Accounting. Synthetic and analytical accounting (the most important)

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Accounting. Synthetic and analytical accounting (the most important)

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24. Synthetic and analytical accounting

Synthetic accounts are called accounts that reflect generalized indicators about accounting objects, and accounting in the system of these accounts is called synthetic accounting. The data of synthetic accounts have a monetary dimension.

Analytical accounts are called accounts opened in the development of synthetic accounts to obtain specific data, and accounting in the system of these accounts is called analytical accounting. In analytical accounts, accounting is kept not only in value terms, but also in natural and labor meters.

Synthetic and analytical accounts are interconnected. The sums of the initial and final balances, as well as debit and credit turnovers of all analytical accounts are equal to the sums of the initial and final balances, debit and credit turnovers of the synthetic account.

In analytical accounts reflecting the movement of economic assets, accounting is kept in natural value terms, and in analytical accounts reflecting the movement of sources of economic assets, accounting is kept only in monetary terms.

Analytical accounts are not kept in cash. Some complex synthetic accounts are directly related to analytical accounts without any intermediate groups.

However, such a construction does not always provide the necessary indicators. Some synthetic accounts consist of several groups of analytical accounts.

Entries in synthetic accounts are equal in amount to entries in analytical accounts.

To manage an enterprise, its manager, as well as the heads of individual structural divisions, needs to obtain data on each area of economic activity, on the types of property and sources of their formation of varying degrees of generalization and detail.

Information about each debtor is required in order to timely receive money or property, services. Information about creditors is necessary for the timely repayment of debts, avoiding penalties and maintaining business reputation, which is an important factor in establishing contractual relations.

To get an idea about the means and processes, accounts are needed that summarize the data characterizing the accounting object as a whole. For example, invoices that reflect the total amount owed to suppliers or the total amount of materials received.

To obtain information about the amounts due for each specific supplier, you need accounts that give such specific information, and to obtain information about each type of received materials, you need accounts that reflect the movement of each type of materials.

Records of business transactions on analytical accounts are made on the basis of primary documents.

Analytical accounting forms the basis for the formation of synthetic accounting data. Analytical accounting is carried out in cards (material accounting cards, fixed asset accounting cards, debtor and creditor accounting cards, etc.), in statements (payroll, payroll), turnover sheets (materials), balance sheets, in books (grand book) . The data in them on the movement of individual accounting objects is accumulated, grouped, and the results obtained are simultaneously reflected in the corresponding synthetic accounts (in order journals, the General Ledger, machine diagrams).

Author: Kabkova E.N.

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