Что такое бухгалтерская проводка


Accounting entry is a record of changes in the status of accounting objects.

Business accompanies a huge number of operations with different consequences. Therefore, the accounting maintenance is an obligatory procedure required for weighted adoption of significant management decisions.

Typically, entry includes a description in debit and credit accounts for an identical amount, as well as numerical data of changes (quantity, price, etc.). As a result, it turns out that on two different accounts the accountant writes down transactions for the same amount.

Typing accounting entry

Three types of accounts are used to prepare the account:

  1. Active - reflects inventory and material values and available capital;
  2. Passive - reflects debts in relation to public services, hired professionals, creditors and business partners;
  3. Active-passive - fixes the available balance of funds on the credit and debit account.

Accounting entry is based on the primary documentation. To do this, you need to clearly define the value of the operation and what bills you will need to use when creating the posting. Then a record is made about the accounting object in the required debit and credit accounts.

Methodology of accounting transactions

Today, for those who involved in accounting, a large number of methodical literature is published, which describes the most common postings in various business areas. It is quite accessible for general use.

Applying in practice the examples given by specialists with extensive experience, accountants can avoid mistakes in filling out accounts. Based on the analysis of the correctly compiled accounting, the company management will be able to plan the future activity of the organization.