Posting accounting entries means registering correspondence between two accounts. Accounting entries are also called accounting formulas and account assignments. When making and accounting entries, the accountant indicates the accounts to be debited and credited, as well as the amounts that are subject to the business transaction. Accounting entries can be complex and simple.
It is necessary
an entry on the debit of one account and the credit of another
Instructions
Step 1
Any business transaction entails a change in the account balance in accounting. In view of this, the amount of the transaction is reflected in two accounts - on the debit of one of the accounts and on the credit of the other account. In accounting, this principle of reflecting business operations is also called double entry. That is, an accounting entry is a way of fixing a business operation in two different economically interconnected accounts.
Step 2
According to accounting rules, if one account is debited, then the other is automatically credited, thus changes in the company's liabilities and assets take place. That is, an increase in the balance on one account leads to a decrease in the balance of another account by the same amount.
Step 3
For example, let's withdraw money from the bank to the cashier and consider this business transaction in accounting. If you took 1000 rubles from the bank, then your bank account will decrease, and the availability of money in the cash desk will increase. To reflect this business operation, the accountant makes an entry on the debit of account 50 "Cashier" and the credit of account 51 "Current account". Since these two accounts are active, a debit balance of 1000 rubles appears in the debit of the "cash desk" account, and a credit balance of 1000 rubles appears in the "current account" account. That is, the asset of account 51 will decrease by 1000 rubles.
Step 4
The amount that participates in the operation is reflected in two accounts at the same time, on one of which it is shown what has decreased or increased, and on the other - at whose expense it was carried out. At the same time, the amount of turnover on the accounts remains the same.
Step 5
Postings are simple and complex. In a simple posting, one account is debited and one account is credited. In a complex transaction, one account can debit or credit multiple accounts, or multiple accounts debit one account.
Step 6
In manual accounting, the accounting entries are recorded in the business journal. If accounting is carried out in the 1C program, a certain accounting technology is created by creating primary accounting documents. Entries are made here automatically.
