Firstly.
Secondly.
Active-passive account 71
The accountable person receives money from the company's cash register to go to a third-party company and purchase something needed for the company. Often these are small purchases of office supplies and household supplies. When an accountable person receives money, the money does not disappear from the enterprise or go to a third party. This money still belongs to the enterprise; it is simply accounted for a specific person.
But for purely “active” or “passive” accounts, the incorrect allocation of the amount will be displayed as a red number.
Chart of Accounts Download
This is where we will need to sound the alarm, since “redness” is a mistake.
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Chart of accounts: assets, liabilities and analytics
Any operation that occurs at an enterprise in the course of its business activities must be reflected and recorded in the accounting registers. In other words, accounting must take into account all the organization’s income and expenses, the sources from which costly activities were carried out, the state of settlements with counterparties, and more. The grouping of liabilities or property according to homogeneous attributes, which can be expressed in monetary, labor or natural measures, is embodied in the Chart of Accounts.
Economic meaning of accounting accounts
If you imagine the system of accounts in the form of a two-sided table, you can see that it left side will represent an increase in the assets of the enterprise (debit), and the right one will represent their decrease (credit). Each account has its own number, from 01 to 99. The entire economic and financial “life” of the enterprise can be distributed among the corresponding accounting accounts. Main principle accounting methodology is called the double entry method. It is understood that the movement of an accounting object is reflected simultaneously on two accounts: an active one, where its receipt is recorded, and a passive one, which informs how this receipt occurred.
Active Account
Having touched upon the concepts of active and passive accounts, it is necessary to more thoroughly note their main differences. An active account always records the type of company funds. This could be cash, property, financial investments in third-party companies. The “activity” of an account is characterized by its indispensable debit balance (balance) - both at the beginning of the accounting period and at its end.
Passive account
A passive accounting account shows the sources that are used to generate assets. This can include the company’s liabilities (loans, credits), funds from the company’s owners (authorized capital), and the company’s profit.
The main difference between active and passive accounts begins at the stage of recording the initial (opening) balance. Unlike an active account, a passive account always has either a zero or a credit balance at the beginning and end of the period. For example, account 66, being passive, reflects the company's loans. Having a debt on the 1st day, the company reflects it on the credit of the account, and the repayment of the debt is recorded in its debit. If the loan amount is partially repaid, then at the end of the period the credit balance will still be recorded.
Active-passive accounts in accounting
However, there is a category of accounts for which both the initial and final expanded balances can be reflected in debit and credit. Such accounts are called active-passive and are used primarily when reflecting the company’s settlements with counterparties: employees, accountable persons, customers or suppliers. This also includes accounts that reflect the state of the enterprise’s settlements with the budget and social insurance.
Analytics of complex accounts
According to the method of reflecting economic information, accounts can be divided into analytical and synthetic. The synthetic account takes into account aggregate, general indicators characterizing the property or the sources that form it. To detail the information available on synthetic accounts, analytical accounts are used, which show the movement of funds by item (accounts 01, 04, 10, 41), names of counterparties (60, 62, 76 accounts) and so on. A kind of intermediate link between these two types of accounts can be called sub-accounts, which can be opened for complex accounts.
For example, account 10 is intended to account for the movement of materials.
Active and passive accounting accounts - table
In accordance with the Chart of Accounts, nine subaccounts are opened for it by type of materials. These include raw materials, fuel, spare parts, and those materials that are sent for processing and others. In turn, each subaccount displays its analytics. Fuel, for example, is detailed by brand and type of fuel and lubricants, spare parts - by nomenclature. However, both the balance and turnover of analytical accounts must be equal in amount to the same indicators of the synthetic account.
One of the accounting characteristics that confuses the novice accountant is represented by the A-P code. “A-P” means that the account is “active-passive”. The reason for the confusion, I think, lies in the following.
The main way to study accounting, especially the accounting of accounts and postings, is by memorization. And if you count how many pieces of information novice accountants try to remember, it is not surprising that nothing works. As a result, then even simple aspects of theory turn out to be incredibly difficult.
Judge for yourself, in terms of accounting accounts from the 60th accounts, on average there are 3 sub-accounts and 5 characteristics. It turns out that we offer our brain to remember on average (60 * 3 * 5) from 900 pieces of information. Moreover, by remembering without understanding, we waste energy and time.
This is how it is with the “active-passive” characteristic of accounts. In such accounts, the strict rule adopted for purely active and passive accounting accounts “breaks”. You lose confidence whether the account is entered correctly in the posting: Debit or Credit. But to me, everything seems much simpler:
Firstly. On an “active-passive” (AP) account, you no longer need to worry about the specified amount in the transaction. It will be more or less in “Debit” or “Credit” than allowed by the rules. It's simple - there will be no mistakes.
Secondly. For the balance sheet, the amount from “active-passive” accounts will go to the “Assets” table if the account balance is in Debit. And in the “Liabilities” table - if the balance is in the Loan.
And even these obvious steps are not important for novice accountants, since they do not do a balance sheet. But chief accountants need to know where will he go amount in Balance from active-passive account.
In addition, there are not many “pure” “active-passive” accounts. As it turns out, the chief accountant works with most of these accounts. Here is the main list of “active-passive accounts” used in all enterprises: 68, 69, 71, 75, 84, 99. And 40 account in manufacturing enterprises.
The essence of “active-passive accounts” (AP) is that information on them can “flow” from “Asset to Liability” and vice versa. Let's see how this works on common scores such as 71, 68 and 69.
Active-passive account 71
71 accounts account for settlements with accountable persons. Who are these people? You may think that these are employees of the company, but it turns out that this is not entirely true. These people will be employees when they do work at the enterprise for which they receive wages, so to speak, provide a service to the enterprise for a fee. Accountable persons are certain units of the company itself that help carry out the activities of the company. The essence of such units is that they are “settled for the company” at a distance, i.e. not from the company's cash desk and not through a bank. How does this happen?
The accountable person receives money from the company's cash register to go to a third-party company and purchase something needed for the company.
Chart of accounts for enterprises, 2018
Often these are small purchases of office supplies and household supplies. When an accountable person receives money, the money does not disappear from the enterprise or go to a third party. This money still belongs to the enterprise; it is simply accounted for a specific person.
Imagine a mother sends her child to the store. The mother takes money from her wallet and gives it to the child so that he can pay at the store. Throughout this event, until the child reaches the cash register and takes out money for payment, the money in the child’s hands is still mom’s money ( family budget). It’s just that this money in the accounting moved from one area (wallet) to another area (child’s pocket). But in essence, this money is still the parents’ (family budget).
Likewise, the money given to the accountable person still belongs to the enterprise. And therefore they will be in the Balance Asset.
By drawing up the posting, we will find that issuing money from the cash register to the accountable person will increase the Debit 71 account. This amount will be calculated in the Balance sheet in the “Assets” table.
It is clear that the accountable person buys for an amount no more than what was given to him, do you agree? In reality, it often happens that the accountant did not have enough money, and he added his personal money to buy. It turns out that I spent more money than I received from the cash register. When the accountant in the accounting department reports on purchases (provides documents, and we make the posting), it turns out that the amount of Credit for 71 will be greater than for Debit.
This is how the credit balance turns out, i.e. the company's debt appears to the accountant, who "paid extra" for the company with his own money. Now the balance of the Loan will go to the Balance sheet in the “Liability” table.
Active-passive tax accounts
As for accounts 68 and 69, these are tax accounts. The credit of these accounts is the debts of our company. If an enterprise transfers a large amount of taxes to the state, it will turn out that more went into the Debit of these accounts than was in the Credit. Then the state will become indebted to our enterprise.
To summarize this article, I would like to note that, in my opinion, there is no point in memorizing these accounts by heart. In the balance sheets, any balance in these accounts: be it Debit or Credit, will not be an error and you will not see any “redness”.
But for purely “active” or “passive” accounts, the incorrect allocation of the amount will be displayed as a red number. This is where we will need to sound the alarm, since “redness” is a mistake.
As for the balance sheet, in 1C programs it is filled out automatically. In the completed Balance form, you can view which accounts (Debit / Credit) the numbers came from.
As you can see, with actively passive accounting accounts, everything is much simpler than it seems at first. We'll see you in the next article, where we'll summarize.
Accounting
Chapter 2. System of accounting accounts
Active Accounts
Active accounting accounts keep records of the movement of the enterprise's assets, i.e. availability, receipt and disposal of economic assets.
Active account scheme
Active accounts have the following features:
- they reflect the presence and movement of economic assets and property of the enterprise;
- the opening balance is always a debit balance and shows the availability of funds at the beginning of the reporting period;
- debit turnover reflects the receipt of funds;
- loan turnover shows the outflow of funds;
- The final balance is always a debit balance and shows the balance at the end of the reporting period.
The final balance is calculated using the following formula:
Sk = Sn + Od - Ok
The main active accounts include:
01 - “Fixed assets”;
04 - “Intangible assets”;
10 - “Materials”;
20 - “Main production”;
43 - « Finished products»;
50 - “Cashier”;
51 - “Current accounts”;
52 - “Currency accounts”;
58 - “Financial investments” (in shares and other securities).
Let's look at how accounting is kept on active accounts using the following example.
Active and passive accounting accounts
Example 2.1. Maintaining records on active accounts.
At the beginning of the month, the company’s warehouse contained various materials worth 22,000 rubles. The following are reflected during the month: business transactions related to the movement of materials:
Exercise. Create an active account 10 “Materials”, calculate the turnover of debit, credit and balance at the end of the month.
In the debit of account 10 “Materials” we enter the cost of materials at the beginning of the month (Сн). Next, we post transactions related to the movement of materials into debit and credit. We record the transaction number and amount on the debit side of account 10 if the operation reflects the receipt of materials, or on the credit side of the account if the operation involves a disposal of materials. Then we calculate debit turnover as the sum of all transactions for the receipt of materials and credit turnover as the sum of transactions associated with the disposal of materials. Next, we calculate the ending balance.
Passive accounting accounts keep records of the sources of economic assets. By analogy with active accounts, we can say that passive accounts keep records of the movement of the enterprise's liabilities. The main liabilities or sources of formation of economic assets include all types of capital, profits and liabilities of the enterprise.You can give the following characteristic passive account:
On passive accounts, records are kept of the sources of formation of the enterprise’s economic assets, i.e. capital and liabilities (debt) of the enterprise;
the opening balance is always a credit balance and shows the amount of capital or the presence of liabilities of the enterprise at the beginning of the reporting period;
debit turnover shows a decrease in the capital or liabilities of the enterprise;
loan turnover shows an increase in the capital or liabilities of the enterprise;
The final balance is always a credit balance and shows the amount of capital or liabilities of the enterprise at the end of the reporting period.
The final balance is calculated using the following formula:
Sk = Sn + Ok - Od
Passive account scheme
The main passive accounts include:
80 - “Authorized capital”;
82 - “Reserve capital”;
83 - “Additional capital”;
99 - “Profits and losses”;
66 - “Calculations for short-term loans and borrowings”;
67 - “Calculations for long-term loans and borrowings”;
60 - “Settlements with suppliers and contractors”;
68 - “Calculations for taxes and fees”;
69 - “Calculations for social insurance and security”;
70 - “Settlements with personnel regarding wages.” Let's look at how accounting is done on passive accounts using the following example.
Example: Keeping records on passive accounts.
At the beginning of the month, the company owes the bank for a loan of 80,000 rubles.
During the month, the following business transactions related to lending to the enterprise were reflected:
Task: Create passive account 66 “Settlements on short-term loans”, calculate turnover and balance.
Account 66 “Settlements on short-term loans”
Active-liability accounts balance
Active-passive accounting accounts keep records of settlements with various organizations or individuals, i.e., records of receivables and payables.If an enterprise uses attracted or borrowed funds, then it has accounts payable to other organizations or individuals who are creditors of this enterprise.
If the enterprise is owed by other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is called receivable.
Debtors owe the enterprise, and creditors owe the enterprise itself. The word "debit" is derived from the Latin word debet, which means "must", and "credit" is derived from the Latin word credo, which means "believe".
Active-passive account scheme:
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Opening balance - the presence of accounts receivable at the beginning of the reporting period |
Opening balance - the presence of accounts payable at the beginning of the reporting period |
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Debit turnover: increase in accounts receivable; reduction of accounts payable |
Loan turnover: increase in accounts payable; reduction of accounts receivable |
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Final balance - the presence of receivables of the enterprise at the end of the reporting period (when it, the enterprise, is owed) |
Final balance - the presence of accounts payable to the company at the end of the reporting period (when it, the company, should) |
The main active-passive accounts include:
71 - “Settlements with accountable persons”;
75 - “Settlements with founders”;
76 - “Settlements with various debtors and creditors”;
99 - “Profits and losses.”
On account 71, settlements with accountable persons are carried out. Accountable persons are the employees of the enterprise, who are given money from the cash register for travel expenses or business needs, i.e., for the purchase of goods for small amounts. After the employee has spent the money received, he must report, i.e. provide invoices for the purchase of goods, railway or air tickets, hotel bills, etc. All this is approved in the advance report, which is submitted by the accountable person. These costs are usually written off as manufacturing costs.
Let's look at examples of how accounting is kept on active-passive accounts.
Example: Keeping records of settlements with accountable persons.
At the beginning of the month, the accountable person Petrov A.S. owes the company 500 rubles. (accounts receivable).
During the month, the following business transactions related to accountable persons were reflected:
Exercise. Create active-passive account 71 “Settlements with accountable persons”, calculate turnover and balance.
In order to determine the final balance on an active-passive account, you need to calculate all debit amounts, including the opening balance, and in the same way you should calculate the total credit amount. The final balance on the active-passive account will be where the amount is greater, and will be equal to the difference between the debit and credit amounts.
Account 71 “Settlements with accountable persons”
Regarding account 99, which was previously considered passive, the following should be said: all enterprises operate with the main goal of making a profit, but if for some reason they incur losses, then in this case account 99 becomes active-passive. Let's look at an example of how accounting is kept on account 99 “Profits and losses”.
Example: Keeping records of profits and losses. At the beginning of the month, the company has a loss of 4,000 rubles.
The following business transactions were reflected during the month:
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1. Profit received from product sales |
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Analytical – accounts that are used for detailed characteristics of the object of observation. They open in the development of each synthetic account. Active-passive account structure:
Accounts in which the organization's property, its obligations and business processes are reflected in a generalized form are called synthetic. For example, these are the accounts “Fixed assets”, “Payroll calculations”, etc. Accounting carried out on synthetic accounts is called synthetic. It is conducted only in monetary terms. For operational management economic activity, as well as control over the safety of property, generalized data obtained using synthetic accounting is not enough. For example, in addition to data on the total amount of fixed assets, it is necessary to have information about each object of fixed assets separately (building, equipment, machinery, etc.); in order to have a complete understanding of settlements with personnel regarding wages, you need to know the details of settlements with each employee individually (Petrov, Sidorov, etc.). To obtain detailed, disaggregated, analytical data about accounting objects, analytical accounts are used. Accounts that reflect detailed data on each individual type of property, obligations of organizations and processes are called analytical. Accounting carried out on analytical accounts is also called analytical. Analytical accounts are opened in addition to synthetic ones for the purpose of detailing them and obtaining specific indicators for each individual type of property, source of property formation, and business transaction. For example, analytical accounts “Gasoline”, “Diesel Oil”, etc. can be opened for the synthetic account “Materials”. In this case, analytical accounts will show the movement of each material separately. Obviously, the following conditions will be met. The amounts of debit and credit turnover of analytical accounts will be respectively equal to the debit and credit turnover of the synthetic account combining them. The sum of the initial balances of analytical accounts will be equal to the initial balance of the synthetic account combining them. The same can be said about ending balances. Characteristics of a passive account1. Reflect the sources of formation of economic assets.2. They are in the liability side of the balance sheet. 3. The opening balance is in the credit of these accounts and reflects the availability of sources at the beginning of the reporting period (Snach). The balance of a passive account is always in credit and is either greater than or equal to zero. 4. An increase in the sources of economic funds is reflected in the credit of these accounts, called credit turnover (CR). 5. A decrease in sources is reflected in the debit of these accounts, called debit turnover (DO). Example of a passive account Let's consider passive account 70 "Settlements with personnel for wages." We will assume that there was no initial balance on the account (i.e. it is equal to zero). Let's assume that the following operations occur: 1. The salary of the company’s employees was accrued in the amount of 30,000 rubles. The account increases (since the company has a debt to employees until salaries are paid), the increase in the passive account occurs on the loan. Solution: We open an account and enter the initial balance, then we post the transaction amounts: the amounts that decrease the account are placed in the debit of the account (according to the passive account scheme), and the amounts that increase the account are placed in the credit of the account (according to the characteristics of the passive account). |
Accounting accounts are simpler and less labor-intensive for current accounting than, for example, the balance sheet of an enterprise. They have a fairly simple structure and consist of the following elements- name and account number, as well as debit and credit sides.
From an economic point of view, a distinction is made between active and active accounts. Their division is based on the purpose of debit, credit and balance.
Active account
Active accounts are designed to record the status and changes in the company's funds in the context of the types of their formation. They are responsible for its property and debts; active accounts reflect the movement of the enterprise’s assets. Active accounts include information about company funds that are in bank accounts, warehouses, etc.
On them, the initial (reflects funds at the beginning of the period) and ending balance, as well as an increase in funds is recorded in the debit of the account, a decrease in household assets - in the credit of the account.
Key active accounts include:
Fixed assets (account 01) - this account records the movement of the company's fixed assets;
Intangible assets (04) - the account is used to account for the movement of intangible assets, as well as investments in R&D;
Materials (10) - used to take into account changes in the volume of materials, raw materials, fuel, semi-finished products, etc.;
Main production (20) - serves to account for production costs;
Goods (41) - used to account for valuables acquired as goods for resale or processing;
Finished products (43) - used to account for the volume of finished products;
The organization's cash register (50) and current accounts (51) - takes into account, respectively, the movement of the company's money in the cash register and on the current account.
The difference between active accounts and passive accounts is that they have a debit opening balance and an ending balance. Another difference is that debit turnover means an increase in funds, and credit turnover means a decrease.
Passive account
Passive accounts keep records of the sources of formation and movement of funds of the enterprise. They display transactions that change the amount of assets and the composition of debts of the enterprise. They are designed to take into account the company's obligations to partners, employees or the state.
In passive accounts, the beginning, ending balance, and increase in funds are recorded against the loan. A decrease in household assets is shown as a debit. The main passive accounts include:
Calculations for short-term (66) and long-term loans and borrowings (67) - are used to take into account the state of short-term (up to a year) and long-term (more than a year) borrowings;
Payroll calculations (70) - used to record information on the payment of salaries, as well as income from shares;
Authorized (80), reserve (86) and additional capital (87) - serves to record information on the movement of all types of capital of the company.
There are also active-passive accounts that reflect the company’s property and the sources of its formation. Active-passive accounts include accounts that take into account the company’s settlements with suppliers, founders, contractors, tax deductions, insurance and pension costs.
On active accounting accounts records are kept of the movement of the organization's assets, i.e. availability and movement of economic assets. Active accounts have the following features (see Fig. 11):
- - the opening balance is always debit and shows the availability of funds at the beginning of the reporting period;
- - debit turnover reflects the receipt of funds;
- - loan turnover shows the outflow of funds;
- - the final balance is always a debit balance and shows the balance at the end of the reporting period.
The final balance is calculated using the following formula:
The main active accounts include:
- 01 - “Fixed assets”;
- 04 - “Intangible assets”;
- 10 - “Materials”;
- 20 - “Main production”;
- 43 - “Finished products”;
- 50 - “Cashier”;
- 51 - “Current accounts”;
- 52 - “Currency accounts”;
- 58 - “Financial investments” (in shares and other securities).
Rice. 71. Active Account Scheme
Let's look at how accounting is kept on active accounts using the following example.
At the beginning of the month in stock joint stock company“Romashka” contained various materials worth 25,000 rubles. During the month, the following business transactions related to the movement of materials were reflected:
Exercise: create an active account 10 “Materials”, calculate the turnover of debit, credit and balance at the end of the month.
In the debit of account 10 “Materials” we enter the cost of materials at the beginning of the month (Сн). Next, we post transactions related to the movement of materials into debit and credit. We record the transaction number and amount on the debit side of account 10 if the operation reflects the receipt of materials, or on the credit side of the account if the operation involves a disposal of materials. Then we calculate debit turnover as the sum of all transactions for the receipt of materials and credit turnover as the sum of transactions associated with the disposal of materials. Next, we calculate the final balance:
Account 10 “Materials”
On passive accounts records are kept of the own sources of formation of economic assets, i.e. capital, profit and reserves of the organization. By analogy with active accounts, we can say that passive accounts keep records of the movement of the enterprise's liabilities. Passive accounts have the following features (Fig. 12):
- - the initial balance is always a credit balance and shows the value of the organization’s own sources at the beginning of the reporting period;
- - debit turnover shows a decrease in the organization’s own sources;
- - loan turnover shows an increase in the organization’s own sources;
- - the final balance is always a credit balance and shows the value of the organization’s own sources at the end of the reporting period.
The final balance is calculated using the following formula:
The main passive accounts include:
- 80 - “Authorized capital”;
- 82 - “Reserve capital”;
- 83 - “Additional capital”;
- 96 - “Reserves for future expenses”;
- 98 - “Deferred income”.
Rice. 12. Passive Accounting Scheme
Let's look at how accounting is done on passive accounts using the following example.
At the beginning of the month, the enterprise's reserve capital amounted to 54,000 rubles. During the month, the following business transactions related to the movement of reserve capital funds were reflected:
Exercise: create a passive account 82 “Reserve capital”, calculate the turnover of debit, credit and balance at the end of the month.
In the credit of account 82 “Reserve capital” we enter the balance of the reserve capital at the beginning of the month (Сн). Next, we post into debit and credit transactions related to the movement of reserve capital funds. Then we calculate debit turnover and credit turnover. Next, we calculate the ending balance.
Account 82 “Reserve capital”
End of the table
On active-passive accounting accounts records are kept of settlements with various organizations or individuals, i.e. accounting for receivables and payables (Fig. 13). If an organization uses attracted or borrowed funds, then it has accounts payable to other organizations or individuals who are creditors of this enterprise. If an organization owes money to other organizations or individuals, then these debtors are called debtors, and their debt to the enterprise is called a receivable.
Rice. 13.
The main active-passive accounts include:
- 60 - “Settlements with suppliers and contractors”;
- 62 - “Settlements with buyers and customers”;
- 71 - “Settlements with accountable persons”;
- 76 - “Settlements with various debtors and creditors.”
Let's look at an example of how accounting is kept on active-passive accounts. At the beginning of the month, the accountable person Petrov A.S. owes the company 500 rubles. (accounts receivable). During the month, the following business transactions related to the accountable entity were reflected:
Exercise: draw up active-passive account 71 “Settlements with accountable persons”, calculate turnover and balance.
In order to determine the final balance on an active-passive account, you need to calculate all debit amounts, including the opening balance, and in the same way you should calculate the total credit amount. The final balance on the active-passive account will be where the amount is greater and will be equal to the difference in the debit and credit amounts.
Account 71 “Settlements with accountable persons”
- Next - JSC.
In addition to classic active and passive accounts in accounting so-called active-passive accounts are used. Many specialists have difficulty working with these tools, but the main thing is to understand the essence of what is happening.
Active-passive accounts are used primarily for working with payment documents.
If the title of the document contains the word “calculation”, then this means an example of correspondence between an active and passive account.
Active passive accounts examples
Account 71 is used primarily for settlements with persons to whom funds are issued on account. This category includes enterprise employees purchasing goods or services for business needs, as well as business travelers. As a rule, we are talking about relatively small amounts.
After a company employee spends the money received, he is obliged to report to the accounting department. For this purpose, receipts for hotel accommodation, air, railway and other tickets, as well as receipts for the purchase of goods are submitted to the financial department. All documents are submitted in the form of an advance report.
Active and passive accounts
In general, active-passive accounts reflect accounting transactions not only with individuals, but also with organizations for which accounts payable and receivable are kept.
An enterprise that uses borrowed or borrowed funds in its activities forms its accounts payable to individuals and organizations at their expense. In this situation, the mentioned counterparties act as creditors.
When individuals or organizations owe a certain amount back to a company after a predetermined period, it is called a receivable.
Active and passive accounting accounts
The difficulty in determining the active-passive account is largely contrived. Any accounting document whose title contains the word “calculation”, such as “settlements with the budget” or “settlements with personnel” is related to active-passive accounts. With their help, an enterprise records the financial results of its activities (losses or profits), controls office work, monitors accounts payable and receivable, and keeps records of settlements with counterparties from various groups.
Types of actively passive accounts
The most common among active-passive accounts:
- 99 – Profits and losses
- 91 — Other income and expenses
- 90 - Sales
- 76 — Settlements with various debtors and creditors
- 62 – Settlements with customers
- 60 — Settlements with suppliers.
But how to determine which function in this moment performs counting - passive or active?
Imagine that, based on documents, the fact of sale of goods in favor of buyers is recorded. Based on this event, accounts receivable appear, which are included in the group of enterprise assets. The occurrence of such debt is recorded in the debit of 62 accounts, and after its repayment the amount will go to. If the appearance of an asset is recorded as a debit and its decrease is shown as a credit, 62 shows signs of an active account.
Active-passive accounts include
Active-passive accounts display the sources of formation of the enterprise's assets (passive function), as well as the assets of the enterprise itself, in particular the property of the organization (active function). An active-liability account can have a one-way balance, for example, only in debit or only in credit, and a two-way balance in both directions.
Which accounts are passive and which are active?
When working with active accounts, transactions to increase the asset are recorded in the debit part. In the same part, the final balance of the selected account at the end of the reporting period is recorded, if there is such a balance. If the transaction caused a decrease in the asset, it is recorded in the credit column. In general, active accounts are used to record the organization’s property, which includes goods, materials, equipment and cash.
Passive accounts display the change, movement and status of the company’s sources of funds, i.e. accounting of all events occurring on them.
Closing balance of active liability account
Active-passive accounts are used by accountants to record settlements with third parties and organizations. Only on such accounts is it possible to record relationships with the creditor and debtor at a time. Understanding the purpose of active-passive accounts greatly simplifies working with this accounting tool and moves it from the category of “complex and incomprehensible” to the category of “simple and convenient” methods of accounting for settlements with individuals and organizations in the accounting department.
The difference between an active account and a passive account
The main difference is the nature of the balance. Active accounts, in addition to the company’s property, reflect its rights to claim receivables, which are registered with certain individuals or legal entities. The balance of active accounts falls into the “Asset” balance column.
Passive accounts serve to record the organization’s obligations and record all events related to the movement through sources of increase or decrease in the enterprise’s property. The balance on such accounts falls into the “Liability” balance sheet column.
The balance on active-passive accounts has an expanded form in the balance sheet - an asset is recorded as a debit, and a liability as a credit.
Advice from Sravni.ru: Let's summarize. Active-passive accounts record the settlements of our enterprise with legal and individuals. If they owe us - this is an asset, the transaction is recorded as a debit. If we owe is a liability, the result is recorded in the credit column.