Financial institutions use a systematic list of accounts to register various transactions, which is developed in accordance with generally accepted international practice. A chart of accounts is required for all financial institutions. Accounts reflect operations that are determined by the regulations of the National Bank and this legislation.
It is necessary
software for analytical accounting
Instructions
Step 1
Accounts provide multicurrency accounting of transactions, analytical accounts provide analytical accounting and are detailed accounting accounts that are accurate to a specific unit of value or a specific employee of the organization. Analytical accounts are only partially accounting. Those accounts for which the opening of analytical accounts is not required are simple accounts. Complex accounts require the obligatory opening of analytical accounts.
Step 2
Analytical accounts provide an abundance of information, which is difficult to analyze, therefore, it is necessary to generate several reports with accounting totals in different sections, which help to sort the information in different ways and in different sequences and obtain subtotals. To obtain a summary of material assets in analytical accounting, it is necessary to draw up a report on the availability of assets in the context of types and storage locations. A report in the context of types will show a list of existing valuables, as well as their quantity and cost, a report in a breakdown of places will show a list of places of their storage and the cost for each place. Both reports should ultimately yield the same final result.
Step 3
Objects of analytical accounting, as a rule, are reflected in several accounts and are opened in the software provided by the organization. For example, fixed assets are reflected on 2 accounts: "Fixed assets" No. 01 and "Depreciation of fixed assets" No. 02. Those material persons who are responsible for fixed assets are required to maintain analytical accounting using fixed asset accounting cards. They should register the initial value of fixed assets and reflect it on account 01, as well as enter the accumulated depreciation, which is reflected in account 02 and the residual value as the difference between the initial price and accumulated depreciation.
Step 4
One of the largest categories of analytical accounting is accounting for employees of an organization. The relationship with employees in accounting is reflected on several accounts: "Payments with staff on wages" No. 70, "Payments for taxes" No. 68 and "Calculations for insurance and security" No. 69. In analytical accounting, it is necessary to reflect the relationship with each employee on one account - the personal account of each employee. Therefore, analytical accounting should be carried out using a separate program.
