect correspondence
accounts, then to correct errors, the method "red
reversal": at first, the erroneous posting is repeated in the same correspondence
pondensii accounts, but the entry is made in red ink. This
wiring is recorded in red ink also in the appropriate
accounting registers. When calculating totals in accounting registers
sums written in red ink are not added, but subtracted
melt away from the total. Thus, the incorrect entry is canceled,
toils with negative numbers. After that, make up a new
posting with the correct correspondence of accounts and recorded in
registers in regular ink. Correction of erroneous entries
the “red reversal” method is shown in example 1.

Example 1. For the debit of the account "Main production" and credit
accounts "Settlements with personnel for remuneration" instead of the amount
48 500 rub. recorded 52,500 rubles. Error correction method
"reverse" will be reflected as follows.

Account "Main production"

1. 52 500-00 (erroneous entry)

2. 4000-00 (reversal entry)

Account "Settlements with personnel for wages"

52 500-00 (wrong entry)

4000-00 (reversal entry)

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Depending on the impact on the balance sheet, all business operations

tions are usually divided into 4 types.

The first type of business transactions is characterized by a change in asset items with a constant balance sheet currency (plus an asset and minus an asset for the same amount).

For example, let's reflect the following operation in the balance sheet. Finished products in the amount of 5,000 rubles were released from production and put into storage.

The operation affected two items of the asset balance. There was a

regrouping of property in the asset. For the same amount

“Costs in work in progress” decreased, while the item “Finished products” increased. The overall balance sheet total remained unchanged.

This type can also include operations for the receipt of funds to the settlement account from the cash desk or from debtors, for the issuance of money from the cash desk to accountable persons, for the return of unspent amounts by the accountable person to the cash desk, for the release of materials from the warehouse and production, for the shipment finished products from the warehouse to buyers, etc.

Thus, business transactions of the first type cause changes only in the assets of the balance sheet, the total (currency) of the balance sheet does not change.

The first type of balance changes can be written by the equation:

where A is an asset;

P - passive;

A + X - X \u003d P,

X - change in assets under the influence of business transactions.

The second type of business transactions is characterized by a change in liability items with a constant balance sheet currency (plus liabilities and minus liabilities by an equal amount).

For example, let's reflect the following operation in the balance sheet: part of the organization's profit in the amount of 20,000 rubles. is aimed at increasing the reserve capital.

Both articles on which the operation is reflected are passive. One item increased (reserve capital), the other decreased (addition).

true) for the same amount. The total balance (currency) remained the same.

The second type also includes operations to withhold taxes from the wages of workers and employees, write off part of deferred income on the profit of the reporting period.

Thus, business transactions of the second type lead to changes only in the liabilities side of the balance sheet. The total balance sheet does not change.

The second type of balance changes can be written by the equation:

A \u003d P + X - X.

The third type of business transactions. They cause an increase in the item in both the asset and the liabilities of the balance sheet, the totals of the asset and liability increase, but the equality between them remains. There is an increase in the assets of the organization.

This type can include business transactions related to the receipt of fixed assets, payroll to workers and employees for the manufacture of products, the receipt of materials from suppliers, etc. For example, a short-term loan was received to pay wages to employees in the amount of 80,000 rubles .

Operations of the third type lead to a simultaneous increase by the same amount of one item in the asset, and the other - in the liabilities side of the balance sheet. The balance sheet increases. Equality is maintained.

We will reflect this type of balance changes in the equation:

A + X = P + X.

The fourth type of business transactions causes downward changes in asset and liability items when the balance sheet currency is equal (minus the asset and minus the liability by an equal amount). For example, a short-term bank loan of 45,000 rubles was repaid. In re-

As a result of this transaction, there was a decrease in funds under the item “Cash”, and the debt to the bank decreased by the same amount, which is reflected in the liabilities side of the balance sheet under the item “Short-term loans and credits”. Thus, all operations of the fourth type cause a decrease in the assets and liabilities of the balance sheet. The totals of the asset and liability are reduced by an equal amount. Equality between them is preserved. This type of business transactions is reflected by the equation: A - X \u003d P - X.

Familiarization with each of the types of balance changes will allow

allows us to draw a number of important conclusions.

It is also important to note the fact that the equality of the results of the asset and the

The balance sheet is always preserved, after any business transaction.

only four types of balance sheet changes caused by the corresponding business transactions:

the first type - changes that cause an increase in property in the asset balance with a simultaneous increase in liabilities in its liabilities;

the second type - changes that cause a decrease in the asset balance with a simultaneous decrease in its liabilities;

the third type - changes that cause a regrouping in the composition and placement of property only in the asset balance without changing its liability;

the fourth type - changes that cause a regrouping of capital and liabilities only in liabilities balance without changing its asset.

Any company in the course of its activities carries out certain operations. They must be recorded in the accounting. This involves accounts. They participate in reporting.

What are business transactions

A business transaction (CW) is a specific action that changes either the composition of property, or its location, or the sources of its formation. Also, CW can be associated with changes in the formation of the budget, the structure of the company's ownership, equity and borrowed funds, and reserve capital. The fact of a business transaction is the basis for creating an accounting entry. The posting is formed on the basis of documents confirming the operation.

A certain event entails a change in indicators. For example, capital, the amount of property can change. Values ​​can either increase or decrease. Changes in equity cause changes in the balance sheet currency. Consequently, the amount of assets and liabilities also changes.

Examples of business transactions in accounting

Consider examples of operations and their approximate structure:

• Supply. Examples of CW: receipt of raw materials, transfer of funds to the supplier, input of raw materials into production.
• Implementation. Examples of CW: spending on product sales, receipt of revenue, sale of goods.
• Production. Examples of CW: employee salaries, depreciation of fixed assets, acceptance of a contractor's work, transfer of funds to a contractor.

These are the most common types of business transactions.

Types of business transactions

Consider a table with the classification of business transactions:

Impact on balance	Debit correspondence	Loan correspondence
Changing Assets	Active	Active
Change in liabilities	Passive	Passive
Increase in asset and liability	Active	Passive
Downgrading of assets and liabilities	Passive	Active

These are four types of transactions, which are classified according to the way they affect the balance sheet.

Let us consider in more detail the types of postings (A is an asset, P is a liability, O is a turnover):

• 1 type. Transactions that reduce one item of an asset by increasing another. Examples of type 1: the goods arrived at the warehouse, the money is sent from the account to the cashier. At the same time, the structure of property changes, but the final amount remains the same.

  This type has the following formula:
  A balance + O on the debit of account 1 - O on the credit of account 2 \u003d P balance.

• 2 type. Postings that change liability articles. Type 2 examples: multiplying reserve capital by changing the amount of profit. At the same time, CW causes a change in the structure of sources of funds, but the final assessment remains the same.

  This formula belongs to this type:
  A balance = P balance + O on the credit of account 1 - O on the debit of account 2.

• 3 type. Actions that increase the value of the company's assets and liabilities. Example: operations for the sale of fixed assets, obtaining a loan. Postings change balance currencies.

  Formula:
  A balance + O on the debit of account 1 \u003d P balance + O on the credit of account 2.

• 4 type. Actions that reduce the value of liabilities or the amount of equity by reducing the amount of assets. Example: settlements with suppliers. In the process, both the asset and the liability decrease.

  Formula:
  A balance - O on the debit of account 1 \u003d P balance - O on the credit of account 2.

Also, operations are classified according to their content:

• Material. Assume the movement of goods and materials.
• Financial. Assumes the movement of funds.
• Estimated. Settlements with contractors.

The type of operation depends on the features of its reflection in accounting.

How to set the operation type

To determine the type of transaction, you need to analyze which accounts were used in the transactions and what changes in the balance currency were made. The following information will help facilitate the determination (A - active, P - passive):

• Active XO. Correspondence: both accounts A. Dt increases, and Kt decreases. The balance doesn't change.
• Passive XO. Correspondence: both accounts P. Dt decreases, Kt - increases. The balance doesn't change.
• Mixed XO on the increase. Correspondence: Dt - A, Kt - P. Dt and Kt increase. The balance is increasing.
• Mixed XO to decrease. Correspondence: Dt - P, Kt - A. The indicators of Dt and Kt are decreasing. The balance will be reduced.

To accurately establish the type of operation, you need to have information about the chart of accounts, the structure of the balance sheet.

FOR YOUR INFORMATION! An asset is the property of a company, and a liability is the source of that property. mixed forms exists in both assets and liabilities.

Accounting entries depending on the type of transaction

Consider postings for the first type of business transactions:

• Direction of raw materials to production: Dt20 KT10.
• Receipt of funds from the buyer: Dt51 KT60.
• Direction of funds to the cashier: DT50 KT51.

Accounting entries for transactions of type 2:

• Withholding personal income tax from wages: Dt70 KT68.
• Increasing the reserve at the expense of profit: Dt84 Kt82.
• Advance payment to the supplier from borrowed money: Dt60 Kt66.

Type 3 transaction postings:

• Receipt of material from the supplier: Dt10 Kt60.
• Payment of salaries: Dt20 Kt70.
• Receipt of borrowed funds: Dt51 Kt66.

Type 4 transaction postings:

• Loan repayment: Dt66 Kt51.
• Payment of salaries: Dt70 Kt51.
• Direction of payment to the supplier: Dt51 Kt60.

These are those accounting entries which are used most frequently.

The nuances of the formation of postings

Each operation has a dual nature. It affects both assets and liabilities simultaneously. The dependence of Dt and Kt is called the correspondence of accounts. On the left (on the debit) the remains of the company's property are recorded, and on the right (on the credit) - the source of its occurrence. Postings must be recorded at the time of the transaction.

Each posting is documented. Primary documentation confirms the fact of the actual existence of a business transaction. Not only accountants, but also managers and leaders work on its compilation. The primary documentation must contain the following mandatory information:

• Signatures of authorized persons.
• Information about the person responsible for the operation.
• Information about the content of the operation.
• The date the document was completed.
• Document type.

For ease of entering information, the account is assigned a number. Double entry allows you to confirm the equality of turnover for Dt and Kt for the reporting period. If an inequality has formed, this is evidence of an error. Also double entry makes it easy to set the content of the posting.

Examples

Consider examples of reflecting operations in accounting:

• Priority LLC received funds in the amount of 5 thousand rubles for the transferred goods. In this case, the following wiring will be used: Dt51 Kt62. Transaction amount: 5,000 rubles. The balance sheet currency in this case remains the same, but the assets change. The settlement account is replenished by 5 thousand rubles, the account "Settlements with buyers" is reduced by the same amount.
• At the end of the reporting period, Prioritet LLC made a profit. The manager needs to calculate dividends in the amount of 10 thousand rubles. The wiring will be as follows: Dt84 Kt75. The amount of the operation: 10 thousand rubles. The currency of the balance remains the same. Only the passive changes.
• Raw materials worth 4,000 rubles arrived at the warehouse of Prioritet LLC. The wiring will be as follows: Dt41 Kt60. Amount: 4,000 rubles. In this case, there is a change in the balance sheet currency.
• Prioritet LLC transferred funds in the amount of 5 thousand rubles to the supplier on account of the delivery. The wiring will be as follows: Dt60 Kt51. Amount: 5 thousand rubles.

The transaction reflects the amount of the transaction, as well as primary document on which it is based.

One of the tasks of accounting is the formation of information about the assets, liabilities of the company, its income, expenses and significant facts of the organization's activities. Most often, business transactions are the subject of accounting.

Business processes and business transactions

In activity manufacturing enterprise or an organization that performs work or provides services, there are three processes:

• supply,
• production,
• implementation.

Processes consist of a set of business transactions.

A business transaction in accounting is an action (fact), the result of which is changes in the composition, location of property and sources of its formation. For example, cash flow material assets, obligations.

Business processes in accounting are reflected as business transactions are performed - while the fact of the commission and the result become the subject of accounting.

Business operations and processes of the enterprise - scheme

Types of business transactions

Accounting in the economic accounting system distinguishes 4 types of operations depending on their impact on the balance sheet.

Business transactions in accounting: classification table

Impact on balance	Correspondence account attribute
	by debit	on credit
Affects only the asset	active	active
Only affects the passive	passive	passive
Increases both asset and liability	active	passive
Reduces both assets and liabilities	passive	active

Type I - these are transactions that reduce one asset item "at the expense" of another. Examples: receipt of finished products at the warehouse, receipt of funds from the current account to the cashier. There is a change in the composition of the property of the organization, but not its total amount:

Type II - postings affect only liability items. For example: increased reserve capital at the expense of profits. Such business transactions in accounting lead to changes in the composition of liabilities and sources of funds, without affecting their total assessment:

Type III - postings, as a result of which the value of property increases, and at the same time, liabilities increase. Examples are the purchase of fixed assets, obtaining a loan. In this case, the balance currency changes:

Type IV - accounting entries that reduce the level of liabilities or equity of the organization due to a decrease in assets. A common example: accounts payable. A business transaction affects the article of both an asset and a liability and leads to their decrease:

• material - the movement of goods and materials,
• cash - transactions with cash,
• settlement - relationships with counterparties for settlements.

This principle is also used to classify primary accounting documents.

Business transactions in accounting: examples

Consider, for example, a list of business operations of an enterprise engaged in the assembly and sale of watches. In April, a consignment of goods was assembled: the cost of components amounted to 284,000 rubles, wages for assemblers - 110,000 rubles. The product was sold for 655,018 rubles. (including VAT 99,918 rubles).

Correspondence of accounts and the content of business transactions: table

	Components written off for production
	Payroll for production employees
	Insurance premiums paid			69 (by sub-accounts)
	A batch of goods has been sold			90-1 "Revenue"
	Written off the cost of the sold batch		90-2 "Cost"
	VAT charged

Operations No. 1 and 5 are examples of Types I and II - will lead to changes in the asset and liability, but will not affect the balance sheet. Operations No. 2, 3, 6, 7 are an example of accounts that affect the total balance sheet of an enterprise.

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TEST

ON THE DISCIPLINE "ACCOUNTING"

Balance sheet and business transactions

1. Active and passive capital, its composition and purpose. Spheres of use of funds, enterprises

2. The structure of the balance sheet. Elements of balance

3. Types of business transactions and their impact on the balance sheet

4. Determination of the financial result from the sale of products and its reflection in the accounts

Task No. 1 "Grouping of property in the economic process"

Task No. 2 "Source of funds formation"

Task number 3 "Business operations"

Task number 4 "Balance sheet"

Task number 5 "Balance in a simplified form"

Task No. 6 "Restoration of business operations"

Task number 7 "Accounting entries"

Task No. 8 “Based on the data, open synthetic accounting accounts”

List of used literature

1. Active and passive capital, its composition and purpose.Areas of use of fundsenterprises

Each organization, regardless of organizational and legal forms of ownership, must have economic resources, i.e. capital, for the implementation of financial and economic activities.

When considering this issue, various concepts arise - equity capital, borrowed capital, active capital, passive capital. In the textbook, capital is considered as a set of material values ​​and funds, financial investments and costs for the acquisition of rights and privileges necessary for the implementation of the economic activity of the organization.

American scientists believe that these are economic resources at the disposal of the owner of the company, which reflect the totality of monetary values ​​(cash and debt obligations of buyers); material assets (commodity stocks, land, buildings, and equipment) and assets in the form of intangible rights (patents, copyrights, and trademarks).

These definitions generally correctly reveal the concept of capital used in accounting.

In essence, capital, being an economic resource, is a combination of own and borrowed capital necessary for the financial and economic activities of the organization.

Raised capital is credits, loans and accounts payable, i.e. obligations to individuals and legal entities.

Equity capital is capital minus attracted capital (liabilities), which consists of a combination of authorized, additional and reserve capital, retained earnings and other reserves (trust funds and reserves).

Active capital is the value of all property in terms of composition and location, that is, everything that the organization owns as a legally independent entity.

Passive capital is the sources of property (active capital) of the organization; consists of equity and borrowed capital.

Sometimes equity acts as residual because it reflects the total funds that remain at the disposal of the organization after the payment of financial obligations.

IN international standards financial reporting capital is considered as a combination of attracted and equity capital.

2. The structure of the balance sheet.Albalance elements and their grouping

The balance sheet is a source of information that reflects in monetary terms the state of the organization's property in terms of the composition and location of the sources of their formation, compiled for reporting period.

The property of the organization, and its obligations are continuously involved in the sphere of production. In order to determine the value of all property and liabilities, to give them an economic assessment for the reporting period, as well as to promptly manage the organization, manage financial and economic activities, it is necessary to have generalized information about its property and liabilities. This generalization is achieved in the process of compiling the balance sheet. Exist different kinds balance sheets:

periodic (monthly, quarterly);

annual;

introductory - compiled when creating a new one or when forming earlier operating organization;

connecting - is compiled when several organizations are merged into one entity;

Separation - is compiled when several independent organizations are separated from one organization;

Sanitized - compiled when the organization approaches bankruptcy;

liquidation - is compiled from the beginning of the liquidation period;

free - is compiled by combining individual final balance sheets of legally independent organizations that are economically interconnected; such balances are used by holding companies (owning controlling stakes in other companies), parent organizations with their subsidiaries and affiliates, etc.

According to the balance sheet, you can determine whether the organization will be able to justify its obligations to shareholders, investors, creditors, buyers, sellers in good time, or whether it is threatened with financial difficulties. Of course, the balance sheet is not able to cover the entire amount of information about the activities of the organization, so the missing part of the information is provided in other forms. Accounting data is widely used tax inspectorates and tax police, credit institutions, statistical authorities and other users.

Consequently, the balance sheet, being a source of information, is a way of economic grouping and generalization of the organization's property by composition and location, as well as by the sources of its formation (own and loan obligations), expressed in monetary terms and compiled on a certain date.

By its structure, the balance sheet is a two-sided table. The left side, which reflects the subject composition, placement and use of the organization's property, is called the balance sheet asset. An asset is recognized on the balance sheet when it is probable that future economic benefits will flow from the asset to the entity and the value can be changed with reasonable certainty. The right side is called the balance sheet liability and shows the amount of funds invested in economic activity organization, the form of his participation in the creation of property. Liabilities are recognized in the balance sheet only when, as a result of the fulfillment of the relevant requirement, it is probable that an outflow of economic funds could bring economic benefits to the entity, and when the magnitude of these benefits can be measured with a sufficient degree of reliability.

3. Household typesoperations and their impact on the balance sheet

Numerous business transactions arising in the course of the organization's activities do not violate the equality of the totals of assets and liabilities, while the amounts in the context of individual items and the totals of the balance sheet may change. This is explained by the fact that each operation affects two balance sheet items, namely: the size of the composition of the property or the size of the sources of its formation. At the same time, they can be both in the asset and in the liability. Depending on the nature of changes in balance sheet items, business transactions can be divided into four types:

The first type is characterized by a change in the items of an asset with a constant balance sheet currency (plus an asset and minus an asset by the same amount).

The second type is characterized by a change in liability items with a constant balance sheet currency (plus liabilities and minus liabilities by an equal amount).

The third type causes upward changes in the asset and liability items when the balance sheet currency is equal (plus an asset and plus a liability for the same amount).

The fourth type causes downward changes in the asset and liability items when the balance sheet currency is equal (minus the asset and minus the liability by an equal amount).

4. Determining the financial result from realityzation and its reflection on the accounts

The financial results of the organization's activities are defined as the difference between the income received and the income generated and production costs, the accounting principles of which are established by PBU 9/99 "Income of the organization" (25) and PBU 10/99 (26) "Expenses of the organization".

Income of the organization is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, with the exception of contributions from participants (property owners); expenses - reduction of economic benefits as a result of disposal of assets (cash, other property); and (or) the occurrence of circumstances leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the participants (property owners).

Receipts from other legal entities and individuals are not recognized as income of the organization:

amounts of value added tax, excises, sales tax, export duties and other similar, detailed payments;

under commission agreements, agency and other similar agreements in favor of the committee, the principal;

in the order of advance payment for products, goods, services, works;

as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;

in the repayment of a loan, a loan granted to the borrower.

The disposal of acts is not recognized as expenses of the organization:

in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets, etc.);

contributions to the authorized (share) capital of other organizations, the acquisition of shares joint-stock companies, and other securities not for the purpose of resale (sale);

under commission agreements, agency or other similar agreements in favor of the committee, principal;

in the order of advance payment financially - production stocks and other valuables, works, services;

in the form of advances, a deposit, in payment for inventories and other valuables, works, services;

in repayment of a loan, a loan received by an organization.

Depending on the nature, conditions for obtaining and direction of activity, the organization distinguishes between income and expenses for ordinary activities and other income and expenses, which, in turn, are divided into operating, non-operating and extraordinary.

For accounting purposes, an organization independently recognizes receipts as income from common species activities or other receipts based on the nature of their activities, the type of income and the conditions for their receipt. At the same time, one should also proceed from the materiality of the amount of income and expenses and the regularity (stability) of their receipt.

The financial result of the organization's activities is formed on account 99 "Profit and Loss". The debit of the active-passive account 99 reflects losses, and the credit shows the profits of the organization. Comparison of debit and credit turnover for the reporting period shows the final financial result of the reporting period.

Task number 1. Group assets by rolein business process

Table 1

Sphere of origin	Types of property and household number. operations
1. Sphere of production	fixed assets working capital
2. Scope of circulation	fixed assets working capital
3. Non-manufacturing sphere	fixed assets
4. Abstract means	Investments in other enterprises Diversion of funds at the expense of profit

Task number 2. Make a grouping of propertyyatiya on sources of formation

table 2

Groups of sources of formation of property and household number. Operations
Own Enterprise profit Reserve capital VAT debt Target receipts Payroll debt Authorized capital Debt to insurance authorities Depreciation of fixed assets Allowance for doubtful debts Reserves for future expenses and payments Debts on payments to the budget Debt to suppliers for materials
Short-term bank loans Debts to various creditors Long term loans Long-term bank loans Other creditors

Task number 3. Based on the data, reflect business transactions in the accounting accounts using the double-entry method and draw up chess and turnover sheet

Table 3

Table 4

chess sheet

Turnovers by Dt

Turnovers by CT

Table 5

Turnover sheet

	Initial balances		End Residue

Task number 4. Based on the data, determine which account (active or passive) the types of property and sources of its formation belong to, reflect changes in the accounting score nall in the table below

Table 6

	Name
	Unfinished production
	Production equipment
	Purchased semi-finished products in stock
	Short term loans
	Long-term loans
	Securities
	Products shipped to customers
	Indebtedness to buyers for materials
	Licenses
	Cash in the bank
	Authorized capital
	Retained earnings of the reporting year
	Tax arrears to the budget
	Marriage in production
	Loans granted to employees

Table 7

	Balance Changes	Type of transaction
1. Received from the cash desk on the account.
2. Issued from the cash desk to the sub-report
3. Released in the production of material
4. Enrolled in a short-term loan
5.Received from received materials
6. Salary accrued employees of the main production
7. Income tax withheld
8. Issued salary from the cash register
9. The income tax from the account is listed.
10. Redeemed from the account. short term loan
11. The remaining amount has been deposited in the bank

Task number 5. Based on the composition databalance in a simplified form

Table 8

Task number 6. Restore contentbusiness transactions based on correspondenceinvoices in text form

Table 9

Account number and name
			Money was transferred from the checking account to the cashier.
			Wages were issued from the cash desk of the enterprise.
			The rest of the money was deposited into a checking account.
			Materials received from suppliers.
			Wages paid to the main production.
			They gave money out of the cash register.
			Fixed assets received gratuitous receipts.
			Finished products were released from the main production.
			Paid off a loan to a checking account
			Materials received from suppliers
			Issued wages to the main production
			Received money from the cash register
			Fixed assets received gratuitous receipts
			Finished products were released from the main production
			Money received from creditors in the current account
			Products paid from the current account
			Cash received from accountable persons
			Received materials from accountable persons
			Payroll tax calculated
			The insurance part was paid from the current account
			Finished products shipped
			Salary paid to employees of the economic department
			Shortage detected
			The deficiency was attributed to the responsible person.
			Paid for damages
			Money transferred from the current account to a short-term loan
			Received materials from the main production
			Accrued UST in the payroll of the main workers
			Transferred money to a savings account.

Task number 7. According to the chess turnover sheet, restore accounting entries and maintenance of the economythese operations in the form of a taskin the table below conditions

Table 10

	materials	Primary production			Settlements with suppliers	Turnovers by
materials
Primary production
Checking account
Settlements with suppliers

Table 11

Task number 8. Based on the data, open synthetic accounting accounts, reflect business transactions on them, calculate turnovers and final balances, fill in the chess and reverse statements, balance sheet

Table No. 12

Operations
1. Entered the enterprise free of charge machine
2. Finished products shipped
3. Materials transferred to production
4. Funds issued against the cash register
5. Repaid short-term bank loan
6. Redeemed long-term loan jar
7. Suppliers paid

Table No. 13

chess sheet

						Turnovers by Dt
Turnovers by CT

Table No. 14

Turnover sheet

	Initial balance		End balance

Bibliography

1. Bakanov M.I., Sheremet A.D. Theory of economic analysis. M.: Finance and statistics, 1993.

2. Instructions on the procedure for filling out the forms of the annual accounting report of the enterprise.

3. Regulation on the organization of accounting and reporting in Russia, approved by the Cabinet of Ministers of Ukraine dated 3/04/93. No. 250, with changes and additions.

4. Chart of accounts for accounting of financial and economic activities of organizations and instructions for its use - M .: Information agency IPB-BINFINA, 2001.

5. Simplified system taxation in 2006 O.A. Kurbangaleeva -M.: GrossMedia, 2006-264p. -(Tax workshop)

6. Sheremet A.D., Saifulin R.S. Methodology financial analysis. - M.: Infra-M, 1995.

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What types of business transactions are and how it is reflected in accounting records, we will tell in this material.

4 types of business transactions

When talking about the types of business transactions, they mean their grouping depending on the impact on the value of assets (A) and liabilities (P) of the balance sheet.

Thus, the following four types of business transactions are distinguished:

Below we explain how to determine the type of business transaction.

Type I: A+ A-

This type of business transactions involves a change in the composition or structure of the assets of the balance sheet. As a result of this type of transaction, the currency of the balance sheet does not change. In other words, with the 1st type of business transactions, an asset turns into another asset.

The simplest example is to withdraw cash from a bank by check:

Debit account 50 "Cashier" - Credit account 51 "Settlement accounts"

As a result of this operation, the value of assets does not change, only their structure changes: non-cash funds decreased, cash increased.

For this type of business transactions, examples of postings are as follows:

Type II: P+ P-

And what type of business transaction is it, as a result of which the total amount of the balance sheet does not change, and changes occur only in the composition of liabilities? We are talking about the 2nd type of business transactions.

Here are typical business transactions related to this type:

Type III: A+ P+

The third type of business transactions assumes that the balance sheet increases due to the fact that assets and liabilities are growing.

Here are examples for this type of business transactions:

Type IV: A-P-

If, as a result of business transactions, the assets and liabilities of the balance sheet decrease, we are talking about the 4th type of operations.