Characteristics of active accounts, characteristics of passive accounts, features of active-passive accounts

What are active and passive accounting accounts?

Simply put, active financial accounting accounts are those accounts that specialize in accounting for all of a company's assets. While passive type accounts are accounting accounts that are designed to account for the organization’s liabilities, that is, its own funds: capital, reserves and other liabilities.

Based on a more significant difference, it can be noted that active accounting is created to account for the following items:

• Tangible and intangible property of the organization. This includes the company's fixed assets, its inventories and intangible assets.
• Cash in all forms, that is, in paper cash and in current accounts and bank deposits;
• costs associated with the production of the product, work in progress, semi-finished products;
• Various financial investments: short-term and long-term.

Due to the fact that active accounts involve accounting for the property and finances of the enterprise, the balances on such accounts can be exclusively in debit, that is, have a positive value.

The sources of creation of a company's assets reflect the liability side of the financial balance sheet. So, passive accounts are:

• capital of an economic entity;
• obligations assumed by the enterprise to be fulfilled;
• loan, credit and loans received;
• additional expenses, for example, depreciation;
• reserve funds for unfavorable debts.

Accordingly, the passive account has an exclusively credit balance at the end of the reporting period, and the debit balance on the passive account informs about errors in accounting. An increase in the coefficients on a passive account, as a rule, is formalized using credit turnover, and a reduction in the number of liabilities, capital or writing off necessary expenses is considered an operation to debit the passive account.

In the financial balance sheet, passive accounts respectively determine the section - liability. The generated balances at the end of the reporting period are distributed along certain lines of the liability side of the financial balance sheet, in accordance with the current rules for the formation of financial statements.

Active-passive accounts are also used when working with various invoices. In addition, they can highlight settlements with participants in business relationships.

It happens that some financial accounts contain credit or debit balances. Such accounts are also called active-passive. This may include accounting accounts that are capable of reflecting information about settlements with consumers or suppliers. It follows from this that during the shipment of any goods to the consumer, a receivable is created in the accounting account, and when the supplier receives a certain advance payment from the same buyer, an account payable is created in the accounting account.

It is worth considering that some financial accounts cannot be categorically classified as active or passive. For example, account 60, which is aimed at settlements with persons involved in supplies and contractors. The debit of such an account indicates a reduction in credit debt, that is, a liability, as well as an increase in receivables, in other words, an asset. In the same way, using the credit of accounting account 62, aimed at settlements with buyers and customers, it is possible to trace financial transactions that create not only an asset, but also a liability.

For example, if an enterprise bought products, but did not have time to pay for them, this means that on credit 60 of the account, the buyer has a payable debt to pay for goods or services. However, if the company gave an advance to the person supplying the products, then before the goods and materials are delivered on the debit of account 60, a receivable will appear. First we are talking about the passive accounting account, and then about the active one. Based on the fact that account 60 is directly related to certain economic aspects, this account is considered active-passive.

As a rule, it is customary to distinguish two main types of active-passive accounting accounts, namely:

• with one-sided balance;
• with a bilateral balance.

An active-passive accounting account with a one-sided balance implies a debit or credit balance. A striking example is account 99, which implies the company's profits and losses. So, if an organization’s total income significantly exceeds the amount of production and other expenses, then the difference between these amounts gives net profit; accordingly, the balance is considered a credit balance, because the credit turnover exceeds the debit one. Income is the main source of creation of tangible and intangible property of the company, which is visible in the liability side of the balance sheet. However, if losses occur in the organization, then the balance of the accounting account is considered debit, because the debit turnover is greater than the credit turnover.

An active-passive accounting account with a two-way expanded balance indicates simultaneously both a debit and a credit balance. An example is account 76, indicating settlements with various debtors and creditors. In this case, the debit balance refers to the debts of the company's counterparties to it, in other words, accounts receivable, while the credit balance refers to accounts payable. Thus, debit entries in such an account mean an increase in accounts receivable or, conversely, a decrease in the organization’s debt, which it must repay.

Active Accounts

This article, first of all, will be of interest to novice accountants, as well as entrepreneurs who want to understand the complexities of accounting.

Let's start with the simplest things, so to speak, with the basics of accounting.

What is accounting

Federal Law No. 402-FZ of December 6, 2011 “On Accounting” gives a rather complex concept of accounting. In particular, it says that “ ...Accounting is the formation of documented, systematized information about the objects provided for by this Federal Law, in accordance with the requirements established by this Federal Law, and the preparation of accounting (financial) statements on its basis

»

In other words, every step of the company’s functioning should be documented, and this should be done continuously, i.e. in a continuous way, thus organizing information about the company’s activities.

Those. The accounting system must be built in such a way that at any time it is possible to give clear answers about where everything is located in the company and in what amounts.

Accounting accounts. Concept and grouping

This is what accounting accounts are for. These are a kind of tables consisting of two columns, left and right, in which information about the economic processes occurring in the organization is accumulated. The left column of the account is usually called Debit

, and the right one -
Credit
.
Each account is assigned a specific number according to the Chart of Accounts
, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94N.

Let’s say “goods” are accounted for on account 41, according to the Chart of Accounts. To account for materials, it is customary to use count 10, etc.

According to their content, active ones

and
passive accounts
.

On active accounts

the presence and movement of property related to the property (account 51, 50), “fixed assets” (account 01), “financial investments” (account 58), “materials” (account 10), etc. are taken into account.

In turn, passive accounts

serve to record the sources of property formation and show where the organization got this or that property. This is, as it were, “information” about those people or companies, thanks to which or to whom our funds arose. For example, “authorized capital” (account 80), “loans and credits” (account 66,67), etc.

In this article we will take a closer look at active accounts.

Let's look at the structure of an active account and the principle of its operation using specific examples.

The active account consists of Opening Balance

(
arrow 1
) is the account balance at the beginning of the period.
Debit
(
arrow 2
) is the left side of the plate.
Credit
(
arrow 3
) is the right side of the plate, and
final balance
(
arrow 4
) is the balance at the end of the period.

Turnover by debit

– this is the sum of all entries in the debit of the account.
( arrow 5
).

Loan turnover

– is the sum of all entries on the account credit.
( arrow 6
).

Active account operation scheme

Let's now learn the rules of active accounts. As I noted earlier, active accounts take into account the presence and movement of the enterprise’s property in value terms. There are only 2 types of movement on the account - an increase in the account, and a decrease in the account.

For clarity, we turn again to the plate:

The presence of property and its increase is reflected in the debit of the active account

(
arrow 1
).
Accordingly, the reduction is made to the account credit
(
arrow 2
).

It turns out that upon receipt of property, i.e. when the active account increases, we make an entry in the debit of the account

, and the disposal of property, or in other words, a decrease in the account, is reflected
on the loan
.

To determine the final balance of an active account, use the following formula:

From which we conclude: to determine the final balance, you need to add the initial balance with the debit turnover and subtract the credit turnover.

The active account balance can only be debit

Let's analyze the following example:

At the beginning of the day, the cash balance in the cash register was 0 rubles

.

During the day the cash desk received: 10,000 rubles

.- funds from the founder as a contribution to the management company.
120,000 rub
.
– payment for goods from buyers. 4,000 rub
. – withdrawn from the account to the cash desk of the enterprise.

The following cash outflow occurred: RUB 2,000

.
– issued for reporting to an employee of the organization. 70,000 rub
.
payment of salaries to employees. 40,000 rubles
- payment for goods to the supplier.

Based on these data, we will draw up a structural table for account 50 “Cash” and calculate the balance at the end of the working day.

So, because according to the terms of the balance at the beginning of the day we had 0 rubles, then the entry will look like this ( arrow1

).
Let's go further, according to the conditions of the problem, there was a receipt of funds from the founder in the amount of 10,000 rubles
.

Because the account is active, then the increase in the active account occurs by debit, which means we write this amount in Dt account 50

(
arrow 2
).
Similarly, we enter other receipts according to our example ( arrow 3,4
).

The next steps are the disposal of funds, namely, 2,000 rubles were issued to the employee on account. The decrease in assets is reflected in the credit of the active account, therefore, we enter the specified amount in Kt account 50

(
arrow 5
).
Then, in a similar way, we enter information about the disposal of money according to the conditions of the example ( arrow 6,7
).

At the end of the day, we count the revolutions according to Dt count.50

.
This is the total sum of all entries on the debit of the account ( arrow 8
), and on Kt account 50 (
arrow 9
). We substitute our values ​​into the formula for calculating the final balance of the active account indicated above.

How does the passive account

, You can read here. In this article you will learn about what double entry is and how postings are made. But, if this is not enough for you to work full-time, then the course for beginning accountants “Accounting and Taxation for Beginners +1C 8.3” in full-time or remote form is exactly what you need.

Training is carried out using the example of a real company in the format of a continuous end-to-end task. Therefore, upon completion of the course, you will be able to freely work as the chief accountant of a small enterprise and use your 1C skills practically. Watch an example video lesson of one of the topics in this course.

Check how carefully you have studied the article, take the test:
An increase in the organization’s property is reflected:
-
by Debit of the active account
- by Credit of the active account
Active account balance:
- Credit only -
Debit only
- can be either Debit or Credit
Active accounts are used to reflect :
-
availability and movement of property
- sources of formation of property and liabilities

Active accounting accounts

First of all, it is necessary to determine the types of active accounting accounts. They are generally divided into the following four categories:

• Inventory accounts that take into account all the property of the organization, namely:

– fixed assets of the enterprise;

– intangible assets of the company, this also includes investments in research and development work;

– materials that are used to account for the quantity of materials, raw materials, semi-finished products, and so on;

• Cash accounts, which reflect the company's funds in both cash and non-cash form;
• Collection and distribution accounts, which serve for various expenses of the enterprise. They are not directly related to the production process, however, they are included in the calculation due to the distribution in proportion to any attribute;
• Cost or costing accounts, which are created to form the cost of finished goods and services.

Here are the main active accounting accounts:

• 01 “Fixed assets”;
• 03 “Profitable investments in material assets”;
• 04 “Intangible assets”;
• 07 “Equipment for installation”;
• 08 “Investments in non-current assets”;
• 09 “Deferred tax assets”;
• 10 "Materials";
• 11 “Animals in cultivation and fattening”;
• 15 “Procurement and acquisition of material assets”;
• 16 “Deviation in the cost of material assets”;
• 19 “Value added tax on acquired assets”;
• 20 “Main production”;
• 21 “Semi-finished products of own production”;
• 23 “Auxiliary production”;
• 25 “General production expenses”;
• 26 “General business expenses”;
• 28 “Defects in production”;
• 29 “Service industries and farms”;
• 40 “Product release”;
• 41 "Products";
• 43 “Finished products”;
• 44 “Sales expenses”;
• 45 “Goods shipped”;
• 46 “Completed stages of work in progress”;
• 50 "Cashier";
• 51 “Current accounts”;
• 52 “Currency accounts”;
• 55 “Special bank accounts”;
• 57 “Translations on the way”;
• 58 “Financial investments”;
• 81 “Own shares”;
• 94 “Shortages and losses from damage to valuables”;
• 97 “Deferred expenses”.

Rules for maintaining accounts

It should be understood that the report on financial accounts is submitted based on a certain procedure.

The main characteristic of an active-passive account is that it can be heterogeneous. So, on an active-passive account, the balance can be expressed as a credit or a debit, depending on the situation. Therefore, the balance on synthetic accounts can be determined solely by the final accounting on second-order accounts, as well as on accounts intended for detailed and specific information about the presence, condition and movement of funds and their sources in synthetic accounts, in other words, on analytical accounts.

It is necessary to understand that it is impossible to expand the balance on analytical accounts, however, it can change, that is, for one period it can be debit, and for another – credit. In case of full repayment of obligations, such an account may already be successfully closed. It follows that the sequence of calculations may change based on the instructions for using charts of accounts.

The balance can be expanded on a synthetic active-liability account, provided that there is a balance on both sides of the chart of accounts. Similarly, if a particular form has debts to suppliers or customers, they are reflected in the credit of this account, which is open for accounting, and such debt can be repaid by debiting the corresponding account. But when a receivable is detected, the entire process of repayment occurs on the credit of a specific account.

Table

What is synthetic accounting?

Synthetic accounting is the recording of all information on types of property, business transactions, debts, taking into account their economic characteristics. Such accounting is carried out on synthetic accounts in accordance with the Accounting Law.

Synthetic accounts are of both first order and second, that is, subaccounts. The balance is grouped in Form No. 1 of the accounting report.

Such accounts are used to work with various types of information about large accounting objects, but exclusively in monetary terms. Synthetic accounting can only be carried out in national currency.

What is analytical accounting?

Analytical accounting is carried out both in material and in other accounting accounts. It must group certain information about the property, business transactions and debts of all synthetic accounts.

An analytical accounting account is formed in the process of creating a synthetic account for all its components. It includes detailed and complete financial data about the enterprise values ​​and all the activity found inside all synthetic accounts.

Each organization creates such accounts independently, taking into account all the features of its focus. This is how the accounting policy of a particular enterprise appears.

The analytical account provides the receipt of all accounting characteristics, including concluded contracts with the borrower or party to the contract in civil law relations. Such accounting is also carried out in any foreign currency or even together with the national one at the same time.

Features of active and passive accounts

Active and passive accounting accounts form the basis of accounting accounts. However, they differ greatly in appearance.

Thus, active accounts imply objects in which the organization invests its funds. They create entries in ascending order of assets and record the current balance in the debit side. If assets are reduced, it is assigned to credit accounting.

The main difference is that the primary balance and the final balance are always debit. To calculate the value of the final balance, use the following formula: Sk = Sn + Add – Kob Sk.

• Sk – initial balance;
• DOB – debit turnover;
• KOB – loan turnover.

At the same time, passive accounts determine all movements of the organization; they are classified as sources of funds.

Its difference is that the initial and final balances are always credit. Therefore, to calculate the closing balance, use the following formula:

Sk = Sn + ObK – ObD.

• Сн – initial balance;
• DOB – debit turnover;
• KOB – loan turnover.

Comparison

The main difference between active accounts and passive ones is that the former takes into account the value of the company’s property, and when using the latter, the company’s obligations.

It can be noted that there are accounts that have characteristics of both active and passive. Thus, they can record figures reflecting both transactions on property and liabilities of the company. These include accounts:

• 60 (which reflects transactions between the company and suppliers);
• 68 (it records transactions between the company and the budget);
• 69 (it takes into account transactions for the firm's social insurance expenses);
• 75 (it reflects transactions with settlements with the owners of the company);
• 76 (it takes into account calculations of the company’s debts).

Having determined what the difference is between active and passive accounts, we will record the conclusions in the table.

Determining the final balance on an active-liability account

In order to identify the final balance on an active-passive account, it is recommended to add up all debit amounts and find out the final credit amount. Thus, the final balance will be on the side where the amount will be greater and, nevertheless, will be equal to the difference between the credit and debit amounts.

The main thing to understand is that receivables arise when an organization is required to return funds after an agreed period of time, but if receivables arise during a loan.

How to distinguish between active and passive accounts in accounting?

To understand the features of active-passive accounts, let’s analyze, for example, an account. 62 “Settlements with customers”. Let’s carry out an analysis and find out how you can determine whether an account is active or passive.

Is count 62 active or passive?

This account reflects relationships with customers. When a product is sold to a buyer, the latter incurs a debt to the organization, which we will reflect in debit 62, accounts receivable are an asset of the enterprise, that is, an increase in the asset is reflected in the debit.

When paying for the goods, the debt decreases; we will reflect the decrease in the asset on credit 62. At first glance, 62 is an active account, since it is characterized by the characteristics of active accounts.

However, a situation is possible when the buyer transfers an advance payment (prepayment), in this case the organization accounts payable to the buyer (liability), it will be reflected on loan 62. After the goods are shipped to the buyer to offset this advance, the accounts payable decreases, we will reflect the decrease in liabilities as debit 62. We see that in this case the account. 62 fits the definition of passive accounts.

From all of the above, we can draw the following conclusion: count. 62 corresponds to the characteristics of both active and passive accounts, that is, it is active-passive.

You can also take 60 “Settlements with suppliers”. Is 60 account active or passive? Having analyzed it similarly, we conclude that the count. 60 is also active-passive. Accounts can also be divided into synthetic and analytical.

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