The main purpose of entrepreneurial activity is to make a profit for the further functioning and expansion of the business. But part of the revenue of any company is spent on the purchase of new equipment, payment of wages, payments on taxes and fees. The decisions made and the actions necessary for the operation of the firm require careful monitoring. In accounting for this, the distribution of transactions across accounts is used. Qualitative and timely analysis is carried out directly for each movement. The best form of control is the formation of specialized reports. The most convenient report that allows you to control all movements in registers is the turnover - balance sheet for the account.

Availability and cash flow - an assessment of the work of the enterprise as a whole. To break down the receipts of money and the costs incurred at the enterprise, accounts are used:

1. 51 - bank operations.
2. 50 - cash transactions.

The formation of turnover - balance sheets on them will allow you to track expenses, check the effectiveness of activities for making further management decisions.

51 accounts

The settlement account of the organization is the main instrument of its activity. Through it are carried out daily necessary actions:

• settlements with buyers and suppliers;
• enumeration wages;
• paying taxes and more.

Every day, banks provide statements of balances to their customers. It is necessary that the information provided coincide with the assessment of the status of the current account reflected in the organization.

Attention! Account 51 is active, that is, only the debit balance can be displayed at the beginning and end of the periods.

For reliable reporting and bookkeeping at the enterprise, a turnover and balance sheet is formed daily after receiving an extract.

For Dt, various cash receipts are indicated, for example, from buyers, for Kt - expenses incurred for the selected period. Checking the end of the period consists in reconciling the balances with the bank statement.

This example indicates that over the analyzed period of time, the organization received good revenue from paying customers, and this made it possible to cover existing costs and increase cash reserves.

Advice! Many businesses have multiple checking accounts. It is better to form a statement for each individual bank for prompt reconciliation of balances.

50 count

Many organizations make payments through the cashier. Its presence is necessary, for example, in public places (shops, restaurants). Various business transactions. However, the obligation to have a cash balance limit is legally established and the amount in excess of the limit is referred to the bank. Therefore, at present, the main use of the cash desk is to receive payments and issue salaries.

Accounting for the movement of money at the cash desk is recorded on account 50. All reflection of receipts and expenditures occurs similarly to accounting 51. In turn, the analysis of turnover through the turnover - balance sheet 50 of the account serves as a check on 51 accounts in order to avoid distorting information about the financial condition. In addition, the balance of money in the cash register allows you to check compliance with the limits. The final balance of 50 together with 51 is a reflection of the company's work in the market.

Accounting for equipment (account 01)

Any workflow requires the necessary equipment. It can be not only machines, but also buildings, structures, expensive office equipment. In accounting, this should be reflected in account 01.

01 account

By current legislation in tax accounting, fixed assets (i.e., equipment necessary to ensure the activities of an organization) include everything worth more than 100,000 and with a service life of more than a year. Equipment, office equipment is used in daily activities, it is not purchased for sale. The turnover balance sheet for 01 serves not only to check the availability of fixed assets in the enterprise and their movement, but is also a necessary tool for the formation of property tax.

The commissioning of new fixed assets is reflected in the debit turnover, write-off (moral, physical depreciation or otherwise) - on the loan.

Attention! For proper control over all available equipment, it is necessary to inextricably analyze two reverse - balance sheets: both by the presence and movement of the assets themselves, and by the accrued depreciation for the period (account 02).

An example of the formation of a statement of fixed assets in practice

The company is in the business of renting offices. On the balance of the organization there is a building, cars and various office equipment. For her activities, she bought a computer worth 120,000 from the legal department. Since the cost of new equipment is over 100,000, it is durable and will be used to carry out its main activities, this computer is put into operation as a fixed asset. The generated turnover - balance sheet will be presented as follows:

Control of payroll calculations (account 70)

Settlements of the company with the staff on remuneration are fixed on the 70th account. 70 account reflects payroll, vacation pay, other payments. Evaluation of the initial and final balances for the period allows you to track wage arrears in time, because the staff is the main link in any enterprise. The balance sheet in this case clearly demonstrates the payments and accruals of funds. Debit 70 reflects the amounts paid to employees, credit 70 - accrued wages. To check 70 accounts, it is convenient to form payrolls in any form for payroll and compare them with the created statement. This will provide deeper analysis and control.

Control of settlements on short-term credits and loans (account 66)

Almost any organization uses borrowed funds to carry out its current activities and expand its business. In accounting, they are divided into the following categories:

1. Long-term loans and borrowings (67 account for liabilities over a year).
2. Short term loans and loans (66 account for liabilities up to a year).

The balance sheet for account 66 allows you to see the cash flow to pay off debts: the payment of debt is reflected in the debit of account 66. All operations go in correspondence with 51 or 50 accounts. All loans issued in the period of analysis of the statement are accounted for in turnovers 66 of the loan account. The ending balance allows, along with statements of cash, to make a decision on attracting additional borrowed money or switch to your own software.

Production cost control (account 20)

Any manufacturing process has straight lines and indirect costs. Direct costs are reflected in account 20 (“Main production”). At large enterprises that are not engaged in production, account 20 is used for expenses directly on the implementation of the main activity. For example, organizations - lessors can reflect on it all the costs of maintaining the building and rented premises.

In considering the turnover - balance sheet of account 20, the following must be taken into account: all production costs are reflected in turnovers for Dt:

• wages for employees of the main production (Dt 20 Kt 70);
• transfer of materials to production (D20 Kt70)
• arising liabilities, for example, for the cost of repairs.

Attention! At the end of the month, expenses from account 20 must be debited to other accounts. The final balance in the turnover - balance sheet of account 20 can only be in the presence of work in progress.

Accounting for materials (account 10)

Account 10 in accounting allows you to group all purchased materials. It has several sub-accounts, the main of which are:

• materials for the main activity;
• household inventory;
• general household materials (auxiliaries purchased for work, for example, office supplies)

Materials from account 10 are written off to production using requirements - invoices. The credit turnover reflects the quantity and amount of materials used, the debit shows the purchase of new materials. Turnover - balance sheet on account 10 allows you to control the process of purchasing materials and the result of their use for the implementation of current activities, it also displays the balance of materials in warehouses, which gives good opportunity make the right decisions about new purchases.

When considering materials, there are some nuances. Depending on the chosen accounting policy they can be written off at the average cost of all purchases or using the FIFO method (the cost of the first purchases is written off first).

The balance sheet of 10 accounts should be especially carefully controlled. Often there are situations when documents are held inconsistently. In this case, negative write-offs of materials can be seen in the final balance, and this entails a distortion of income tax reporting.

An example of the formation of a statement for the accounting of materials:

Sales control (account 90)

The most complete result of the company's activities is visible on account 90 (“Sales”). 90 account is a reflection of the main operations by type of activity of the organization.

Account 90 includes several sub-accounts reflecting revenue, cost, VAT, financial result of activities in a selected period of time.

Attention! At the end of the month, all sub-accounts 90 must have a zero balance (exception 90.09 - profits and losses from sales). At the end of the year 90.09 should also be closed.

The formation of a turnover - balance sheet of the 90th account allows you to check the situation at the enterprise as a whole: the credit of the turnovers of the 90th account reflects the sales proceeds, the debit - the cost.

Control of calculations for taxes and fees (account 68)

The main obligation of all organizations is to pay all necessary taxes and fees. Opening 68 accounts in the accounting department makes it possible to group taxes, track debts. In addition, account 68 allows you to reconcile balances with regulatory authorities on statements of taxes and fees.

Analysis of account 68 is of great importance, only timely control of taxes is the key to successful business and lack of additional costs for fines and penalties.

In its composition, account 68 has many sub-accounts that reflect all taxes necessary for payment. It is most convenient to form a turnover - balance sheet of 68 accounts with a grouping by sub-accounts to display not just the total debt, but also for each specific tax. 68 the account can be checked with statements on the transfer of monetary assets (sometimes an incorrect entry on sub-accounts may be entered)

Control of settlements with various debtors and creditors (account 76)

In order to reflect general information about relationships with others legal entities, not included in the breakdown of 60-75 accounts, 76 applies. It analyzes mutual settlements associated with the following situations:

• property and personal insurance;
• claim settlements;
• dividends, etc.

Example: a turnover - balance sheet 76 can reflect the insurance payments required for payment on a loan, and the transfer of these amounts on a debit. The final balance of 76 accounts allows you to track debts and make decisions on the redistribution of funds for various calculations.

Formed turnover - balance sheets on the main accounts allow you to clearly and accurately evaluate not only the efficiency of the enterprise, but also to verify the correctness of business transactions in accounting.

Greetings, dear readers of the blog. Recently, one of my subscribers suggested that I consider in an article the balance sheet for people who are not accountants, but who need to understand the basic information from this register. Also, the article is useful for novice accountants and those who are studying this profession.

In this article, we will consider the reverse statement itself, what it consists of (its structure), briefly analyze the basic concepts accounting, without which it is difficult to understand the turnover, we will understand how to draw up a turnover sheet, and also consider the most common accounts: account 10, account 20, account 41, account 43, account 60, account 62 and account 70.

What is a turnover sheet and what does it consist of?

Let's start with a definition. Turnover - balance sheet, they also say the turnover sheet or turnover - this is an accounting register that reflects the balances and turnovers (operations) for all accounting accounts.

Previously, according to the turnover sheet, a balance sheet was drawn up. If you studied as an accountant, economist and other specialties where accounting is studied, you probably know the so-called end-to-end tasks, when you need to draw up transactions, calculate account balances, draw up a balance sheet, and draw up a balance sheet on it.

Now most often the balance is drawn up in the program and the turnover sheet is needed to see the turnover and account balances, and to verify the amounts if something does not add up in the balance sheet.

Here is an example of a balance sheet from the 1C Accounting 8 program.

It has the following columns. Account number, account name (sometimes the account name is omitted and only its number is given), then the balance (balance) at the beginning of the period (if the turnover is compiled for the month, then the balance at the beginning of the month), the turnover for the month and the balance (balance) at the end of the period .

Now, I think, it is clear where the name of this register comes from. Because it contains balances, speaking in accounting terms - balances and turnovers for the period.

Columns with balances and turnovers, in turn, are divided into two parts: debit and credit.

These are two parts of the account.

Please note that the debit and credit amounts for balances must be equal to each other, the same for turnover.

Active and passive accounting accounts

Accounting accounts are the basis of accounting. With their help, all the operations of the enterprise are reflected. Numbers and names of accounts can be viewed in the chart of accounts all commercial organizations use the chart of accounts dated October 31, 2000, which has been in force since 2001.

All accounts can be divided into two groups: active and passive.

Active accounts are accounts that take into account the property of the organization, that is, fixed assets, materials, goods, cash etc.

In a schematic form, the account can be represented in the form of a table consisting of two parts, debit left and loan on right. Debit is abbreviated Dt, and credit ct.

The account balance at the beginning or end of a period is called "balance".

Transaction amount for reporting period is called account turnover. An account can have two turnovers - debit turnover (Ob d) and credit (Ob k).

Active account scheme

In an active account, the balance at the beginning and at the end of the period can only be debit.

Example:

The balance on account 51 "Settlement accounts" at the beginning of the month is 20,000 rubles. Within a month, money was received on the current account in the amount of 60,000 and 70,000 rubles and was transferred from the current account in the amounts of 40,000 and 50,000 rubles. Determine the balance of account 51 at the end of the month.

Let's draw the scheme of the account 51:

Passive accounts are accounts of the sources of the formation of property, that is, due to which this property is acquired. Sources can be own and borrowed.

Own - this is the authorized capital, retained earnings etc. Borrowings - credits and loans.

Passive account scheme

In a passive account, the balance at the beginning and at the end of the period can only be on a loan

Example:

Account balance 80 " Authorized capital» at the beginning of the month is 10,000 rubles. During the month, the founders made deposits in the amount of 40,000 and 60,000 rubles and the capital was reduced due to the withdrawal of the founders in the amounts of 20,000 and 30,000 rubles. Determine the balance of account 80 at the end of the month.

Let's draw a scheme for counting 80:

How to make a balance sheet?

Data in circulation comes from accounting accounts. Let's make a register using the example of 51 and 80 accounts discussed above.

We will write the balance at the beginning of the month on account 51 in the column Balance at the beginning of Dt. Turnovers are recorded in the "Turnovers" column for debit and credit. End balance in column End balance on Dt.

On a count of 80, it will be a little vice versa. We write down the balance at the beginning of the month in the column Balance at the beginning by Kt. Turnovers are recorded in the "Turnovers" column for debit and credit. Balance at the end in the column Balance at the end of Kt.

Please note that the account turnover is recorded both in the debit and credit columns. But the balances (balance) can be either debit or credit.

Turnover balance sheet for account 10 "Materials"

This account is active, and it reflects all the materials that the company has. For example, for a furniture manufacturing company, the materials would be boards, upholstery fabric, etc. At the enterprise for tailoring: fabric, buttons, threads.

Also materials are stationery, gasoline and others.

Since this account is active, the balance at the beginning of it will be in debit. It means how many materials are in stock at the beginning of the period. The debit turnover shows how many materials were received by the enterprise for the period. And for a loan - how many materials were written off. This account will always have a debit balance at the end of the period.

If suddenly a balance is obtained on a loan (if you keep records in the program, this amount is shown there in debit, but in red and with a minus) - this means an error. That is, more materials were written off than they actually are.

Turnover balance sheet for accounts 41 "Goods" and 43 "Finished products"

These accounts, like account 10, are active and will have a similar turnover structure.

Goods are what a business buys or resells.

Finished goods are what the company produces. For example, furniture, clothes, etc.

The balance at the beginning of the period is always in debit and means how many goods or finished products is at the beginning of the period in stock. The debit turnover shows how many goods were received by the enterprise for the period or how many finished products were manufactured. And on credit - how many goods and finished products were sold. This account will always have a debit balance at the end of the period. A balance with a minus means an error.

Turnover balance sheet for account 20 "Main production"

This account collects the cost of finished products or services at the enterprise. For example, if the company is engaged in tailoring, this account reflects all the costs associated with this. Materials (fabric, buttons, threads, etc.), seamstresses' salary and deductions from it, depreciation of sewing equipment, rent and utilities and other expenses.

Account 20 is active. The balance at the beginning of the period is always debit and means the balance of work in progress at the beginning of the period. For example, for a sewing enterprise, these will be unfinished and unfinished things.

The debit turnover shows the expenses of the enterprise associated with the manufacture of products or the provision of services. And for a loan, write-off of expenses when products arrive at a warehouse or services are provided. This account will always have a debit balance at the end of the period. A balance with a minus means an error. Just such an option is shown in the picture. The credit has been written off, but the debit has nothing. Therefore, the balance is shown in red and signals an error.

Turnover balance sheet for account 60 "Settlements with suppliers and contractors"

This account is designed to record settlements with suppliers who supply the company with materials, goods or services.

And here we will come across another type of accounts - active-passive. The difference between these accounts is that they can have a balance both in debit and in credit.

Otherwise, they retain the structure either active (operations that increase the account are shown on debit, and decrease on credit) or passive (on the contrary, operations that reduce the account are shown on debit, and increase on credit).

Account 60 refers to active-passive accounts with a passive structure. This means that a decrease in our debt to the supplier will be shown on the debit, and an increase on the credit. The credit balance of the account shows that we owe the supplier a certain amount.

And if the balance turned out to be debit, this means that the supplier owes our company. This can happen if we have transferred an advance payment to the supplier, but the supplier has not yet provided materials, goods or services.

Turnover balance sheet for account 62 "Settlements with buyers and customers"

This account is used for settlements with buyers. It is also active-passive, but with an active structure. That is, the debit of the account shows an increase in the buyers' debt to our company, and its decrease on the credit.

The debit balance of the account shows that the buyer owes our company a certain amount.

And if the balance turned out on the loan, this means that our company owes the buyer. This can happen if we have received an advance from him, but have not yet provided goods, finished products or services.

Turnover balance sheet for account 70 “Settlements with personnel for wages”

And at the end, account 70. This account takes into account settlements with the organization's personnel.

Account 70 refers to active-passive accounts with a passive structure. The debit shows a decrease in our debt to staff, and the credit shows an increase. The credit balance of the account shows that we owe employees a certain amount.

And if the balance turned out to be debit, it means that employees owe our company. This can happen if the company, for example, transfers advances to employees.

I hope the article helped you figure out what the balance sheet shows. The material turned out to be very voluminous, so if something is not clear or you have other questions, for example, about other accounts, ask them in the comments.

Accounting from scratch Andrey Kryukov

Turnover sheet

Turnover sheet

Background information required for compiling accounting reports, is now contained in the General Ledger. Since the General Ledger is large, and there is not enough information necessary for reporting, it makes sense for the accountant to do a little preliminary work: write out this information and include it in the turnover sheet.

Turnover sheet is a list of turnovers and account balances for a certain period of time.

Turnover sheet with sub-accounts

The turnover sheet of the White Daisy organization is presented in the table.

Each row of the table corresponds to the results of one sheet of the General Ledger. In particular, the turnover sheet line for the account 51 "Settlement accounts" here corresponds to the ledger sheet of account 51, which was shown earlier.

Opening balance - the balance of the account at the beginning of the reporting period. Closing balance - the balance at the end of the reporting period.

The final sums form three pairs of equal results. This follows from the principle double entry. The lack of equality in any pair will mean that the turnover sheet is filled out incorrectly.

From the list of accounts involved in the presented turnover sheet, it can be seen that the White Daisy organization is a manufacturing enterprise.

Turnover sheet without sub-accounts

The turnover sheet presented above has a small drawback: it does not contain totals for accounts that have subaccounts. The relevant information is divided into sub-accounts.

Information on such accounts can be obtained by simply summing up data on sub-accounts. The results obtained could be included in the turnover sheet in the form of additional lines.

But another option is also possible - to draw up a separate turnover sheet that does not contain sub-accounts.

Such a turnover sheet will have a more compact form (pp. 111-112)

Expanded balance

Let's take a look at how it's calculated. closing balance by account 60 "Settlements with suppliers and contractors". This account has two balances, one debit and one credit. The debit balance of this account (4,600 rubles) is calculated as the sum of the debit balances on the subaccounts of account 60, and the credit balance (559,320 rubles) is calculated as the sum of the credit balances on the subaccounts of account 60.

The debit balance on account 60 represents the receivables of suppliers, that is, the total amount of debts of the suppliers of the White Daisy organization. The credit balance on account 60 is accounts payable, i.e., the total amount of debts of the White Daisy organization to its suppliers.

A double balance calculated using this method is called expanded balance.

Expanded is called the balance of active-passive account, which has a subaccount, which consists of two components: a debit and a credit balance.

The debit balance of an account is the sum of all debit balances of sub-accounts, i.e. the sum of balances on sub-accounts on which the balances turned out to be debit, and the credit balance of an account is the sum of all credit balances of sub-accounts, i.e. the sum of balances on sub-accounts on which the balances received credit.

Please note: in the words debtor, accounts receivable, which seem to have come from the word debit, instead of the second letter “e”, the letter “i” is written (But: debit balance.), which is explained by the Latin origin of these words. The difference can be seen in the original words: debitum(duty), debit(He must), debtor(debtor). Russian word debit comes from the Latin word debit, and the Russian word debtor- from the Latin word debtor. Each of these two concepts in the Russian language has its own derivative concepts.

The detailed balance separately shows how much the organization owes and how much the organization itself owes.

For example, by account 60 at the end of the turnover sheet period, the organization owes 559,320 rubles, and organizations owe 4,600 rubles. For account 60 easy to calculate the usual, folded balance as a single number. The amount would be 554,720 rubles. on credit, i.e., as if the organization owes 554,720 rubles, and no one owes the organization anything. But the benefit from the result obtained is small. The calculation of the rolled-up balance is, in fact, an artificial netting of debts that are completely unrelated to each other. This calculation smooths out the real picture. financial position organizations.

In the presented turnover sheet without sub-accounts, the final balance turned out to be double, not only on the account 60, but also on account 62. That is, by account 62 at the end of the billing period, there are both debts of the organization to buyers (probably in the form of finished products that buyers have already paid for, but the organization has not yet issued it to them), and debts of buyers of the organization (probably in the form of money that buyers must pay the organization for already finished product received).

More accurate name turnover sheet - balance sheet, since the turnover sheet contains not only turnovers, but also balances (balance). In addition, the turnover sheet can be called turnover balance.

Turnover sheet as a data source for official reports

After the turnover sheet has been compiled, the accounting department can begin to fill out officially approved forms of accounting reports. They are compiled for the head and owner, as well as for the state represented by tax office and other interested users.

The main official accounting reports are:

Balance sheet;

Report about incomes and material losses.

author Arsent'eva Alexandra Evgenievna

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As noted above, for guidance economic activity organization and verification of the correctness of accounting requires generalized data. For certain types of property, its sources and processes, such data is received at the end of the month in the accounts. However, each account contains indicators for one accounting object. Information characterizing all property or its separate groups, collected together, is concentrated in turnover sheets, which show the balances and totals of turnover for the month. Thus, turnover sheets serve to summarize current accounting data.

Account turnover sheet synthetic accounting is a set of turnovers and balances for all synthetic accounts, designed to check accounts, draw up a new balance sheet and general familiarization with the state and changes in the organization's property.

The turnover sheet for synthetic accounts is compiled on the basis of synthetic accounts for the month. It records the name of the accounts, the balances at the beginning of the month, the turnover for the month and the balances at the end of the month. In the columns "Balance at the beginning of the month" and "Balance at the end of the month" for active accounts, the amount is indicated by debit, by passive - by credit, by active-passive? both debit and credit at the same time.

Turnovers for the month (the sums of all operations separately for debit and credit accounts) are entered in columns for both debit and credit. After compiling the turnover sheet, the totals for each column are calculated.

Table 4.1. Turnover sheet (turnover balance sheet) for synthetic accounting accounts

	Name of accounts	Balance on __	Turnover for ____	Balance on ___

The main feature of a correctly compiled turnover sheet is the presence of three pairs of equalities (equal totals):

The first pair is the equality of the total balances (balance) at the beginning of the month for the debit and credit of the accounts. This equality is due to the fact that these balances are indicated in the balance sheet at the beginning of the reporting period: debit balances (balances) on the accounts are reflected in the asset, and credit balances - in the liability of the balance sheet (active accounts reflect the property of the enterprise on its functional role, and on passive ones - also property, but according to the sources of its formation).

The second pair of equalities is the equality of the totals of turnovers on debit and credit accounts. This equality follows from the use of double entry of business transactions in the accounts (i.e., a business transaction is reflected in the debit of one and the credit of another account in the same amount).

The third pair of totals of the turnover sheet is the equality of the totals of the balances (balance) on debit and credit accounts at the end of the month, which is due to the equalities of the first and second pairs of totals. These balances represent the balance at the beginning of the next reporting period.

Thus, the turnover sheet is compiled to summarize the data of synthetic accounts and mutually verify the correctness of the entries on them.

The turnover sheet for synthetic accounts primarily has a control value. Its structure allows you to identify the presence of errors in the current accounting, because the admitted inequality between debit and loan amounts in one of the pairs of totals may be the reason that:

• 1. The debit amount of any particular account accounting entry recorded correctly, but omitted or indicated incorrectly on the credit of the account corresponding to it, or vice versa.
• 2. The amount of the accounting entry is recorded twice in the debit of one account, but is not indicated in the credit of another account, or, on the contrary, is written down twice in the credit of one account, but is omitted in the debit of the corresponding account.
• 3. The amount of the accounting entry is recorded twice in the debit of one account and twice in the credit of another account.
• 4. The balance or turnover on the debit of one account is recorded as the balance and / or turnover on the credit of another account.
• 5. Omitted or incorrect balances and turnovers for individual accounts.

However, the turnover sheet does not allow to detect errors that do not violate the principle of double entry. For example, if the amount is correct, but the correspondence of the accounts is set incorrectly, or the debit and credit of the accounts reflect the wrong amount, or there is no transaction record at all. To detect such errors, the results of the turnover sheet are reconciled with the results of the registration journal of business operations and the turnover sheets for analytical accounts.

Turnover statements according to analytical accounting accounts are a method of summarizing analytical accounting data, combined by one synthetic account, and are intended to obtain information on the management of the organization and to verify the correctness of accounting records.

There are two types of turnover sheets for analytical accounts - turnover sheets for settlement accounts (settlements with buyers and customers, suppliers and contractors, accountable persons, etc.) and for accounts for reflection material assets.

There is no pairwise equality in the turnover sheets for analytical accounts, as in the turnover sheets for synthetic accounts. For settlement accounts, the turnover sheets of analytical accounting are kept only in sum terms.

Let's give an example of a turnover sheet (Table 4.5) for analytical accounts to synthetic account"Settlements with buyers and customers"

Table 4.2. The turnover sheet for the accounts of analytical accounting to the account "Settlements with buyers and customers" for ______200__.

In the turnover sheets for analytical accounts for accounts for accounting for inventory items, indicators are given not only in value terms, but also in physical terms. The results for such statements are calculated only in sum terms for comparison with the corresponding indicators of synthetic accounting.

Let's give an example of a turnover sheet (Table 4.6) for analytical accounts to the "Materials" account.

Table 4.3. The turnover sheet for the accounts of analytical accounting to the account "Materials" for ______ 200 ...

The results of the given turnover sheet for the balance at the beginning of the month, the turnover for the month and the final balance are equal to the corresponding amounts of the "Materials" account

Turnover sheets for analytical accounts have control and operational significance, since according to these statements, control is exercised over the balances, the receipt and expenditure of material assets, as well as the state of settlements.

Considering the issue of determining the final balance of accounting accounts, we noted that the balance of an active-passive account is displayed after compiling the turnover sheets for the accounts of settlement relations (the turnover sheet of analytical accounting). It should be noted that the final final balance from the turnover sheet for analytical accounts to the active-passive account is transferred and recorded as the final balance of the active-passive settlement account. After that, this remainder is checked.

In order to check the final credit balance on an active-passive account, you should: add the initial credit balance to the amount of the final debit balance, add the credit turnover and subtract the initial debit balance and subtract the debit turnover.

To verify the correctness of the derived final debit balance, it is necessary: ​​to add the initial debit balance to the final credit balance, add the debit turnover and subtract the initial credit balance and subtract the credit turnover.

Consider the above for specific example: According to the active-passive account scheme "Settlements with different debtors and creditors" the following total entries were made:

Currently, in the practice of accounting work, instead of turnover sheets for accounts of material assets, balance sheets are compiled, which reflect only balances (balances) at the beginning and end of the month, and turnovers are not recorded. Accounting for the movement (incoming, outgoing) of valuables is carried out in the warehouse in cards or a book of inventory records.

Turnover statements are limited in use, since they reflect only the totals of the accounts. To obtain information about the turnover of assets and liabilities, chess turnover sheets are used, which are of great practical interest. It is compiled on the basis of pre-established correspondence accounts.

The chess turnover sheet has the following form (Table 4.4.).

The form of the statement indicates that the names of the accounts are placed in the lines and under the same numbers in the columns. Accounts in rows are debited and those in columns are credited. A necessary source for its compilation are account records. The essence of its compilation is that first the debited account is found in the line, and then the credited one in the column. If several transactions with the same correspondence of accounts are recorded on one account, then their total result is determined, which is entered in the corresponding cell of the chess turnover sheet. This statement serves as a summary of the same type of turnover on accounts.

In a chess turnover sheet, as in a regular one, the totals of debit turnovers on all accounts must be equal to the credit turnovers on these accounts. The same totals should be obtained after calculating the amounts for the last (final) column and the last (final) line of the statement and recorded once at their intersection.

The positive thing about compiling a chess turnover sheet is that with their help you can quickly get a clear picture of the course of the production process in an organization; the visibility of correspondence accounts allows you to see all the changes that have occurred in the state of the property of the organization and the sources of its formation. But along with positive aspects This report also has a number of shortcomings. So, if, when compiling correspondence of accounts, another account is erroneously indicated, but which can still participate in correspondence with this account, then this error is practically very difficult to detect in it. It is found out by reconciliation of account entries with the data of primary accounting documents, which limits the widespread use of this statement in accounting.

Table 4.4. Chess turnover sheet for 200

Consider all of the above for specific digital data:

Balances on analytical accounts of the synthetic account "Settlements with suppliers and contractors" as of March 1, 200

During the month of March 200, the following business transactions were taken into account, for which the following correspondence accounts were drawn up:

Register of transactions for March 200

Analytical accounts to the synthetic account "Settlements with suppliers and contractors"

Analytical accounts on the account "Materials"

The turnover sheet for the accounts of analytical accounting for the synthetic account "Settlements with suppliers and contractors" for March 200

	Name of analytical accounts	Balance on	Turnovers for March	Balance as of April 1, 2000
	Motor depot
	Oil depot
	Reinforced concrete plant
	lamp factory

The turnover sheet for the accounts of analytical accounting to the synthetic account "Materials" for March 200

Chess turnover sheet for March 200

Turnover balance for March 200

	Name of accounts	Balance on	Turnover for March 200	Balance on
	Settlements with suppliers and contractors
	Checking account
	Authorized fund
	fixed assets
	materials
	Depreciation of fixed assets
	Calculations for social insurance and ensuring
	Calculations for taxes and fees
	Settlements with personnel for payroll

The balance sheet is the most important source for ensuring the quality of the organization's internal document flow and reporting to the tax authorities.

They are called turnover balances because they are compiled on the basis of information from accounts of monthly turnover and balances (balances) that exist at the beginning and end of the month. How to keep accounting in LLC and IP independently from scratch? Order, drawing up an accounting policy of accounting, etc. in the article.

What are and why do we need turnover sheets

The purpose of the OV is to summarize, revise the correctness of the entered information on the accounting accounts, in addition, the turnover sheet is needed when forming a new balance sheet.

With the widespread use of the balance sheet on the territory of the Russian Federation, the fact of their existence is not fixed by regulatory legal acts. Their use is only indirectly mentioned in the provisions of the Federal Law "On Accounting" dated December 6, 2011 No. 402-FZ. Therefore, each enterprise can independently choose the preferred form of maintaining a statement, having previously fixed it in the company's policy.

The turnover balance sheet is externally a table in which the turnover accounts for the month and the balance are entered. Each account has its own line. In it, divided by columns, the necessary data is distributed.

A completed balance sheet allows you to summarize and display the result, while identifying the inaccuracies and errors made, determining the place of their origin.

Types of balance sheets

The methodology for using balance sheets provides for three types of their documentation:

1. OV compiled on the basis of the summation of synthetic accounts.
2. OV, which are based on data stored in analytical accounts.
3. OV compiled using a mixed methodology (chess), which includes both of the previous types.

There is also a blind sheet. This type of statement does not have balance data and shows only turnovers.

Turnover balance sheet for synthetic accounts

The described type of documenting statements contains all accounts. This is the main advantage of synthetic OM. It is applicable to determine the correctness of the received posting of accounts.

The balance sheet for synthetic accounts is the main document during linking balance sheet. Such a statement contributes to obtaining generalized information regarding the position and transformation of material assets and debts of the enterprise. This is due to the fact that it contains information about the remains and movement of isolated groups or types of values ​​and obligations.

Generalization of current accounting data. Turnover statements for accounts.

Analytical balance sheet

It exists separately for each synthetic account in the balance sheet and has three forms:

1. To conduct natural-value accounting.
2. For accounting only in monetary terms.
3. To carry out accounting for settlement of accounts with borrowers and lenders.

The write-off of materials from the statements should always occur according to the standards. Each individual unit of material is entered into the account by its personal name. For example, for building paint, the name and color of each individual can are taken into account separately.

The difference between the statement of analytical accounts and the statement of synthetic accounts is also that in the situation of this statement, the totals of debit and credit turnovers can only coincide randomly.

The final amounts in the balance sheets for analytical accounts 10 and 60 always correspond to the information stored in the OB for synthetic accounts.

This coincidence is due to the special degree of importance of the following equalities:

• the size of the initial balance of analytical accounts is equal to the size of the initial balance of synthetic accounts;
• the size of turnover Dt of analytical accounts is equal to the turnover of Kt of synthetic;
• the size of the turnovers Kt of the analytical account is equal to the size of the turnovers Dt of the synthetic account;
• the complexity of the final balance of the analytical account is equal to the complexity of the final balance of the synthetic account.

The configuration of the balance sheet for analytical accounts:

• serial number;
• title;
• initial balance;
• monthly turnover (income, expense);
• final balance.

An analytical balance sheet is compiled monthly to verify the correctness of the information stored in the respective accounts.

Chess balance sheet

Chess OB is a model for expressing and repeating the universalization of accounting records of synthetic accounts that correspond with each other. Simply put, this is a variation of the synthetic turnover sheet.

The practically described statement is used extremely rarely and only in those organizations that use a limited number of synthetic accounts.

But its principle, which consists in a one-time reflection of households. operations with double entry, has been widely used since Soviet accounting. The chess balance sheet forms the basis of some of the accounting techniques and methods of generalization of records.

Note: the method of generalization of records is the basis for the origin of the method of generalization of independent characteristics. This technique is a manner of research in psychology, the essence of which is the accumulation of knowledge about some phenomenon, event, person, etc. by interviewing a wide range of people. The results are summed up on the basis of a generalization of the collected data, which allows you to create an objective picture of the event of interest.

Conclusion

The balance sheet is one of the most important accounting registers, which reveals data on account movements and opening / closing balances.

With the correct execution of the OV, their reconciliation according to synthetic accounts should show three pairs of similar outcomes, in which the results of the initial balance are equivalent to the result of the initial balance, and the result of the turnover is the result indicated in the journal of registration of households. procedures.