Economic sciences

Issirgepova D. B. Abilkairova R. A. senior teacher

Kostanaysky state university of a name of A.Baytursynov

Kazakhstan

Synthetic and analytical accounts

Accounting in organizations conducted in two gauges - cash and kind . This allows you to provide users with reliable information independently , primarily from market prices for inventories .

Target generalizations accounting data is synthetic accounting tools , which is realized in the systematization of accounting information on synthetic accounts. More detailed data transcription is mediated by the analytical account using natural gauges along with cost and system subaccounts .

Thus, synthetic accounting - accounting is generalized accounting data about the kinds of assets , liabilities and business operations on certain economic characteristics , which is conducted on synthetic accounts. Analytical accounting - this account, which is maintained in the face , material and other analytical accounts accounting grouping detailed information about assets, liabilities and business operations within each synthetic account .

For operational management and monitoring of the organization of accounting information users need data of varying degrees of generality - the aggregated and disaggregated ( detailed) indicators . In accounting for the various indicators on the level of detail used synthetic and analytical accounts .

Synthetic accounts provide information on broader grouping characteristics of the property , its sources , business processes only in monetary terms , and accounting , carried on these accounts , called synthetic.

Analytical accounts are used to a detailed characterization of the objects carried in both monetary and non-monetary measurement and accounting , carried on these accounts , called analytic.

Analytical accounting methodology involves the use of different analytical accounts of its structure . So , to account for tangible assets used analytical accounts Accrual forms in which the balances and the movement of material values are reflected both in value and quantity ( physical ) terms. Settlements with staff on pay in part the salary of being in labor and monetary gauges , and other settlement transactions - only in terms of money. Conduct accounting on the analytical accounts containing information only in monetary terms , is similar to the account in synthetic accounts and, therefore, less time-consuming than the analytical accounts of the accounting material assets and payments to staff wages.

In the analytical accounts is not applicable method of double entry , record here is simple . However, the analytical accounts of all types of content may provide a reflection of the economic operation . which increases their informativeness.

Grouping data analytical accounting within the corresponding synthetic account is carried out on sub-accounts . Subaccounts - this interim accounts between synthetic and analytical accounts of the account leading to the development of this synthetic account . Each subaccount combines several analytical accounts , in turn, sub-accounts are combined with synthetic account , the development of which they are conducted . Subaccount are used for reporting and analysis of economic activities in order to obtain general indicators in addition to information . contained in the synthetic account . Communication between synthetic account and its sub-accounts can be illustrated by the account 10 "Materials" , which was isolated in the current account sub-accounts:

10/1 - " Raw materials ";

10/2 - " Purchased finished products and components, design and details ";

10/3 - "Fuel" :

10/4 - " Containers and packing materials " :

10/5 - "Spare parts" ;

10/6 - "Other materials ";

10/7 - " The papers sent to processing on the side ";

10/8 - "Construction materials" ;

10/9 - " The facilities and household appliances ";

10/10 - " Special equipment and special clothing stock ";

10/11 - " Special equipment and special clothes in operation ", etc.

In turn, within each sub-account detail is on the analytical accounts for each specific type of material , and then continues his characterization on technical and other required parameters.

Synthetic accounts are first-order sub-accounts - accounts of the second order , the analytical accounts of the accounts can be a third , fourth, fifth , etc. order depending on the goal related to the preparation , justification and adoption of appropriate management decisions or clarifying provisions of the organization in the market, the competitiveness of manufactured products , etc.

Individual synthetic accounts do not have sub-accounts and specified directly analytical accounts . All accounts - a synthetic account of its sub-accounts and analytical accounts relating to it - are interrelated . This relationship is due to the fact . that :

ü all business transactions are recorded in these accounts on the basis of the same documents and the same side of the account on which the entry has been made in synthetic account ;

ü on the analytical accounts reflect the same accounting qualitatively similar objects , and that the synthetic accounts , but at a more detailed economic groupings ;

ü structure and synthetic and analytical accounts consist of two parts - the debits and credits , and they reflect the balances ( balance) and turnover ;

ü results of turnovers and balances on the analytical accounts are turnovers and balances synthetic account that unites them ;

ü if synthetic account accounted assets (property, accounts receivable , etc. ), then the pertinent synthetic account analytical accounts reflect the same assets , and vice versa : if synthetic account shows capital and liabilities . and then detailing its analytical accounts reflected similar accounting items ;

ü analytical accounts are not involved in correspondence with the other accounts , such correspondence is manifested only through a synthetic account that unites them.

These synthetic accounting for all synthetic accounts are reflected in the general ledger . For conducting analytical accounting used cards , multiple grouping and collecting statements . books and other accounting records . Often data is synthetic and analytical accounting combined in one accounting register .

To check the correctness of entries in the accounts and balance sheet statements are negotiable , is a summary of the final data on the presence and movement of objects of accounting supervision over the reporting period .

Current statements are prepared for both the synthetic and the analytical accounts . Data for the turnover sheets taken from accounting ( analytic and synthetic ) accounts in which the end of each month (reporting period ) are calculated and displayed speed closing balance ( balance) . In the back of statements shall include the name of accounts balance at the beginning of the reporting period , turnover of debit and credit for the reporting period , satdo at the end of the reporting period .

With proper bookkeeping part of working on the synthetic sheet accounts must meet the following requirements :

ü total debit balances should equal the initial total credit opening balances. This equality is due to the structure of the balance sheet , so as a result of debit balances of accounts shows the existence of assets at the beginning of the reporting period and total credit balances - sources of the formation of this property;

ü outcome turnovers debited and credited accounts for the reporting period must be equal to each other . Equality of debit and credit turnovers caused by using the method of double entry accounts in which each business transaction is reflected in the corresponding accounts of debit and credit in the amount equal area . Results of debit and credit turnover on the accounts must be equal to the total log of transactions , as each business transaction is reflected in the register of business operations ;

ü total debit satdo end must equal the total credit satdo end . This equation , as the initial debit and credit balance due the structure of the balance sheet , but at the end of the reporting period. In addition, these results are obtained by arithmetic operations on the previous two pairs of equal outcomes .

Negotiable bill but synthetic accounts of great reference value for the absence of the above equation indicates the presence of errors in the accounts that need to be identified and corrected. Negotiable bill in synthetic accounts used to generate a cash ( final ) to the next balance sheet date. Negotiable bill contains only preliminary data for the balance sheet , it is used for general guidance to the state and changes of property, its sources and business processes .

To summarize the data on the accounts of analytical accounting and balance lists compiled for each group of analytical accounts to this synthetic account . Current statements on the analytical accounts depending on the characteristics of indicators characterizing the accounting objects can have different shapes .

If analytical records are maintained only in monetary terms , the current sheet and the analytical accounts are compiled in monetary terms. Recycled statement on the analytical accounts accounting of inventory compiled by the form in which besides the amount given and the number indicating the unit of measurement , since the incorporation of wealth and being kind .

Feature circulating statements on the analytical accounts is that the sum total of all initial and final balances and turnovers analytical accounts for site-specific accounting should reflect the amount of balances and turnovers on synthetic account , which lead to the development of the analytical accounts . This allows you to monitor the correctness of accounts to the accounts of accounting.

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