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What are active and passive account

What is active and passive account

Every organization needs to maintain continuous records of volumes of transactions and keep track of their changes.

The easiest way is using the accounting of accounts.

Structure and types of accounts

Accounting records are simpler and lesslabor-intensive for the current account, for example, than the balance sheet. They have a fairly simple structure and consist of the following elements - naienovaniya and account number, as well as debit and credit side.
In terms of economic sense to distinguish between active and passive accounts. At the heart of their separation - purpose debit, credit and balance.

active account

Active Accounts are designed to take account of the state ofand changes in the company's funds by type of their formation. They are responsible for its assets and liabilities on active accounts reflected the movement of the company's assets. Active accounts include information on company vehicles, which are bank accounts, warehouses and so forth.
On their initial (reflects the funds at beginning of period) and the final balance and the increase in fixed assets in the debit account, the decrease hozsredstv - credited.
Among the key active accounts include:
- Fixed assets (account 01) - carried out on the account records the movement of fixed assets kompanii-
- Intangible assets (04) - the account used to record the movement of intangible assets as well as investments in NIOKR-
- Materials (10) - is used to account for changes in the volume of materials, raw materials, fuel, semi-finished and pr.-
- Primary production (20) - is used to account for costs on production-
- Items (41) - is used to record the values ​​acquired as goods for resale or pererabotki-
- Finished products (43) - is used to account for the volume of finished products-
- Booking company (50) and current accounts (51) - take into account respectively the movement of money on hand and the current account.
Differences from passive active accounts isthat they have a debit beginning balance and ending balance. Another difference is that a debit turnover represents an increase in funds, and credit - reduction.

liability account

On the passive accounts keep records sourcesthe formation and movement of the enterprise. They displayed the operations that change the amount of the assets and debts of the enterprise structure. They are intended to account for the company's obligations to its partners, employees or the state.
On the initial passive accounts, closing balances, as well as an increase in assets are recorded on the loan. Reducing hozsredstv displayed debit. Among the main passive accounts are distinguished:
- Calculations on short-term (66) and long-term borrowings (67) - are used to account for the status of short-term (one year) and long term (over one year) zaimstvovaniy-
- Calculation of wages (70) - is used to record information on the payment of salaries, as well as income aktsiyam-
- Authorized (80), backup (86) and additional capital (87) - sluzhaschit to record information about the movement of all types of capital.
There are also active-passive accounts,reflecting the company's assets and sources of its formation. The number of active-passive accounts are included, taking into account the company's payments to suppliers, founders, contractors, tax payments, insurance costs and pension funding.

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