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Accounting and control. Financial discipline in text form, for those who prefer to read:

I would not tell you the simple principles that are outlined in this lesson if I did not know from practice how often people get burned on these things, which are so easy to understand and easy to perform, and which require only discipline from you.

Cases from life

Accounting is an essential part of any business. If you neglect it, you can fall victim to completely curious mistakes.

I have been working in finance all my life and have seen many different cases. One very literate, but young and just starting businessman once did not have time to take the proceeds to the bank before closing. Our offices were nearby, so he brought a bag of money to me and asked me to leave it in the safe until the morning.

One day passes, then another, a week passes. The big package with his money in my small safe was bothering me a lot, so I took the package and went to him myself. And went straight to the disassembly. Screams, swearing, faces in red spots.

Turns out the money was gone. The reader has already guessed what ... .. There were forty thousand dollars in the package, at that time it cost so much studio apartment in Moscow. What if I didn't come?

This case seems comical, but it has a completely natural psychological explanation: the human brain keeps 7 ± 2 things in working memory at the same time. Therefore, a person who has been working with clients all day long, receiving and giving out money, cannot remember all 10 or 20 transactions that occurred in a day. And it is necessary to keep records, otherwise losses are inevitable.

Another young man worked hard and successfully, supplying goods to organizations that paid him in non-cash money. When he first started his business, he did not consider it necessary to draw up his own legal. person, and arranged with my friend (my employer) to use our checking account. When the money came, he called me, named the amount, the sender and the number of the payment, and I said “there is money” or “there is no money”.

Very soon I discovered that he did not ask for some of the amounts. I saw that the money was his, because I already knew his buyers, but he did not ask for these amounts. He just did not remember all the batches of goods that he shipped.

Any financier or accountant can tell any number of such stories. Perhaps one of the readers now nods understandingly because he himself stepped on this rake.

To prevent this from happening, you need to correctly count money, observing the technology.

A few words about the technology of accounting and control.

Reconciliation

Reconciliation is the true cornerstone of all accounting technology .

The idea of ​​reconciliation is very simple and intuitive. In everyday life, everyone, without knowing it, uses it without any special training:

Let's say that in the morning you had 7,850 rubles in your wallet. During the day you received 24,600 rubles (revenue turnover) and gave 30,000 rubles (expense turnover). How much money should be in the wallet in the evening?

We get the basic formula:

Outgoing balance = Incoming balance + Incoming - Expenses.

If you know exactly how much it was in the morning, then from your notes you can easily calculate how much it should be in the evening. Check how much you actually have. If it doesn't match, look for the error. This is the sparkle.

The whole technology is based on this simple principle of reconciliation. double entry is a reconciliation brought to logical perfection. Strict paperwork requirements ensure base for verification.

Only reconciliation makes accounting reliable. Of course, computer programs calculate quickly and without errors, but if you enter the wrong data into such a program, then the machine will quickly and without errors give the wrong result. Therefore, it is necessary to constantly, literally every day, check the balances, find and correct errors. After all, you will always remember today's operations, find and correct the mistake. Remembering yesterday's actions is more difficult, and the day before yesterday is almost impossible. The poet is very it is important to do reconciliation every day.

Believe me, discrepancies during reconciliations are found very often.

So, accounting is carried out every day and is performed in 3 stages:

1. At the beginning of the working day reconcile the incoming balance: count cash, check with the balance of accounting. Both numbers must be equal.
2. During the day record absolutely all transactions in the account.
3. At the end of the working day reconcile the outgoing balance: count cash, check with the balance of accounting. Both numbers must be equal. If there is a shortage at the cash desk, the cashier covers it from his own pocket - this is his financial responsibility. If there is a surplus in the cash register, we come, this is the company's money.

We do the same the next day.

Obviously, in the morning there should be as much money as it was the night before. In fact, many mistakes are made at this stage. Imagine, you have already made a reconciliation and closed the cash desk, and then another client comes. You serve him and take money from him, but the mood is no longer quite working. As a result, it's easy to forget to record. Therefore, it is necessary to pay attention to the carry-over balance and check whether it beats.

The remains "roam" from one day to another and form a chain of carry-over residues.

Thus, any mistake entails incorrect balances in the accounts of all subsequent days. This allows you to verify the correctness of accounting records based on the last digit alone, and protects against forgery of accounting records in previous periods.

From lesson 2 you will learn how to organize document flow, how to distribute and control liability and how to arrange accounting in electronic form.

You can download the file with the accounting table template from the link in the letter for subscribers.

Incoming Expenditure Incoming balance Outgoing balance

The sum of the totals of the entry for the debit or credit of the account (excluding initial balance) is commonly referred to as debit and credit turnover, respectively. The difference between them is called the residual, or balance. The account balance at the beginning of the period is called the opening balance. The account balance at the end of the period is called the closing balance. If the amount of the total turnover on the debit of the account more than the amount the total turnover on the credit of this account, then the balance is debit. It is shown on the left side of the account, where the initial balance is located.

By the way, various banking institutions draw up statements from the accounts of their customers in various forms. However, any form of extract must contain the obligatory details date, document number, code completed operation indicating the amount of debit (writing off or issuing money from the current account) and credit (receipt or deposit of cash to the current account), as well as the incoming and outgoing balance of funds on the current account, certified by the signatures of the executor and bank controller with an imprint of the bank's stamp.

If now we want to understand how much funds are left on the current account (calculate the outgoing balance), we must subtract the credit turnover (i.e., the total amount of funds spent) from the debit turnover on this account (i.e., from the total amount of funds received) . If there was any incoming balance on the current account, then it would be necessary to add it. In our example, the incoming balance is zero, so the outgoing balance is equal to 33 million rubles, and it will be written in the debit of the table, since the debit turnover exceeds the credit

Outgoing balance 33 million rubles. with the beginning of the next period (quarter) does not disappear, but becomes an incoming balance next quarter, after which the recording of incoming and outgoing transactions continues in the manner described above.

Instead of the term "account balance", the term "account balance" is also used, instead of the terms "incoming balance" and "outgoing balance" - the terms "incoming balance", "outgoing balance" or "balance at the beginning of the period", "balance at the end of the period" .

Outgoing balance 13 million rubles. with the beginning of the next period (quarter), it does not disappear, but becomes the incoming balance of the next quarter, after which the recording of income and expenditure transactions continues to be carried out in the manner described above, mirroring the order of entries on active accounts.

At the end of the reporting month, the correctness of the analytical accounting is checked. To do this, each warehouse calculates the amounts of outgoing balances on analytical accounting cards in the context of balance accounts. To the final amount of the balances, the amount of expenditure on the journal is added and the amount of income also on the journal is subtracted. If the balance on the balance account corresponds to the amount calculated on the balances at the beginning of the month (for cards), then this means that the posting was done correctly. Keeping records using the copy method allows you to refuse to draw up a turnover sheet of quantitative and total accounting. The labor intensity of analytical accounting is significantly reduced, while analytical accounting cards, being accounting registers, simultaneously serve as registers of varietal warehouse accounting. This method completely eliminates any duplication of records on the analytical accounting of material assets in warehouses and in accounting.

The initial data in this report are entered in the workshop in the following order, the incoming metal residue in footage or weight, indicating the amount for each part, is taken from gr. 16-18 of last month's report. Data on the receipt of metal in the workshop for the reporting month taken from limit cards. The outgoing metal balance is recorded in gr. 16 or 17 based on inventory data at the end of the month. To fill in gr. 21 and 22, data on cutting (cutting) are taken from primary documents on product development.

To fill in gr. 1 take a card for accounting for the costs of the main production (form No. 111) and for each item of expenditure, the cost of production is calculated. To do this, the incoming balance of these costs in work in progress is added to the amount of costs for the reporting month and the amount of the outgoing balance in work in progress is subtracted. In addition, deduct the amount of debits to different accounts. After enrolling in the 1 sums of costs for all in the calculation sheet write down the data on the items of expenditure according to the plan in gr. 3 from the planned cost estimate and cost data for the last year in gr. 4 - from the average annual accounting calculation of the last year.

In the statement (card) section Balance at the beginning of the month, outgoing balances of work in progress are entered according to the statements for the previous month. Indicators According to deviations from the norms in the sections of the statements Balance at the beginning of the month and Balance at the end of the month are filled in only in cases where the amounts of deviations are included in the cost of gross output. When debiting these amounts for commodity output, the specified columns are not filled.

T-accounts are filled sequentially in the order in which transactions are recorded in the transaction log, i.e., in fact, transactions are recorded in a different form using T-accounts, the same amount with the same entry number is written in the left side of the debited account and to the right side of the credited account. The symbol A denotes the remainder - incoming at the top, and outgoing - at the bottom. Outgoing balance is calculated in accordance with the balance equations, for example, for active account 51

Similarly, the outgoing balance is calculated for passive accounts, for example, for a strictly passive account 85 - Authorized capital

Sometimes there is a need to have balances (balances) for each memorial order. To do this, it is enough to write down the incoming and outgoing balance of this account above and below the order, respectively. Such

Outgoing balance on 25.10 Debit 8350

First, the incoming balance is entered before the first entry of this month - this is the outgoing balance at the end of the previous month. Ours is zero. The first record encountered

The closing or closing balance determines the account balance at the end of the specified period. Most often, the final result of the calculation is the arithmetic sum of the opening balance and turnover for the entire period.

Template files for accounting, budgeting and calculation of the break-even point are sent to subscribers.

Fill out the form on the left and click the "Get free lessons" button Accounting and control. Financial discipline in text form, for those who prefer to read:

I would not tell you the simple principles that are outlined in this lesson if I did not know from practice how often people get burned on these things, which are so easy to understand and easy to perform, and which require only discipline from you. Cases from life

Accounting is an essential part of any business. If you neglect it, you can fall victim to completely curious mistakes.

I have been working in finance all my life and have seen many different cases. One very literate, but young and just starting businessman once did not have time to take the proceeds to the bank before closing. Our offices were nearby, so he brought a bag of money to me and asked me to leave it in the safe until the morning.

One day passes, then another, a week passes. The big package with his money in my small safe was bothering me a lot, so I took the package and went to him myself. And went straight to the disassembly. Screams, swearing, faces in red spots.

Turns out the money was gone. The reader has already guessed what ... .. The package contained forty thousand dollars, at that time a one-room apartment in Moscow cost so much. What if I didn't come?

The total amount of debit transactions recorded on the credit of the active account is called the credit turnover. If now we want to understand how much money is left on the current account (calculate the outgoing balance)

This case seems comical, but it has a completely natural psychological explanation: the human brain keeps 7 ± 2 things in working memory at the same time. Therefore, a person who has been working with clients all day long, receiving and giving out money, cannot remember all 10 or 20 transactions that occurred in a day. And it is necessary to keep records, otherwise losses are inevitable.

Another young man worked hard and successfully, supplying goods to organizations that paid him in non-cash money. When he first started his business, he did not consider it necessary to draw up his own legal. person, and arranged with my friend (my employer) to use our checking account. When the money came, he called me, named the amount, the sender and the number of the payment, and I said “there is money” or “there is no money”.

Very soon I discovered that he did not ask for some of the amounts. I saw that the money was his, because I already knew his buyers, but he did not ask for these amounts. He just did not remember all the batches of goods that he shipped.

Any financier or accountant can tell any number of such stories. Perhaps one of the readers now nods understandingly because he himself stepped on this rake.

To prevent this from happening, you need to correctly count money, observing the technology. A few words about the technology of accounting and control. Reconciliation

Reconciliation is the true cornerstone of all accounting technology.

The idea of ​​reconciliation is very simple and intuitive. In everyday life, everyone, without knowing it, uses it without any special training:

In our opinion, this account is closed both in terms of reflecting outgoing balances and in the formation of incoming balances with the institution, since it is a transit one.

Let's say that in the morning you had 7,850 rubles in your wallet. During the day you received 24,600 rubles (revenue turnover) and gave 30,000 rubles (expense turnover). How much money should be in the wallet in the evening?

We get the basic formula:

Outgoing balance = Incoming balance + Income - Expenses.

If you know exactly how much it was in the morning, then from your notes you can easily calculate how much it should be in the evening. Check how much you actually have. If it doesn't match, look for the error. This is the sparkle.

The whole technology is based on this simple principle of reconciliation. Double entry is a reconciliation brought to logical perfection. Strict paperwork requirements provide a basis for reconciliation.

Only reconciliation gives accounting reliability. Of course, computer programs calculate quickly and without errors, but if you enter the wrong data into such a program, then the machine will quickly and without errors give the wrong result. Therefore, it is necessary to constantly, literally every day, check the balances, find and correct errors. After all, you will always remember today's operations, find and correct the mistake. Remembering yesterday's actions is more difficult, and the day before yesterday is almost impossible. Therefore, it is very important to do reconciliation every day.

Believe me, discrepancies during reconciliations are found very often.

So, accounting is carried out every day and is performed in 3 stages:

At the beginning of the working day, you reconcile the incoming balance: recalculate cash, reconcile with the accounting balance. Both numbers must be equal.

During the day, write down absolutely all transactions in the account.

At the end of the working day, reconcile the outgoing balance: recalculate cash, reconcile with the accounting balance. Both numbers must be equal. If there is a shortage at the cash desk, the cashier covers it from his own pocket - this is his financial responsibility. If there is a surplus in the cash register, we come, this is the company's money.

We do the same the next day. Carryover

Obviously, in the morning there should be as much money as it was the night before. In fact, many mistakes are made at this stage. Imagine, you have already made a reconciliation and closed the cash desk, and then another client comes. You serve him and take money from him, but the mood is no longer quite working. As a result, it's easy to forget to record. Therefore, it is necessary to pay attention to the carry-over balance and check whether it beats.

The remains "roam" from one day to another and form a chain of carry-over residues.

Thus, any mistake entails incorrect balances in the accounts of all subsequent days. This allows you to verify the correctness of accounting records based on the last digit alone, and protects against forgery of accounting records in previous periods.

From lesson 2 you will learn how to organize document flow, how to distribute and control liability and how to arrange accounting in electronic form.

You can download the file with the accounting table template from the link in the letter for subscribers. To the course program To lesson 2 >>>>>

There are a number of accounts that necessarily have a zero balance at the end of the period, mainly these are accounts to which expenses are debited.

Transaction date Document number Transaction type (code) Transaction name Corresponding account number Transaction amount on the debit of the account Amount of the transaction on the credit of the account Account balance Total turnover Outgoing balance

Number current account date of issue of the previous statement with the outgoing balance, which will henceforth be considered the incoming balance for this statement Document numbers

[ .] is checked, each short message about incoming/outgoing payments from a particular account will also indicate the balance on the account.

Final (outgoing) balance - the account balance at the end of the period. It is usually calculated as the arithmetic sum of the opening balance and turnover for the period.

1 Interest on the Account is calculated by the Bank on a daily basis, based on the amount of the incoming balance Money at the beginning of the day on the Account. Accrued interest is paid to the Account on the last business day of the month.

The term "balance" used in accounting means the balance of the account, calculated as a difference. Accordingly, a positive c-to is a sign of an excess of payments received from abroad over outgoing ones, and

Definition: This field indicates the account balance at the end of the reporting period, or if the statement consists of several MT940 messages, the intermediate outgoing balance.

Outgoing balance Liabilities 57500.00. Note: The amount of receipt is reflected in the Credit column (since for a bank, crediting funds to a current account is an increase accounts payable to the client), and the expense

When you start monitoring, a list of personal accounts will appear on the screen with the following details (by default): — Account number — personal account number; — Outgoing balance — outgoing account balance for the date of the day.

Internet subscription fee - your subscription fee for the Internet service in the selected month, taking into account suspensions and recalculations. Outgoing balance at the end of the month - account balance at the end of the selected month.

outgoing balance. passive accounts. With partial use of funds from the account, that is, in the case when something remains on the account, the balance will be recorded as a debit balance and will reflect the amount of funds on the active account.

The opening balance (incoming) is the balance of a particular account at the beginning of the period. Credit (or debit) turnover for the period - the total of accounts is calculated only for the required period.

Payment history and refunds. How can I check my account balance and purchase history? You can view your Skype balance and purchase history on the account page.

Balance (Italian saldo - calculation, balance) - the difference between income and expenses for a certain period of time. Balance in accounting- the remainder of account, the difference between the sum of debit and credit entries.

We get the basic formula: Outgoing balance = Incoming balance + Income - Expenses. At the beginning of the working day, you reconcile the incoming balance: recalculate cash, reconcile with the accounting balance.

Page 7. At the end of the statement, the outgoing balance is entered (balance at the end of the day). 2.5. Accounting for transactions on the current account and other accounts in banks at the LLC Okna enterprise.

The balance of the current account can be viewed in the report "SAL on the account". In the "Period" field, enter the day, in the "Account" field, enter 51 and select the desired current account.

To calculate the balances, the opening or closing balance of the account for each day is used. 55.3, 55.4, 55.33, 55.44) deposit account balances are added to the respective current account balances.

- outgoing balance. — balance on the client account. - balance at the end of the period.

Not always - sometimes -Debit + Credit depends on which account, but in principle it is correct, knowing the account balance at the beginning of the period Outgoing balance = Incoming balance + Debit turnover - Credit turnover. Regardless of account type.

In accounting, just like in mathematics, accuracy plays a big role. There can be no conventions here. At the same time, many experts call the balance one of the most significant terms. We propose to find out what a balance is, whether there is a balance in the economy and what is commonly understood as a trade balance.

What is a balance sheet in accounting?

Back in the 19th century, it was known what a balance is. In those days, the word began to be used as a term for the balance of funds on all accounts. The meaning remains unchanged to this day. However, it has now taken on a broader meaning. Previously, it was customary to use it exclusively to indicate the difference between the debit and credit of accounts. Since the 20th century, the application of the term has been able to go further accounting.

This term in accounting is one of the most significant terms. Experts in this field are very well aware of its significance. The balance of payments is the difference between the funds spent and received over a certain period of time. For specialists this concept is wider. Share this balance:

• debit;
• credit;
• for the period;
• outgoing;
• incoming.

What is an opening balance?

In accounting, it is important to know not only what the term balance itself means, but also what is commonly understood by such terms as opening and closing balances. There is a significant difference between opening and closing balances that every accounting professional should definitely see. The closing or, as it is often called, the closing balance is the account balance at the end of the period. It is customary to calculate it as the sum of the opening balance and all turnovers for the period.

What is an opening balance?

In accounting and economics, accuracy and understanding of the underlying processes is very important. Any mistake can be fatal. For this reason, accounting specialists must definitely understand what a balance is and what it can be. The concept of balance is usually divided into incoming and outgoing. The first is understood as what arose during the analysis of account movements for the last analyzed period and at the beginning of a certain period.

Active and passive trade balance

Beginners in accounting and economics often wonder what is a balance and what is an active and passive balance. The first is understood as the excess of exports over imports. As for the passive balance, this term refers to the excess of imports over exports. You can often hear about the net balance, which is a situation where exports and imports are equal.

Active balance of payments

A balance of payments accountant names a certain result, which is reflected in the final line of a certain balance of the country, which is presented in the form of a reminiscent balance sheet document. It shows both income and expenditure operations states. The balance of payments is divided into active (positive) and passive (negative). active balance is the balance of the current account balance and the balance of the cash flow account.

Passive balance of payments

A negative or, as it is often called, a passive balance does not always indicate a crisis in the state's balance of payments, since it can often be covered by the movement of entrepreneurial capital. This can be when there is a normal investment climate in the country for both foreign and domestic entrepreneurs. We can say that a crisis exists if a significant negative balance is regularly covered thanks to foreign exchange and gold reserves.

How to calculate the balance?

Not only accountants, but sometimes even ordinary citizens need to understand how to correctly find out about the value of the balance. An example of such a situation where it is important to know about its indicator may be the need to calculate in a receipt for utilities. Accuracy and certain knowledge are important here. However, not every beginner in the field of accounting knows how to calculate the balance. It is important to know the main points:

1. To calculate this value for material assets, it is necessary to add up all the money that came in for a certain time and expenses for a given period. In this case, you need to calculate the difference between the 2 digits, which will thus be the balance.
2. There are formulas with which you can calculate the balance of passive and active accounts:

• on debit \u003d initial balance + turnover on debit - turnover on credit;
• on credit = initial balance + turnover on credit - turnover on debit. This difference is considered very convenient during the preparation of reconciliation acts.

What is a balance on a receipt?

About some points in accounting should be known not only to specialists, but also to ordinary people. Sometimes, even when paying for utilities, a lot of questions and misunderstandings arise, since it is difficult to deal with accounting terms. One of them is considered to be the balance. For some, an understandable and uncomplicated term, but for others a new meaning. It is important for a modern person to understand what the balance in the utility bill is.

This value can show the balance of personal account at the beginning of this month. And when the value is positive, it indicates an overpayment for utilities. When the number is negative, there are definitely debts. At the same time, it is customary to consider it as such after the tenth day of the month following the settlement one. We can say that the balance is considered as an incoming balance on the personal account of the residential premises.

The incoming one is still real, but the outgoing one is the outgoing one.

There is an account, for example, let's take 50. There is an incoming balance / balance - this is the balance of your money at the beginning of the period, there were expenses and incomes for the period (in other words, turnover). Thus, the amount has changed and created an outgoing balance (this is really the money that you have)

Kt - Dt (Credit minus Debit) Let's add for a complete understanding. Kt (minus) Dt = sum. If a negative number is the Debit Balance (therefore, additional funding is needed on this r / r for the introduction in the future business transactions) If a positive number, then it will be so :)

I have one balance on the Sberbank website, and they have another outgoing one. Need to check?

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what is the GOAL in the Sberbank online application?

"SAVINGS ACCOUNT" AGREEMENT Interest rate the account is set in accordance with the table below: Minimum account balance***Interest rate (annual) 300,000.00- 1.7 from 300,000.00 to 700,000.00- 1.8 from 700,000.00 to 2,000,000.00-2 from 2,000,000.00 to 999,999,999,999.00 - 2.3 Frequency of accrual/payment percent: interest on the account is calculated after the expiration of each monthly period, determined from the date of opening the Account.

Savings account under very low interest. Disable.

The menu item My Goals is designed to form your goals. You can create a goal, save money to reach it, contribute funds to a goal-open deposit, and monitor its achievement. You can access the My Goals page by clicking the My Finances link in the sidebar and clicking the My Goals tab. This menu item displays all the targets you have created. For each goal, its name, description, achievement period, the percentage at which funds are deposited on the deposit opened for the goal, and the goal achievement scale are displayed, which shows the amount available on the deposit and the amount needed to achieve the goal. Attention! If you do not yet have any goals in Sberbank Online, then the goal selection form will automatically appear on the screen. You can add up to 20 targets consecutively. You can add a new goal, delete a goal, top up a deposit opened for a goal, and transfer money to your account or card from a deposit opened to achieve a goal.

Goals is a savings account. Here is a good overview article why they are needed and what to do with them http://moi-ipodom.ru/celi-v-sberbank-online.html

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Under what conditions are interest accrued on the Sberbank Social Card?

Let's be an expert. Interest on the Maestro-Social card issued to pensioners is accrued on the balance of funds daily, based on a rate of 3.5% per annum. And they are paid to the client after each three-month period from the date of opening the card account, that is, once a quarter. Thus, when accruing, the balance on the card account at the beginning of each day is taken into account.

on the worst among all banks in the Russian Federation. Sberbank - it is!

Calculate the average balance for the period with an output of 3.5% at the end of the year

Weighted average residual, no brainer.

I didn't receive any credit for this card at all. And when the printout was given, then in the footnote it says that on such cards the income is 0%. The girl operators just shrugged their shoulders that they didn’t know anything, and you need to contact the head office (and we have it 850 km from us). The manager of our branch answered that these cards are intended for settlements on transactions and should have a zero balance at the end of the year. And the sums of the balances for 3 days are transferred to the depositor and therefore the % simply will not be automatically calculated through computer systems. As a matter of fact - also could not figure out.

It seems to be clearer here https://www.u-mama.ru/forum/gossip/everything/609748/index.html

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