The main type of financial activity is accounting. It is one of the main types of business accounting. But the posting on accounting is the registration of correspondence of invoices in a documentary form. Usually, for financial transactions, a double account is opened: debit and credit.
It is necessary
special programs from the 1C cycle. For postings, 1C: accounting is best suited
Instructions
Step 1
For 2011, the procedure for conducting postings in accounting is prescribed and drawn up according to the Instruction on budgetary accounting, which was approved by the Ministry of Finance of Russia dated 30.12.2008 No. 148n. Firms need to be especially careful, because the real and nominal balance of the company depends on the accounting entries. And the company's profitability also depends on the balance sheet.
Step 2
The postings are double-counted for expense and income. To do this correctly, you need to know the classification of each of these indicators. So it is with assets and liabilities. To make the posting correctly, it is necessary to correctly classify monetary transactions and register them in the accounting.
Step 3
Having determined the types of assets and liabilities, you track their movements in the accounts, i.e. transition from assets to liabilities and vice versa. The correctness of the recording of the transaction in the asset and liability can be tracked in the end. Accordingly, assets and liabilities represent the balance. The balance of assets and liabilities must be equal. If this is not the case, then a mistake has been made somewhere.
Step 4
If you find an error, you need to check the classification of the accounts again and reconcile the balance that ensures the equality of assets and liabilities. When everything is corrected and all the values converge, then and only then the transactions are made correctly.
