An accounting account means an accounting position reflected in accounting. This account is intended for permanent accounting of the movement of each specific group of funds in monetary terms.
Instructions
Step 1
Use a special accounting program to open or maintain an account. It should be provided for in every organization.
Step 2
Determine which account you will be compiling. All accounting accounts are divided into: passive, active and active-passive.
Step 3
Make a table and divide it into two sides: debit and credit. Reflect in the accounting account all business transactions that were performed for each day of the enterprise. After all, it is the accounting account that will be a document for storing information, which, as a result, will need to be attached to other accounting documents. To do this, create separate accounts for each specific company object.
Step 4
Record and group company assets in the account. At the same time, classify it: according to the sources of education, according to location and composition, according to qualitative and homogeneous characteristics, expressed in natural, monetary or labor measures.
Step 5
Remember that transactions that have been made by the company are recorded in the accounts as they accumulate. In turn, you can record each of them separately, but if there were several homogeneous operations, you can bring them down to cumulative or group statements (according to the primary documents). In this way, you can reduce the number of entries on existing accounts.
Step 6
Open a separate account for each type of property, transaction, and liability. Then assign names, digital numbers to the accounts and attach this data to each item of the balance sheet.
Step 7
Make a double entry. After all, each operation must be reflected twice: in the debit of one account and, at the same time, in the credit of another - interconnected account in the same amount. Such an entry can be indicated in different ways, and also depend on the form of accounting.
