All operations that are carried out in the course of the company's activities must be reflected in the accounting records. To simplify accounting, special accounts are used. Thus, in order to reflect a particular transaction, you must compose the correspondence of the accounts, that is, the posting.
Instructions
Step 1
First of all, approve the working chart of accounts. To do this, you can use the list of accounts approved by the order of the Ministry of Finance of Russia dated October 31, 2000. You can make additions to this document, for this there are free accounts, for example, from 30 to 39.
Step 2
A accounting entry is a correspondence of accounts that has a debit and a credit. All transactions are recorded using a double entry method, otherwise the balance sheet would not converge. First of all, you must understand what debit and credit are. Debit is what you owe; credit is what you owe. Debit amounts are always on the left side, they lead to a reduction in the organization's liabilities and an increase in assets. The loan is indicated on the right side, and the indicated amounts imply an increase in the company's liabilities and a decrease in assets.
Step 3
Let's say you calculate and pay salaries to employees involved in the sale of products (sellers). First of all, you must show the payment calculation. To do this, use account 70 "Payroll calculations" and 44 "Sales costs". Since you are forming your wage arrears to employees, put account 70 on credit. Accordingly, account 44 will be debit. The wiring will look like this: D44 K70.
Step 4
Paying wages, you must write off the company's debt to the staff from account 70, because you are repaying the debt. To do this, put the score 70 on debit. On the loan, put the account from which you are leaving the money. Let's say this is the cash desk of the organization, in this case, use account 50. The transaction will look like this: D70 K50. It turns out that account 70 was closed.
Step 5
To determine the financial result at the end of the reporting year, some accounts must be closed, that is, the amount must be transferred to another account. Let's say that you should write off the expenses indicated on account 20 at the end of the year to account 90. To do this, make a posting: D90 K20.
