Statistical registration forms and reports to territorial statistics bodies. The procedure for drawing up specialized reporting forms Form 6 apk sample filling

Specialized reporting forms include:

F No. 5-APK “Report on the number and wages of employees of organizations”; F No. 6-APK “Report on industry performance indicators of the organization”;

F No. 8-APK “Report on costs of main production”; F No. 9-APK “Information on production, costs, cost of sales of crop products”; F No. 13-APK “Information on production, costs, cost of sales of livestock products”; F No. 15-APK “Report on the presence of animals”; F No. 16-APK “Product balance”; F No. 17-APK “Report on agricultural machinery and energy.”

This reporting reveals the specifics of the activities of an agricultural enterprise.

Form No. 5-APK reflects information about the number of personnel of the organization and their wages. The form reflects the average annual number and accrued amount of wages for the year and social payments of workers engaged in agricultural production, permanent workers, seasonal and temporary workers, employees, specialists, payroll workers of other enterprises, institutions and organizations involved in /x work, workers employed in auxiliary industrial enterprises and crafts” takes into account permanent, seasonal and temporary workers, as well as employees of auxiliary industrial production, workers engaged in other types of activities.

In separate lines indicate the number of man-days and man-hours worked during the year by all employees of the enterprise.

F. No. 6-APK “Report on industry performance indicators of agribusiness organizations” consists of 8 sections: I “Included in the consolidated report” in column 3 the number of organizations included in the report is indicated according to their actual organizational and legal form in accordance with the constituent documents. The column “Amount of authorized capital, total” shows the amount of the authorized capital of the organization in accordance with the approved constituent documents.

Section II is a breakdown of individual indicators of Form No. 1, necessary for analyzing the financial condition of agricultural organizations.

Section III “Decoding of indicators form No. 2” reflects revenue from the sale of agricultural products of own production and products of its processing (D62 K90). The costs of producing agricultural products of own production and processed products are shown as a separate line (Dt 90 Kt 43). Reflects the revenue from the sale of industrial products produced in your organization, as well as the costs of producing these products. The line “Revenue from the sale of goods” reflects the turnover of goods sold, and their purchase price is shown in the line “Cost of goods sold”. Separate lines show: services provided and work performed to parties - revenue and costs.

Section IV “Certificate of taxes and fees” discloses information about the existence of debts on taxes and fees, their accrual and payment to the relevant budgets in accordance with tax returns and tax audit reports.

Section V provides “Information on the progress of implementation of the Federal Law “On the financial recovery of agricultural producers.”

Section VI “Certificate of financial results of single agricultural tax payers” is filled out only by enterprises paying UST.

Section VII provides “Information on means of financing long-term investments and financial investments.” The table reflects the movement of own and attracted sources of financing, long-term investments and financial investments for the reporting year and the same period of the previous year.

Section VIII provides a “Certificate on settlements of federal state unitary enterprises with the owner”, filled out by federal state unitary enterprises subordinate to the Ministry of Agriculture of Russia.

Form No. 8-APK “Report on the costs of main production” reflects production costs for the main industries (crop production, livestock farming, auxiliary production, etc.) by cost elements: material costs, labor costs, social contributions , depreciation, other costs. Costs are subdivided: total for production of products, including crop and livestock products, they are shown for the corresponding periods of the current and previous years. To fill out this form, use data from accounts 20, 23, 25, 26. The form is filled out based on data from consolidated personal accounts (production reports) No. 83-APK of industries and productions, or on the basis of data from statement No. 84-APK of analytical accounting of production costs .

Form No. 9-APK “Report on production, costs, cost and sales of crop products” reflects data on the production of all types of crop products, the cost of funds and labor for their cultivation, as well as operations for the sale of crop products. Fill out the form based on analytical accounting data for subaccount 20/1 “Crop production” and account 90 “Sales”. Section 1 “Crop products produced” includes data on the production of all types of crop products and the costs of their cultivation. The sown area is reflected for each crop. Section 2 “Crop products sold” reflects the sale of crop products of own production, including processed products. To fill out this section, use data from account 90 “Sales”.

In Form No. 10-APK “Report on Targeted Financing Funds” » the agricultural organization shows what types of subsidies and how much it received from the budget for the reporting year. Form indicators are indicated in thousand rubles. There are ten columns in the table: 1 “Name of indicator”. 2. line codes are indicated. 3 “Balance at the beginning of the reporting period”, 4. “Accrued”, 5. “Including from the federal budget”, 6. “Actually received”, 7. “Including from the federal budget”, 8 “Balance at the end of the reporting period” period", 9 "Including from the federal budget", 10 "For reference: estimated amount of subsidies according to the organization"

F. No. 13-APK “Report on production, costs, cost and sales of livestock products” includes 2 sections: livestock products produced and livestock products sold. The first section reflects data on the production of all types of livestock products and the costs of raising, rearing and fattening livestock, both our own and those received from participating farms. This section is filled out based on analytical accounting data for subaccount 20/2 “Livestock”. The second section reflects transactions for the sale of livestock products recorded on account 90 “Sales”.

The form reflects, line by line, the relevant data for each branch of livestock farming: cattle, pig breeding, sheep and goat breeding, sheep breeding, poultry farming, horse breeding, beekeeping, fur farming, fish farming, fishing and aquatic biological resources, rabbit breeding, sericulture, and other livestock sectors.

The columns in the report reflect indicators characterizing the state of each livestock sector: average annual livestock, maintenance costs. The columns also reflect the output for each group of animals: name of product, unit of measurement, number of units. The last columns determine the cost of each type of livestock product: total costs and per unit of product, as well as direct labor costs for the product.

The second section, “Livestock products sold,” reflects the sale of livestock products of own production, including processed products.

In f. No. 15-APK “Report on the availability of animals” discloses the number and total book value of animals by main groups and species. To fill out this form, use data from account 11.t. Availability of animals includes livestock transferred for rearing to private individuals under contracts. For reference, this form contains data on the number of purchased breeding animals and poultry, breeding eggs and seed from breeding producers. The report and certificate are drawn up on the basis of the final data of the statement f. No. 73-APK “Statement of analytical accounting of animal movements” for December of the reporting year.

In f. No. 16 - AIC “Balance of Products” reflect the movement of agricultural products for the reporting year. In physical terms (in cents), the report shows the availability at the beginning of the year, the gross collection minus unused waste, purchases and receipts from outside, the consumption of products through the main channels of its use and the balance at the end of the year for each type of agricultural product. To fill out this form, use data from accounts 43, 10/"Feed, seeds and planting material." The form is built in the form of a balance sheet: the types of products are reflected in the rows, and their movement over the year by income and expense is reflected in the columns. At the end of the form, a certificate is given about the processing of grains and legumes into compound feed, feed mixtures and pellets in physical mass (Dt 20/3 Kt 43).

In f. No. 17-APK “Report on agricultural technology and energy” reflect information on the movement of agricultural machines. The form is compiled on the basis of data from inventories or inventory lists of fixed assets and cards for recording the movement of fixed assets.

The form provides data on tractors and combines of all brands, tractor trailers, seeders, milking machines, feed dispensers, etc.

CHANGES IN THE CHART OF ACCOUNTS ACCORDING TO PBU 18/02.

In PBU 18/02 “Accounting for corporate income tax calculations”, instead of the definitions “deferred tax assets” and “deferred tax liabilities”, the definitions “change in the value of deferred tax assets” and “change in the value of deferred tax liabilities” are used. The line “Deferred tax assets” reflects the amount of deferred tax assets calculated in accordance with PBU 18/02 “Accounting for income tax calculations”. To determine the amount of the deferred tax asset, you need to multiply the deductible temporary difference by the income tax rate. PBU 18/02 allows you to reflect in accounting and financial reporting the difference between the tax on accounting profit (loss) and the tax on taxable profit reflected in the tax return at a profit. In each reporting period, the amount of income tax from accounting profit (loss) is initially determined and reflected in accounting regardless of the amount of taxable profit (loss) - Debit 99 Credit 68 or vice versa. Then the amount of income tax is reflected, calculated from those differences that arise between accounting and taxable profit. Temporary differences are income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax in another or other reporting periods. At the same time, the identification of deductible temporary differences means that in the reporting period the profit generated according to the accounting rules is less than the profit recognized in tax accounting. Deductible temporary differences arise as a result of: the use of different methods for calculating depreciation for accounting purposes and for the purposes of determining income tax; loss carried forward, not used to reduce income tax in the reporting period, but which will be accepted for tax purposes in subsequent reporting periods, unless otherwise provided by the legislation of the Russian Federation on taxes and fees; application, in the case of the sale of fixed assets, of different rules for recognizing for accounting and tax purposes the residual value of fixed assets and expenses associated with their sale; the presence of accounts payable for purchased goods (work, services) when using the cash method of determining income and expenses for tax purposes, and for accounting purposes - based on the assumption of temporary certainty of the facts of economic activity; other similar differences. To summarize information about the presence and movement of deferred tax assets in accounting, account 09 “Deferred tax assets” is intended. In accounting, an entry is made for the amount of the deferred tax asset - Debit 09 Credit 68. The repayment of the deferred tax asset is reflected in accounting entry - Debit 68 Credit 09. Thus, the line “Deferred tax assets” reflects the debit balance of account 09 “Deferred tax assets". The line “Deferred tax liabilities” reflects the amount of deferred tax liabilities calculated in accordance with the requirements of PBU 18/02. This is the balance credit to account 77. To calculate the deferred tax liability, you multiply the taxable temporary difference by the income tax rate. This indicator indicates that the organization has income tax liabilities to the budget deferred for future periods. Their amount must be reflected in the balance sheet, even if it turns out to be below the established level of materiality. Dt68 Kt77ONO accrued; Dt77 Kt68 ON arable.

2) If the difference is negative, then the result is subtracted from the profit (added to the loss), in which case it is reflected in parentheses.

Paragraph 24 of PBU 18/02 now states that “changes in deferred tax assets and deferred tax liabilities, current income tax are reflected in the income statement.” It is also determined that if there are changes in deferred tax assets and deferred tax liabilities, they are disclosed in the notes to the accounts. reporting.

AUDIT OF OPERATIONS FOR SALES OF PRODUCTS (WORKS, SERVICES) AND FORMATION OF FINANCIAL RESULTS.

During the audit process, the auditor must analyze the correctness of accounting for income and expenses from ordinary activities on account 90, as well as other income and expenses on account 91.

Particular attention should be paid to the validity of recognizing revenue and other income, as well as financial results from ordinary activities, operating activities, and non-operating transactions, both for tax purposes and for the purpose of preparing financial accounting reports. Sources of information are: invoices, registers according to f. SP 3, statements according to f. No. SP11, reports on the sale of products, invoices, receiving receipts, acts for write-off of disposal of fixed assets and accounting certificates f.88 APK, etc.

During the inspection it is necessary to install and check:

1. Availability of contracts for the supply of products; 2. Correctness of their execution; 3. Compliance with the completeness of accounting and determination of revenue (income) on accounts 90, 91 during the year; correctness of maintaining synthetic and analytical accounting for accounts 90, 91 and 62, etc.

It is advisable to find out how effective internal control is and how much you can trust internal audit data. Weaknesses and strengths of internal control can be identified by drawing up specifications. questionnaire and testing on it in areas of control.

Weaknesses and strengths of internal control can be indicated in letters to the management of the client organization.

It is also necessary to establish the correctness of conduction. No. 11 APC according to Kt accounts 43, 41,42,45, 44, 90, 91 and 62, statements No. 60 APC, 61, 62, 63, 64, 65, 66, 67 APC. All these registers are interconnected, so you need to check them: 1. completeness and timeliness of reflection of the cost of sold products, works, services and revenue from the sale of these products. 2. Correctness of write-off of cost of goods sold; validity and correctness of attribution of commercial expenses; 3.accuracy and correctness of financial calculations. results from the sale of products, works, services.

At the final stage of the audit, the auditor must establish the correspondence of analytical accounting data for the sale of products, works, and services with synthetic accounting data (JO, General Ledger). By mutually reconciling the records of sales transactions in different registers, it is possible to establish the accuracy of the reflection of amounts and the correctness of the correspondence of accounts for these operations. The correctness of the turnover on Kt accounts 90, 91, 62 can be established by reconciling these data with the records on Dt 50 with the data in the table of debit turnovers. O. No. 1 AIC, according to Dt 51 accounts - g-o. No. 2 APK, according to Dt 66 – g-o. No. 4 AIC.

Audit of financial results formation .

When checking the reliability of the final result (profit or loss), the auditor must determine the compliance of the data with f. “Profit and Loss Statement” with entries in the general ledger, w. 15 APC and statement No. 76 APC. To establish the reliability of an arithmetic sum, Finnish. the result in the f.Report on p/u at the initial stage of the audit, it seems advisable to use balance sheet control methods. Audits show that in some organizations, due to poor qualifications of employees, Finns are unreasonably formed. results and incorrectly reflect the use of profits in accounting. Fin. the results come from the sale of products, works, services, fixed assets, intangible materials and other materials. values. Fin. the result can also be revealed from other operations unrelated to the sale and other disposal of property. Other income includes: income from equity participation; dividends; income from property rental; fines, penalties, penalties recognized by the debtor; income from damages; positive exchange rate differences, income on bonds, etc. of the Central Bank and other income. Other expenses include: costs of canceled production orders; uncompensated losses from downtime; legal fees and arbitration expenses; awarded fines, penalties, penalties for violation of contracts; losses from write-off of property (for which the statute of limitations has expired); uncompensated losses from writing off damage caused by a natural disaster; negative exchange rate differences and other expenses. In order to establish the reliability of the indicators of the final Finn. result, the auditor must check the correctness of accounting for production costs and calculation of product costs. All operations related to cost accounting must be confirmed by primary documents. By studying the details of primary documents, the auditor must ensure the reliability of these documents and the legality of the business transactions carried out. The auditor must also check the correctness of accounting and completeness of the reflection of revenue from sales of products; correct assessment of sold products; correctness and validity of accounting for other income; compliance of analytical accounting data of financial results with synthetic accounting data in housing. 15 of the AIC, General Ledger and reporting “income report. and losses."

When checking Finn. results, the auditor needs to check the correctness of the accrual and timely payment of income tax to the budget; the correctness of the formation of reserve capital in the joint-stock company at the expense of net profit. They also check the distribution of profits (dividend shares between the founders).

To summarize information on the final results of the organization’s activities, use a-p account 99. According to Kt 99, they reflect the profit received, and according to Dt, losses and payments for income tax and financial sanctions. Then account 99 is closed and the amount of net profit is written off to account 84.

Sources for checking the correctness of the formation and calculation of profits are accounting calculations; w-o. 15 agro-industrial complex; Main book; tax returns and reporting form No. 2.

In agriculture, specialized forms include: f. No. 5-APK “Number and wages of workers in agricultural enterprises (organizations)”, f. No. 6-APK “Main indicators”, f. No. 7-APK “Product sales”, f. No. 8-APK “Costs of main production”, f. 9-APK “Production and cost of crop production”, f. No. 13-APK “Production and cost of livestock products”, f. No. 15-APK “Presence of animals”, f. No. 16-APK “Product Balance”, f. No. 17-APK “Movement of main agricultural machinery and equipment.”

Let's consider the content and procedure for compiling these reporting forms.

Form No. 5-APK “Number and wages of employees of agricultural enterprises (organizations).” The report contains detailed information: on the number of employees of an agricultural organization by category and wages, on social payments by category of workers, on the use of the wage fund and the distribution of labor costs by industry and type of activity.

The main table of the report on page 010 reflects the average annual number of employees for the enterprise as a whole, the wage fund and the amount of social payments, on page 020 these data are reflected for employees engaged in agricultural production, on line 030 - for permanent workers, on pp. 031-050 - for the main categories of workers and separately for managers and specialists. In addition, data is provided for employees of other categories (pp. 055-085).

A separate table shows the distribution of labor costs for agricultural workers and office workers by industry and type of activity.

The report is compiled in the first part according to statements No. 58-APK, 59-APK, 78-APK, in the second part - based on data from personal accounts (production reports) of industries and productions f. No. 83-APK.

Form No. 6-APK “Main indicators”. This form provides both general economic indicators and indicators for specific types of activities.

The first group of indicators provides data on total gross income (p. 10), including crop production (p. 20), and livestock production (p. 30). The next group of general indicators is based on production costs.

The following are indicators for fixed assets: the average annual cost of all fixed assets (p. 90), including production fixed assets of the main activity (p. 100), production fixed assets of other industries (p. 110), non-productive fixed assets (p. 120 ).

Then, private indicators of energy capacity in the economy are reflected: total horsepower (p. 130), electricity generated by own power plants (p. 140), electricity received from outside (p. 150), total electricity supplied (p. 160), including - for production needs (p. 170).

The first group of indicators is determined by calculation, the second group - according to production cost accounts, the third - on the basis of accounting data in account 01 “Fixed assets”, the fourth - on the basis of the sub-account “Electricity supply” of account 23 “Auxiliary production”.

Two certificates are provided with this reporting form: about the material and technical means received under leasing and breeding stock as of January 1; about funds received from the special budget fund for preferential lending.

Data on leased property is filled in on the basis of analytical accounting for the corresponding subaccounts of account 03 “Profitable investments in material assets” and 08 “Capital investments”. Data on the receipt of leasing of breeding stock is filled out on the basis of analytical accounting for accounts 03 “Profitable investments in material assets” and 11 “Animals for growing and fattening”.

It should be noted that this reporting form (as well as some others) is overloaded with private information. Most of the indicators in this and a number of other forms of the annual report are available in the corresponding forms of statistical reporting, and the annual report should not duplicate the indicators of statistical reports.

Form No. 7-APK “Product sales”. Data on the sale of agricultural products, goods, works, and services performed externally is reflected here.

Pages 010-019 show sales of grain crops by type (including corn), pages 020-060 and 080-110 - industrial crop products, pages 070, 120-180 - potatoes, vegetable products, fruit growing, melons , subtropical crops, on page 200 - crop products of own production, sold in processed form.

Pages 230-414 reflect the sale of livestock products, including meat and meat products in terms of live weight.

Line 460 reflects the sale of products processed from purchased raw materials, line 470 - products processed from industries and crafts (except for the processing of agricultural raw materials), line 480 - sales of goods, line 490 - sales of works and services.

For the sale of each type of product, the quantity of products sold in kind, the full cost, and revenue are reflected; delivered to state funds; sold to enterprises and organizations. The table provides complete data on sales of products from all industries with the possibility of reflecting for each type of financial result of activity, since the full cost and revenue are reflected.

The table is filled out on the basis of the “Statement of sales of products, works and services of an agricultural enterprise” (form No. 62-APK), where the annual results are displayed in the form for December, taking into account the adjustment amounts. Attached to the table is a certificate “In addition, subsidies and compensation for expenses from the budget were received.”

Form No. 8-APK “Costs of main production”. This report provides information on the costs of main production by economic elements:

labor costs with deductions for social needs;

material costs included in the cost of production;

depreciation of fixed assets;

other costs.

For each economic element, the total costs of the main production are reflected, including for the main types of products produced - separately for crop production and livestock production. For reference, the report provides data on the costs of planting perennial plantings and growing perennial plantings (for each type, the total amount of costs, including wages with deductions for social needs).

The report and reference data are filled out on the basis of data from consolidated personal accounts (production reports) f. No. 83-APK.

Form No. 9-APK “Production and cost of crop production”. This report provides information on the production of crop products by its main types, its cost - in total and in the context of the main cost items, industry output by main types, unit cost of production, direct labor costs for the production of main types of products.

Page 0010 provides general data on the production and cost of grain and legumes (winter and spring crops) without corn: actual sown area; costs of everything, including wages with deductions for social needs, seeds and planting material, mineral and organic fertilizers; maintenance of fixed assets, including costs for fuels and lubricants, collection of products (total and per 1 hectare); cost of everything and units of production; direct labor costs for products.

According to this scheme, data on the main types of crop products is provided.

The report contains information (on pages 0251-0253) for annual and perennial grasses: the actual harvested area for hay and the total area of ​​crops on the farm.

The reference data reflects the costs for next year's harvest (number of hectares and amount). A separate appendix to the report gives the area of ​​orchards, vineyards, other perennial plantings and the gross harvest of pome fruits, stone fruits, berries, etc.

Report on f. No. 9-APK is compiled on the basis of data from consolidated personal accounts (production reports) f. No. 83-APK in general for the crop production industry for December under subaccount 20-1 “Crop production”.

At the end of the report, data on the land use of the farm is provided as of January 1 (according to state land records). Information on land use is provided on the basis of data from the land cadastral book with the use of inventory records of land (form No. INV-25-APK). If the farm has acquired plots of land, then data from the relevant acts for their recording are used (standard form No. 111-APK).

Form No. 13-APK “Production and cost of livestock products.” The report provides data on industries and types of animals on the production of livestock products by type and their cost.

Report page 010-040 reflects information on the cattle industry for each accounting group of animals: average annual livestock; costs of everything, including wages with deductions for social needs, food, maintenance of fixed assets; quantity of products received by their main types; production cost; direct labor costs for products.

For the cattle industry, according to the specified nomenclature of indicators, data on the main dairy herd is provided (page 010); for animals in growing and fattening (p. 020); for beef cattle. Similar data are provided for pig breeding, sheep breeding, poultry farming, horse breeding, etc.

For each accounting group of animals, the output in the corresponding units, the costs of the total output and the cost per unit of production are indicated. A table on the cost of live weight of livestock is attached to the report.

The data in the first part of the report on output and cost of each type of livestock product is filled out on the basis of information contained in the consolidated personal account (production report) of the livestock industry f. No. 83-APK.

Form No. 15-APK “Presence of animals”. This provides information on the availability of animals for each accounting group and species at the end of the year (heads and total book value of livestock). A certificate is attached to the report, which reflects losses from mortality and death of animals (at book value). The report and certificate are compiled on the basis of the final data of the statement f. No. 73-APK “Statement of analytical accounting of animal movements.”

Form No. 16-APK “Product Balance”. The report provides complete data on the movement of products in kind for the reporting year. The form is built in the form of a balance sheet: the types of products are reflected in the rows, and their movement over the year by income and expense is reflected in the columns.

The report is compiled by transferring the relevant data from the statement f. No. 46-APK for analytical accounting of material assets, goods and containers. The report contains a certificate of sale and issuance of products in the order of payment of labor to farm workers (at actual sales prices). The certificate is drawn up on the basis of analytical accounting data for product sales in the statement f. No. 62-APK.

Form No. 17-APK “Movement of main agricultural machinery and equipment” is included in the reporting, since industry experts have long expressed fair complaints about the lack of information in the annual reporting about fixed assets, which essentially decide the fate of agricultural production. Over the past 10 years, a number of farms have experienced irreversible changes in the composition of machinery and equipment, especially machines that decide the fate of production - tractors, combines, tillage machines, seeders, specialized harvesting machines, etc. Without objective information on these issues, managers enterprises and industries, the heads of regional agricultural authorities were deprived of the opportunity to purposefully take measures to correct the existing abnormal situation and to radically improve the structure of the machine fleet.

This report form provides data on the movement of machinery and equipment on the farm for the year: availability at the beginning of the year (column 1); everything arrived (column 2), including new ones (form 3); total retired (column 4), including written off (form 5); Availability at the end of the year (form 6).

Line by line in the report are the main types of agricultural machinery and equipment that decide the fate of production: tractors of all brands (excluding the tractors on which the machines are mounted); tractors on which the machines are mounted; tractor trailers, seeders, potato planters, tractor haymowers, all combines (including grain harvesters, corn harvesters, silage harvesters, potato harvesters, flax harvesters, beet harvesters); sprinklers, row and windrow harvesters, milking machines and units, feed distributors, manure removal conveyors. For each type of machinery and equipment, the report provides data on leasing received.

The introduction of this report will undoubtedly make it possible, over the next few years, to correct the difficult situation with the provision of agricultural production with the most important types of machinery and equipment.

The explanatory note to the annual report must: disclose the main provisions of the organization’s accounting policies and their compliance; indicate what deviations from the current rules are allowed in the report in accordance with clause 6 of PBU 4/99; disclose data on changes that occurred during the reporting year in the most important indicators - profitability, yield, productivity, capital, and the reasons for these changes; competently comment on significant changes in each table, highlighting the main areas for improving the organization’s activities.

The procedure for generating a profit and loss statement in an organization based on accounting data

Chart of Accounts

The above chart of accounts was compiled on the basis of Order of the Ministry of Finance of Russia dated October 31, 2000 N 94N. and changes introduced by Order of the Ministry of Finance of Russia dated 05/07/03 No. 38n, but is exclusively of an educational nature.

The given chart of accounts will be useful to students of accounting, because... opposite each account in the column “Relation to balance” the characteristics of the account are given. As you know, accounting accounts in relation to the balance sheet are A - active, P - passive, AP - active-passive. Separately, accounts with no balances are highlighted, BO - without balances.

Active accounts are designed to record the property of an enterprise. The balance (remaining) of the active account is reflected in the asset balance sheet. The balance of the active account should only be in the debit of the account.

Passive accounts are designed to record the obligations of the enterprise. The balance (remaining) of a passive account is usually reflected in the liability side of the balance sheet. The balance of the passive account should only be in the credit of the account.

Active-liability accounts can change the direction of the balance. The balance of an active-passive account may, depending on the situation, be either a debit account or a credit account. Depending on this, the balance of an active-passive account can be either an asset or a liability on the balance sheet.

Accounts marked as BO (without balance) are not included in the balance sheet. Such accounts are usually current accounts, i.e. the balances on them at the end of the month are transferred to some other accounts, and these accounts themselves are “closed”. Those. with proper record keeping, these accounts may have a balance during the month, but should not have a balance at the end of the month.

The following chart of accounts will be useful to students of accounting. For example, when solving problems of posting account balances, by defining an account attribute, you can easily determine where the balance should be attributed - to debit or credit. This chart of accounts will also be useful when drawing up a balance sheet. Using the account attribute it is much easier to determine which section of the balance sheet the balance should be attributed to.