Balance (rest) - the main term of accounting. The specialist in the balance sums on accounts of firm will estimate its economic condition. Having understood as the balance is considered, you independently calculate the remained sum of salary or the rest of the bank account.
Instruction
1. Accounts on which accounting in the organization is kept can be three types: active, passive and compound active and passive. Respectively, the balance on each type of accounts is considered on different algorithms. The accounting balance consists of debit and the credit.
2. The balance is always tied to a certain period. During a "pre-computer" era the month was the accounting period. The balance initial was transferred from final last month, and final manually was necessary to consider the current month balance. Now in programs of account the remains are brought to any date.
3. Active accounts. The reporting period begins with the accounts having the debit remains (Db_Nachalo). Revenues to these accounts are reflected in turnover of debit (Db_Oborot), and leaving — in turnover of the credit (Kr_Oborot). The reporting period and on the credit and a conclusion of final balance comes to an end with calculation of turnovers of debit (Db_konets) which then will pass in the next reporting month: Db_Konets = Db_Nachalo + Db_Oborot – Kr_Oborot
4. The reporting period begins with the accounts having the credit remains (Kr_Nachalo). Revenues to these accounts are reflected in turnover of the credit (Kr_Oborot), and leaving — in turnover of debit (Db_Oborot). The reporting period and on debit and a conclusion of final balance comes to an end with calculation of turnovers of the credit (Kr_konets) which then will pass in the next reporting month: Kr_Konets = Kr_Nachalo + Kr_Oborot – Db_Oborot
5. Active and passive accounts. At such accounts of balance has both a debit, and credit part. The final balance is removed so: If Db_Nachalo's sum – Kr_Nachalo + Db_Oborot – Kr_Oborot is more than zero, then it is put in final balance on debit, on the credit zero is written. Otherwise minus cleans up and the received sum is written to final balance on the credit, zero is written to debit.
6. In real accounts department the part is assigned to each account. For example, account "Salary". Here the account period most often is month. The opening balance on each personal account is the half-received salary of last month (a debt behind the enterprise), or search of salary last month (a debt for the worker). Respectively, it is debit and credit parts of initial balance. It is necessary to consider balance final (in fact, the salary of the current month) according to the scheme: A debt behind the enterprise – the Debt for the worker + it Is added – withheld. If the positive result turned out, to you is what to receive this month.