Postings in accounting are systematized information that reflects the financial and business operations of the company. Based on them, annual accounts are drawn up and a balance is formed, profits are calculated and taxes are paid. Thus, postings are the basis of accounting.
Instructions
Step 1
Purchase the Unified Accounting Plan and instructions for its application, which are approved by order of the Ministry of Finance of the Russian Federation No. 157n dated January 1, 2010. Check for innovations and additions, since all transactions must be drawn up in accordance with the accepted legal norms. Otherwise, you may be subject to penalties during a tax audit. Read the basic rules adopted in these documents.
Step 2
Study the chart of accounts of accounting. It consists of eight sections and a list of off-balance sheet accounts. In total, 99 main accounts are used in accounting, which are divided into active, passive and active-passive. The active ones are those that show the state and movement of economic assets, and their increase is reflected in the debit. To characterize the state and movement of sources of funds, passive accounts are used, the increase of which is shown on the loan.
Step 3
Learn to determine which accounts characterize a given transaction. For example, payroll for workers employed in the main production. In that case, you will need account 70 "Payments with personnel for labor" and account 20 "Basic production". Since account 70 is passive, the accrual will be reflected on the credit, and the payment of wages to employees - on the debit.
Step 4
Compose the transaction for the business transaction. In the presented example, it will look like: debit 20 - credit 70. By the same analogy, all basic postings are made. In some cases, it is necessary to open a sub-account for a specific account, which will best characterize the operation. For example, the definition of value added tax must be indicated on the subaccount "Calculation of VAT", which is opened on account 68 "Calculations of taxes and fees". At the same time, it is assigned its own number that corresponds to the accounting policy of the enterprise.
