As a result, reports are calculated on accounting entries. Therefore, accounting plays a huge role, and the future of the company sometimes depends on its incorrect design: fines, acceptance of reports, etc. To reflect transactions, you need to know the chart of accounts and have primary documents.
It is necessary
- - 1C program;
- - chart of accounts of accounting;
- - primary documents confirming the operation.
Instructions
Step 1
An entry in a paper journal or a computer database of melons, indicating a change in the state of accounting of various objects, is called an accounting entry. It usually consists of credited and debited accounting and the quantity and value of the item.
Step 2
The double entry principle is used in the accounting entry for balance sheet accounts. This means that the posting is reflected both in debit and credit of the accounts participating in the business transaction.
Step 3
To compile the entries, the Chart of Accounts is used, which every self-respecting accountant should know as "our father". The basis for posting is the primary document: invoice, cash settlement order, etc. If the accountant does not have the necessary primary document at hand, he cannot reflect the transaction, as he will have problems with the tax authorities.
Step 4
Consider creating a ledger transaction with a specific example. You have an invoice and invoice for the purchase of goods for sale. The goods were shipped by the counterparty. In this case, 60 and 41 accounts are involved. It turns out Dt. 41 and CT. 60, and for the allocation of VAT - Dt. 19 and CT. 60.
Step 5
This posting is reflected in accounting and checked against the balance sheet. Summing up, we can say: in order to correctly make accounting entries, you need to thoroughly study the chart of accounts for various operations, have primary documents (they serve as confirmation of the validity of a business or financial transaction), be able to select the correct accounts and record them with posting.
Step 6
After completing the posting, for greater control, it is recommended to look at the balance sheet. In 1C, if the posting is incorrect, the balance sheet underlines the error in red. Books with a typical set of transactions and accounting textbooks will help to determine the transactions.