How to open accounts of accounting
Open individualaccountsfor each object of accounting. Consider the business assets of the enterprise inaccountsx "Production stocks", "Fixed assets", "Cash desk", and also "Low-value and high-wear items".
Relate sources of household funds toaccountsm "reserve capital", "share capital", "Short-term loans", "Retained earnings", as well as "Calculations with contractors and suppliers." Open to business processesaccounts"Income from sales" and "Production".
Keep track of the movement of funds for individualaccountsm. To do this, create a special table of two parts. The left side of the table is called debit, and the right side is credit. Reflect separately the increase and decrease in the property of the enterprise.
Open new accountingaccounts, receiving the results of a business transaction for the reporting month, i.e. from first to last day of the month.The number of accounts must match the value of accounting objects. Write their record on the basis of primary accounting documents.
Divideaccountson active and passive. Activeaccountscharacterize the accounting changes and the availability of economic funds. In this case, the increase in expenses is recorded in the debit, and the decrease or write-off - in the loan.
Open activeaccountsbased on the asset balance for the last day of the previous reporting month. Liabilities indicates the accounting for changes and the availability of a source of funds of the organization and is recorded as a mirror image of the asset.
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